B.Com.B&I

B.
Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
BACHELOR OF COMMERCE
BANKING AND INSURANCE
SYLLABUS: 2017-18 Onwards
Dr. N.G.P ARTS AND SCIENCE COLLEGE (Autonomous)

(Re-Accredited with A Grade by NAAC)
(Affiliated to Bharathiar University,)
Dr. N.G.P. Nagar - Kalapatti Road
Coimbatore-641048
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
BACHELOR OF COMMERCE BANKING AND INSURANCE
REGULATIONS
ELIGIBILITY:
A candidate who has passed in Higher Secondary Examination with any
Academic Stream or Vocational Stream as one of the subjects under Higher
Secondary Board of Examination and as per the norms set by the Government of
Tamil Nadu or an Examination accepted as equivalent thereto by the Academic
Council, subject to such conditions as may be prescribed thereto are permitted to
appear and qualify for the Bachelor of Commerce Banking and Insurance
Degree Examination of this College after a course of study of three academic
years.
OBJECTIVES OF THE PROGRAMME:
The Curriculum is designed to attain the following learning goals which students
shall accomplish by the time of their graduation:
1. To gain a substantial understanding of concepts in key areas of Banking

Insurance and its applications.
2. To carry out the required analysis and synthesis involved in Banking,
Insurance and its applications.
3. Able to show professional competence in the industry and in its
implementation.
4. To develop and equip the employability skills to meet the requirement
of the Banking and Insurance sector.
17UBI2AA Allied – II:

Entrepreneurial 6 3 25 75 100 4
Development
Part – IV
17UFC2FA Value
Education - 2 2 - 50 50 2
Human Rights
Total 30 525 20
Third Semester
Part – III
17UBI33A Core – V:
Corporate 6 3 25 75 100 5
Accounting
17UBI33B Core – VI:
Fundamentals 5 3 25 75 100 4
of Insurance
17UBI33C Core – VII :
Banking Law 6 3 25 75 100 5
and Practice
17UMA3AA Allied - III:
Mathematics 5 3 25 75 100 4
for Business
17UBI3SA Skill Based
Course -I : 4 3 20 55 75 3
E-Banking
Part – IV
NMEC – I 2 2 - 50 50 2
17UFC3FA/ Tamil
17UFC3FB/ Advanced
17UFC3FC/ Tamil (or)Yoga
17UFC3FD/ for Human
17UFC3FE Excellence 2 2 - 50 50 2
Women’s
Rights
Constitution of
India
Total 30 575 25
Fourth Semester
Part – III
17UBI43A Core - VIII:
Merchant 4 3 25 75 100 4
Banking
17UBI43B Core - IX:

Financial 4 3 20 55 75 3
Management
17UBI43C Core - X:
Company law
and Secretarial 4 3 25 75 100 4
Practice
17UBI43D Core - XI :
Insurance 5 3 25 75 100 4
Management
17UMA4AA Allied – IV :
Statistics for 5 3 25 75 100 4
Business
Course -II :
Executive 4 3 20 55 75 3
Business
Communication
Part – IV
NMEC – II 2 2 - 50 50 2
17UFC4FA/ Tamil
17UFC4FB/ Advanced
17UFC4FC Tamil (or)
2 2 - 50 50 2
General
Awareness
Total 30 650 26
Fifth Semester
Part – III
17UBI53A Core – XII :
Income Tax
5 3 25 75 100 4
law and
Practice
17UBI53B Core - XIII :
Commercial
6 3 25 75 100 5
Bank
Management
17UBI53C Core - XIV :
Principles of 5 3 25 75 100 4
Marketing
17UBI53D Core - XV :
Cost 5 3 25 75 100 4
Accounting
Elective –I : 5 3 25 75 100 4

Course - III :
Computer 4 3 20 55 75 3
Application in
Business
Part – IV
17UBI53T Industrial
Grade A to C
Training
Total 30 575 24
Sixth Semester
Part – III
17UBI63A Core - XVI :
Management 6 3 25 75 100 5
Accounting
17UBI63B Core – XVII:
Principles of 5 3 25 75 100 4
Auditing
17UBI63P Core Practical-
I : Office 5 3 40 60 100 2
Automation
Elective –II : 5 3 25 75 100 4
Elective –III :* 5 3 25/40 75/60 100 4
17UBI6SA Skill based
Course - IV:
Insurance 4 3 20 55 75 3
Legislative
Framework
Part – V
17UEX65A Extension
- - 50 - 50 2
Activity
30 625 24
Total 3500 140
Note: * In Sixth semester the student can opt for either project or theory paper
as Elective –III. If theory paper is opted the mark distribution is 25 CA: 75 CE,
If Project is opted the mark distribution is 40 CA: 60 CE
ELECTIVE - I
(Student shall select any one of the following courses as Elective - I in fifth
semester)
S.No Course Code Name of the Course
1. 17UBI5EA Retail Banking
2. 17UBI5EB Rural Banking and Micro Finance

3. 17UBI5EC Central Banking
ELECTIVE - II
(Student shall select any one of the following courses as Elective – II in sixth
semester)
1. 17UBI6EA Insurance Laws and Regulation
2. 17UBI6EB Practices of General Insurance
3. 17UBI6EC Risk Management
ELECTIVE – III
(Student shall select any one of the following courses as Elective – III in Sixth
Semester)
1. 17UBI6ED Financial Markets and Services
2. 17UBI6EE Indirect Tax
3. 17UBI6EV Project Work
NON MAJOR ELECTIVE COURSE

1. The department offers the following two papers as Non Major Elective
Course for other than the Commerce studies related students.
2. Student shall select any one of the following course as Non Major Elective
Course during their third and fourth semester

1. 17UNM34U Practical Banking
2. 17UNM44U Principles of Insurance
Total Credit Distribution
Cumulative
Courses Credits Total Credits
Total
Part I: Tamil 3 2x 100 = 200 6

12
Part II: English 3 2x 100 = 200 6
Part III:
Core 5 6x100= 600 30

Core 4 9x100= 900 36
Core 3 2 x 75 = 150 06 114
Core Practical 2 1x100= 100 02
Allied 4 4x100= 400 16
Elective 4 3x100 = 300 12
Skill based courses 3 4 x 75 = 300 12
Part IV:
Value Education 2 2 x 50= 100 04
Environmental Studies 2 1 x 50 = 50 02 12
General Awareness 2 1 x 50 = 50 02
NMEC 2 2 x 50= 100 04
Part V:
Extension Activity 2 1x50 = 50 02 02
Total 3500 140 140

FOR COURSE COMPLETION

Students have to complete the following Course:
1. Language papers (Tamil/Malayalam/French/Hindi, English) in I and
II Semester.
2. One Environmental Studies and Human Rights in I and II semester
respectively.
3. Foundation Courses in III and IV semester respectively.
4. Allied papers in I, II, III and IV semesters.
5. Non Major Elective Course in the third and fourth semester.
6. Extension activity in VI semester.
7. Elective papers in the fifth and sixth semesters.
8. Students have to complete the following –Industrial training: Course
code: 17UBI53T.
Students must undergo Industrial training for 15 – 30 days during IV

Semester Summer Vacation. Evaluation of the Report done by the
Internal and external Examiner in the V Semester. Based on their
performance Grade will be awarded as A to C.
A- 75marks and above
B- 60-74 marks
C- 40-59 marks
Below 40 marks – Re appear (RA)
Earning Extra credits is not mandatory for course completion

Extra credits:
Total
Courses Credit
credits
BEC/ Self study courses 1 1
Hindi / French/ Other foreign Language

1 1
approved by certified Institutions
Type Writing / Short Hand Course 1 1
Diploma/certificate/CPT/ ACS Inter/

1 1
NPTEL Course
Representation – Academic/Sports /Social

Activities/ Extra Curricular / Co-Curricular
1 1
activities at University/ District/ State/
National/ International
Total 5
Rules:
The students can earn extra credits only if they complete the above during the
course period (I to V semester) and based on the following criteria. Proof of
Completion must be submitted in the office of the Controller of Examinations
before the commencement of the VI Semester. (Earning Extra credits are not
mandatory for Course completion)
1. Student can opt BEC course/ Self study course to earn one credit. They
have to Enroll and complete any one of the course during their course
period before fifth semester (I semester to V semester).
Self Study Courses offered by the Department of

Commerce Banking and Insurance
S. No. Semester Course Code Course Title

1. 17UBISS1 Supply Chain Management
Semester
Insurance Regulatory and
2. III 17UBISS2 Development Authority
2. Student can opt Hindi/ French/ Other foreign Language approved by

certified Institutions to earn one credit. The certificate(Hindi) must be
obtained from Dakshina Bharat Hindi Prachar Sabha and He/ she has to
enroll and complete during their course period ( first to fifth semester)
3. Student can opt for Type writing /short hand course to earn one extra
credit. He/she has to enroll and complete the course during their course
period to obtain certificate through Tamil Nadu Board of Technical
Education
4. Student can opt for Diploma/certificate/CPT/ACS Inter/ NPTEL Course
to earn one extra credit. Student who opt for Diploma/ Certificate course
have to enroll any diploma/certificate course offered by Bharathiar
University through our Institution. Student who opt for CPT/ ACS/CMA
have to enroll and complete the foundation level during the course period.
Students who opt for NPTEL course should complete the course certificate
through NPTEL.
5. Award Winners in Academic/ Representation in Sports /Social Activities/
Extra Curricular/ Co-Curricular Activities at University/ District/ State/
National/ International level can earn one extra credit.
PROGRAMME OUTCOMES:
On the successful completion of the programme, the following are the expected
outcomes.
PO Number PO Statement
To develop and inculcate the traits of professionalism among

PO 1 the students. Professional attire, professional communication
skills and Professional discipline will be inculcated.
Students undertaking the course will have comprehensive
PO 2 and up-to-date knowledge in the courses of Banking and
Insurance.
Basic investment information is to combine academic work
PO 3
with financial markets.
The company’s operation, accounting cycle within relevant
PO 4 books, records and financial statements and closing entries,
and correction will be able to recognize.
Besides the knowledge of the basic law, promotes the
PO 5 development of ethical responsibilities of banking law,
insurance law and capital market law.
17UBI13A CORE – I:
SEMESTER –I
PRINCIPLES OF ACCOUNTANCY
Hours Per Week: 6
Total Credits: 4
PREAMBLE:
1. To impart basic knowledge about the accounting principles and
procedures.
2. To enhance the students with practical knowledge of book keeping.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to:
CO
CO Statement Knowledge
Number Level
Know the concepts, conventions and rules of
CO1 accounting to pass journal entries and prepare K1,K2and K3
ledger accounts
Obtain knowledge to prepare final accounts of a
CO2 company and to gain skills to detect and prevent K1,K2and K3
errors in journal and ledger accounts
CO3 Capture the procedures relating to bills of K1,K2and K3

exchange, Account current and Average due date
Acquire stuff to reconcile cash book and pass book
CO4 K1,K2and K3
and to prepare accounts of Non- trading concerns
CO5 Classify and apply appropriate methods of K1,K2and K3

depreciation
MAPPING WITH PROGRAMME OUTCOMES:

COs/Pos PO1 PO2 PO3 PO4 PO5
CO1 S S M S M
CO2 S S M S M
CO3 S S M S M
CO4 S S M S M
CO5 S S M S M
S-Strong: M-Medium; L-Low
17UBI13A CORE - I :
SEMESTER –I
PRINCIPLES OF ACCOUNTANCY
Hours Per Week: 6
Total Credits: 4
CONTENTS
Note: Distribution of Marks: 80% problems and 20%Theory.

UNIT – I
Introduction: Book keeping – Advantages and Limitations of Accounting –
Fundamentals of Book Keeping – Accounting Concepts and Conventions –
Journal – Ledger – Subsidiary books – Trial balance.
UNIT – II
Final Accounts of a Sole Trader: – Trading Account, Profit and Loss Account
and Balance sheet with adjustments – Differences between Trial Balance and
Balance sheet– Errors and their rectification–Types of errors.
UNIT – III
Bills of Exchange: –Promissory notes and bills of exchange –Recording of
transactions relating to bills –Books of Drawer and Acceptor –Honour and
dishonor of bills –Renewal of bills – Retiring of bills under rebate.
Account Current and Average Due Date: Meaning – Advantages – Calculation
of Account Current and Average Due Date.
UNIT – IV
Bank Reconciliation Statement: –Need –Reasons for difference between cash
book and pass book balances – Preparation of Bank Reconciliation Statement –
Non Trading Accounts : - Receipts and Payments and income and expenditure
account and Balance sheet– Difference between Receipts and Payments and
income and expenditure account.
UNIT – V
Depreciation: –Meaning –Causes –objects of providing for depreciation – Factors
affecting depreciation – Accounting Treatment – Methods of providing
depreciation– Straight line method – Diminishing Balance Method– Change in
method of Depreciation – Sinking fund method.
TEXT BOOKS:
1. Reddy T.S and Murthy A 2015 Financial Accounting (Sixth Edition)
Margham Publications, Chennai. (Unit –I to V)
2. Jain S.P and Narang K.L 2017 Advanced Accountancy (Twenty First
Edition) Kalyani Publications, New Delhi.
REFERENCE BOOKS:
1. Shukla M.C, Gupta S.C and Grewal T.S 2016 Advanced Accountancy
Volume 2 (Nineteenth Edition) Sultan Chand and Sons, New Delhi.
2. Maheshwari S.N, Suneel K and Maheshwari 2014 Financial Accounting (Fifth
Edition) Vikas Publications, Noida.
CORE – II:
17UBI13B SEMESTER –I
INDIAN BANKING SYSTEM
Hours Per Week: 6
Total Credits: 5
PREAMBLE:
1. To enable the students to understand the banking system prevailing in
India.
2. To gain the knowledge about various banking systems and regulations.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
CO Number CO Statement Knowledge

Level
Understand the Basics of Banking, Relationship
CO 1 K1, K2
between Banker and Customer and Bank Deposit
Understand the structure of a national banking
CO 2 K1, K2
system(tiers, bank types)
Provide students insights into Recent Development K1, K2 and
CO 3
in Banking Industry K3
Understand the Government and RBI’s powers to
CO 4 K1, K2
control and regulate banks.
Know the important provisions of Banking
CO 5 K1, K2
Regulation Act 1949.

COS/POS PO 1 PO 2 PO 3 PO 4 PO 5
CO 1 S S S S S
CO 2 S S M S S
CO 3 S S M S S
CO 4 M S M S S
CO 5 S S M S S
CORE - II:
17UBI13B SEMESTER –I
INDIAN BANKING SYSTEM
Hours Per Week: 6
Total Credits: 5
CONTENTS
UNIT – I
Introduction to Banking Business: Brief History- Business of Banking –meaning
of Banking – Functions of Banks – Difference between Banking and other
business – Banker Customer Relationship: Banker - Customer – Relationship
between Banker and Customer - Bank Deposit.
UNIT – II
Structure of Indian Banking System: Introduction – Banking Structure in India:
Commercial Bank - Regional Rural Bank - Co-operative Bank – NABARD – NHB
- SIDBI – IDBI – EXIM Bank.
UNIT – III
Banking Sectors: Recent Development in Banking Industry – Banking Sectors –
Corporate Banking – Retail Banking – International Banking – Rural Banking -
Non-Banking Financial Intermediaries.
UNIT – IV
Reserve Bank of India: Objectives- Organization- Function and working-
Monetary policy- Credit control measures and their effectiveness.
UNIT – V
Banking Regulation Act, 1949: History- Social control- Banking Regulation Act
as applicable to banking companies and public sector banks- Banking Regulation
Act as applicable to Co-operative banks.
TEXT BOOKS:
1. Jyotsna Sethi and Nishwan Bhatia 2014 Elements of Banking and
Insurance (Second Edition) PHI Learning Limited, New Delhi.
(Unit I to V)
2. Jagroop singh 2015 Indian Banking System (Third Edition) Kalyani
Publishers, New Delhi.(Unit I to V)
REFERENCE BOOKS:
1. Natarajan S and Dr. Parameswaran R 2014 Indian Banking (Second
Edition) Sultan Chand and Sons, New Delhi.
2. Shekar K. C 2014 Banking Theory and Practice (Twenty First Edition)
Vikas Publication, Noida.
ALLIED - I :
17UBI1AA SEMESTER –I
BUSINESS ECONOMICS
Hours Per Week: 6
Total Credits: 4
PREAMBLE:
1. To discuss the relationship between economics and business.
2. To analyze the application of economic theories in modern business.
COURSE OUTCOMES:
CO
Number Level
Know the concepts of micro and macro economics
CO 1 along with the role and responsibilities of a business K1,K2
economist
Analyze the factors determining the demand and K1,K2 and
CO 2
supply K3
Aware of cost concepts and production functions K1,K2 and
CO 3
with its relationship K3
Classify the market competitions to adopt K1,K2 and
CO 4
appropriate pricing methods K3
CO 5 Comprehend the methods of calculation of national K1,K2 and

income K3

CO 1 S S S M S
CO 2 S M M M M
CO 3 S M S M S
CO 4 S S M M M
CO 5 S M S S S

ALLIED - I :
17UBI1AA SEMESTER –I
BUSINESS ECONOMICS
Hours per Week: 6
Total Credits: 4
CONTENTS
UNIT - I
Business Economics: Business Economics- Meaning- Definition- Scope of

Business Economics- Micro and Macro Economics- Economic Concepts Applied
in Business Economics- Role and Responsibilities of a Business Economist.
UNIT - II
Demand and Supply: Meaning of Demand - Types- Determinants and

Distinctions of demand - Law of Demand - Elasticity of Demand - Demand
Forecasting. Supply: Meaning of Supply – Supply factor- Law of Supply-
Elasticity of Supply- Factors Determining Elasticity of Supply.
UNIT - III
Cost Concepts: Cost Concepts- Cost Output Relationship- Production Function-

Iso - quant’s- Law of Variable Proportions- Returns to Scale- Producer’s
Equilibrium.
UNIT - IV
Market: Market- Meaning- Market Structure- Perfect Competitions- Features-

Imperfect Competitions- Features- Monopoly- Monopolistic Competitions-
Oligopoly: Cartels, Price Leadership and Price Rigidity- Pricing Under perfect
and Imperfect Competitions- Price Discrimination under Monopoly.
UNIT - V
National Income: National Income- Definition- Concept- Uses- Methods of
Calculating National Income- Difficulties in Estimation of National Income-
National Income and Economic Welfare.
TEXT BOOKS:
1. Shankaran S 2013 Business Economics (Fourth Edition) Margham

Publication, Chennai.
2. Maheshwari S.N 2015 Business Economics (First Edition) SBPD, Agra.
REFERENCE BOOKS:
1. Ahuja H. L 2014 Business Economics (Eleventh Edition) Sultan Chand

and Sons, New Delhi.
2. Shankaran S 2015 Economic Analysis (Seventh Edition) Margham
Publication Chennai. (Unit I-V)
CORE - III:
17UBI23A SEMESTER –II
FINANCIAL ACCOUNTING
Hours Per Week: 6
Total Credits: 5
PREAMBLE:
1 . To understand the procedure for different kinds of Businesses like
Branch, Department ,Hire Purchase , etc.,
2 . To expose the Accounting procedure and aspects of Partnership Firm.
COURSE OUTCOMES:
CO Number CO Statement Knowledge

Level
To understand the various methods of maintaining
Branches Accounts and departmental accounts and K1, K 2 and
CO 1
also able to prepare a simple Branch and K3
departmental Accounts.
To develop accounting knowledge relating to Hire K1, K 2 and
CO 2
purchase and Installment System K3
To make the students understand the fundamentals K1, K 2 and
CO 3
of Partnership Accounts K3
To learn the steps to prepare Partnership Accounts K1, K 2 and
CO 4
at the time of Admission and Retirement of Partner K3
To expose the accounting knowledge about the K1, K 2 and
CO 5
dissolution of partnership firm K3
MAPPING WITH PROGRAMME OUTCOMES

CO 1 S S M S M
CO 2 S S M S M
CO 3 S S M S M
CO 4 S S M S M
CO 5 S S M S M
CORE – III:
17UBI23A SEMESTER –II
FINANCIAL ACCOUNTING
Hours Per Week: 6
Total Credits: 5
CONTENTS
Note: The question paper shall cover 20% Theory and 80% Problem.
UNIT – I
Branch Accounts: Types of Branches- Dependent branches - Stock and Debtors
system - Independent branch (foreign branches excluded).
Departmental Accounts: Need for departmental accounting- Basis for Allocation
of expenses – Inter departmental transfer at cost or selling price.
UNIT – II
Hire Purchase: Main Features – Hire Purchase Trading Account – Debtors
Method - Installment Purchase System.
UNIT – III
Partnership Accounts:
Definition of Partnership- Partnership Deed –Necessary Adjustment in Accounts:
Interest on Capital –Interest on Drawings-Partner’s Salary or Commission –
Interest on Partners’ Loan – Profit and Loss Appropriation Account - Division of
Fixed and Fluctuating capitals -Past Adjustments -Guarantee of Profits.
UNIT - IV
Admission of Partner: Treatment of Goodwill - Revaluation of Assets and
Liabilities - Calculation of Ratios for Distribution of Profits - Capital
Adjustments.
Retirement of Partner: Adjustment of Goodwill through Capital A/c only -
Settlement of Accounts - Retiring Partner’s Loan Account with equal Installments
only.
UNIT – V
Dissolution: Insolvency of Partners- Garner Vs Murray- Insolvency of all
Partners - Deficiency A/c - Piecemeal Distribution - Proportionate Capital
Method only.
TEXT BOOKS:
1 . Reddy T.S and Murthy A 2017 Financial Accounting (Sixth Edition)

Margham Publications, Chennai. (Unit –I to V)
2 . Jain S.P and Narang K 2017 Advanced Accountancy Volume 1 (Nineteenth
Edition) Kalyani Publishers, New Delhi.
REFERENCE BOOKS:
2. Maheshwari S.N, Suneel K and Maheshwari 2014 Financial Accounting (Fifth
Edition) Vikas Publications, Noida.
CORE - IV:
17UBI23B BUSINESS ORGANISATION AND SEMESTER- II
OFFICE MANAGEMENT
Hours Per Week: 6
Total Credits: 3
PREAMBLE:
1. To develop actionable plans to address the most significant
management challenges.
2. To develop the skill of running a business organization as well as
managing the problems.
COURSE OUTCOMES:
In the successful completion of the course, students will be able to
CO Knowledge
CO Statement
Number Level
Understand the evolution of the business
organization and Demonstrate understanding of K1, K 2 and
CO 1
ethical, social and legal responsibilities of K3
business organizations.
1. Demonstrate their abilities to organize offices
K1, K 2 and
CO 2 and establish standard office procedures and
K3
practices.
2. Develop the ability to support management K1, K 2 and
CO 3
in office administration K3
3. Demonstrate skills and tasks required to K1, K 2 and
CO 4
work in real Organization setting. K3
4. Operate standard office machines and make K1, K 2 and
CO 5
use of relevant software packages. K3

CO 1 S S M S S
CO 2 M S M M S
CO 3 S S M M S
CO 4 S S M M M
CO 5 S S M S M
CORE – IV:
17UBI23B BUSINESS ORGANISATION AND SEMESTER- II
OFFICE MANAGEMENT
Hours Per Week: 6
Total Credits: 3
CONTENTS
UNIT - I
Business Organization: Nature and Scope of Business - Forms of Business
Organization –Sole Trader - Partnership Firm –Limited Liability Partnership -
Joint Stock Company and Co-operative Society – Public Enterprises.
UNIT - II
Location of Business: – Introduction- Meaning of the term Plant, Firm, and
Industry – Measures of Size - Factors influence location - Localization of
industries- Decentralization of Industries –Selection of Site.
UNIT - III
Office Layout and Office Accommodation: Introduction – Meaning of Office –
Functions of Office – Importance of an Office - Factors governing the
effectiveness of Office Work – Location of Office Building – Office Space
Planning and Lay out.
UNIT - IV
Record Administration: Purpose-Principles –Essentials. Filing: Importance –
Functions-Advantages-Objects –Essentials –Planning a Filing System-Organizing
of Filing –Methods of Filing and Indexing-Filing Routine.
UNIT - V
Office Machines and Equipment: Importance-Advantages –Disadvantages-
Factors in selection of Office Machines-Telephone-Dictaphone-typewriter-
Duplicating Machines – Franking Machines –Accounting Machine – Time
Punching Machine –Cheque writing Machine – Electronic Computer –Uses –
Advantages and Advantages – Office Automation.
TEXT BOOKS:
1. Sharma R. K 2014 Business Organization and Office Management

(Third Edition) Kalyani publishers, New Delhi. (Unit –I to V)
2. Bhatia R.C 2015 Business Organization and Office Management (First
Edition) ANE Books, New Delhi.
REFERENCE BOOKS:
1. Chopra R. K 2015 Office Management (Seventeenth Revised Edition)
Himalaya Publishing house, New Delhi.
2. Ghosh P. K 2015 Office Management (Twelfth Edition) Sultan Chand
and Sons, New Delhi.
ALLIED - II:
17UBI2AA SEMESTER –II
ENTREPRENEURIAL DEVELOPMENT
Hours Per Week: 6
Total Credits: 4
PREAMBLE:
1 . To inculcate the students about the entrepreneurial development.
2 . To make the students to understand the functions of entrepreneurship.
COURSE OUTCOMES
CO Knowledge
CO Statement
Number Level
To discover, nourish and nurture
K1, K 2 and
CO 1 entrepreneurial traits and talents among the
K3
students
To sensitize students about various institutions
K1, K 2 and
CO 2 supporting and developing entrepreneurial
K3
talent
To enable students to learn about business idea
generation, the sources of ideas, project K1, K 2 and
CO 3
planning, formulation, appraisal, and K3
implementation strategies
To provide knowledge about the need for
training and development, and the various K1, K 2 and
CO 4
phases of Entrepreneurial Development K3
Programmes in India
Compare their personal characteristics and K1, K 2 and
CO 5
interests to that of the “successful” entrepreneur. K3

CO 1 S S S S M
CO 2 M S S M S
CO 3 S S S M S
CO 4 S S S M M
CO 5 S M S M M
ALLIED - II:
17UBI2AA ENTREPRENEURIAL DEVELOPMENT SEMESTER –II
Hours Per Week: 6

Total Credits: 4
CONTENTS
UNIT - I
Entrepreneur and Entrepreneurship: Introduction – Evolution of the Concept of
Entrepreneur- Characteristics of Successful entrepreneurs – The Charms of
Becoming an Entrepreneur- Entrepreneurial decision Process – Functions of
Entrepreneur – Need for an Entrepreneur – Types – Women Entrepreneur and
Social Entrepreneur. Concept of Entrepreneurship - Factors influencing
Entrepreneurship Growth – Entrepreneurship Growth in India – Role of
Entrepreneurship in Economic Development.
UNIT – II
Start -up : Micro, Small and Medium Entrepreneurs- Meaning – definition –

Essentials ,Features and Characteristics – Scope of Micro and Small Enterprises –
Objectives of Micro Enterprises –Role of Micro Enterprises in Economic
Development – Packages for Promotion of Micro and Small Scale Enterprises –
Problems of Micro and Small Enterprises – Opportunity Identification and
selection – Formulation of Business Plans.
UNIT - III
Project Appraisal: Concept of Project Appraisal – Methods of Project Appraisal:

Economic Analysis – Financial Analysis – Market Analysis – Technical
Feasibility – Managerial Competence – Environmental Clearance for SMEs.
Financing of Enterprise: Meaning and need for financial planning – Sources of
Finance – Capital Structure – Capitalization – Term Loans – Sources of Short
term loans – Venture Capital – Export Finance – Taxation Benefits.
UNIT - IV
Institutional Finance to Entrepreneurs: Entrepreneurial Development -
Agencies -Commercial Banks - District Industries Centre - National Small
Industries Corporation - Small Industries Development Organization - Small
Industries Service Institute. Financial Institutions - IFCI – IRBI- SFCs- SIDBI
UNIT – V
Entrepreneurship Development in India: Entrepreneurial Development

Programmes (EDP)-Objectives of EDPs - Role of Government in organizing
EDPs - Critical evaluation of EDPs- Suggestions for Making Entrepreneurial
Development Programmes more Effective.
TEXT BOOKS:
1. Khanka S.S 2016 Entrepreneurial Development (Revised Edition)

Sultan Chand and Sons, New Delhi. (Unit –I to V)
2. Dr. Gupta O.P 2015 Fundamentals of Entrepreneurship (First Edition)
SBPD Publishing House, Agra. (Unit V)
REFERENCE BOOKS:
1 . Gordon E and Natarajan K 2014 Entrepreneurship Development (Fifth

Edition) Himalaya Publishing House, New Delhi.
2 . Jagat Jyoti Baruah 2017 Basics of Entrepreneurship Development (First
Edition) Mahaveer Publications, New Delhi.
CORE - V :
17UB133A SEMESTER –III
CORPORATE ACCOUNTING
Hours per week: 6
Total Credits: 5
PREAMBLE:
1. To understand the basic concepts and procedures in Company

Accounts
2. To facilitate the students with the knowledge of Banking Company and
Insurance Company Accounts
COURSE OUTCOMES:
CO
Number Level
Familiarize with the accounting treatment adopted K1,K2and
CO1 for issue and redemption of equity shares, preference
K3
shares and debentures.
Prepare final accounts of the company and know the K1,K2and

CO2
methods of Valuing shares and Goodwill K3
Obtain knowledge about the preparation of K1,K2and

CO3 accounting for Amalgamation of companies as per
K3
IAS.
equip the students in special transaction of Banking K1,K2and
CO4 companies and able to prepare financial statements of
Banks K3
Make acquainted in special transaction of Insurance K1,K2and

CO5
company Accounts.
K3

COS/POS PO1 PO2 PO3 PO4 PO5
CO1 S S M S M
CO2 S S M S M
CO3 S S M S S
CO4 S S M S M
CO5 S S M S M
CORE -V:
17UB133A SEMESTER –III
CORPORATE ACCOUNTING
Hours per week: 6
Total Credits: 5
CONTENTS
Note: The question paper shall cover 20% theory and 80% problem
UNIT - I
Issue of Shares and Debentures: Issue of Equity Shares - Forfeiture and re-issue
of Equity shares – Issue and Redemption of preference shares - Issue and
redemption of Debentures - Profit to Prior to Incorporation.
UNIT - II
Final Accounts: computation of managerial remuneration, and disposal of profit
-Valuation of goodwill and shares
UNIT - III
Accounting for Amalgamation: Amalgamation of companies as per IAS 14-
Absorption -Alteration of share capital - Accounting for Internal Reconstruction.
UNIT - IV
Banking Company Accounts: Capital Adequacy Norms- Income recognition-
Special transaction of banks- Preparation of final statement of banks.
UNIT - V
Insurance company Accounts: Preparation of final accounts- Life Insurance-
General Insurance.
TEXT BOOKS:
1. Reddy T.S and Murthy 2015 Corporate Accounting (Sixth Edition)
Margham Publications, Chennai.
REFERENCE BOOKS:
1. Jain S.P and Narang K.L 2017 Advanced Accountancy (Twenty First
Edition) Kalyani Publications, New Delhi.
2. Maheshwari S.N, Suneel K and Maheshwari 2014 Corporate Accounting
(Fifth Edition) Vikas Publications, Noida.
CORE - VI:
17UBI33B SEMESTER –III
FUNDAMENTALS OF INSURANCE
Hours per week: 5
Total Credits: 4
PREAMBLE:
1. To give a comprehensive understanding of Fundamentals Principles
and Practices of Insurance.
2. To enable the students to adopt the theoretical knowledge and skills in
the field of insurance.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Know the evolution, Nature and Scope of Insurance
CO1 and various Insurance Organizations in India K1 and K2
Understand various Insurance terms used and

CO2 procedure for taking insurance policies of various K1 and K2
kinds
Acquire knowledge about various types of Insurance
CO3 K1 and K2
and its contracts
Know the procedures for becoming an Agent and
CO4 K1 and K2
obtaining the license
Familiarize the functions of an agent and Settlement of
CO5 K1 and K2
policy claims of the policy holders
CO 1 S S M M S
CO 2 S S M M S
CO 3 S S M M S
CO 4 S S M M S
CO 5 S S M M S
CORE VI:
17UBI33B SEMESTER –III
FUNDAMENTALS OF INSURANCE
Hours per week: 5
Total Credits: 4
CONTENTS
UNIT - I
Insurance: Introduction – meaning and Definition – Evolution of Insurance:
Kinds of Insurance - Functions of Insurance – Nature of Insurance – Role and
Importance of Insurance - Types of Insurance Organizations – Insurance
organizations in India.
UNIT - II
Procedure for taking policy : Meaning, Importance, terms used(Insured,
Proposal, Policy, Premium, Claim), Principles of Insurance, Double Insurance,
Re- Insurance, Insurable Interest - Procedure for taking policy, Fire Insurance,
Marine Insurance, Health Insurance, General Insurance.
UNIT - III
Contract of Insurance: Contract of Life Insurance- Contract of Marine insurance
– Classes of Policy, Policy Condition, Marine Losses - Contract of Fire- Kinds of
Policies – Re- Insurance – Miscellaneous Insurance.
UNIT - IV
Procedures for becoming an Agent: Pre- requisite for obtaining a license-
Duration of license - Cancellation of license- Revocation or suspension
termination of agent appointment- Code of conduct- Unfair practices –
Guidelines of IRDA
UNIT - V
Functions of the Agent: Proposal form and other forms for grant of cover-
Financial and medical underwriting- Material information- Nomination and
assignment- Procedure regarding settlement of policy claims.
TEXT BOOKS:
1. Mishra M .N and Dr. Mishra S.B 2016 Insurance Principles and Practice
(Twenty Second Edition) Sultan Chand and Sons, New Delhi.
2. Dr. Periasamy P 2014 Principles and Practice of Insurance (Second
Edition) Himalaya Publishing house, New Delhi.
REFERENCE BOOKS:
1. Inderjith Singh 2014 Fundamentals of Insurance (Fifth Edition) Kalyani
publishers, New Delhi.
2. Murthy A 2015 Principles and Practice of Insurance (First Edition)
CORE - VII :
17UBI33C SEMESTER –III
BANKING LAW AND PRACTICE
Hours per week: 6
Total Credits: 5
PREAMBLE:
1. To make the students aware of the laws relating to the Banking
Business.
2. To promote education and knowledge of the law and practice of
banking.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Acquire the Basics of Banker and Customer, KYC

CO 1 K1 and K2
Norms, Opening and operating of various deposits.
Know the types of customers in banks with the

CO 2 K1 and K2
banker’s duties.
Understand the Negotiable instruments characteristic,

K1, K2 and
CO 3 Cheques and Endorsement (Types) and Material
K3
alteration in cheques.
Know the Paying and Collecting banker’s statutory

CO 4 K1 and K2
protection and Honoring and dishonoring of cheque.
Understand the Loans and advances by Commercial

CO 5 K1 and K2
banks and Forms of advances.

CO 1 S S M S S
CO 2 S S M S S
CO 3 S S M S S
CO 4 S S M S S
CO 5 S S M S S

CORE - VII :
17UBI33C SEMESTER –III
BANKING LAW AND PRACTICE
Hours per week: 6
Total Credits: 5
CONTENTS
UNIT – I
Introduction: Banker and Customer – Relationship between Banker and
Customer – General precautions for Opening Accounts – KYC Norms – Current
Deposits Account – Fixed Deposit Account –Saving Deposit Account- Insurance
Linked Savings Bank Deposit – Recurring Deposit- Other Deposits – Operating
and Closure of Accounts.
UNIT – II
Types of customers in Banks : Minor - Married Women – Lunatic – Drunkard -
Partnership Firm – Joint Stock Companies- Non Trading Companies – Private
Companies – Clubs ,Societies and Non Trading Associations – Executors ,
Administrators and Trustees- Joint Liability Group- Self Help Group - Joint
Account.
UNIT – III
Negotiable Instruments: Characteristics – Types- Cheques-Salient features –
Material Alteration-Crossing –Types –Endorsement –Kinds.
UNIT – IV
Paying Banker: Precautions before honoring Cheque-Circumstances under
which a cheque can be dishonored –Statutory protection to a Paying Banker –
Payment in due course -Collecting Banker –Banker as a holder for Value-Banker
as an agent - Statutory Protection –Duties.
UNIT – V
Loan and advances by commercial bank: Principles of Sound Lending-Secured
and Unsecured Advances- Forms of Advances –Mode of Charging Securities -
lien, pledge, hypothecation and mortgage-- Securities for Advances –Advances
against Document of Title to Goods.
TEXT BOOKS:
1. Sundharam K. P. M 2015 Banking Theory Law and Practices (First Edition)

Sultan Chand and Sons, New Delhi.
2. Gordon E and Natarajan 2014 Banking Theory Law and Practices (Twenty
Fourth Edition) Himalaya Publishing house, New Delhi.
REFERENCE BOOKS:
1. Shekar K. C 2015 Banking Theory and Practice (Twenty First Edition)

2. Maheswari S. N 2014 Banking Law and Practice (Thirteenth Edition)
Kalyani publishers, New Delhi.
ALLIED - III:
17UMA3AA SEMESTER –III
MATHEMATICS FOR BUSINESS
Hours per week: 5
Total Credits: 4
PREAMBLE:
1. To gain the basic mathematics concepts and formulate the mathematical

problems.
2. Apply mathematical techniques to solve the modern business problems.
COURSE OUTCOMES
In the successful completion of the course, student will be able to
CO Knowledge
CO Statement
Number Level
Learn basic concepts of set theory and Venn

CO1. K1
diagrams.
Use mathematical logic to find the terms of series

CO2. K2
and sequence.
Perform basic operations in matrices and solve the

CO3. K2
linear equations.
Understanding the basic terms and independently

CO4. K3
solving of business problem.
Develop and solve the unknown values using

CO5. K3
interpolation.
CO5/PO5 PO1 PO2 PO3 PO4 PO5
CO1 S M S S M
CO2 S M S S M
CO3 S M S S M
CO4 S M S S M
CO5 S M S S M
S-Strong: M-Medium: L-Low

ALLIED - III:
17UMA3AA SEMESTER –III
MATHEMATICS FOR BUSINESS
Hours Per Week: 5
Total Credits: 4
CONTENTS
Note: Theory questions shall be restricted to Section A of the Question Only.
UNIT – I
Set theory – Definition – Notations – Description of sets – Types of sets – Venn
diagrams – Set operations – Laws and properties of sets – Number of elements
(Sums involved in two sets only)
UNIT – II
Sequence and series – Arithmetic progression – Geometric progression – Simple
interest Problems – Compound interest problems.
UNIT – III
Matrix: basic concepts – Types of matrices – Matrix operations – Determinants –

Cramer’s Rule – Inverse of a matrix – Matrix method – Rank of matrix.
UNIT – IV
Effective rate of interest – Sinking fund – Annuity – Present value – Discounting

of Bills – True Discount – Banker’s Gain.
UNIT – V
Interpolation: Binomial – Newton’s and Lagrange methods. (Simple problems

only)
TEXT BOOKS:
1. Navnitham PA. 2013 Business Mathematics and Statistics Jai
publishers,Trichy.
UNIT I : Chapter 3
UNIT II : Chapter 1, Chapter 2 (upto Pg.No 61)
UNIT III : Chapter 4 (upto Pg.No 200),
UNIT IV : Chapter 2 (Pg.No 61 – 88)
UNIT V : Chapter 15 (upto Pg.No 643)
REFERENCE BOOKS:
1. Sundaresan and Jayaseelan 2008 Introduction to Business Mathematics

2. Ranganath G. K, Sampamgiram C. S and Rajan Y 2006 Text Book Business
Mathematics Himalaya Publishing House, Mumbai.
17UBI3SA SKILL BASED COURSE-I : SEMESTER –III

E-BANKING
Hours per week: 4
Total Credits: 3
PREAMBLE:
1. To improve the functional knowledge in opting Banking.
2. To describe the technology adopted in Banking
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
CO1 Understand the concept of E- Banking K1 and K2
Know the technological platforms available in

CO2 K1 and K2
Banking
CO3 Become familiar with E-Payments medias K1 and K2
CO4 Describe the new dimensions of E-Banking K1 and K2
Enable the students to learn about Bio-metric

CO5 K1 and K2
smart card and Information Technology Act

CO 1 M S S M M
CO 2 M S M M M
CO 3 M S M M M
CO 4 M S M M M
CO 5 M S M M S

17UBI3SA SKILL BASED COURSE -I :

SEMESTER –III
E-BANKING
Hours per week: 4
Total Credits: 3
CONTENTS
UNIT - I
Introduction: Meaning of E-Banking – Features – Role of RBI in E- Banking –
Benefits and Problems
UNIT - II
Technology platform: RBI Net – Bank Net –INFINET – SFMS – SBI Connect –
RTGS – NEFT - SWIFT.
UNIT - III
Bank Computerization: E- Payments – Advantages of E- Payments – Core
Banking Solution – E- Cheques – Debit Card – Credit Card
UNIT - IV
Dematerialization: E-Trade – E- Rail – Tele Banking - Mobile Banking – Features
of Mobile Banking.
UNIT - V
Digital Payment Modes: Prepaid cards – Debit / RuPay cards – USSD (based on
mobile banking) – Mobile wallets – AEPS – UPI –PoS - Adoption of Information
Technology in Banks and its Benefits – Information Technology (Amendment)
Act 2016.
`
TEXT BOOKS:
1 Arunajatesan S and Radhakrishnan S 2014 Bank Management (First
Edition) Margham Publication, Chennai.( Unit- I to Unit- IV)
2 Sundharam K. P. M 2015 Banking Theory Law and Practices (First Edition)
3 mhrd.gov.in/visaka/Visaka.pdf (Unit – V)
REFERENCE BOOKS:
1. Gordon E and Natarajan 2014 Banking Theory Law and Practices (Twenty
Fourth Edition) Himalaya Publishing house, New Delhi.
2. Shekar K. C 2015 Banking Theory and Practice (Twenty first Edition)

CORE - VIII:
17UBI43A SEMESTER –IV
MERCHANT BANKING
Hours per week: 4
Total Credits: 4
PREAMBLE:
1. To enable the students to understand the Merchant banking system
prevailing in India.
2. To gain the knowledge about Merchant Banking towards the development
of securities industry.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Understand the Basics of Merchant Banking
CO 1 Functions and SEBI Guidelines for Merchant K1 and K2
banker.
Provide students insights into Security rating’s
CO 2 K1 and K2
nature, determinants, utility and Rating agencies.
Know the different products in the Commercial K1, K2 and
CO 3
Market and International Money Market. K3
Understand the Systematic analyses in Project K1 and K2
CO 4
appraisal and evaluation in projections.
Gain knowledge in Factoring in SME sector and K1 and K2
CO 5
forfaiting

CO 1 M S S M M
CO 2 M S S M M
CO 3 M S S M M
CO 4 M S S M M
CO 5 M S S S M

CORE- VIII:
17UBI43A SEMESTER –IV
MERCHANT BANKING
Hours per Week: 4
Total Credits: 4
CONTENTS
UNIT - I
Merchant Banking- Functions- Scope- Difference between Banker and Merchant
Banker- Organization of merchant banking units- Investment banking-
Investment banks and commercial banks- Restrictions on commercial banks -
SEBI guidelines for merchant bankers.
UNIT - II
Security Rating: Nature of Rating – Determinants of quality rating- utility of
ratings – Rating linked to cost of funds and lending of funds - Ratings and yield-
Rating agencies– Internal and External Agencies as per RBI - CRISIL-ICRA-
CARE-DCR
UNIT - III
Financial Markets: Money Market-Certificate of Deposits in the International
Money market- Call money market- Treasury bill- Repurchase option Market
(REPO)- Interbank call market.
UNIT - IV
Project Appraisal: Product life cycle- Evaluation- Social cost benefit analysis-
Capital cost and financial projections – Venture Capital – Government Schemes -
Non Banking Finance Companies
UNIT - V
Factoring and forfaiting: Factoring – Meaning – Mechanism- Types – Difference
between Bill Discounting and Factoring – Advantages and Disadvantages.
Forfaiting – Factoring in India – Factoring and the SME Sector – Case studies on
factoring.
TEXT BOOKS:
1. Machiraju H. R 2014 Merchant Banking (Forth Edition) New age
2. Natarajan L 2013 Merchant Banking Financial Services (First Edition)
REFERENCE BOOKS:
1. Dr. Punithavadhipandiyan 2015 Financial Service and Markets (Fourth

Edition) Vikas Publication, Chennai.
2. Dr. Gurusamy S 2014 Merchant Banking and Financial Services
(Second Edition) Vijay Nicole Imprints, Chennai.
CORE- IX :
17UBI43B SEMESTER –IV
FINANCIAL MANAGEMENT
Hours per week: 4
Total Credits: 3
PREAMBLE:
1. To enable to apply financial management concepts and tools to the

decisions faced by a manager in investment decisions.
2. To acquire the skills necessary to manage a financial firm and to

evaluate the role of technology and the legal, ethical and economic
environment
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Know the concepts of financial management
CO1 K1 and K2
and maximization of profit and wealth.
Obtain knowledge about different sources of
CO2 K1 and K2
finance
Calculate the cost of owner’s fund, outsiders

CO3 K1,K2and K3
fund and various leverages.
Make acquainted in capital structure and
CO4 K1 and K2
dividend policy
Understand the process and techniques of
CO5 K1 and K2
capital budgeting

CO1 S M S S M
CO2 S M S S M
CO3 S M S S M
CO4 S M S S M
CO5 S M S S M

CORE- IX :
17UBI43B SEMESTER –IV
FINANCIAL MANAGEMENT
Hours per week: 4
Total Credits: 3
CONTENTS
UNIT - I
Financial-Management: Evolution –Scope- Objectives of financial management
– Profit Maximization and wealth maximization
UNIT - II
Sources of Finance: Sources of Long term funds-Equity shares- Preference
shares- Debentures- Public deposits- factors affecting long term funds
requirements.
UNIT - III
Cost of Capital: Meaning- cost of specific Source of capital- Equity – Preferred
stock Debt- Reserves- Weighted average cost of capital, Operating leverage and
financial leverage.
UNIT - IV
Capital Structure: Factors influencing capital structure – optimal capital
structure- Capital structure theories - Dividend and dividend policy: Meaning,
Classification – sources available for dividends – Dividend policy – general
determinations of dividend policy.
UNIT - V
Capital budgeting: Capital Budgeting Process - Various Budgeting Techniques-
Payback period methods- Average Rate of return- Net present value method-
Internal rate of return- Benefit cost Ratio.
TEXT BOOKS:
1. Pandy I. M 2015 Essential of Financial Management (Fourth Edition)

Vikas Publishing House, New Delhi.
2. Mehta B. K 2015 Financial Management (First Edition) SBPD, Agra.
REFERENCE BOOKS:
1. Maheswari S. N 2014 Financial Management (Fourteenth Edition)

2. Kulshreshtha R. S 2015 Financial Management (First Edition) SBPD
Agra.
CORE – X:
17UBI43C COMPANY LAW AND SECRETARIAL SEMESTER –IV
PRACTICE
Hours per week: 4
Total Credits: 4
PREAMBLE:
1. To make students understand and the significant provisions of the
Companies Act 2013, by far, the most significant and all pervasive
amongst the various Corporate Legislations.
2. To familiarize students with Corporate Law and to make them
appreciate the importance of Corporate Governance in the management
of Organization.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Familiarize the students with Corporate rules and
CO1 regulations for establishing the Company form of K1 and K2
Organization
Acquire knowledge about Qualifications,
CO2 appointment and removal of Directors and their K1 and K2
powers and liabilities
Know Corporate Laws with regards to Winding up
CO3 K1 and K2
of the Company
Know the standard practice that a corporate
CO4 K1 and K2
secretary should follow
Understand the role of Secretary in Company
CO5 meetings and able to draft the documents relating K1 and K2
to the meeting

CO1 S M M S S
CO2 S M M S S
CO3 S M M S S
CO4 S M M S S
CO5 S M M S S
CORE – X:
17UBI43C COMPANY LAW AND SECRETARIAL SEMESTER –IV
PRACTICE
Hours per week: 4
Total Credits: 4
CONTENTS
UNIT - I
Introduction : Meaning and Definition of Company – Nature - Formation and
Incorporation of a Company -Types of Companies - Memorandum of
Association – Alteration of Memorandum – Doctrine of Ultravires -
Articles of Association - Contents – Alteration of Article – Doctrine of Indoor
Management – Exceptions to Doctrine of Indoor Management - Prospectus –
Contents – Deemed Prospectus – Misstatement in prospectus – Kinds of Shares
and Debentures.
UNIT - II
Directors – Qualification and Disqualification of Directors – Appointment of
Directors – Removal of Directors – Directors remuneration – Powers of Directors
– Duties of Directors – Liabilities of Directors.
UNIT - III
Winding up – Meaning, Modes of Winding up – Compulsory Winding up by

the court – voluntary Winding up – Types of Voluntary Winding up – members
voluntary Winding up – Creditors voluntary Winding up – Winding up subject
to supervision of the court – Consequences of Winding up(General).
UNIT - IV
Company Secretary – Positions – Appointment - Qualities – Qualifications –

Power – Rights – Duties – Liabilities of a Company Secretary – Role of a
Company Secretary.
UNIT - V
Kinds of Company meetings –Statutory meeting – Annual General meeting –

Extra ordinary General meeting - Board of Directors Meeting – Duties of a
Company Secretary to all the company meetings – Drafting of Correspondence –
Relating to the meetings – Notices - Agenda – Chairman’s speech – Writing of
Minutes.
TEXT BOOKS:
1. Kapoor N. D 2015 Elements of Company Law (Twenty Ninth Edition)
2. Gulshan S 2014 Business Law (Sixteenth Edition) New Age Publishers,
New Delhi
REFERENCE BOOKS:
1. Gogna P .P .S 2015 Text Book of Company Law (Tenth Edition) Sultan
Chand and Sons, New Delhi.
2. Gupta D.P 2015 Company Law (First Edition) SBPD, Agra.
CORE -XI:
17UBI43D SEMESTER- IV
INSURANCE MANAGEMENT
Hours per week: 5
Total Credits: 4
PREAMBLE:
1. To acquire skills needed to manage Insurance Business.
2. Identify the types of risks for which insurance coverage is appropriate.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Familiarize the students with insurance documents
CO1 K1 and K2
and policy contract
Acquire knowledge regarding computation of K1 , K2 and
CO2
Premium , Bonus and Benefits K3
Make acquainted in Savings and Investments
CO3 K1 and K2
Schemes and Tax benefits under Insurance policies
CO4 Know the Different types of Insurance Products K1 and K2
Gain knowledge on General Insurance and Pension
CO5 K1 and K2
Plans

CO1 S S S M S
CO2 S S S M S
CO3 S S S M S
CO4 S S S M S
CO5 S S S M S
CORE -XI:
17UBI43D SEMESTER- IV
INSURANCE MANAGEMENT
Hours per week: 5
Total Credits: 4
CONTENTS
UNIT - I
Insurance Documents: Proposal forms and other relevant forms- First premium,
Renewal premium - Policy contract- Endorsement and Assignment - Renewal
notice, bonus notice - Other insurance documents related to policy.
UNIT - II (Problem only)

Computation of Premium and Bonus: Premium calculation – Rebate- Extra
premium - Under premium- Computation of benefit- Surrender value- Paid- up –
value- Bonus calculation.
UNIT - III
Savings and Investment Schemes: Shares / Units, Capital markets and Mutual
funds. Tax benefits under insurance policies- Life cycle needs -Including
solutions, matching of the customers’ needs and requirements to available
products- Comparison between different products offered -Chargeable premium
and coverage.
UNIT - IV
Life Insurance Products : Traditional and unit Linked Policies- Individual and
group policies- with profit and without profit policies- Different types of
insurance products - Whole life products -Interest sensitive products- Term-
Assurance annuities- Endowment- Assurance.
UNIT - V
General Insurance Products: Premium plans – Social security schemes – Pension
policies – Group insurance scheme and financial gerontology of superannuating
policies – Principles of Actuarial valuation.
TEXT BOOKS:
1. Mishra M .N and Dr. Mishra S.B 2016 Insurance Principles and Practice
(Twenty Second Edition) Sultan Chand and Sons, New Delhi.
2. Anand Ganguly 2014 Insurance Management (Second Edition) New Age
International Publishers, New Delhi.
REFERENCE BOOKS:
1. Inderjith Singh 2015 Insurance Management (Fifth Edition) Kalyani
2. Agarwal O.P 2017 Banking and Insurance Management (Fourth Revised
Edition) Himalaya Publishing house, New Delhi.
ALLIED – IV :
17UMA4AA SEMESTER –IV
STATISTICS FOR BUSINESS
Hours per week: 5
Total Credits: 4
PREAMBLE
1. To create a problem solving attitude with the aid of statistical

methodology.
2. Students shall be able to use and apply a wide verity of specific statistical
methods
COURSE OUTCOMES
CO Knowledge
CO Statement
Number Level
Learn foundation of statistics such as how to collect,

CO1 K1
manage, analysis and present data
Use measures of central tendency for solving the

CO2 K2
various data.
CO3 Compute and interpret the coefficient of correlation. K2
Explore the relation between the variables using

CO4 K3
regression line.
Fitting a trend line and find the unknown values

CO5 K3
using Time series.
CO5/PO5 PO1 PO2 PO3 PO4 PO5
CO1 S M S M M
CO2 S M S M M
CO3 S M S M M
CO4 S M S M M
CO5 S M S M M

ALLIED – IV :
17UMA4AA SEMESTER –IV
STATISTICS FOR BUSINESS
Hours per week: 5
Total Credits: 4
CONTENTS
UNIT – I
Meaning and definition of statistics – Collection of data – Primary and

secondary data – Classification and tabulation – Diagrammatic and graphical
presentation.
UNIT – II
Measures of central tendency – Mean, Median, Mode, Geometric Mean and
Harmonic Mean – Measures of dispersion – Range, Quartile deviation – Standard
deviation and coefficient of variation (Simple problems).
UNIT – III
Correlation – Meaning and definition – Types of correlation – Scatter diagram –
Karl Pearson’s coefficient of correlation – Spearman’s Rank correlation –
Coefficient of correlation concurrent deviation.
UNIT – IV
Regression Analysis – Meaning and definition – Method of forming regression

equations – Uses of regression equations – Simple problems.
UNIT – V
Time series – Meaning, Uses, Components and models – Secular trend –

Methods of estimating trend – Graphic, Semi-average, Moving average and
method of least squares – Seasonal variations – Method of simple average.
TEXT BOOKS:
1. Navanitham P. A 2013 Business Mathematics and Statistics Jai

publishers, Trichy.
UNIT I : Chapter 1, 2, 3, 5 and 6

UNIT II : Chapter 7 and 8
UNIT III : Chapter 12
UNIT IV : Chapter 13
UNIT V : Chapter 14 (upto Pg.No: 602)
REFERENCE BOOKS:
1. Gupta S.P Statistical Methods 2004 Sultan Chand and Sons, New Delhi.
2. Vittal P. R 2001 Business Mathematics and Statistics Margham
publishers, Chennai.
SKILL BASED COURSE -II:

17UBI4SA EXECUTIVE BUSINESS SEMESTER- IV
COMMUNICATION
Hours Per Week: 4
Total Credits: 3
PREAMBLE:
1. To equip students effectively to acquire skills in reading, writing,
comprehension and Communication, and also to use electronic media for
business communication.
2. To gain knowledge in banking correspondence and interviews.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Aware on Importance and Types of Business

CO 1 K1 and K2
Communication and its barriers.
Familiarize on Business Enquires and collection

CO 2 K1 and K2
letters with complaints and adjustments.
Gain Knowledge on banking correspondence its types

CO 3 K1 and K2
and secretarial duties.
Cognizant on Business Language its Errors and
CO 4 knowledge on Oral Presentation and Visual Aids. K1 and K2
Obtain knowledge on Different types of Interviews

CO 5 and preparing on Resume Relating to Business and K1 and K2
Banks.

CO1 S S M M S
CO2 S S M M S
CO3 S S M M S
CO4 S S M M S
CO5 S S M M S
SKILL BASED COURSE –II:

17UBI4SA EXECUTIVE BUSINESS SEMESTER- IV
COMMUNICATION
Hours per week: 4
Total Credits: 3
UNIT - I
Business Communication: Nature - Process and Importance of Communication -
6B’s of effective Communication -Types of Communication - Different Forms of
Communication - Organizational Communication - Downward vs. Upward
Communication - Formal vs. Informal Communication - Barriers to
Communication
UNIT - II
Business Letters: Layout of Business Letters - Replies - Offer – Quotation -
Order - Complaint and Adjustment-Collection Letter and Circular Letter - Status
Enquiry.
UNIT - III
Correspondence: Banking Correspondence - Meaning and Structure of Banking
Correspondence - Elements of Good Banking Correspondence - Types -
Insurance Correspondence - Different Types of Correspondence Relating to
Insurance.
UNIT - IV
Business Language and Presentation: Importance of Business Language -
Vocabulary Words Often Confused - Words Often Misspelt - Common Errors in
English - Oral Presentation Importance - Characteristics - Presentation Plan -
Power Point Presentation - Visual Aids.
UNIT - V
Application Letters: Preparation of Resume - Interview: Objectives - Types of
Interviews - Report Writing: Meaning - Importance – Characteristics of a good
report - Reports by Individual – Committees - Precise Writing.
TEXT BOOKS:
1. Rajendra pal and Koralahalli J. S 2014 Essentials of Business Correspondence
(Eighteenth Edition) Sultan Chand and Sons New Delhi. (Unit- I to V)
2. Alpana Gupta S. M 2015 Effective Business Communication (Second Edition)
Himalaya Publishing house, New Delhi.
REFERENCE BOOKS:
1. Bhatia R. C 2015 Business Communication (Second Edition) ANE Books,
New Delhi.
2. Premavathi N 2014 Business Communication and Correspondence (Third
CORE XII:
17UBI53A SEMESTER- V
INCOME TAX LAW AND PRACTICE
Hours per week: 5

Total Credits: 4
PREAMBLE:
1. To impart basic knowledge and equip students with the application
of principles and provisions of Income Tax Act and its implications.
2. To know about various basic concepts used in Income Tax Act.
COURSE OUTCOMES
CO Knowledge
CO Statement
Number Level
Familiarize the students with the basic concepts of

CO1 K1 and K2
Income Tax Act
Apply the provisions and able to Compute the K1, K2 and

CO2
Salary Income and House Property K3
Equip the students with the application of

K1, K2 and
CO3 provisions in the Computations of Business Profits
K3
and Professional Gain
Acquire knowledge about the computation of K1, K2 and

CO4
Capital Gain and Deduction U/S 80 K3
Gain the ability to solve simple problems with the

K1, K2 and
CO5 Assessment of Individuals and computation of Tax
K3
liability
CO1 S M M S S
CO2 M M M S S
CO3 S M M S S
CO4 S M M S S
CO5 S M M S S
CORE XII:
17UBI53A INCOME TAX LAW SEMESTER- V
AND PRACTICE *
Hours per week: 5

Total Credits: 4
Note: Distribution of Marks: 60% Problems and 40% Theory
CONTENTS
UNIT - I
Income Tax Act – Definition of Income – Assessment year – Previous Year –
Assessee.
Scope of Income – Charge of Tax – Residential Status – Exempted Income
u/s 10.
UNIT - II
Heads of Income- Income from Salaries: Definition- characteristics –
computation of salary – Provident fund - Allowances - perquisites –Profit in
lieu of salary - Deduction under section 16 and 80C.
Income from House Property: Definition - Exempted Income from House

property - Annual value – let out – self occupied – Deduction out of Net
annual value.
UNIT - III
Profit and Gains of Business or Profession: Definition – allowable expenses –
Disallowed expenses – Depreciation –Rates of depreciation - Computation of
business income –Professional Receipts- Professional Expenses – Computation
of professional income.
Income from Other Sources: General Income u/s 56 (1) – Specific Income u/s
56 (2) –Deductions u/s 57 – Expenses disallowed u/s 58.
UNIT - IV
Capital Gains: Capital assets – Basis of charge – Transfer of capital assets –

Computation of Capital gain – Cost of acquisition – Exempted Capital gain
u/s 10(36) to 10(40) and u/s 54 to 54G .
Deductions from Gross Total Income: Deduction u/s 80C to GGA, 80IA to
80U.
UNIT - V
Set off and Carry forward of losses – Speculation loss - Capital losses - Carry
forward of losses.
Computation of Tax liability – Relief and Rebates - Assessment of Individuals.
TEXT BOOKS
1. Gaur and Narang, ___________. “Income Tax Law and Practice” Income Tax
Law and Practice Delhi(Unit I-V)
2. M.Jeevarathinam and Vijay Vishnu kumar,_____________. Income tax law and

practice, SciTech publication (INDIA) Pvt limited, Chennai.(Unit I-V)
REFERENCE BOOKS:
1. Mehrotra H.C,___________.“Income-tax Law and Accounts” SahithyaBhavan
publishers.
3. Hariharan .N,_____________. Income Tax Law and Practice, Tata

McGraw Hill Education Private Limited, New Delhi
CORE -XIII:
17UBI53B SEMESTER- V
COMMERCIAL BANK MANAGEMENT
Hours per week: 6
Total Credits: 5
PREAMBLE:
1. To enhance the conceptual knowledge about core Commercial Bank.
2. To enrich the students’ knowledge about the ingredients of the
Banking Management.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
CO 1 Familiarize the students with basic principles of K1 and K2

credit management in banking.
CO 2 Acquire knowledge regarding Management of
K1 and K2
Non- Performing Assets.
CO 3 Know the types of securities and classification of K1 and K2
Investment in Banks.
CO 4 Make acquainted in Risk Management,
K1 and K2
Assessment and Capital adequacy norms.
Gain knowledge on the Concept of Bank
CO 5 K1 and K2
marketing and Customer Relationship
Management.

CO 1 S M M S S
CO 2 S M M S S
CO 3 S M M S S
CO 4 S M M S S
CO 5 S M M S S

CORE -XIII:COMMERCIAL BANK

17UBI53B SEMESTER- V
MANAGEMENT
Hours per week: 6

Total Credits: 5
CONTENTS
UNIT - I
Credit Management: Basic principles of lending- Loans against Various
Securities- Different types of Borrowers- Credit Appraisal Norms- Working
Capital Loans and Term Loans- Appraisal and Assessment- Financial
Statement Analysis and Interpretation: Importance of Ratios on Credit
Decisions.
UNIT - II
Management of Non- Performing Assets: Introduction- Meaning and
Definition- Classification- Causes and Implications of increase in NPA -
Remedial Measures to contain NPA- Recent Initiatives by the RBI and
Government of India.
UNIT - III
Investment Management: Purpose of Investments by Banks- Types of
Securities – Classification of Investments- Profitability Management- Cash
Management- Money Market- Treasury Management- Treasury Management
and Money Market.
UNIT - IV
Risk Management: Risk in Banking Business - Risk Assessment- Risk
Management- Risk Based Supervision- Internal Audit- Asset Liability
Management- Capital adequacy and Basel Norms- Core Banking solution-
Audit of Banks and Principles of audit concept of CAMELS.
UNIT - V
Marketing Management: Introduction - Concept of Marketing in Banks -
Internal and Interacting Marketing – Recent trends in Marketing - Bank
Marketing Mix -Market Segmentation - Customer Segmentation and Customer
Relationship Management - Market Review - Relationship Marketing
TEXT BOOKS:
1. Arunajatesan S and Radhakrishnan S 2013 Bank Management (First

Edition) Margam Publication, Chennai. (Unit I to V)
2. Kanhaiya Singh 2015 Commercial Bank Management (First Edition)
Tata Mc Graw Hill, New Delhi.
REFERENCE BOOKS:
1. Peter S Rose 2013 Bank Management and Financial Services (Ninth
Edition) Tata Mc Graw Hill, New Delhi.
2. MacDonald S 2014 Bank Management (Eighth Edition) South-Western

College Publishing, New York.
CORE - XIV:
17UB153C SEMESTER –V
PRINCIPLES OF MARKETING
Hours per week: 5

Total Credits: 4
PREAMBLE:
1. To identify the core concepts of marketing and the role of marketing in

business and society.
2. To enrich the students about unique marketing mix and the real world
experiences in an internship.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Know the concepts of global marketing, green
CO 1 marketing, along with their ethics and career K1 and K2
opportunities.
Understand the functions of marketing, the risk
CO 2 K1 and K2
bearing and gain marketing information.
Aware of needs and factors that influence the
CO 3 K1 and K2
consumer Behavior and Scrutinizes the CRM.
Gain knowledge on branding, labeling, promotional
CO 4 K1 and K2
mix cognizant about the pricing and its strategies.
Obtain knowledge on Bureau of Indian standards,
CO 5 K1 and K2
Ag-marks and Consumer Protection Act.

CO1 S S M S M
CO2 S S M S M
CO3 S S M S M
CO4 S S M S M
CO5 S S M S M
CORE- XIV :
17UBI53C SEMESTER- V
PRINCIPLES OF MARKETING *
Hours per week: 5

Total Credits: 4
CONTENTS
UNIT I
Marketing –Definition of market and marketing-Importance of marketing –
Modern Marketing concept-Global Marketing –E-marketing –Telemarketing-
Green Marketing- Marketing Ethics - Career Opportunities in Marketing
UNIT II
Marketing functions-Buying –Selling –Transportation –Storage –
Financing –Risk Bearing –Standardization –Market Information.
UNIT III
Consumer Behavior –meaning –Need for studying consumer behavior-
Factors influencing consumer behavior-Market segmentation – Customer
Relationship Marketing.
UNIT IV
Marketing Mix – Product mix –Meaning of Product –Product life cycle –
Branding-labeling-Price Mix-Importance-Pricing objectives - Pricing
strategies –Personal selling and Sales Promotion – Advertisement - Media of
advertisement -Place mix- Promotion Mix-Importance of channels of
distribution –Functions of middlemen – Importance of retailing in today’s
context
UNIT V
Marketing and Government –Bureau of Indian Standards –Agmark –
Consumerism – Consumer Awareness-consumer protection Act – Rights of
consumers.
TEXT BOOKS
1. Pillai.R.S.N and Baghavathy .N,Modern Marketing (edition 1987,

Reprint2012).Sultan Chand and sons Publishers. (Unit-I-IV)
2. Ramasamy.R. V.S and Namakumari, Marketing Management, (3rd
Edition), MacMillan India. Limited, New Delhi.

REFERENCE BOOKS
1. Gupta .C.B and RajanNair .N, Marketing Management. (Edition 1996

Reprint 2012). Sultan Chand and Sons Publishers.
2. Philip Kotler, 2014 Principles of Marketing (16th edition 2014). Pearson
Education Pvt.( Unit I-V) **
17UBI53D CORE - XV : COST ACCOUNTING SEMESTER V
Hours Per Week: 5

Total Credits: 4
PREAMBLE:
1. To enable the students to understand the Costing Terms in business
2. To provide adequate knowledge on Cost Accounting Practice
COURSE OUTCOME

CO Knowledge
Number CO Statement
Level
Discuss the methods of cost accounting and

CO1 K1 and K2
know about Cost Sheet.
Apply different method to analysis level K1, K2 and

CO2
material control K3
Use different methods of wages & incentives K1, K2 and

CO3
to labour and Absorption of overhead K3
Explain a process costing system and

CO4 compute the Cost of each process of finished K1 and K2
produced
Retrieve the concept of Contract costing and
CO5 K1
Job costing

CO1 S S S M S
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S
17UBI53D CORE - XV : COST ACCOUNTING * SEMESTER V
Hours Per Week: 5

Total Credits: 4
Note: Distribution of Marks: 60% problems and 40% theory.
CONTENTS
UNIT– I
Cost Accounting – Definition– Meaning and Scope – Concept and
Classification – Costing an aid to Management – Types and Methods of Cost –
Elements of Cost Preparation of Cost Sheet and Tender.
UNIT– II
Material Control: Levels of material Control – Need for Material Control –
Economic Order Quantity – ABC analysis – Perpetual inventory – Purchase
and stores Control: Purchasing of Materials – Procedure and documentation
involved in purchasing – Requisition for stores – Stores Control – Methods of
valuing material issue – LIFO – FIFO.
UNIT– III
Labour: System of wage payment – Idle time – Control over idle time –
Labour turnover –Methods of Remuneration and incentive systems – Halsey
Plan – Rowan Plan only –Overhead – Classification of overhead – Allocation of
overhead and Absorption of overhead .
UNIT– IV
Process costing – Features of process costing – process losses, wastage, scrap,
normal process loss – abnormal loss, abnormal gain. (Excluding inter process
profits and equivalent production).
UNIT– V
Contract costing –Meaning and Features of Contract Costing, Contract v/s Job
Costing , Treatment of Profit on Incomplete Contracts as Credited Profit and
Reserve Profit, Value of Work–in–progress and Practical Problems on
Preparation of Contract Account and Balance Sheet. Reconciliation of Cost
and Financial accounts.
TEXT BOOKS:
1. Reddy,T.S., and Hari Prasad Reddy,Y. 2011.Cost Accounting,Margham
Publications, Chennai.
2. Jain S.P and Narang K.L. 2000. Cost Accounting,Kalyani Publishers, New
Delhi.
REFERENCE BOOKS:
1. S. P. Iyengar, 2010. Cost Accounting Principles and Practice. Sultan Chand
& Sons, New Delhi.
2. Pillai. R.S.N and Bagavathi 2014. Cost Accounting. Sultan Chand and
Company Ltd., New Delhi.
SKILL BASED COURSE -III:

17UBI5SA SEMESTER- V
COMPUTER APPLICATION IN
BUSINESS
Hours per week: 4
Total Credits: 3
PREAMBLE:
1. To provide basic knowledge about the Computer applicable for

modern business.
2. To enable the students to know the functioning of Hardware,
Software and the detailed study on Tally with Security Services.
COURSE OUTCOMES:

CO Knowledge
CO Statement
Number Level
CO 1 Gain Knowledge on the basis of computers and

K1 and K2
its uses in Modern Business.
CO 2 Familiarize on the types of Hardware and
K1 and K2
Software and its Operations.
Obtain Knowledge on the Features of Tally and K1 , K2 and
CO 3 Creation
K3
of Company Accounts and its Configuration
Acquainted on Creation and Alteration of Ledger K1 , K2 and
CO 4
and Groups. K3
To understand the Vouchers and Generations of K1 , K2 and
CO 5
Reports with Security Controls. K3
CO1 S S M S M
CO2 S S M S M
CO3 S S M S M
CO4 S S M S M
CO5 S S M S M
SKILL BASED COURSE -III:
17UBI5SA SEMESTER- V
COMPUTER APPLICATION IN
BUSINESS
Hours per week: 4
Total Credits: 3
CONTENTS
UNIT - I
Computer : Introduction – Meaning – Characteristics - Generations – Types of
Digital Computer – Components of Computer – Input, Storage and Output
Devices – Uses of Computers in Modern Business.
UNIT - II
Hardware and Software: Hardware: Meaning - Types of Hardware - Software:
Meaning – Types of Software – Operating Systems: Meaning - Functions –
Types - Programming Language – Compilers and Interpreters.
UNIT - III
Accounting Software: New features of Tally – Accounting Concepts - Manual
Vs Computerized accounting. Company Creation – Accounts Configuration –
Accounting Features.
UNIT - IV
Accounts Masters: Ledgers and Groups – Creation – Alteration – Inventory
Masters: Stock Items – Stock Group – Stock Category – Creation and
Alteration - Types of Vouchers.
UNIT - V
Vouchers and Report Generation: Bill wise – Interest computation and
Printing of Vouchers. Bank Reconciliation Statement – Security Control – User
Passwords - Reporting in Tally.
TEXT BOOKS:
1. Parameswaran R 2016 Computer Application in Business (Sixth

2. Nandhini A.K and Nandhini K.K 2015 Tally ERP 9 (First Edition) BPB
Publications, New Delhi.
REFERENCE BOOKS:
1. Palanival S 2015 Tally (First Edition) Margham Publications,
Chennai.
2. Ashok K Nandhani 2017 Tally ERP 9 Learning Guide (Fourth Edition)
BPB Publications, New Delhi.
17UBI63A CORE -XVI: SEMESTER- VI

MANAGEMENT ACCOUNTING
Hours per week: 6
Total Credits: 5
PREAMBLE:
1. To develop the understanding of accounting tools and information
and their uses in Decision making
2. To Identify and give examples of each of the three basic
manufacturing cost categories
COURSE OUTCOMES
CO Knowledge
CO Statement
Number Level
Know the concept and relationship of

CO1. Management Accounting with the Cost and K1 and K2
Financial Accounting
Calculate the liquidity , Solvency and Profitability K1,K2 and

CO2.
ratios and gain the knowledge to analyze the same K3
Prepare statements like Computation of Working

K1,K2 and
CO3. Capital, Cash Flow and Fund Flow and its
K3
importance in managerial decisions
Acquire knowledge and ability to apply the

K1,K2 and
CO4. marginal costing techniques for taking managerial
K3
decisions
Familiarize in various tools and techniques in cost

K1,K2 and
CO5. control like Budgeting and Budgetary control and
K3
its preparation
CO1 M M S S M
CO2 M M S S M
CO3 M M S S M
CO4 M M S S M
CO5 M M S S M

CORE -XVI:
17UBI63A SEMESTER- VI
MANAGEMENT ACCOUNTING
Hours per week: 6
Total Credits: 5
Note: Distribution of Marks: 60% Problems
and 40%Theory
CONTENTS
UNIT- I
Management accounting - Meaning-Definition – Characteristics - Scope-
Objectives and functions - Distinction between financial accounting and
management accounting - Distinction between management accounting and
cost accounting Tools and techniques of management accounting - Advantages
and limitations.
UNIT- II
Ratio Analysis – Meaning-Advantages - Limitations-Classification of ratios-
Analysis of liquidity – Solvency and Profitability.
Working Capital – Working capital requirements and its computation.
UNIT- III
Fund Flow Analysis and Cash Flow Analysis. Fund flow statement –
Importance-Limitations – Preparation of schedule of changes in working
capital-Calculation of funds from operation - fund flow statement.
Cash flow statement –Meaning –Importance –Difference between fund flow
and cash flow analysis –Advantages –Limitations –Computations of cash from
operations –Cash flow statement.
UNIT- IV
Marginal costing and Break Even Analysis – Managerial applications of
marginal costing – Significance and limitations of marginal costing. Key
factors: Make or Buy- Pricing decision –Effect of changes in sales price.
UNIT- V
Budgeting and Budgetary control – Definition – Importance, Essentials –

Classification of Budgets – Master Budget – Preparation of cash budget- sales
budget - purchase budget- material budget- flexible budget.
TEXT BOOKS:
1. Sharma and S.K.Gupta. 2006.“Management Accounting”, Kalyani
Publishers, New Delhi.
2. Ramachandran & Srinivasan. R. 1998. Management Accounting. Sriram
Publications, Trichy.
REFERENCE BOOKS:
1. S.P. Jain and K.L. Narang, 2016. “Cost and Management Accounting”,
Kalyani Publishers, New Delhi.
2. Dr. S.N. Maheswari. 2014. “Management Accounting”, Sultan Chand &
Sons, New Delhi.
CORE – XVII:
17UBI63B
PRINCIPLES OF AUDITING SEMESTER- VI
Hours Per Week: 5

Total Credits: 4
PREAMBLE:
1. To discuss the philosophy and environment of auditing.
2. To analyze the concept of materiality in an audit.
COURSE OUTCOMES
CO Knowledge
CO Statement
Number Level
CO1 Gain Knowledge on the Fundamental Concept of

K1 and K2
Auditing and Basic Qualities of an Auditor
CO2 Familiarize on the Internal Control and various
K1 and K2
types of Vouchers
CO3 Obtain Knowledge on the Verification and valuation
K1 and K2
of assets and liabilities
CO4 Aware on Auditing in Companies and Rights,
K1 and K2
Duties and Liabilities of an Auditor
CO5 Acquire knowledge about Investigation and
K1 and K2
Computer Based Accounting
CO1 S S M S S
CO2 S S M S S
CO3 S S M S S
CO4 S S M S S
CO5 S S M S S
CORE – XVII:
17UBI63B
PRINCIPLES OF AUDITING SEMESTER- VI
Hours Per Week: 5

Total Credits: 4
CONTENTS
UNIT-I
Auditing- Origin - Definition - Objectives – Book Keeping, Accounting,
Auditing and Investigation-Distinction between Auditing and Investigation-
Types - Advantages and Limitations - Qualities of an Auditor - Audit
Programmers.
UNIT-II
Internal Control - Internal Check and Internal Audit - Audit Note Book -
Working Papers. Vouching - Voucher - Vouching of Cash Book - Vouching of
Trading Transactions - Vouching of Impersonal Ledger.
UNIT-III
Verification and valuation of assets and liabilities – auditors position regarding
the valuation and verifications of assets and liabilities – depreciation – reserves
and provisions – secret reserves.
UNIT-IV
Audit of Joint Stock Companies - Qualification - Dis-qualifications - Various
modes of Appointment of Company Auditor - Rights and Duties - Liabilities
of a Company Auditor - Share Capital and Share Transfer Audit - Audit Report
- Contents and Types.
UNIT-V
Audit of Computerized Accounts – Computer based Accounting Vs
Conventional Accounting System-Computer assisted auditing techniques-
Electronic Auditing - Investigation under the provisions of Companies Act.
TEXT BOOK:
1. Tandon B.N, 2005, “Practical Auditing”, S. Chand Company Ltd, New
Delhi.
2. DinkarPagare, 2014, “Principles & Practice of Auditing”, Sultan Chand &

Sons, New Delhi.
REFERENCE BOOKS:
1. Kishnadwala V.H and Kishnadwala N.H, “Principles and Practice of
Auditing”, Sultan Chand & Sons, New Delhi.
2. Jagdish Prakash, 2014, “Auditing- Principles, Practices and Problems”,

Kalyani Publishers, New Delhi.
CORE PRACTICAL – I:
17UBI63P OFFICE AUTOMATION SEMESTER- VI
Hours per week: 5

Total Credits: 2
CONTENTS:
I - MS WORD
1. Program to illustrate Chairman’s speech/ Auditor’s report /
Minutes/ Agenda with 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. Program for creation of an invitation for the college function using
Text boxes and clip arts.
3. Designing an invoice and Account sales by using Drawing tool bar,

Clip Art, Word Art, Symbols, Borders and Shading.
4. Designing a Class Time Table with the following operations:
Inserting the table, Data Entry, Alignment of Rows and Columns,
Inserting and Deleting the Rows and Columns and Change of Table
Format.
5. Mail merging Shareholders meeting letter for 10 members
6. Creating a Bio-Data by using Wizard/ Templates.
II - MS EXCEL
1. Program to illustrate a mark list of a class with a minimum of 5
courses and practice the following operations: Data Entry, Total,
Average, Result and Ranking by using arithmetic and logical
functions and sorting.
2. Program to highlight the Final Accounts (Trading, Profit & Loss
Account and Business Sheet) by using formula.
3. Drawing the different type of charts (Line, Pie, Bar) to illustrate year-
wise performance of sales, purchase, profit of a company by using
chart wizard.
4. Program for creation of statement of Bank customer’s account
showing simple and compound interest calculations for 10 different
customers using mathematical and logical functions.
5. Preparing a Product Life Cycle containing the following stages:
Introduction, Growth, Maturity, Saturation, and Decline.
III - MS POWERPOINT
1. Designing presentation slides for a product of your choice. The slides
must include name, brand name, type of product, characteristics,
special features, price, special offer etc. Add voice if possible to
explain the features of the product. The presentation should work in
manual mode.
2. Creating a presentation slides for organization details for 5 levels of

hierarchy of a company by using organization chart.
3. Designing slides for a TV Channel to exhibit the headline news with
the following transactions:
Top down, Bottom up, Zoom in and Zoom out.-The presentation
should work in custom mode.
4. Performing a frame movement by inserting clip arts to illustrate
running of an image automatically.
5. Creating presentation slides for the Seminar Presentation using
animation effects with the following operations:
6. Creation of different slides, changing background color, font color
using word art.
IV - MS ACCESS
1. Creating a Student database with the following Tables:

a. Students Personal Details
b. Students Mark Details
2. Performing the following functions
a. Relate the Tables
b. Create a query to the students passed in all courses.
c. Create a form and report
V - TALLY
1. Company Creation and Alteration
2. Creating and Displaying Ledger
3. Voucher Creation ,Voucher Alteration and Deletion
4. Illustrating Final Accounts
5. Exhibiting Balance Sheet
SKILL BASED COURSE -IV:

17UBI6SA INSURANCE LEGISLATIVE SEMESTER- VI
FRAMEWORK
Hours Per Week: 4
Total Credits: 3
PREAMBLE:
1. To provide basic knowledge about the insurance laws in India.
2. To acquire skills needed to manage insurance business.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
CO 1 Familiarize the students with Indian Insurance K1 and K2

Act 1938.
CO 2 Acquire knowledge in LIC Act 1956 with Role of K1 and K2
LIC in National Economy.
CO 3 Know the IRDA Act 1999, Development, K1 and K3
Regulation and Amendment 2000 - 2017.
CO 4 Make acquainted in Insurance Sector K1 and K2
Privatization and Challenges.
CO 5 K1 and K2
Gain knowledge in Ombudsman scheme.

CO 1 S M M S S
CO 2 S M M S S
CO 3 S M M S S
CO 4 S M M S S
CO 5 S M M S S
SKILL BASED COURSE -IV:

17UBI6SA INSURANCE LEGISLATIVE SEMESTER- VI
FRAMEWORK
Hours per week: 4
Total Credits: 3
CONTENTS
UNIT - I
Indian Insurance Act 1938: Provision applicable to Insurer- Insurance
Companies- Registration of Insurance Companies.
UNIT-II
LIC Act 1956: Organization Structure- Role of LIC in National Economy.
UNIT - III
Insurance Regulatory & Development Authority Act 1999: Development

Authority- Regulation 2000, 2002, 2013, 2016 & 2017 regards amended
Provision.
UNIT - IV
Insurance Sector: General Insurance - Drawbacks of the regulated
insurance industry in India- Privatization and Challenges in Insurance
Sector.
UNIT - V
Ombudsman scheme: Territorial Jurisdiction of Ombudsman.
TEXT BOOKS:
1. Mishra M .N and Dr. Mishra S.B 2016 Insurance Principles and
Practice (Twenty Second Edition) Sultan Chand and Sons, New
Delhi.
2. Dr. Periasamy P 2017 Principles and Practice of Insurance (Fifth
REFERENCE BOOKS:
1. Inderjith singh 2015 Fundamentals of Insurance (Fifth Edition),
2. Nallini Prava Tripathy 2014 Insurance Theory and Practice (First
Edition) PHI Learning, New Delhi.
17UBI5EA ELECTIVE-I :
SEMESTER –V
RETAIL BANKING
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To provide with an understanding of and insights into the roles
and functions of Retail Banking.
2. To acquire knowledge about Customer Relationship
Management.
COURSE OUTCOMES:
CO
Number Level
Know the historical roles and functions of Retail K1 and K2
CO1
Banking
Acquire knowledge about the Retail Strategy and K1 and K2
CO2
Delivery Channels.
Understand the impact of customer relationship K1 and K2
CO3
management
Know the Trends in retailing and the growth of K1 and K2
CO4
E-Banking
Identify various steps followed to recovery of retail K1 and K2
CO5
loans.

CO1 S S S M S
CO2 S S S M S
CO3 S S S M S
CO4 S S S M S
CO5 S S S M S
17UBI5EA ELECTIVE-I :
SEMESTER –V
RETAIL BANKING
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT - I
Introduction of Retail Banking -History and definition, role within the
bank operations, Applicability of retailing concepts distinction between
Retail and Corporate or Wholesale Banking. Retail Products overview -
Customer requirements, Products development process, Liabilities and
Assets Products or Description of Liability products, Description of Asset

Products, Approval process for retail loans, Credit scoring.
UNIT – II
Retail Strategies- Marketing or Selling of retail products Tie-up with
Institutions for Personal loans or Credit cards or Educational loans, with
OEMs or Authorized Dealers for Auto or Vehicle loans, and with Builders
or Developers for Home loans
Delivery Channels - Branch, Extension counters, ATMs, POS, Internet

Banking, M-Banking. Selling Process in retail products-Direct Selling
Agents
UNIT - III
Customer Relationship Management - Role and impact of customer

relationship management, Stages in customer relationship management
process. Regulations and compliance
UNIT - IV
Trends in retailing - New products like Insurance, DEMAT services, online
or Phone Banking, Property services, Investment advisory or Wealth
management, Reverse Mortgage – Growth of E-Banking, Cross selling
opportunities.
UNIT - V
Recovery of Retail Loans - Defaults, Rescheduling, recovery process.
SARAFAESI Act, DRT Act, use of Lok Adalat forum - Recovery Agents -
RBI guidelines
TEXT BOOKS:
1. Indian Institute of Banking and Insurance 2017 Retail Banking

Macmillan Publishers, Chennai.
2. Agarwal O.P 2016 Fundamentals of Retail Banking (Fourth Edition)

Himalaya Publishing House, New Delhi.
REFERENCE BOOKS:
1. Suresh Samudrala 2015 Retail Banking Technology (Second Edition)

Jaico Publishing House, Mumbai.
2. Hugh Croxford 2016 The Artof BetterRetail Banking (Second
Edition) Wiley Publications, Chennai.
ELECTIVE-I :
17UBI5EB
RURAL BANKING AND MICRO SEMESTER –V
FINANCE
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To obtain theoretical knowledge on Rural banking system in India
2. To acquire conceptual understanding of the Micro financing system

in India
COURSE OUTCOMES:
CO
Number Level
CO1 Know the Economic life of rural people and K1 and K2

Government policy of Rural Banking
Understand the various schemes introduced by K1 and K2
CO2
government for extending rural credit.
Understand the impact of Priority Sector
CO3 K1 and K2
Financing and Government initiatives
Familiar with the overview of Microfinance K1 and K2

CO4
concepts and its models.
Identify credit delivery methodology followed by
CO5 K1 and K2
various micro finance associations.

CO1 S S S M S
CO2 S S S M S
CO3 S S S M S
CO4 S S S M S
CO5 S S S M S
ELECTIVE-I :
17UBI5EB
RURAL BANKING AND MICRO SEMESTER –V
FINANCE
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT - I
Rural India- Characteristics of Rural India; Economic life of rural people,
rural poverty - main causes and methods of measuring rural poverty. Rural
Development Policy; Govt. policies and programmes for rural farm and
non-farm sectors. Economic reforms and its impact on rural economy
UNIT - II
Financing Rural Development- Regulation of Rural Financial Services;
Function and policies of RBI in Rural Banking, NABARD-Main functions,
role, refinance support. Lead bank approach, State level and District level
Credit committees. Various services offered by the banking sector for rural
development.
Rural Credit Institutions; Co-operative Credit Societies and Banks, Land

Development Banks, Regional Rural Banks, Commercial Banks. Role of
Information and communication technologies in rural banking-Models,
Financial inclusion & inclusive growth for rural development banking,
rural insurance micro insurance scheme, concept of Business Facilitators
and Business Correspondents in rural financing
UNIT - III
Priority Sector Financing and Govt initiatives - SME Finance: Definition of
SME. Importance to Indian economy- Financing of SME and small
enterprise refinance from SIDBI. Revival of sick units; revival package and
implementation, Stressed assets under rehabilitation, Debt restructuring
mechanism for SMEs.
Government initiatives; Poverty alleviation programmes / Employment

programmes / Production oriented programmes. Rural housing and urban
housing schemes under priority sector, their refinance, Educational loans
UNIT - IV
Overview of Microfinance- Indian Rural financial system, introduction to
Microfinance, Microfinance concepts, products and Microfinance models
Emerging Global Microfinance practices. Need of Microfinance
UNIT - V
Credit Delivery Methodology- Associations; Bank Guarantees Community
Banking, Cooperatives, Credit Unions, Grameen Model, SHG, Individual,
Intermediaries, Could be individual lenders, NGOs, micro credit
programmes, and Commercial banks
TEXT BOOKS:
1. Indian Institute of Banking and Finance, 2017 Rural Banking Macmillan

Publishers, Chennai.
2. Beatriz Armendariz and Jonathan Morduch 2014 The Economics of

Microfinance (Second Edition) Prentice-Hall of India Pvt. Ltd. Delhi,
REFERENCE BOOKS
1. Dhingra I.C 2015 Business Economics for Bankers (Third Edition)

2. Dr Sankaran S 2017 Rural Banking (First Edition) Margham

Publications, Chennai.
ELECTIVE – I:
17UBI5EC SEMESTER- V
CENTRAL BANKING
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To provide with an understanding of and insights into the roles and
functions of Central Banks.
2. To acquire knowledge about how monetary transmits across the
economy and affects monetary policy as well as output and employment.
COURSE OUTCOMES:
CO
Number Level
Know the historical roles and functions of Central K1 and K2
CO1
Banks
Acquire knowledge about the evolution , K1 and K2
CO2
constitution and governance of RBI
Understand the policy that the Central Bank uses
CO3 to regulate monetary conditions in the economy in K1 and K2
order to achieve monetary stability
Familiar with the credit policy , importance of
CO4 budgets and how the Central and State K1 and K2
Governments allocates funds
Identify various tools that the Central Bank can use K1 and K2
CO5
against risks to financial stability

CO1 S S S M S
CO2 S S S M S
CO3 S S S M S
CO4 S S S M S
CO5 S S S M S
ELECTIVE – I:
17UBI5EC SEMESTER- V
CENTRAL BANKING
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT - I
Rationale and Functions of Central Bank : Evolution and Functions of
Central Banking : Evolutions of Theory and Practice of Central Banking,
Development of Central Banks in Developed and Developing countries -
Functions of a Central Bank – Contemporary Issues in Central Banking.
UNIT - II
Central banking in India: Reserve Bank of India: Organizational

evolution, Constitution and Governance, Major organizational and
Functional Developments over time, Recent Developments, RBI Act – India
Specific Issues - Institutions set up by RBI: NABARD, IDBI, DFHI, IRBI, and
UTI.
UNIT - III
Monetary Policy : Objectives, Reconciling dual objectives, The Taylor Rule,
Indicators of Policy, instruments of policy (Bank Rate, OMO, CRR, SLR
etc.), policy Transmission mechanism and channels, transparency of
policies, Lags in policy.
UNIT - IV
Credit Policy:. Objectives, Theory and Practice, Instruments. An over view
of Fiscal Policy: Importance of Budgets, Union Budget, State Budget,
Finances of Union and State Governments, Finance Commission - Striking
balance between inflation and growth through monetary and fiscal policies
UNIT - V
Supervision and Financial Stability : Indian Financial System :
Constituents of Indian Financial Markets and their Regulation – Evolution
of banking Regulation and Supervision .Financial Development Vs
Financial stability, Risks to Financial stability, Early warning signals and
remedial action, Liquidity Management, Regulation and supervision of
Banks, Risk Management in Banks, The Basel Norms, Prudential Norms,
Effect of liberalization and Globalisation on Financial Stability, Linkage to
International Financial Stability, International standards and codes.
TEXT BOOKS:
1. Dr Govinda Bhat K 2017 Central Banking in India (Fourth Edition)

Himalaya Publishing House, New Delhi. (Unit - I to V)
2. Thammarak Monejak 2014 Central Banking theory and practice in
Sustaining Monetary and Financial Stability (First Edition) John
Wiley and sons Singapore Pvt. Ltd. (Unit - I to V)
REFERENCE BOOKS:
1. Sylvester Eijffinger and Donato Masciandaro 2014 Modern Monetary
Policy and Central Bank Governance (First Edition) Edward Elgar.
2. Finance, 2016 Central Banking Macmillan Publishers, Chennai.
ELECTIVE –II :
SEMESTER –
17UBI6EA INSURANCE LAWS AND REGULATION VI
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To acquire specialized knowledge of Law and Regulations relating to
Insurance.
2. To familiar with the powers of Central Government under various
Act.
COURSE OUTCOMES:
CO
Number Level
Understanding the Historical Evolution and Legal K1 and K2

CO1
Framework of Insurance Business
Know the Recent Amendments and Powers of K1 and K2

CO2
authorities to make rules in Insurance Act
CO3 Familiarize with Incorporation and Regulatory K1 and K2

Framework of LIC
Provide students insights into Recent Amendments in
CO4 K1 and K2
GIC
CO5 Know the IRDA Act 1999, Development, Regulation K1 and K2

and Amendment.
CO1 S S M S M
CO2 S S M S M
CO3 S S M S M
CO4 S S M S M
CO5 S S M S M
ELECTIVE –II :
SEMESTER –VI
17UBI6EA INSURANCE LAWS AND REGULATION
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT - I
Introduction - Definition and Sources of Law – Judicial set up in India –
Insurance as a contract – Regulation of Insurance Business in India – Legal
Framework of Insurance Business – Reforms in Insurance sector – Role of
Insurance in Economic system – Future trends in the Indian Insurance
Industry.
UNIT - II
Insurance Act 1938 – Definitions – Recent Amendments - Prohibition of
transaction of Insurance Business by certain person – Regulatory
Framework – Powers of Authorities to make Rules – Licensing of
Surveyors and Loss Assessors – Establishment of Tariff Advisory
Committee
UNIT - III
LIC Act 1956 – Important definitions - Establishment and Incorporation of
LIC – Functions – Recent Amendments - Regulatory Framework - Policies
to be guaranteed by Central Government - Powers of Central Government
under this Act
UNIT- IV
GIC Act 1972 - Important definitions – Significant Provisions - Formation of
General Insurance Corporations – Functions of GIC - Regulatory
Framework - Recent Amendments - Powers of Central Government under
this Act – Consumer Protection Act 1986
UNIT - V
IRDA Act 1999 – Important definitions – features of IRDA - Establishment
and Incorporation of Authority – Recent Amendments - Duties, Powers
and Functions of authority – Powers of Central Government under this
Act – Rules and Regulations to be laid before Parliament – Penalty for
default - Offences by companies
TEXT BOOKS:
Delhi.
REFERENCE BOOKS:
1. Inderjith Singh 2014 Fundamentals of Insurance (Fifth Edition)
ELECTIVE –II :
17UBI6EB SEMESTER –VI
PRACTICES OF GENERAL INSURANCE
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To acquire specialized knowledge of law and practice relating to
General Insurance.
2. To familiarize with the procedures and practices of various
insurance policies.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Understanding the historical evolution of General

CO1 insurance markets in India K1 and K2
Understand the coverage of a fire and marine

CO2 insurance policy to mitigate fire and marine loss K1 and K2
consequences
Understand the coverage of a miscellaneous insurance
CO3 K1 and K2
policy to mitigate miscellaneous loss consequences
Familiarize with the underwriting practices and
CO4 procedures in General Insurance K1 and K2
Study the importance of evaluating and assessing

CO5 claims and the settlement practices. K1 and K2

CO1 S S M S M
CO2 S S M S M
CO3 S S M S M
CO4 S S M S M
CO5 S S M S M
ELECTIVE –II :
17UBI6EB SEMESTER –VI
PRACTICES OF GENERAL INSURANCE
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT – I
Introduction - Meaning of General Insurance – The History and Growth of
General Insurance – Types of General Insurance – Recent innovations -
Organization and Management of General Insurance Companies –
Regulatory Framework for General Insurance in India.
UNIT – II
Fire and Marine Coverages – Standard Policies – Specified Perils Vs. All
Risks – Fire Insurance Coverages – Reinstatement Value Policies –
Declaration Policy – Floating Policies – Long Term Policies – Consequential
Loss (Fire) Insurance – Marine Insurance Coverages – Hull Insurance –
Marine (Cargo) Insurance – Institute Cargo Clauses – Types of Losses –
Types of Marine Policies – Specific Policy.
UNIT – III
Miscellaneous Coverages –Personal Accident Insurances –Burglary
(Business Premises) Policy – All Risks Insurance Policy -Money Policy –
Baggage Insurance – Legal Liability Insurance – Fidelity Guarantee
Insurance – Jeweler‘s Block Insurance – Aviation Insurance – Engineering
Insurance – Rural Insurance – Micro Insurance.
UNIT – IV
Specialized Insurances – Industrial All Risks Insurance ––Oil and Energy
Risks Insurance – Satellite Insurance – Underwriting – Underwriting Policy
–Underwriting Practice – Physical Hazard – Underwriting of Physical
Hazard –Underwriting of Moral Hazard – Acceptance of Risks Subject To
Underwriting Safeguards .
UNIT – V
Claims – Claims Forms – Investigation and Assessment – Surveyors and
Loss Assessors – Claims Documents – Arbitration – Limitation - Settlement
– Discharge Vouchers – Post Settlement Action – Recoveries – Salvage –
Loss Minimization and Salvage.
TEXT BOOKS:
1. Mishra M.N.E and Thomas G.E 2014 General Insurance - Principles

and Practice Cengage Learning, New Delhi.
2. Dr. Seethalakshmi and Jitendra Aherkar 2015 Principles and Practices of

General Insurance, Sheth publishing house, Mumbai.
REFERENCE BOOKS:
1. Inderjith Singh 2014 Fundamentals of Insurance (Fifth Edition)

17UBI6EC ELECTIVE - II :
SEMESTER VI
RISK MANAGEMENT
Hours per week: 5
Total Credits: 4
PREAMBLE:
1. To develop a knowledge of risk, measurement of risk and its
transferability.
2. To familiarize the students with the basic principles of risk
management.
COURSE OUTCOMES:
CO
Number Level
Understand the concept of risk and its types, K1 and K2
CO1
pooling and diversification of risk.
Acquire knowledge about the Risk aversion and K1 and K2
CO2
demand for insurance.
Know the Analytical tools used in corporate risk K1 and K2
CO3
management.
Appreciate risk assessment as a tool in the overall
CO4 K1 and K2
scope of risk management.
Aware on the risk management in banking K1 and K2
CO5
business with risk regulation in banking industry.

CO1 S S S M S
CO2 S S S M S
CO3 S S S M S
CO4 S S S M S
CO5 S S S M S
17UBI6EC ELECTIVE - II :
SEMESTER VI
RISK MANAGEMENT
Hours per week:5
Total Credits: 4
CONTENTS
UNIT – I
Understanding Risk: Types of risk – Risk management - Objectives
- Risk identification and measurement - Pooling arrangements and
diversification of risk.
UNIT – II
Risk aversion and demand for insurance: By individuals- By
corporations- Insurability of risk- Contractual provisions- Legal doctrine-
Loss control –Risk retention and reduction decisions.
UNIT – III
Analytical tools used in corporate risk management : Products
liability – Environmental liability – Directors and Officers liability-
Issues in liability risk and management.
UNIT - IV
Asset Liability Management: Components of Assets and Liabilities in
Banks’ Balance Sheet – Liquidity management – Interest rate risk
management – Management of exchange risk – RBI Guidelines.
UNIT – V
Risk management in Banking: Risk and Banking business - Risk
regulation in banking industry – Market risk – Credit risk – Operation
risk.
TEXT BOOKS:
1. George E Rejda 2016 Principles of Risk Management and Insurance
(Thirteenth Edition) Pearson Edition, New Delhi.
2. Harrington Niehaus 2014 Risk Management and Insurance (Second
Edition) McGraw Hill, New York.
REFERENCE BOOKS:
1. Surjeet Kaur 2015 Insurance and Risk Management (Second
Edition) Kalyani Publishers, New Delhi.
2. Indian Institute of Banking and Finance 2017 Treasury, Investment and
Risk Management (Second Edition) Macmillan Publishers, Chennai.
ELECTIVE - III :
17UBI6ED SEMESTER VI
FINANCIAL MARKETS AND SERVICES
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To provide basic knowledge about the Financial Markets and
Services.
2. To enable the students to know the functioning of Indian Financial
Markets and Services and the key roles played by them in Corporate
Financing.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Gain Knowledge on the Structure of Financial
CO 1 Market, Importance and Classifications on Money K1 and K2
and Capital Markets.
Aware on the Securities, New Issue markets and
CO 2 K1 and K2
Merchant Bankers.
Acquire knowledge about the functioning of stock
CO 3 K1 and K2
exchange and the SEBI guidelines.
Acquainted on Financial Intermediaries, Mutual
CO 4 K1 and K2
Funds and Investment Companies.
Obtain knowledge on New Modes of financing,
CO 5 Modus Operandi of Factoring and Securitisation in K1 and K2
India.

CO 1 S S S M S
CO 2 S M M M M
CO 3 S M S M S
CO 4 S S M M M
CO 5 S M S S S
ELECTIVE - III :
17UBI6ED FINANCIAL MARKETS AND SEMESTER VI
SERVICES
Hours Per Week: 5

Total Credits: 4
CONTENTS
UNIT – I
Financial Markets: Structure of Financial Markets – Financial Investment –
Money Market in India – Indian Capital Markets – Difference between
Money Market and Capital Market – Classification and Object of Indian
Money Markets - Structure of Capital Markets.
UNIT – II
Securities and Merchant Bankers: Markets for Corporate Securities – New

Issue Markets – Functions Issue Mechanism – Merchant Banking - Role and
Functions of Merchant Bankers in India – Under Writing.
UNIT – III
Secondary Markets: Stock Exchange – Role of Secondary Market – Trading
in Stock Exchange – Various Speculative Transactions – Role of SEBI –
Regulation of Stock Exchange.
UNIT – IV
Intermediaries: Banks as Financial Intermediaries – Commercial Banks
Role in Financing – IDBI – IFCI – LIC – GIC – UTI – Mutual Funds –
Investments Companies.
UNIT – V
Modes of Financing: New Modes of Financing – Leasing as Source of
Finance – Forms of Leasing – Venture Capital – Dimension Functions –
Venture Capital in India – Factoring – Types – Modus Operandi of
Factoring – Factoring as Source of Finance – Securitisation of Assets –
Mechanics of Securitisation- Utility of Securitisation – Securitisation in
India.
TEXT BOOKS:
1. Gordon E and Natarajan 2014 Financial Marketing and Services (Ninth
Edition) Himalaya Publishing House, New Delhi. (Unit –I to V)
2. Dr Gurusamy S 2015 Financial Marketing and Services (Fourth Edition)
Tata MC. Graw Hills Pvt. Ltd, New Delhi. (Unit –I to V)
REFERENCE BOOKS:
1. Dr Natarajan L 2015 Financial Marketing and Services (First Edition)

Margham Publications, T.Nagar, Chennai.
2. Shashi K Gupta and Nisha Aggarwal 2014 Financial Services (Third Edition)
Kalyani Publications, New Delhi.
17UBI6EE ELECTIVE - III :

SEMESTER VI
INDIRECT TAX
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To understand the Provisions and concepts of Goods and Service Tax.
2. To enable the students to understand different types of Customs Import

Duties
COURSE OUTCOMES
Knowledge
CO Number CO Statement
Level
CO1 Discuss the basics and History of Tax system K1 and K2
Understand the basic concepts about Goods K1 and K2

CO2
and Service Tax
Analyze the Liability and Tax rate system K1 and K2
CO3
Understand the Filing of GST Return
CO4 Aware of Eligibilities to Input Tax Credit. K1 and K2
Acquire knowledge about Composite levy and K1 and K2

CO5
advantages

COs/POs PO1 PO2 PO3 PO4 PO5
CO1 S S S M S
CO2 S M M M M
CO3 S M S M S
CO4 S S M M M
CO5 S M S S S
17UBI6EE ELECTIVE - III :

SEMESTER VI
INDIRECT TAX
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT- I
Special features of Indirect Taxes - Contribution to government revenues -
Taxation under the constitution - Advantages and Disadvantages of
Indirect Taxes.
UNIT-II
Goods and Service Tax: Introduction to GST - Meaning - Objectives –
Constitutional Amendment of GST- Salient features of GST- Kinds of GST:
Central GST- State GST- Inter-state GST - Benefit of GST – Limitations of
GST in India.
UNIT-III
Registration Procedure for GST- Input Tax Credit in GST - Inter-state

Transaction of Goods and Services Model – Advantages of IGST Model –
Exemption under GST – Model of GST with Examples
UNIT-IV
GST on Export and Import – Calculation of Net cost of imported goods -
Calculation of Sale Value after import - Net tax payable calculation of
imported goods – Export value calculation- Refund calculation – Impact of
GST in various Sectors.
UNIT-V
Customs Duty - Different Types of Customs Import Duties - Abatement of
duty in Damaged or Deteriorated Goods - Remission on duty on lost,
destroyed or abandoned goods - Customs Tariff Act 1985 - Customs Duty
Drawback.
TEXT BOOKS
1. Balachandran.V, 2006. “Indirect Taxation”, Sultan Chand &Co., New

Delhi.(Unit I,III,IV)
2. Gupta R.L and Gupta V.K, 2010. “ Indirect Tax”Sultan Chand &Co.,
New Delhi (Unit I-V)
3. CA Keshav, R, Garg, 2017. “GST Ready Reckoner”

3rdEdition, Bharat Law House Pvt Ltd
4. Nitya Tax Associates, 2016. “Basics of GST”, 1st Edition, Taxman’s e-

book House Pvt Ltd
REFERENCE BOOKS:
1. Datey V.S., 2016. “Indirect Taxes”, (2nd edition) Taxman Publications
(P) Ltd.,
New Delhi.
2. Vishwanathannagarajan, 2011. “Indirect Taxation” (26th edition), Asia

Law House
Publishers.
3. Vishal Saraogi and Roshan Lodha,2017. “Goods & Service Tax Law
the Ultimate Guide”, Lawpoint Publication Pvt Ltd.
17UBI6EV ELECTIVE – III: PROJECT WORK SEMESTER- VI
Hours per week: 5

Total Credits: 4
GUIDELINES:
1) A Guide has been allotted to each student by the department. Student
can select any topic in discussion with the supervisor. Students should
maintain a work diary were in weekly work carried out has to be written.
Guide should review the work every week and put his/her signature. The
work diary along with project report should be submitted at the time of
viva voce.
2) CA Marks Distribution:
A minimum of two reviews have to be done, one at the time finalizing the
questionnaire/identifying the primary data and the second review at the
time of commencement of report writing. They should be asked to present

the work done to the respective guide in the two reviews. The guide will
give the marks for CIA as per the norms stated below:
First Review 10 Marks
Second Review 10 Marks
Work Diary 05 Marks
25 Marks
3) End Semester Examination:
The evaluation for the end semester examination should be as per the
norms
Given below:
External Examiner 25 Marks
Internal Examiner 25 Marks
Viva-Voce Examination 25 Marks
75 Marks
NMEC – I:
17UNM34U SEMESTER –III
PRACTICAL BANKING
(Jointly given by the external and internal examiner).
Hours Per Week: 2
Total Credits: 2
PREAMBLE:
1. To impart the students with practical banking knowledge
2. To improve functional knowledge in opting Banking.
UNIT - I
Introduction to Banking: Meaning- Functions- Types of Deposits- Types of
Bank Customers.
UNIT - II
Operating the account: Opening of Bank account – Operating the account-
Electronic Banking Services.
UNIT - III
Electronic Banking Operation: Internet Banking- Mobile Banking-
Electronic cheques.
UNIT - IV
Electronic Fund Transfer: Electronic Clearing System- EFT- RTGS- Cards-
Debit cards- Smart cards- Credit card operation- Advantages and
disadvantages.
UNIT - V
Risk in E-Banking: Strategic risk- Transaction risk - Compliance risk-
Reputation risk.
TEXT BOOKS:
1. Jyotsna Sethi and Nishwan Bhatia 2015 Elements of Banking and

Insurance (Second Edition) PHI Learning Private Limited, Delhi.
2. Sundharam K. P. M 2015 Banking Theory Law and Practices (First
REFERENCE BOOKS:
1. Gordon E and Natarajan 2016 Banking Theory Law and Practices

(Twenty Fifth Edition) Himalaya publishing House, New Delhi.
2. Shekar K. C 2014 Banking Theory and Practice (Twenty First

Edition), Vikas Publication, Noida.
17UNM44U NON-MAJOR ELECTIVE - II : SEMESTER- IV

PRINCIPLES OF INSURANCE
Hours Per Week: 2
Total Credits: 2
PREAMBLE:
1. To provide a basic understanding of the insurance mechanism.
2. To improve functional knowledge in opting insurance in real life.
CONTENTS
UNIT – I
Introduction to Insurance: Definition - Importance and Needs of
Insurance- Insurance as a social security tool.
UNIT – II
Classification of Insurance: Life insurance – Non-life insurance - Re-

insurance.
UNIT – III
Contract of Insurance: Definitions- Essential elements- Mini cases
UNIT – IV
Insurance Documents: Proposal form- Policy Forms- Certificate of
Insurance- Endorsement- Terms used (Insured – proposal - policy -
premium - Claims – lapses - insurer – insure).
UNIT – V
Insurance in India: IRDA- History- Structure- Function- Insurance
repository in India.
TEXT BOOKS:
Delhi.
REFERENCE BOOKS:
1. Inderjith singh 2014 Fundamentals of Insurance (Fifth Edition)
2. Murthy. A 2015 Principles and Practice of Insurance (First Edition)
17UBISS1 SELF STUDY COURSE - I:

SEMESTER III
SUPPLY CHAIN MANAGEMENT
Total Credit : 1
PREAMBLE:
1. To create awareness about the supply chain activities taken in

order to deliver the goods.
2. To enable the students to solve complex business problems
related to the journey of products and services from the
manufacturer or provider to the end customer.
CONTENTS
UNIT - I
Supply Chain Management – Global optimization – Importance – key

issues – Inventory management – Economic lot size model. Supply
contracts – Centralized vs. Decentralized system
UNIT - II
Supply chain Integrates- Push, Pull strategies – Demand driven strategies
– Impact on grocery industry – Retail industry – Distribution strategies.
UNIT - III
Strategic Alliances: Frame work for strategic alliances – 3PL – Merits and
Demerits – Retailer – Supplier Partnership – Advantages and
Disadvantages of RSP – Distributor integration.
UNIT - IV
Procurement and Outsourcing: Outsourcing – Benefits and risks –
Framework for make/buy decision – e-procurement – Framework of e-
procurement.
UNIT - V
Dimension of Customer Value – Conformance of requirement – Product
selection – Price and Brand – Value added services – Strategic pricing –
Smart pricing – Customer value measures.
TEXT BOOKS:
1. Martin Christopher 2016 Logistics and Supply Chain Management

(Fifth Edition) Pearson Education, New Delhi.
2. Janat Shah 2016 Supply Chain Management (Second Edition)

Pearson Education, New Delhi.
REFERENCE BOOKS:
1. Russel and Taylor 2015 Operations and Supply Chain Management

(Eighth Edition) Wiley and Sons Publications, Bangalore.
2. David L Olson 2014 Supply Chain Risk Management (Second
Edition) Business Expert Press, New York.
SELF STUDY COURSE - II :

17UBISS2 INSURANCE REGULATORY AND SEMESTER III
DEVELOPMENT AUTHORITY
Total Credit : 1
PREAMBLE:
1. To know about the regulatory framework of Insurance
2. To make the students to understand the concept of Bancassurance.
CONTENTS
UNIT - I
IRDA: Origin - Economic Change - The Insurance Industry Structure –
Reforms -Constitution of the IRDA: Objectives of IRDA, Duties and Powers
of IRDA.
UNIT – II
Policy Holders Interest: Implications for Field Personnel – Implications for

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B.

Com – Banking and Insurance (Students admitted from 2017-2018 onwards)

SYLLABUS: 2017-18 Onwards

Dr. N.G.P ARTS AND SCIENCE COLLEGE (Autonomous)

BACHELOR OF COMMERCE BANKING AND INSURANCE

OBJECTIVES OF THE PROGRAMME:

1. To gain a substantial understanding of concepts in key areas of Banking

17UBI2AA Allied – II:

17UBI43B Core - IX:

17UBI5SA Skill Based

1. 17UBI5EA Retail Banking

2. 17UBI5EB Rural Banking and Micro Finance

NON MAJOR ELECTIVE COURSE

S.No Course Code Name of the Course

2. 17UNM44U Principles of Insurance

Total Credit Distribution

Part I: Tamil 3 2x 100 = 200 6

Core 5 6x100= 600 30

NMEC 2 2 x 50= 100 04

Total 3500 140 140

FOR COURSE COMPLETION

Students must undergo Industrial training for 15 – 30 days during IV

Earning Extra credits is not mandatory for course completion

BEC/ Self study courses 1 1

Hindi / French/ Other foreign Language

Type Writing / Short Hand Course 1 1

Diploma/certificate/CPT/ ACS Inter/

Representation – Academic/Sports /Social

Self Study Courses offered by the Department of

S. No. Semester Course Code Course Title

2. Student can opt Hindi/ French/ Other foreign Language approved by

To develop and inculcate the traits of professionalism among

CO3 Capture the procedures relating to bills of K1,K2and K3

CO5 Classify and apply appropriate methods of K1,K2and K3

MAPPING WITH PROGRAMME OUTCOMES:

Note: Distribution of Marks: 80% problems and 20%Theory.

CO Number CO Statement Knowledge

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CO 5 Comprehend the methods of calculation of national K1,K2 and

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S-Strong: M-Medium; L-Low

Business Economics: Business Economics- Meaning- Definition- Scope of

Demand and Supply: Meaning of Demand - Types- Determinants and

Cost Concepts: Cost Concepts- Cost Output Relationship- Production Function-

Market: Market- Meaning- Market Structure- Perfect Competitions- Features-

1. Shankaran S 2013 Business Economics (Fourth Edition) Margham

1. Ahuja H. L 2014 Business Economics (Eleventh Edition) Sultan Chand

CO Number CO Statement Knowledge

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1 . Reddy T.S and Murthy A 2017 Financial Accounting (Sixth Edition)

MAPPING WITH PROGRAMME OUTCOMES

1. Sharma R. K 2014 Business Organization and Office Management

MAPPING WITH PROGRAMME OUTCOMES

Hours Per Week: 6

Start -up : Micro, Small and Medium Entrepreneurs- Meaning – definition –

Project Appraisal: Concept of Project Appraisal – Methods of Project Appraisal:

Entrepreneurship Development in India: Entrepreneurial Development

1. Khanka S.S 2016 Entrepreneurial Development (Revised Edition)

1 . Gordon E and Natarajan K 2014 Entrepreneurship Development (Fifth

1. To understand the basic concepts and procedures in Company