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

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Page 1: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 2: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 3: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 4: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 5: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 6: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 7: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 8: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 9: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 10: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 11: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 12: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 13: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 14: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 15: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 16: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 17: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 18: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 19: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 20: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 21: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

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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

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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

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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.

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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.

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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.

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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

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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

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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.

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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.

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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

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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

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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

Page 34: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

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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.

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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

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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.

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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

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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.

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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

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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.

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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.

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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.

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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.

Page 45: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 46: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 47: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 48: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 49: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 50: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 51: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 52: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 53: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 54: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 55: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 56: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 57: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 58: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 59: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 60: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 61: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 62: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 63: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 64: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 65: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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.

Page 66: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

Page 67: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

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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

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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.

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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.

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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.

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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

Page 73: ALAGAPPA UNIVERSITY, KARAIKUDI NEW SYLLABUS UNDER …1. Advanced Accountancy – R.L.Gupta and M.Radhasamy, Sultan chand& sons publishers, New Delhi Chand & sons. 2. Advanced Accounts

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

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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.

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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.

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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

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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

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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

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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.

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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.

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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

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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.

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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

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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.

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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

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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.

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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.

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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.

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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.

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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.