B. Com. CA 2020 2021

B.
COM (CA)
Bachelor of Commerce
(Computer Applications)
CHOICE BASED CREDIT SYSTEM (CBCS)
SYLLABUS
2020 – 2021
DEPARTMENT OF COMMERCE
FACULTY OF ARTS, SCIENCE AND HUMANITIES
KARPAGAM ACADEMY OF HIGHER EDUCATION
(Deemed to be University)
(Established Under Section 3 of UGC Act, 1956)
Pollachi Main Road, Eachanari (Post),
Coimbatore – 641 021, Tamil Nadu, India
Phone: 0422- 2980011-2980015, Fax No: 0422 – 2980022 - 23
Email: info@karpagam.com, Web: www.kahedu.edu.in
Department of Commerce – B.Com (CA), Karpagam Academy of Higher Education (Deemed to be University) 1
KARPAGAM ACADEMY OF HIGHER EDUCATION
(Deemed to be University)
(Established under Section 3 of UGC Act, 1956)
Eachanari Post, Coimbatore - 641 021, India
FACULTY OF ARTS, SCIENCE AND HUMANITIES
UNDER-GRADUATE PROGRAMMES
REGULAR MODE
REGULATIONS - 2020
The following Regulations are effective from the academic year 2020-2021 and are
applicable to candidates admitted to Under Graduate Degree (UG) programmes in the
Faculty of Arts, Science, and Humanities, Karpagam Academy of Higher Education
(KAHE) from the academic year 2020-2021 onwards.
1.PROGRAMMES OFFERED, MODE OF STUDY ANDADMISSION
REQUIREMENTS
1.1 U.G. Programmes Offered
A candidate may undergo a programme in any one of the under graduate programme
approved by the KAHE as given below.
S.
No. DEGREE DISCIPLINE
1 B. Sc. Biochemistry
2 B. Sc. Biotechnology
3 B. Sc. Computer Science
4 B.Sc. Mathematics
5 B.Sc. Physics
6 B. Sc. Chemistry
7 B. Sc. Microbiology
8 B. Sc. Information Technology
9 B. Sc. Computer Technology
10 B.Sc. Computer Science with Cognitive Systems
11 BCA Computer Application
12 B.Sc. Applied Science (Material Science)
13 B.Sc. Applied Science (Foundary Science)
14 B. Com. Commerce
15 B.Com (CA) Commerce with Computer Applications
16 B. Com. (PA) Commerce with Professional Accounting
17 B. Com. (BPS) Commerce with Business Process Services
18 B.B.A. Business Administration
1.2 Mode of Study

Full-Time
All programs are offered under Full-Time Regular mode. Candidates admitted under ‘Full-
Time’ should be present in the KAHE during the complete working hours for curricular, co-
curricular and extra-curricular activities assigned to them.
1.3 Admission Requirements (Eligibility)
A candidate for admission to the first year of the UG Degree programme shall be required to
have passed the Higher Secondary Examination (10 + 2) [Academic or Vocational]
prescribed by the Government of Tamil Nadu Board or any similar examination of any other
Board accepted by the KAHE as equivalent thereto.(Annexure I)
2. DURATION OF THE PROGRAMMES
2.1 The minimum and maximum period for the completion of the U.G. Programmes are
given below:
Min. No. of Max. No. of
P Semesters Semesters
B.Sc., B.Com, BCA, BBA 6 12
2.2 Each semester normally consists of 90 working days or 450 Instructional hours of
study. Examination shall be conducted at the end of every semester for the respective courses.
3. CHOICE BASED CREDIT SYSTEM

3.1. All programmes are offered under Choice Based Credit System with a
total credit of 140 for UG Programmes.
3.2. Credits
Credit means the weightage given to each course of study by the experts of the Board of
Studies concerned. Total credits 140 as per UGC Guidelines for the UG programme (Three
Years).
4. STRUCTURE OF THE PROGRAMME

4.1 Tamil or any one of the Indian / Foreign Languages viz, Malayalam, Hindi, French, Sanskrit
are offered as an additional course for Science Programme. Four credits are awarded for each
course and the examinations will be conducted at the end of the each semester.
For Arts programme, there are two additional courses (English III and IV) offered during the
Second year - third and fourth semesters. Six credits are awarded for each course, and the
examinations will be conducted at the end of the respective semester.
4.2. Core Course, Discipline Specific Elective, Generic Elective, Skill Enhancement Course,
Project, Ability Enhancement Course are part of curricular structure.
4.2.1. Core Course
Core course consists of theory and practical for Department domains for which examinations
shall be conducted at the end of each semester. The students have to study 12 Core Courses
compulsorily.
4.2.2. Discipline Specific Electives (DSE)
DSE is offered in the fifth and sixth semesters of third year. The examination shall be
conducted at the end of each semester. Final year students (V and VI Semesters) will have to
choose the elective courses in V semester and VI Semester from the list of elective courses
given in the curriculum, in addition to the project work.
4.2.3. Generic Elective
Generic elective is an elective course chosen generally from an unrelated discipline/subject,
with an intention to provide exposure in other areas of interest also to students.
The students have to choose two Generic Electives- one each in the First year (3 or 4 courses)
and second year (3 or 4 courses) of the programme from the list of elective courses given in
the curriculum.
Note: A particular elective course will be offered only if at least one third of the students in a
class opt that course. If less, the elective selected has to be studied as a self-study course only.
4.2.4. Skill Enhancement Courses
Skill Enhancement Courses are offered in the third and fourth semesters of second year
programme and in the fifth and sixth semesters of the third year programme. Second year
students (III and IV Semesters) will have to choose atleast one elective course each in both III
and IV Semesters from the list of elective courses given in the curriculum. Similarly final
year students (V and VI Semesters) will have to choose atleast one elective course each in
both V and VI Semesters from the list of elective courses given in the curriculum. The
examination shall be conducted at the end of each semester.
Note: A particular elective course will be offered only if at least one third of the students in a
class opt that course. If less, the elective selected has to be studied as a self-study course only.
4.2.5. Project Work
The project work shall start at the beginning of sixth semester and the Project Report has to
be submitted at the end of the sixth semester. The project may be an individual or group task.
HoD of the department concerned shall assign a project supervisor who in turn shall monitor
the project work of the student(s). A project/ dissertation work may be given in lieu of a
discipline-specific elective paper.
4.2.6. Ability Enhancement Course
Ability Enhancement Course-1
The course (English for Science Programme / Business Communication for Arts Programme)
shall be offered during the first and second semester for which examinations shall be
conducted at the end of the semester. And Business Communication for Arts Programme
shall be offered during the first semester for which examinations shall be conducted at the
end of the semester.
Ability Enhancement Compulsory Course-2
Students shall study the course Environmental Studies in the First / Second Semester for
which examinations shall be conducted at the end of the semester.
4.2.7. Internship
The student shall undergo 15 days internship in the end of II and IV semester.
5.0 Value Added Courses

Courses of varying durations but not less than 30 hours which are optional and offered
outside the curriculum that add value and helping the students in getting placement. Students
of all programmes are eligible to enroll for the value added course. The student can choose
one Value-added course per semester from the list of Value-added courses available in
KAHE. The examinations shall be conducted at the end of the value added course at the
Department level and the student has to secure a minimum of 50% of marks to get a pass.
The certificate for the value added course for the passed out students shall be issued duly
signed by the HOD and Dean of the Faculty concerned.
6.0 Online Course
Student shall study at least one online course from SWAYAM / NPTEL / MOOC in any one
of the first five semesters for which examination shall be conducted at the end of the course
by the respective external agencies if any. The student can register to the courses which are
approved by the Department. The student shall produce a Pass Certificate from the
respective agencies before the end of the fifth semester. The credit(s) earned by the students
will be considered as additional credit(s) over and above the credits minimum required to
earn a particular degree.
7.0 Extension Activities

Every student is encouraged to participate in at least any one of the following Extension
activities:
❖ NSS
❖ NCC
❖ Sports / Mass drill
❖ YRC
❖ Club activities
❖ Other Co-curricular and Extra curricular activities
The student’s performance shall be examined by the staff in-charge of Extension Activities
along with the faculty mentor and the Head of the respective department on the following
parameters.
❖ 75 % weightage for active participation in Extension Activities in / out of the KAHE.
❖ 25 % weightage for Exemplary Awards / Honours / Prizes secured.
8.0 Marks for Co-curricular and Extra-curricular shall be sent to the CoE before the
commencement of the Sixth End Semester Examinations.
The above activities shall be conducted outside the regular working hours of the KAHE.
5. MEDIUM OF INSTRUCTION
The medium of instruction and examinations for the courses under Language I – Tamil /
Hindi / Malayalam / French / Sanskrit shall be in the language concerned. For all other
courses, the medium of instruction and examination shall be in English.
6. MAXIMUM MARKS
Each of the theory and practical courses shall carry a maximum of 100 marks. Out of which
40 marks is awarded for Continuous Internal Assessment (CIA) and 60 marks for End
Semester Examinations (ESE).
Evaluation: Evaluation in the courses comprises two parts, one is the Continuous Internal
Assessment (CIA) and the other one is the End Semester Examination (ESE).
7. REQUIREMENTS TO APPEAR FOR THE END SEMESTER EXAMINATION
a. Ideally, every student is expected to attend all classes and secure 100% attendance.
However, in order to allow for certain unavoidable circumstances, the student is expected to
attend at least 75% of the classes and the conduct of the candidate has been satisfactory
during the course.
b. A candidate who has secured attendance between 65% and 74% (both included), due to
medical reasons (Hospitalization / Accident / Specific Illness) or due to participation in
University / District / State / National / International level sports or due to participation in
Seminar / Conference / Workshop / Training Programme / Voluntary Service / Extension
activities or similar programmeswith prior permission from the Registrar shall be given
exemption from prescribed minimum attendance requirements and shall be permitted to
appear for the examination on the recommendation of the Head of the Department concerned
and Dean to condone the shortage of attendance. The Head of the Department has to verify
and certify the genuineness of the case before recommending to the Dean concerned.
However, the candidate has to pay the prescribed condonation fee to the KAHE.
c. However, a candidate who has secured attendance less than 64% in the current semester
due to any reason shall not be permitted to appear for the current semester examinations. But
he/she will be permitted to appear for his/her supplementary examinations, if any and he/she
has to re-do the same semester with the approval of the “Students’ Affairs Committee” and
Registrar.
8. a. FACULTY MENTOR
To help students in planning their courses of study and for general advice on the academic
programme, the HoD shall allot twenty students to a faculty who will function as faculty
mentor throughout their period of study. Faculty mentor shall advise the students and monitor
their behavior and academic performance. Problems if any shall be counseled by them
periodically. The Faculty mentor is also responsible to inform the parents of their wards’
progress. Faculty mentor shall display the cumulative attendance particulars of his / her ward
students’ periodically (once in 2 weeks) on the Notice Board to enable the students, know
their attendance status and satisfy the clause 7 of this regulation.
b. ONLINE COURSE COORDINATOR
To help students in planning their online courses and for general advice on online courses, the
HOD shall nominate a coordinator for the online courses. The Online course coordinator
shall identify the courses which students can select for their programme from the available
online courses offered by the different agencies periodically and inform the same to the
students. Further, the coordinators shall advice the students regarding the online courses and
monitor their course.
9. CLASS COMMITTEE
Every class shall have a Class Committee consisting of the faculty members of the various
courses of the class concerned, student representatives (Minimum 2 boys and 2 girls of
various capabilities and Maximum of 6 members) and the concerned HoD / senior faculty as
Chairperson. The objective of the Class Committee Meeting is all about the teaching –
learning process. Class Committee shall be convened at least once in a month. The functions
of the Class Committee shall include
❖ Analysing and solving problems experienced by students in the class room and in the
laboratories.
❖ Analyzing the performance of the students of the class after each test and finding the ways
and means to improve the performance.
❖ The Class Committee of a particular class of any department is normally constituted by the
HoD / Chairperson of the Class Committee. However, if the students of different departments
are mixed in a class, the Class Committee shall be constituted by the respective Dean of the
Faculty.
❖ The class committee shall be constituted during the first week of each semester.
❖ The HoD / Chairperson of the Class committee is authorized to convene the meeting of the
class committee.
❖ The respective Dean of the Faculty has the right to participate in any Class committee
meeting.
❖ The Chairperson is required to prepare the minutes of every meeting, and submit the same to
Dean concerned within two days after having convened the meeting. Serious issues if any shall be
brought to the notice of the Registrar by the HoD / Chairperson immediately.
10. COURSE COMMITTEE FOR COMMON COURSES

Each common theory course offered to more than one discipline or department shall have a
“Course Committee” comprising all the teachers handling the common course with one of
them nominated as Course Coordinator. The nomination of the course coordinator shall be
made by the respective Dean depending upon whether all the teachers handling the common
course belong to a single department or to various other departments. The ‘Course
Committee’ shall meet in order to arrive at a common scheme of evaluation for the tests to
ensure a uniform evaluation of the tests. If feasible, the course committee shall prepare a
common question paper for the Internal Assessment test(s).
11. PROCEDURE FOR AWARDING MARKS FOR INTERNAL ASSESSMENT
11.1 Attendance and assessment: Every Faculty is required to maintain an Attendance and
Assessment Record (Log book) which consists of attendance of students marked for each
lecture / practical / project work class, the test marks and the record of class work (topic
covered), separately for each course. This should be submitted to the HoD once in a fortnight
for checking the syllabus coverage and the records of test marks and attendance. The HoD
shall sign with date after due verification. The same shall be submitted to respective Dean
once in a month. After the completion of the semester the HoD should keep this record in
safe custody for five years. Because records of attendance and assessment shall be submitted
for Inspection as and when required by the KAHE / any other approved body.
11.2 Continuous Internal Assessment (CIA): The performance of students in each course will
be continuously assessed by the respective faculty as per the guidelines given below:
Theory
Maximum
Courses. Category
Marks
No.
1. Assignment* 5
2. Attendance 5
3 Seminar 5
4. Test – I (1 ½ units- Unit I and II) 8
5 Test – II (1 ½ units Unit II and III) 8
6 Test III (2 units Unit IV and V) 9
Continuous Internal Assessment : Total 40
* Two Assignments (Assignment I before Internal Test – I and assignment II before Internal
Test – II).
Practical Courses
Maximum
S. No. Category
Marks
1. Attendance 5
2. Observation work 5
3. Record work 5
4. Model Examination 20
5. Viva – voce [Comprehensive]* 5
Continuous Internal Assessment: Total 40
* Includes Viva- voce conducted during the model Exam practical.

Every practical Exercise / Experiment shall be evaluated based on the conduct of Exercise/
Experiment and records maintained.
11.3 Pattern of Test Question Paper
Portions for Internal Test – I : First 1 ½ Units(Unit I and II)
Portions for Internal Test – II : Second 1 ½ Units (Unit II and III)
Portions for Internal Test – III : Two units (Unit IV and V)
Instruction Remarks
Maximum Marks 50 marks
Duration 2 Hours
Part – A Objective type (20x1=20)
Part - B Short Answer Type (3 x 2 = 6)
Part - C 3 Eight mark questions ‘either – or’ choice
(3 x 8 = 24 Marks)
11.4 Attendance
Marks Distribution for Attendance
S. No. Attendance (%) Maximum
Marks
1 91 and above 5.0
2 81 - 90 4.0
3 76 - 80 3.0
4 Less than 75 0
.
12. ESE EXAMINATIONS
12.1 End Semester Examination (ESE): End Semester Examination will be held at the end
of each semester for each course. The question paper is for a maximum 60 marks.
Pattern of ESE Question Paper:
Instruction Remarks
Maximum
60 marks for ESE.
Marks
Duration 3 hours (½ Hr for Part – A Online & 2 ½ Hours for Part – B and C
20 Questions of 1 mark each (20 x 1 = 20 Marks )
Part - A
Question No. 1 to 20 Online Multiple Choice Questions
5 Questions of 2 marks each(5 x 2 = 10 Marks)
Part- B Covering all the five units of the syllabus
Question No. 21 to 25
5 six mark Questions of 6 marks each (5 x 6 = 30 Marks.)
Question No. 26 to 30 will be ‘either-or’ type, covering all five units of the
syllabus; i.e.,
Part- C
Question No. 26: Unit - I, either 26 (a) or 26 (b), Question No. 27: Unit - II,
either 27 (a) or 27 (b), Question No. 28: Unit - III, either 28 (a) or 28 (b), Question
No. 29: Unit - IV, either 29 (a) or 29 (b), Question No. 30: Unit - V, either 30 (a)
or 30 (b)
12.2 Practical: There shall be combined valuation. The pattern of distribution of marks shall
be as given below.
Experiments : 40 Marks
Record : 10 Marks
Viva-voce : 10 Marks
Total : 60 Marks
Record Notebooks for Practical Examination
Candidate taking the practical examination should submit Bonafide Record Notebook
prescribed for the practical examination; failing which the candidate will not be permitted to
take the practical examination.
In case of failures in Practical Examination, the marks awarded for the Record at the time of
first appearance of the Practical Examination shall remain the same at the subsequent
appearance also by the candidate.
12.3. Evaluation of Project Work
12.3.1 The project work shall carry a maximum of 100 marks. (CIA - 40 and ESE – 60*)
*Combined valuation of Internal and External Examiners.
12.3.2 The project report prepared according to the approved guidelines and duly signed by
the supervisor(s) shall be submitted to HoD.
12.3.3 The evaluation of the project will be based on the project report submitted and a viva-
voceExamination by a team consisting of the supervisor, who will be the Internal Examiner
and an External Examiner who shall be appointed by the COE. In case the guide is not
available, the HoD shall act as an Internal Examiner for the same.
12.3.4 If a candidate fails to submit the project report on or before the specified date given
by the Examination Section, the candidate is deemed to have failed in the Project Work and
shall re-enroll for the same in a subsequent semester.
If a candidate fails in the respective viva-voce examinations he/she has to resubmit the
Project Report within 30 days from the date of declaration of the results. For this purpose the
same Internal and External examiner shall evaluate the resubmitted report.
12.3.5 Copy of the approved project report after the successful completion of viva-voce
examinations shall be kept in the KAHE library.
13. PASSING REQUIREMENTS
13.1Passing minimum: There is a passing minimum 20 marks out of 40 marks for CIA and
the passing minimum is 30 marks out of 60 marks in ESE. The overall passing in each course
is 50 out of 100 marks (Sum of the marks in CIA and ESE examination).
13.2 If a candidate fails to secure a pass in a particular course (either CIA or ESE or Both) as per
clause 13.1, it is mandatory that the candidate has to register and reappear for the examination in
that course during the subsequent semester when examination is conducted for the same till he /
she receives a pass both in CIA and ESE. (vide Clause 2.1).
13.3Candidate failed in CIA will be permitted to improve CIA marks in the subsequent
semesters by writing tests and by re-submitting Assignments.
13.4 CIA marks (if it is pass) obtained by the candidate in the first appearance shall be
retained by the Office of the Controller of Examinations and considered valid for all
subsequent attempts till the candidate secures a pass in ESE
13.5 Candidate who is absent in ESE in a Course / Practical / Project Work after having
enrolled for the same shall be considered to have failed in that examination.
14. IMPROVEMENT OF MARKS IN THE COURSES ALREADY PASSED
Candidates desirous to improve the marks secured in a passed course in their first attempt
shall reappear once (only in ESE) in the subsequent semester. The improved marks shall
be considered for classification but not for ranking. If there is no improvement there shall
be no change in the marks awarded earlier.
15. AWARD OF LETTER GRADES
All assessments of a course will be done on absolute marks basis. However, for the purpose
of reporting the performance of a candidate, letter grades, each carrying certain number of
points, will be awarded as per the range of total marks (out of 100) obtained by the candidate
in each course as detailed below:
Letter grade Marks Range Grade Point Description
O 91 - 100 10 OUTSTANDING
A+ 81- 90 9 EXCELLENT
A 71-80 8 VERY GOOD
B+ 66- 70 7 GOOD
B 61 – 65 6 ABOVE AVERAGE
C 55 - 60 5 AVERAGE
D 50 - 54 4 PASS
RA <50 - REAPPEARANCE
AAA - - ABSENT
16. GRADE SHEET

After the declaration of the results, Grade Sheets will be issued to each student which will
contain the following details:
1. The list of courses enrolled during the semester and the grade scored.
2. The Grade Point Average (GPA) for the semester and
3. The Cumulative Grade Point Average (CGPA) of all courses enrolled from first semester
onwards.
4. Remark on Extension Activities (only in the 6th Semester Grade Sheet)
GPA of a Semester and CGPA of a programme will be calculated as follows.
Sum of the product of the GP by the corresponding

 CiGPi
GPA of a Semester credits of the courses offered in that Semester
= ------------------------------------------
i
 Ci Sum of the credits of the courses of that

i Semester
i.e. GPA of a Semester =  CiGPi

i
Sum of the product of the GPs by the corresponding
credits of the courses offered for the entire programme
 Cii
CGPA of the entire programme = -------------------------------------------------

Sum of the credits of the courses of the entire
-----------------
programme
i.e. CGPA of the entire programme =

n i
CniGPni
where,  Cni
Ci is the credit fixed for the course ‘i’ in any semester
n i
GPi is the grade point obtained for the course ‘i’ in any semester
‘n’ refers to the Semester in which such courses are credited.
Note: RA grade will be excluded for calculating GPA and CGPA.
17. REVALUATION
A candidate can apply for revaluation and retotalling of his / her semester examination answer
script (theory courses only), within 2 weeks from the date of declaration of results, on payment
of a prescribed fee. For the same, the prescribed application has to be sent to the Controller of
Examinations through the HoD. A candidate can apply for revaluation of answer scripts not
exceeding 5 courses at a time. The Controller of Examination will arrange for the revaluation
and the results will be intimated to the candidate through the HoD concerned. Revaluation is not
permitted for supplementary theory courses.
18. TRANSPARENCY AND GRIEVANCE COMMITTEE
Revaluation and Re-totaling is allowed on representation (clause 17). Student may get the Xerox
copy of the answer script on payment of prescribed fee, if he / she wishes. The student may
represent the grievance, if any, to the Grievance Committee, which consists of Dean of the
Faculty, (if Dean is HoD, the Dean of another Faculty nominated by the KAHE), HoD of the
Department concerned, the faculty of the course and Dean from other discipline nominated by the
KAHE and the CoE. If the Committee feels that the grievance is genuine, the script may be sent
for external valuation; the marks awarded by the External examiner will be final. The student has
to pay the prescribed fee for the same.
19. ELIGIBILITY FOR THE AWARD OF THE DEGREE
A student shall be declared to be eligible for the conferment of the Degree if he / she has
❖ Successfully completed all the components prescribed under Parts I to Part IV in the CBCS
pattern to earn the minimum required credits as specified in the curriculum corresponding to
his / her programme within the stipulated period vide class 2.1.
❖ Not any disciplinary action pending against him / her.
❖ The award of the degree must be approved by the Board of Management.
20. CLASSIFICATION OF THE DEGREE AWARDED
20.1 Candidate who qualifies for the award of the Degree (vide clause 19) having passed the
examination in all the courses in his / her first appearance, within the specified minimum
number of semesters and securing a CGPA not less than 8 shall be declared to have passed
the examination in First Class with Distinction.
20.2 Candidate who qualifies for the award of the Degree (vide clause 19) having passed
the examination in all the courses within the specified maximum number of semesters (vide
clause 2.1), securing a CGPA not less than 6.5 shall be declared to have passed the
examination in First Class.
20.3 All other candidates (not covered in clauses 20.1 and 20.2) who qualify for the award of
the degree (vide Clause 19) shall be declared to have passed the examination in Second
Class.
21. PROVISION FOR WITHDRAWAL FROM END-SEMESTER EXAMINATION
21.1 Candidate, may for valid reasons and on prior application, be granted permission to
withdraw from appearing for the examination of any one course or consecutive examinations
of more than one course in a semester examination.
21.2 Such withdrawal shall be permitted only once during the entire period of study of the
degree programme.
21.3 Withdrawal of application is valid only if it is made within 10 days prior to the
commencement of the examination in that course or courses and recommended by the HoD /
Dean concerned and approved by the Registrar.
21.3.1 Notwithstanding the requirement of mandatory TEN days notice, applications for
withdrawal for special cases under extraordinary conditions will be considered on the merit
of the case.
21.4 Withdrawal shall not be construed as an appearance for the eligibility of a candidate for
First Class with Distinction. This provision is not applicable to those who seek withdrawal
during.
VI semester.
21.5 Withdrawal from the End semester examination is NOT applicable to arrears courses of
previous semesters.
21.6 The candidate shall reappear for the withdrawn courses during the examination
conducted in the subsequent semester.
22. PROVISION FOR AUTHORISED BREAK OF STUDY
22.1 Break of Study shall be granted only once for valid reasons for a maximum of one year
during the entire period of study of the degree programme. However, in extraordinary
situation the candidate may apply for additional break of study not exceeding another one year by
paying prescribed fee for break of study. If a candidate intends to temporarily discontinue the
programme in the middle of the semester for valid reasons, and to rejoin the programme in a
subsequent year, permission may be granted based on the merits of the case provided he / she
applies to the Registrar, but not later than the last date for registering for the end semester
examination of the semester in question, through the Head of the Department stating the reasons
therefore and the probable date of rejoining the programme.
22.2 The candidate thus permitted to rejoin the Programme after the break shall be governed by
the Curriculum and Regulations in force at the time of rejoining. Such candidates may have to do
additional courses as per the Regulations in force at that period of time.
22.3 The authorized break of study (for a maximum of one year) will not be counted for the
duration specified for passing all the courses for the purpose of classification. (Vide Clause
20). However, additional break of study granted will be counted for the purpose of
classification.
22.4 The total period for completion of the Programme reckoned from, the commencement
of the first semester to which the candidate was admitted shall not exceed the maximum
period specified in clause 2.1 irrespective of the period of break of study (vide clause 22.1) in
order that he/she may be eligible for the award of the degree.
22.5 If any student is detained for want of requisite attendance, progress and good conduct,
the period spent in that semester shall not be considered as permitted ‘Break of Study’ or
‘Withdrawal’ (Clause 21 and 22) is not applicable for this case.
23. RANKING
A candidate who qualifies for the UG Degree programme passing all the Examinations in the
first attempt, within the minimum period prescribed for the programme of study from
Semester I through Semester VI to the programme shall be eligible for ranking. Such ranking
will be confined to 10% of the total number of candidates qualified in that particular
programme of study subject to a maximum of 10 ranks.
24. SUPPLEMENTARY EXAMINATION
Supplementary Examination will be conducted only for the final semester students within ten
days from the date of publication of results for students who have failed in one theory course
only. Such students shall apply with prescribed fee to the Controller of Examinations within
the stipulated time.
25. DISCIPLINE
25.1. If a student indulges in malpractice in any of the Internal / External Examination he /
she shall be liable for punitive action as prescribed by the KAHE from time to time.
25.2. Every student is required to observe discipline and decorous behavior both inside and
outside the campus and not to indulge in any activity which will tend to bring down the
prestige of the KAHE. The erring students will be referred to the disciplinary committee
constituted by the KAHE, to enquire into acts of indiscipline and recommend the disciplinary
action to be taken.
26. REVISION OF REGULATION AND CURRICULUM

The KAHE may from time to time revise, amend or change the Regulations, Scheme of
Examinations and syllabi if found necessary.
Instruction
hours
Objectives
/ week Maximum Marks
Cour and outcomes
Course code Name of the course se
Cate
gory
Credit(s)
Total
Page No
ESE
CIA
L T P
PEOs
POs
40 60 100
SEMESTER – I
AEC I, II, 23
20LAU101 Language - I a, e 6 0 0 6 40 60 100
III
AEC I, II, 26
20ENU101 English – I a, e 4 0 0 4 40 60 100
III
CC I, II, a, c, 27
20CCU101 Financial Accounting III, d,e, 6 0 0 6 40 60 100
IV h,i
Business Mathematics CC I, II, a, c, 29
20CCU102 4 2 0 4 40 60 100
and Statistics III d,e, h
Business AEC I, II, a, e, 31
20AEC101 4 0 0 4 40 60 100
Communication III g, f
Introduction to CC a, b, 33
I, II,
20CCU111 Information Technology c, 0 0 4 2 40 60 100
III
(Practical) d,e,h
Semester Total 24 2 4 26 240 360 600
SEMESTER – II
AEC I, II, 35
20LAU201 Language – II a, e 6 0 0 6 40 60 100
III
AEC I, II, 37
20ENU201 English – II a, e 4 0 0 4 40 60 100
III
CC I, II, 38
Advanced Financial a,c,d,
20CCU201 III, 5 0 0 5 40 60 100
Accounting e, h,i
IV
CC I,II,II a,c,d, 39
20CCU202 Business Law 4 0 0 3 40 60 100
I,IV e,h,i
CC I, II, a, c, 41
20CCU203 RDBMS 4 0 0 3 40 60 100
III d,e, h
AEC I,III, a, 42
20AEC201 Environmental Studies 3 0 0 2 40 60 100
IV e,h, i
CC I, II, a, c, 44
20CCU211 RDBMS (Practical) 0 0 4 2 40 60 100
III d,e, h
Semester Total 26 0 4 25 280 420 700
SEMESTER – III
CC a, c, 46
I, II,
20CCU301 Corporate Accounting III, IV
d, e, 6 0 0 6 40 60 100
h,i
CC a, c, 47
Income Tax Law and I, II,
20CCU302 III, IV
d, e, 4 2 0 4 40 60 100
Practice
h,i
CC I, II, a,c,d, 49
20CCU303 Company Law III, IV
6 0 0 4 40 60 100
e,h,i
CC a, c, 51
I, II,
20CCU304 Fundamentals of JAVA III, IV
d, e, 2 0 0 2 40 60 100
h,i
Computerised SEC I,II, a, e, 53
20CCU305A III, V
Accounting System h, i
SEC 2 0 0 2 40 60 100 55
Management I, II, a,c,d,
20CCU305B
Information System III e,h
Instruction
hours
Objectives
Cour and outcomes
Cate
gory
Credit(s)
Total
Page No
ESE
CIA
L T P
PEOs
POs
40 60 100
CC I, II, 57
Fundamentals of JAVA a, c,d
20CCU 311 III, 0 0 4 2 40 60 100
(Practical) ,e, h,i
IV
Computerised SEC a, b, 59
I, II,
20CCU312A Accounting System c,
III
(Practical) d,e,h
SEC a, b, 0 0 4 2 40 60 100 61
Management I, II,
c,
20CCU312B Information System III,
d,e,
(Practical) IV
h, i
20/2
Semester Total 2
2 8/12 22 280 420 700
SEMESTER – IV
CC I, II, 62
20CCU401 Cost Accounting a, e 5 0 0 5 40 60 100
III
20CCU402 Indirect Taxation CC I, II, a, c, 64
4 0 0 4 40 60 100
III d, e,h
20CCU403 Principles of CC I, II, a, c, 65
III, d, e, 4 0 0 3 40 60 100
Management
IV h,i
20CCU404 CC a, c, 67
J2EE I, II,
d, e, 3 0 0 3 40 60 100
III
h
20CCU405 A Marketing SEC I, II, a,c,d, 68
Management III e, h
20CCU405 B SEC 4 0 0 3 40 60 100 70
I, II, a,c,d,
International Business
III e, h
20CCU411 CC a, c, 72
J2EE (Practical) I, II, d,
0 0 4 2 40 60 100
III e,f,g,
h
20CCU412 A Marketing SEC I, II, a,c,d, 73
Management (Pracical) III e, h
20CCU412 B International Business SEC I, II, a,c,d, 0 0 2 1 40 60 100 74
(Practical) III e, h
20CCU413 Data Analytics in CC a, c, 76
I, II,
d, e, 0 0 4 2 40 60 100
Business III
f, g, h
20/2 10/1
Semester Total 4
0
2
23 320 480 800
SEMESTER – V
DSE I, II, a,c,d, 78
20CCU501A Management III, e,f,g,
Accounting IV h,i
DSE a, c, 6 2 0 6 40 60 100 80
I, II, d,
20CCU501B
III e,f,g
Investment Management ,h
Instruction
hours
Objectives
Cour and outcomes
Cate
gory
Credit(s)
Total
Page No
ESE
CIA
L T P
PEOs
POs
40 60 100
SEC a, c, 82
HTML I, II,
20CCU502A d, e,
III
h
SEC a, c, 4 0 0 4 40 60 100 83
Human Resource I, II,
20CCU502B d, e,
Management III
h
GE a,c, 85
Research Methodology I, II,
20CCU503A d, e,
III
h
6 0 0 5 40 60 100
Consumer Behaviour GE I, II, a, e, 87
20CCU503B
III h
DSE a, 89
Financial Management I, II,
20CCU504A c,d,
III
e,h
6 0 0 5 40 60 100
Business Ethics DSE I, II, a,c,d, 91
20CCU504B
III e,h
SEC a, b, 93
HTML (Practical) I, II,
20CCU511A c,
III
d,e,h
SEC a, c, 0 0 4 2 40 60 100 95
Human Resource I, II,
20CCU511B d, e,
Management (Practical) III
h
GE a, c, 96
Research Methodology I, II, d,
20CCU512A
(Practical) III e,f,g,
h
GE a, c, 0 0 2 1 40 60 100 97
Consumer Behaviour I, II, d,
20CCU512B
h
22/4
Semester Total 4
2/4 6/12 22 240 360 600
SEMESTER – VI
GE I, II, 99
20CCU601A Banking and Insurance a,e,h
III
6 0 0 5 40 60 100
Business Economics GE I, II, 101
20CCU601B a,e,h
III
DSE I, II, 103
a,c,d,
20CCU602A III,
PHP Programming e,h,i
IV
DSE I, II, a, c, 4 0 0 3 40 60 100 105
20CCU602B III, d, e,
Cyber Crime Laws IV h,i
SEC a, b, 107
I, II,
20CCU603A c,
Entrepreneurship III
d,e,h
SEC a, c, 4 0 0 4 40 60 100 109
Service Marketing I, II,
20CCU603B d, e,
III
f,g,h
Instruction
hours
Objectives
Cour and outcomes
Cate
gory
Credit(s)
Total
Page No
ESE
CIA
L T P
PEOs
POs
40 60 100
GE a, c, 111
Banking and Insurance I, II, d,
20CCU611A
h
0 0 2 1 40 60
GE a, c, 100 112
Business Economics I, II, d,
20CCU611B
h
DSE a, c, 113
I, II,
d,
20CCU612A PHP Programming III,
e,f,g,
(Practical) IV
h,i
0 0 4 2 40 60 100
DSE a,b, 114
Cyber Crime Laws I, II,
20CCU612B c,
(Practical) III
d,e,h
20CCU613A Entrepreneurship SEC a, c, 116
(Practical) I, II, d,
III e,f,g,
h
SEC a, c, 0 0 2 1 40 60 100 118
Service Marketing I, II, d,
20CCU613B
h
I, II,
Project a,c,d,
20CCU691 DSE III, 8 0 0 6 40 60 100 120
e,h,i
IV
ECA/NCC/NSS/Sports/General Interest etc Good
Semester Total
22/3 8/1 28
0/ 22 420 700
6 2 0
0
Programme Total 14 14 216

4100
0 40 0
ABILITY ENHANCEMENT COURSES
Semester Course code Name of the course
20LAU101 Language - I
I 20ENU101 English – I
20AEC101 Business Communication
20LAU201 Language – II
II 20ENU201 English – II
20AEC201 Environmental Studies
CORE COURSES
20CCU101 Financial Accounting

I 20CCU102 Business Mathematics and Statistics
20CCU111 Introduction to Information Technology (Practical)
20CCU201 Advanced Financial Accounting
20CCU202 Business Law

II
20CCU203 RDBMS
20CCU211 RDBMS (Practical)
20CCU301 Corporate Accounting

20CCU302 Income Tax Law and Practice
III
20CCU303 Company Law
20CCU304 Fundamentals of JAVA
20CCU311 Fundamentals of JAVA (Practical)
20CCU401 Cost Accounting
IV
20CCU402 Indirect Taxation
20CCU403 J2EE
20CCU411 J2EE (Practical)
IV
20CCU404 Principles of Management
20CCU413 Data Analytics in Business
SKILL ENHANCEMENT COURSES
20CCU305A Computerised Accounting System
20CCU312A Computerised Accounting System (practical)

III 20CCU305B Management Information System
20CCU312B Management Information System (Practical)

20CCU405 A
Marketing Management
20CCU405 B
International Business
IV 20CCU412 A
Marketing Management (Practical)
20CCU412 B
International Business (Practical)
20CCU502 A HTML
20CCU511A HTML (Practical)

V
20CCU502B Human Resource Management
20CCU511B Human Resource Management (Practical)
20CCU603A Entrepreneurship
20CCU613 A Entrepreneurship (Practical)

VI 20CCU603 B Service Marketing
20CCU613 B Service Marketing (Practical)
DISCIPLINE SPECIFIC ELECTIVES
20CCU501A Management Accounting
20CCU501B Investment Management
V 20CCU504A Financial Management
20CCU504B Business Ethics
20CCU602A PHP Programming

20CCU612A PHP Programming (Practical)
VI
20CCU602 B Cyber Crime Laws
20CCU612 B Cyber Crime Laws (Practical)
20CCU691 Project
GENERIC ELECTIVE

20CCU503A Research Methodology
20CCU512A Research Methodology (Practical)
20CCU503B Consumer Behaviour
20CCU512B Consumer Behaviour (Practical)

V
20CCU601A Banking and Insurance
20CCU611A Banking and Insurance (Practical)

VI
20CCU601B Business Economics
20CCU611B Business Economics (Practical)
PROGRAM OUTCOMES [PO]
a. Graduates will have solid foundation in bookkeeping, accounting, computers and professional
fundamentals required to record the business transaction ability.
b. Graduates will apply technological skills in accounting, taxation by creating and applying the
appropriate software and software tools for business management.
c. Graduates will obtain the ability to analyze and develop programs for system-based
applications which will help in solving complex business problems to make effective
decisions.
d. Graduates will exhibit critical thinking skills in understanding the real-time business issues
and advocate solutions.
e. Graduates will acquire and demonstrate the interpersonal and communication skills to convey
and negotiate ideas for achieving the common goals.
f. Graduates will attain and exhibit skills to work as team to take effective decisions in
achieving the common goals.
g. Graduates will demonstrate the leadership skills to initiate, lead and deliver the best
performance together with the team members.
PROGRAM SPECIFIC OUTCOMES (PSO)

h. Graduates will apply a lifelong learning gained through knowledge and skills in continuous
adaption of new technologies and the changes in environment factors pertaining to
accounting, IT, and finance.
i. Graduates will demonstrate legal, ethical compliance (including IT norms) and socially
sustainable code of conduct in both personal and professional decision making process.
PROGRAM EDUCATIONAL OBJECTIVES (PEO)
I. Graduates will acquire knowledge in accounting, taxation, finance, management concepts and
computer applications and apply it in business to become qualified professionals.
II. Graduates will possess the professional skills, computer skills and competence in field related
to accounting and commerce which will enable them to perform effectively in higher studies,
KPO/BPO field of IT sector and entrepreneurial ventures.
III. Graduates will continuously improve accounting and computer skills required to develop a
lifelong learning through IT enabled research and practice.
IV. Graduates will demonstrate high standard of ethical conduct in application of computer in
accounting and finance and become socially responsible citizens contributing to the
sustainable growth of profession and the community.
Program Educational Objectives Program Outcomes
a b c d e f g h i
Graduates will acquire knowledge

in accounting, taxation, finance,  
management concepts and computer
applications and apply it in business
to become qualified professionals.
Graduates will possess the
professional skills, computer skills
and competence in field related to       
accounting and commerce which
will enable them to perform
effectively in higher studies,
KPO/BPO field of IT sector and
entrepreneurial ventures.
Graduates will continuously
improve accounting and computer        
skills required to develop a lifelong
learning through IT enabled
research and practice.
Graduates will demonstrate high
standard of ethical conduct in
application of computer in        
accounting and finance and become
socially responsible citizens
contributing to the sustainable
growth of profession and the
community.
B.Com(CA) 2020-2021
20LAU101 பகுதி – I, தமிழ் Semester – I
6H – 6C
Instruction Hours / week: L: T: 0 P : Marks: Internal: External: 60 Total: 100
6 0 40
End Semester Exam: 3 Hours
பாடத்திட்டப் பபொதுந ொக்கம்
• கற் றல் வழிசிந்தனைத்திறனையும் , கருத்துவவளிப்பாட்டுத்திறனையும் ,
ஆய் வுந ோக்ககயும் மமம் படுத்துதல் .
• இலக்கியங் கள் உணர்த்தும் வாழ் விை் நுட்பமாைபகுதிகனளஉணர்த்துதல் .
• மைிதமைத்தினைப்பக்குவப்படுத்துதலில் இலக்கியம் தரும் பங் கினைஉணர்த்துதல் .
• வளர்ந்துவரும் சமூகத்தில் அறஉணர்வு, பண்பாடுமபாை் றனவகுறித்துஅறிவூட்டல் .
• அரசுத்மதர்வுகளுக்குமாணவர்கனளஆயத்தமாக்குதல் .
பாடத்திட்டப் பயன்விளைவு
• இ ்தியகுடியுரிகமப்பணிமுதலோனநபோட்டித்நதர்வுகளில் ,
விருப்பப்போடமோகஇடம் பபறுகின் ற, ‘தமிழ் இலக்கியவரலோறு’
குறித்தமுழுகமயோனஅறிமுகம் பபற் றிருத்தல் .
• கல் பவட்டியல் ,
ஓகலச்சுவடியியல் மற் றும் பதோல் லியல் சோர் ் தஆவணத்நதடலுக்குரியஆய் வுமனப்போ
ன் கமயுடன் , இலக்கியங் ககளஅணுகுதல் .
• தமிழின் வளர்ச்சித்துகறயோகிய, ‘அறிவியல் தமிழ் ’ ; ‘இகணயதமிழ் ’
குறித்தபன் ந ோக்குஅணுகுமுகறயிலோனஆய் வுச்சி ்தகனநமம் போடு.
• நவகலவோய் ப்புக்குரியசுயதிறன் நமம் போட்டுடன் ,
பகடப்போக்கத்திறன் நமம் போடும் பபற் றிருத்தல் .
• சமுதோயமற் றும் வோழ் வியல் மதிப் புககளப்நபணுவதற் குஉறுதுகணயோகஇலக்கியங்
ககள ோடுகின் றமனப் போன் கம.
______________________________________________________
அலகு – I : தமிழ் இலக் கியவரலாறு– I

(10மணிந ரம் )
முச்சங் கவரலோறு - சங் கஇலக்கியத்பதோகுப்பு - போட்டும் பதோககயும் –
சங் கஇலக்கியச்சிறப் பியல் புகள் - சங் கம் மருவியகோலம் -
பதிபனண்கீழ் க்கணக்குநூல் கள் – திருக்குறள் – ோலடியோர் – ோன் மணிக்கடிகக –
பழபமோழி ோனூறு பிற் கோலஅறஇலக்கியங் கள் –
தமிழில் சிற் றிலக்கியக்கோலமும் கருத்தும் -
பதோண்ணூற் றோறுவககச்சிற் றிலக்கியவரிகச – கோப் பியங் கள் -
தமிழில் கோப் பியஇலக்கணம் - தமிழில் பபருங் கோப் பியங் களும் சிறுகோப்பியங் களும் -
சிலம் பும் நமககலயும் .
அலகு – II :சங் கஇலக் கியம் (18

மணிந ரம் )
அ). எட்டுத்பதொகக
ற் றிகண:
1. ந ோ, இனிவோழியப ஞ் நச-குறிஞ் சி – தகலவன் கூற் று - 190
2. ின் றபசோல் லோ் – குறிஞ் சி – தகலவிகூற் று – 1
குறு ் பதொகக:
1. ிலத்தினும் பபரிநத – குறிஞ் சி – தகலவிகூற் று - 3
2. கழனிமோஅத்து- மருதம் – கோதற் பரத்கதக்கூற் று - 283
ஐங் குறுநூறு:
1. தோய் சோப்பிறக்கும் – நதோழிகூற் று – மருதம் - களவன் பத்து: 24
2. வோழிஆதன் , வோழி – நதோழிகூற் று – மருதம் – நதோழிகூற் றுப்பத்து: 01
பதிற் றுப் பத்து : ஏழாம் பத்து
1. எறிபிணம் இடறியபசம் மறுக் – 65
பரிபொடல் : கவகய: போடல் -6.
ிகறகடல் முக ் துஉரோய் – நசறுஆடுபுனலதுபசலவு : 1-50.
கலித்பதொகக:
1. அகன் ஞோலம் விளக்கும் - ப ய் தல் கலி – தகலவிகூற் று- 119.
அக ொனூறு:
1. ஈன் றுபுறம் த ் தஎம் மும் உள் ளோள் – போகல – ற் றோய் கூற் று-35
புற ொனூறு :
1. உற் றுழிஉதவியும் உறுபபோருள் பகோடுத்தும் -183
2. பல் சோன் றீநர – பபோதுவியல் -195
ஆ). பத்துப் பொட்டு: சிறுபாணாற் றுப் பளட
வோனம் வோய் த்த- யோம் அவண் ின் றும் வருதும் (அடிகள் : 84-143),
பசய் ன் றிஅறிதலும் - ல் லியக்நகோடகன ய ்தனிர்பசலிநன (207-269).
அலகு – III :அறஇலக் கியமும் சிற் றிலக் கியமும் (20 மணிநேரம் )

அ). அறஇலக்கியம் (10 மணிந ரம் )
1. திருவை் ளுவர் – திருக் குறை் : (எண்கை் -திருக்குறை் வரிளைஎண்ளணக் குறிப் பன)
பாயிரம் :8-அறவோழிஅ ்தணன் ,13-விண்இன் றுபபோய் ப் பின் 34-மனத்துக்கண்மோசிலன்
ஆதல் , இல் லறஇயல் :இல் வாழ் க் ளக: 45 - அன் பும் அறனும் உகடத்தோயின் , 50 –
கவயத்துள் வோழ் வோங் கு. அன்புளடளம: 80 – அன் பின் வழியது,விருே் நதாம் பல் :90 –
நமோப்பக்குகழயும் , இனியளவகூறல் :95-பணிவுகடயன் இன் பசோலன் ,
சைய் ேன்றிஅறிதல் : 103 – பயன் தூக்கோர், புறங் கூறாளம: 190 – ஏதிலோர்குற் றம்
ஒப் புரவுஅறிதல் : 216 – பயன் மரம் , ஈளக: 228 – ஈத்துவக்கும் இன் பம் ,
துறவறஇயல் :தவம் : 261 – உற் றந ோய் , வாய் ளம: 291 - வோய் கமஎனப்படுவது
சவகுைாளம: 306 – சினபமன் னும் , இன்னாசைய் யாளம: 316-
இன் னோஎனத்தோன் உணர் ்தகவ, ேிளலயாளம: 331 – ில் லோதவற் கற
ஊழியல் :ஊழ் : 373 – நுண்ணியநூல் , ஆை் விளனஉளடளம: 618 –
பபோறியின் கமயோர்க்கும் , 620-ஊகழயும் உப் பக்கம் , ேட்பு: 792-ஆய் ்தோய் ் து, 794-
குடிப்பிற ்து, 797-ஊதியம் என் பது.,
2. இனியளவோற் பது:நதர்ே்சதடுக் கப் பட்டஐே் துபாடல் கை் மட்டும் -
ச்சித்தற் பசன் றோர் (போடல் எண்-26), தோனங் பகோடுப்போன் (27), ஆற் றோகமஆற் பறன்
(28), கயவகரக்கககழி ்து (29), ன் றிப்பயன் தூக்கி (30)
3. முன்றுளறயளரயனார் – பழசமாழிோனூறு - நதர் ்பதடுக்கப்பட்ட 5 போடல் கள்
உணற் குஇனிய 5, பர ்ததிறலோகர 32, ப டியதுகோண்கிலோய் 46,
இனியோரும் 153, உகரசோன் ற 195.
4. நவதோயகம் பிை் ளை- ேீ திநூல் – (அதிகோரம் -7-தோய் த ்கதயகரப்நபோற் றுதல் -
நதர் ்பதடுக்கப்பட்ட 5போடல் கள் )
சின் னநவோர்பபோருள் , கடவுகளவரு ்தி, எப்புவிகளும் , கவத்தவர், ஈன் றவர்
ஆ). சிற் றிலக்கியம் (10 மணிந ரம் )

1. முக் கூடற் பை் ளு- 2 போடல் கள் - சித்திரக்கோலிவோலோன் (ப ல் வகககள் )
குற் றோலத்திரிகூடமோல் வகர (மீன் வகககள் )
2. ேே் திக்கலம் பகம் - 5போடல் கள் - என் கனநயபுகழ் ்நதன் , பதிபதோறுபுயல் பபோழி,
இ ்தப்புவியில் , அடிவிளக்கும் துகில் , வோனுறுமதிகய
3. கலிங் கத்துப் பரணி– நதவோசுரம் , உடலின் நமல் , ப டுங் குதிகரமிகசக்கலகண,
விரு ்தினரும் வறியவரும் , தகரமகள் தன் பகோழு ன் றன் , பபோருதடக்ககவோபளங் நக,
பவயில் தோகர.
4. தமிழலங் காரம் –வண்ணச்சரபம் தண்டபோணிசுவோமிகள் - 10 போடல் கள்
1. கடல் ீ ரில் கல் மிதக்கும் , 2. வண்டமிழ் ஆற் றுதி, 3. நகோளத்கதமுட்டி
4. எக்கோலம் என் று, 5. கடவூர்மயோனத்பதோர், 6. நதவோதிநதவன் , 7. விண்மோரி,
8. நதவர்முனிவர், 9. விண்மோரி, 10. அத்தகனபபோத்து.
அலகு - IV :கொப் பியஇலக்கியம் (12மணிந ரம் )

அ) சிலப் பதிகாரம் :
மங் கலவாழ் த்துப் பாடல் : பபோதியில் ஆயினும் – ‘நகோவலன் என் போன் மன் நனோ’ (14-38),
‘ ீ லவிதோனத்து’ – ‘ந ோன் புஎன் கன’(48-53).
மளனயறம் படுத்தகாளத : ‘வோர்ஒலிகூ ்தகல’ – ‘சிறப்பின் கண்ணகிதனக்குஎன் ’
(84-90)
அரங் நகற் றுகாளத : ‘மோமலோ்ப டுங் கண்’ - ‘அகம் மற ்து’ (170-175).
மதுளரக்காண்டம் :பகோகலக்களக்கோகத : ‘இருமுதுகுரவோ்’ - ‘எழு ்தனன் யோன் ’ (67-
83),
‘விகனவிகளகோலம் ’ - ‘ பகோணர்கஈங் குஎன’ (148-153)
கட்டுளரகாளத : ‘கடிபபோழில் ’ - ‘இல் சோபம் பட்டனிர்’ (138-170)
வழக் குளரக் காளத : ‘அல் லகவபசய் தோர்க்கு’ - ‘நதோற் றோன் உயிர்’ (82-93)
வஞ் சிக்காண்டம் : டுகல் கோகத - ‘மதுகரமூதூோ்’ - ‘மன் னவோ்ஏறு’ (218-234)
வாழ் த்துக் காளத : ‘என் நனஇஃது’ - ‘நதோன் றுமோல் ’ (9)
ஆ)மணிநமகளல: விழாவளறகாளத : ‘நதவரும் மக்களும் ’ - ‘மருங் குஎன் ’ (66-72)
ஊரலா்உளரத்தகாளத:‘ ோவல் ஓங் கிய’‘உண்டுபகோல் ’(1-17),‘கற் றுத்துகறநபோகிய’
‘தீத்பதோழில் படோஅள் ’ (32-57).
பாத்திரம் சபற் றகாளத : ‘நபோதி ீ ழல் ’ - ‘ ல் அறம் கண்டகன’ (73-98)
சிளறக்நகாட்டம் அறக்நகாட்டம் ஆக்கியகாளத :‘வோழிஎம் நகோ’ -
‘அரசுஆள் நவ ் துஎன் ’ (129-163)
அலகு- V :அடிப் பளடஇலக் கணமும் பயன்பொட்டுத்தமிழும் – I (12 மணிந ரம் )
அ). எழுத்து, பசொல் , பபொருள் இலக் கணம் (6 மணிந ரம் )
1). முதல் மற் றும் சோர்பபழுத்துகள் - பபயோ், விகன, இகட, உரிச்பசோல் -
விளக்கமும் பயிற் சியும்
2). அகத்திகணமற் றும் புறத்திகணஇலக்கணங் கள் .
ஆ). கடிதப் பயிற் சி(6 மணிந ரம் )

1. தன் விவரக்குறிப்புடன் நவகலநவண்டிவிண்ணப்பம் எழுதுதல்
2.
பல் ககலக்கழகப்பன் னோட்டுக்கருத்தரங் கச்பசய் திகய ோளிதழில் பவளியிடநவண்டி
ோளிதழின் பதிப்போசிரியருக்குக்கடிதம்
3. கருத்தரங் கப்பங் நகற் புக்கோனஅனுமதிக்கடிதம்
4. பல் ககலக்கழகவிழோவுக்குத்தகலகமநயற் கநவண்டி,
மோவட்டஆட்சியருக்குவிண்ணப்பம்
5. கல் விகடன் நவண்டிவங் கிநமலோளருக்குவிண்ணப்பம்
6. வசிப்பிடத்திற் குஅடிப்பகடவசதிநவண்டிவட்டோட்சியருக்குவிண்ணப்பம்
7. விருதுபபற் ற ண்பனுக்குப்போரோட்டுக்கடிதம்
8. புத்தகங் கள் அனுப் பிஉதவநவண்டி, பதிப்பகத்தோருக்குவிண்ணப் பம்
B.Com(CA) 2020 - 2021
20ENU101 ENGLISH - I Semester – I
4H – 4C
Instruction Hours / L: T: P: Marks: Internal: 40 External: 60 Total: 100
week: 4 0 0
Course Objective:
• To train students to acquire proficiency in English by reading different genres of literature
and learning grammar.
• To provide aesthetic pleasure through literature.
Course Outcome:
• Retrieve fundaments of English language to construct error free sentences
• Establish and maintain social relationships
• Develop communication skills in business environment
• Refine communication competency through LSRW skills
• Improving intrapersonal skills through literary works
UNIT - I: Grammar
Types of Sentences, Subject and Predicate,Parts of Speech, Tenses, Preposition and Articles
UNIT – II:Communication Exercise
Importance of Business Language- Words often Confused- Words often Misspelt-
Common Errors in English-Charts and Pictorial Writing.
UNIT – III: Interpersonal Skills
Greetings & Introduction- Giving & Denying Permission- Telephone Etiquette-
Oral Presentation – Plan, PowerPoint Presentation- Preparation of Speech- Audience
psychology- Secrets of Good Delivery
UNIT - IV: LSRW Skills
Listening- Listening and its types, Basic Listening Lessons
Speaking- Basics of speaking, Regular English, Business English, Interview English
Reading- Reading and its purposes, Types of Reading, Reading Techniques
Writing- Types of Writing, Components of Writing, Language and Style with accordance to
the contexts
UNIT - V: Literature
Prose:Let’s Do What India Needs from Us -Dr.A.P.J. Abdul Kalam
Poem: A Prayer for My Daughter - W.B. Yeats
Short Story: Sparrows- K. Ahmad Abbas
Suggested Reading: 1. Hewings Martin,2013Advanced Grammar in Use,

CambridgeUniversity Press
Haines Simon,2015 Advanced Skills, A resource Book of Advanced- Level Skill Activities.
B.Com(CA) 2020 - 2021
Semester – I
20CCU101 FINANCIAL ACCOUNTING 6H – 6C
Instruction Hours / week: L: T: P: Marks: Internal: 40 External: 60 Total: 100
6 0 0
COURSE OBJECTIVES:
To make the students
1. To make the students learn the basic concepts, conventions, nature of accounting and also to acquire
Conceptual Knowledge in different accounting standards.
2. To know about the accounting process and preparation of final accounts and inventory valuation.
3. To understand and apply the techniques for preparing accounts in different business organizations like
consignment, joint venture and Non – trading concern.
4. To know the accounting procedure for branches and also to ascertain the financial position of each
branch separately.
5. To learn and apply the accounting procedures for partnership firm.
COURSE OUTCOMES:
Learners should be able to
1. Comprehend the accounting concepts, principles and to comply the accounting standards.
2. Prepare the final accounts and compute inventory valuation.
3. Recognize the accounting process of financial statement and critically think in preparing accounts,
rectification of errors, Consignment and Joint Venture.
4. Acquire knowledge on accounting for branches and also to ascertain the financial position of each
branch separately.
5. To apply appropriate judgment derived from knowledge of accounting theory to prepare and validate
the accuracy of financial statements.
UNIT I: Fundamentals of Accounting - Accounting – Need – Objectives – Advantages –

Limitations - Users of Accounting – Functions - Book Keeping - Methods of Accounting -
Accounting Concept - Accounting Conventions - Branches of Accounting - Basis of Accounting -
Cash basis and Accrual basis - Financial Accounting Standards - Concept, Benefits, Procedure for
issuing Accounting Standards in India - International Financial Reporting Standards (IFRS) –
Concepts – Accounting Process –Journal - Ledger - Subsidiary Books – Trial Balance.
UNIT- II: Final Accounts and Depreciation - Final Accounts - Trading Account - Profit and Loss
Account - Balance Sheet - Adjusting Entries. Depreciation – Meaning – Need - Causes of
Depreciation - Accounting concept of Depreciation - Factors affecting the amount of depreciation -
Methods of computing depreciation - Straight line method and Diminishing balance method -
Disposal of depreciable assets - Change of method.
UNIT-III:Accounting for Hire - Purchase and Installment Systems – Introduction - Features of

Hire Purchase – Concepts in Hire Purchase and Instalment System - Accounting procedure for Hire
Purchase and Instalment System – Transactions - Journal Entries and Ledger Accounts including
Default and Repossession.
UNIT-IV: Accounting for Consignment and Joint Venture - Consignment – Meaning - Features –
Account Sales – Valuation of Stock – Normal Loss – Abnormal Loss - Accounting treatment in the
books of the Consignor and Consignee. Joint Venture: - Meaning – Accounting procedures -
Separate set of books - Memorandum Joint Venture account.
UNIT-V: Accounting for Branches – Meaning - Types of Branches – Accounting of various types
of dependent branches -Accounting aspects - Debtors’ system - Stock and Debtors system - Branch
Final Accounts System and Wholesale Branch System. Independent Branches: Concept Accounting
Treatment: Important Adjustment Entries and Preparation of Consolidated Profit and Loss Account
and Balance Sheet.
Note: Distribution of Marks - 20% theory and 80% problems.
SUGGESTED READINGS:
1. S. N. Maheshwari , Suneel K Maheshwari (2018) Financial Accounting, 6th Edition, Vikas Publishing
House, New Delhi
2. Dr S N Maheshwari & Dr Suneel K Maheshwari (2018), Problems and Solutions in Advanced
Accountancy . 6th edition, Vikas Publishing House, New Delhi
3. S.P. Jain and K.L.Narang (2016) Advanced Accountancy Principles of Accounting, Kalyani
Publishers, Ludhiana
4. Shukla,M.C. Grewal T.S. Gupta. S.C. (2016) , Advanced Accounts. Vol.-I., 19th Edition, S. Chand &
Co., New Delhi.
5. Deepak Sehgal. (2016) ,Financial Accounting.1st edition, Vikas Publishing House, New Delhi,
6. CA &Dr.P C Tulsian& CA Bharat Tulsian (2016) Financial Accounting, 2nd Edition, Chand
Publishing. New Delhi
7. https://swayam.gov.in/nd1_noc20_mg71/preview
B.Com(CA) 2020 - 2021
20CCU102 BUSINESS MATHEMATICS AND Semester – I
STATISTICS 6H – 4C
Instruction Hours / L: T: P: Marks: Internal: 40 External: 60 Total: 100
week: 4 2 0
COURSE OBJECTIVES:
This course enables the students
• To understand the concept of matrices.
• To acquire the knowledge of differential calculus.
• To know the concepts of central tendency and dispersion.
• To understand the correlation and regression concepts.
• To be aware of the index numbers and trend analysis.
COURSE OUTCOMES:
On successful completion of the course, students will be able to
1 Utilize the concept of matrices, differential calculus to solve business problems.
2 Calculate and apply the measure of central tendency and dispersion in decision making.
3 Evaluate the relationship and association between variables to formulate the strategy in business.
4 Apply the concept of index numbers and trend analysis in business decisions.
5 Demonstrate capabilities as problem-solving, critical thinking, and communication skills related to the
discipline of statistics.
UNIT- I: Matrices & Basic Mathematics of Finance: Definition of a matrix - Types of

matrices - Algebra of matrices. Calculation of values of determinants up to third order -
Adjoint of a matrix - Finding inverse of a matrix through ad joint - Applications of Matrices
to solution of simple business and economic problems- Simple and compound interest- Rates
of interest.
UNIT-II: Differential Calculus: Mathematical functions and their types – linear, quadratic,
polynomial. Concepts of limit and continuity of a function- Concept of differentiation- Rules
of differentiation – simple standard forms. Applications of differentiation – elasticity of
demand and supply- Maxima and Minima of functions (involving second or third order
derivatives) relating to cost, revenue and profit.
UNIT-III: Uni-variate Analysis: Measures of Central Tendency: Arithmetic mean - median-

mode- geometric mean - harmonic mean -properties and applications . Measures of
Dispersion: Absolute and relative measures-Range - quartile deviation - mean deviation -
Standard deviation and Coefficient of Variation – Variance.
UNIT-IV: Bi-variate Analysis: Simple Linear Correlation Analysis: Meaning, and

measurement-Karl Pearson's co-efficient and Spearman’s rank correlation. Simple Linear
Regression Analysis: Regression equations and estimation. Relationship between correlation
and regression coefficients
Unit V: Time-based Data: Index Numbers and Time-Series Analysis: Meaning and uses
of index numbers - Construction of index numbers: Aggregative and average of relatives –
simple and weighted - Tests of adequacy of index numbers - Construction of consumer price
indices. Components of time series -Trend analysis-Finding trend by moving average method
- Fitting of linear trend line using principle of least squares
SUGGESTED READINGS:
1. P.A. Navaneetham ,(2012). Business Mathematics and Statistics, Jai Publishers, Trichy.
2. Sreyashi Ghosh and Sujata Sinha (2018), Business Mathematics and Statistics, 1st edition,
Oxford University Press; New Delhi.
3. Asim Kumar Manna (2018), Business Mathematics and Statistics, 1st edition, McGraw Hill
Education, New Delhi.
4. S.P. Gupta and P.K. Gupta (2013), Business Statistics and Business Mathematics, S Chand
Publishing, New Delhi.
5. Mariappan (2015), Business Mathematics, 1st edition, Pearson Education, New Delhi.
6. J.K.Sharma, (2014) Business statistics, 4th edition, Vikas Publishing House, New Delhi.
E-RESOURCES
1. https://youtu.be/SJOTtb1FTfs
2. https://youtu.be/t5CK844MYzY
3. https://youtu.be/Hd1nLIfIjNA
B.Com(CA) 2020 - 2021
20AEC101 BUSINESS COMMUNICATION Semester – I
4H – 4C
Instruction Hours L: 4 T: P:0 Marks: Internal: 40 External: 60 Total: 100
/ week: 0
COURSE OBJECTIVES:
1. To understand the types of communication and barriers of communication.
2. To acquire knowledge on the different business correspondence used in organization
3. To be aware of the different types of reports prepared for the organization.
4. To understand the importance of vocabulary in business communication.
5. To be aware of the use of technology and the oral presentation techniques used in communication.
COURSE OUTCOMES:
1. Communicate effectively with the optimal mix of verbal and nonverbal communication mitigating the
barriers.
2. Draft business correspondence for the organization requirement.
3. Prepare business reports for organization needs.
4. Use appropriate technology for business communication.
5. Draft the resume and develop the skills to face the interview
UNIT I: Communication - Nature of Communication: Process of Communication - Types of

Communication (Verbal and Non-Verbal) - Importance of Communication - Different forms of
Communication; Barriers to Communication Causes – Methods to Overcome Communication
Barriers – Non-Verbal Communication - Business Etiquettes – Phone etiquettes- Handshake
Etiquettes - Cubical Etiquettes- Office Etiquette - Business Meal Etiquette - Business Card Etiquette.
UNIT II: Business Correspondence - Letter Writing – Presentation - Inviting Quotations - Sending
Quotations - Placing Orders - Inviting Tenders - Sales Letters - Claim and Adjustment Letters and
Social Correspondence – Memorandum – Inter-office Memo – Notices – Agenda - Minutes.
Application Letters – Preparation of Resume
UNIT III: Report Writing - Business Reports – Types – Characteristics – Importance - Elements of
structure - Process of writing - Order of writing - The Final Draft - and Check lists for Reports.
UNIT IV: Vocabulary and Listening - Vocabulary: Words often Confused - Words often Misspelt -
Common errors in English. Introduction to Phonetics - Need and use of it - Word Stress and Sentence
Stress - Contrastive Stress in sentences to Highlight Different Words – Intonation - Rising and Falling
tone - Falling - Rising tone - Word Power – Vocabulary – Jargon – Rate of speech- Pitch- Tone –
Clarity of voice. Listening - Meaning- Importance of Listening - Barriers to Listening- Strategies for
Effective Listening- Listening in a Business Context.
UNIT V: Use of Technology and Interview - Appropriate use of technology - E Mail - Webpage
Communication - Voice and Wireless Communication – Modern Communication Devices – Recent
Development. Oral Presentation: Importance - Characteristics- Presentation Plan - Power Point
Presentation - Visual Aids. Interview: Meaning – Objectives and Techniques of various types of
interviews – public speech – Characteristics of a good Speech – Resume Writing.
SUGGESTED READINGS:
1. Bovee, and Thill (2017), Business Communication Today, 13th Edition, Pearson Education, New
Delhi
2. Raymond Lesikar, Marie Flatley, Kathryn Rentz, Neerja Pande (2017), Business Communication:
Making Connections in a Digital World, (2017) 11th edition, McGraw Hill Education, New Delhi
3. Herta Murphy, Herbert Hildebrandt and Jane Thomas (2017), Effective Business Communication, 7th
edition, McGraw Hill Education, New Delhi
4. Asha Kaul (2015), Effective Business Communication, 2nd edition, Prentice Hall India Learning
Private Limited, New Delhi.
5. Rajendra Pal, J.S. Korlhalli, (2014), Essentials of Business Communication, 1st edition, S Chand
6. https://swayam.gov.in/explorer?searchText=Business+Communication.
B.Com(CA) 2020 - 2021
20CCU111 INTRODUCTION TO Semester – I
INFORMATION TECHNOLOGY (PRACTICAL)) 4H – 2C
Instruction Hours / L: 0 T: 0 P: Marks: Internal: 40 External: 60 Total: 100
week: 4
COURSE OBJECTIVES:
1. To know the MS-word features and its application
2. To be familiar with MS-Excel function and its application
3. To be familiar with MS-Office application in preparing balance sheet.
4. To be aware of the MS-Powerpoint and its usage.
5. To understand the usage of MS-Access and its applications
COURSE OUTCOMES:
1. Prepare documents and reports for the organization.
2. Prepare datasheet and apply the built-in functions for analyzing the data to support decision
making.
3. Utilize visual aids and tools to present the data
4. Design the presentations for the business meetings
5. Store, retrieve data and make decisions based on the information.
LIST OF PRACTICALS
MS WORD
1. Type Chairman’s Speech/Auditor’s report/Minutes/Agenda and perform the following
operations: Bold, Underline, Font size, Style, Background color, Text color, Line spacing,
Spell check, Alignment, Header & Footer, Inserting pages and page numbers, Find and
Replace.
2. Prepare shareholders meeting letter for 10 members’ using Mail Merge Operation.
3. Prepare your Resume by using a Wizard/Template.
MS EXCEL
1. Prepare a Mark List of your Class (Minimum of 5 Subjects) and perform the following
operation: Data entry, Total, Average, Result and Ranking by using Arithmetic and Logical
functions and sorting.
2. Draw the different type of charts (line. Pie. Bar) to illustrate year wise performance of
Sales. Purchase. Profit etc. of a company by using chart wizard.
3. Prepare a statement of Bank Customer’s Account showing simple and compound interest
calculations for 10 different customers’ using Mathematical and Logical functions.
MS POWERPOINT
1. Design Presentation slides for a product of your choice. The slide must include Name.
Brand Name. Type of Product. Characteristics. Special Features. Price. Special Offer etc.
2. Design presentation slides for Organization details for 5 levels of hierarchy of a Company
by using organization chart.
MS ACCESS
1. Prepare a Payroll for employee database of an Organization with the following details:
Employee ID, Employee Name, Date of Birth, Department, Designation, Date of
Appointment, Basic pay, Dearness Allowance, House rent Allowance and other deduction if
any. Perform queries for different categories.
2. Create Mailing Labels for Student Database which should include atleast three tables and
each table must have atleast two fields with the following details: Roll Number, Name,
Course, Year, College Name, University, Address and Phone number.
SUGGESTED READINGS :
1. Wayne L. Winston, (2017), Microsoft Excel 2016 - Data Analysis and Business Modeling,
Prentice Hall India Learning Private Limited, New Delhi
2. FaitheWempen (2016), Microsoft Office 2016 at Work for Dummies, Wiley India, New
Delhi
3. Dinesh Maidasani(2015), Learning Computer Fundamentals, MS Office and Internet & Web
Technology, 3rd Edition, Laxmi Publications, New Delhi.
4. John Walkenbach (2015), Microsoft Excel 2016 Bible: The Comprehensive Tutorial
Resource, Wiley India, New Delhi.
5. Cox (2013), Microsoft Access 2013 Step by Step, Prentice Hall India Learning Private
Limited, New Delhi
B.Com(CA) 2020 - 2021
20LAU201 தமிழ் – இரண்டாம் தொள் Semester– II
6H – 6C
Instruction Hours / week: L: T: P : Marks: Internal: 40 External: 60 Total: 100
6 0 0
பாடத்திட்டப் பபொதுந ொக்கம்
• கற் றல் வழி சிந்தனைத் திறனையும் , கருத்து வவளிப்பாட்டுத் திறனையும் ,
ஆய் வுந ோக்ககயும் மமம் படுத்துதல் .
• இலக்கியங் கள் உணர்த்தும் வாழ் விை் நுட்பமாை பகுதிகனள உணர்த்துதல் .
• மைித மைத்தினைப் பக்குவப்படுத்துதலில் இலக்கியம் தரும் பங் கினை
உணர்த்துதல் .
• வளர்ந்து வரும் சமூகத்தில் அறஉணர்வு, பண்பாடு மபாை் றனவ குறித்து அறிவூட்டல் .
• அரசுத் மதர்வுகளுக்கு மாணவர்கனள ஆயத்தமாக்குதல் .
பாடத்திட்டப் பயன்விளைவு
• இ ்தியகுடியுரிகமப்பணிமுதலோனநபோட்டித்நதர்வுகளில் ,விருப்பப்போடமோகஇடம் பப
றுகின் ற,‘தமிழ் இலக்கியவரலோறு’ குறித்தமுழுகமயோனஅறிமுகம் பபற் றிருத்தல் .
• கல் பவட்டியல் ,ஓகலச்சுவடியியல் மற் றும் பதோல் லியல் சோர் ்தஆவணத்நதடலுக்குரிய
ஆய் வுமனப்போன் கமயுடன் , இலக்கியங் ககளஅணுகுதல் .
• தமிழின் வளர்ச்சித்துகறயோகிய,‘அறிவியல் தமிழ் ’‘இகணயதமிழ் ’குறித்தபன் ந ோக்கு
அணுகுமுகறயிலோனஆய் வுச்சி ்தகனநமம் போடு.
• நவகலவோய் ப்புக்குரியசுயதிறன் நமம் போட்டுடன் ,
பகடப்போக்கத்திறன் நமம் போடும் பபற் றிருத்தல் .
• சமுதோயமற் றும் வோழ் வியல் மதிப் புககளப்நபணுவதற் குஉறுதுகணயோகஇலக்கியங்
ககள ோடுகின் றமனப் போன் கம.
அலகு – I : தமிழ் இலக் கியவரலாறு- II (10 மணிந ரம் )

தமிழ் இலக்கியவரிகசயில் திருமுகறகளும் ோலோயிரத்திவ் யப் பிரப ்தமும் -
பன் னிருதிருமுகறகள் அறிமுகம் - திருமுகறஆசிரியர்களின் இலக்கியப்பங் களிப்பு-
திருமுகறகளில் பக்திப றியும் சமுதோயந ோக்கும் –சமயக்குரவரின் அருள் ப றி -
பன் னிருஆழ் வோர்கள் வரலோறு - ஆழ் வோர்களின் இலக்கியப் பங் களிப்பு -
திவ் யப்பிரப ்தத்தில் பக்திப றியும் இலக்கிய யமும் - தமிழ் பமோழியின் கவிகத,
சிறுககத, உகர கடஇலக்கியங் களின் நதோற் றம் – வளர்ச்சி – வரலோறு -
ோட்டுப்புறஇலக்கியங் கள் – பகோங் கு ோட்டோர்வோய் பமோழிவழக்கோறுகள் .
அலகு – II : பக்திஇலக் கியம் : (12 மணிந ரம் )
1. கசவம் - (15 பாடல் கை் )சபரியபுராணம் – திருமூலோயனார்புராணம் -
அ ்திஇளம் பிகறக்கண்ணி, மற் றுஅவோ்தோம் அணிமோ, கோவிரி ீ ர்பபரு ்தீர்த்தம் ,
அ ் ிகலகமத்தோனத்கத, அ ்தணோ்தம் சோத்தனூோ், மற் றுஅதன் தன் உடம் பிகன,
இவன் உயிர்பபற் பறழில் , போய் த்தியபின் திருமூலரோய் , பவய் யசுடோ்கதிரவனும் ,
அங் கவளும் , பித்துஉற் றகமயல் அன் று, இ ்த ிகலகமயில் , ஆவடுதண்துகற,
ஊன் உடம் பில் , முன் னியஅப்பபோருள் .
2. கவணவம் – சபரியாழ் வார்திருசமாழி: 3-ஆம் பத்து - பத்தாம் திருசமாழி
‘ப றி ் தகருங் குழல் மடவோய் ’ - சீகதக்குஅனுமன் பதரிவித்தஅகடயோளம் . (1-10).
3. அலகு – III :கவிளதஇலக்கியம் (17மணிந ரம் )
1. மகாகவிபாரதியார் – நயோகசித்தி-நதடிச்நசோறு
2. போரதிதோசன் – தமிழின் இனிகம-
கனியிகடஏறியசுகளயும்
3. கவிமணிநதசிகவி ோயகம் பிள் கள – ஒற் றுகமநயஉயிர் ிகல
4. கவிஞர் னவரமுத்து – காற் றும் கவிஞனும் மரிப்பதில் னல
5. கவிக்மகா. அப் துல் ரகுமாை் – குழந்னதகள் திைம்
6. கவிஞர்மு. மமத்தா - வவளிச்சம் வவளிமய இல் னல
6. கவிஞர்கவதீஸ்வரன் – விரல் மீட்டியமகழ
7. ஈநரோடுதமிழன் பன் – இன் பனோருசுத ்திரம்
8. கவிஞர்தோமகர – பதோகல ் துநபோநனன்
அலகு – IV :சிறுககதயும் உளரேளடயும் (17மணிந ரம் )
அ). சிறுககத (8 மணிந ரம் )
1. மகாமைானம் - புதுகமப்பித்தன்
2. இருவர்கண்டஒநரகனவு –கு. அழகிரிசோமி
3. அே் ேியா்கை் -ஆோ். சூடோமணி
4. இே் ோட்டுமன்னா் -ோஞ் சில் ோடன்
ஆ). உளரேளட (9 மணிந ரம் )
1. ஆளுளமத்திறன்அறிநவாம் - தன் னம் பிக்ககமோதஇதழிலிரு ் து
2. களலை்சிறப் பு -முத்தமிழ் க்கோவலர்கி.ஆ.பப. விசுவ ோதம்
3. காைத்திநவடனும் கங் ளகநவடனும் – பசோல் லின் பசல் வர்ரோ.பி.நசதுப்பிள் கள
4. ஏட்டில் இல் லாதஇலக் கியம் –ஔகவதுகரசோமி
5. சோய் யல் – முகனவர் ப. தமிழரசி
அலகு- V : அடிப் பளடஇலக் கணமும் பயன்பொட்டுத்தமிழும் – II (16 மணிந ரம் )
அ). இலக்கணப் பயிற் சி: 1. சைால் இலக்கணம்
வாக் கியஅளமப் பு:தனிவோக்கியம் - பதோடர்வோக்கியம் - கலகவவோக்கியம் -
தன் விகனவோக்கியம் - பிறவிகனவோக்கியம் - பசய் விகன,
பசயப்போட்டுவிகனவோக்கியம் , கட்டகளவோக்கியம் - வினோவோக்கியம் -
உணர்ச்சிவோக்கியம் . ன் னூல் – பபோதுவியல் - அறுவககவினோ (385) -
எண்வககவிகட (386).
2). அணிஇலக்கணம்
உவகமயணி - பிறிதுபமோழிதல் அணி - சிநலகடஅணி - தீவகஅணி -
ஏகநதசஉருவகஅணி – நவற் றுகமயணி – பின் வரு ிகலயணி
ஆ). பளடப் பிலக்கியப் பயிற் சிகை்
1. மரபுக்கவினத, புதுக்கவினத, சிறுகனத, கட்டுனர பனடப்பாக்க உத்திகள் –
பயிற் சிகள் . 2. எழுத்தோளர்உடனோனந ோ்கோணல் , களஆய் வுக்கோனவினோ -
ிரல் தயோரித்தல் நுட்பங் களும் பயிற் சிகளும்
இ). சமாழிசபயர்ப்புப் பயிற் சிகை் :
1. தமிழ் - ஆங் கிலபமோழிபபயர்ப்புப் பயிற் சிகள் - 2.
2. ஆங் கிலம் – தமிழ் பமோழிபபயர்ப்புப்பயிற் சிகள் - 2.
பொடநூல் :கற் பகச்நசொகல – தமிழ் ஏடு.

கற் பகம் உயர்கல் விகனலக்கழகத்தமிழ் த்துனற பவளியீடு.
B.Com(CA) 2020 - 2021
20ENU201 ENGLISH-II Semester – II
4H – 4C
Instruction Hours / week: L: 4 T: 0 P:0 Marks: Internal: 40 External: 60 Total: 100
Course Objective:
• To refresh the grammar knowledge of the students to improvise their language.
• To make the students understand different kinds of communication involved in the business
environment.
• To help the students develop their listening, speaking, reading and writing skills.
• Introducing literary works to the students to enhance their analytical and aesthetic skills.
Course Outcome:
• Strengthen the foundation of the language to elevate the command of standard grammar.
• Formulate and communicate persuasive arguments for specific business outcome.
• Apply fundamentals of language for reading, writing and effective communication.
• Standardize and demonstrate understanding of LSRW skills.
• Introduce literature to enhance the moral and aesthetic values.
UNIT –I – Grammar: Voice,Idioms and Phrases, Clauses and Reported Speech

UNIT –II –Business and Technical Reports: Business Correspondence –Memo, Notices,
Agenda, Minutes- Resume Writing- Report Writing- Letter Writing- Personal and Social
Letters- E-mail Writing
UNIT –III – Communication Practice: Verbal and Non-Verbal Communication- Group
Discussion and Seminars- Note-Taking and Note-Making
UNIT –IV –LSRW Skills: Listening- Listening Talks and Presentations
Speaking - Public Speaking- Preparatory steps, Time Management, Handling Questions and
Meeting unexpected situations
Reading - Language of Newspapers, Magazines and Internet
Writing -Writing Paragraphs and Essays- Content Writing
UNIT –V –Literature
Prose- Morals in the Indian Context by Francis Nicholas Chelliah
Poetry- Telephone Conversation by Wole Soyinka
Short Stories-The Last Leaf by O’ Henry
Books for References
Oxford Handbook of Writing: St. Martins Handbook of Writing 2013 CU Press
Sound Business, Julian Treasure 2012OUP
B.Com(CA) 2020 - 2021
20CCU201 ADVANCED FINANCIAL ACCOUNTING Semester – II
5H 5C
COURSE OBJECTIVES
• To understand the concept of partnership
• To gain knowledge on methods of computing goodwill
• To understand the accounting treatment on dissolution of partnership firm
• To acquire knowledge on accounting treatment on insolvency of partners
• To gain knowledge on steps in calculation of fire claims
COURSE OUTCOMES:
1. Comprehend the concept of partnership
2. Acquire knowledge on methods of computing goodwill
3. Gain knowledge on accounting treatment on dissolution of partnership firm
4. Acquire knowledge on accounting treatment on insolvency of partners
5. Understand knowledge on steps in calculation of fire claims
UNIT I : Partnership: Meaning – Definition – Partnership Deed – Interest on Capital – Partners

Capital and Current Account - Admission of a Partner - Treatment of Goodwill - Revaluation of
Assets and Liabilities - Calculation of Ratios for Distribution of Profits - Capital Adjustments
UNIT II : Retirement of Partner - Calculation of Gaining Ratio- Revaluation of Assets and Liabilities
Treatment of Goodwill – Adjustment of Goodwill through Capital A/c only - Settlement of Accounts -
Retiring Partner’s Loan Account with equal Instalments only – Death of a Partner.
UNIT III : Dissolution – Modes of Dissolution - Settlement of Accounts of Dissolution – Accounting

entries regarding Dissolution – Garner Vs Murray rule – Fixed Capital Method – Fluctuating Capital
Method – Application of Garner Vs Murray rule in India.
UNIT IV: Insolvency of Partners – Meaning – Statement of Affairs - Deficiency Account –

Distinction between Insolvency of an Individual and Partnership firm - Piecemeal Distribution -
Proportionate Capital Method – Maximum loss method.
UNIT V : Fire Claims – Fire Insurance - Need – Important Terms – Steps in calculation of claims –
Gross Profit Ratio – Memorandum Trading Account – Amount of Claim Average Clause – Over
Valuation and Under Valuation of Stock – Loss of Profit.
Note: Theory 20% and Problems 80%

SUGGESTED READINGS:
1. Jain, S.P., & Narang. (2018). Financial Accounting, Kalyani Publishers, Ludhiana.
2. Shukla, M.C., Grewal, T.S., & Gupta, S.C. (2016). Advanced Accounts, Sultan Chand and Sons, New
Delhi:
3. Gupta, R.L., (2014). Advanced Accountancy. Sultan Chand and Sons, New Delhi:
4. Maheswari, S.N., C A Sharad, K. Maheswari and K. Maheswari Suneel (2017). Advanced Accounting.
Vikas Publishing House Pvt. Ltd., New Delhi.
5. Arulanandam, M.A., & Raman, K.S. (2016). Advanced Accountancy, Vikas Publishers, New Delhi.
6. Gupta, R.L., &Rathaswamy. (2014). Advanced Accounting. Sultan Chand & Sons, New Delhi.
7. https://swayam.gov.in/nd2_cec20_mg16/preview.
B.Com(CA) 2020 - 2021
20CCU202 BUSINESS LAW Semester – II
4H – 3C
Instruction Hours / L: 4 T: 0 P:0 External: 60 Total: 100
week: Marks: Internal: 40
COURSE OBJECTIVES:
1. To know the essential elements of contract and also the Indian Contract Act 1872.
2. To learn the fundamental regulation about the sale of goods act, 2030.
3. To impart basic knowledge of Partnership Law and Indian Partnership Act 2032.
4. To understand about the Limited Liability Partnership Act, 2008
5. To enhance knowledge in the Negotiable Instruments Act 1881.
COURSE OUTCOMES:
1. Identify the basic legal principles behind contractual agreements.
2. Understand the relevance of business law in economic and social context.
3. Acquire problem solving techniques and will be able to present coherent, concise legal argument in
partnership for achieving common goals.
4. Exhibit attributes in understanding various negotiable instruments, its features and utilization in real-
time.
5. Obtain the capacity to do lifelong learning in modifications and revision done in the legal
environment of business.
UNIT I: The Indian Contract Act, 1872: General Principles of Contract-Contract – Meaning,
Characteristics and Kinds- Essentials of a Valid Contract - Offer and Acceptance, Consideration,
Contractual Capacity, Free Consent, Legality of Objects- Void Agreements- Discharge of a Contract –
Modes of Discharge, Breach and Remedies against Breach of Contract- Contingent contracts- Quasi –
Contracts.
UNIT II : The Indian Contract Act, 1872: Specific Contracts - Contract of Indemnity and
Guarantee- Contract of Bailment- Contract of Agency-The Sale of Goods Act, 1930 - Contract of
sale, Meaning and Difference Between Sale and Agreement to Sale - Conditions and Warranties-
Transfer of Ownership in Goods including Sale by a Non-owner- Performance of Contract of sale-
Unpaid Seller – Meaning, Rights of an Unpaid Seller against the Goods and the Buyer.
UNIT III: The Partnership Act, 1932: Nature and Characteristics of Partnership- Registration of a
Partnership Firms- Types of Partners- Rights and Duties of Partners- Implied Authority of a Partner-
Incoming and outgoing Partners- Mode of Dissolution of Partnership.
UNIT IV
The Negotiable Instruments Act 1881: Meaning, Characteristics, and Types of Negotiable
Instruments: Promissory Note, Bill of Exchange, Cheque-Holder and Holder in Due Course,
Privileges of Holder in Due Course. Negotiation - Types of Endorsements- Crossing of Cheque -
Bouncing of Cheque.
UNIT V: The Limited Liability Partnership Act, 2008: Salient Features of LLP- Differences
Between LLP and Partnership, LLP and Company- LLP Agreement - Partners and Designated
Partners- Incorporation Document- Incorporation by Registration- Partners and their Relationship.
Information Technology Act – Introduction – Cyber Law – Features – Importance of Cyber Law –
Digital Signature – Cyber Crimes. Intellectual Property Act – Meaning, Importance – Advantages.
SUGGESTED READINGS:
1. Kuchhal,M.C.& Vivek Kuchhal (2018), Business Law, Vikas Publishing House, New Delhi.
2. SN Maheshwari & SK Maheshwari (2014), Business Law, New Delhi.National Publishing House
3. Agarwal S K, (2017), Business Law, New Delhi ,Galgotia Publishers Company,.
4. P C Tulsian& Bharat Tulsian (2017), Business Law, McGraw Hill Education
5. Sharma, J.P. &SunainaKanojia (2017), Business Laws,New Delhi, Ane Books Pvt. Ltd.,
6. KapoorN.D.(2014), Elements of Mercantile Law, New Delhi.S.Chand& Co,
7. https://www.coursera.org/learn/corporate-commercial-law-part1
B.Com(CA) 2020 - 2021
20CCU203 RELATIONAL DATABASE MANAGEMENT Semester – II
SYSTEM 4H – 3 C
COURSE OBJECTIVES :
1. To understand and design queries using SQL
2. To understand ER modelling concepts and architecture
3. To relate the algebraic concepts with DBMS Design
4. To understand DML statements for manipulating data in the Oracle Database.
5. To understand the features and syntax of PL/SQL and handle runtime errors.
COURSE OUTCOMES :
1. Design database using SQL
2. Utilize ER modelling concepts and architecture and design database
3. Apply and relate algebraic concepts with DBMS design
4. Perform database manipulation using DML commands
5. Prepare PL/SQL statements to handle runtime errors
Unit I :Overview of DBMS : Definition -Application and advantages of DBMS – Schemas

– Architecture-DBMS languages-Data Dictionary-Database Users-Data Administrators.
Unit II :RDBMS : Definition-Entity Relationship Model-Attributes and its types-E-R

Diagram–Keys.
Unit III :Relational Algebra : Selection – Projection – Union – Intersection–Joins.
Unit IV :Data Manipulation :Introduction to SQL, DDL, DML, and DCL statements-
Creating Tables-Adding Constraints - Select statement using Operators.
Unit V: PL/SQLIntroduction - Control Structure- Developing Simple Queries.
1. Elmasri&Navathe (2017), Fundamentals of Database systems(7th Edition) Addison
&Weisely,
New Delhi.
2. Abraham Silberschatz, Henry F. Korth, S. Sudarshan(2019),Database System Concepts(7th
Edition),
Tata McGraw Hill, New Delhi
3. Database Design and Relational Theory:Normal Forms and All That Jazz 2nd ed. Edition
(2019)
4. Vineet Mehan (2019) Implementing RDBMS using Oracle Kindle Edition
B.Com(CA) 2020 - 2021
20AEC201 ENVIRONMENTAL STUDIES Semester – II
3H – 2C
COURSE OBJECTIVES:
1. To create the awareness about environmental problems among people.
2. To develop an attitude of concern for the environment.
3. To motivate public to participate in environment protection and improvement.
COURSE OUTCOMES:
1. Master core concepts and methods from ecological and physical sciences and their application in
environmental problem solving.
2. Master core concepts and methods from economic, political, and social analysis as they pertain to the
design and evaluation of environmental policies and institutions.
3. Appreciate the ethical, cross-cultural, and historical context of environmental issues and the links
between human and natural systems.
4. Understand the transnational character of environmental problems and ways of addressing them,
including interactions across local to global scales.
5. Apply systems concepts and methodologies to analyze and understand interactions between social and
environmental processes.
6. Reflect critically about their roles and identities as citizens, consumers and environmental actors in a
complex, interconnected world.
7. Demonstrate proficiency in quantitative methods, qualitative analysis, critical thinking, and written
and oral communication needed to conduct high-level work as interdisciplinary scholars and / or
practitioners.
UNIT -I: Introduction - Environmental Studies & Ecosystems - Environment Definition, Scope
and importance; Ecosystem, Structure and functions of ecosystem. Energy flow, Food chains and food
webs, Ecological succession. Classification of ecosystem. Forest ecosystem, Grassland Ecosystem,
Desert ecosystem, Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries).
UNIT-II: Natural Resources - Renewable And Non-Renewable Resources - Natural resources -

Renewable and Non – Renewable resources. Land resources and land use change, Land degradation,
soil erosion and desertification. Forest resources - Deforestation: Causes and impacts due to mining,
dam building on environment, forests, biodiversity and tribal populations. Water resources - Use and
over-exploitation of surface and ground water, floods, droughts, conflicts over water. Use of alternate
energy sources, growing energy needs, case studies. Role of an individual in conservation of natural
resources. Equitable use of resources for sustainable lifestyles.
UNIT- III: Biodiversity And Its Conservation - Levels of biological diversity - genetic, species and
ecosystem diversity. Ecosystem and biodiversity services: Ecological, economic, social, ethical,
aesthetic and Informational value. Bio-geographical classification of India. Biodiversity patterns
(global, National and local levels). Hot-spots of biodiversity. India as a mega-diversity nation.
Endangered and endemic species of India. Threats to biodiversity: habitat loss, poaching of wildlife,
man-wildlife conflicts. Conservation of biodiversity: in-situ and ex-situ conservation of biodiversity.
UNIT- IV: Environmental Pollution - Definition, causes, effects and control measures of Air
pollution, Water pollution, Soil pollution, Noise pollution. Nuclear hazards and human health risks.
Solid waste management and control measures of urban and industrial wastes. Role of an individual in
prevention of pollution. Case studies.
UNIT -V: Social Issues and the Environment - Concept of sustainability and sustainable
development. Water conservation - Rain water harvesting, watershed management. Climate change,
global warming, ozone layer depletion, acid rain and its impacts on human communities and
agriculture. Environment Laws (Environment Protection Act, Air Act, Water Act, Wildlife Protection
Act, Forest Conservation Act). International agreements (Montreal and Kyoto protocols).Resettlement
and rehabilitation of project affected persons. Disaster management (floods, earthquake, cyclones and
landslides). Environmental Movements (Chipko, Silent valley, Bishnois of Rajasthan). Environmental
ethics: Role of Indian and other religions and cultures in environmental conservation. Environmental
communication and public awareness, case studies (e.g., CNG vehicles in Delhi). Human population
growth: Impacts on environment, human health and welfare.
SUGGESTED READINGS:
1. Anonymous. 2004. A text book for Environmental Studies, University Grants Commission and Bharat
Vidypeeth Institute of Environmental Education Research, New Delhi.
2. Anubha Kaushik., and Kaushik, C.P. 2004. Perspectives in Environmental Studies. New Age
International Pvt. Ltd. Publications, New Delhi.
3. Arvind Kumar. 2004. A Textbook of Environmental Science. APH Publishing Corporation, New
Delhi.
4. Daniel, B. Botkin., and Edward, A. Keller. 2095. Environmental Science John Wiley and Sons, Inc.,
New York.
5. Mishra, D.D. 2010. Fundamental Concepts in Environmental Studies. S.Chand& Company Pvt. Ltd.,
New Delhi.
6. Odum, E.P., Odum, H.T. and Andrews, J. 2071. Fundamentals of Ecology. Philadelphia: Saunders.
7. Rajagopalan, R. 2016. Environmental Studies: From Crisis to Cure, Oxford University Press.
8. Sing, J.S., Sing. S.P. and Gupta, S.R. 2014. Ecology, Environmental Science and Conservation. S.
Chand & Publishing Company, New Delhi.
9. Singh, M.P., Singh, B.S., and Soma, S. Dey. 2004. Conservation of Biodiversity and Natural
Resources.Daya Publishing House, New Delhi.
10. Tripathy. S.N., and Sunakar Panda. (2004). Fundamentals of Environmental Studies (2nd ed.). Vrianda
Publications Private Ltd, New Delhi.
11. Verma, P.S., and AgarwalV.K. 2001. Environmental Biology (Principles of Ecology). S. Chand and
Company Ltd, New Delhi.
12. Uberoi, N.K. 2005. Environmental Studies. Excel Books Publications, New Delhi.
B.Com(CA) 2020 - 2021
RELATIONAL DATABASE MANAGEMENT Semester – III
20CCU211 SYSTEM (PRACTICAL) 4H – 2C
COURSE OBJECTIVES
1. To know DML and its applications
2. To be familiar with algebraic queries
3. To be aware of constraints and functions
4. To utilize PL/SQL concepts
COURSE OUTCOMES
Learners should be able to :
1. Create table and apply DML commands
2. Design tables including algebraic commands
3. Design queries using constraints and functions
4. Perform triggers and exception handling functions
LIST OF PRACTICALS
1. Create a table and perform the following basic SQL operations
a) Set the primary key
b) Alter the structure of the table
c) Insert values
d) Delete values based on constraints
e) Display values using various forms of select clause
f) Drop the table
2. Develop SQL queries to implement the following set operations
a) Union
b) Union all
c) Intersect
d) Intersect all
3. Develop SQL queries to implement the following aggregate functions
a) Sum
b) Count
c) Average
d) Maximum
e) Minimum
f) Group by & having clause
4. Develop SQL queries to implement following join operations
a) Natural join
b) Inner join
c) Outer join-left outer, right outer, full outer
d) Using join conditions
5. Develop SQL queries to implement nested subqueries
a) Set membership (int, not int)
b) Set comparison (some, all)
c) Empty relation (exists, not exists)
d) Check for existence of Duplicate tuples(unique, not unique)
6. Develop SQL queries to create a views and expand it.
7. Develop mySQL queries to implement
a) String operations using %
b) String operations using ‗_‘
c) Sort the element using asc,desc [*create necessary reletions with requiresattribute]
8. Consider the following database for a banking enterprise

BRANCH (branch-name:string, branch-city:string, assets:real)
ACCOUNT (accno:int, branch-name:string, balance:real)
DEPOSITOR (customer-name:string, accno:int)
CUSTOMER (customer-name:string, customer-street:string, customercity:string)
LOAN (loan-number:int, branch-name:string, amount:real)
BORROWER (customer-name:string, loan-number:int)
a. Create the above tables by properly specifying the primary keys and the foreign
keys.
b. Enter at least five tuples for each relation
c. Find all the customers who have at least two accounts at the Main branch.
d. Find all the customers who have an account at all the branches located in a specific
city.
1. Elmasri&Navathe (2017), Fundamentals of Database systems(7th Edition) Addison
&Weisely,
New Delhi.
2. Abraham Silberschatz, Henry F. Korth, S. Sudarshan(2019),Database System Concepts(7th
Edition),
Tata McGraw Hill, New Delhi
3. Database Design and Relational Theory:Normal Forms and All That Jazz 2nd ed. Edition
(2019)
4. Vineet Mehan (2019) Implementing RDBMS using Oracle Kindle Edition
B.Com(CA) 2020 - 2021
20CCU301 CORPORATE ACCOUNTING Semester – III
6H – 6C
COURSE OBJECTIVES:
1. To understand the accounting process for Share capital and debenture and its application
2. To prepare final accounts for corporates
3. To understand the accounting standard and its application in inter-holding companies
4. To solve problems relating to Holding Company Accounts, Liquidation of Companies and various
other Accounts
5. To understand and apply accounting process for Banking industry.
COURSE OUTCOMES:
1. Comprehend and apply the accounting process related corporate accounting
2. Prepare final accounts for corporate entity.
3. Understand the accounting standard and apply the same for corporate entity and amalgamation.
4. Understand the difference of banking balance sheet and non-banking balance sheet
5. Enhance the problem-solving skills and analytical skills in the accounting context.
UNIT I : Accounting for Share Capital and Debentures: Share – Meaning – Types – Books of
Accounts - Issue - Forfeiture - Reissue of Forfeited Shares - Concept and Process of Book Building -
Issue of Rights and Bonus Shares - Buyback of Shares - Redemption of Preference Shares –
Debentures – Meaning - Issue - Redemption of Debentures.
UNIT II: Final Accounts: Preparation of Profit and Loss Account and Balance Sheet of Corporate
Entities –Calculation of Managerial Remuneration - Disposal of Company Profits- Valuation of
Goodwill and Valuation of Shares - Concepts and Calculations.
UNIT III: Amalgamation of Companies: Meaning – Forms of Amalgamation and its Motive -
Types of Amalgamation - Methods of Amalgamation - Calculation of Purchase Consideration –
Accounting Entries - Internal Reconstruction and its Accounting Treatment - Difference between
Internal and External Reconstruction.
UNIT IV: Accounts of Holding Companies / Parent Companies: Meaning – Definition – Accounts
– Consolidation – Preparation of Consolidated Balance Sheet – Minority Interest - of Holding and
Subsidiary Company - Preparation of Consolidated Balance Sheet with one Subsidiary Company -
Relevant Provisions of Accounting Standard: 21 (ICAI).
UNIT V: Accounts of Banking Companies: Difference Between Balance sheet of Banking and
Non-banking Companies - Prudential Norms - Asset Structure of a Commercial Bank - Non-
Performing Assets (NPA). Cash Flow Statement - Concept of Funds - Preparation of Cash Flow
Statement as per Indian Accounting Standard (Ind- AS): 7.
SUGGESTED READINGS:
1. Reddy & Moorthy (2013), “Corporate Accounting” MarghamPublications, Chennai
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta (2016) Advanced Accounts. Vol.-II. – 20th Edition S.
Chand & Co., New Delhi.
3. Dr S N Maheshwari, CA Sharad K Maheshwari & Dr Suneel K Maheshwari (2018) Corporate
Accounting.- 6th Edition Vikas Publishing , New Delhi.
4. Jain, S.P. and K.L. Narang. (2015) Corporate Accounting. 8th Edition Vol - I Kalyani Publishers,
New Delhi.
5. Jain, S.P. and K.L. Narang. (2014) Advanced Accountancy (Corporate Accounting). 8th Edition Vol -
I Kalyani Publishers, New Delhi.
6. CA & Dr. P C Tulsian & CA Bharat Tulsian (2016), Corporate Accounting 2nd Edition, S.Chand
7. https://swayam.gov.in/nd2_imb20_mg32/preview
B.Com(CA) 2020 - 2021
Semester – III
20CCU302 INCOME TAX LAW AND PRACTICE 6H – 4C
Instruction Hours / L: 4 T: 2 P:0 Marks: Internal: 40 External: 60 Total: 100
week:
COURSE OBJECTIVES:
1. To understand the Concept of assessment, assessee, Income heads and the Income Tax laws.
2. To learn the tools and techniques to compute the tax for the various income heads.
3. To select the best ways to compute the income tax based on the income heads for various assessee and to
gain a lifelong learning for applying the IT calculation for various income heads based on each case of
assessee.
4. To communicate orally and in written form the income tax concepts and computations.
5. To be familiar with the laws pertaining to the Income Tax and apply it lifelong.
COURSE OUTCOMES:
1. Comprehend on the concepts related to assessment, assesse, Income heads and the Income Tax laws.
2. Compute Income Tax Returns.
3. Formulate the Income Tax calculations by critically analyzing the assessee’s situationunder various
income heads and deductions and acquire a Lifelong practice for computation of Tax under various
income heads and deductions for any assessee
4. Communicate orally and in written the Income tax computation under various income heads and
deductions.
5. Familiar with the laws pertaining to the Income Tax and its apply it lifelong.
UNIT I
Basic Concepts - An Overview of Income Tax Act, 1961 - Introduction - Important Definitions-
Income - Agricultural Income - Assessee - Previous Year - Assessment Year - Residential Status -
Basis of Charge - Scope of Total Income - Tax Rates in accordance with the applicable Finance Act
for the relevant assessment year - Exempted Income u/s 10.
UNIT II
Computation of Income from Salary and House Property :Salary –Meaning –Allowances –
Perquisites - Profits in lieu of Salary - Deductions against Salary - Incomes exempt from Tax.House
Property - Chargeability - Owner of house property - Determination of Annual Value - Deduction
from Net Annual Value - Unrealized Rent –Exemptions - Computation of Income from House
Property.
UNIT III
Computation of Income – Profits and Gains from Business and Profession - Profits and Gains
from Business and Profession - Business and Profession – An Overview – Chargeability - Profits and
Losses of Speculation Business - Deductions Allowable - Expenses Disallowed - Deemed Profits u/s
41 - Maintenance of Accounts.Capital Gain: Chargeability - Capital Gains - Capital Assets &
Transfer - Types of Capital Gains - Mode of Computation of Capital Gains - Exemptions and
Deduction.
UNIT IV
Computation of income from Other Sources: Taxation of Dividend - Provisions relating to Gifts –
Deductions -Other Miscellaneous Provisions.Exemptions/Deduction -Set Off and/or Carry Forward
of Losses: Rebate and Relief - Income’s not included in Total Income- Tax holidays - Clubbing of
Income - Aggregation of Income.
UNIT V
Computation of Total Income and Tax Liability: Computation of Gross Total Income – Individual
Tax Rate – Deduction under Sec. 80 – Computation of Total Income and Tax Liability of an
Individual.
Note: Distribution of marks - 30% theory and 70% problems
SUGGESTED READINGS:
1. Dr. H.C Malhotra, Dr. S P Goyal(2020), Income Tax Law and Practice, 60th edition, Sathya Bawan
Publication, New Delhi.
2. Dr. Girish Ahuja, Dr. Ravi Gupta (2018), Direct Taxes Law and Practices, 10th Edition Wolters
Kluwer India Pvt Ltd, New Delhi.
3. CA AtinHarbhajanka (Agarwal) (2018), Income Tax Law and Practice, 2nd Edition Bharat Law House
Pvt Ltd, New Delhi.
4. Dr.Vinod.K.Singhania, Dr Kapil Singhania (2018), Direct Taxes Law and Practice, Taxmann
Publication Pvt Limited, New Delhi.
5. Monica Singhania Vinod K Singhania (2020), Students Guide To Income Tax including GST, 61st
edition, Taxmann Publication Pvt Limited, New Delhi.
6. Direct Tax Law and Practice (2018), The Institute of Company Secretaries of India, MP Printers.
7. https://www.coursera.org/learn/international-taxation
B.Com(CA) 2020 - 2021
Semester – III
20CCU303 COMPANY LAW 6 – 4C
H
COURSE OBJECTIVES:
1. To Understand the Concept of laws related to constitution of company, finance structure, management
team.
2. To comprehend on the laws pertaining to the need of audit, accounts, dividend and winding up of the
company.
3. To analyse few real time cases relevant to company laws
4. To communicate orally and in written form and analyse cases in a team and exhibit leadership skills.
5. To be familiar with the standards and laws pertaining to the corporate and utilize for lifelong practical
application.
COURSE OBJECTIVES:
6. To Understand the Concept of laws related to constitution of company, finance structure, management
team.
7. To comprehend on the laws pertaining to the need of audit, accounts, dividend and winding up of the
company.
8. To analyse few real time cases relevant to company laws
9. To communicate orally and in written form and analyse cases in a team and exhibit leadership skills.
10. To be familiar with the standards and laws pertaining to the corporate and utilize for lifelong practical
application.
COURSE OUTCOMES:
1. Understand the Concept of laws related to constitution of company, finance structure, management
team.
2. Comprehend on the laws pertaining to the need of audit, accounts, dividend and winding up of the
company.
3. Analyze few real time cases relevant to company laws
4. Communicate orally and in written form and analyse cases in a team and exhibit leadership skills.
5. Familiarize with the standards and laws pertaining to the corporate and utilize for lifelong practical
application.
UNIT I: Companies Act 2013 – Introduction – Meaning – Definition – Characteristics of a company

- Lifting of corporate veil - Types of companies including One Person Company - Small company -
Associate Company - Dormant company - Producer company - Association not for profit - Illegal
association - Formation of Company – Promotion - Meaning - Promoters - Functions - Duties of
Promoters - Incorporation – Capital Subscription - Certificate of Commencement -Promoters and their
Legal Position - Pre-incorporation Contract and Provisional contracts - Online registration of a
company.
UNIT II: Documents : Memorandum of Association - Meaning - Purpose – Contents - Memorandum

of Association and its alteration - Articles of Association – Meaning – Contents – Alteration of
Articles - Doctrines of Constructive Notice and Indoor Management - Prospectus, Shelf Prospectus
and Red Herring Prospectus - Misstatement in Prospectus – Issue - Allotment and Forfeiture of Shares
- Calls on Shares - Issue of Sweat Capital - Employee Stock Option - Issue of Bonus Shares - Transfer
and Transmission of Shares – Buyback - Share Certificate - D-Mat system.
UNIT III: Management of Company - Classification of Directors - Director Identity Number
(DIN); Appointment - Removal of Directors - Legal Positions - Powers and Duties - Key Managerial
Personnel - Managing Director – Manager - Secretary - Committees of Board of Directors – Audit
Committee - Nomination and Remuneration committee - Stakeholders relationship committee -
Corporate Social Responsibility Committee - Prohibition of Insider Trading.
UNIT IV: Company Meetings - Kinds – Statutory Meeting - Annual General Meeting - Board of
Directors Meeting - Extra Ordinary General Meeting - Duties of a Company Secretary to all the Company
Meetings - Drafting of Correspondence Relating to the Meetings - Requisites of a valid meeting - Notice,
Agenda, Chairman – Quorum – Proxy – Resolutions – Minutes - Postal Ballot - Meeting through Video
Conferencing - e-voting.
UNIT V: Accounts, Audit, Dividends and Winding Up: Books of Accounts: Financial Statements -
Auditors – Appointment, Resignation and Removal; Qualification and Disqualification; Rights,
Duties and Liabilities, Audit and Auditor’s Report, Cost Audit and Special Audit. Winding up:
Concept and modes of winding up, Liquidator, National Company Law Tribunal (NCLT), Appellate
Tribunal (NCLAT), Special Courts.
SUGGESTED READINGS:
1. Milind Kasodekar;ShilpaDixit;Amogh Diwan (2019), Companies Law Procedures with Compliances

and Checklists, 4th Edition, Bloomsbury Professional India, New Delhi.
2. Dr. G.K. Kapoor & Sanjay Dhamija (2017), Company Law and Practice - A Comprehensive Text
Book on Companies Act 2013, 22ndEdition, Taxmann Publication, New Delhi.
3. Dr. G.K. Kapoor(2018), Company Law and Practice - A Comprehensive Text Book on Companies
Act 2013, 23rd edition, Taxmann Publication, New Delhi.
4. M.C Bhandari (2018), Guide to Company Law Procedures, 24thEdition , LexisNexis, New Delhi
5. Sangeet Kedia (2018), Company Law, Pooja Law Publishing Company, New Delhi.
6. The Institute of Company Secretaries of India (2018), Company Law, M P Printer
B.Com(CA) 2020 - 2021
Semester – III
20CCU304 FUNDAMENTALS OF JAVA 2H – 2C
Instruction Hours / L: 2 T: 0 P:0 Marks: Internal: 40 External: 60 Total: 100
week:
COURSEOBJECTIVES:
Enable the students
To understand of fundamental programming constructs andconcepts
To comprehend on the object-oriented programming concepts of Class and Object
To gain knowledge on the packages and interface and itsapplications.
To obtain the application of Multi thread models inprogramming
To know about the applet class and itsapplication
COURSE OUTCOMES:
1. Obtain programming skills in the Java programminglanguage,
2. Gain knowledge of object-oriented paradigm in the Java programming language
3. Know about the usage of the Java programming language for various
programmingtechnologies
4. Understand to usage tools to design webpage using the java programming and realize the
usage of standard and third-party Java's API’s when writingapplications.
5. Exhibit the communication skills to convey the output of theprogramme.
UNIT- I:An overview of Java: Object Oriented Programming – Java Features – Java
Environment - Data Types, Variables and Arrays. Operators- Expressions - Control
Statements: Branching Statements – Iteration Statements - Jump Statements – Sample Java
Program.
UNIT-II: Classes: Objects – Methods – Constructors – This keyword – Finalize () Method –

Overloading Methods - Returning Objects – Recursion – Static – Final – Nested Inner
Classes – Command line Arguments - Inheritance.
UNIT-III:Packages and Interfaces: Packages – Access Protection – Importing Packages –

Interfaces : Exception Handling - Fundamentals – Exception Types – Try and Catch –
Multiple Catch – Nested Try – Throw – Throws Finally – Build in Exception.
UNIT-IV:MultithreadProgramming: Thread Model –Life Cycle of Thread – Creating

Thread - Multiple Threads – Thread Priorities – Synchronization – Inter Thread
Communication – Suspending, Resuming and Stopping Threads – I/O Applets, and Other
Topics.
UNIT- V:The Applet Class: Basics- Building Applet Code – Applet Life Cycle – Creating
an Executable Applet - Designing a Web Page – Running the Applet – Getting Input from the
user – Graphics Programming: The Graphic Class – Lines and Rectangles – Circle and
Ellipses – Using Control Loops in Applets – Drawing Bar Charts.
SUGGESTED READINGS:
1. Balagurusamy (2019), Programming with Java, 6th edition, McGraw Hill Education;
NewDelhi.
2. YashavantKanetkar (2017), Let us JAVA - 3rd Edition, BPB Publication, New Delhi.
3. Herbert Schildt (2017), Java - A Beginner’s Guide, 7th edition, McGraw Hill Education,
NewDelhi.
4. Barry A. Burd (2017), Beginning Programming with Java for Dummies, 5th edition, Wiley,
NewDelhi.
5. Joshua Bloch (2016), Effective Java 2nd Edition, Pearson education, NewDelhi.
6. K.Somasundaram (2014) Introduction to Java Programming Kindle 1ST Editionby , Jaico
Publishing House; 1 edition
B.Com(CA) 2020 - 2021
COMPUTERIZED ACCOUNTING SYSTEM Semester – III
20CCU305 A 2H – 2C
Instruction Hours / L: T: P:0 Marks: Internal: 40 External: 60 Total: 100
week: 2 0
COURSE OBJECTIVES:
1. To Understand fundamentals of Tally
2. To know Tally features and its importance in supporting accounting activity.
3. To communicate orally and in written form the Features of Tally in capturing accounting procedures.
4. To gain lifelong knowledge of Tally features and integration of accounting and computer for effective
decision making.
5. To be familiar with the incorporation of GST standards into accounting and computerized accounting
process.
COURSE OUTCOMES:
1. Understand the fundamentals of Tally
2. Comprehend on the knowledge of Tally, its features and its importance.
3. Communicate orally and in written form the Features of Tally in capturing accounting procedures.
4. Gain lifelong knowledge of Tally features and integration of accounting and computer for effective
decision making.
5. Familiarize on the incorporation of GST standards into accounting and computerizedaccounting
process.
UNIT I: User Interface and Company Management - Introduction to Tally ERP9, Gateway of Tally
and User Interface - Masters – Ledgers - Understanding Ledgers - Masters – Groups - Understanding
Groups - Masters – Billwise Debtors and Creditors Ledgers - Payment Voucher - Understanding
Default Vouchers. Day Book - Understanding Day Book Reports -Altering and Deleting Transactions
- Pre-Allocation of Bills - Receipt Voucher - Understanding Receipt Vouchers - Contra Vouchers -
Cheque Printing - CTS Cheque Printing System - Debit and Credit Notes - Debit Note Returns - Bank
Reconciliation -Understanding BRS Process.
UNIT II: Inventory Understanding Inventory - Integrating Accounts and Inventory - Manual Stock
Valuation without Inventory. Billing Features - Purchase Order Processing - Sales Order Processing -
Stock Transfers - Understanding Stock Transfers - Manufacturing Vouchers - Batch Wise Details -
Re-Order Level.
UNIT III :TDS, Payroll, Finalization Process - Multi Language – Export – Import -Backup and
Restore - Tax Deducted at Source (TDS) - Payroll Accounting - Finalization Process - Depreciation
Entries - Creating General Reserves - Provision for Taxation - Bad Debt Reserves - Partnership Firm -
Transferring Profits - Outstanding Expenses and Accrued Income - Changing Financial Year,
Voucher Types and Class, Point of Sales, Scenarios and Optional Vouchers.
UNIT IV: Goods and Services Tax (GST)- About Goods and Services Tax (GST) - Activating Tally
in GST - Setting Up GST (Company Level, Ledger Level or Inventory Level, GST Taxes & Invoices-
Understanding SGST, CGST&IGST.Purchase Voucher with GST:Updating GST Number for
Suppliers. Sales Voucher with GST:Updating GST Number for Suppliers .
UNIT V:Budgets and Reporting - Budgets and Controls - Budget Masters and Configurations - Cost
Centres and Cost Categories - Understanding Cost Centres - Understanding Profit - Customer and
Supplier Balance Checking-Customer and Supplier Bill Wise Checking- Overdue Payables and
Receivables - Outstanding Reports and Printing - Confirmation of Accounts - Negative Ledgers
Report. Purchase and Sales Reporting - Stock Analysis and Reports - Cash and Bank Reports – Search
- Filter and Sorting - Financial Reports - Data Security - Tally Audit- Tally Synchronization - Multi-
Currency - Printing Reports.
SUGGESTED READINGS:
1. Tally education, (2018), Official Guide to Financial Accounting Using Tally. ERP 9 with GST
(Release 6.4), 4th revised and updated edition, BPB Publications; New Delhi
2. Asok K. Nadhani (2018), Tally ERP Training Guide – 4thedition, BPB Publications; New Delhi
3. Sajee Kurian, (2017) Learning Tally ERP 9 with GST, 1st edition, Blessings Inc, Mumbai.
4. Ajay Maheshwari and Shubham Maheshwari(2017), Implementing GST in Tally.ERP 9, 1st edition,
Tally E-Learning.
5. Shraddha Singh, Navneet Mehra (2014), Tally ERP 9 (Power of Simplicity): Software for Business
and Accounts, V&S Publishers, New Delhi
B.Com(CA) 2020 - 2021
MANAGEMENT INFORMATION SYSTEM Semester – III
20CCU305 B 2 – 2C
H
week: 2 0
COURSE OBJECTIVES :
1. To know the use and function of information systems.
2. To enable the students to learn the management information system and their applications
inManagement.
3. To create awareness among students in telecommunicationrevolution
4. To Identify and evaluate hardware and software requirements for information systems.
5. Security risks associated with management information systems.
COURSE OUTCOMES
1. Ability to use the functions of information systems
2. Able to apply the techniques learnt in management information system
3. Imbibe Telecommunication revolution
4. Knowledge to identify and evaluate hardware and software requirements for information
systems.
5. Understand the risks of management information systems
UNIT-I:Introduction to Information Systems: Definition - Features - Steps in
Implementation of MIS- Need for Information - Information System for Decision making-
MIS as Competitive Advantages – MIS Structures.
UNIT-II:Strategic Information System :MIS - Strategic Information System - MIS Support

for Planning - Organizing - controlling - MIS for Specific Functions - Personnel - Finance -
Marketing Inventory Production Data Base Management System Models - Hierarchical -
Network - Relational -Modular.
UNIT-III:Computer Hardwareand Software : Description of Electronic Computers - CPU

Operations - Classification of Computers - Main - Mini - Workstations - Micro Computers -
Super Computers - Personal Computers. Computer Software: Types of Software - Data
Representation in Computers –Introduction to Client-Server.
UNIT-IV:Input Devices : Mouse - Touch Screens - MICR - OCR - Keyboard - Pen Based
Input - Digital Scanners - Voice Input Devices - Sensors. Output Devices - Impact Printers -
Non- Impact Printers - Video Display Terminals - Plotters - Voice Output Devices.
Secondary Storage Devices - Magnetic Disk, Floppy, Magnetic Tape, Optical Disk Storage –
DROM.
UNIT-V:Telecommunication Revolution : Introduction to Email- Internet - Intranet –
Teleconferencing- www Architecture - Introduction to E-Commerce - Models B_B, B_C, and
EDI, EDI Applications in Business - Electronic Payment Cash - Smart Cards - Credit Cards -
Fundamentals of ERP- Information Technology Act, 2000.
SUGGESTED READINGS:
1. Chopra, Abhishek, Chaudhary (2020), Mukund Implementing an Information Security
Management System, Apress Publications
2. James O Brien. (2017). Management Information System. New Delhi: Tata Mc Grew Hill.
3. Kenneth Laudon., & Jane Laudon. (2017). Management Information System- A
contemporary perspective. New Delhi: Pearson Prentice Hall ofIndia.
4. Kelly Rainer, Brad Prince, et al. (2017) Management Information Systems, Wiley
Publications
B.Com(CA) 2020 - 2021
FUNDAMENTALS OF JAVA (PRACTICAL) Semester – III
20CCU311 4 – 2C
H
week: 0 0
Course Objective
To enable the students to tackle complex programming problems,
2. To make good use of the object-oriented programming paradigm to simplify the design
and implementation process.
3. To make use of exception handling concepts in Java
Course Outcomes
1. To gain the practical knowledge on Java.
2. To design and implement the Java programs for Recursion, Array, String Operations
and Multithreading and develop practical skills by using JAVA Program
3. To efficiently make use of exceptions handling to meet the exception raised by Java
programs
List of Programs
1. Write a program to find the sum of series1+X+X^2+X^3+…….

2. Write a program to find prime ornot.
3. Write a program to find average of fivenumbers.
4. Define a class for employee with name and data of appointment create employeeobjects and
Sortthem as per their date ofappointment.
5. Write a program to find factorial of number usingrecursion.
6. Write a program to find simple interest getting values fromkeyboard.
7. Write a program to find maximum of Nnumbers.
8. Write a program to find maximum and sum of anarray.
9. Write a program to perform stringoperations.
10. Write a program to accept more strings and arrange them in alphabeticalorder.
11. Write a program to create a window and draw crosslines.
12. Write a program to create an applet and draw theshape.
13. Write a program to create a window with a background color and display themessage.
14. Write a program for multiplication tables by multithreading.
15. Write a program to create an exception for mark out of bounds. If mark is greaterthan 100
throw anexception.
Suggested Readings:
1. Balagurusamy (2019), Programming with Java, 6th edition, McGraw Hill Education;
NewDelhi.
2. YashavantKanetkar (2017), Let us JAVA - 3rd Edition, BPB Publication, New Delhi.
3. Herbert Schildt (2017), Java - A Beginner’s Guide, 7th edition, McGraw Hill Education,
NewDelhi.
4. Barry A. Burd (2017), Beginning Programming with Java for Dummies, 5th edition, Wiley,
NewDelhi.
5. Joshua Bloch (2016), Effective Java 2nd Edition, Pearson education, NewDelhi.
6. K.Somasundaram (2014) Introduction to Java Programming Kindle 1ST Editionby , Jaico
Publishing House; 1 edition
B.Com(CA) 2020 - 2021
COMPUTERIZED ACCOUNTING SYSTEM Semester – III
20CCU312 A (PRACTICAL) 4H – 2C
COURSE OBJECTIVES:
1. To understand the accounts heads, vouching, inventory valuations, TDS and Pay roll process available
in the accounting software
2. To classify the items under items heads
3. To Generate the financial Reports, TDS and pay roll reports and evaluate the output.
4. To communicate the outputs in written form identifying the objective and outcome of each exercise.
5. To apply the utilization of computerised system as a lifelong learning.
COURSE OUTCOMES:
1. Familiarize on the accounts heads, vouching, inventory valuations, TDS and Pay roll process available
in the accounting software
2. Classify the items under items heads
3. Generate the financial Reports, TDS and pay roll reports and evaluate the output.
4. Communicate the outputs in written form identifying the objective and outcome of each exercise.
5. To apply the utilization of computerised system as a lifelong learning.
List of Exercises
1. Create a Company and Ledgers in Tally.
2. Create a Accounting voucher with example in tally.
3. Create different types of GST Invoices in Tally.
4. Create Debit/Credit Notes, Memorandum &Post Dated Vouchers in Tally
5. Create Stock Group, Stock Items and Unit of Measurement in Tally.
6. Create an Inventory and Manufacturing Vouchers.
7. Prepare Balance Sheet, Profit/Loss Account, Stock Summary and Ratio Analysis in Tally
8. Create a payroll in tally with suitable example.
9. Do the following exercise with the example that given below
❖ Create a company in Tally by your name.
❖ Create 3 stock items named milk, roti and mobile. Opening balances of these 3 stock items would be
milk – 10 liters, roti – 20 pieces and mobile – 5 numbers.
❖ Now, create sales ledgers – one for 28% GST rate and one for 5% GST rate.
❖ Also, create purchase ledgers in the same way each of 28% GST and 5% GST.
❖ Create 1 sundry debtor outside your state and 1 sundry debtor inside your state.
❖ Similarly, create 1 sundry creditor outside your state and 1 sundry creditor inside your state.
❖ Now, create GST Taxation ledgers for CGST, SGST and IGST for input as well as output taxation of
GST. Totally, there will be 6 GST taxation ledgers.
❖ Now, create a purchase entry in which you will purchase 5 liters of milk at 5% GST rate for Rs50 per
liter, 5 pieces of roti for Rs10 per piece and 3 numbers of mobile for Rs25,000 per mobile.
❖ GST rate for roti and mobile is 28%. Purchase this from inside your state.
❖ Also, fill in the E-Way bill details.
❖ Now, create a sales entry. Sell all the milk at Rs.55 per liter with the same rate of GST as it was
purchased. Sell 20 pieces of roti at Rs.20 per piece and 1 mobile phone at Rs. 50,000 per mobile at the
same rates of GST as it was purchased.
❖ This sale will be outside the state. Also, fill in the E-Way bill details.
❖ Now, check the profit and loss account and see what is the total value of sales for 5% GST.
❖ Go to Stock Summary and see what is the gross profit on sales of milk under the FIFO and LIFO
methodology of stock valuations.
❖ Check the Ratio Analysis and see what is the current ratio and quick ratio.
SUGGESTED READINGS:
1. Tally education, (2018), Official Guide to Financial Accounting Using Tally. ERP 9 with GST
(Release 6.4), 4th revised and updated edition, BPB Publications; New Delhi
2. Asok K. Nadhani (2018), Tally ERP Training Guide – 4thedition, BPB Publications; New Delhi
3. Sajee Kurian, (2017) Learning Tally ERP 9 with GST, 1st edition, Blessings Inc, Mumbai.
4. Ajay Maheshwari and Shubham Maheshwari(2017), Implementing GST in Tally.ERP 9, 1st edition,
Tally E-Learning.
5. Shraddha Singh, Navneet Mehra (2014), Tally ERP 9 (Power of Simplicity): Software for Business
and Accounts, V&S Publishers, New Delhi
B.Com(CA) 2020 - 2021
MANAGEMENT INFORMATION SYSTEM Semester – III
20CCU312 B (PRACTICAL) 4H – 2C
Course Objective
1. To enable the students to understand the concepts of MIS
2. To enable the students to apply the MIS models
3. To know the input and output devices of computers
4. To know storage of data and its retrieval
5. To familiarize e-commerce and its importance to business
COURSE OUTCOMES:
1. Ability to use the concepts of MIS
2. Implement a model of MIS
3. Knowledge of peripherals, input and output
4. Knowledge about storing information
5. E-commerce capabilities
List of Practicals
1. What are the steps that you take in implementing an MIS? Explain why and how MIS can
help your company with a competitive advantage.
2. Explain the need for an information system in a business and how it can help your business to
grow.
3. Explain the role of MIS in controlling management functions specifically relating it to a
textile manufacturing factory.
4. Enumerate the Marketing Inventory Production Data Base Management System Model that
you feel is comfortable for a factory that produces odometer for automobiles and explain why
this model is selected.
5. How client-server model can be advantageous for a business which has departments like
production, marketing, finance, hr and research and development.
6. Enumerate the advantages and disadvantages that a banking business gets by using back up of
their data daily. Are they doing it regularly and if they are doing it what is the technique they
use.
7. How has e-commerce revolution impacted the current web scenario? What do you think
technically, to be observed for increasing trust among customers?
8. Explain how B2B and B2C differs with proper examples citing any company that is currently
B2B and B2C.
9. EDI and its applications to business, how can EDI be beneficial for information interchange.
10. Information Technology Act, 2000, what radical change can it bring to the current online
businesses.
SUGGESTED READINGS:
1. James O Brien. (2017). Management Information System. New Delhi: Tata Mc Grew Hill.
2. Chopra, Abhishek, Chaudhary (2020), Mukund Implementing an Information Security
Management System, Apress Publications
3. Kenneth Laudon., & Jane Laudon. (2017). Management Information System- A
contemporary perspective. New Delhi: Pearson Prentice Hall ofIndia.
4. Kelly Rainer, Brad Prince, et al. (2017) Management Information Systems, Wiley
Publications
B.Com(CA) 2020 - 2021
Semester – IV
20CCU401 COST ACCOUNTING 5H – 5C
week: 6 0
COURSE OBJECTIVES:
1. To understand the cost concepts, types of costing methods and book keeping for cost accounting
2. To learn the tools and techniques to calculate cost and solve the problems.
3. To select the best methods of costing and apply critically based on the situation
4. To communicate orally and in written form the cost accounting concepts, methods and book keeping
procedure for cost accounting.
5. To gain a lifelong learning for applying the cost concepts in analyzing the business problems.
COURSE OUTCOMES:
1. Understand the cost concepts, types of costing methods and book keeping for cost accounting
2. Apply tools and techniques to calculate cost and solve the problems.
3. Select the best methods of costing by critically analyzing and apply the same to appropriate situation
4. Communicate orally and in written the cost concepts
5. Gain the lifelong learning of cost concepts and apply in the business environment.
UNIT I: Introduction - Meaning, Objectives and Advantages of Cost Accounting - Difference

between Cost Accounting and Financial Accounting - Cost Concepts and Classifications - Elements of
Cost - Installation of a Costing System - Role of a Cost Accountant in an Organization - Preparation
of Cost sheet.
UNIT II: Elements of Cost: Material and Labor - Materials: Material/inventory control techniques
- Accounting and Control of Purchases - storage and issue of materials. Methods of Pricing of
materials issues - FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard Cost.
Treatment of Material Losses. Labour: Accounting and Control of labour cost. Methods of wage
payment and the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece wage.
UNIT III: Elements of Cost: Overheads – Classification – Allocation - Apportionment and

Absorption of Overheads – Under and Over-absorption - Capacity Levels and Costs - Treatments of
certain items in costing like Interest on Capital - Packing Expenses - Bad debts - Research and
Development Expenses - Activity Based Cost Allocation.
UNIT IV: Methods of Costing - Job costing - Contract costing - Process Costing (Process Losses,
Valuation of Work in Progress, Joint and By-Products), Service Costing (Only Transport).
UNIT V: Book Keeping in Cost Accounting - Integral and Non-Integral Systems - Reconciliation of
Cost and Financial Accounts - Meaning – Need – Reasons for Differences in Profit - Problems in
Preparations of Reconciliation Statement – Cost Audit.
SUGGESTED READINGS:
1. SP Jain and KL Narang, Simmi Agrawal, (2016), Cost Accounting Principles and Practice, 25th
edition, Kalyani Publishers, New Delhi.
2. M.N Arora, (2013) Cost Accounting – Principles and Practice, 12th Edition, Vikas Publishing, New
Delhi.
3. M N Arora & Priyanka Katyal (2017), Cost Accounting, Vikas Publishing, New Delhi.
4. MinaxiRachchh & GunvantraiRachchh (2015), Cost Accounting - Methods And Techniques, Vikas
5. CA Sachin Gupta (2020), Cost And Management Accounting ,Taxmann Publication Pvt Limited
6. Charles T. Horngren, Srikant M. Datar, Madhav V.Rajan (2014), Cost Accounting – A Managerial
Emphasis, 15thedition, Pearson Education , New Delhi.
7. https://swayam.gov.in/nd1_noc20_mg53/preview.
B.Com(CA) 2020 - 2021
Semester – IV
20CCU402 INDIRECT TAXATION 4H – 4C
COURSE OBJECTIVES:
1. To familiarize on various forms of returns
2. To acquaint with assessment of Individual Tax
3. To prepare income tax assessment of partnership firms
4. To compute assessment of companies
5. To follow procedure for recovery of taxes
COURSE OUTCOMES:
1. Filing of various returns
2. Compute of Individual Tax
3. Calculate income tax assessment of partnership firms
4. Compute income assessment of companies and co-operative societies
5. Recovery of excess taxes
UNIT I: Tax Administration: Various Authorities – Powers – Appointment – Jurisdiction –

Functions. Procedure for assessment – Income Tax Returns – Various types of returns –
Types of Assessment.
UNIT II: Individuals and HUF: Assessment of Individuals - Assessment of Hindu
Undivided Family.
UNIT III: Partnership Firms and Association of Persons: Assessment of Partnership

Firms and Association of Persons – Deductions allowable from Gross Total Income in
respect of certain payment and receipts (Sec 80).
UNIT IV: Companies and Co-operative Societies: Assessment of Companies –

Assessment of Co-operative Societies.
UNIT V: Collection and Recovery of Taxes: Deduction of Tax at source – Advance tax –
Direct payment of Tax – Payment of Tax – Modes of Recovery of Tax – Penalties and
Prosecutions.
Note: Distribution of marks for theory and problems shall be 60 % and 40 % respectively.
SUGGESTED READINGS:
1. Gaur and Narang, (2015) Income Tax Law and Practice. Kalyani Publishers.Ludhiana
2. Mehrothra, (2010) Income Tax Law and Practice. Snow White publications. New Delhi
3. Jayaprakash Reddy, (2010) Taxation. APH Publishing Corporation. New Delhi
4. DinkarePagarae, (2009) Direct Tax. Sultan Chand and Sons. New Delhi.
5. https://www.coursera.org/learn/taxation-business-entities-part-2
B.Com(CA) 2020 - 2021
Semester – IV
20CCU403 PRINCIPLES OF MANAGEMENT 4H – 3C
Course Objectives:
On successful completion of this course, the students should have understood
1. Basic management concepts and skills and the contemporary management thoughts.
2. Understand the planning and decision-making concepts and its applications.
3. To throw light on the managerial functions of organizing and staffing.
4. Importance of Motivation, communication and Leadership through Directing.
5. Knowledge about controlling process and Organisation culture.
Course Outcomes:
On successful completion of the course the students will be able to
✓ Understand the Management concepts and Functional areas of Management in Business
Arena.
✓ Evaluate the conceptual framework of planning and decision-making in day today life.
✓ Understand the managerial functions of organizing and staffing to achieve the target of the
organization.
✓ Analyse the theories of motivation, leadership and communication in a variety of
circumstances and management practices in organizations.
✓ Evaluate the control process, to apply theoretical knowledge in simulated and real-life
settings.
UNIT -I: Overview of Management: Definition –Nature and scope of Management-

Importance - skills of managers–Levelsof Management-Functional areas of management-
Evolution of Managementthought: Contribution of F.W. Taylor, Henri Fayol, Elton Mayo,
Peter F. Drucker’s thought.
UNIT –II: Planning: Definition -Nature and purpose – Planning process – Importance of
planning –types of plan-Decision making - Definition -steps and types.
UNIT -III: Organizing: Definition -Types of organization – line and staff authority-
Departmentation- Span of control- Centralization and decentralization- Delegation of
authority- Staffing- Selection and Recruitment- Orientation- Career development- Career
stages- Training- Performance appraisal.
UNIT – IV: Directing: Definition -Nature and purpose of Directing- Principles – Motivation
- Definition -Theories of Motivation (Maslow, McGregor, ERG Theory, Herzberg two factor
theory)–Leadership:Definition-Styles – Communication:Definition - Importance of
Communication –Methods of Communication – Types – Barriers.
UNIT –V:Controlling: Meaning and importance of controls – control process – Budgetary
and non-Budgetary Control Techniques – Requisites of an effective control system –
Organization culture-Elements and types of culture- Managing cultural diversity.
TEXT BOOK:
Principles of Management – P C Tripathi, P N Reddy, Mc Graw Hill Publishers, 6th edition,
2017.
SUGGESTED READINGS:
1. Fundamentals of Management, Stephen P. Robbins, Mary Coulter, David De Cenzo,
2. Pearson Education India, 9th edition, 2016.
3. Essentials of Management: An International, Innovation and Leadership Perspective, by
Harold Koontz & Heinz Weihrich, Mc Graw Hill Publishers, 10th Edition, 2015.
4. Principles and practice of Management – L.M. Prasad, Sultan Chand & Sons, 8th Edition,
2013.
B.Com(CA) 2020 - 2021
Semester – IV
20CCU404 J2EE 3H – 3C
Course Objectives
• To provide the necessary knowledge to design and develop database-driven application using
J2EE.
• To impart expertise in Web Application Development usingJ2EE.
Course Outcomes
1. Understand the In-depth concepts ofJEE
2. Understand the in-depth Life cycle of servlets andJSP.
3. Learn how to communicate with databases usingJava.
4. Handle Errors and Exceptions in WebApplications
5. Use NetBeans IDE for creating J2EE Applications
UNIT-I:J2EE Overview :Beginning of Java – Java Byte code – Advantages of Java –J2EE
and J2SE. J2EE Multi-Tier Architecture – Distributive Systems – The Tier – Multi Tier
Architecture – Client Tier Web Tier Enterprise Java Beans Tier Enterprise Information
Systems Tier Implementation.
UNIT-II :J2EE Database Concepts:Data – Database – Database Schema. JDBC Objects:
Driver Types – Packages – JDBC Process – Database Connection – Statement Objects –
Result Set – Meta Data.
UNIT-III :JavaServlets:Benefits – Anatomy – Reading Data from Client –Reading HTTP
Request Headers – Sending Data to client – Working with Cookies.
UNIT- IV: Enterprise in Java Beans:Deployment Descriptors – Session Java Bean –Entity
Java Bean Message Driven Bean.
UNIT-V: JSP:What is Java Server Pages? - Evolution of Dynamic Content Technologies –
JSP & Java 2 Enterprise ed.).; JSP Fundamentals: Writing your first JSP- Tag conversions-
Running JSP. Programming JSP Scripts: Scripting Languages – JSP tags- JSP directives –
Scripting elements – Flow of Control – comment.
SUGGESTED READINGS
1. Jim Keogh. (2014). The Complete Reference J2EE (1st ed.). New Delhi: Tata McGraw Hill.
(PAGENOS.:3-6123-3598–116124–151157–159350–369406–443380–395486-490)
2. Duane, K. Fields., & Mark, A. Kolb. (2012). Web Development with Java Server Pages (1st
ed.). Pune: ManningPublications.
(PAGE NOS. : 2 – 15 46 - 64 65 – 99 )
3. Joseph, J. Bambara et al. (2006). J2EE Unleashed (1st ed.). New Delhi:TechMedia.
4. Paul, J. Perrone., Venkata, S. R. Chaganti., Venkata S. R. Krishna., & Tom Schwenk. (2009).
J2EE Developer's Handbook. New Delhi: SamsPublications.
5. Rod Johnson. (2012). J2EE Development without EJB (1st ed.). New Delhi:Wiley
DreamTech.
6. Rod Johnson., & Rod Johnson, P.H. (2012). Expert One-On-One J2ee Design and
Development. New Delhi: John Wiley &Sons.
WEB SITES
1. java.sun.com/javaee/
2. java.sun.com/j2ee/1.4/docs/tutorial/doc/
3. www.j2eebrain.com/
B.Com(CA) 2020 - 2021
Semester – IV
20CCU405 A MARKETING MANAGEMENT 4H – 3C
Course Objectives:
• To understand the concepts of marketing management
• To learn about marketing process for different types of products and services
• To understand the tools used by marketing managers in decision situations
• To understand the marketing environment
Course Outcome:
• Students will demonstrate strong conceptual knowledge in the functional area of marketing
management.
• Students will demonstrate effective understanding of relevant functional areas of marketing
management and its application.
• Students will demonstrate analytical skills in identification and resolution of problems pertaining to
marketing management.
• Apply contemporary marketing theories to the demands of business and management practice.
• Conduct the process of inquiry, and respond to feedback, accounting for ethical, social and cultural
issues.
UNIT-I: Introduction: Marketing Concepts and Tasks, Defining and delivering customer value and
satisfaction - Value chain - Delivery network, Marketing environment, Adapting marketing to new liberalized
economy - Digitalization, Customization, Changing marketing practices, e-business - setting up websites;
Marketing Information System, Strategic marketing planning and organization.
UNIT-II: Consumer Behavior: Nature and Importance, Consumer Buying Decision Process; Factors
influencing Consumer Buying Behavior. Market segmentation: Concept, Importance and Bases; Target
market selection; Positioning concept, Importance and Bases; Product line decisions, Branding and Packaging-
Product differentiation vs. Market Segmentation.
UNIT-III:Product: Concept and importance, Product classifications; Concept of product mix; Branding,
Packaging and Labeling; Product-Support Services; Product life cycle strategies; New Product Development
Process; Consumer adoption process.
UNIT-IV: Pricing: Significance. Factors affecting price of a product. Pricing policies and strategies.
Distribution Channels and Physical Distribution: Marketing channel system - Functions and flows;
Channel design, Channel management - Selection, Training, Motivation and evaluation of channel members;
Channel dynamics - Market logistics decisions. E-tailing, Physical Distribution.
UNIT-V: Promotion: Nature and importance of promotion; Customer Relationship marketing - Customer
database, Communication process; Types of promotion: advertising, personal selling, public relations & sales
promotion, and their distinctive characteristics; Promotion mix and factors affecting promotion mix decisions;
Recent developments in marketing: Social Marketing, online marketing, direct marketing, services
marketing, green marketing, rural marketing; Consumerism.
SUGGESTED READINGS:
Text Book:
1. Philip Kotler. (2003).Marketing Management. New Delhi: Prentice Hall of India Pvt. Ltd
Reference Books:
1. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Principles of Marketing[13th edition].
New Delhi, Pearson Education.
2. CB Gupta and Dr. Rajan Nair (2014).Marketing Management. New Delhi, Sultan Chand & Sons.
3. William D. Perreault, and McCarthy, E. Jerome (2005), Basic Marketing. New Delhi, .Pearson Education
4. Neeru Kapoor (2005). Principles of Marketing. New Delhi: Prentice Hall of India Pvt. Ltd
5. Rajendra Maheshwari (2010) Principles of Marketing [2nd Edition]. New Delhi, International Book House.
B.Com(CA) 2020 - 2021
Semester – IV
20CCU405 B INTERNATIONAL BUSINESS 4H – 3C
COURSE OBJECTIVES:

1. To understand the concept of growth of International Trade
2. To know modes of foreign investment
3. To understand the instruments dealt on foreign exchange
4. To know the various risks associated with international trade
5. To understand the concepts of balance of payment and trade
COURSE OUTCOMES:
1. Understand the concept of growth of International Trade
2. Know modes of foreign investment
3. Understand the instruments dealt on foreign exchange
4. Know the various risks associated with international trade
5. Understand the concepts of balance of payment and trade
UNIT I: Growth of International Trade – Globalisation and its consequences. Multinational

Companies –merits and demerits. International Financial System. International monetary system- the
Gold Standard, the Bretton Woods system of exchange rates, current exchange rate regimes.
International Monetary Fund, its resources and lending facilities.
UNIT II: Foreign Direct Investment – Meaning and Definition. Strategies for Foreign Direct
Investment – Modes of Investment – Joint ventures - Mergers and acquisitions. Benefits and costs of
Foreign Direct Investment from host country and home country perspective.
UNIT III: Foreign Exchange – Meaning - Foreign Exchange dealings and transactions – Spot market
and Forward Market. Factors influencing Foreign Exchange Rates. Foreign Exchange Market –
Features and Trading Characteristics, Market Participants. Participants of Foreign Exchange Markets.
Types of Transaction and Financial instruments of Foreign Exchange market.
UNIT IV: Foreign Exchange Risk and Transaction risk. Types of Foreign Exchange exposure and
risk: Transaction exposure – Operating exposure - Translation exposure - Management of
Transaction Risk – hedging - Currency diversification - Risk Sharing – Invoicing - Netting and
offsetting. Management of Operating Risk. Management of Translation exposure
UNIT V: Balance of Payment and Balance of Trade: Meaning - Differences between Balance of
Payment and Balance of Trade. The Current Account - the Capital Account - Deficit and Surplus -
Significance of Balance of Payment statement.
SUGGESTED READINGS
1. Kevin S (2016), Fundamentals of International Financial Management, PHI Learning Private Ltd.,
Delhi.
2. Aswathappa K (2010), International Business, Tata McGraw-Hill Education, New Delhi.
3. Justin Paul(2010), International Business, Prentice Hall India Learning Private Limited, New Delhi.
4. K. Aswathappa (2017), International Business, 6th edition, McGraw Hill, New Delhi.
5. Francis Cherunilam, (2013), International Trade and Export Management. Himalaya Publications,
Mumbai.
6. Charles W. L. Hill, G. Tomas M. Hult, Rohit Mehtani(2018), International Business: Competing in
the Global Marketplace, McGraw Hill, New Delhi.
7. Gupta C.B.(2014), International Business, S.Chand, New Delhi.
8. Varma Sumati (2020), Fundamentals of International Business, 4th edition, Pearson Education, New
Delhi.
B.Com(CA) 2020 - 2021
Semester – IV
20CCU411 J2EE (PRACTICAL) 4H – 2C
Course Objectives
• To provide the necessary knowledge develop applications using J2EE.
• To impart expertise in Web Application Development usingJ2EE.
• To understand and use the concepts of NET BEANS
• To Handle Errors and Exceptions in WebApplications
• To be able to write JSP pages
• To be able to develop Applets
Course Outcomes
1. Prepare applications using the concepts ofJ2EE
2. Ta attain knowledge in developing web-based applications using J2EE
3. Use NetBeans IDE for creating J2EE Applications
4. Ability to Handle Errors and Exceptions in WebApplications
5. Use JSP pages for web development
6. Creating Applets and inserting into JSP page
LIST OF PRACTICALS
1. Create a sign in form inservlets.
2. Write a servlet Program to lock aserver.
3. Write a servlet program that returns list of information in tableformat.
4. Design a counter that counts number of times user has visited the site in current browsing session.
5. Write a program to retrieve cookiesinformation
6. Build a JAVA Bean for opening an applet from JARfile.
7. Write a program to add controls inBEAN.
8. Design a counter in JAVA BEAN.
9. Write a program to stream contents of a file usingJSP.
10. Write a program to insert a menu applet into JSPpage.
SUGGESTED READINGS
1. Jim Keogh. (2014). The Complete Reference J2EE (1st ed.). New Delhi: Tata McGraw Hill.
(PAGENOS.:3-6123-3598–116124–151157–159350–369406–443380–395486-490)
2. Duane, K. Fields., & Mark, A. Kolb. (2012). Web Development with Java Server Pages (1st ed.).
Pune: ManningPublications.(PAGE NOS. : 2 – 15 46 - 64 65 – 99 )
3. Joseph, J. Bambara et al. (2006). J2EE Unleashed (1st ed.). New Delhi:TechMedia.
4. Paul, J. Perrone., Venkata, S. R. Chaganti., Venkata S. R. Krishna., & Tom Schwenk. (2009). J2EE
Developer's Handbook. New Delhi: SamsPublications.
5. Rod Johnson. (2012). J2EE Development without EJB (1st ed.). New Delhi:Wiley DreamTech.
6. Rod Johnson., & Rod Johnson, P.H. (2012). Expert One-On-One J2ee Design and Development. New
Delhi: John Wiley &Sons.
WEB SITES
1. java.sun.com/javaee/
2. java.sun.com/j2ee/1.4/docs/tutorial/doc/
3. www.j2eebrain.com/
B.Com(CA) 2020 - 2021
Semester – IV
20CCU412 A MARKETING MANAGEMENT (PRACTICAL) 2H – 1C
Course Outcome
• Conduct an environmental scan to evaluate the impact of world issues on an organization's
international business opportunities.
• Conduct, evaluate and present market research to support an organization's international business
decision-making.
• Manage the preparation of documents and the application of procedures to support the movement of
products and services in the organization's global supply chain.
• Develop and present an international business plan.
• Select and apply current technologies to support an organization's integrative trade initiatives.
List of Practical
1. Prepare and Present the Development of Market Segmentation for any FMGC products
2. Give a Presentation of the Selection of distribution channel for Baby Product
3. Present in which media of Advertisement will you select for Cosmetic products
4. How to develop online marketing for apparels? Present and Defend
5. Give a Brief Account on Social Marketing
6. Give a Presentation on the following: iGreen Marketingii. Rural Marketingiii.Service Marketing
7. Design a presentation on Consumer Exploitation - Food Products
8. Discuss in Group – “The Consumer Movements in India”
Note: Record note to be submitted and Viva-voce will be conducted.
Suggested Readings:
Text Book:
1. Philip Kotler. (2003).Marketing Management. New Delhi: Prentice Hall of India Pvt. Ltd
Reference Books :
1.Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Principles of
Marketing[13th edition]. New Delhi, Pearson Education.
2. CB Gupta and Dr. Rajan Nair (2014).Marketing Management. New Delhi, Sultan Chand & Sons.
3. William D. Perreault, and McCarthy, E. Jerome (2005), Basic Marketing. New Delhi, .Pearson
Education.
4. Neeru Kapoor (2005). Principles of Marketing. New Delhi: Prentice Hall of India Pvt. Ltd
5. Rajendra Maheshwari (2010) Principles of Marketing [2nd Edition]. New Delhi, International
Book House.
B.Com(CA) 2020 - 2021
Semester – IV
20CCU412 A INTERNATIONAL BUSINESS (PRACTICAL) 2 – 1C
Instruction Hours / week: L:0 T: 0 P:2 Marks: Internal: 40 External: 60 Total: 100
Course Objectives:
• To analyze the various types of documents required for International Trade
• To learn the functions export documents
• To learn the different types of documents of origin that evidence the origin of products.
• To analyze the various commercial and administrative documents.
• To examine other documents that may be required in International business transactions.
Course Outcome
• Conduct an environmental scan to evaluate the impact of world issues on an organization's
international business opportunities.
• Conduct, evaluate and present market research to support an organization's international business
decision-making.
• Manage the preparation of documents and the application of procedures to support the movement of
products and services in the organization's global supply chain.
• Develop and present an international business plan.
• Select and apply current technologies to support an organization's integrative trade initiatives.
List of Practical
1. Prepare the following documents:
a. Documents of origin
b. Certificate of origin
2. Prcedure to fill up thethe following documents:
a. Commercial documents
b. Proforma Invoice
c. Invoice
d. Packing List/Packing specialization
3. Steps to prepare Transport documents:
a. Shipping Bill
b. ARE 1
c. Master’s Receipt
d. Bill of Lading
e. Airway Bill
4. Illustrate Administrative documents.
5. Group interaction and discussion on the other documents required for import and export.
6. Prepare the procedure for
- Documents needed for export to Brazil.
7. Prepare the Documentation for export of fish to Angola
Suggested Readings:
Text Book
1. SubbaRao,( 2008) International Business. New Delhi, Himalaya Publishing House.
Reference Books:
1. Johnson, Derbe, Colin Turner(2015). International Business - Themes & Issues in the Modern Global
Economy. [2nd Edition] London: Roultedge.
2. Peng and Srivastav (2011). Global Business. New Delhi,Cengage Learning.
3. Charles W.L. Hill and Arun Kumar Jain. (2008). International Business. New Delhi, McGraw Hill.
4. Cherunilam, Francis. International Business: Text and Cases [ 5th Edition]. New Delhi, PHI
5. Michael R. Czinkota. et al. International Business [9th Edition]. Fortforth, The Dryden Press
6. Bennett, Roger (2003). International Business. New Delhi, Pearson Education
7. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business [15th Edition].
New Delhi, Pearson Education,
8. SumatiVarma, International Business [2nd Edition] New Delhi, Pearson Education
B.Com(CA) 2020 - 2021
Semester – IV
20CCU413 DATA ANALYTICS IN BUSINESS 4H – 2C
COURSE OBJECTIVES:
1. To Understand the features of Spreadsheet applications and functions.
2. To comprehend and apply computer tools and inbuilt functions on raw data.
3. To communicate orally and in written form the features of spreadsheet applications and functions.
4. To utilize the expertise of the Excel features and functions as a lifelong practice.
COURSE OUTCOMES:
1. Understand the features of Spreadsheet applications and functions.

2. Comprehend and apply computer tools and inbuilt functions on raw data.
3. Communicate orally and in written form the features of spreadsheet applications and functions.
4. Utilize the expertise of the Excel features and functions as a lifelong practice.
UNIT- I : GETTING STARTED WITH EXCEL: Opening Excel, Creating and Opening Workbook-
Saving and Sharing Workbook , Cell Basics - Understanding Cells, Cell Contents, Find and Replace,
Formatting Cells - Font Formatting, Text Alignment, Cell Borders and fill colors, Cell styles, Formatting text
and numbers, Modifying Columns, Rows and Cells - Inserting, Deleting, Moving, and Hiding rows and
columns -Wrapping text and merging Cells - Printing Workbooks - Choosing a print area, Fitting and scaling
content - Finalising and Protecting Workbooks.
UNIT-II :FORMULAS AND FUNCTIONS: Formulas and Functions - Simple Formulas, Complex
Formulas, Functions (Statistical, financial, Text, Data and Time).
UNIT-III :DATA ANALYSIS: Auto filter and Advanced filter, Creating and using outlines, Conditional
formatting, Sparklines Collating data from several worksheets -Working with Data - Freezing Panes and view
options, Sorting Data, Filtering Data - Working with charts - Understanding Charts, Chart Layout and style,
Other chart options
UNIT-IV :ADVANCED FUNCTIONS: AutoSum, IF Function, VLookup Function and Hlook up, What if
Analysis – solver, Name Ranges, Charts and filter data using Slicers, Excel dashboards – planning a
dashboard, adding tables and charts in dashboard, adding dynamic content in dash board.
UNIT- V: PIVOT TABLE AND VBA
Pivot Table - Advance value field setting, Array functions and formulas, Array with lookup function - VBA –
Recording a VBA, variables in VBA, if and select statements, message box and input box functions, Looping
in VBA, Mail functions in VBA, Merge worksheets using VBA, Split worksheets using VBA functions.
SUGGESTED READINGS:
1. Michael Alexander (2018), Excel Macros For Dummies, 2nd edition, Wiley India, New Delhi.
2. Adam Ramirez (2018), Excel Formulas and Functions: Step-By-Step Guide with Examples, Createspace
Independent Publishing Platform, New Delhi.
3. Wayne L. Winston (2017), Microsoft Excel 2016 - Data Analysis and Business Modeling, PHI Learning
Private Limited , New Delhi.
4. Michael Alexander (Author), Dick Kusleika (2016), Excel 2016 Power Programming with VBA, Wiley India,
New Delhi.
5. John Walkenbach (2015), Microsoft Excel 2016 Bible: The Comprehensive Tutorial Resource, Wiley India,
New Delhi.
6. John Walkenbach (2015), Excel VBA Programming, 4th edition, Wiley India, New Delhi.
7. Greg Harvey (2015) , Excel 2016 for Dummies, Wiley India, New Delhi.
8. Ritu Arora (2017), Advance excel 2016 training guide, BPB Publications, New Delhi.
B.Com(CA) 2020 - 2021
Semester – V
20CCU501 A MANAGEMENT ACCOUNTING 8H – 6C
COURSE OBJECTIVES:
1. To understand the concepts of management accounting
2. To compute financial statement analysis
3. To calculate standard costing and variance analysis
4. To compute problems on marginal costing
5. To calculate various types of budgeting
COURSE OUTCOMES:
1. Understand the concepts of management accounting
2. Compute financial statement analysis
3. Calculate standard costing and variance analysis
4. Compute problems on marginal costing
5. Calculate various types of budgeting
UNIT I: Management Accounting – Introduction – Meaning – Objectives - Nature and Scope of

Management Accounting - Difference between Cost Accounting and Management Accounting - Cost control
and Cost Reduction - Cost management.
UNIT II: Financial Statement Analysis - Horizontal and Vertical Analysis, Ratio Analysis: Meaning –
Advantages – Limitations - Classifications of ratios, Fund Flow Statement: Meaning – Uses –
Limitations - Sources and uses of funds,Cash Flow Statement: Meaning – Uses – Limitations -
Sources and uses of cash - AS3 Standard format.
UNIT III: Standard Costing - Standard Costing: Standard Costing and Variance Analysis: Meaning of
Standard Cost and Standard Costing – Advantages - Limitations and Applications. Variance Analysis –
Material – Labour - Overheads and Sales Variances. Disposition of Variances - Control Ratios.
UNIT IV : Marginal Costing and Decision Making - Absorption versus Variable Costing: Distinctive
features and income determination. Cost-Volume Profit Analysis, Profit / Volume ratio. Break-even analysis-
algebraic and graphic methods. Angle of incidence, margin of safety, Key factor, determination of cost
indifference point.
UNIT V: Budgetary Control and Contemporary Issues - Budgeting and Budgetary Control: Concept of
budget - Budgeting and Budgetary Control – Objectives - Merits and Limitations. Budget Administration -
Functional budgets - Fixed and Flexible Budgets - Zero Base Budgeting - Programme and Performance
Budgeting.

SUGGESTED READINGS:
1. M.Y. Khan, P.K. Jain (2017), Management Accounting, 7th Edition, McGraw Hill Education, New Delhi.
2. Dr S N Maheshwari, CA Sharad K Maheshwari & Dr Suneel K Maheshwari(2018), A Textbook of
Accounting for Management, 4th Edition S Chand Publishing, New Delhi.
3. AlnoorBhimani, Charles T. Horngren, Srikant M. Datar, Madhav Rajan (2015)Management and Cost
Accounting,6th edition, Pearson Education, New Delhi.
4. Narasimhan (2017), Management Accounting, Cengage Learning Publishing, New Delhi.
5. The Institute of Company Secretaries of India (2018), Corporate and Management Accounting, M P Printers
B.Com(CA) 2020 - 2021
Semester – V
20CCU501 B INVESTMENT MANAGEMENT 8H – 6C
COURSE OBJECTIVES:
1. To learn various forms of investment avenues
2. To compute risk and return and valuation of securities
3. To understand the fundamental and technical analysis
4. To evaluate their portfolios
5. To aware on investor protection measures of SEBI
COURSE OUTCOMES:
1. Ascertain various forms of investment avenues
2. Compute risk and return and valuation of securities
3. Understand the fundamental and technical analysis
4. Evaluate their portfolios
5. Gain knowledge investor protection measures of SEBI
UNIT I: Investment and Investment Avenues - Nature - Meaning and Scope of Investment - Importance of
Investment - Factors Influencing Investment - Investment Media - Features of an Investment Programme -
Investment Process - Alternative Forms of Investment- Mutual Funds.
UNIT II: Risk and Return and Valuation of Securities - Concept of total risk, factors contributing to total
risk : default risk, interest rate risk, market risk, management risk, purchasing power risk, systematic and
unsystematic risk,. Risk & risk aversion. Capital allocation between risky & risk free assets-Utility analysis.
Bond Valuation, Preference Share Valuation and Share Valuation: Dividend discount models- no growth,
constant growth (Problems)
UNIT III: Fundamental Analysis, Technical Analysis and Market Efficiency - EIC framework; Economic
analysis: Leading lagging & coincident macro-economic indicators, Expected direction of movement of stock
prices with macroeconomic variables in the Indian context; Industry analysis: stages of life cycle, Porter’s five
forces model, SWOT analysis, financial analysis of an industry; Company analysis. Technical Analysis: meaning,
assumptions, difference between technical and fundamental analysis; Price indicators- Dow theory, Trends:
resistance, support, consolidation, momentum- Charts: line chart, bar chart, candle chart, point & figure chart.
Patterns: head & shoulders, triangle, rectangle, flag, cup & saucer, Indicators: moving averages. Efficient Market
Hypothesis; Concept of efficiency: Random walk, Three forms of EMH
UNIT IV: Portfolio Management and portfolio Theory - Portfolio Management – Portfolio creating process -
Portfolio Analysis: portfolio risk and return, Markowitz portfolio model: risk and return for 2 and 3 asset portfolios,
concept of efficient frontier and optimum portfolio. Portfolio Theory : Capital asset pricing model – Arbitrage
pricing theory – assumptions, significances and limitations of each theory Performance Evaluation using
Sharpe’s Treynor’s and Jensen’s measures. Meaning – needs – Sharpe’s performance measures – Treynor’s
Performance Index – Jensen’s Performance Index – their significance and limitations – Portfolio revision
(Problems)
UNIT V: Investor Protection : Role of SEBI and Stock Exchanges in Investor Protection - Investor Grievances
and their Redressal System, Insider Trading, Investors’ Awareness and Activism.
SUGGESTED READINGS:
1. Prasanna Chandra, (2017), Investment Analysis and PortfolioManagement,5th Edition, McGraw Hill
2. S. Kevin (2015), Security Analysis and Portfolio Management, 2nd Edition, PHI, New Delhi.
3. Dhanesh Kumar Khatri (2010), Investment Management and Security Analysis – Text and Cases, 2nd Edition,
Laxmi Publications, New Delhi.
4. M. Ranganatham, R. Madhumathi (2011), Security Analysis and Portfolio Management, 2 nd Edition, Pearson
Education.
5. ZviBodie, Alex Kane, Alan Marcus, Pitabas Mohanty, (2017), Investments, 10th Edition, McGraw-Hill.
6. https://www.coursera.org/specializations/investment-management
B.Com(CA) 2020 - 2021
Semester – V
20CCU502 A HTML 4H – 4C
Course Objectives:
1. Become familiar with the basics of Internet
2. Learn the language of the web: HTML
3. To familiarize CSS and create responsive pages
4. Gain knowledge about using JavaScript and its branching statements
5. Gain the skills for entry into web design and development careers
Course Outcomes:
1. Understood the working principles of Internet
2. Able to use HTML tags for creating webpages
3. Able to use CSS and create responsive pages
4. Using JavaScript with HTML for client side programming
5. Able to individually develop website
UNIT-I:Clients, Servers, and Communication. The Internet-Basic Internet Protocols -The World
Wide Web-HTTP request message-response message-Web Clients Web Servers-Domain name
system.
UNIT-II:Introduction to HTML5- Features of HTML5 - HTML5 Doctype - New Structure Tags-

Section- Nav - Article- Aside-Header- Footer – Table Tag-Select Tag-New Media Tags- Audio Tag-
Video Tag -Canvas and Svg Tag
UNIT-III:Introduction to HTML5 Forms- New Attributes - Placeholder Attribute- Require Attribute

-Pattern Attribute- Autofocus Attribute- email, tel, url types - number type- date type-range type
UNIT-IV:Introduction to Cascading Style Sheet –Types of Style Sheets-Class and ID selector`-Inline

Menu-DIV and CSS layout.
UNIT-V:What is JavaScript-Understanding Events-JavaScript Example-Comment-Variable-Global

Variable-Data Types-operators-If Statement-Switch-Loop: for and while
1. DT Editorial (2018),Web Technologies, Black Book, Dreamtech Press Publications
2. Thomas A. Powell(2017) Web Design: The Complete Reference Paperback , McGraw Hill
Education; 5 edition
3. C.Xavier(2017),World Wide Web Design with HTML, McGraw Hill Education; 1st edition
4. Hirdesh Bhardwaj (2016) Web Designing,Pothi.com,1 edition
5. Jon Duckett 2014)HTML and CSS: Design and Build Websites, John Wiley & Sons
B.Com(CA) 2020 – 2021
Semester – V
20CCU502 B HUMAN RESOURCE MANAGEMENT 4 – 4C
H
COURSE OBJECTIVES:
1. To acquire knowledge in human resource management, HR audit, and HR analytics.
2. To gain knowledge of HR planning, Selection, Recruitment, job analysis and its interrelations.
3. To understand the concepts and practical implications of performance management, Training methods and
career planning.
4. To know about compensation and reward management and its practice in industry.
5. To be familiar with Employee relations and its application for the development of Human resources.
COURSEOUTCOMES:
1. Assess the job analysis for a profile and understand its linkage with HR planning
2. Evaluate the training needs and draft a training programme.
3. Understand the compensation and reward system applicable to the industry based and understand its linkage
with performance management
4. Understand and apply the appropriate employee relations measures.
5. Understand the HR functions and latest developments in the field of HR and effectively communicate ideas,
explain procedures and interpret results and solutions in written and oral forms to different audiences.
UNIT I: HRM and Latest Trends in HR - Introduction: Human resource management - introduction to
Human Resource Management– Functions and importance of HRM – Globalization and challenges to HR
manager –Diversity management – Strategic Human resource management – HR audit accounting - HR
analytics.
UNIT II: HRP, Selection, Recruitment and Job Analysis - Human Resource Planning and Staffing -
Human resource planning and forecasting – Job Analysis –Recruitment – Employee testing and selection –
Interviewing for selection – Employee Socialization – Employee termination and Exit interviews. Job analysis
and Design – Process of Job Analysis - Job description, Job specification, Job rotation, Job enrichment- Job
enlargement – Job enhancement - Recruitment and selection: Sources of recruitment, Recruitment process –
Process of selection - Induction and Placement.
UNIT III: Training, Performance Management and Career Development - Training Need assessment -
Designing Training Programs – Methods and Techniques of Training and Development – training evaluation –
Management development programs - Talent Management – techniques of performance appraisal –
Orientation – Socialization – Process of socialization – Strategies. Training – Training process - Performance
appraisal- Process – Traditional and Modern Methods - 360o - 720o feedback – Ethics of performance
appraisal - challenges to performance appraisal – career and development planning- mentoring – coaching –
succession planning
UNIT IV: Compensation and Managing Quality - Establishing Pay plans: Basics of compensation -
factors determining pay rate - Current trends in compensation - Job evaluation - pricing managerial and
professional jobs - Computerized job evaluation.
Pay for performance and Financial incentives: Money and motivation - incentives for operations employees
and executives - Organization wide incentive plans - Practices in Indian organizations. Benefits and services:
Statutory benefits - non-statutory (voluntary) benefits - Insurance benefits - retirement benefits and other
welfare measures to build employee commitment.
UNIT V: Labour Relations and Employee Security - Industrial relation and collective bargaining: Trade
unions - Collective bargaining - future of trade unionism. Discipline administration - grievances handling -
managing dismissals and separation.
Labour Welfare: Importance & Implications of labour legislations - Employee health - Auditing HR
functions, Future of HRM function.
SUGGESTED READINGS:
1. Dessler, G. and Bijju Varkkey (2017). Human Resource Management,15th edition, Pearson Education, New
Delhi.
2. Aswathappa, K. (2017). Human Resource Management, 68h edition, McGraw Hill Education, New Delhi.
3. David A. Decenzo , Stephen P. Robbins, Susan L. Verhulst (2015), Human Resource Management,11th
edition, Wiley, New Delhi.
4. George W Bohlander and Scott., Snell., (2016). Principles of Human Resource Management , 16th edition,
Cengage India, New Delhi.
5. Scott Snell, George Bohlander , Veena Vohra (2013), Human Resources Management: A South Asian
Perspective, 1st edition, Cengage India, New Delhi.
6. https://swayam.gov.in/nd1_noc20_mg15/preview.
B.Com(CA) 2020 - 2021
Semester – V
20CCU503 A RESEARCH METHODOLOGY 6H – 5C
COURSE OBJECTIVES:
1. To understand the concept of research, Research Process, research design, sampling techniques, hypothesis
writing and report writing.
2. To analyse the research problem and design the blue print to capture data and analyse the same using
appropriate statistical techniques and apply the learning lifelong.
3. To critically formulate the research design and sampling design suitable for the problem.
4. To communicate orally and written form the research problem, research design, sampling techniques.
5. To design a report to communicate the findings and suggestion to make business decision.
COURSE OUTCOMES:
1. Comprehend the meaning of research, theory of induction, deduction, research process, research design,
sampling techniques, hypothesis writing and report writing
2. Analyse the research problem and design the blue print to capture data and analyse the same using appropriate
statistical techniques and apply the learning lifelong.
3. Critically formulate the research design and sampling design suitable for the problem.
4. Communicate orally and written for the research problem, research design, sampling techniques.
5. Design a report to communicate the findings and suggestion to make business decision
UNIT I : Research: Meaning – Objectives – Types of Research – Significance of Research – Research Process –
Criteria of Good Research – Identification of Research Problem – Research Design.
UNIT II: Sampling: Meaning – Steps in Sample Design – Characteristics of a Good Sample Design –
Determination of Sample Size – Sampling Techniques – Probability and Non-Probability Sampling –
Sampling Error.
UNIT III: Sources of Data: Methods of Data Collection – Primary Data – Interview Method – Observation
Method – Questionnaire – Schedule – Secondary Data – Processing of Data - Editing – Coding - Classification
– Tabulation
UNIT IV: Analysis of Data: Hypothesis – Characteristics – Concepts of Hypothesis – Null Hypothesis -
Alternative Hypothesis - Level of Significance - Test of Hypothesis - Type I and Type II error – Chisquare
test – t test – F test – ANOVA – Scaling Techniques.
UNIT V: Interpretation and Report Writing: Interpretation – Meaning – Technique of Interpretation,

Precautions – Report Writing- Steps in Writing Report – Types of Reports – Technical and Popular Report –
Oral Presentation – Precaution for Writing Research Reports.
Note: The question paper shall cover 80% theory and 20% problem.
SUGGESTED READINGS:
1. Dr.R.Velmurugan and Dr.M.Suryakumar (2019), Text Book on Research Methodology, Karpagam Publication,
Coimbaotre
2. C.R. Kothari , Gaurav Garg (2018), Research Methodology, Fourth Edition, New Age International
Publishers, New Delhi.
3. Uma Sekaran, Roger Bougie (2018), Research Methods for Business: A Skill-Building Approach, 7th edition,
Wiley, New Delhi.
4. Donald Cooper and Pamela Schindler (2017), Business Research Methods, 11th edition, McGraw Hill
education, New Delhi.
5. Zikmund William G. et.al (2016), Business Research Methods, Cengage India, New Delhi.
6. Mark N.K. Saunders, Philip Lewis, Adrian Thornhill (2015), Research Methods for Business Students, 7th
edition, Pearson Education, New Delhi.
7. https://swayam.gov.in/nd2_cec20_hs17/preview
8. https://swayam.gov.in/nd2_arp19_ap72/preview
B.Com(CA) 2020 - 2021
Semester – V
20CCU503 B CONSUMER BEHAVIOR 6 – 5C
H
Course Objectives
• To understand consumer behavior in an informed and systematic way.
• To analyze personal, socio-cultural, and environmental dimensions that influence consumer decisions
making.
• To enable students in designing and evaluating the marketing strategies based on fundamentals of
consumer buying behavior.
• To give the students a perspective to understand the application of market research in framing
effective marketing strategies.
Course Outcome
• Demonstrate how knowledge of consumer behavior can be applied to marketing.
• Identify and explain factors which influence consumer behavior.
• Relate internal dynamics such as personality, perception, learning motivation and attitude to the
choices consumers make.
• Use appropriate research approaches including sampling, data collection and questionnaire design for
specific marketing situations.
• In a team, work effectively to prepare a research report on consumer behavior issues within a specific
context.
UNIT-I:Introduction to Consumer Behaviour and Consumer Research: Introduction,

Consumer Behaviour – Definition, Consumer and Customers, Buyers and Users,
Organisations as Buyers, Development of Marketing Concept, Consumer Behaviour and its
Applications in Marketing, Consumer Research Process.
UNIT-II:Marketing Segmentation and Positioning: Introduction, Requirements for Effective

Segmentation, Bases for Segmentation, Determining How Many Segments to Enter, Product
Positioning: An Introduction, Positioning Strategy, Positioning Approaches, Positioning
Errors.
UNIT-III:Consumer Motivation: Introduction, Needs and Goals, motivational Conflict,

Défense Mechanisms, Motive Arousal, Motivational Theories, Maslow’s hierarchy of needs,
Motivation Research.
UNIT-IV:Consumer Personality and Perception: Introduction, Self-concept, personality
Theories, Brand Personality, emotions. Consumer Perception: Introduction, Sensation
(Exposure to Stimuli), Perceptual Selection, Perceptual Organisation, Factors that Distort
Individual Perception, Price Perceptions, Perceived Product and Service Quality, Cons umer
Risk Perceptions.
UNIT-V:Organizational Buying Behaviour: Introduction, Organizational Buyer

Characteristics, Purchase and Demand Patterns, Factors Influencing Organizational Buyer
Behaviour, organizational Buyer Decision Process, Organizational Buyi ng Roles.
Reference Books.
1. Blackwell, Miniard, Engel, Consumer Behavior, Cengage Learning, New Delhi, 2012.
2. Del I. Hawkins, Roger J. Best, Kenneth A. Coney and Amit Mookerjee, Consumer
Behavior, Building Marketing Strategy, 9/e, Tata McGraw Hill, New Delhi, 2007
3.Jay D. Lindquist and M. Joseph Sirgy, Shopper, Buyer and Consumer Behavior, Biztantra,
New Delhi, 2007.
4.Leon G. Schiffman, Kanuk Leslie Lazar, Consumer Behavior, PHI Learning,
New Delhi, 2008.
5.Michael R. Soloman, Consumer Behavior, PHI Learning, New Delhi, 2009.
6.Ramanuj Majumdar, Consumer Behavior, PHI Learning, New Delhi, 2010.
B.Com(CA) 2020 - 2021
Semester – V
20CCU504 A FINANCIAL MANAGEMENT 6 – 5C
H
COURSE OBJECTIVES:
1. To understand significance of finance planning
2. To compute time value of money
3. To calculate cost of capital
4. To calculate capital budgeting problems and decisions
5. To compute dividend and working capital problems
COURSE OUTCOMES:
1. Understanding significance of finance planning
2. Compute time value of money
3. Calculate cost of capital
4. Calculate capital budgeting problems and decisions
5. Compute dividend and working capital problems
UNIT I
Introduction: Meaning- Definition, Nature, Scope and Objectives of Financial Management, Evolution of
Financial Management, Types of financial decisions - Key Decision Areas in Financial Management - Key
activities of Finance Manager Changing Role of Finance Managers. Financial Planning: Meaning- Definition-
Objectives - Steps - Factors affecting financial planning- Estimation of financial requirements of a firm.
UNIT II: Time value of Money: Introduction Process of Compounding and Discounting - Future Value - Present
value. Valuation of bonds and shares: Introduction - intrinsic value - book value - Risk and Return - Concept and
Calculation (including Capital Asset Pricing Model). Financial Statement Analysis: Interpretation & Analysis of
fund flow statement - Cash Flow Statement - Financial Ratio - Common Size Statement - Comparative statement -
Trend Analysis - Time Series.
UNIT III : Financing Decisions: Meaning of Cost of Capital - Sources of finance – Components’ of Cost of
Capital (Cost of Equity, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted
Average Cost of Capital (WACC) - Capital Structure: Theories of Capital Structure (Net Income, Net
Operating Income, MM Hypothesis, Traditional Approach)- Determination of Capital Structure.
UNIT IV : Capital Budgeting: The Capital Budgeting Process - Cash Flow Estimation – Payback - Period
Method - Accounting Rate of Return - Net Present Value (NPV) - Net Terminal Value - Internal Rate of
Return (IRR) - Profitability Index. Capital Rationing: Introduction- Types - Steps involved in capital rationing
- Various approaches to Capital Rationing. Financial leverage: Introduction- Operating- Financial &
Combined Leverage.
UNIT V: Dividend Decisions: Theories for Relevance and Irrelevance of Dividend Decision for Corporate
Valuation - Walter’s Model - Gordon’s Model - MM Approach - Cash and Stock Dividend - Dividend Policies
in Practice. Working Capital Decisions: Concept of Working Capital - Operating & Cash Cycles - Sources of
Short-Term Finance - Working Capital Estimation - Cash Management - Receivables Management and
Inventory Management.
SUGGESTED READINGS:
1. Pandey. I.M. (2016). Financial Management, 11thedition, Vikas Publishing House, New Delhi.
2. Khan, M.K. and Jain, P.K.(2017). Financial Management, 7thedition, McGraw Hill, NewDelhi
3. Chandra, P. (2017). Financial Management Theory and Practice, 9th edition, Mc Graw Hill, New Delhi:
4. C.Paramasivan ,T.Subramanian (2018), Financial Management, 1st Edition, New Age International Pvt
Limited, New Delhi.
5. Eugene F. Brigham Michael C. Ehrhardt (2017), Financial Management Theory and Practice, 15th Edition
Cengage Publication, New Delhi.
6. Vanhorne, J. C and Wachowicz, J .M Jr . (2015). Fundamentals of Financial Management. 13thedition.

Pearson Education, New Delhi.
7. Lawrence J. Gitman , Chad J. Zutter, (2017). Principles of Managerial Finance, 13th edition, Pearson
8. https://swayam.gov.in/nd2_cec20_mg10/preview
B.Com(CA) 2020 - 2021
Semester – V
20CCU504 B BUSINESS ETHICS 6H – 5C
COURSE OBJECTIVES:
1. To understand significance of finance planning
2. To understand the ethical issues in Human Resource Management
3. To know the ethical practices to be followed on marketing of goods
4. To learn ethical practices to be followed on finance handling
5. To understand the Professional Code of Ethics of Accountants and Company Sercretary
COURSE OUTCOMES:
1. Understand significance of finance planning
2. Aware on ethical issues in Human Resource Management
3. Know the ethical practices to be followed on marketing of goods
4. Learn ethical practices to be followed on finance handling
5. Understand the Professional Code of Ethics of Accountants and Company Secretary
UNIT I: Introduction to Business Ethics: Definition – Meaning – Nature and Objectives of Ethics, Factors
Affecting business ethics – Ethical Organization – Characteristics of an Ethical Organization - Corporate
Moral Excellence –Corporate Citizenship, Theories of Ethics – Utilitarian, Separatist and Integrative view of
Ethics; Stages of Ethical Consciousness in Business - Relationship between Law and Moral Standards.
UNIT II: Ethical Issues in Human Resource Management: The Principle of Ethical Hiring – Equality of
Opportunity – Ethics and Remuneration – Ethics in Retirement - Ethical Issues in Operation and Purchase
Management –Quality Control - Ethical Problems and Dilemmas in Operations Management - Role of
Purchase Manager – Code of Ethics for Purchases - Ethical Issues in Global buyer – Supplier Relationships.
UNIT III: Ethical Issues in Marketing Strategy: Ethical Issues in Marketing Mix – Product – Price –
Promotion – Place – Process – People – Physical Evidence - Ethical Issues and Consumerism – Consumer
Protection- Consumer Welfare – Consumer Delight – Consumer Rights.
UNIT IV: Ethical Issues in Finance: Ethical issues in Mergers and Acquisitions – Hostile Takeovers –
Insider Trading – Money Laundering; Ethical Issues in Accounting Professional Conduct of Accountants;
Ethics and Financial Statements – Fictitious Revenues – Fraudulent Timing – Differences – Concealed
Liabilities and Expenses – Fraudulent Disclosures and Omissions – Fraudulent Valuation of Assets – Ethical
Auditing
UNIT V: Professional Ethics – Meaning – Importance – Principles of Professional Ethics – Code of Conduct
of an Accountant – Code of Conduct of a Company Secretary – Code of Conduct of Cost Accountants – Code
of Conduct of Sole Proprietorship Firm - Code of Conduct of Partners – Code of Conduct of Corporates –
Code of Conduct of Multinational Corporations.
SUGGESTED READINGS:
1. Business Ethics and Corporate Governance, 2013, ICFAI Centre for Management Research, Hyderabad
2. Fernando, A.C. (2009), “ Business Ethics – An Indian Perspective”, Pearson Education, New Delhi
3. John R Boatright (2009), Ethics and the conduct of Business, Delhi, Pearson Education (Singapore) Pvt. Ltd.
Indian Branch,
4. Cyriac K. (2000), “ Managerial Ethics and Social Issues – Reading and Cases”, Reading Material for
Business Ethics, XLRJ Jamshedpur
5. Fr. Mcgrarth, (2008), Basic Managerial Skills for all, New Delhi. Prentice Hall of India,
6. Davis Keith and Blomstrom, (1987), Business, Society and Environment, Tata Mc Graw Hill Ltd, New Delhi.
B.Com(CA) 2020 - 2021
Semester – V
20CCU511 A HTML (PRACTICAL) 4 H – 2C
Course Objectives
1. To understand the HTML 5 new input types
2. To understand hyperlinks to branch from one location to another
3. To understand and apply the concepts of CSS 3
4. To understand the JavaScript programming and its functions to process client-side scripts
Course Outcomes
1. Prepare webpage with the new input type of HTML 5
2. Create the hyperlinks to facilitate page branching
3. Able to apply CSS for hassle free and easy updating of webpages
4. Able to apply client side scripting for processing web page
LIST OF PRACTICALS
1. Create a sales letter using HTML 5 with the Text formatting options Bold,
Italic,Underline,Headings,Font (Type, Size and Colour),Background (Coloured background/Image in
background),Paragraph, Line Break, Horizontal Rule, Pre tag
2. Create an HTML 5 document for your business organization consisting of Departments and its
employees such as Marketing, Production and Finance Department using Ordered List,
Unordered List, Definition list.
3. Create an HTML 5 document which implements Internal linking to local file of your company and
External linking to any search website.
4. Create an Input Form using HTML 5 to be entered by prospective employees during recruitment
process having:
a. Text Box
b. Rich text box
c. radio buttons
d. Check boxes
e. Select button
f. Reset and Submit buttons
5. Design an HTML document for your newly developed partnership company with tags
a. Aside
b. Article
c. Section
d. Header
e. Footer
f. Details
g. summary
6. Design an HTML5 document having nested frames
7. Design an HTML5 page with the title “Simple CSS”. The body of the page should contain a single
paragraph with the text “Hello”. The text should have the “color” property set to “green”. An internal
style sheet should be used to define an appropriate style that can be applied to the paragraph.
8. Design an HTML5 page with an appropriate paragraph describing your business not exceeding 20
words. An external style sheet named “mystyle.css” should be used to define an appropriate style to
the paragraph that makes all the text in paragraph converted to uppercase and to apply an image as
page background. Insert this sheet to the HTML page to apply the defined styles.
9. Design a web page which calculates the net pay of an employee using JavaScript.
10. Design a web page using JavaScript functions.
REFERENCE BOOKS:
1. DT Editorial (2018),Web Technologies, Black Book, Dreamtech Press Publications
2. Thomas A. Powell(2017) Web Design: The Complete Reference Paperback , McGraw Hill
Education; 5 edition
3. C.Xavier(2017),World Wide Web Design with HTML, McGraw Hill Education; 1st edition
4. Hirdesh Bhardwaj (2016) Web Designing,Pothi.com,1 edition
5. Jon Duckett 2014)HTML and CSS: Design and Build Websites, John Wiley & Sons
B.Com(CA) 2020 - 2021
HUMAN RESOURCE MANAGEMENT Semester – V
20CCU511 B (PRACTICAL) 4H – 2C
COURSE OBJECTIVES:
6. To acquire knowledge in human resource management and roles of a HR manager.
7. To gain knowledge on HR analytics using Microsoft Excel.
8. To know the areas of HR planning, Selection, Recruitment, job analysis and its interrelations.
9. To understand the concepts and practical implications of training methods and career planning.
10. To identify about the compensation plans in the industry.
11. To be familiar with the practical problems in HR using case study.
COURSE OUTCOMES:
6. Assess the job analysis for a profile and understand its linkage with HR planning
7. Evaluate the training needs and draft a training programme.
8. Understand the compensation and reward system applicable to the industry based and understand its
linkage with performance management
9. Understand and apply the appropriate employee relations measures.
10. Understand the problems in HR using case study.
LIST OF PRACTICALS
1. Collect 5 To 10 Articles From Reviewed Journal
2. Literature Review
3. Objectives and hypothesis
4. Research Design
5. Sampling Design
6. Measurement Scale
7. Questionnaire Setting
8. Report Writing
9. Bibliography and Annexure
SUGGESTED READINGS:
1.Dessler, G. and BijjuVarkkey (2017). Human Resource Management,15th edition, Pearson
2.Aswathappa, K. (2017). Human Resource Management, 68h edition, McGraw Hill
3.David A. Decenzo , Stephen P. Robbins, Susan L. Verhulst (2015), Human Resource
Management,11th edition, Wiley, New Delhi.
4.George W Bohlander and Scott., Snell., (2016). Principles of Human Resource
Management , 16th edition, Cengage India, New Delhi.
5.Scott Snell, George Bohlander , Veena Vohra (2013), Human Resources Management: A
South Asian Perspective, 1st edition, Cengage India, New Delhi.
B.Com(CA) 2020 - 2021
Semester – V
20CCU512 A RESEARCH METHODOLOGY (PRACTICAL) 2H – 1C
COURSE OBJECTIVES:
1. To understand the concept of research, Research Process, research design, sampling techniques, hypothesis
writing and report writing.
2. To analyse the research problem and design the blue print to capture data, analyse the same using appropriate
statistical techniques and apply the learning lifelong.
3. To Critically evaluate the appropriate scales and measurement to be used for capturing data.
4. To Communicate in written form and prepare report to support decision making.
5. To Work in team and exhibit leadership skills
COURSE OUTCOMES:
1. Comprehend the meaning of research, theory of induction, deduction, research process, research design,
sampling techniques, hypothesis writing and report writing
2. Analyse the research problem and design the instruments to capture data andanalyse using appropriate
statistical techniques.
3. Critically evaluate the appropriate scales and measurement to be used for capturing data.
4. Communicate in written form and prepare report to support decision making.
5. Exhibit leadership skills in team.
LIST OF PRACTICALS
1. Select a problem or issue. Collect 5-10 articles related to issues from reviewed journals available.
2. Analyse a case to understand the theory of deductive and inductive reasoning.
3. Analyse a case for the selection of appropriate research design
4. Analyse a case for the selection of appropriate sampling design
5. Provide a list of variables and request to classify them as nominal/ordinal/interval/ratio
6. Ask student to prepare a questionnaire for understanding the perception towards the usage of library among
students/ Reading habits among youngsters/ environmental protection Ask students to perform analysis and
hypothesis testing for the collected data
7. Ask students to prepare a technical report for the research undertaken (Minimum 30 pages)
8. Ask students to write the bibliography in MLA/CPA format for reference made.
Note : 6 – 8 (Team of 2-3 students)
SUGGESTED READINGS:
1. C.R. Kothari , Gaurav Garg (2018), Research Methodology, Fourth Edition, New Age International
Publishers, New Delhi.
2. Uma Sekaran, Roger Bougie (2018), Research Methods for Business: A Skill-Building Approach, 7th edition,
Wiley, New Delhi.
3. Donald Cooper and Pamela Schindler (2017), Business Research Methods, 11th edition, McGraw Hill
education, New Delhi.
4. Zikmund William G. et.al (2016), Business Research Methods, Cengage India, New Delhi.
5. Mark N.K. Saunders, Philip Lewis, Adrian Thornhill (2015), Research Methods for Business Students, 7th
edition, Pearson Education, New Delhi.
B.Com(CA) 2020 - 2021
Semester – V
20CCU512 B CONSUMER BEHAVIOR (PRACTICAL) 2H – 1C
Course Objectives
• To understand consumer behavior in an informed and systematic way.
• To analyze personal, socio-cultural, and environmental dimensions that influence consumer decisions
making.
• To enable students in designing and evaluating the marketing strategies based on fundamentals of
consumer buying behavior.
• To give the students a perspective to understand the application of market research in framing
effective marketing strategies.
Course Outcome
• Demonstrate how knowledge of consumer behavior can be applied to marketing.
• Identify and explain factors which influence consumer behavior.
• Relate internal dynamics such as personality, perception, learning motivation and attitude to the
choices consumers make.
• Use appropriate research approaches including sampling, data collection and questionnaire design for
specific marketing situations.
• In a team, work effectively to prepare a research report on consumer behavior issues within a specific
context.
List of Practical
1. Prepare and Present the Consumer feedback form model for any consumer durable
products
2. Prepare and Present the Consumer feedback form model for any consumer FMCG products
3. Give a Presentation of the Selection of distribution channel for FMCG Product
4. Prepare and Present the Development of Market Segmentation for any Automobile products
5. Present in which media of Advertisement will you select for Cosmetic products
6. How to develop Motivation model for your company relationship executive
7. Prepare a model for Perceived Product quality
8. Give a Presentation on the following
i. Individual Perception
ii. Consumer Research Process
7. Design a presentation on Market Segmentation
8. Discuss in Group – ―The Consumer awareness level in India‖.
SUGGESTED READINGS:
1.Blackwell, Miniard, Engel, Consumer Behavior, Cengage Learning, New Delhi, 2012.
2.Del I. Hawkins, Roger J. Best, Kenneth A. Coney and Amit Mookerjee, ConsumerBehavior,
Building Marketing Strategy, 9/e, Tata McGraw Hill, New Delhi, 2007
3.Jay D. Lindquist and M. Joseph Sirgy, Shopper, Buyer and Consumer Behavior, Biztantra,New
Delhi, 2007.
4.Leon G. Schiffman, Kanuk Leslie Lazar, Consumer Behavior, PHI Learning, New Delhi, 2008.
5.Michael R. Soloman, Consumer Behavior, PHI Learning, New Delhi, 2009.
6.Ramanuj Majumdar, Consumer Behavior, PHI Learning, New Delhi, 2010.
B.Com(CA) 2020 - 2021
BANKING AND INSURANCE Semester – VI
20CCU601 A 6H – 5C
COURSE OBJECTIVES:
1) To impart knowledge about the basic principles of the banking and insurance.
2) To acquaint students with the fundamentals of banking.
3) To give through knowledge of banking operations.
4) To enlighten the students regarding the new concepts introduced in banking system.
5) To develop the capability of students for knowing banking and insurance concepts
COURSE OUTCOMES:
1) Students will be able to gain an understanding on the importance of security, privacy and ethical
issues as they relate to banking and insurance.
2) Students will be able to describe fundamental concepts behind modern e-banking / digital banking
technologies.
3) Students will be able to learn relevant careers kills both qualitative and quantitative knowledge in
their future careers in banking sectors.
4) Students will be able to involve in various co-curricular activities to demonstrate relevancy of
fundamental and theoretical knowledge in banking sectors.
5) Students will be able to acquire the skills like decision-making, problem solving in day-to-day
business affairs.
UNIT- I : Introduction: Origin of banking- Definition – RBI - Role and Functions of RBI- Powers
of RBI- Origin and growth of Commercial banks in India.-Public Sector- Private Sector Banks- and
Foreign Banks- Difference between Public Sector and Private Sector banks- Banker and Customer
Relationship - General and special types of Customers- Types of Deposits.
UNIT- II :Banking: Definition and meaning - Cheque –Types of Cheques- Crossing and
endorsement - meaning- definitions- types and rules of crossing. Role of collecting bankers-Cheque
Transaction System- Principles of sound lending- secured vs. Unsecured advances- Types of
advances- Advances against various securities.
UNIT- III : Digital Banking Services: Need and Importance of technology in banking- Meaning
and Benefits- Home banking- Mobile banking- Virtual banking- E-payments- ATM Card/Biometric
card- Debit/Credit card- Smart card- NEFT- RTGS- ECS (credit/debit)- E-money- Electronic purse-
Digital cash.
UNIT- IV :Insurance: Meaning and definition of Insurance- Types of Insurance: Life and Non-life-
Evolution and Importance of Life and General Insurance- Need and scope – Principles and functions
of general insurance- Need and scope – Principles and functions of life insurance.-Organisation and
administration of general insurance and life insurance in India.
UNIT- V :Risk: Basic concept of risk- Types of business risk- Assessment and transfer- Basic
principles of utmost good faith- Indemnity- Economic function- Proximate cause- Subrogation and
contribution- Re-insurance- Risk and return relationship- Need for coordination. Power- Functions
and Role of IRDA- Online Insurance.
Suggested Readings:
Text Book:
1. Dr. P.K. Gupta (2015), Insurance and Risk Management. New Delhi, Himalaya Publishing House
2. Varshney, P.N (2014). Banking Law and Practice[20th edition]. New Delhi, Sultan Chand and Sons
Reference Books
1. Agarwal, O.P.(2011). Banking and Insurance. New Delhi, Himalaya Publishing House
2. Satyadevi, C(2009), Financial Services Banking and Insurance New Delhi, S.Chand& Co.
3. Suneja, H.R (2007). Practical and Law of Banking. New Delhi, Himalaya Publishing House.
4. Chabra, T.N.(2008). Elements of Banking Law, New Delhi, Dhanpat Rai and Sons,
5. Arthur, C. and C. William Jr., Risk Management and Insurance. [8th Edition]. Tata McGraw Hill.
6. Saxena, G.S. (2005). Legal Aspects of Banking Operations. New Delhi, Sultan Chand and Sons
7. Jyotsna Sethi and NishwanBhatia(2012). Elements of Banking and Insurance. New Delhi, PHI
Learning.
8. https://swayam.gov.in/nd2_cec20_mg08/preview
B.Com(CA) 2020 - 2021
Semester – VI
20CCU601 B BUSINESS ECONOMICS 6H – 5C
COURSE OBJECTIVES:
1. To understand the concept of business economics
2. To know the law of demand
3. To learn the method of price determination
4. To understand the impact of various factors on Indian economy
5. To know about concepts on Monetary policy
COURSE OUTCOMES:
1. Understand the concept of business economics
2. Know the law of demand
3. Learn the method of price determination
4. Understand the impact of various factors on Indian economy
5. Know about concepts on Monetary policy
UNIT: Business economics: Meaning – Definition - Scope and Nature - Concepts applied in Business
Economics - Contribution of Economics to managerial functions - Micro and Macro economics applied to
business environment – Role and responsibilities of business economists.
UNIT II: Analysis of demand: Meaning of demand – the basis of consumer demand – Utility – Total Utility -
Marginal Utility - Law of Diminishing Marginal Utility – Cardinal and Ordinal Concept of Utility – Law of
Demand - Shift in demand curve - Meaning and nature of indifference curve - Shift in indifference curve and
properties of indifference curve - Consumer equilibrium - Effect of change in price & consumption - Income &
Consumer demand and substitution & Price changes.
UNIT III: Supply and Production : Meaning of Supply – Determinants - Law - Schedule and supply curve –
Elasticity of supply - Production - Function- Laws of Production – Iso-Quants – Pricing - Market structure and
pricing decision – Pricing under perfect competition – Characteristic and Price determination – Monopoly – Kinds
– Causes - Price Output Decision and price discrimination - Monopolistic competition – Price output decision in
short and Long run – Equilibrium - Oligopoly – Definition - Sources and characteristics -Price rigidity and Price
Leadership.
UNIT IV: Macro Economic Factors - TThe Economic System - Capitalism and mixed economic system -
Monetary Policy – Meaning – Scope - Limitations and Instruments – Fiscal policy – Definition – Objectives -
Taxation Policy - Formulation and its reforms - Monetization and demonetization of currency – impact on
Indian economy
UNIT V: Monetary Policy - Inflation - Business Cycle and Economic Linkages – Inflation and Deflation –
Meaning – Causes and Measures - Types of inflation indices and their applications - Business Cycle – Phases
– Characteristics and various theories - Balance of Trade and Balance of Payment – Meaning – Causes - Kinds
and Measures.
SUGGESTED READINGS
1. Sundaram KPM & Sundaram EN-(2000), Business Economics, Sultan Chand and sons, New Delhi.
2. Ravilochanan.P,(1992), Business Economics, ESS PEE KAY Publishing House, Chennai.
3. Drivedi DN, (2002), Managerial Economics, Vikas Publishing House (P) Ltd, New Delhi
4. Geetika and Piyali Ghosh (2017), Managerial Economics, 3rd edition , McGraw Hill Education, New Delhi.
5. H. L. Ahuja, (2017), Managerial Economics, 9th edition, S Chand Publishing, New Delhi
6. Christopher R.Thomas and S.Charles Maurice, Managerial Economics : foundation of business analysis and
strategy, 10th edition, McGraw Hill Education, New Delhi.
7. D.N. Dwivedi (2017), Macroeconomics: Theory and Practice, 4th edition, McGraw Hill Education, New Delhi
8. D.N. Dwivedi (2016), Microeconomics, 4th edition, McGraw Hill Education, New Delhi
9. https://swayam.gov.in/nd2_imb20_mg38/preview
B.Com(CA) 2020 - 2021
Semester – VI
20CCU602 A PHP PROGRAMMING 4H – 3C
COURSE OBJECTIVES
1. To Establish a working environment for PHP web page development
2. To work with open source applications that deal with database and website development.
3. To embed HTML and PHP
4. To practice with GUI, coded, modified controls, functions and expressions
COURSE OUTCOMES
1. Able to create php files in an editor and run it at apache server
2. Prepare a database in an open source software
3. Ability to create PHP page embedding HTML concepts that assist database access from webpages
4. Able to write functions and use expressions to make programming easy
UNIT-I:Introduction to PHP: PHP introduction, inventions and versions, important tools and
software requirements (like Web Server, Database, Editors etc.) -PHP with other technologies, scope
of PHP Basic Syntax,
UNIT-II:PHP variables and data types: PHP variables and constants-Types of data in PHP ,
Expressions, scopes of a variable (local, global)-PHP Operators: Arithmetic, Assignment,
Relational, Logical operators, Bitwise, ternary and MOD operator. -PHP operator Precedence and
associativity
UNIT-III:Handling HTML form with PHP: Capturing Form Data -GET and POST form
methods- Dealing with multi value fields Redirecting a form after submission -PHP conditional
events and Loops: PHP IF Else conditional statements ( Nested IF and Else) -Switch case, while ,For
and Do While Loop Goto , Break ,Continue and exit.
UNIT-IV:PHP Functions: Function, Need of Function, declaration and calling of a function-PHP
Function with arguments, Default Arguments in Function-Function argument with call by value, call
by reference-Scope of Function Global and Local.
UNIT-V:String Manipulation and Regular Expression: (3L) Creating and accessing String ,
Searching & Replacing String-Formatting, joining and splitting String , Use of preg_match(),
preg_replace(), preg_split() functions in regular expression-Arrays
Suggested Readings
1. Steven Holzner. (2017). PHP: The Complete Reference. New Delhi: McGraw Hill Education (India).
2. Robin Nixon. (2014). Learning PHP, MySQL, JavaScript, CSS & HTML5 (3rd ed.). O'reilly.
3. Timothy Boronczyk., & Martin, E. Psinas. (2009). PHP and MYSQL (Create-ModifyReuse). New
Delhi: Wiley India Private Limited.
4. Luke Welling.,& Laura Thompson.(2008). PHP and MySQL Web Development (4th ed.). Addition
Paperback, Addison-Wesley Professsional.
5. David Sklar., & Adam Trachtenberg. PHP Cookbook: Solutions & Examples for PHP.
Websites
1. W1: https://www.phptpoint.com/php-tutorial/
2. W2:https://www.tutorialspoint.com/php/ W3:https://www.w3schools.com/php/php_forms.asp
W4:https://www.geeksforgeeks.org/php-functions/
3. W5:https://www.guru99.com/
4. W6: https://www.oreilly.com/library/view/php-and-mysql/9780133038644/ch04.html
5. W7:https://www.tutorialrepublic.com/php-tutorial/ W8:https://www.techrepublic.com/article/17-
useful-functions-for-manipulating-arrays,-inphp/
B.Com(CA) 2020 - 2021
Semester – VI
20CCU602 B CYBER CRIME LAWS 4H – 3C
COURSE OBJECTIVES:
1. To develop knowledge on various types of cyber crimes
2. To create awareness on prevailing cyber laws and its application.
3. To Know about E-Governance.
COURSE OUTCOMES:
1. Identify the cyber-crime .

2. Effectively secure the electronic records
3. Ability to differentiate Authenticated and Fake records.
UNIT- I - :Cyber Crimes: Introduction- Computer crime and cyber crimes; Distinction between
cyber crime and conventional crimes; A global perspective on cybercrimes -cyber forensic; Kinds of
cyber crimes- cyber stalking, cyber terrorism, forgery and fraud, crimes related to IPRs, computer
vandalism; Privacy of online data; Cyber Jurisdiction; Copyright issues; and Domain name dispute
etc.
UNIT-II: A global perspective on cybercrimes, Phases of cyber attack – Reconnaissance, Passive
Attacks, Active Attacks, Scanning, Gaining Access, Maintaining Access, Lateral movement and
Covering Tracks. Detection Avoidance, Types of Attack vectors, Zero-day attack, Overview of
Network based attacks.Cybercrime and cloud computing, Different types of tools used in cybercrime,
Password Cracking – Online attacks, Offline attacks, Remote attacks, Random Passwords, Strong
and weak passwords. Viruses and its types. Ransomware and Cryptocurrencies. DoS and DDoS
attacks and their types. Cybercriminal syndicates and nation state groups.
UNIT-III: Phases of cyber attack – Reconnaissance, Passive Attacks, Active Attacks, Scanning,
Gaining Access, Maintaining Access, Lateral movement and Covering Tracks. Detection Avoidance,
Types of Attack vectors, Zero-day attack, Overview of Network based attacks.
UNIT-IV: Electronic Records : Authentication of Electronic Records; Legal Recognition of

Electronic Records; Legal Recognition of Digital Signatures; Use of Electronic Records and Digital
Signatures in Government and its Agencies; Retention of Electronic Records; Attribution,
Acknowledgement and Dispatch of Electronic Records; Secure Electronic Records and Digital
Signatures.
UNIT-V:Regulatory Framework: Regulation of Certifying Authorities; Appointment and Functions

of Controller; License to issue Digital Signatures Certificate; Renewal of License; Controller’s
Powers; Procedure to be Followed by Certifying Authority; Issue, Suspension and Revocation of
Digital Signatures Certificate, Duties of Subscribers; Penalties and Adjudication; Appellate Tribunal;
Offences
Suggested Readings :
1. Prashant Mali (2017),CYBER LAW & CYBER CRIMES SIMPLIFIED, Cyber
InfomediaPublications,Fourth Edition
2. Pavan Duggal(2019) Cyber Law - An exhaustive section wise Commentary on the Information
Technology Act along with Rules, Regulations, Policies, Notifications , Universal Law Publishing
3. Vakulsharma (2018) ,Information Technology - Law and Practice (Law and Emerging Technology,
Cyber Law & E-Commerce)
B.Com(CA) 2020 - 2021
ENTREPRENEURSHIP Semester – VI
20CCU603 A 4H – 4C
COURSE OBJECTIVES:
1. To understand the concepts of Entrepreneurship
2. To know various forms of business entities
3. To understand the concept of women entrepreneurship
4. To ascertain the source of business ideas and method of conducting feasibility studies
5. To ascertain the Government assistance for the promotion of entrepreneurship
COURSE OUTCOMES:
1. Understand the concepts of Entrepreneurship
2. Know various forms of business entities
3. Understand the concept of women entrepreneurship
4. Ascertain the source of business ideas and method of conducting feasibility studies
5. Ascertain the Government assistance for the promotion of entrepreneurship
UNIT I: Entrepreneurship - Meaning, scope and importance of Entrepreneurship - Evolution of entrepreneurial

thought - Entrepreneurship as a career option - Functions of Entrepreneurs - Entrepreneurial Characteristics and
Skills - Entrepreneur vs. Manager - Creativity & Creative Process - Types of Entrepreneurs (Clarence Danhoff’s
Classification) - Intrapreneurship – Concept and Types (Hans Schollhammer’s Classification) - Entrepreneurship in
different contexts: technopreneurship, cultural entrepreneurship, international entrepreneurship, netpreneurship,
ecopreneurship, and social entrepreneurship
UNIT II: Types of Business Entities - Micro, Small and Medium Enterprises. Concept of business groups and
role of business houses and family business in India. Values, business philosophy and behavioural orientations of
important family business in India. Managerial roles and functions in a small business. Entrepreneur as the manager
of his business
UNIT III: Women Entrepreneurship - Introduction - Concept - Definition of Women Entrepreneur -
Economic Empowerment and Entrepreneurship - Functions of Women Entrepreneurs - Growth and
Development of Women Entrepreneurship - Areas for Development of Women Entrepreneurs - Problems of
Women Entrepreneurs
UNIT IV: Sources of Business Ideas and Feasibility Studies - Sources of business ideas and tests of feasibility.
Significance of writing the business plan/ project proposal. Contents of business plan/ project proposal. Designing
business processes, location, layout, operation, planning & control; preparation of project report. Project
submission/ presentation and appraisal thereof by external agencies, such as financial/non-financial institutions.
UNIT V: Government Assistance for the Promotion of Entrepreneurship - Business Incubation -
Introduction - Evolution of Business Incubators – Definition - Historic Development of Business Incubators -
Establishing Business Incubator - Types of Incubators - Value Framework of Business Incubator - Performance of
Business Incubator in Industrially Developed Countries - What makes a Business Incubator Successful? - Business
Incubators and Facilitators in India - How do Incubators help Start-ups get Funding? - Role of Business Incubator in
the Present Scenario – Startup – Standup- Mudra – ASPIRE.
SUGGESTED READINGS:
1. Robert Hisrich and Michael Peters and Dean Shepherd (2018), Entrepreneurship,10th Edition, McGrawHill,
New Delhi.
2. David H. Holt (2016), Entrepreneurship, 1st Edition, Pearson Education, New Delhi.
3. Sangeetha Sharma (2017),Entrepreneurship Development,PHI Learning Pvt Ltd., New Delhi.
4. Poornima M., Charantimath (2018), Entrepreneurship Development and Small Business Enterprises, 3rd
edition, Pearson Education, New Delhi
5. S.S.Khanka (2012), Entrepreneurial Development, S.Chand, New Delhi.
6. https://swayam.gov.in/nd1_noc20_hs66/preview
B.Com(CA) 2020 - 2021
Semester – VI
20CCU603 B SERVICE MARKETING 4H – 4C
Course Objectives:
• To provide students with an appreciation of concepts, functions, and techniques of the craft of
marketing services.
• Identify critical issues in service design including the nature of service products & markets, building
the service model, and creating customer value;
• Identify critical issues in service delivery including identifying and managing customer service
experiences, expectations, perceptions and outcomes;
• Demonstrate ability in evaluating service designs;
• To provide an in-depth appreciation and understanding of the unique challenges inherent in managing
and delivering quality services.
• To promote a customer service-oriented mindset.
Course Outcomes:
• The students will be able to provide a theoretical basis for assessing service performance using
company examples
• The students will be able to explain the nature and scope of services marketing
• The students will be able to explain describe and utilize key services frameworks and concepts
including the 7Ps of marketing, the Gaps Model, customer satisfaction, loyalty, and customer lifetime
value.
• The students will be able to explain service blueprinting, the integration of new technologies, and
other key issues facing today's customer service providers and service managers.
• Effectively understand what quality means in service delivery and how perceptions of service quality
are developed by customers.
• Identify critical issues in service design including the nature of service products & markets, building
the service model, and creating customer value;
Unit -I: Introduction - What are services? - The Services Sector in the Indian Economy -
Components of services economy - Distinctive characteristics of services - Importance of services -
Classification of services - Players in services sector - Evolution and growth of service sector -
Differences between goods and services.
Unit -II: Service marketing system - Importance of services in marketing - Expanded marketing mix
Services marketing mix - Service product planning - Service pricing strategy - Services distributions
- Employees‘ and Customers‘ Roles in Service Delivery - Services promotions - Physical evidence -
Role of technology in services marketing.
Unit -III: Service quality - Understanding customer expectations and perceptions- Measuring service
quality - Gap model of service quality - SERVQUAL - Service Quality function development -
Service Quality Management - Quality Function Deployment for Services
Unit-IV: Services from sectoral perspective - Hospitality - Travel & Tourism - Financial - Logistics -
Educational - Entertainment - Healthcare & Medical - Telecom Services
Unit -Marketing the Financial Services - Devising of Strategies in financial Services marketing mix.
Education as service - Marketing of educational services - Strategies for educational marketing.
Reference Book
1.Lovelock – Services Marketing: People, Technology and Strategy (Pearson Education,5th edition)
2001.
2. RajendraNargundkar – Services Marketing - McGraw Hill Edn (India) p ltd 3rded 2010
3. Harsh V. Verma – Service-Marketing: Text and Cases, 2/Ed 2011
4. Zeithaml VA – Services Marketing: Integrating Customer Focus Across the Firm – McGraw
Hill Edn India 2013 6th ed.
5. Rama MohanaRao K – Services Marketing (Pearson Education). 2nded (2011).
6. GovindApte – Services Marketing 1st ed. 2004 - Oxford Univ. Press
7. R. Srinivasan – Services Marketing - The Indian Context, 3rd Ed. (2012) PHI Learning
B.Com(CA) 2020 - 2021
Semester – VI
20CCU611 A BANKING AND INSURANCE (PRACTICAL) 2H – 1C
COURSE OBJECTIVES:
1. To develop practical exposure in various areas in banking and insurance.
2. To inculcate professional communication and discipline skills among the students.
COURSE OUTCOMES:
1. Students will be able to involve in various co-curricular activities to demonstrate relevancy of
fundamental and theoretical knowledge and to gain practical exposure to insurance and banking
sectors.
2. Students will be able to acquire the skills like communication, decision-making , problem solving in
day-to-day business affairs.
List of Practicals
1. Draft a chart of Banking system
2. Forms of various accounts and deposits of Commercial Banks.
3. Application forms for opening accounts, Cheque Books, pass books, requisition slips for withdrawals
and deposits, bank statements, format of Demand draft, Cheque, travel cheques etc.
4. Working and operations of ATM, Credit cards, E-Banking.
5. Collect the format of proposal form of different kinds of insurance and learn the process of filling
them.
6. Life insurance companies and identifying their features - Comparative analysis – Filling proposal
form.
7. Map the general insurance market companies – familiarize with IRDA norms for agency license.
8. Visit any insurance office and collect the details of its Organizational Structure,
9. Collecting and filling of Insurance Claim Forms,
10. Collect any one type of Policy Bond,
Suggested Readings
Text Book
1. Dr.P.K.Gupta (2015), Insurance and Risk Management. New Delhi, Himalaya Publishing
House.
2. Varshney, P.N. (2014) Banking Law and Practice, New Delhi, Sultan Chand and Son.
B.Com(CA) 2020 - 2021
Semester – VI
20CCU611 B BUSINESS ECONOMICS (PRACTICAL) 2H – 1C
COURSE OBJECTIVES:
1. To understand the concept of the micro and macroeconomic concepts and its application in business
2. To analyse the case studies and try to apply the theoretical learning into lifelong practice.
3. To Critically evaluate the appropriate alternatives and draw a solution.
4. To Communicate in oral and written form and prepare report
COURSE OUTCOMES:
1. Understand the concept of the micro and macroeconomic concepts and its application in business
2. Analyse the case studies and try to apply the theoretical learning into lifelong practice.
3. Critically evaluate the appropriate alternatives and draw a solution.
4. Communicate in oral and written form and prepare report
LIST OF PRACTICALS :
1. Select a product and study on the impact of demand and supply on price of the product inthe market
2. Analyse the Case Study on Producer’s Behaviour and Supply:
3. Analyse the Case Study on Cost and Revenue Function: Cost of Production
4. Analyse the Case Study on Price Determination
5. Analyse the Case Study on Product Differentiation
6. Select the Macro Economic Factors and analyse the performance of Inflation / National Income
(fiveyears data. Analyse using graphs and interpret)
7. Analyse the Case study on Business Cycle
8. Select the Macro Economic Factors and analyse the performance of BOP / interest rate / current
account.Capital account
9. Analyse and review the Indian budget of last two years
10. Write a review report on the Economic survey report of the current year.
SUGGESTED READINGS:
1. Geetika and Piyali Ghosh (2017), Managerial Economics, 3rd edition , McGraw Hill Education, New
Delhi.
2. H. L. Ahuja, (2017), Managerial Economics, 9th edition, S Chand Publishing, New Delhi
3. Christopher R.Thomas and S.Charles Maurice, Managerial Economics : foundation of business analysis
and strategy, 10th edition, McGraw Hill Education, New Delhi.
4. D.N. Dwivedi (2017), Macroeconomics: Theory and Practice, 4th edition, McGraw Hill Education, New
Delhi.
B.Com(CA) 2020 - 2021
Semester – VI
20CCU612 A PHP PROGRAMMING (PRACTICAL) 4H – 2C
Instruction Hours / L: 0 T: 0 P :4 Marks: Internal: 40 External: 60 Total: 100
week:
COURSE OBJECTIVES
1. To Establish a working environment for PHP web page development
2. To work with open source applications that deal with database and website development.
3. To embed HTML and PHP
4. To practice with GUI, coded, modified controls, functions and expressions
COURSE OUTCOMES
1. Able to create php files in an editor and run it at apache server
2. Prepare a database in an open source software
3. Ability to create PHP page embedding HTML concepts that assist database access from
webpages
4. Able to write functions and use expressions to make programming easy
List of Programs :
1) Write a PHP function to reverse an integer and a string and test these functions.
2) Write a PHP program to maintain student records using files.
3) Write a PHP program to demonstrate required field validations to validate that all input
fields are required.
4) Create a form for your college library entering student details for each student in the
college. Validate the form using PHP validators and display error messages
5) Write a PHP program using Looping and Control Structures.
6) Write a PHP program for cookies and sessions.
7) Write a PHP program using forms to display Employee records stored in MySQL.
8) Create a student Registration in PHP and Save and Display the student Records usingMySQL.
9) Write a program to read customer information like c_no, c_name, item_purchased and
mob_no from customer table and display all this information in table format on outputcreen
10) Write PHP code to upload image.
Karpagam Academy of Higher Education (Deemed to be University), Coimbatore – 641 021 | 113
B.Com(CA) 2020 - 2021
Semester – VI
20CCU612 B CYBER CRIME LAWS (PRACTICAL) 4H – 2C
Instruction Hours / week: L: T: P:4 Marks: Internal: 40 External: 60 Total: 100
0 0
COURSE OBJECTIVES:
1. To understand the basic principles and concepts of cyber crimes and laws.
2. To familiarize the students with the application of cyber laws in general.
3. To identify the type of cyber-crime involved.
COURSE OUTCOMES:
1. Attained knowledge on the various cyber crime and law.
2. Awareness about prevailing cyber law and its application.
List of Practicals :
1. Read the following cases carefully and identify the type of cyber-crime occurred. Justify your
answer
i. Victim complaints that his Debit/Credit card is safe with him still somebody has done
shopping/ ATM transactions on his card.
ii. Somebody has posted all the information of a person on a Pornographic Dating Site and
is getting defamatory calls on the person’s number.
iii. Somebody sent an Email from Income Tax Department and asked for all the bank
information and after that 40,000/- has been fraudulently taken away from her account.
2. List and explain any 5 offences and their corresponding penalties.
3. Classify the following cases into which category they fall : Lottery Scam,Cyber Stalking, Bank
Fraud.
i. Victim complains that Rs.4.25 lacs have been fraudulently stolen from his/her account
online via some online Transactions in 2 days using NET BANKING
ii. Victim complains that somebody has created a Fake Profile on Facebook and defaming
her character with abusive comments and pictures.
iii. Got an email that you are a lucky winner for a big amount of prize money and asked to
deposit amount to claim that prize.
4. Give your precautious measures to follow in order to minimize the cyber crime rate.
5. Analyze the following case and discuss the offence and punishment.
In an email hoax, sent by a 15-year-old boy from Bangalore, the Cyber Crime Investigation
Cell (CCIC) arrested him in 2009. The boy was accused of sending an email to a private news
company saying, “I have planted 5 bombs in Mumbai, you have two hours to find them”. The
concerned authorities were contacted immediately, in relation to the cyber case in India, who
traced the IP address (Internet Protocol) to Bangalore.
6. Discuss the cyber crime : Unauthorized access with a suitable example.
7. Discuss the Information Technology Act,2000 that deals with Child Pornography.
8. Give your views on Privacy of Online data. How can it be secured?
Suggested Readings :
1. Prashant Mali (2017),CYBER LAW & CYBER CRIMES SIMPLIFIED, Cyber

2. InfomediaPublications,Fourth Edition
3. Pavan Duggal(2019) Cyber Law - An exhaustive section wise Commentary on the
Information Technology Act along with Rules, Regulations, Policies, Notifications ,
Universal Law Publishing
4. Vakulsharma (2018) ,Information Technology - Law and Practice (Law and Emerging
Technology, Cyber Law & E-Commerce)
B.Com(CA) 2020 - 2021
Semester – VI
20CCU613 A ENTREPRENEURSHIP (PRACTICAL) 2H – 1C
COURSE OBJECTIVE:
The objectives of the practical work are:
• To introduce the students to the world of business by developing in them the core skills and
competencies required for an entrepreneur.
• To develop in the students qualities such as leadership, self-confidence, initiative, facing
uncertainties, commitment, creativity, people and team building, integrity and reliability.
• To enable the students to acquire the skills and knowledge needed for conducting surveys,
collecting, recording and interpreting data and preparing simple estimates of demand for
products and services.
• To instill in the students important values and entrepreneurial discipline.
COURSE OUTCOME
By the end of the programme, students will have knowledge and understanding of:
o Key concepts underpinning entrepreneurship and its application in the recognition and
exploitation of product/ service/ process opportunities
o Key concepts underpinning innovation and the issues associated with developing and sustaining
innovation within organisations
o How to design creative strategies for pursuing, exploiting and further developing new
opportunities
o Issues associated with securing and managing financial resources in new and established
organisations
LIST OF PRACTICALS:
1) Drawing a profile of a successful entrepreneur.
2) Studying a public sector undertaking and highlighting its sucess/failure, by analyzing the factors
responsible.
3) Studying a small scale unit in the locality to bring out the procedures and processes adopted by
the unit to become a feasible business venture.
4) A study of competition in business by choosing two or more rivals in the market and analyzing
their strengths and weaknesses.
5) Take the school itself for a case study and analyze any two aspects of the school plant for
chalking out a plan of action: Infrastructure, academics, co-curricular activities etc.
6) A case study on a thriving fast food shop/restaurant in your locality. What makes it so popular?
A case study on the ways in which a business unit has mobilized its financial resources.
7) A case study on the enterprise management techniques adopted by a business house.
8) A case study on the marketing strategies of a successful consumer durable company.
9) A case study on the financial management of a Public Limited Company.
10) A case study on any Specialized Institution that supports and guides the establishment of a small
scale unit.
11) Studying the balance sheets of two big private companies to assess their trade and credit
worthiness.
12) Studying the inventory management of a large manufacturing industry to ascertain the processes
involved for optimizing cost.
13) Carrying out a case study on an established industrial house/company to find out the value
system of the company and how it fulfills its social commitment/obligations.
14) Carrying out a case study on an established industry to ascertain the processes followed to
reduce/prevent pollution.
15) Study on environment friendly companies and their contribution to preservation.
Text Books:
1. Vasant Desai. (2006), Dynamics of Entrepreneurial Development and Management. Mumbai,
Himalaya Publishing House.
Reference Books:
1. Singh, Nagendra P (2015), Emerging Trends in Entrepreneurship Development. New Delhi:
ASEED
2. SS Khanka. (2009). Entrepreneurial Development, New Delhi, S. Chand & Co
3. K Ramachandran.(2008). Entrepreneurship Development, New Delhi, McGraw-Hill Education.
4. C.B.Gupta and N.P.Srinivasan (2008). Entrepreneurial Development [5th Edition]. New Delhi,
Sultan Chand and sons.
B.Com(CA) 2020 - 2021
Semester – VI
20CCU613 B SERVICE MARKETING (PRACTICAL) 2H – 1C
Course Objectives:
• To provide students with an appreciation of concepts, functions, and techniques of the craft of
marketing services.
• Identify critical issues in service design including the nature of service products & markets,
building the service model, and creating customer value;
• Demonstrate ability in evaluating service designs;
• To provide an in-depth appreciation and understanding of the unique challenges inherent in
managing and delivering quality services.
• To promote a customer service-oriented mindset.
Course Outcomes:
• The students will be able to provide a practical basis for assessing service performance using
company examples
• The students will be able to explain the nature and scope of services marketing
• The students will be able to explain service blueprinting, the integration of new technologies, and
other key issues facing today's customer service providers and service managers.
• Effectively understand what quality means in service delivery and how perceptions of service
quality are developed by customers.
• Identify critical issues in service design including the nature of service products & markets,
building the service model, and creating customer value;
List of Practical
1. Prepare a presentation on basic concept of services
2. The Services Sector in the Indian Economy – Give a Presentation
3. Prepare a presentation on Differences between goods and services
4. Role of technology in services marketing – Give a Team Presentation
5. Give a Group Role Play on “Gap model of service quality”
6. Discuss in group on the following
a. Classification of services
b. Major Players in services sector
c. Service marketing system
d. Service pricing strategy
e. Services marketing mix
f. Service Quality Management
7. Design Presentation slides on the following topics
a. Evolution and growth of service sector
b. Employees‘ Roles in Service Delivery
c. Customers‘ Roles in Service Delivery
d. Services promotions
e. SERVQUAL Model
Reference Book
1. R. Srinivasan – Services Marketing - The Indian Context, 3rd Ed. (2012) PHI Learning
2. Harsh V. Verma – Service-Marketing: Text and Cases, 2/Ed 2011
3. Lovelock – Services Marketing: People, Technology and Strategy (Pearson Education,5th
edition) 2001.
4. Zeithaml VA – Services Marketing: Integrating Customer Focus Across the Firm – McGraw Hill
Edn India 2013 6th ed.
5. Rama MohanaRao K – Services Marketing (Pearson Education). 2nded (2011).
6. Rajendra Nargundkar – Services Marketing - McGraw Hill Edn (India) p ltd 3rded 2010
7 .GovindApte – Services Marketing 1st ed. 2004 - Oxford Univ. Press
B.Com(CA) 2020 - 2021
Semester – VI
20CCU691 PROJECT 8H – 6C
Instruction Hours / week: L: 8 T: 0 P :0 Marks: Internal: 40 External: 60 Total: 100
COURSE OBJECTIVES:
1. To identify an issue to be analysed and to be solved in a business setup or real time scenario
using primary or secondary data collection.
2. To understand the application of Research process in the area of
accounting/Finance/Marketing/HR/International business etc.
3. To analyze the data and critically evaluate the result and formulate the suggestion for the
problem identified.
4. To apply the theoretical and practical learning of doing research into lifelong practice.
5. To Communicate in oral and written form and prepare report
6. To Work in team and exhibit leadership skills
7. To utilize the IT applications for analysis and preparation of report
COURSE OUTCOMES:
1. Identify an issue to be analysed and to be solved in a business setup or real time scenario using
primary or secondary data collection.
2. Understand the application of Research process in the area of accounting/ Finance /Marketing
/HR/International business etc.
3. Analyze the data and critically evaluate the result and formulate the suggestion for the problem
identified.
4. Apply the theoretical and practical learning of doing research into lifelong practice.
5. Communicate in oral and written form and prepare report
6. Work in team and exhibit leadership skills
7. Utilize the IT application for analysis and preparation of report.
The students should select a problem in Accounting, Finance, Marketing or any other
arears related to commerce.
Report should contain
• Introduction
o Introduction about the industry
o Introduction about the Company
o Review of literature – Minimum 10 papers from referred journal
o Need for the Study
o Objectives
• Research Methodology
o Research Design
o Sampling Design
o Sources of Data Collection
o Tools used for analysis
o Limitation
• Data analysis and interpretation
• Findings and Suggestions
• Conclusion
• Bibliography (APA format)

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B.

1.2 Mode of Study

B.Sc., B.Com, BCA, BBA 6 12

3. CHOICE BASED CREDIT SYSTEM

4. STRUCTURE OF THE PROGRAMME

5.0 Value Added Courses

7.0 Extension Activities

10. COURSE COMMITTEE FOR COMMON COURSES

* Includes Viva- voce conducted during the model Exam practical.

14. IMPROVEMENT OF MARKS IN THE COURSES ALREADY PASSED

16. GRADE SHEET

Sum of the product of the GP by the corresponding

 Ci Sum of the credits of the courses of that

i.e. GPA of a Semester =  CiGPi

CGPA of the entire programme = -------------------------------------------------

26. REVISION OF REGULATION AND CURRICULUM

Programme Total 14 14 216

20AEC101 Business Communication

20AEC201 Environmental Studies

Semester Course code Name of the course

20CCU101 Financial Accounting

20CCU111 Introduction to Information Technology (Practical)

20CCU201 Advanced Financial Accounting

20CCU202 Business Law

20CCU211 RDBMS (Practical)

20CCU301 Corporate Accounting

20CCU413 Data Analytics in Business

Semester Course code Name of the course

20CCU305A Computerised Accounting System

20CCU312A Computerised Accounting System (practical)

20CCU312B Management Information System (Practical)

20CCU511A HTML (Practical)

20CCU613 A Entrepreneurship (Practical)

20CCU602A PHP Programming

Semester Course code Name of the course

20CCU512B Consumer Behaviour (Practical)

20CCU601A Banking and Insurance

20CCU611A Banking and Insurance (Practical)

20CCU601B Business Economics

20CCU611B Business Economics (Practical)

PROGRAM SPECIFIC OUTCOMES (PSO)

Graduates will acquire knowledge

அலகு – I : தமிழ் இலக் கியவரலாறு– I

அலகு – II :சங் கஇலக் கியம் (18

அலகு – III :அறஇலக் கியமும் சிற் றிலக் கியமும் (20 மணிநேரம் )

ஆ). சிற் றிலக்கியம் (10 மணிந ரம் )

அலகு - IV :கொப் பியஇலக்கியம் (12மணிந ரம் )

ஆ). கடிதப் பயிற் சி(6 மணிந ரம் )

Suggested Reading: 1. Hewings Martin,2013Advanced Grammar in Use,

UNIT I: Fundamentals of Accounting - Accounting – Need – Objectives – Advantages –

UNIT-III:Accounting for Hire - Purchase and Installment Systems – Introduction - Features of

Note: Distribution of Marks - 20% theory and 80% problems.

UNIT- I: Matrices & Basic Mathematics of Finance: Definition of a matrix - Types of

UNIT-III: Uni-variate Analysis: Measures of Central Tendency: Arithmetic mean - median-

UNIT-IV: Bi-variate Analysis: Simple Linear Correlation Analysis: Meaning, and

UNIT I: Communication - Nature of Communication: Process of Communication - Types of

அலகு – I : தமிழ் இலக் கியவரலாறு- II (10 மணிந ரம் )

பொடநூல் :கற் பகச்நசொகல – தமிழ் ஏடு.

UNIT –I – Grammar: Voice,Idioms and Phrases, Clauses and Reported Speech