alagappa university, karaikudi new syllabus under …1. advanced accountancy – r.l.gupta and...
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ALAGAPPA UNIVERSITY, KARAIKUDI
NEW SYLLABUS UNDER CBCS PATTERN (w.e.f.2017-18)
B.Com. – PROGRAMME STRUCTURE
Sem. Part Subject
Code Title of the Paper Cr.
Hrs./ Week
Max. Marks
Int. Ext. Total
I
I 7BCO111 Language Course – I – tzpff; fbjq;fs;
3 6 25 75 100
II 712E English Language Course – I 3 6 25 75 100
III
7BCO1C1 Core– I–Advanced Accountancy– I 4 6 25 75 100
7BCO1C2 Core – II – Business Organisation 4 6 25 75 100
Allied – I 5 5 25 75 100
IV
7NME1A / 7NME1B / 7NME1C
(1) Non-Major Elective – I – (a)jkpo; nkhopapd; mbg;gilfs;/ (b) ,f;fhy ,yf;fpak; / (c) Communicative English
2 1 25 75 100
Total 21 30 -- -- 600
II
I 7BCO211
Language Course – II – mYtyfNkyhz;ik
3 6 25 75 100
II 722E English Language Course – II 3 6 25 75 100
III
7BCO2C1 Core –III–Advanced Accountancy–II 4 6 25 75 100
7BCO2C2 Core – IV – Marketing 4 5 25 75 100
Allied – II 5 5 25 75 100
IV 7BES2 (3) Environmental Studies 2 2 25 75 100
Total 21 30 -- -- 600
III
III
7BCO3C1 Core – V – Principles of Insurance 4 5 25 75 100
7BCO3C2 Core – VI – Banking Theory 4 5 25 75 100
7BCO3C3 Core – VII – Business Statistics 4 6 25 75 100
7BCO3C4 Core–VIII–Advanced Accountancy-III 4 6 25 75 100
Allied – III 5 5 25 75 100
IV
7NME3A / 7NME3B / 7NME3C
(1) Non-major Elective – II – (a),yf;fpaKk; nkhopg;gad;ghLk;/ (b) goe;jkpo; ,yf;fpaq;fSk;,yf;fpatuyhWk; / (c)Effective Employability Skills
2 1 25 75 100
7SBS3A1/ 7SBS3A2/ 7SBS3A3
(2) Skill Based Subjects – I
2 2 25 75 100
V 7BEA3 Extension activities 1 - 100 -- 100
Total 26 30 -- -- 800
IV
III
7BCO4C1 Core–IX–Principles of Management 4 5 25 75 100
7BCO4C2 Core –X–Banking Law andPractice 4 5 25 75 100
7BCO4C3 Core–XI–Business Mathematics 4 5 25 75 100
7BCO4C4 Core–XII–Advanced Accountancy–IV 4 6 25 75 100
Allied-IV 5 5 25 75 100
IV
7SBS4B1/ 7SBS4B2/ 7SBS4B3
(2) Skill Based Subjects – II
2 2 25 75 100
7BVE4/ 7BMY4/ 7BWS4
(4) Value Education / Manavalakalai Yoga / Women’s Studies 2 2 25 75 100
Total 25 30 -- -- 700
V
III
7BCO5C1 Core – XIII – Corporate Accounting 4 7 25 75 100
7BCO5C2 Core – XIV – Costing 4 7 25 75 100
7BCO5C3 Core – XV – Commercial Law 4 7 25 75 100
7BCOE1A/ 7BCOE1B
Elective – I A) Income Tax I (or) B)M.S.Office
5 5 25 75 100
IV
7SBS5A4/ 7SBS5A5/ 7SBS5A6/ 7SBS5A7
(2) Skill Based Subjects – I 2 2 25 75 100
(2) Skill Based Subjects – I
2 2 25 75 100
Total 21 30 -- -- 600
VI
III
7BCO6C1 Core – XVI – Special Accounts 4 6 25 75 100
7BCO6C2 Core – XVII – Management Accounting 4 5 25 75 100
7BCO6C3 Core – XVIII – Industrial Law 4 5 25 75 100
7BCOE2A/ 7BCOE2B
Elective – II
A) Income Tax II (or)
B) Computer Application in Business
5 5 25 75 100
7BCOE3A/ 7BCOE3B
Elective – III A) Auditing (or) B) Entrepreneurship Development
5 5 25 75 100
IV
7SBS6B4/ 7SBS6B5/ 7SBS6B6/ 7SBS6B7
(2) Skill Based Subjects – II
2 2 25 75 100
(2) Skill Based Subjects – II
2 2 25 75 100
Total 26 30 -- -- 700
Grand Total 140 180 -- -- 4000
PROGRAMME OUTCOME-2017-18
PO – 1: After completing three years for Bachelors in Commerce (B.Com) program, students
would gain a thorough grounding in the fundamentals of Commerce and Finance.
PO – 2: The commerce and finance focused curriculum offers a number of specializations
and practical exposures which would equip the student to face the modern-day
challenges in commerce and business.
PO -3 The all-inclusive outlook of the course offer a number of value based and job oriented
courses ensures that students are trained into up-to-date. In advanced accounting
courses beyond the introductory level, affective development will also progress to the
valuing and organization levels.
PROGRAM SPECIFIC OUTCOME (PSO)
PSO – 1: Students will be able to demonstrate progressive learning of various tax issues
and tax forms related to individuals. Students will be able to demonstrate
knowledge in setting up a computerized set of accounting books
PSO – 2: Students will demonstrate progressive affective domain development of values,
the role of accounting in society and business.
PSO – 3: Students will learn relevant financial accounting career skills, applying both
quantitative and qualitative knowledge to their future careers in business.
PSO – 4: Students will learn relevant managerial accounting career skills, applying both
quantitative and qualitative knowledge to their future careers in business.
PSO – 5: Leaners will gain thorough systematic and subject skills within various disciplines
of commerce, business, accounting, economics, finance, auditing and marketing.
VANIGA KADITHANGAL
COURSE CODE: 7BCO111 /7BCC111/7BCS111
Course Description:
Students will also learn how to write a business letters and techniques,
such as completing business applications, preparing letters of application and
documents.
Course Objective
Review examples of business and friendly letters.
Compare business and friendly letter formats.
Write letters in response to specific writing prompts.
Apply knowledge of language structure and conventions.
Adjust their use of writing conventions, style, and vocabulary for a variety of
audiences and purposes.
Course Outcome (COs)
Understand the basic development of entrepreneurship as a profession.
Understand business models.
Write a business plan describing a new business venture.
Understand marketing strategies for small businesses.
Identify capital resources for new ventures and small businesses.
Monitor the performance of a new firm.
Have a basic knowledge of human resource management for small business.
Understand the social responsibilities of small business managers.
ADVANCED ACOUNTANCY – I
(7BCO1C1)
Course Description
Students will know the concept of accounting for business concerns and they
understand the preparation, analysis and interpretation of business concern’ financial result.
Course Objectives
Students completing the course will be able to
a. Understand the characteristics of basic concepts and accounting principles.
b. They will know the different kinds of Depreciation accounting methods – Straight
line method and Written-down-value method
c. They prepare properly Final accounts of sole trading concerns – Accounts of non-
trading concerns.
d. Aware of accounting for bank reconciliation statement,
e. They will be able to identify the various methods of Average Due Date – Calculation
of interest – Account Current – Red ink interest – Forward and backward methods –
Daily balance method
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and
M.Radhasamy,
Sultan chand& sons publishers,
New Delhi Chand & sons.
2. Advanced Accounts – M.C.Shukla and T.S.Grewal
Company publishers
3. Advanced Accountancy – S.N.Maheswari,Kalyani
Publishers Ltd
a. The above three books are prescribed texts for first semester.
b. The core objectives of the above prescribed texts are :
1. Accounting Knowledge, to analyses and evaluate the concepts gathered from
the lecture.
2. Problem solving technique understands clearly throughnarration of problems
andsolutions.
3. To motivate the importance of advanced accounts-II in modern world.
BUSINESS ORGANISATION
7BCO1C2
Course Description:
To lighting the spark in the minds of the students to increase their organizational
behavior through various concept and theories.
Course Objective:
To understand the concepts of the business, organization and the various forms of
organization and equip the students with the basic idea and introduction on organizational
behavior as a concept.
Course Outcomes
To provide introduction about business organization
To provide knowledge about Size of business firms
To make them aware about different forms of business
To make them understand of the Forms of Government regulation and its significance
on Public Utilities
To make them understand the importance of location of industry
To create awareness about Company management
To enable them with Economic and political consequences
To facilitate the knowledge about Forms of Government regulation
ALUVALAGA MELANMAI
COURSE CODE: 7BCO211/7BCC211/7BCS211
Course Description:
Students will also learn techniques in office management system.
Course Objective
Play a leading role in the development of ideas that shape the worlds of
business and management;
Prepare future leaders of business, education, and public service around the
world by delivering the highest quality education to a large and diverse group
of graduate and undergraduate students as well as to practicing executives;
Maintain an enduring, mutually enriching and intellectually stimulating
relationship with our distinguished alumni and with the community of leading
management practitioners around the world; and
Course Outcome (COs)
Read, understand and prepare standard types of business documents
Possess appropriate technological skills including: word processing (including
keyboarding), spreadsheets, and the Internet as a research tool
Use appropriate office procedures as related to records information
management, telephone communications, and mail management
Understand and perform office accounting and recordkeeping functions as
related to a service business, including computerized applications
Demonstrate appropriate critical thinking
Demonstrate appropriate human relations skills
ADVANCED ACCOUNTANCY – II
COURSE CODE: 7BCO2C1
Course Description
Students will know the concept of accounting for Various Business and they
understand the preparation.
Students will learn relevant financial accounting career skills, applying both quantitative and
qualitative knowledge to their future careers in business.
Course Objectives
Students completing the course will be able to
a. Understand the characteristics of basic concepts and accounting principles.
b. They will know the different kinds Bills of Exchange – Trading and Accommodation
bills – Renewals – Dishonor due to insolvency – Retiring of bills.
c. They prepare properly Consignment account – Normal loss – Abnormal loss –
Calculation of unsold stock – Cost price, invoice price and selling price effects –
Goods returned – Loading factors.
d. They will be able to identify the various methods of Single entry system – methods –
Net worth method – Conversion of single entry into double entry – Missing
information: debtors, creditors, B/R, B/P, Capital, and Cash purchase, Sales, Stock.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2. Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
c. The above three books are prescribed texts for Second semester.
d. The core objectives of the above prescribed texts are :
4. Accounting Knowledge, to analyses and evaluate the concepts gathered from the
lecture.
5. Problem solving technique understands clearly throughnarration of problems
andsolutions.
6. To motivate the importance of basic advanced accounts in modern world.
MARKETING
COURSE CODE: 7BCO2C2
Course Description
These courses covers the various concepts of the elements of marketing mix and
provide basic knowledge about the concepts, principles, tools and techniques of
marketing and expose the students to the latest trends in marketing.
Course Objective
The objective of the course is to familiarize the students with the basic concepts
and principles of marketing and to develop their conceptual and analytical skills
to be able to manage marketing operations of a business firm. The objective of
this course is to explore the various sectors in marketing industry and to develop
entrepreneurial skills.
Course Outcomes
The modern marketing concepts and evaluation
The consumer behavior
To analyze the product and price
Analyze the promotion mix
Describe the Demonstrate ethical and socially responsible behaviour.
ENVIRONMENTAL STUDIES
COURSE CODE: 7BES2
Recognize the interconnectedness of multiple factors in environmental
challenges
Engage constructively with diverse forms of knowledge and experience
Identify the multiple scales, actors, and stakes of an issue
Recognize and apply methodological approaches of the social sciences, natural
sciences, and humanities
Identify assumptions inherent in arguments and perspectives
Evaluate and interpret various forms of evidence, including text, data, and other
media about the environment
Course Outcome (COs)
Demonstrate a general understanding of the breadth and interdisciplinary
nature of environmental issues.
Demonstrate a general understanding of the qualitative and quantitative
research methods to gain empirical evidence bearing on evaluation of
environmentally sustainable alternatives.
Demonstrate depth of critical analysis and writing of environmental problems
that span popular, ‘gray’ and primary publications.
Demonstrate the ability to locate, interpret and apply published research and
lessons from successful projects to a focused environmental solution with
potential regional stakeholders.
Design, conduct and present (orally and in writing) independent research that is
consistent with the highest standards and practices of research in environmental
science.
Be well-prepared for meaningful careers and post-graduate education in fields
related to environmental science and beyond.
PRINCIPLES OF INSURANCE
COURSE CODE: 7BCO3C1
Course Description
The students understand the role of insurance intermediaries in emerging
Market and enable the students to learn the computation of premium, bonus and
claims about various methods of pricing of insurance products.
Course Objective
The objective is to enable the students to understand various aspects of Life &
General Insurance and to impart knowledge about the insurance organizations.
Course Outcomes
Aims to educate students about the significance and purpose of insurance
to individuals and organizations and enable them to acquire skills for
managing various risks in business and life.
Calculation of policy premium with imaginary figures
Calculation of fair claims with imaginary figures
Preparation of list occupational hazards under life insurance
BANKING THEORY
COURSE CODE: 7BCO3C2
Course Description
To impart the learners the awareness recording functions & progress of
banking and to make them familiar with the recent trends in banking.
Course Objective
After the successful completion of the course the student should have a
thorough knowledge on Indian Banking System and Acts pertaining to it.
Course Outcomes
The origin and classification of banks
Studying commercial bank and its origin
Familiarize techniques of credit creation
To study the origin and function SBI & RBI
To know the recent banking sector reform
BUSINESS STATISTICS
(7BCO3C3)
Course Description: The course is to train the learners in the application of statistical tools
for description, association, testing and interpretation of business/ economics /commercial /
managerial phenomena.
Course Objectives: To impact the basis in Statistics to help students acquire new skills on
the application of statistical tools and techniques in Business decision-making.
Course Outcome (COs):
Texts Prescribed:
Books for Reference
1. S.P.Gupta, “Statistical methods”, Sultan Chand, 2000.
2. P.R.Vittal, ‘Business statistics and operation”, Margham publications, 2nd edition, 2010
a. The above two books are prescribed texts for third semester.
e. The core objectives of the above prescribed texts are :
1. To familiarizes the concept of statistics
2. To provide practical exposure on calculation of measures of average
3. To provide practical exposure on calculation of correlation and regression
4. To introduce the students about the concept of index number
5. To provide practical exposure on calculation of trend analysis
ADVANCED ACCOUNTANCY – III
COURSE CODE: 7BCO3C4
Course Description:
To equip the students with skills for recording various kinds of business
transactions and familiarize the students with the techniques of preparing
financial statements
Course Objective
To enable the students to acquire knowledge of the Advanced accounting
principles and practices.
Course Outcomes
To study the basic of partnership
To know the accounting treatment for admission of part
To know the accounting treatment for retirement of part
To study the accounting treatment for dissolution of firm
To study know how the accounts are settled and its method
SECRETARIAL PRACTICE – I
COURSE CODE: 7BCOA3
Course Description:
To include the knowledge of Company Secretary and company formation with
special focus on Registration, Law and Procedure of meeting. To impart the
knowledge basic secretarial practice principles and the latest application
oriented methods
Course Objective
To introduce the students for Secretarial Practiceregulations and familiarize
them with common issues of relevance.
Course Outcomes
To study the basics of Duties and responsibilities in Company secretary
To know Company Secretary and company formation
Familiarize the procedure for Law and Procedure of meeting
To know the detailed study with reference to the Companies Act, 1956.
To study the Secretarial Work.
EFFECTIVE EMPLOYABILITY SKILLS
COURSE CODE: 7NME3C
Course Description:
Effective Employability Skills Strategies Students will complete assignments
focused on their individual career targets, while developing successful lifetime
job search skills and career management tools
Course Objective
Students will also learn job search techniques, such as completing employment
applications, preparing letters of application and resumes, and participation in
mock interviews.
Course Outcomes
Understand the benefits and goals of successful career targets.
To understand the elements of successful interviewing.
Students will create and prepare a resume, cover letter, and employment
application
COMPETITIVE EXAMINATION SKILLS
COURSE CODE: 7SBS3A1
Course Description
Learning goal: Students will demonstrate knowledge of social, economic,
political, intellectual and cultural contributions of women past and present.
Course Objectives:
To know the pattern of Various Examinations
To get the information about the exams conducted for the entry into jobs
To become aware about the various soft skills
To use the time effectively
To become aware about the goals of life
Course Outcome (COs)
Texts Prescribed
Along with increased competition for the best students and the most lucrative
grants, institutions of higher education are also facing increased scrutiny to improve
student learning and demonstrate program effectiveness. ETS's ongoing research
offers administrators and school leaders a detailed look at how assessments have
progressed over the years, and how an evidence-based assessment system for student
learning can benefit today's schools.
Assessment for Improvement
In this report, we discuss the shift from accountability-based assessment to
improvement-based assessment.
Expanding Skills are Higher Education
In this report, we discuss shifts in cognitive and noncognitive skills expected of
college graduates in response to new educational and occupational demands.
Student – level Assessment
In this report, the author discusses an increasing need to understand individual
students rather than whole institutions. Previous models of assessment, which focused
on comparability and accountability, made inferences at the group level, often
comparing one institution to a group of similar institutions.
EXECUTIVE SKILLS
7SBS3A2
Course Description
The Programme is a career-enhancing experience that builds your understanding of
management. It is targeted for developing general management skills apart from functional
competencies. It will equip the participant with the foundations of strategy, finance,
marketing, operations and people management skills and the way these functions integrate for
organizational success, helping in quicker decision-making and employing an integrated
approach to managing your business.
Course Objectives
The Executive Programme in Business Management is designed to provide managers and
professionals with a broad overview of the key concepts, tools and techniques needed to
successfully meet the challenges of today’s global business environment. Individual courses
will give participants the knowledge needed to work cross-functionally within the
organization and become more skilled in the basics of business management.
Course Outcome (COs)
An executive program help to enhance new skills and potential of the professionals and target
to maximize their latent talents. It also increases the efficiency and help them grow in their
field of work. Executive education helps a professional to confidently pursue new ideas, think
creatively and improve the time management of his/her work.
Texts Prescribed
1. Naveen kumar, sudan a. S; managerial skill development, first edition (2004), anmol
publications
2. Lesikar&flatley, basic business communication, new delhi: tatamcgraw hill
Extension Activities
7BEA3
Course Description:
The students understand the role of Practice national integration and social
harmony.
Course Objective
Understand the community in which they work
Understand themselves in relation to their community
Identify the needs and problems of the community and involve them in problem
solving process
Develop among themselves a sense of social and civic responsibility
Utilize their knowledge in finding practical solution to individual and community
problems
Develop competence required for group-living and sharing of responsibilities
Gain skills in mobilizing community participation
Acquire leadership qualities and democratic attitude
Develop capacity to meet emergencies and natural disaster and
Practice national integration and social harmony
Course Outcome (COs)
1. Identify and apply art and design elements, principles, and terminology in the
creation and improvement of work.
2. Demonstrate effective use of media and techniques while creating works of
art and/or design.
3. Express themselves aesthetically and/or creatively while making works of
art and /or design.
4. Identify visual strengths and weaknesses to promote aesthetic resolution and
clear intentions in works of art and/or design.
5. Distinguish between subjective and objective assessment through critique of
art/design work.
6. Demonstrate inventiveness through the use of problem-defining and problem-
solving processes and skills.
7. Identify and apply sustainable art and design practices in their chosen media.
PRINCIPLES OF MANAGEMENT
COURSE CODE: 7BCO4C1
Course Description:
This course aims to develop analytical knowledge on the business
Management and to make the students to understand the elements of effective
Management. The objective of the course is to impart knowledge on Principles
of Management and various laws relating to business.
Course Objective:
To enable the students to know the theories/concepts about management. This
course includes functions of Planning, Organization, Directing, and Controlling
of business Management. On successful completion of this course, the students
will get an opportunity to examine and apply appropriate theories/concepts
about managing in business effectively
Course Outcomes
To develop knowledge about evolution of management thoughts
To better understanding of planning and decision making
To give an idea about organisation structure and different types of organisation
To make them familiarize with Principles of Direction and Theories.
BANKING LAW AND PRACTICE
COURSE CODE: 7BCO4C2
Course Description
To impart the learners the awareness recording functions & progress of
banking and to make them familiar with the recent trends in banking.
Course Objective
After the successful completion of the course the student should have a
thorough knowledge on Indian Banking System and Acts pertaining to it.
Course Outcomes
The origin and classification of banks
Studying commercial bank and its origin
Familiarize techniques of credit creation
To study the origin and function SBI & RBI
To know the recent banking sector reform
BUSINESSMATHEMATICS
(4BCO7C3)
Course Description
The course is to train the students with the basic concepts and application of
Business Mathematics.
Course Objectives
Students completing the course will be able to Impact the basis in Mathematics
and to help the students acquire new knowledge on the application of mathematical
tools and techniques.
course Outcome (COs)
Texts Prescribed
Booksfor Reference
1) Business Mathematics : M.Monoharan and C.Elango, Palani Paramount
Publications.
2) Business Mathematics : D.C.Sanchetti and V.K.Kapoor,Sultan Chand &Sons
3) Business Mathematics : D.C.Sanchetty and B.M.Agarwal,Sultan Chand &Sons
4) Business Mathematics : P.R.Vittal, Margham Publications
f. The above four books are prescribed texts for fourth semester.
g. The core objectives of the above prescribed texts are :
1. Aimed to familiarize the concept of mathematics.
2. Helps to gather knowledge on commercial arithmetic set theory.
3. To provide practical exposure on calculation of logarithms.
4. To introduce the concept of theory of probability and theoretical distribution
ADVANCED ACCOUNTANCY – IV
COURSE CODE: 7BCO4C4
Course Description:
The course is to introduce the concept and contours of Contract accounts,
Insolvency accounts, Hire purchase, Royalties and Departmental accounting
Course Objective
The objective of this subject is to acquaint students with the accounting
concepts, tools and techniques influencing Business.
Course Outcomes
Collection of transactions relating to any branch and prepare a branch
account.
List out the basis of Allocation of Departmental Expenses.
Preparation of Insolvency accounts and Royalties
Preparation of Departmental accounting and Hire purchase accounting
SECRETARIAL PRACTICE – II
COURSE CODE: 7BCOA4
Course Description:
To include the knowledge of Company Secretary and company formation with
special focus on Registration, Law and Procedure of meeting. To impart the
knowledge basic secretarial practice principles and the latest application
oriented methods
Course Objective
To introduce the students for Secretarial Practiceregulations and familiarize
them with common issues of relevance.
Course Outcomes
To study the basics of Duties and responsibilities in Company secretary
To know Company Secretary and company formation
Familiarize the procedure for Law and Procedure of meeting
To know the detailed study with reference to the Companies Act, 1956.
To study the Secretarial Work.
ACCOUNTING SKILLS
(7SBS4B1)
Course Description
Students will know the concept of accounting for business concerns and they
understand the preparation, analysis and interpretation of business concern’ financial result.
Course Objectives
Students completing the course will be able to
f. Understand the characteristics of basic concepts and accounting principles.
g. They will know the different kinds of Depreciation accounting methods – Straight
line method and Written-down-value method
h. They prepare properly Final accounts of sole trading concerns – Accounts of non-
trading concerns.
i. Aware of accounting for bank reconciliation statement,
j. They will be able to identify the various methods of Average Due Date – Calculation
of interest – Account Current – Red ink interest – Forward and backward methods –
Daily balance method
Course Outcome (COs)
Texts Prescribed- Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and
M.Radhasamy,
Sultan chand& sons publishers,
New Delhi Chand & sons.
2. Advanced Accounts – M.C.Shukla and T.S.Grewal
Company publishers
3. Advanced Accountancy – S.N.Maheswari,Kalyani
Publishers Ltd
h. The above three books are prescribed texts for first semester.
i. The core objectives of the above prescribed texts are :
7. Accounting Knowledge, to analyses and evaluate the concepts gathered from
the lecture.
8. Problem solving technique understands clearly throughnarration of problems
andsolutions.
9. To motivate the importance of advanced accounts-II in modern world.
EMERGENCY AND MEDICAL LAB SKILLS
COURSE CODE: 7SBS4B2
Course Description
To aware of first aid like, fracture , fire and drowning and snake animal, rodent
bites and diarrhoea, dysentery and heat stroke.
Course Objective
To build a sense of awareness among students through proper guidance about
various emergency in order to motivate students for prospective career in
injuries to assess requirements for emergency medical care
Course Outcomes
To recognize the nature and seriousness of the patient's condition or extent of
Injuries to assess requirements for emergency medical care
Administer appropriate emergency medical care based on assessment findings
of the patient's condition
To Perform safely and effectively the expectations of the job.
VALUE EDUCATION
(7BVE4)
Course Description
To help students understand the significance of ethics and values in business. To
understand ethical issues and not to fall prey to unethical practices and to be socially
responsible.
Course Objectives
Students completing the course will be able to
* To understand the source of religion and its effect on humanity
* To learn the differences between religion and spirituality
Thoughts for Life
* The foundation of spiritual association with God is Love.
* Where religion ends, spirituality begins.
* Spirituality is defined as a system, which makes us exist
* To help develop peaceful, healthy and holistically educated students, with a
spirit of human well- being and oneness.
COURSE OUTCOME (COS).
Texts Prescribed
Books for Reference
1. Heartfulness Way – kamaleshpadel , president srcm&heartfullness institute.
2. Desinging the destiny - kamaleshpadel , president srcm&heartfullness institute.
3. Value education for colleges – Sri Ram Chandra Mission.
j. The above three books are prescribed texts for Second semester.
k. THE CORE OBJECTIVES of the above prescribed texts are :The teachers are
exposed to various aspects of Heart-centered pedagogy that include
l. Soft-Skills
m. Inquiry based learning
n. Emotional Intelligence
MANAVALAKALAI YOGA
7BMY4
1) To enable the student to have good health.
2) To practice mental hygiene.
3) To possess emotional stability.
4) To integrate moral values.
5) To attain higher level of consciousness.
Course Outcome (COs)
Knowledge of classical and theoretical foundations of the field of Yoga Therapy
Knowledge of biomedical systems from an integrative and holistic perspective, as
needed for the practice of Yoga Therapy
Ability to apply knowledge learned in this curriculum and in previous yoga teacher
trainings to assess the needs of clients, to design and implement effective programs,
and to assess the effectiveness of these programs
Ability to effectively use yoga as a therapeutic modality through the integration of
diverse approaches to this field
Knowledge and ability to use professional conduct during the practice of Yoga
Therapy
Ability to use relationship-based approaches to catalyze positive change or
transformation with clients
Critical thinking skills and science-based literacy to advance the evolution of Yoga
Therapy as an integrative health practice
WOMAN STUDIES
SUBJECT CODE: (7BWS4)
Course Description
Learning goal: Students will demonstrate knowledge of social, economic,
political, intellectual and cultural contributions of women past and present.
Objectives:
1. describe the social, economic, political, intellectual or cultural contributions of
one or more women
2. analyze scholarship, literature, art, music, dance, theatre, or film created by or
performed by one or more women
Learning goal: Students will develop an understanding of how gender combines with
nationality, race and ethnicity, religion, social class, sexual orientation, and physical
ability to shape the experiences of men and women, including themselves.
3. read and respond to feminist scholarship
4. examine the similarities and differences among women within and across
cultures and at different historical moments
5. describe gender socialization and its consequences in a particular society
6. identify gender and sex-based inequalities in a particular society
7. analyze how these factors with the privileges and disadvantages they confer
have shaped one's own experiences, presumptions, viewpoints, and sense of
identity
Course Outcome (COs)
Texts Prescribed
Explain diversity and difference in women's experiences due to race, ethnicity,
and class.
Identify ways in which gender is a social construct.
Analyze how women are represented in language and culture.
Compare and contrast women's experiences in the paid and unpaid labor force.
Identify the impact of sexuality and body image on women's lives.
Analyze the causes of violence against women.
CORPORATE ACCOUNTING
(7BCO5C1)
Course Description
Students will know the concept of accounting for companies and they understand the
preparation, analysis and interpretation of companies financial result.
Course Objectives
Students completing the course will be able to
k. Understand the characteristics of limited companies
l. They will know the different types and kinds of Debentures.
m. They are able to prepare properly balance sheet of a limited company.
n. Aware of accounting for amalgamation, absorption, External and Internal
reconstruction and preparation of consolidated balance sheets.
o. They will be able to identify the various methods of valuation of goodwill and shares
and liquidation of companies.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2.Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
o. The above three books are prescribed texts for fifth semester.
p. The core objectives of the above prescribed texts are :
10. Accounting Knowledge, to analyse and evaluate the concepts gathered from the
lecture.
11. Problem solving technique understands clearly throughnarration of problems
andsolutions.
12. To motivate the importance of company accounts in modern world.
COSTING
(7BCO5C2)
Course Description
To familiarize students with the basic concepts of cost and various methods and
techniques of costing.
Course Objectives
Students completing the course will be able to
p. Understand the characteristics of cost accounting
q. They will know the differences of cost and financial accounts.
r. They aware of Purchase procedures and Maintenance of stores like minimum level,
maximum level, reorder level and Economic Ordering quantity
s. Develop the knowledge about remuneration and incentives.
t. They will be able to identify the various methods of overheads and job costing.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1.Cost accounting : SP.Jain and KL. Narang,Kalyani Publishers.
2.Cost accounting : Das Gupta, Sultan Chand &Sons
3.Cost accounting : R.S.N.Pillai and Bhagvathi, S.Chand&Co.,
4.Cost accounting : S.P. Iyengar, Sultan Chand &Sons
q. The above four books are prescribed texts for fifth semester.
r. The core objectives of the above prescribed texts are :
5. Aimed to familiarize the concept of cost accounting
6. Helps to gather knowledge on preparation of cost sheet in its practical point of view
7. To introduce the concept of overhead cost
8. To facilitate the idea and meaning of material control with pricing methods
COMMERCIAL LAW
(7BCO5C3)
Course Description: Students will know the concept of business law and they understand the
corporate regulations
Course objective: To help the students to understand the basic laws related with business and
corporate.
Course Outcome (COs):
Texts Prescribed:
Books for Reference:
1.Business laws-N.D.Kapoor.
2.Student guide to mercantile law-kapoor publication pvt.ltd.,
3.Company law by Balachandran-Vijai Nicole publication.
a. The above three books are prescribed texts for fifth semester.
b.The core objectives of the above prescribed texts are :
1. Make the students understand about business and corporate law
2. Develop knowledge on contract and various types of contracts
3. To help the students to understand the concept of bailment and pledge
4. Make the students understand about law of agency
5. To equip the students with proper knowledge about sale of goods
INCOME TAX – I
COURSE CODE: 7BCOE1A
Course Description
This subject is to make the students to understand the computation of Taxable
Income and Tax Liability of individuals.
Course Objective
To impart basic knowledge and equip students with application of principles
and provisions Income-tax Act, 1961 amended up-to-date.
Course Outcomes .
Update the current finance tax planning
To know the provisions of Income tax act
To introduce the basic concept of Income Tax
Study various heads of incomes
In order to familiarize the different know-how and heads of income with
its components
It helps to build an idea about income from house property and salary
income.
Analyze the profit and gain from business or profession
To identify the various other serious of income and capital gain
M.S OFFICE
7BCOE1B
Indicate the names and functions of the Word interface components.
Create, edit, save, and print documents to include documents with lists and
tables.
Format text and to use styles.
Add a header and footer to a document.
Add a footnote to a document.
Add a graphic to a document.
Use the Spelling and Grammar Checker as well as Microsoft Help.
Manipulate documents using functions such as find and replace; cut, copy,
replace.
Course Outcome (COs)
Keyboarding Basics (COM5090) Upon successful completion of this course students will be able to:
1. Demonstrates correct keyboard fingering techniques independently.
2. Achieves typing speed goal with accuracy.
Introduction to Computers and Windows Operating Systems (COM5100) Upon successful completion of this course students will be able to:
1. Demonstrate practical knowledge and use of the Windows XP operating system.
2. Demonstrate best practices in file management procedures. 3. Demonstrate basic
knowledge navigating the Word Ribbon Interface.
4. Demonstrate the mechanics of creating a Word document.
Microsoft Word 2016 Introduction (COM5110) Upon successful completion of this course students will be able to:
1. Demonstrate basic knowledge navigating the Word Ribbon Interface.
2. Demonstrate the basic mechanics of creating Word documents for office use.
3. Demonstrate introductory formatting techniques and presentation styles.
4. Demonstrate working knowledge of producing a mail merge.
Microsoft Word 2016 Intermediate (COM5111) Upon successful completion of this course students will be able to:
1. Demonstrate the mechanics and uses of Word tables to organize and present data.
2. Demonstrate working knowledge of using Word’s themes and clip art to create a
variety of visual effects.
3. Demonstrate working knowledge of Word’s advanced formatting techniques and
presentation styles.
4. Demonstrate applicable knowledge and uses of accepted business style formatting
conventions.
ENERPRENEURIAL DEVELOPMENT SKILLS
(7SBS5A3)
Course Description
To enrich the students towards the knowledge of entrepreneurial skills and to make
the students understand the approaches to attain the goals of the business.
Course Objectives
Students completing the course will be able to
u. Understand the In-depth of functions and qualities of an entrepreneur.
v. They will know how to start the business and analysis of land, building, water and
power, raw material, machinery, power and other infrastructural facilities.
w. They know properly DIC, SIDCO, NSIC, SISI and Institutional finance to
entrepreneurs.
x. Aware of preparation of Project Report and project appraisal.
y. They will be aware of Entrepreneurship development in India and Women
entrepreneurship in India.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Entrepreneurship development – Joseph Paul, N. Ajitkumar and T.Mampilly –
Himalayan Publishing House
2. Entrepreneurship Development Programmes in India – M.A.Khan – Kanishka
Publishing House – Delhi
3. Dynamics of Entrepreneur Development and Management – Vasant Desai, Himalayan
Publishing House.
a. The above three books are prescribed texts for sixth semester.
s. The core objectives of the above prescribed texts are :
1. To aiming to develop students about Entrepreneurship development
2. To create an awareness on various Entrepreneurship Development Programme
3. To enable them to understand project formulation
4. To familiarize the students with EDP schemes and women entrepreneurship.
HERITAGE AND TOURISM
COURSE CODE: 7SBS5A4
Course Description:
The Students for understand the definitions, terminology and concepts of
cultural heritage and its relationships with tourism.
Course Objective
The objective is to provide basic knowledge of heritage tourism ethics and
values and its relevance in modern context.
Course Outcomes
To Understand heritage tourism supply by examining different categories
of heritage attractions and the contexts within which heritage exists and
additional perspectives on scale from the supply perspective
To understand the role of interpretation in cultural heritage sites and the
relevance of such interpretation approaches to visitors.
Provide a framework to plan, design, and assess interpretation programs
for tourists
MARKETING AND SALES MANAGEMENT COURSE CODE: 7SBS5A5
LEARNING OBJECTIVES
obtain, understand and apply information from the liberal arts, sciences,
business and discipline-specific courses to organized issues and
situations.
explain how ethical, legal, political, regulatory, social, global,
environmental and technological issues influence business decisions.
analyze a business problem by incorporating diverse perspectives.
apply foundation business knowledge and skills to develop competent
decisions in the areas of accounting, economics, finance, information
systems, management and marketing.
communicate effectively the alternatives considered, a recommended
solution, and an implementation strategy in oral, written and electronic
form.
LEARNING OUTCOMES
Employ digital tools to analyze the effectiveness of a marketing
campaign.
Formulate a marketing plan including marketing objectives, marketing
mix, strategies, budgetary considerations and evaluation criteria.
Write a business plan for an entrepreneurial start-up venture.
Develop pricing strategies that take into account perceived value,
competitive pressures and corporate objectives.
Develop strategies for the efficient distribution of products and services.
Apply the principles of business ethics and corporate social
responsibility.
Evaluate results of marketing activities using criteria related to budgeted
sales, costs and profits.
Prepare and deliver a sales presentation.
SPECIAL ACCOUNTS
(7BCO6C1)
Course Description
Students will know the concept of special accounting for banking and Insurance
companies, Public utility undertakings, holding company, voyage and farm accounts and they
understand the preparation, analysis and interpretation of financial result.
Course Objectives
Students completing the course will be able to
z. Understand the In-depth of banking company accounts.
aa. They will know the different kinds of Insurance and method of calculating balance
sheet of Insurance companies.
bb. They prepare properly revenue account, net revenue account and general balance
sheet of public utility undertakings.
cc. Aware of accounting for holding company and subsidiary company and preparation of
consolidated balance sheets.
dd. They will be able to identify the format of voyage accounts and farm accounts.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2.Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
t. The above three books are prescribed texts for sixth semester.
u. The core objectives of the above prescribed texts are :
13. Accounting Knowledge, to analyse and evaluate the concepts gathered from the
lecture.
14. Problem solving technique understands clearly throughnarration of problems
andsolutions.
15. To motivate the importance of banking and Insurance companies, Public utility
undertakings, holding company, voyage and farm accounts
MANAGEMENT ACCOUNTING
(7BCO6C2)
Course Description
To introduce students to the various tools and techniques of management Accounting.
To enlighten students on Financial Statement Analysis with the emphasis on the preparation
of fund flow and cash flow statement.
Course Objectives
Students completing the course will be able to
ee. Understand the concept of Management Accounting and comparison of cost and
management accounting.
ff. They will know the accounting ratios and analysis of liquidity, profitability and
solvency.
gg. They prepare Fund Flow and Cash Flow Analysis
hh. Aware of budgetary control and preparation of various types of budgets.
ii. They will be able to prepare standard costing and variance analysis.
Course Outcome (COs)
Texts Prescribed Booksfor Reference
1. Principles of Management Accounting – S.N.Maheswari,Sultan
Chand&Sons.
2. Management Accounting – Hingo rani &Ramanathan,
Sultan Chand&Sons.
3. Management Accounting – Guru Prasad Murthy,Himalaya
Publications.
The above three books are prescribed texts for sixth semester.
v. The core objectives of the above prescribed texts are :
1. To enlighten the students thought and knowledge on management Accounting.
2. Helps to give proper idea on financial statement analysis in practical point of
view.
3. To provide knowledge about budget control keeping in mind the scope of the
concept.
4. To develop the know-how and concept of marginal costing with practical
problems.
INDUSTRIAL LAW
(7BCO6C3)
Course Description: Students will know the concept of industrial law and they understand
the industrial regulations
Course objective: To help the students to understand the basic laws related with industries
and various benefits of workers.
Course Outcome (COs):
Texts Prescribed:
Books for Reference:
1. Company Law : M.R.Srinivasan,Margham, Publications.
2. Business Law : R.S.N Pillai and BhagavathiS.Chand&Co.,
a. The above two books are prescribed texts for sixth semester.
b. The core objectives of the above prescribed texts are :
1. Make the students understand about The Factories Act, 1948
2. Develop knowledge on types of offences and penalties’and trade unions act
3. To help the students to understand the concept of minimum wages act 1948 and employees
insurance act 1948
4. Make the students understand about The Workmen’s Compensation Act, 1923
5. To equip the students with proper knowledge about The Employees’ Provident Funds Act,
1952
INCOME TAX – II
COURSE CODE: 7BCOE2A
Course Description
To introduce students to the basic concepts in Income-Tax and to help them to
apply the provisions and complete incomes under various heads and it enables
the students to know the basics of Income Tax Act and its implications.
Course Objective
The aim of this course is to familiarize the student with major latest provisions
of the Income tax laws and related judicial pronouncements pertaining to
corporate enterprises having implications for various aspects of income tax
planning with a view to derive maximum possible tax benefits admissible under
the law.
Course Outcomes
The computation of total income
The assessment of individual HUF
The authorities and powers of I.T. act
Table of rates of Tax deducted at source.
Filing of IT returns of individuals.
List of Enclosures for IT returns.
Computation of Income Tax and the Slab Rates.
Enabling the students to have a fair idea on set-off and carry forward of
losses.
AUDITING COURSE CODE: 7BCOE3A
Course Description:
To impart the knowledge basic auditing principles and the latest application
oriented in accounting methods.
Course Objective
Describe the effect that objectives have on findings and message formulation
Design a report to solve the problem of multiple audiences
Write objectives for process-oriented and results-oriented audits that identify
performance aspects and finding elements to be developed
Apply general guidelines for selecting appropriate visual aids
Course Outcome (COs)
Acquire knowledge about general aspects of business operations.
Describe the role of accounting information system and its limitations.
Explain the concepts and procedures of financial reporting, including income
statement, statement of retained earnings, balance sheet, and statement of cash
flows.
Identify the basic economic events most common in business operations and be
able to report the events in a generally accepted manner, including the impacts
of alternative accounting methods on financial statements.
Locate and analyze financial data from annual reports of corporations.
ENERPRENEURSHIP DEVELOPMENT
(7BCOE3B)
Course Description
To enrich the students towards the knowledge of entrepreneurial skills and to make
the students understand the approaches to attain the goals of the business.
Course Objectives
Students completing the course will be able to
jj. Understand the In-depth of functions and qualities of an entrepreneur.
kk. They will know how to start the business and analysis of land, building, water and
power, raw material, machinery, power and other infrastructural facilities.
ll. They know properly DIC, SIDCO, NSIC, SISI and Institutional finance to
entrepreneurs.
mm. Aware of preparation of Project Report and project appraisal.
nn. They will be aware of Entrepreneurship development in India and Women
entrepreneurship in India.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Entrepreneurship development – Joseph Paul, N. Ajitkumar and T.Mampilly –
Himalayan Publishing House
2. Entrepreneurship Development Programmes in India – M.A.Khan – Kanishka
Publishing House – Delhi
3. Dynamics of Entrepreneur Development and Management – Vasant Desai, Himalayan
Publishing House.
a. The above three books are prescribed texts for sixth semester.
w. The core objectives of the above prescribed texts are :
1. To aiming to develop students about Entrepreneurship development
2. To create an awareness on various Entrepreneurship Development Programme
3. To enable them to understand project formulation
4. To familiarize the students with EDP schemes and women entrepreneurship.
BASIC INTERNET AND OFFICE AUTOMATION LAB
COURSE CODE: 7SBS6B3
Course Description:
The course will have a professional computer skill and practical oriented.
Course Objective
Understand how to navigate using a browser
Use bookmark/favorites
Understand simple search terms/conventions
Locate web address
Understand concept of hyperlink
Course Outcome (COs)
Distinguish, identify and relate between the principal layers of a complex
communications system.
Know all important telecommunications principles and equipment, protocol suites,
architectures, regulatory bodies and common carrier services as well as issues of
cross-protocol communications.
Have the skills required to install, administer and manage a Local Area Network
(LAN) and be able to network that LAN to other network segments over wide area
links.
Know the theory behind and the basic use of network testing, monitoring and
management instruments and systems.
Apply basic computing principles and programming skills to install software,
configure devices, troubleshoot and maintain a data network.
Be able to assess the communications needs of a client, perform a broad brush
analysis of the traffic conditions associated with these needs and then determine the
optimal connectivity for the conditions.
Know the range of data communications services associated with the dominant public
carrier services in Canada today and be able to estimate point to point costs using
tariff schedules.
Apply basic electronic and digital principles and instrumentation in the installation,
troubleshooting and maintenance of communications hardware.
FRUIT, VEGETABLE PRESERVATION SKILLS
COURSE CODE: 7SBS6B4
Course Description:
Distributing free fruit and vegetables at students may be a viable
component of a more comprehensive approach for improving students'
nutrition attitudes and behaviors. More program emphasis is needed on ways to
promote vegetable consumption.
Course Objective:
o Maintain momentum in current base programs in vegetable and fruit
research.
o Identify major needs of the vegetable and fruit industry and form
interdisciplinary teams.
o Promote the visibility of existing research programs and develop new
programs.
o Develop new technology in vegetable and fruit research programs.
o Implement new strategies for funding research projects.
o Provide authoritative and credible technical information to consumer and
producer clientele groups.
o Enrich graduate education by offering students the opportunity to interact
with interdisciplinary research teams.
Course Outcome (COs)
Diets rich in fruit and vegetables are associated with better health
status. A number of school-based programs have shown positive effects on
children's dietary behaviors; some have focused broadly on nutrition, physical
activity, and heart health whereas others have focused more specifically on
fruit and vegetable consumption. Despite these successes, consumption of fruit
and vegetables among adolescents is generally below recommended
levels, supporting a need to identify effective strategies for promoting fruit and
vegetable consumption, among other healthful dietary patterns.
ALAGAPPA UNIVERSITY, KARAIKUDI
NEW SYLLABUS UNDER CBCS PATTERN (w.e.f.2014-15) B.COM – PROGRAMME STRUCTURE
Sem Course Cr. Hrs./ Week
Marks Total
Part Subject Code
Name Int. Ext.
I
I 4BCO111 Language Course – I –
tzpff; fbjq;fs; 3 6 25 75 100
II 412E English Language Course – I 3 6 25 75 100
III
4BCO1C1 Core– I–Advanced Accountancy– I 4 6 25 75 100
4BCO1C2 Core – II – Business Organisation 4 6 25 75 100
Allied – I 5 5 25 75 100
IV
4NME1A / 4NME1B / 4NME1C
(1) Non-Major Elective – I – (a)jkpo; nkhopapd; mbg;gilfs;/ (b) ,f;fhy ,yf;fpak; / (c) Communicative English
2 1 25 75 100
Total 21 30 -- -- 600
II
I 4BCO211 Language Course – II – mYtyfNkyhz;ik
3 6 25 75 100
II 422E English Language Course – II 3 6 25 75 100
III
4BCO2C1 Core – III – Advanced Accountancy – II 4 6 25 75 100
4BCO2C2 Core – IV – Marketing 4 5 25 75 100
Allied – II 5 5 25 75 100
IV 4BES2 (3) Environmental Studies 2 2 25 75 100
Total 21 30 -- -- 600
III
III
4BCO3C1 Core – V – Principles of Insurance 4 5 25 75 100
4BCO3C2 Core – VI – Banking Theory 4 5 25 75 100
4BCO3C3 Core – VII – Business Statistics 4 6 25 75 100
4BCO3C4 Core – VIII – Advanced Accountancy – III
4 5 25 75 100
Allied – III 5 5 25 75 100
IV
4NME3A / 4NME3B / 4NME3C
(1) Non-major Elective – II – (a),yf;fpaKk; nkhopg;gad;ghLk;/ (b) goe;jkpo; ,yf;fpaq;fSk;,yf;fpatuyhWk; / (c)Effective Employability Skills
2 2 25 75 100
4SBS3A1/ 4SBS3A2
(2) Skill Based Subjects – I 2 2 25 75 100
V 4BEA3 Extension activities 1 - 100 -- 100
Total 26 30 -- -- 800
IV
III
4BCO4C1 Core – IX – Principles of Management 4 5 25 75 100
4BCO4C2 Core – X – Banking Law and Practice 4 5 25 75 100
4BCO4C3 Core – XI – Business Mathematics 4 5 25 75 100
4BCO4C4 Core – XII – Advanced Accountancy– IV 4 6 25 75 100
Allied – IV 5 5 25 75 100
IV
4SBS4B1/ 4SBS4B2
(2) Skill Based Subjects – II 2 2 25 75 100
4BVE4/ 4BMY4/ 4BWS4
(4) Value Education / Manavalakalai Yoga / Women’s Studies
2 2 25 75 100
Total 25 30 -- -- 700
V
III
4BCO5C1 Core – XIII – Corporate Accounting 4 7 25 75 100
4BCO5C2 Core – XIV – Costing 4 7 25 75 100
4BCO5C3 Core – XV – Commercial Law 4 7 25 75 100
4BCOE1A/ 4BCOE1B
Elective – I – Income Tax I (or)M.S.Office
5 5 25 75 100
IV 4SBS5A3/ 4SBS5A4/ 4SBS5A5
(2) Skill Based Subjects – I 2 2 25 75 100
(2) Skill Based Subjects – I 2 2 25 75 100
Total 21 30 -- -- 600
VI
III
4BCO6C1 Core – XVI – Special Accounts 4 6 25 75 100
4BCO6C2 Core – XVII – Management Accounting 4 5 25 75 100
4BCO6C3 Core – XVIII – Industrial Law 4 5 25 75 100
4BCOE2A/ 4BCOE2B
Elective – II – Income Tax II (or) Computer Application in Business
5 5 25 75 100
4BCOE3A/ 4BCOE3B
Elective – III – Auditing (or) Entrepreneurship Development
5 5 25 75 100
IV 4SBS6B3/ 4SBS6B4/ 4SBS6B5
(2) Skill Based Subjects – II 2 2 25 75 100
(2) Skill Based Subjects – II 2 2 25 75 100
Total 26 30 -- -- 700
Grand Total 140 180 -- -- 4000
PROGRAMME OUTCOME-2014-15
PO – 1: After completing three years for Bachelors in Commerce (B.Com) program, students
would gain a thorough grounding in the fundamentals of Commerce and Finance.
PO – 2: The commerce and finance focused curriculum offers a number of specializations
and practical exposures which would equip the student to face the modern-day
challenges in commerce and business.
PO -3 The all-inclusive outlook of the course offer a number of value based and job oriented
courses ensures that students are trained into up-to-date. In advanced accounting
courses beyond the introductory level, affective development will also progress to the
valuing and organization levels.
PROGRAM SPECIFIC OUTCOME (PSO)
PSO – 1: Students will be able to demonstrate progressive learning of various tax issues
and tax forms related to individuals. Students will be able to demonstrate
knowledge in setting up a computerized set of accounting books
PSO – 2: Students will demonstrate progressive affective domain development of values,
the role of accounting in society and business.
PSO – 3: Students will learn relevant financial accounting career skills, applying both
quantitative and qualitative knowledge to their future careers in business.
PSO – 4: Students will learn relevant managerial accounting career skills, applying both
quantitative and qualitative knowledge to their future careers in business.
PSO – 5: Leaners will gain thorough systematic and subject skills within various disciplines
of commerce, business, accounting, economics, finance, auditing and marketing.
VANIGA KADITHANGAL
COURSE CODE: 4BCO111 /4BCC111/4BCS111
Course Description:
Students will also learn how to write a business letters and techniques,
such as completing business applications, preparing letters of application and
documents.
Course Objective
Review examples of business and friendly letters.
Compare business and friendly letter formats.
Write letters in response to specific writing prompts.
Apply knowledge of language structure and conventions.
Adjust their use of writing conventions, style, and vocabulary for a variety of
audiences and purposes.
Course Outcome (COs)
Understand the basic development of entrepreneurship as a profession.
Understand business models.
Write a business plan describing a new business venture.
Understand marketing strategies for small businesses.
Identify capital resources for new ventures and small businesses.
Monitor the performance of a new firm.
Have a basic knowledge of human resource management for small business.
Understand the social responsibilities of small business managers.
ADVANCED ACOUNTANCY – I
(4BCO1C1)
Course Description
Students will know the concept of accounting for business concerns and they
understand the preparation, analysis and interpretation of business concern’ financial result.
Course Objectives
Students completing the course will be able to
oo. Understand the characteristics of basic concepts and accounting principles.
pp. They will know the different kinds of Depreciation accounting methods – Straight
line method and Written-down-value method
qq. They prepare properly Final accounts of sole trading concerns – Accounts of non-
trading concerns.
rr. Aware of accounting for bank reconciliation statement,
ss. They will be able to identify the various methods of Average Due Date – Calculation
of interest – Account Current – Red ink interest – Forward and backward methods –
Daily balance method
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and
M.Radhasamy,
Sultan chand& sons publishers,
New Delhi Chand & sons.
2. Advanced Accounts – M.C.Shukla and T.S.Grewal
Company publishers
3. Advanced Accountancy – S.N.Maheswari,Kalyani
Publishers Ltd
x. The above three books are prescribed texts for first semester.
y. The core objectives of the above prescribed texts are :
16. Accounting Knowledge, to analyses and evaluate the concepts gathered from
the lecture.
17. Problem solving technique understands clearly throughnarration of problems
andsolutions.
18. To motivate the importance of advanced accounts-II in modern world.
BUSINESS ORGANISATION
4BCO1C2
Course Description:
To lighting the spark in the minds of the students to increase their organizational
behavior through various concept and theories.
Course Objective:
To understand the concepts of the business, organization and the various forms of
organization and equip the students with the basic idea and introduction on organizational
behavior as a concept.
Course Outcomes
To provide introduction about business organization
To provide knowledge about Size of business firms
To make them aware about different forms of business
To make them understand of the Forms of Government regulation and its significance
on Public Utilities
To make them understand the importance of location of industry
To create awareness about Company management
To enable them with Economic and political consequences
To facilitate the knowledge about Forms of Government regulation
ALUVALAGA MELANMAI
COURSE CODE: 4BCO211/4BCC211/4BCS211
Course Description:
Students will also learn techniques in office management system.
Course Objective
Play a leading role in the development of ideas that shape the worlds of
business and management;
Prepare future leaders of business, education, and public service around the
world by delivering the highest quality education to a large and diverse group
of graduate and undergraduate students as well as to practicing executives;
Maintain an enduring, mutually enriching and intellectually stimulating
relationship with our distinguished alumni and with the community of leading
management practitioners around the world; and
Course Outcome (COs)
Read, understand and prepare standard types of business documents
Possess appropriate technological skills including: word processing (including
keyboarding), spreadsheets, and the Internet as a research tool
Use appropriate office procedures as related to records information
management, telephone communications, and mail management
Understand and perform office accounting and recordkeeping functions as
related to a service business, including computerized applications
Demonstrate appropriate critical thinking
Demonstrate appropriate human relations skills
ADVANCED ACCOUNTANCY – II
COURSE CODE: 4BCO2C1
Course Description
Students will know the concept of accounting for Various Business and they
understand the preparation.
Students will learn relevant financial accounting career skills, applying both quantitative and
qualitative knowledge to their future careers in business.
Course Objectives
Students completing the course will be able to
e. Understand the characteristics of basic concepts and accounting principles.
f. They will know the different kinds Bills of Exchange – Trading and Accommodation
bills – Renewals – Dishonor due to insolvency – Retiring of bills.
g. They prepare properly Consignment account – Normal loss – Abnormal loss –
Calculation of unsold stock – Cost price, invoice price and selling price effects –
Goods returned – Loading factors.
h. They will be able to identify the various methods of Single entry system – methods –
Net worth method – Conversion of single entry into double entry – Missing
information: debtors, creditors, B/R, B/P, Capital, and Cash purchase, Sales, Stock.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2. Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
z. The above three books are prescribed texts for Second semester.
aa. The core objectives of the above prescribed texts are :
19. Accounting Knowledge, to analyses and evaluate the concepts gathered from the
lecture.
20. Problem solving technique understands clearly throughnarration of problems
andsolutions.
21. To motivate the importance of basic advanced accounts in modern world.
MARKETING
COURSE CODE: 4BCO2C2
Course Description
These courses covers the various concepts of the elements of marketing mix and
provide basic knowledge about the concepts, principles, tools and techniques of
marketing and expose the students to the latest trends in marketing.
Course Objective
The objective of the course is to familiarize the students with the basic concepts
and principles of marketing and to develop their conceptual and analytical skills
to be able to manage marketing operations of a business firm. The objective of
this course is to explore the various sectors in marketing industry and to develop
entrepreneurial skills.
Course Outcomes
The modern marketing concepts and evaluation
The consumer behavior
To analyze the product and price
Analyze the promotion mix
Describe the Demonstrate ethical and socially responsible behaviour.
ENVIRONMENTAL STUDIES
COURSE CODE: 4BES2
Recognize the interconnectedness of multiple factors in environmental
challenges
Engage constructively with diverse forms of knowledge and experience
Identify the multiple scales, actors, and stakes of an issue
Recognize and apply methodological approaches of the social sciences, natural
sciences, and humanities
Identify assumptions inherent in arguments and perspectives
Evaluate and interpret various forms of evidence, including text, data, and other
media about the environment
Course Outcome (COs)
Demonstrate a general understanding of the breadth and interdisciplinary
nature of environmental issues.
Demonstrate a general understanding of the qualitative and quantitative
research methods to gain empirical evidence bearing on evaluation of
environmentally sustainable alternatives.
Demonstrate depth of critical analysis and writing of environmental problems
that span popular, ‘gray’ and primary publications.
Demonstrate the ability to locate, interpret and apply published research and
lessons from successful projects to a focused environmental solution with
potential regional stakeholders.
Design, conduct and present (orally and in writing) independent research that is
consistent with the highest standards and practices of research in environmental
science.
Be well-prepared for meaningful careers and post-graduate education in fields
related to environmental science and beyond.
PRINCIPLES OF INSURANCE
COURSE CODE: 4BCO3C1
Course Description
The students understand the role of insurance intermediaries in emerging
Market and enable the students to learn the computation of premium, bonus and
claims about various methods of pricing of insurance products.
Course Objective
The objective is to enable the students to understand various aspects of Life &
General Insurance and to impart knowledge about the insurance organizations.
Course Outcomes
Aims to educate students about the significance and purpose of insurance
to individuals and organizations and enable them to acquire skills for
managing various risks in business and life.
Calculation of policy premium with imaginary figures
Calculation of fair claims with imaginary figures
Preparation of list occupational hazards under life insurance
BANKING THEORY
COURSE CODE: 4BCO3C2
Course Description
To impart the learners the awareness recording functions & progress of
banking and to make them familiar with the recent trends in banking.
Course Objective
After the successful completion of the course the student should have a
thorough knowledge on Indian Banking System and Acts pertaining to it.
Course Outcomes
The origin and classification of banks
Studying commercial bank and its origin
Familiarize techniques of credit creation
To study the origin and function SBI & RBI
To know the recent banking sector reform
BUSINESS STATISTICS
(4BCO3C3)
Course Description: The course is to train the learners in the application of statistical tools
for description, association, testing and interpretation of business/ economics /commercial /
managerial phenomena.
Course Objectives: To impact the basis in Statistics to help students acquire new skills on
the application of statistical tools and techniques in Business decision-making.
Course Outcome (COs):
Texts Prescribed:
Books for Reference
1. S.P.Gupta, “Statistical methods”, Sultan Chand, 2000.
2. P.R.Vittal, ‘Business statistics and operation”, Margham publications, 2nd edition, 2010
a. The above two books are prescribed texts for third semester.
bb. The core objectives of the above prescribed texts are :
1. To familiarizes the concept of statistics
2. To provide practical exposure on calculation of measures of average
3. To provide practical exposure on calculation of correlation and regression
4. To introduce the students about the concept of index number
5. To provide practical exposure on calculation of trend analysis
ADVANCED ACCOUNTANCY – III
COURSE CODE: 4BCO3C4
Course Description:
To equip the students with skills for recording various kinds of business
transactions and familiarize the students with the techniques of preparing
financial statements
Course Objective
To enable the students to acquire knowledge of the Advanced accounting
principles and practices.
Course Outcomes
To study the basic of partnership
To know the accounting treatment for admission of part
To know the accounting treatment for retirement of part
To study the accounting treatment for dissolution of firm
To study know how the accounts are settled and its method
SECRETARIAL PRACTICE – I
COURSE CODE: 4BCOA3
Course Description:
To include the knowledge of Company Secretary and company formation with
special focus on Registration, Law and Procedure of meeting. To impart the
knowledge basic secretarial practice principles and the latest application
oriented methods
Course Objective
To introduce the students for Secretarial Practiceregulations and familiarize
them with common issues of relevance.
Course Outcomes
To study the basics of Duties and responsibilities in Company secretary
To know Company Secretary and company formation
Familiarize the procedure for Law and Procedure of meeting
To know the detailed study with reference to the Companies Act, 1956.
To study the Secretarial Work.
EFFECTIVE EMPLOYABILITY SKILLS
COURSE CODE: 4NME3C
Course Description:
Effective Employability Skills Strategies Students will complete assignments
focused on their individual career targets, while developing successful lifetime
job search skills and career management tools
Course Objective
Students will also learn job search techniques, such as completing employment
applications, preparing letters of application and resumes, and participation in
mock interviews.
Course Outcomes
Understand the benefits and goals of successful career targets.
To understand the elements of successful interviewing.
Students will create and prepare a resume, cover letter, and employment
application
COMPETITIVE EXAMINATION SKILLS
COURSE CODE: 4SBS3A1
Course Description
Learning goal: Students will demonstrate knowledge of social, economic,
political, intellectual and cultural contributions of women past and present.
Course Objectives:
To know the pattern of Various Examinations
To get the information about the exams conducted for the entry into jobs
To become aware about the various soft skills
To use the time effectively
To become aware about the goals of life
Course Outcome (COs)
Texts Prescribed
Along with increased competition for the best students and the most lucrative
grants, institutions of higher education are also facing increased scrutiny to improve
student learning and demonstrate program effectiveness. ETS's ongoing research
offers administrators and school leaders a detailed look at how assessments have
progressed over the years, and how an evidence-based assessment system for student
learning can benefit today's schools.
Assessment for Improvement
In this report, we discuss the shift from accountability-based assessment to
improvement-based assessment.
Expanding Skills are Higher Education
In this report, we discuss shifts in cognitive and noncognitive skills expected of
college graduates in response to new educational and occupational demands.
Student – level Assessment
In this report, the author discusses an increasing need to understand individual
students rather than whole institutions. Previous models of assessment, which focused
on comparability and accountability, made inferences at the group level, often
comparing one institution to a group of similar institutions.
EXECUTIVE SKILLS
7SBS3A2
Course Description
The Programme is a career-enhancing experience that builds your understanding of
management. It is targeted for developing general management skills apart from functional
competencies. It will equip the participant with the foundations of strategy, finance,
marketing, operations and people management skills and the way these functions integrate for
organizational success, helping in quicker decision-making and employing an integrated
approach to managing your business.
Course Objectives
The Executive Programme in Business Management is designed to provide managers and
professionals with a broad overview of the key concepts, tools and techniques needed to
successfully meet the challenges of today’s global business environment. Individual courses
will give participants the knowledge needed to work cross-functionally within the
organization and become more skilled in the basics of business management.
Course Outcome (COs)
An executive program help to enhance new skills and potential of the professionals and target
to maximize their latent talents. It also increases the efficiency and help them grow in their
field of work. Executive education helps a professional to confidently pursue new ideas, think
creatively and improve the time management of his/her work.
Texts Prescribed
3. Naveen kumar, sudan a. S; managerial skill development, first edition (2004), anmol
publications
4. Lesikar&flatley, basic business communication, new delhi: tatamcgraw hill
Extension Activities
4BEA3
Course Description:
The students understand the role of Practice national integration and social
harmony.
Course Objective
Understand the community in which they work
Understand themselves in relation to their community
Identify the needs and problems of the community and involve them in problem
solving process
Develop among themselves a sense of social and civic responsibility
Utilize their knowledge in finding practical solution to individual and community
problems
Develop competence required for group-living and sharing of responsibilities
Gain skills in mobilizing community participation
Acquire leadership qualities and democratic attitude
Develop capacity to meet emergencies and natural disaster and
Practice national integration and social harmony
Course Outcome (COs)
8. Identify and apply art and design elements, principles, and terminology in the
creation and improvement of work.
9. Demonstrate effective use of media and techniques while creating works of
art and/or design.
10. Express themselves aesthetically and/or creatively while making works of
art and /or design.
11. Identify visual strengths and weaknesses to promote aesthetic resolution and
clear intentions in works of art and/or design.
12. Distinguish between subjective and objective assessment through critique of
art/design work.
13. Demonstrate inventiveness through the use of problem-defining and problem-
solving processes and skills.
14. Identify and apply sustainable art and design practices in their chosen media.
PRINCIPLES OF MANAGEMENT
COURSE CODE: 4BCO4C1
Course Description:
This course aims to develop analytical knowledge on the business
Management and to make the students to understand the elements of effective
Management. The objective of the course is to impart knowledge on Principles
of Management and various laws relating to business.
Course Objective:
To enable the students to know the theories/concepts about management. This
course includes functions of Planning, Organization, Directing, and Controlling
of business Management. On successful completion of this course, the students
will get an opportunity to examine and apply appropriate theories/concepts
about managing in business effectively
Course Outcomes
To develop knowledge about evolution of management thoughts
To better understanding of planning and decision making
To give an idea about organisation structure and different types of organisation
To make them familiarize with Principles of Direction and Theories.
BANKING LAW AND PRACTICE
COURSE CODE: 4BCO4C2
Course Description
To impart the learners the awareness recording functions & progress of
banking and to make them familiar with the recent trends in banking.
Course Objective
After the successful completion of the course the student should have a
thorough knowledge on Indian Banking System and Acts pertaining to it.
Course Outcomes
The origin and classification of banks
Studying commercial bank and its origin
Familiarize techniques of credit creation
To study the origin and function SBI & RBI
To know the recent banking sector reform
BUSINESSMATHEMATICS
(4BCO4C3)
Course Description
The course is to train the students with the basic concepts and application of
Business Mathematics.
Course Objectives
Students completing the course will be able to Impact the basis in Mathematics
and to help the students acquire new knowledge on the application of mathematical
tools and techniques.
course Outcome (COs)
Texts Prescribed
Booksfor Reference
4) Business Mathematics : M.Monoharan and C.Elango, Palani Paramount
Publications.
5) Business Mathematics : D.C.Sanchetti and V.K.Kapoor,Sultan Chand &Sons
6) Business Mathematics : D.C.Sanchetty and B.M.Agarwal,Sultan Chand &Sons
4) Business Mathematics : P.R.Vittal, Margham Publications
cc. The above four books are prescribed texts for fourth semester.
dd. The core objectives of the above prescribed texts are :
9. Aimed to familiarize the concept of mathematics.
10. Helps to gather knowledge on commercial arithmetic set theory.
11. To provide practical exposure on calculation of logarithms.
12. To introduce the concept of theory of probability and theoretical distribution
ADVANCED ACCOUNTANCY – IV
COURSE CODE: 4BCO4C4
Course Description:
The course is to introduce the concept and contours of Contract accounts,
Insolvency accounts, Hire purchase, Royalties and Departmental accounting
Course Objective
The objective of this subject is to acquaint students with the accounting
concepts, tools and techniques influencing Business.
Course Outcomes
Collection of transactions relating to any branch and prepare a branch
account.
List out the basis of Allocation of Departmental Expenses.
Preparation of Insolvency accounts and Royalties
Preparation of Departmental accounting and Hire purchase accounting
SECRETARIAL PRACTICE – II
COURSE CODE: 4BCOA4
Course Description:
To include the knowledge of Company Secretary and company formation with
special focus on Registration, Law and Procedure of meeting. To impart the
knowledge basic secretarial practice principles and the latest application
oriented methods
Course Objective
To introduce the students for Secretarial Practiceregulations and familiarize
them with common issues of relevance.
Course Outcomes
To study the basics of Duties and responsibilities in Company secretary
To know Company Secretary and company formation
Familiarize the procedure for Law and Procedure of meeting
To know the detailed study with reference to the Companies Act, 1956.
To study the Secretarial Work.
ACCOUNTING SKILLS
(4SBS4B1)
Course Description
Students will know the concept of accounting for business concerns and they
understand the preparation, analysis and interpretation of business concern’ financial result.
Course Objectives
Students completing the course will be able to
tt. Understand the characteristics of basic concepts and accounting principles.
uu. They will know the different kinds of Depreciation accounting methods – Straight
line method and Written-down-value method
vv. They prepare properly Final accounts of sole trading concerns – Accounts of non-
trading concerns.
ww. Aware of accounting for bank reconciliation statement,
xx. They will be able to identify the various methods of Average Due Date – Calculation
of interest – Account Current – Red ink interest – Forward and backward methods –
Daily balance method
Course Outcome (COs)
Texts Prescribed- Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and
M.Radhasamy,
Sultan chand& sons publishers,
New Delhi Chand & sons.
2. Advanced Accounts – M.C.Shukla and T.S.Grewal
Company publishers
3. Advanced Accountancy – S.N.Maheswari,Kalyani
Publishers Ltd
ee. The above three books are prescribed texts for first semester.
ff. The core objectives of the above prescribed texts are :
22. Accounting Knowledge, to analyses and evaluate the concepts gathered from
the lecture.
23. Problem solving technique understands clearly throughnarration of problems
andsolutions.
24. To motivate the importance of advanced accounts-II in modern world.
EMERGENCY AND MEDICAL LAB SKILLS
COURSE CODE: 4SBS4B2
Course Description
To aware of first aid like, fracture , fire and drowning and snake animal, rodent
bites and diarrhoea, dysentery and heat stroke.
Course Objective
To build a sense of awareness among students through proper guidance about
various emergency in order to motivate students for prospective career in
injuries to assess requirements for emergency medical care
Course Outcomes
To recognize the nature and seriousness of the patient's condition or extent of
Injuries to assess requirements for emergency medical care
Administer appropriate emergency medical care based on assessment findings
of the patient's condition
To Perform safely and effectively the expectations of the job.
VALUE EDUCATION
(4BVE4)
Course Description
To help students understand the significance of ethics and values in business. To
understand ethical issues and not to fall prey to unethical practices and to be socially
responsible.
Course Objectives
Students completing the course will be able to
* To understand the source of religion and its effect on humanity
* To learn the differences between religion and spirituality
Thoughts for Life
* The foundation of spiritual association with God is Love.
* Where religion ends, spirituality begins.
* Spirituality is defined as a system, which makes us exist
* To help develop peaceful, healthy and holistically educated students, with a
spirit of human well- being and oneness.
COURSE OUTCOME (COS).
Texts Prescribed
Books for Reference
4. Heartfulness Way – kamaleshpadel , president srcm&heartfullness institute.
5. Desinging the destiny - kamaleshpadel , president srcm&heartfullness institute.
6. Value education for colleges – Sri Ram Chandra Mission.
gg. The above three books are prescribed texts for Second semester.
hh. THE CORE OBJECTIVES of the above prescribed texts are :The teachers are
exposed to various aspects of Heart-centered pedagogy that include
ii. Soft-Skills
jj. Inquiry based learning
kk. Emotional Intelligence
MANAVALAKALAI YOGA
4BMY4
1) To enable the student to have good health.
2) To practice mental hygiene.
3) To possess emotional stability.
4) To integrate moral values.
5) To attain higher level of consciousness.
Course Outcome (COs)
Knowledge of classical and theoretical foundations of the field of Yoga Therapy
Knowledge of biomedical systems from an integrative and holistic perspective, as
needed for the practice of Yoga Therapy
Ability to apply knowledge learned in this curriculum and in previous yoga teacher
trainings to assess the needs of clients, to design and implement effective programs,
and to assess the effectiveness of these programs
Ability to effectively use yoga as a therapeutic modality through the integration of
diverse approaches to this field
Knowledge and ability to use professional conduct during the practice of Yoga
Therapy
Ability to use relationship-based approaches to catalyze positive change or
transformation with clients
Critical thinking skills and science-based literacy to advance the evolution of Yoga
Therapy as an integrative health practice
WOMAN STUDIES
SUBJECT CODE: (4BWS4)
Course Description
Learning goal: Students will demonstrate knowledge of social, economic,
political, intellectual and cultural contributions of women past and present.
Objectives:
8. describe the social, economic, political, intellectual or cultural contributions of
one or more women
9. analyze scholarship, literature, art, music, dance, theatre, or film created by or
performed by one or more women
Learning goal: Students will develop an understanding of how gender combines with
nationality, race and ethnicity, religion, social class, sexual orientation, and physical
ability to shape the experiences of men and women, including themselves.
10. read and respond to feminist scholarship
11. examine the similarities and differences among women within and across
cultures and at different historical moments
12. describe gender socialization and its consequences in a particular society
13. identify gender and sex-based inequalities in a particular society
14. analyze how these factors with the privileges and disadvantages they confer
have shaped one's own experiences, presumptions, viewpoints, and sense of
identity
Course Outcome (COs)
Texts Prescribed
Explain diversity and difference in women's experiences due to race, ethnicity,
and class.
Identify ways in which gender is a social construct.
Analyze how women are represented in language and culture.
Compare and contrast women's experiences in the paid and unpaid labor force.
Identify the impact of sexuality and body image on women's lives.
Analyze the causes of violence against women.
CORPORATE ACCOUNTING
(4BCO5C1)
Course Description
Students will know the concept of accounting for companies and they understand the
preparation, analysis and interpretation of companies financial result.
Course Objectives
Students completing the course will be able to
yy. Understand the characteristics of limited companies
zz. They will know the different types and kinds of Debentures.
aaa. They are able to prepare properly balance sheet of a limited company.
bbb. Aware of accounting for amalgamation, absorption, External and Internal
reconstruction and preparation of consolidated balance sheets.
ccc. They will be able to identify the various methods of valuation of goodwill and
shares and liquidation of companies.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2.Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
ll. The above three books are prescribed texts for fifth semester.
mm. The core objectives of the above prescribed texts are :
25. Accounting Knowledge, to analyse and evaluate the concepts gathered from the
lecture.
26. Problem solving technique understands clearly throughnarration of problems
andsolutions.
27. To motivate the importance of company accounts in modern world.
COSTING
(4BCO5C2)
Course Description
To familiarize students with the basic concepts of cost and various methods and
techniques of costing.
Course Objectives
Students completing the course will be able to
ddd. Understand the characteristics of cost accounting
eee. They will know the differences of cost and financial accounts.
fff. They aware of Purchase procedures and Maintenance of stores like minimum level,
maximum level, reorder level and Economic Ordering quantity
ggg. Develop the knowledge about remuneration and incentives.
hhh. They will be able to identify the various methods of overheads and job
costing.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1.Cost accounting : SP.Jain and KL. Narang,Kalyani Publishers.
2.Cost accounting : Das Gupta, Sultan Chand &Sons
3.Cost accounting : R.S.N.Pillai and Bhagvathi, S.Chand&Co.,
4.Cost accounting : S.P. Iyengar, Sultan Chand &Sons
nn. The above four books are prescribed texts for fifth semester.
oo. The core objectives of the above prescribed texts are :
13. Aimed to familiarize the concept of cost accounting
14. Helps to gather knowledge on preparation of cost sheet in its practical point of view
15. To introduce the concept of overhead cost
16. To facilitate the idea and meaning of material control with pricing methods
COMMERCIAL LAW
(4BCO5C3)
Course Description: Students will know the concept of business law and they understand the
corporate regulations
Course objective: To help the students to understand the basic laws related with business and
corporate.
Course Outcome (COs):
Texts Prescribed:
Books for Reference:
1.Business laws-N.D.Kapoor.
2.Student guide to mercantile law-kapoor publication pvt.ltd.,
3.Company law by Balachandran-Vijai Nicole publication.
a. The above three books are prescribed texts for fifth semester.
b.The core objectives of the above prescribed texts are :
1. Make the students understand about business and corporate law
2. Develop knowledge on contract and various types of contracts
3. To help the students to understand the concept of bailment and pledge
4. Make the students understand about law of agency
5. To equip the students with proper knowledge about sale of goods
INCOME TAX – I
COURSE CODE: 4BCOE1A
Course Description
This subject is to make the students to understand the computation of Taxable
Income and Tax Liability of individuals.
Course Objective
To impart basic knowledge and equip students with application of principles
and provisions Income-tax Act, 1961 amended up-to-date.
Course Outcomes .
Update the current finance tax planning
To know the provisions of Income tax act
To introduce the basic concept of Income Tax
Study various heads of incomes
In order to familiarize the different know-how and heads of income with
its components
It helps to build an idea about income from house property and salary
income.
Analyze the profit and gain from business or profession
To identify the various other serious of income and capital gain
M.S OFFICE
4BCOE1B
Indicate the names and functions of the Word interface components.
Create, edit, save, and print documents to include documents with lists and
tables.
Format text and to use styles.
Add a header and footer to a document.
Add a footnote to a document.
Add a graphic to a document.
Use the Spelling and Grammar Checker as well as Microsoft Help.
Manipulate documents using functions such as find and replace; cut, copy,
replace.
Course Outcome (COs)
Keyboarding Basics (COM5090) Upon successful completion of this course students will be able to:
1. Demonstrates correct keyboard fingering techniques independently.
2. Achieves typing speed goal with accuracy.
Introduction to Computers and Windows Operating Systems (COM5100) Upon successful completion of this course students will be able to:
1. Demonstrate practical knowledge and use of the Windows XP operating system.
2. Demonstrate best practices in file management procedures. 3. Demonstrate basic
knowledge navigating the Word Ribbon Interface.
4. Demonstrate the mechanics of creating a Word document.
Microsoft Word 2016 Introduction (COM5110) Upon successful completion of this course students will be able to:
1. Demonstrate basic knowledge navigating the Word Ribbon Interface.
2. Demonstrate the basic mechanics of creating Word documents for office use.
3. Demonstrate introductory formatting techniques and presentation styles.
4. Demonstrate working knowledge of producing a mail merge.
Microsoft Word 2016 Intermediate (COM5111) Upon successful completion of this course students will be able to:
1. Demonstrate the mechanics and uses of Word tables to organize and present data.
2. Demonstrate working knowledge of using Word’s themes and clip art to create a
variety of visual effects.
3. Demonstrate working knowledge of Word’s advanced formatting techniques and
presentation styles.
4. Demonstrate applicable knowledge and uses of accepted business style formatting
conventions.
ENERPRENEURIAL DEVELOPMENT SKILLS
(4SBS5A3)
Course Description
To enrich the students towards the knowledge of entrepreneurial skills and to make
the students understand the approaches to attain the goals of the business.
Course Objectives
Students completing the course will be able to
iii. Understand the In-depth of functions and qualities of an entrepreneur.
jjj. They will know how to start the business and analysis of land, building, water and
power, raw material, machinery, power and other infrastructural facilities.
kkk. They know properly DIC, SIDCO, NSIC, SISI and Institutional finance to
entrepreneurs.
lll. Aware of preparation of Project Report and project appraisal.
mmm. They will be aware of Entrepreneurship development in India and Women
entrepreneurship in India.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Entrepreneurship development – Joseph Paul, N. Ajitkumar and T.Mampilly –
Himalayan Publishing House
2. Entrepreneurship Development Programmes in India – M.A.Khan – Kanishka
Publishing House – Delhi
3. Dynamics of Entrepreneur Development and Management – Vasant Desai, Himalayan
Publishing House.
a. The above three books are prescribed texts for sixth semester.
pp. The core objectives of the above prescribed texts are :
1. To aiming to develop students about Entrepreneurship development
2. To create an awareness on various Entrepreneurship Development Programme
3. To enable them to understand project formulation
4. To familiarize the students with EDP schemes and women entrepreneurship.
HERITAGE AND TOURISM
COURSE CODE: 4SBS5A4
Course Description:
The Students for understand the definitions, terminology and concepts of
cultural heritage and its relationships with tourism.
Course Objective
The objective is to provide basic knowledge of heritage tourism ethics and
values and its relevance in modern context.
Course Outcomes
To Understand heritage tourism supply by examining different categories
of heritage attractions and the contexts within which heritage exists and
additional perspectives on scale from the supply perspective
To understand the role of interpretation in cultural heritage sites and the
relevance of such interpretation approaches to visitors.
Provide a framework to plan, design, and assess interpretation programs
for tourists
MARKETING AND SALES MANAGEMENT COURSE CODE: 4SBS5A5
LEARNING OBJECTIVES
obtain, understand and apply information from the liberal arts, sciences,
business and discipline-specific courses to organized issues and
situations.
explain how ethical, legal, political, regulatory, social, global,
environmental and technological issues influence business decisions.
analyze a business problem by incorporating diverse perspectives.
apply foundation business knowledge and skills to develop competent
decisions in the areas of accounting, economics, finance, information
systems, management and marketing.
communicate effectively the alternatives considered, a recommended
solution, and an implementation strategy in oral, written and electronic
form.
LEARNING OUTCOMES
Employ digital tools to analyze the effectiveness of a marketing
campaign.
Formulate a marketing plan including marketing objectives, marketing
mix, strategies, budgetary considerations and evaluation criteria.
Write a business plan for an entrepreneurial start-up venture.
Develop pricing strategies that take into account perceived value,
competitive pressures and corporate objectives.
Develop strategies for the efficient distribution of products and services.
Apply the principles of business ethics and corporate social
responsibility.
Evaluate results of marketing activities using criteria related to budgeted
sales, costs and profits.
Prepare and deliver a sales presentation.
SPECIAL ACCOUNTS
(4BCO6C1)
Course Description
Students will know the concept of special accounting for banking and Insurance
companies, Public utility undertakings, holding company, voyage and farm accounts and they
understand the preparation, analysis and interpretation of financial result.
Course Objectives
Students completing the course will be able to
nnn. Understand the In-depth of banking company accounts.
ooo. They will know the different kinds of Insurance and method of calculating
balance sheet of Insurance companies.
ppp. They prepare properly revenue account, net revenue account and general
balance sheet of public utility undertakings.
qqq. Aware of accounting for holding company and subsidiary company and
preparation of consolidated balance sheets.
rrr. They will be able to identify the format of voyage accounts and farm
accounts.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2.Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
qq. The above three books are prescribed texts for sixth semester.
rr. The core objectives of the above prescribed texts are :
28. Accounting Knowledge, to analyse and evaluate the concepts gathered from the
lecture.
29. Problem solving technique understands clearly throughnarration of problems
andsolutions.
30. To motivate the importance of banking and Insurance companies, Public utility
undertakings, holding company, voyage and farm accounts
MANAGEMENT ACCOUNTING
(4BCO6C2)
Course Description
To introduce students to the various tools and techniques of management Accounting.
To enlighten students on Financial Statement Analysis with the emphasis on the preparation
of fund flow and cash flow statement.
Course Objectives
Students completing the course will be able to
sss. Understand the concept of Management Accounting and comparison of cost and
management accounting.
ttt. They will know the accounting ratios and analysis of liquidity, profitability and
solvency.
uuu. They prepare Fund Flow and Cash Flow Analysis
vvv. Aware of budgetary control and preparation of various types of budgets.
www. They will be able to prepare standard costing and variance analysis.
Course Outcome (COs)
Texts Prescribed Booksfor Reference
4. Principles of Management Accounting – S.N.Maheswari,Sultan
Chand&Sons.
5. Management Accounting – Hingo rani &Ramanathan,
Sultan Chand&Sons.
6. Management Accounting – Guru Prasad Murthy,Himalaya
Publications.
The above three books are prescribed texts for sixth semester.
ss. The core objectives of the above prescribed texts are :
5. To enlighten the students thought and knowledge on management Accounting.
6. Helps to give proper idea on financial statement analysis in practical point of
view.
7. To provide knowledge about budget control keeping in mind the scope of the
concept.
8. To develop the know-how and concept of marginal costing with practical
problems.
INDUSTRIAL LAW
(4BCO6C3)
Course Description: Students will know the concept of industrial law and they understand
the industrial regulations
Course objective: To help the students to understand the basic laws related with industries
and various benefits of workers.
Course Outcome (COs):
Texts Prescribed:
Books for Reference:
1. Company Law : M.R.Srinivasan,Margham, Publications.
2. Business Law : R.S.N Pillai and BhagavathiS.Chand&Co.,
a. The above two books are prescribed texts for sixth semester.
b. The core objectives of the above prescribed texts are :
1. Make the students understand about The Factories Act, 1948
2. Develop knowledge on types of offences and penalties’and trade unions act
3. To help the students to understand the concept of minimum wages act 1948 and employees
insurance act 1948
4. Make the students understand about The Workmen’s Compensation Act, 1923
5. To equip the students with proper knowledge about The Employees’ Provident Funds Act,
1952
INCOME TAX – II
COURSE CODE: 4BCOE2A
Course Description
To introduce students to the basic concepts in Income-Tax and to help them to
apply the provisions and complete incomes under various heads and it enables
the students to know the basics of Income Tax Act and its implications.
Course Objective
The aim of this course is to familiarize the student with major latest provisions
of the Income tax laws and related judicial pronouncements pertaining to
corporate enterprises having implications for various aspects of income tax
planning with a view to derive maximum possible tax benefits admissible under
the law.
Course Outcomes
The computation of total income
The assessment of individual HUF
The authorities and powers of I.T. act
Table of rates of Tax deducted at source.
Filing of IT returns of individuals.
List of Enclosures for IT returns.
Computation of Income Tax and the Slab Rates.
Enabling the students to have a fair idea on set-off and carry forward of
losses.
AUDITING COURSE CODE: 4BCOE3A
Course Description:
To impart the knowledge basic auditing principles and the latest application
oriented in accounting methods.
Course Objective
Describe the effect that objectives have on findings and message formulation
Design a report to solve the problem of multiple audiences
Write objectives for process-oriented and results-oriented audits that identify
performance aspects and finding elements to be developed
Apply general guidelines for selecting appropriate visual aids
Course Outcome (COs)
Acquire knowledge about general aspects of business operations.
Describe the role of accounting information system and its limitations.
Explain the concepts and procedures of financial reporting, including income
statement, statement of retained earnings, balance sheet, and statement of cash
flows.
Identify the basic economic events most common in business operations and be
able to report the events in a generally accepted manner, including the impacts
of alternative accounting methods on financial statements.
Locate and analyze financial data from annual reports of corporations.
ENERPRENEURSHIP DEVELOPMENT
(4BCOE3B)
Course Description
To enrich the students towards the knowledge of entrepreneurial skills and to make
the students understand the approaches to attain the goals of the business.
Course Objectives
Students completing the course will be able to
xxx. Understand the In-depth of functions and qualities of an entrepreneur.
yyy. They will know how to start the business and analysis of land, building, water
and power, raw material, machinery, power and other infrastructural facilities.
zzz. They know properly DIC, SIDCO, NSIC, SISI and Institutional finance to
entrepreneurs.
aaaa. Aware of preparation of Project Report and project appraisal.
bbbb. They will be aware of Entrepreneurship development in India and Women
entrepreneurship in India.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Entrepreneurship development – Joseph Paul, N. Ajitkumar and T.Mampilly –
Himalayan Publishing House
2. Entrepreneurship Development Programmes in India – M.A.Khan – Kanishka
Publishing House – Delhi
3. Dynamics of Entrepreneur Development and Management – Vasant Desai, Himalayan
Publishing House.
a. The above three books are prescribed texts for sixth semester.
tt. The core objectives of the above prescribed texts are :
1. To aiming to develop students about Entrepreneurship development
2. To create an awareness on various Entrepreneurship Development Programme
3. To enable them to understand project formulation
4. To familiarize the students with EDP schemes and women entrepreneurship.
BASIC INTERNET AND OFFICE AUTOMATION LAB
COURSE CODE: 4SBS6B3
Course Description:
The course will have a professional computer skill and practical oriented.
Course Objective
Understand how to navigate using a browser
Use bookmark/favorites
Understand simple search terms/conventions
Locate web address
Understand concept of hyperlink
Course Outcome (COs)
Distinguish, identify and relate between the principal layers of a complex
communications system.
Know all important telecommunications principles and equipment, protocol suites,
architectures, regulatory bodies and common carrier services as well as issues of
cross-protocol communications.
Have the skills required to install, administer and manage a Local Area Network
(LAN) and be able to network that LAN to other network segments over wide area
links.
Know the theory behind and the basic use of network testing, monitoring and
management instruments and systems.
Apply basic computing principles and programming skills to install software,
configure devices, troubleshoot and maintain a data network.
Be able to assess the communications needs of a client, perform a broad brush
analysis of the traffic conditions associated with these needs and then determine the
optimal connectivity for the conditions.
Know the range of data communications services associated with the dominant public
carrier services in Canada today and be able to estimate point to point costs using
tariff schedules.
Apply basic electronic and digital principles and instrumentation in the installation,
troubleshooting and maintenance of communications hardware.
FRUIT, VEGETABLE PRESERVATION SKILLS
COURSE CODE: 4SBS6B4
Course Description:
Distributing free fruit and vegetables at students may be a viable
component of a more comprehensive approach for improving students'
nutrition attitudes and behaviors. More program emphasis is needed on ways to
promote vegetable consumption.
Course Objective:
o Maintain momentum in current base programs in vegetable and fruit
research.
o Identify major needs of the vegetable and fruit industry and form
interdisciplinary teams.
o Promote the visibility of existing research programs and develop new
programs.
o Develop new technology in vegetable and fruit research programs.
o Implement new strategies for funding research projects.
o Provide authoritative and credible technical information to consumer and
producer clientele groups.
o Enrich graduate education by offering students the opportunity to interact
with interdisciplinary research teams.
Course Outcome (COs)
Diets rich in fruit and vegetables are associated with better health
status. A number of school-based programs have shown positive effects on
children's dietary behaviors; some have focused broadly on nutrition, physical
activity, and heart health whereas others have focused more specifically on
fruit and vegetable consumption. Despite these successes, consumption of fruit
and vegetables among adolescents is generally below recommended
levels, supporting a need to identify effective strategies for promoting fruit and
vegetable consumption, among other healthful dietary patterns.