bstc.ac.in/syllabus/2017-2018/b.com.pdf · 1 syllabus for b.com 2017-2018 batch knowledge wisdom...

1

Syllabus for

B.Com

2017-2018 Batch

Knowledge Wisdom Compassion

SREE SARASWATHI THYAGARAJA COLLEGE

An Autonomous

NAAC Re-Accredited with ‘A’ Grade, ISO 9001:2008 Certified Institution

(Affiliated to Bharathiar University, Coimbatore & Approved by UGC & AICTE,

New Delhi) Palani Road, Thippampatti, Pollachi - 642 107

2

B.Com Degree Programme

PROGRAMME EDUCATIONAL OBJECTIVES

Bachelor of Commerce offers the development of a wide spectrum of managerial

skills in students along with building of a strong competency in specific areas of business

studies. Students pursuing the course learn about General principles of Business

management, Knowledge of Finance, Accounting, Statistics, Economics, Marketing etc.,

PROGRAMME OUTCOMES

Bachelor of Commerce provides students with knowledge, tools of analysis and skills

which enable to understand and participate in modern business and economics world, to

prepare them for subsequent graduate studies and to achieve success in their professional

careers.

3

PERSONAL MEMORANDA 1. Register Number :

2. Name :

3. Class :

4. Father’s Name and Occupation :

5. Permanent Residential Address :…………………………………………..

…………………………………………

…………………………………………

PIN………………………………………

6. Residential Phone No : STD Code ……………………………..

: Phone No……………………………....

: Mobile No……………………………..

7. Temporary Address :…………………………………………..

…………………………………………

…………………………………………

8. Temporary Phone No : STD Code ……………………………..

: Phone No……………………………....

: Mobile No……………………………..

9. Day Scholar / Hosteller :

10. Blood Group :

4

INDEX

Page No.

1. Scheme of Examinations & Syllabus

a. Scheme of Examinations 01 - 04

b. Semester-wise Syllabus 05 – 79

c. Curriculum Structure of UG Programs 80-81

d. Examination Pattern under Autonomy 82– 101

e. Students Grievance Form 102

5

--------------------------------------------------------------------------------------------------------

a. SCHEME OF EXAMINATION AND SYLLABUS

1

SREE SARASWATHI THYAGARAJA COLLEGE, (AUTONOMPUS), POLLACHI SCHEME OF EXAMINATIONS AND SYLLABI FOR B.COM (CBCS) STUDENTS ADMITTED DURING 2017-2018 ONWARDS

BATCH CODE : N7 MEDIM OF INSTRUCTION : ENGLISH PROGRAMME CODE: BCM

S.No Spl Code Sem Part Type Course Details Hrs Credits Int Ext Total

1

A

N7BCM1T51A N7BCM1T51B N7BCM1T51C N7BCM1T41D

I

I

Language –I

Tamil –I Hindi –I Malayalam –I French -I

6

3

25

75

100

2 Z N7BCM1T62 I II Language –II English for Enrichment -I 6 3 25 75 100

3 Z N7BCM1T73 I III Core – I Financial Accounting –I 5 5 25 75 100

4 Z N7BCM1T74 I III Core –2 Business Organisation and Management

5 4 25 75 100

5 Z N7BCM1T75 I III Allied –I Business Economics 6 5 25 75 100

6 Z N7BCM1T36 I IV Foundation Course –1

Environmental Studies 2 2 50 - 50

7 Z - I IV Yoga - - - - -

Total 30 22 175 375 550

8 A

N7BCM2T51A N7BCM2T51B N7BCM2T51C N7BCM2T41D

II I Language –I

Tamil –II Hindi –II Malayalam –II French -II

6

3

25

75

100

9 Z N7BCM2T62 II II Language –II English for Enrichment -II 6 3 25 75 100

10 Z N7BCM2T73 II III Core – 3 Financial Accounting –II 5 5 25 75 100

11 Z N7BCM2T74 II III Core – 4 Principles and Practices of Marketing

5 5 25 75 100

12 Z N7BCM2T75 II III Allied – 2 Indian Economy 6 5 25 75 100

13 Z N7BCM2T66 II IV Foundation Course –2

Value Education and Human Rights

2 2 50 - 50

14 Z N7BCM2P57 II IV Yoga - 1 50 - 50

Total 30 24 225 375 600

2


15 Z N7BCM3T71 III III Core – 5 Financial Accounting –III 6 5 25 75 100

16 Z N7BCM3T72 III III Core – 6 Commercial Law 6 4 25 75 100

17 Z N7BCM3T73 III III Core– 7 Company Law and Secretarial Practices

6 4 25 75 100

18 Z N7BCM3T64 III III Allied – 3 Business Mathematics 6 5 25 75 100

19 Z N7BCM3P65 III IV Skill Based Course – 1

Commerce Practical –I 4 2 40 60 100

20 A N7BCM3T56 A N7BCM3T56 B N7BCM3T76 C

III IV Non –Major Electives – I

Basic Tamil –I Advanced Tamil –I Basic English for Competitive Examinations -I

2 2 - 75 75

Total 30 22 140 435 575

21 Z N7BCM4T71 IV III Core – 8 Corporate Accounting –I 5 5 25 75 100

22 Z N7BCM4T72 IV III Core – 9 Banking Theory, Law and Practice

5 4 25 75 100

23 Z N7BCM4T63 IV III Core – 10 Principles of Auditing 5 4 25 75 100

24 Z N7BCM4T74 IV III Allied – 4 Business Statistics 6 5 25 75 100

25 Z N7BCM4T75 IV IV Skill Based Course – 2

Executive Business Communication

4 2 25 75 100

26 Z N7BCM4P66 IV IV Skill Based Course – 3

Computer Application Practical –I (MS-Office)

3 2 40 60 100

27 A N7BCM4T57 A N7BCM4T57 B N7BCM4T77 C

IV IV Non –Major Electives – II

Basic Tamil –II Advanced Tamil –II Basic English for Competitive Examinations -II

2 2 - 75 75

28 Summer Internship Programme* --- --- --- --- ---

Total 30 24 165 510 675

3


29 Z N7BCM5T71 V III Core – 11 Corporate Accounting –II 5 5 25 75 100

30 Z N7BCM5T72 V III Core – 12 Income Tax Law and Practice –I 6 5 25 75 100

31 Z N7BCM5T73 V III Core – 13 Cost Accounting 5 4 25 75 100

32 A N7BCM5T64A N7BCM5T54B N7BCM5T54C

V III Elective –1 Indian Foreign Trade and Legislation Management Information System Brand Management

6 5 25 75 100

33 Z N7BCM5T65 V IV Skill Based Course – 4

Entrepreneurial Development 4 2 25 75 100

34 Z N7BCM5P66 V IV Skill Based Course – 5

Computer Application Practical –II (Internet and tally)

4 2 40 60 100

35 Z N7BCM5T67 V IV Extra Credit

Course Mathematics for Competitive Examinations*#

4* 2*# 100*# - 100*#

36 Z N7BCM5R48 V IV Extra Credit

Course Summer Internship Programme* - 1* - 50* 50*

37 Z N7BCM5P29 V V Extension

Activity National Service Scheme/ Sports Grade System

Total 30+4* 23+3*# 165+100

*# 435+50

* 600+150*#

38 Z N7BCM6T71 VI III Core – 14 Management Accounting 5 4 25 75 100

39 Z N7BCM6T72 VI III Core – 15 Income Tax Law and Practice –II 6 5 25 75 100

40 Z N7BCM6T73 VI III Core – 16 Indirect Taxation 5 4 25 75 100


VI III Elective –2 Insurance Law E-Commerce Supply Chain Management

5 5 25 75 100


VI III Elective –3 Industrial Law Enterprise Resource Planning Human Resource Management

6 5 25 75 100

43 Z N7BCM6P66 VI IV Skill Based Course – 6

Commerce Practical –II 3 2 40 60 100

Total 30 25 165 435 600

Grand Total 140+3*# 3600+150*#

*These are the Courses conducted during extra hours | # For Extra Credit Course, Marks will be converted into Grade

4

CLASSIFICATION OF TOTAL CREDITS

S.No Type No. of Courses Credits S.No Type No. of Courses Credits

01 Languages 2 6 07 Non –Major Electives 2 4

02 English 2 6 08 Environmental Studies 1 2

03 Core 16 72 09 Value Education 1 2

04 Allied 4 20 10 Yoga 1 1

05 Electives 3 15 Total Credits 140

06 Skill based Course 6 12 Extra Credits 3*#

S.No Serial Number

Spl Z for Compulsory One and A to X For Alternatives (Shall Be Indicated Along With A Code Connected by a Hyphen Mark)

Code Code Number for Each of the Course

Sem I To X for First Semester to Last Semester ( Six For UG Programmes And Four/Six /Ten For P.G Programmes

Part I To V for UG Programmes and Blank Space for PG Programmes

Type Nature of the Course

Course Title of the Paper

Hours Contact Allocated for Each Course

Credits Credit Weightage Allocated for Each Course and Total for Each Programme

Int Maximum Internal Allocated for Each Course

Ext Maximum External Allocated for Each Course

Total Maximum Total Marks Allocated for Each Course

5

-------------------------------------------------------

b. SEMESTER-WISE SYLLABUS

6

SEMESTER- I - Kjy] gUtk]

Credits : 3 gFjp I jkpH] Course Code: N7BCM1T51A

Hours per Week: 6 PART I TAMIL Total Instructional hours- 75

jhs; - I

ghl nehf;fk; (Learning Objective) :

jkpH] ,yf;fpaj;jpy] cs;s neuoj;jd;ik/ epfH;fhy r\f mirt[fs;/ bkhHp

eil Kjypatw]iw vspjpy] tps';fpf; bfhs]Sk] tifapy] Kjy] gUtj]]Jf]fhd ghl']fs]

bjhpt[ bra]ag]gl]Ls]sd.,d;iwa ,yf;fpa';fs; jUk; gilg;g[ mDgtj;jpd; ePl;rpahfg;

bghJf; fl;Liufs;/ ftpij/ rpWfij gilg;gjw;fhd gapw;rpfisa[k] ,g]ghlj]jpl]lk]

tH']FfpwJ.

(ftpijfs;/ rpWfijfs;/ ehty;/ ,yf;fpa tuyhW/ ,yf;fzk;(gapw;rp VL))

myF Iftpijfs] gh.nt:15

ghujpahh; - v']fs] jha]

ghujpjhrd; - eP';fns brhy;Y';fs;

fz;zjhrd; - xU fe]jy] Jzpapd] fij

Koaurd] - be"]R bghWf]Fjpy]iyna

ehkf]fy] ftp"h] - fj;jpapd;wp uj;jkpd;wp

jkpHd;gd; - ts;Sthpd; jha; ,we;j ehspy;

rpw;gp - XL XL r']fpyp

K.nkj]jh - fhy]fshy] ele]j fij

mg]Jy] uFkhd] - mtjhuk;

ituKj]J - ek]gpf]if tpij

jkpHr;rp j';fghz;oad; - ,Ug;g[

ry]kh - tpyfpg] nghFk] thH]f]if

iQf]T ftpijfs]

myF II rpWfijfs; gh.nt :16

g[Jikg]gpj]jd] - flt[Sk] fe]jrhkpg]gps]isa[k]

F.mHfphprhkp - md]gspg]g[

b$afhe;jd; - ehd; ,Uf;fpnwd;

Mh;.Nlhkzp - njtfp

g{kzp - bjhiyt[

gl;rp - bgj;j tapW

eh"]rpy] ehld] - Noa g{ Nlw]f

re]jpuh - g{idfs] ,y]yhj tPL

myF III ehty; gh.nt :17

K.tujuhrdhh; - fhpj;Jz;L

myF IV ,yf;fpa tuyhW gh.nt : 10

1. ftpij ,yf;fpaj;jpd; njhw;wKk; tsh;r]rpa[k;

2. rpWfijapd; njhw;wKk; tsh;r;rpa[k;

3. ehtypd; njhw;wKk; tsh;r;rpa[k;

7

myF V ,yf;fzk; gh.nt : 17

gapw;rp VL- ey;y jkpHpy; vGJtJ vg;go>

1. vGj;J khw;wj;jhy; Vw;gLk; gpiHfs;

2. thf;fpa';fspy; Vw;gLk; gpiHfs;

3. ty;ypdk; kpFk;/ kpfh ,l';fs;

4. bky;byGj;J kpFk; ,l';fs;

5. ,yf;fzf; Fwpg;g[

rhpahd brhw;fisf; fz;lwpjy;

ftpij vGJjy;

fojk;/ tpz;zg;gk; tiujy;

khzth; bgWk; jpwd; (Learning Outcome) :

jkpH; ,yf;fpa';fspy; ,f;fhy tifg;ghLfis mwpe;J bfhs;Sjy; kw;Wk;

ftpij/ rpWfij vGj KaYk; jd;ik. brhw;fisg ;gpiHapd;wp vGj fw;Wf;bfhz;ldh;.

ghl E}y]fs]

1. ftpijj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL

2015 $^d] gjpg]g[

2. jkpH; ,yf]fpa tuyhW - K.tujuhrd]

rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp.

kW gjpg]g[ - 1994.

ghh;it E}y]fs]

1.bfh']Fnjh] thH]f]if - uh$khh;j;jhz;ld;

a[idl;bll; iul;lh;!;

67 - gPl;lh;!; rhiy

,uhag;ngl;il/ brd;id -14.

Kjy; gjpg;g[ -2003

2.rpWfijapd] njhw]wKk] - rpl]o rptghj Re]juk]

tsh]r]rpa[k] f;hpah gjpg;gfk;

brd;id

Kjy; gjpg;g[ - 1989.

3.jkpHpy; rpWfij gpwf;fpwJ - rp.R.bry;yg;gh

fhyr;RtL gjpg;gfk;

ehfh;nfhtpy;.

2007 gjpg;g[.

4. jkpHpy; jtwpd;wp vGj/ ngr/ - ey;yh\h;.Kidth;.nfh.bghpaz;zd;

fw;f Kj;jkpH; gjpg;gfk;

9 v nkf;kpy;yd; fhydp

e';if ey;Y}h;/ brd;id – 61.

gjpg;g[ -2006.

Prepared by Verified by

Dr.R.Baby, Assistant Professor,

Department of Tamil

Dr.S. Rajalatha, HOD

Departmetn of Tamil

8

SEMESTER – I

PART -I : HINDI I

Credits : 3 Course Code : N7BCM1T51B

Hours per Week: 6 Total Instructional hours - 75

(Prose, Non-detailed Text, Grammar & Translation Books Prescribed:

1. PROSE: NUTHAN GADYA SANGRAH Editor:

Jayaprakash (Prescribed Lessons – only 6)

Lesson 1 – Bharthiya

Lesson 2 – Sanskurthi

Lesson 3 – Razia

Lesson 4 – Makreal

Lesson 5 – Bahtha Pani Nirmala

Lesson 6 – Rashtrapitha Mahathma Gandhi

Lesson 9 – Ninda Ras

Publisher: Sumitra Prakashan Sumitravas, 16/4 Hastings Road, Allahabad – 211 0016

2. NON DETAILED TEXT: KAHANI KUNJ. Editor:

Dr.V.P.Amithab. (Stories 1 -6 only)

Publisher: Govind Prakashan Sadhar Bagaar, Mathura, Uttar Pradesh – 281 001.

3. GRAMMAR: SHABDHA VICHAR ONLY

(Noun, Pronoun, Adjective, Verb, Tense, Case Endings) Theoretical & Applied

Book for reference : Vyakaran Pradeep by Ramdev.

Publisher : Hindi Bhavan, 36, Tagore Town, Allahabad – 211 002.

4. TRANSLATION: English- Hindi only.

Anuvadh Abhyas – III (1-15 lessons only)

Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai -17.

5. COMPREHENSION: 1 Passage from ANUVADH ABHYAS – III (16- 30)

Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai- 17.

SEMESTER – I

PART -I : MALAYALAM I

Credits: 3 Course Code: N7BCM1T51C

Hours per Week: 6 Total Instructional hours - 75

Prose, Composition & Translation

This paper will have the following five

units: Unit I & II Novel

Unit III & IV Short story

Unit V Composition &

Translation Text books prescribed:

Unit I & II Naalukettu – M.T. Vasudevan Nair (D. C. Books, Kottayam, Kerala)

Unit III & IV Nalinakanthi – T.Padmanabhan (D. C. Books, Kottayam, Kerala)

9

Unit V Expansion of ideas, General Essay and Translation of a simple passage

from English about 100 words) to Malayalam

Reference books:

1. Kavitha Sahithya Charitram –Dr. M. Leelavathi (Kerala Sahithya

Academy, Trichur)

2. Malayala Novel Sahithya Charitram – K. M.Tharakan (N.B.S. Kottayam)

3. Malayala Nataka Sahithya Charitram – G. Sankarapillai (D.C. Books, Kottayam)

4. Cherukatha Innale Innu – M. Achuyuthan (D.C. Books, Kottayam)

5. Sahithya Charitram Prasthanangalilude - Dr. K .M. George, (Chief Editor)

(D.C. Books, Kottayam

SEMESTER – I

PART -I : FRENCH I

Credits: 3 Course Code: N7BCM1T41D

Hours per Week: 6 Total Instructional hours – 75

Prescribed text : ALORS I

Units : 1-5

Authors : Marcella Di Giura Jean-Claude Beacco

Available at : Goyal Publishers Pvt Ltd

86, University Block

Jawahar Nagar (Kamla Nagar) New Delhi –

110007

Tel : 011 – 23852986 / 9650597000

SEMESTER –I

PART - II: ENGLISH FOR ENRICHMENT-I

Credits: 3 Course Code: N7BCM1T62

Hours per Week: 6 Total Instructional Hours: 75

Learning objective

To expose students to the various facets of literature and thereby to enhance them in

comprehending the efficiency of English language.

UNIT- I (15 Hours)

All The World’s A Stage- William Shakespeare

The Last Leaf – O.Henry

The Lost Child-Mulk Raj Anand

Parts of speech and sentence pattern.

UNIT- II (15 Hours)

I’m Getting Old- Robert Kroetsche

The Gift of the Magi-O.Henry

10

My Greatest Olympic Prize-Jesse Owens

Voices

UNIT - III (15 Hours)

Gateman’s Gift-R.K.Narayan

The Ant and the Grasshopper-Somerset Maugham

A Poison Tree-William Blake

Narration

UNIT - IV (15 Hours)

La Belle Dame Sans Merci-John Keats

The Postmaster-Rabindranath Tagore

To An Unborn Pauper Child-Thomas Hardy

Tenses

UNIT - V (15 Hours)

Refugee Mother And Child- Chinua Achebe

Reading Comprehension

Advertisement

Learning outcome

On successful completion of the course, the students should have acquired.

• Language skills with literary appreciation and critical thinking.

• Comprehension Skill

• A flair for English language

Text Book:

The Radiant English Anthology, Prof. Gangadhar P.Kudari, Department of English,

J.T.College, Gadag, Macmillan Limited, 2008

Reference Book:

A Book of Modern ShortStories, G.Kumara Pillai, Macmillan Publishers, 1997


Ms. B.Abhinaya, Assistant Professor,

Department of English

Ms. K.Mahalakshmi, Assistant Professor,


SEMESTER –I

Part-III CORE-1 FINANCIAL ACCOUNTING – I

(Common for B.Com, B.Com (PA) & B.Com (ABA) Programmes)


Hours per week: 5 Total Instructional hours: 60

11

Learning objectives

To gain working knowledge of the principles and procedures of accounting and

their application to different practical situations, to gain the ability to solve the problems.

UNIT – I (12 Hours)

Introduction of accounting - Meaning- Definition – objectives of accounting- Book

Keeping – Advantages and limitations of accounting - Accounting principles-Concept and

Conventions- Preparation of Journals – Ledger - Subsidiary books ; purchase book – sales

book – purchase return book - sales return book - Cash book : single, double and triple

column cash book – petty cash book - Trial Balance.

UNIT –II (12 Hours)

Preparation of final accounts –Trading, Profit and Loss accout and Balancesheet

(with adjustments)

UNIT –III (12 Hours)

Bank Reconciliation Statements: Reconciliation between Cash Book, Pass Book and

overdraft - Problems relating to the preparation of Bank Reconciliation Statement -

Rectification of errors : Classification of errors – Error of omission – Error of commission

– Error of Principle – Compensating errors – one sided errors – Double sided errors -

Average Due Date : meaning - Determination of due date – Average due date as basis for

calculation of interest - Account Current ; meaning - procedure for calculating days of

interest – Product method - Red ink method and interest table method.

UNIT – IV (12 Hours)

Bills of exchange: Definition – features – advantages- types – Bills honoured and

maturity- Bills discounted with bank – Bills endorsed to creditor – Bills for collection –

Retiring of bill before due date – Dishonour of bill - Accounting for Non-trading concerns :

Meaning – Final accounts of non-trading concerns – Receipts and payments account –

Income and expenditure account – Balance sheet

UNIT – V (12 Hours)

Depreciation - meaning – Definition – Characteristics of depreciation - Causes of

Depreciation – Objectives of depreciation - Methods of depreciation (Straight line method,

Written down Value Method and Annuity method of depreciation only)

Distribution of marks: 20% Theory & 80% Problems

Learning outcome

To familiarise students with the fundamentals of accounting

12

Text book:

1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-

600 017, 7th Revised Edition 2015.

Reference books:

1. P.L Nagarajan , N.Vinayagakam, Mani.P.L , “ Principles of Accountancy”,

S.Chand& Company Ltd, New Delhi, 2013

2. T.S Grewal, “ Introduction to Accountancy”, S.Chand& Company Ltd, New Delhi,

2014

3. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers New

Delhi,Volume-I, 18th Revised Edition, 2014.

4. R.LGupta and Radhasamy, ”, S.Chand& Company Ltd, New Delhi, 2014


Dr.I.Siddiq, HOD - B.Com Dr.D.Padma HOD – B.Com (ABA)

SEMESTER –I

PART III – Core – 2 - BUSINESS ORGANISATION AND MANAGEMENT

[Common for B.Com, B.Com (PA), B.Com (ABA) and B.Com(BPS) Programs]


Hours per week: 5 Total Instructional Hours : 60

Learning objectives

To enable the students to learn the Principles and Concepts of business and its

management.

UNIT - I (12 Hours)

Introduction to Business: Nature of Business – Objectives and functions of business –

Business Organisation – Meaning and Definition – Objectives of Business Organisation –

Principles of Business Organisation – Nature of Business Organisation-Business Ethics and

Social responsibilities of Business.

UNIT - II (12 Hours)

Forms of Business Organisation: Sole Proprietorship, Partnership, Joint Hindu Family

Business – Joint Stock Company – Co-operative Organisation – Public enterprises and

Utilities. Limited Liability partnership-Concept of Micro, Small and Medium Enterprises

(MSMEs)-Meaning and Feature-Basics of Start-up India.


Introduction to Management – Meaning and functions - Contributions by F.W.Taylor

and Henry Fayol – Management by Objectives (MBO) - Planning: Meaning, Definition-

Process of planning – Merits and Demerits of Planning – Types of Plans.

13


Organisation – Nature and importance of organization – Process of Organisation –

Organisation Structure: Line, Staff and Functional – Departmentation – Delegation –

Decentralisation - Decision-making – Types of decisions – Decision-making process.

UNIT - V (12 Hours)

Staffing-Nature and Functions – Recruitment, Selection, and Training: Controlling –

Nature-Significance-Steps -Essentials of effective controlling-Co-ordination.

Note: The Syllabus will have 100 % Theory

Learning outcome

On Successful completion of this course, the student should have understood the

Principles and Concepts of Business and its management.

Text book

1. Y.K. Bhushan, “Fundamentals of Business Organisation and Management”, Sultan

Chand and Sons, New Delhi, 19th revised edition,2014.

Reference books

1. C.B.Gupta, “Business Organisation and Management”, Sultan Chand and Sons, New

Delhi, 15th edition,2014.

2. M.C.Shukla, “Business Organisation and Management” , Sultan Chand and Sons,

New Delhi, 18th edition,2013.

3. Vijay Kumar Kaul, “Business Organisation and Management Text and Cases”,

Dorling Kindersley India Private Ltd., Noida, 2012.

4. R.K.Sharma and Shashi K.Gupta, “ Business Organisation and Management”,

Kalyani Publishers, New Delhi, 4th edition, 2008.


Dr.D.Padma, HOD - B.Com (ABA) Dr.D.Padma, HOD - B.Com (ABA)

SEMESTER – I

Part-III -Allied-1 BUSINESS ECONOMICS



Learning Objective:

To introduce the students to the basic concepts and theories of Economics


Meaning-Definition of Economics- Approaches and Methodology of Economics -

Utility Analysis: Law of Diminishing Marginal utility- Law of Equi-Marginal Utility-

Indifference curve - Consumer Surplus.

14

UNIT-II (15 Hours)

Demand-Determinants of demand-Law of demand - Elasticity of demand-Types-

Measurement of Elasticity of demand -Law of Supply – Elasticity of Supply

UNIT – III (15 Hours)

Production Function – Law of Variable Proportion – Returns to Scale – Iso – Quant –

Choice of Optimal Combination of Factors – Concepts of Cost– Short Run and Long Run

Cost- Cost and Output Relationship-Revenue Function.


Market Equilibrium – Equilibrium of Firm and Industry in Perfect Competition-

Pricing under Perfect Competition -- Monopoly – Price Discrimination – Pricing under

Monopolistic Competition - Oligopoly


Marginal Productivity Theory –Theories of Rent - Ricardian and Modern Theory of

Rent– Theories of Wages: - Marginal Productivity Theory, Subsistence Theory, Wage Fund

Theory– Theories of Interest: Classical, Loanable Fund and Keynes Theory of Interest –

Theories of Profit: - Dynamic, Uncertainty and Innovative theory of Profit.


Learning Outcomes: On successful completion, the student should have understood the

principles and theories of economics

Text books

1. S.Sankaran, “Micro Economics”, Margham publishers, 24, Rameshwaram Road, T.Nagar,

Chennai – 600017.

Reference books

1. S.K.Misra,V.K.Puri, “Business Economics”, Himalaya Publishing House, 5thEdition -

2012

2. M.L.Jhingan, “Modern Micro Economics”, Vrinda Publications, 4th edition ,Reprint 2016

3. M.L.Jhingan, “Micro Economic Theory”, Vrinda Publications, 8th edition, Reprint , 2016

4. K.K.Dewett, “Modern Micro Economic Theory”, Shyamlal Charitable Trust, New ,Delhi,

2010.


B.Geetha, Assistant Professor - B.Com Dr.I.Siddiq, HOD - B.Com

15

SEMESTER I

PART –IV: FOUNDATION COURSE -I

ENVIRONMENTAL STUDIES


Hours per week: 2 Total Instructional Hours: 27

UNIT I: Natural Resources and Associated Problems: (6 Hours)

Definition, scope and importance - Need for public awareness - Natural resources -

Forest resources: use and over-exploitation, deforestation, case studies. Timber extraction,

mining, dams and their effects on forests and tribal people. Water resources: use and over-

utilization of surface and ground water, floods, drought, conflicts over water, dams- benefits

and problems Mineral resources: Use and exploitation, environmental effects of extracting

and using mineral resources, case studies.

Food resources: world food problems, changes caused by agriculture and overgrazing,

effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case

studies. Energy resources: growing energy needs, renewable and non-renewable energy

sources, use of alternate sources. case studies. Land resources: land as a resource, land

degradation, man induced landslides, soil erosion and desertification. Role of an individual

in conservation of natural resources. . Equitable use of resources for sustainable lifestyles.

UNIT II: Ecosystems (6 Hours)

Concept of an ecosystem - Structure and function of an ecosystem. - Producers,

consumers and decomposers. - Energy flow in the ecosystem. - Ecological succession. -

Food chains, food webs and ecological pyramids. - Introduction, types, characteristic

features, structure and function of the following ecosystem: - Forest ecosystem. - Grassland

ecosystem. -Desert ecosystem. -Aquatic ecosystems (ponds, streams, lakes, rivers, oceans,

estuaries)

UNIT III: Biodiversity and its Conservation: (6 Hours)

Introduction – Definition: genetic, species and ecosystem diversity. - Biogeographical

classification of India. -Value of biodiversity: consumptive use, productive use, social,

ethical. Aesthetic and option values - Biodiversity at global, National and local levels. - India

as a mega – diversity nation. Hot-spots of biodiversity. Threats to biodiversity: habitat loss,

poaching of wildlife man-wildlife conflicts. Endangered and endemic species of India.

Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.

UNIT IV: Environmental Pollution: (6 Hours)

Definition - Causes, effects and control measures of: - Air pollution, Water pollution,

Soil pollution, Noise pollution, Thermal pollution - Solid Waste Management: Causes, effects

and control measures of urban and industrial wastes. - Role of an individual in Prevention of

Pollution. - Pollution Case Studies. - Disaster Management: Floods, Earthquake, Cyclone

and Landslides.

16

UNIT V: Social Issues and the Environment: (6 Hours)

Sustainable development - Urban problems related to energy.- Water conservation,

rainwater harvesting, watershed management. - Resettlement and rehabilitation of people; its

problems and concerns. Case studies. -Environmental ethics: issues and possible solutions. -

Climate change, global warming, ozone layer, depletion, acid rain, nuclear accidents and

holocaust. Case studies. Consumerism and waste products. - Environmental protection Act. -

Air (Prevention and Control of Pollution) Act. Water (Prevention and Control of Pollution)

Act. - Wildlife Protection Act. - Forest Conservation Act. - Issues involved in enforcement

of environmental legislation. - Public awareness. - Human population and the environment. -

Population growth and distribution. - Population explosion – Family Welfare Programme. -

Environment and human health. - Human rights. - Value Education. - HIV/ AIDS - Women

and Child Welfare - Role of Information Technology in Environment and Human Health -

Medical Transcription and Bioinformatics

Field Work

Visit to a local area to document environmental assets-river/ forest/ grassland/ hill /

mountain

Visit to a local polluted site – Urban/ Rural/ Industrial/ Agricultural

Study of common plants, insects, birds. - Study of simple ecosystems – pond, river,

hill slopes, etc. (Field work equal to 5 lecture hours)

Text book

S.V.S.Rana, “Environmental Studies”, Rastogi Publications, Meerut, 2007.

SEMESTER – I

PART – IV : YOGA – PAPER – I

kdtsffiy nahfh jhs 1 - ghlj;jpl;lk

ghl nehf]fk (Learning objective):khzth]fs ]Fzey nkk]ghl]ow]fhd kjpg]g[f]fy]tp

mspj]jy] –nahfthH]t[ kw]Wk] cly]eyk] gw]wpczh]jy] -ew]Fz']fis tsh]j]jYk]

kw]Wk] jPaFz']fisj] jtph]j]jYk]-MSikia kjpg]gPL bra]jy].

myF-I Ez]zwpt[/ czu]r]rp/ vz]zk] Muha]jy] / kw]Wk] Mir rPuikj]jy] (10 Hours) kdmikjp kw]Wk] kdmGj]jj]jpy] czu]tpd] g']F- czu]r]rpapd] tiffs]-

,yf]F epu]zapj]jy]- jd]dk]gpf]if- epidthw]wypd] tiffs]- epidthw]wiy tsh]f]Fk]

Eqf]f']fs]- thH]j]Jk]gaDk]- mz]ikfhybjhHpy] El]g';fisf] ifahSjy].

myF- II rpdk] jtph]j]jy]/ btw]wpa[k] njhy]tpa[k] (10 Hours) rpdk]- rpdj]jpw]fhd fhuz']fs]- rpdKk] mikjpa[k] rpdj]jpd] jPatpist[fs]

rfpg]g[j] jd]ika[k] kd]dpg]g[k]- thH]tpd] rthy]fSk] mtw]iw vjph]bfhs]SjYk]-

rthy]fspd] Mjhu']fs]- btw]wpa[k] njhy]tpa[k] njhy]tpfisr] rkhspj]jy]

gpur]rpidfisj] jPh]j]jy]- KobtLj]jy]

myF-III kdtsKk] kdpjkjpg]g[k] (10 Hours)

17

kdpjthH]tpy] kdjpd] g']F- kdKk] kdtsKk] kdtsj]jpw]fhd fhuzpfs]- kdpj

kjpg]g[ cau]t[- ew]Fz']fs]- mfpk]ircz]ikciuj]]jy]- jpUlhik - Raf]fl]Lg]ghL-

J}a]ik- kdpjFynrit- ehl]Lg]gw]W kdepiwt[-rkj]Jtk]rfpg]g[j]jd]ik-

tpl]Lf]bfhLj]jy] jpahfk]- kd]dpj]jy]- rPh]]ik- neh]ik- fhynkyhz]ik-

Ie]bjhGf]fg]gz]ghL.

myF-IV ,is"h]ty]yik (10 Hours) tiuaiw rhj]jpaf]TW jw]nghija rKjhaj]jpy] ,is"u] ty]yikapd]

mtrpak]- thH]f]ifj] jj]Jtk]- thH]tpd] nehf]fk]- fy]tptHp ,is"u] ty]yik-

fy]tpapd] nkd]ik- nahfKk] ,is"u] ty]yika[k].

myF- V kdpjclYk; cly; eyKk; (10 Hours) cly; eyk; - cly; eyj;jpd; mtrpak; - kdpjtsjpwd;fs; - kdpjcly; mikg;g[k;

,af;fKk; - neha;fs; - neha;fspd; fhuz']fs; - neha; jLg;g[ Kiwfs; - Ie;jpd;

mst[Kiw–rkr]rPu; czt[ - cly; eyj;jpw;FCl;lr]rj]jpd; mtrpak; - kUj;JtKiwfs;

gw;wpaxUghh]it.

khzth; bgWk; jpwd; (Learning Outcome)

cly; eyk; kw;Wk; kd eyk; rPuhf;fg;gLfpwJ.

BOOKS REFERENCES:

1. The world order of Holistic unity-ThathuvagnaniVethathiri Maharishi.

2. kdtsf]fiybjhFg]g[- 1- jj]Jt"hdpntjhj]jphpkfhp#p.

3. kdtsf]fiybjhFg]g[- 2- jj]Jt"hdpntjhj]jphpkfhp#p.

4. kdk]-jj]Jt"hdpntjhj]jphpkfhp#p.

5. Standard Progressive Matrices-IC Raveen.

6. 16 personality factor-Raymond Cattell.

7. Multiple Intelligence-Howard Gatgner.

8. Psychology-Robert A. Baron.

9. Advanced Educational Psychology-G.K.Mangal

10. Light on yoga-BKS Iyenger

11. czt[ Kiw- jj]Jt"hdpntjhj]jphpkfhp#p

SEMESTER- II

gFjp I jkpH]

PART I TAMIL

jhs; - II

Credits: 3 Course Code: N7BCM2T51A

Hours per week: 6 Total Instructional Hours: 75


bjhd;;ikahd jkpH;r; r\fj;jpd; gz;ghl;L thapyhf vLj]Jf] bfhs;sg;gl

ntz;oa mk;r';fis tpsf]Fjiya[k]/ thH;f;ifia bewpg;gLj;Jtija[k; r\f

18

nehf;fkhff; bfhz;oUf;Fk; ,yf;fpa';fspd] tHpna khdpl kjpg;g[fis mwpe;J

bfhs;Sk; tifapy; ,g;ghlj;jpl;lk; mikf;fg;gl;Ls;sJ. khzth]fSf]Fg] gad]ghl]L

nehf]fpy] bkhHpbgah]g]g[g] gapw]rp itf]fg]gl]Ls]sJ.

(r';f ,yf;fpak;/ gf;jp ,yf;fpak;[/ rpw;wpyf;fpak;/ciueil/ ,yf;fzk;(gapw;rp VL) )

myF I r';f ,yf;fpak; gh.nt : 15

ew;wpiz - tpisahL MabkhL(172)

FWe;bjhif - ntuy;ntyp (18)

Kl;Lntd; bfhy; (28)

I';FWE}W - Vjpy bga;k;kiH (462)

thd;gprph; fUtp (461)

fypj;bjhif - kiuah kuy; ftu (06)

mfehD}W - kd;WghL mtpe;J (128)

g[wehD}W - cz;lhy; mk;k ,t;t[yfk; (182)

cw;WHp cjtp[a[k; (183)

gilg;g[g; gy gilj;Jg; (188)

<bad ,uj;jy; (204)

myF IIgf;jp ,yf;fpa';fs; & rpw;wpyf;fpa';fs; gh.nt:20

njthuk - jpU"hdrk;ge;jh; - njhLila brtpad;

/ke;jpukhtJ ePW

- jpUeht[f]furh] –khrpy; tPiza[k; /

brhw]Wiz ntjpad]

- Re;juh;- gpj;jh gpiw R{o / bghd;dhh; nkdpand

jpUthrfk; - khzpf;fthrfh; –thdhfpkz;zhfp /fhjhh;

FiHahlg;

jpUke]jpuk] - jpU\yh] –xd;nw FyKk;/ ahd; bgw;w ,d;gk;

clk]ghh]

mHpapd]/xd]W fz]nld]/kuj]ij kiwj]jJ(5

ghly;fs;)

ehyhapu jpt]ag] gpuge]jk ] - kJuftpMH]thh] - fz]zpEz] rpWjhk]g[ (937)/

ehtpdhy; etpw;W (938)

- Fynrfu MH]thh; - Mdhj bry;tj;J (678) /

broaha ty;tpidfs; (685)

- jpUk']if MH]thh] - jpUvG Tw]wpUf]if xU

ngh] ce]jp (2 ghly;fs;)

rpj;jh;ghly;fs; - mfj]jpah] (2 ghly;fs;)

ghk]ghl]or] rpj]jh] (2 ghly;fs;)

mGfzpr] rpj]jh] ( 2ghly;fs;)

,ilf]fhl]Lr] rpj]jh] (2 ghly;fs;)

nghfh] – md;dj;jpw;F bgho/ fUntk;g[ FoePh;

(2 ghly;fs])

19

rpw;wpyf;fpa';fs; - Fw;whyf; Fwt";rp – tre;jty;yp ge;joj;jy;

(4ghly;fs;)

Kf;Tlw;gs;S– fiwg;gl;Ls;sJ/ fha

fz;lJ/ Mw;Wbts;sk;/ (3ghly;fs;)

Kj;Jf;FkhuRthkp gps;isj; jkpH;-kPndW

Fz;lfHp jptha;/

brk;bghd; mor;rpW fpz;fpzpnahL(5/6 tJ

ghly;)

myF III ciueil gh.nt: 15

1.rPh;jpUj;jk; my;yJ ,sik tpUe;J - jpU.tp.f.

2. kdpj neak; - nt.Kj;Jyf;Fkp

3.gazk; bry;nthk; - bt.,iwad;g[

4. cyfshtpa Ie;J kjpg;g[fs; - rp.nrJuhkd;

5. fhLk; kdpjUk; - R.jpnahlh; gh!;fud;

myF IV ,yf;fpa tuyhW gh.nt : 15

1. r';f ,yf;fpaj;jpd; rpwg;g[f;fs;

2. gf;jp ,yf;fpak; kw;Wk; rpw;wpyf;fpaj;jpd; njhw;wKk; tsh;r;rpa[k;

3. ciueilapd; njhw;wKk; tsh;r;rpa[k;

myF V ,yf;fzk; gh.nt : 10

gapw;rp VL - ey;y jkpHpy; vGJtJ vg;go>

1. xUik/ gd;ik kaf;f';fs;

2. tGr;brhw;fis ePf;Fjy;

3. gpwbkhHpr; brhw;fis ePf;Fjy;

4. brhw;gphpg;g[ gpiHfis ePf;Fjy;

5. xyp ntWghL mwpe;J rhpahd bghUs; mwpjy;

6. bkhHpbgah;g;g[

7. rpWfij vGJjy;


r';f ,yf;fpa';fs; kw;Wk; rpw;wpyf;fpa';fs; gw;wp mwpfpd;wdh;. gf;jp

,yf;fpa'fs;/ rpj;jh; ghly;fs;/ ciueilfs; Mfpatw;wpYs;s ,yf;fpa MSikfis

czh;fpd;wdh;. bkhHpbgah;g;gpd; ,f;fhy njitfis bjhpe;Jbfhs;fpd;wdh;.

thf;fpaj;ijg; gpiH ePf;fj;ij fw;Wf;bfhz;ldh;.

ghl E}y]fs]

1. ,yf;fpaj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL

2015 $^d] gjpg]g[

2. jkpH; ,yf]fpa tuyhW - K.tujuhrd]

rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp.

kW gjpg]g[ - 1994.

20

ghh]it E}y]fs]

1.r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;

41/gp rpl;nfh ,d;l!;l;hpay; v!;nll;

mk;gj;J}h; / brd;id - 98

,uz;lhk; gjpg;g[ - 2004.

2.e.Kj;Jr;rhkp fl;Liufs; - bjhFg;g[ rp. mz;zhkiy

fht;ah gjpg;gfk;

16- 2 tJ FWf;Fj; bjU

ou!;l; g[uk; /nfhlk;ghf;fk;

brd;id -24/ gjpg;g[ - 2005.

3. jkpH;f;fhjy; - t.Rg. khzpf;fdhh;

kzpthrfh; gjpg;gfk;

brd;id.

Kjy; gjpg;g[ - 2007.

4.gf;jp ,yf;fpak; - g. mUzhryk;

irt rpj;jhe;j E}w;gjpg;g[f; fHfk;

brd;id -06/gjpg;g[ - 1990.

5. irtKk; rkzKk; - ntYg]gps]is

vdp ,e;jpad; gjpg;gfk;

102vz; 57 gp.vk;.$p. fhk;bsf;!;

bjw;F c!;khd] rhiy

jp.efh;/ brd;id -17/ gjpg;g[ - 1990.

6.jkpHpy; jtwpd;wp vGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;

fw;f! Kj;jkpH; gjpg;gfk;



gjpg;g[ -2006.


Dr.J.Sairbanu, Assistant Professor,

Department of Tamil


Departmetn of Tamil

21

SEMESTER – II

PART I - HINDI II

Credits: 3 Course Code: N7BCM2T51B

Hours per Week: 6 hrs Total Instructional hours: 75

(Modern Poetry, Novel, Translation & Letter Writing)

1. MODERN POETRY: SHABARI by Naresh Mehtha

Publishers: Lokbharathi Prakashan, I Floor,Duebari Building

Mahathma Gandhi Marg, Allahabad -1.

2. ONE ACT PLAY: EKANKÏ SANKALAM By Veerendra Kumar Mishra

Publisher: Vani Prakasham, New Delhi – 110 002.

3. TRANSLATION: HINDI – ENGLISH ONLY, (ANUVADH ABYAS – III)

Lessons.1 – 15 only

Publisher: Dakshin Bharath Hindi Prachar Sabha Chennai – 600 017.

4. LETTER WRITING:

(Leave letter, Job Application, Ordering books, Letter to Publisher, Personal letter)

5. CONVERSATION: (Doctor & Patient, Teacher & Student, Storekeeper & Buyer, Two

Friends, Booking clerk & Passenger at Railway station, Autorickshaw driver and

Passenger)

22

SEMESTER – II

PART I - MALAYALAM II



Prose: Non-fiction

This paper will have the following five units:

Unit I & II Biography

Unit III, IV & V Smaranakal

Text Books Prescribed:

Unit I & II Kanneerum Kinavum- V.T.Bhatahirippad (D.C. Books, Kottayam)

Unit III, IV & V Balyakalasmaranakal – Madhavikkutty (D.C. Books, Kottayam)

Reference Books:

1. Jeevacharitrasahithyam – Dr. K.M. George (N.B.S. Kottayam)

2. Jeevacharitrasahithyam Malayalathil – Dr. Naduvattom Gopalakrishnan (Kerala

Bhasha Institute, Trivandrum)

3. Athmakathasahithyam Malayalathil – Dr. Vijayalam Jayakumar (N.B.S. Kottayam)

4. Sancharasahithyam Malayalathil – Prof. Ramesh chandran. V, (Kerala Bhasha

Institute, Trivandrum)

SEMESTER –II

PART –I –FRENCH II

Credits: 3 Course Code: N7BCM2T41D


Prescribed text : ALORS I

Units : 6 – 10

Authors : Marcella Di Giura Jean-Claude Beacco

Available at : Goyal Publishers Pvt Ltd

86, University Block

Jawahar Nagar (Kamla Nagar) New Delhi – 110007

Tel : 011 – 23852986 / 9650597000

SEMESTER –II

ENGLISH FOR ENRICHMENT-II

Credit :3 Course Code : N7BCM2T62

Hours per Week: 6 Total Instruction Hours: 75

Learning Objective

To enable the students in understanding the intrinsic nuances of English language.

23

UNIT-I (15 Hours)

The Conjurer’s Revenge-Stephen Leacock

The Land Where There Were no old Men – Jean Ure

Student Mobs – J.B. Priestly

UNIT-II (15 Hours)

The Clerk of Oxford’s Tale from The Canterbury Tales - Geoffrey Chaucer.

The Ancient Mariner – S.T. Coleridge

The Song of Hiawatha – H.W. Longfellow

UNIT-III (15 Hours)

The Village Schoolmaster-Oliver Goldsmith

The Stolen Boat Ride – William Wordsworth

Sita-Toru dutt

UNIT-IV (15 Hours)

I Have a Dream-Martin Luther King

Sorrows of Childhood – Charles Chaplin

At School – M.K. Gandhi

UNIT-V (15 Hours)

Letter Writing

Precis Writing

Hints Developing

Learning Outcome

On successful completion of the course, the students should have acquired.

• Improved Communication Skills

• Confidence to deal with real life situation.

Text Book

ReflectionsDr.Khader Almas, N. Mehar Taj, S. Alliya Parveen. Edt. Razia Nazir Ali, Dept of

English. JBAS College, Chennai. Macmillan 2007.


Mr.I.Indusoodan, Assistant Professor,


K.Mahalakshmi, Assistant Professor ,


24

SEMESTER – II

PART-III -CORE-3 FINANCIAL ACCOUNTING – II

(Common for B.Com, B.Com(PA) & B.Com(ABA) Programmes)


Hours per Week: 5 Total Instructional hours: 60

Learning Objectives

To gain the knowledge of financial accounting, accounting procedures and

documentation involved in financial accounting system.

Prerequisite: Financial Accounting –I


Consignments: Meaning – Important terms – Account sales - Valuation of unsold

stock – Normal loss and abnormal loss – Account treatment of consignment transactions -

Joint ventures: meaning – features of joint ventures – Joint venture and partnership –

accounting for joint ventures – Separate set of books – separate set of books not kept

UNIT – II (12 Hours)

Single entry system – Meaning, Definition - Features – Limitations – Difference

between double entry and single entry system - Statement of affairs method - conversion

method


Hire Purchase System – Definition – features – Some important terms - Difference

between hire Purchase and installment system – Accounting treatment of Hire Purchase

system – Calculation of interest – Default and Repossession – Complete repossession and

partial repossession

UNIT –IV (12 Hours)

Meaning of Royalty – Explanation of technical terms – Minimum rent – Short

working -Recoupment –Methods of recoupment - Accounting treatment (Excluding sublease)


Branch accounts: meaning – Types of branches - Branch accounts- Debtors system,

Stock & Debtors system - Departmental accounting: Meaning - Distinction between

departments and branches – Departmentalization of expenses– Guidelines of

apportionment of expenses – Inter Department of transfers – Stock reserve.


Learning Outcome

To familiarise the working knowledge of financial accounting and their applications

to different practical situations.

25

Text Book

1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-

600 017, 7th Revised Edition 2015.

Reference Books

1. P.L Nagarajan , N.Vinayagakam, Mani.P.L , “Principles of Accountancy”,

S.Chand& Company Ltd, New Delhi, 2013

2. T.S Grewal, “ Introduction to Accountancy”, S.Chand& Company Ltd, New Delhi,

2014

3. S.PJain& K.L. Narang, “Advanced Accountancy”, Kalyani Publishers

NewDelhi,Volume-I, 18th Revised Edition, 2014.

4. R.L Guptha and Radhasamy , “Advance Accountancy”S.Chand& Company Ltd,

New Delhi, 2014


Dr.I.Siddiq , HOD – B.Com Dr.D.Padma ,HOD – B.Com (ABA)

SEMESTER – II

PART III – CORE – 4- PRINCIPLES AND PRACTICE OF MARKETING



Learning Objectives

To understand the nature of marketing management and digital marketing strategies.


Marketing: Definition of Market and Marketing – Classification of Markets –

Marketing and Selling – Objectives - Importance of Marketing –– Modern Marketing

Concepts - Mass Marketing – Niche Marketing - Customer Relationship Marketing.


Marketing Mix – Product Mix –Meaning of Product – Product Life Cycle –Branding

– Labelling – Price Mix – Importance – Pricing Objectives – Pricing strategies –Types of

Pricing - Personal Selling and Sales Promotion – Importance of Channels of Distribution –

Functions of middlemen.


Buying Behaviour and Sales Forecasting: Buyer Behaviour- Determinants - Economic

Model - Psychological Model- Social and Culture influences on Buying Behaviour -

Organizational Buying Behaviour- Sales Forecasting- Uses, Roles and Methods of Sales

26

Forecasting- Market Segmentation- Consumer Protection Act 1986: Consumers Rights and

Responsibilities, Consumer Exploitation in India.


Digital Marketing - Introduction - Key terms and Concepts - Understanding

Marketing Strategy - The building blocks of Marketing Strategy - Crafting a digital

marketing strategy. Search Engine Optimisation (SEO) - Search Engine Friendly Website

Structure - Benefits and challenges. Online Advertising - Introduction - Online advertising

objectives - Types of display adverts - Getting ads online -Targeting and Optimising -

Tracking - The future of online advertising -advantages and challenges.


Social Media Channels - Introduction - Social media channels - Social networking -

Social media marketing: Rules of engagement - Advantages and challenges. Email

Marketing: Introduction - Email strategy and planning - Step-by-step process - Advantages

and challenges. Mobile Marketing - Introduction - the role of mobile in personal

communication - Mobile messaging channels - Advantages and challenges. Marketing Ethics:

Social Responsibilities in Marketing.


Learning Outcome

On Successful completion of this Course, the students should have better knowledge

in marketing management and digital marketing strategies.

Text Book

1. R.S.N.Pillai & Bagavathi, Marketing Management, Sultan Chand & Co, New Delhi,2014.

2. Rob Stokes and the Minds of Quirk, eMarketing: The essential guide to marketing in a digital

world, Fifth Edition, Quirk eMarketing (Pty) Ltd.

Reference Books

1. Philip Kotler, Marketing Management, Pearson Education Pvt Ltd, 2014.

2. Dr.C.B.Gupta & Dr.Rajan Nair “Marketing management” Sultan Chand & Sons, New

Delhi. 2009.

3. Rajan Saxena, Marketing Management, Tata McGraw Hill Publishing Company Limited,

New Delhi. 2014

4. S.A.Sherlekar, Modern Marketing, Himalaya Publishing House, Mumbai. 2009


Dr.M.Selvarani, HOD – B.Com (BPS) Dr.D.Padma, HOD – B.Com (ABA)

27

SEMESTER – II

PART-III -ALLIED-2 INDIAN ECONOMY



Learning Objective:

To enable the students to understand the Nature and Structure of Indian Economy


Characteristics of Indian Economy – Demographic trends in the post-independence

period – birth rate, death rate, age composition, sex ratio, density, life expectancy, literacy,

urbanization and workforce participation rate – causes of unemployment – kinds of

unemployment– Government‘s policy – measures to remove unemployment, Poverty –

causes of poverty – Measures to remove poverty.

UNIT – II (15hours)

Place of Agriculture in Indian Economy – causes for low productivity – credit needs

of the Indian farmers – sources of rural credit – present system of Indian Agricultural

marketing – Measures to improve agricultural marketing in brief – New agricultural strategy -

Green Revolution.

UNIT – III (15hours)

Role of industrialization – Industrial policy 1991 – Importance of small scale

industries – recent policy initiatives for promoting small scale industries – Industrial sickness

in India – Causes, Consequences and Remedial measures – Subsidies & incentives for

industries.

UNIT – IV (15hours)

National Income –Concepts – Measurements – Difficulties- Fiscal Policy: Objectives

– Monetary Policy: - Instruments- Inflation – causes – Effects- Balance of payment –

Corrective measure for disequilibrium

UNIT – V (15hours)

Multi National Corporations: Meaning-Importance and dominance of MNCs -

Organisational structures—Reasons for the growth of MNCs-Merits and demerits of

MNCs—Impact of MNCs on Indian Economy- India‘s objectives and achievements through

five year plans.


Learning Outcome

On successful completion, the student should have understood the working and

functioning of our Economy

28

Text Book

1. S.Sankaran, “Indian Economy”, Margham Publishers, 24 – Rameshwaram Road, T.Nagar,

Chennai – 600 017, 13th edition, 2014

Reference Books

1. Ruddar Dutt & Sundaram, ―Indian Economy”, S.Chand& Company Ltd, Ramnagar, New

Delhi – 55, Edition - 2007.

2. A.N.Agrawal, “Indian Economy” ,New Age International Publishers, New Delhi – 2, 40th

edition, 2015.

3.V.K.Puri and S.K.Mishra (Indian Economy” Himalaya Publications, New Delhi - Edition-

32,2014.

4.Dr.Radha, Indian Economy, Prasanna Publishers and Distributors, Ist Edition, 2014


B.Geetha, Assistant Professor – B.Com Dr.I.Siddiq ,HOD – B.Com

SEMESTER – II

PART – IV : FOUNDATION COURSE –II

VALUE EDUCATION AND HUMAN RIGHTS

mwtpay fy]tpa[k] kdpjchpika[k

Credit : 2 Course Code : N7BCM2T66

Total Instruction Hours: 30


fy]tpapd] cd]dj nehf]fj]ija[k] thH]tpay] bewpfisa[k] fw]gpj]jy] – ehl]od]

Rje]jpu nghuhl]l tuyhw]iw fw]gpj]J njrpa eydpy] tpHpg]g[zh]ita[k] njrg]gw]iwa[k]

Vw]gLj]Jjy] - ,e]jpa murpay] rl]lj]ija[k] kdpj chpika[k] bjhpe]j ey]y Fokfdhf]Fjy].

myF – 1 (gh.nt - 6])

fy]tp–tiuaiu - fy]tpapd] nehf]fk]- thH]tpay] bewpfs] – FLk]g cwtpd] cd]djk]/

fyhr]rhuj]jpd] mtrpak]/ rKjhaj]jpy] jdp kdpjdpd] g']F/ KGikahf thGk]fiy.

myF – 2 (gh.nt - 6])

,e;jpah Rje;jpu nghuhl;l tuyhW - fpHf;fpe;jpa fk;bgdp Ml;rp 1757 - 1858 - fk;bgdpapd;

td;Kiw bfhLikfs; - gphpl;o#; murpd; neuo Ml;rp - rpg;gha; fyfk; - ,e;jpah;fspd; g[ul;rpg;

nghuhl;lk; - $hypad; thyh ghQ; gLbfhiy - kf;fs; xj;JiHahik ,af;fk;.

Fwpg;g[ tiujy; : neU/ gnly;/ Rgh#; re;jpungh#;/ th.c.rp./ gfj]rp']

myF – 3 (gh.nt - 6])

,e;jpa murpay; rl;lk; - njhw;wKk; mtrpaKk; - ,e;jpaf; Foa[hpik - rk chpik - Rje;jpu

chpik - fiy/ fy;tp chpik - brhj;Jhpik - ,e;jpad; xt;bthUthpd; mog;gilf; flikfs;/

chpikfSk]/ rl]l']fSk].

29

myF – 4 (gh.nt - 6])

fhe]jpar]rpe]jidfs] - fhe]jpa[k] rj]jpahfpuf bfhs]ifa[k]/ rh]nthjak] – mh]j]jKk]

tpsf]fKk]/ khzth]fSf]F tpntfhde]jhpd] bewpfs]/ mg]Jy]fyhKk] khzth]fSk].

myF 5 (gh.nt - 6])

kdpjchpik–tiuaiu–kdpjchpikg] ghFghLfs] - thGk] chpik- rkj]jtchpik-

fyhr]rhugz]ghl]L chpik - murpay]/ bghUshjhuchpik-bgz]fs] chpik- FHe]ijfs]

chpik - bgz]fs] tij-bgz]qhpikfhf]Fk] mikg]g[fs] - kdpjchpikf] fHfk] - ePjpkd]wk]

- bgz]fs] chpikg] ghJfhg]g[.


fy]tpapd; Kf;fpaj;Jtj;ij mwpe;Jbfhs;Sjy;/ Rje;jpug;nghuhl;lj;jpd; kfj;Jtj;ij

czh;e;J bfhs;Sjy;/ ehl;od; rl;ljpl;l';fSf;F cl;gl;L/ cz;ikahd Fokfdhf elf;f

fw;Wf;bfhz;ldh;.

gapw]WbkhHp jkpH] kw]Wk] M']fpyk].

njh]t[[ bkhHp jkpH] my]yJ M']fpyk].

ghlE}y] mwtpay] fy]tpa[k] kdpj thH]tpaYk]

_ ru!]tjp jpahfuh$h fy]Y}hp btspaPL . 2017

ghh;it E}y]fs]

1. bgz; tuyhWk; tpLjiyf;fhd nghuhl;lKk; - nguhrphpah;.g.R.re;jpughg[

- Kidth; ,y.jpyftjp

ghujp g[j;jf epiyak;

421/ mz;zhrhiy/

njdhk;ngl;il/ brd;id -18.

Kjw;gjpg;g[ - 2011

2. kfhj;kh fhe;jp E}y;fs; - fhe;jp E}y; btspaPl;Lf; fHfk;

mfpk;rh jUkk; th;j;jkhdd; gjpg;gfk;

21/ ,uhkfpU#;zh bjU/

jpahfuha efh;/ brd;id - 17.

VHhk; gjpg;g[ -2014

3. ,e;jpa tpLjiyg; nghuhl;l tuyhW - lhf;lh; f.bt';fnlrd;

n$.n$.gg;spnfrd;!;

29/ fw;gf tpehafh; fhk;gpsf;!;/

nf.g[J}h;/ kJiu.

kWgjpg;g[ -2002.

4. KGikahf thGk; fiy - K.nrl;L

_ ru!]tjp jpahfuh$h fy]Y}hp

btspaPL . 2008.

30

SEMESTER – II

PART – IV : VALUE EDUCATION AND HUMAN RIGHTS

Credits : 2 Course Code : N7BCM2T66

Total Instruction Hours: 30

Learning Objective:

To teach the students the lofty ideals of education and the importance of the values of

life.

UNIT-I (6 Hours)

Education – Definition –The purpose of education – Important values of life – The

excellence of family and family relations – The significance and the necessity of culture –

The role of individual in a society – The art of complete life.

UNIT-II (6 Hours)

History of Indian freedom struggle – East India Company and its rule in India 1757 -

1858 – Its unlawful practices and atrocities – Direct rule by British Government – Sepoy

mutiny – Indians revolt against British Raj – The massacre of Jallionwalah Bagh – Indians’

non-cooperation movement.

Short notes: Pandit Jawaharlal Nehru, Patel, Subash Chandra Bose,V.O.Champarmpillai,

Baghat Sing.

UNIT-III (6 Hours)

Indian Constitution – The birth and the significance of Indian Constitution – Indian

citizenship Equality of rights – The right to freedom – Right to arts, culture and education –

Right to property – Basic responsibilities of every Indian – The rights and the Acts

concerned.

UNIT-IV (6 Hours)

Gandhian thoughts – Gandhi and his principle of Sathyagraha – Sarvodhaya – concept

and meaning – Swami Vivekananda and his teachings to the students – Dr. Abdul Kalam and

the students.

UNIT-V (6 Hours)

Human rights – Definition – Classification of human rights – Rights to live – Rights

to Equality – Traditional and cultural rights – Social, political and economic rights – Rights

of women – Rights of children – Exploitation and cruelty to women – Organisation protecting

women’s rights – Human rights organisations – Courts of justice – Safety of women rights.

Learning Outcome

Students understood the importance of education, the greatness of freedom struggle,

constitution and human rights.

Medium of instruction : Tamil and English

Medium of Examination : Tamil and English

31

Text Book

Ethics of life and the Great Religions of the world Publication of Sree SaraswathiThyagaraja

College – 2016.

Reference Books

1.Pen varalarum viduthalaikana poratamum - Pro.P.S.Santhirababu Dr L.Thilagavathi

Bharathi Buthaga nilayam 421, Anna street, Thenampettai, Chennai -18. Muthl pathippu -

2011.

2.Mahathma Gandhi Books - Gandhi Nool Vellietuk kalagam. Agimsai Dharumam

Varthamanan Pathippagam 21, Ramakrishna Street, Thiyagaraya Nagar, Chennai - 17 7th

Pathippu -2014

3. Inthiya viduthalai poratta varalaru - Dr K.Vengatesh J.J.Publications, 29, Karpaga

vinayagar complex K.Puthur, Madurai. Marupathippu - 2002.

4. Mulumaiyaga vazhum kalai - M.Setu Sree SaraswathiThyagaraja College Publication –

2008.


Prof . R.Padmanapan, Dean

Academic Affairs


Departmetn of Tamil

SEMESTER – II

PART – IV : YOGA – PAPER – II

kdtsffiy nahfh jhs II – ghlj;jpl;lk

Credit : 1 Course Code : N7BCM2P57

Total Instructional hours: 75

ghl nehf]fk] :Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy] Mfpatw]Wf]fhd

mfj]jha]t[ gapw]rpfs] kw]Wk]nahfhrd']fs] fw]Wf]bfhLj][jy] .

myF-I !]if nahfhtpd] vspaKiwclw]gapw]rp (12 Hours)

1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapw]rp1.3 gf]Ftkpy]yhghy] <h]g]igeph]tfpj]jy]

myF-II jtk ] (12 Hours)

2.1 jtk] - tpsf]fk]- kdmiyr]RHy] ntfk] – tiffs]

2.2 !]ifapd] bghJ kw]Wk] rpwg]g[j]jt']fs]- Kf]fpaj]Jtk]

2.3 gapw]rpfs]- g[Utikajpahdk] - fUikajpahdk] -jz]LtlRj]jp-

jiycr]rpjpahdk]

myF-III vz]zk] Muha]jy] –MirrPuikj]jy] gapw]rpKiw (10 Hours)

3.1 epidthw]wy] gapw]rp-vz]zk] Muha]jy] gapw]rp

3.2 MirrPuikj]jy] gapw]rpKiw

myF-IV rpdk] jtpu]j]jy] –ftiyxHpj]jy] gapw]rp (10 Hours)

4.1 rpdk] jtph]]j]jy] gapw]rpKiw4.2 ftiyxHpf]Fk] jpwk] - gapw]rp

32

myF – V Mrd']fs] (6 Hours)

5.1 Nupatzf]fk]5.2 jz]lhrdk] - rf]fuhrdk](gf]fthl]oy])

5.3 jpupnfhzhrdk] - t$]uhrdk] -gj]khrdk]5.4 ehoRj]jp - Kj]jpiufs]


cly; eyk; kw;Wk; kd eyk; rPuhf;fg;gLfpwJ.

BOOKS REFERENCES

1. vspaKiwclw]gapw]rp-jj]Jt"hdpntjhj]jphpkfhp#p

2. fhafy]gk]- jj]Jt"hdpntjhj]jphpkfhp#p

3. czt[ Kiw - jj]Jt"hdpntjhj]jphpkfhp#p

4. kdk] - jj]Jt"hdpntjhj]jphpkfhp#p

5. jpUf]Fws] –lhf]lh] - $p.a[.nghg].

6. Sound Health through yoga-Dr.Chandrasekaran

7. Light on yoga-BKS.Iyenger


Ms.V.Amsaveni, Assistant Professor,

Department of Tamil


Departmetn of Tamil

SEMESTER – III

PART-III -CORE-5 FINANCIAL ACCOUNTING – III

(Common for B.Com, B.Com (PA) & B.Com (ABA) Programmes)



Prerequisite: Financial Accounting -II

Learning Objective

To gain working knowledge on recording of business transactions to different

forms of organization in practical situations.


Partnership Accounts – division of profits – fixed and fluctuating capital – past

adjustments- guarantee of profits – Final accounts of Partnership firms- Admission of a

Partner.

UNIT- II (15 Hours)

Retirement pf partner –Calculation of gaining Ratio –Revaluation of assets and

Liabilities- Treatment of Goodwill – Adjustment of Goodwill through Capital A/c only -

Settlement of Accounts - Retiring Partner‘s Loan Account with equal Installments only–

Death of Partner.

33


Dissolution of a firm – Insolvency of a partner or partners (Garner Vs Murray) -

Piecemeal Distribution


Sale of business to a Company - Conversion of Firm in to Company

UNIT – V

Farm Accounting - Hotel Accounting - Accounting for local self-government –

rural and urban.


Learning Outcome

To familiarize working knowledge on recording of business transactions to

different forms of organizations and their application to different practical situation.

Text Book

1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-600

017, 7th Revised Edition 2015.

Reference Books

1. R.L.Gupta&M.Radhasamy, “Advanced Accountancy”, Sulthan& Chand Publications,

New Delhi, 13th Edition, 2013.

2.Dr.M.A.Arulanandam&Dr.K.S.Raman,“AdvancedAccountancy”Himalaya Publications

New Delhi, 1st Edition, 2015.

3. M.C.Shukla, T.S.Grewal&S.C.Gupta, “Advanced Accounts”, Sultan & Chand

Publications, New Delhi, 2013.

4. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers New Delhi,

Volume- I, 18th

Revised Edition, 2014


K.K.Manikandan , Assistant Professor –B.Com (ABA) Dr.D.Padma, HOD – B.Com (ABA)

34

SEMESTER III

Part-III - Core-6 COMMERCIAL LAW



Learning Objective

To enable the students to understand the fundamentals of law relating to commercial

activities.

UNIT- I (15 Hours)

Law – Meaning and Objects – Mercantile Law, Meaning – Sources of Contracts –

Classification of Contracts – Essentials of a Valid Contract – Offer, Acceptance, Legality of

Object and Consideration – Void Agreement.

UNIT- II (15 Hours)

Capacity to Contract: Free consent – Quasi Contracts – Contingent Contracts –

Performance of Contract – Discharge of Contract – Remedies for breach of Contract.

UNIT- III (15 Hours)

Contract of Agency: Kinds of Agency – Rights and Liabilities of Principal and Agent

– Termination of Agency. Indian Partnership Act 1932 - Rights and Liabilities of Partners -

Dissolution of Partnership Firm

UNIT- IV (15 Hours)

Contract of Indemnity and Guarantee – Rights and Liabilities of Surety – Discharge

of Surety – Bailment – Rights and Duties of Bailor and Bailee – Pledge by Non - Owners.

Pawn (or) Pledge - Rights of Pawnee – Rights and Liabilities of Finder of Lost Goods

UNIT- V (15 Hours)

Law of Sale of Goods – Caveat emptor - Distinction Between Sale and Agreement to

Sell – Conditions and Warranties to sell – Transfer of Ownership – Transfer of Title by Non -

owners – Performance of Contract of Sale – Rights and Duties of Buyer& seller – Rights of

Unpaid Seller


Learning Outcome

On successful completion of this course, the student should be well versed in basic

provisions regarding legal frame work governing the business world

Text Book

1. N.D.Kapoor, “Business Laws”, Sultan Chand & Son, 23 Daryaganj, New Delhi, 6th

Edition 2013

35

Reference Books

1. M.C.Kuchhal, “Mercantile Law”, Vikas Publications Ltd, New Delhi, 8th Edition 2013.

2. K.R.Bulchandani, “Business Law”, Himalaya Publishing House, 2nd Edition 2002.

3. R.S.N. Pillai & Bagavathi, “Business Law”, Sultan Chand & Company Ltd, 3rd Edition

2014.

4. K.C. Garg & V.K. Sareen, “Commercial Law” Kalyani Publishers , New Delhi, 1st

Edition, 2013


A.Syed Beer , Assistant Professor –B.Com Dr.I.Siddiq, HOD – B.Com

SEMESTER – III

PART-III -CORE-7 COMPANY LAW AND SECRETARIAL PRACTICE

Credits:4 Course Code: N7BCM3T73


Learning Objective

To enlighten the student‘s knowledge on Companies Act


Formation and promotion of Companies: Incorporation – Meaning – Certification of

Incorporation. Companies Act 2013 – Types of Companies - Memorandum of Association –

Meaning - Purpose – Alteration of Memorandum – Doctrine of Ultra Vires – Articles of

Association – Meaning – Forms – Contents – Alteration of Article – Relationship between

Articles and Memorandum – Doctrine of constructive notice - Doctrine of Indoor

Management – Exceptions to Doctrine of Indoor Management .


2013 Act - Prospectus – Definitions – Contents – Deemed Prospectus – Misstatement

in Prospectus – Directors including Women Directors –Types of Directors – Directors

Identification Number (DIN) - Qualification and Disqualification of Directors – Appointment

of Directors – Removal of Directors – Director‘s managerial Remuneration – Powers of

Directors – Duties and Liabilities of Directors.


2013 Act - Kinds of Company Meetings – Proxy –Quorum – Chairman –– Notice –

Agenda – Minutes – Meetings through Video Conferencing – Resolution by circulation –

Postal Ballot – Electronic Voting.


2013 Act - Winding up: Meaning, Modes of Winding up – Compulsory Winding up

by the Court – Voluntary Winding up – Types of Voluntary Winding up – Members

voluntary Winding up – Creditors voluntary Winding up – Winding up subject to supervision

of the court – Consequences of Winding up (General).

36


2013 Act - Company Secretary: Qualifications – Appointments and removal -

Position of a company Secretary – Duties and Liabilities of a Company Secretary.


Learning Outcome

On successful completion of this course, the student should have thorough knowledge

on formation of company, documents required and Acts pertaining to it.

Text Book

1. N.D.Kapoor, “Business Laws” Sultan Chand and Sons, New Delhi, 2014. 5th Edition

Reference Books

1. R.S.N.Pillai and Bagavathi ―Business Law, S.Chand and Company, New Delhi, 3rd

Edition 2014.

2. M.C.Kuchaal “Mercantile Law”, Vikas publisheing house , New Delhi, 2013, 6th Edition

3.C.L.Bagaril Ashok, Compnay Law, Vikas Publishing House, 12th Edition, Reprint 2013

4.The Companies Act 2013, The institute of Company secretaries of India, Kluwer India

Private Ltd.


A.Syed Beer , Assistant Professor – B.Com Dr.I.Siddiq , HOD – B.Com

SEMESTER III

PART-III -ALLIED-3 BUSINESS MATHEMATICS

(This course is common for all students of BBA, B. Com (CA), B.Com (PA),

B. Com (BPS), B.Com (admitted from 2017-2018 onwards))


Hours per week : 6 Total Instructional hours: 75 hrs

Learning Objective

To enable the students of commerce to understand the application of Mathematics in

Business.

UNIT I (15 Hours)

Set theory: Definition – types of sets – set operations - Laws and properties of sets

(without proofs) -Verification using Venn diagram only -Principle of inclusion and exclusion

statement- problems only.

UNIT II (15 Hours)

Matrices: Defnition of matrix – types of matrix – matrix operations Determinants:

Solving simultaneous equations in 3 variables using Cramer’s rule.

37

UNIT III (15 Hours)

Inverse of a matrix: Definition- Inverse of a matrix- finding inverse of 3x3, 2x2 non

singular matrices- solving simultaneous equations in 2 or 3 unknowns using inverse method –

Input – output analysis for 2x2 input – output matrix only- simple problems.

UNIT IV (15 Hours)

Mathematics of Finance: Simple Interest and Compound Interest - Effective Rate

and Nominal Rate Of Interest

UNIT V (15 Hours)

Depreciation – Annuities – Present Value of an Immediate Annuity – Present Value

of an Annuity Due – Amount of an Immediate Annuity – Amount of an Annuity Due -

problems only.

Learning Outcome

On successful completion of the course the student will acquire sound knowledge on

the application of set theory, matrix theory, mathematics of finance

Text Book

1. P.A.Navaneethan, Business Mathematics and Statistics, Jai Publishers, 2010.

UNIT I , [Page No: 104-138]

UNIT II, [Page No: 149-175]

UNIT III,[Page No:180-187, 200-210]

UNIT IV ,[Page No: 43-64]

UNIT V ,[Page No 65-75]

Reference Books:

1. P.R. Vittal, Business Mathematics, Margham Publications, 2004

2. S.P Rajagopalan, R. Sattanathan, Business Mathematics , Tata MC Graw Hill Education,

Private Limited, 2010

3. Ameet Kumar, NBanerjee, Business Mathematics, BS Publication, 2012

4.Quazi Zameeruddin , V.K.Khanna , S.K. Bhambri, Business Mahtmatics, Vikas

publication,1999


N.Ganesh Moorthi, Assistant professor –

B.Sc (Maths)

V.Madhan, Assistant professor –

B.Sc (Maths)

38

SEMESTER III

PART-IV-SKILL BASED COURSE -1

COMMERCE PRACTICAL –I

Credits: 2 Course Code: N7BCM3P65


Learning Objective

To enable the students to understand the fundamentals of Banking Documentations.

Banking Procedures

a) Fill the Savings Bank Application Form

b) Fill up forms:

Pay in slip for deposits

Withdrawal slip

Challan for taking demand draft

Fixed deposits and Recurring deposit forms.

E-Banking

a) Fill the application form for opening online account

b) Significance of debit and credit cards

Educational loan

a)Fill up the form for obtaining educational loan

b)Fill up the educational loan application form

Preparation of feasibility report and obtaining bank loan

Prepare feasibility report to obtain a loan from a bank for starting new business

Working capital financing

Fill up the application form for getting the Working capital finance

Note: The Syllabus will have 100 % Practical.

Learning Outcome

On successful completion of this course, the student should be well exposure to

various forms and materials associated with banks.


J.Shyamala, Assistant Professor –B.Com Dr.I.Siddiq , HOD – B.Com

39

SEMESTER- III - \d]whk] gUtk]

PART –IV BASIC TAMIL

gFjp - IV jkpH]

mog]gilj]jkpH;

Credits : 2 Course Code : N7BCM3T56A

Total Instructional hours- 27


jkpH; vGj;Jf;fspd; rpwg;g[/ jkpHh] gz]ghL kw]Wk] ,yf]fpa']fis

mwpKfk] bra]jy]/ kly] vGjg] gapw]Wtpj]jy].

myF – I jkpH] vGj]Jfs] mwpKfk] gh.nt:06

caph]/ bka]/ caph]bka]/ Ma]jk] –vGj]Jg]gapw]rp kw]Wk]

cr]rhpg]g[

myF – II jpiz/ghy]/ vz]/ ,lk]/ fhyk]/ xUik gd]ik/ gh.nt:06

Fwpy]/ beoy] ntWghL

myF – III bgah;r;brhy;/ tpidr;brhy; tiffs ; gh.nt:03

myF – IV epWj;jw; Fwpfs; - fhw;g[s;sp/ miug;g[s;sp/ gh.nt:06

Kw;Wg;g[s;sp/ tpag;g[f;Fwp/ tpdhf;Fwp

bra;jp thf;fpak;/ tpdh thf;fpak;/ czh;r;rp thf;fpak;

myF – V fij kw]Wk] ghly]fs] - bghUs] tpsf]fk] jUjy]. gh.nt:06

ghh;it E}y]fs]

1. g"]rje]jpuk] - Kidth;. Jiu Re;jnurd;

n$hjp yl;Rkp gg;spnf#d;!;

24-135 fw;gfk; mbtd;a[

ehd;fhk; bjU

brd;id - 28

gjpg;g[ - 2006.

2. ey]y jkpH] - Kidth.; f. bts;sp kiy

tp$ah gjpg;gfk;

20/ ,uh$ tPjp

nfhit - 1

gjpg;g[ - 2006.

3. jkpHpy; jtwpd;wp vGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;

fw;f! Kj;jkpH; gjpg;gfk;



gjpg;g[ -2006

40

4. ,dpa jkpH; gapw;rp E}y; - nfh.re;jpunyfh

g[j;jfk; -3 miyL gg;sp#h;!; gpiuntl; ypkpbll;

brd;id - 02.

gjpg;g[ - 2008.

brd;id – 14


Dr.M.Revathi, Assistant Professor,

Department of Tamil


Departmetn of Tamil

SEMESTER- III - \d]whk] gUtk]

PART –IV ADVANCEDTAMIL

gFjp - IV jkpH]

rpwg]g[j]jkpH]]]




gy;ntW ,yf;fpa tot';fspd] tHpna thH]tpaiya[k] bkhHpapd] ,dpikiaa[k]

czh]j]Jjy].

myF – I ,f]fhy ,yf]fpa']fs] - g[Jf]ftpijfs] gh.nt:06

ckhgjp - bfhy]iyg]g[wj]J khJis

Fl]onutjp - mg]ghitg] gw]wpa ,ir

bjd]wy] - Ch]td

gpukps] - tz]zj]Jg] g{r]rpa[k] flYk]

fy]gdh - gwj]jy] mjd] Rje]jpuk]

myF – II rpw]wpyf]fpak] gh.nt:03

fyp']fj]Jg] guzp - nga]fisg]ghoaJ.

myF – III gf]jp ,yf]fpa']fs] gh.nt:07

ehad]khh] g[uhzk]

ekpee]jp ehadhh] g[uhzk].

Mz]lhs] – ehr]rpahh] jpUbkhHp

Mwhk] jpUbkhHp (Kjy] Ie]J ghly]fs])

myF – IV rpWfijj] bjhFg]g[ gh.nt:06

fp.th.$fd]ehjd] - kpl]lha]f]fhud]

mfpyd]] - Kjy] yl]rpak]

Nlhkzp - ehfyp']fkuk]

myF – V bkhHp bgah]g]g[/ mYtyff] foj']fs] gh.nt:05

41

ghh]it E}y]

1. jkpHpy] rpWfij gpwf]fpwJ - rp.R. bry;yg;gh

fhyr;RtL gjpg;gfk;

669 - nf.gp.rhiy/ ehfh;nfhtpy; - 01

gjpg;g[ - 2007.

2. r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;



,uz;lhk; gjpg;g[ - 2004

3.gf;jp ,yf;fpak; - g. mUzhryk;

irt rpj;jhe;j E}w;gjpg;g[f; fHfk;

brd;id -06/gjpg;g[ - 1990.

4. bfh']Fnjh] thH]f]if - ,. ,uh$khh;j;jhz;ld;

a[idl;bll; iul;lh;!;

67 - gPl;lh;!; rhiy

,uhag;ngl;il/ brd;id -14.

Kjy; gjpg;g[ -2003


Dr.S.Dhandapani, Assistant Professor,

Department of Tamil


Departmetn of Tamil

SEMESTER –III

PART-IV NON-MAJOR ELECTIVES

BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS I

Credits:2 Course Code:N7BCM3T77-C

Hours per Week: 2 Total Instructional hours- 27

Learning Objective

To prepare students for competitive examination and interviews

Unit I Credit Hours: 5

Parts of Speech

Unit II Credit Hours: 5

Numbers

Case

Gender

Unit III Credit Hours: 5

42

Voices

Narration , Degrees of Comparison

Unit IV Credit Hours: 6

Precis Writing.Expansion of an Idea

Report Writing, Letter Writing

Unit V Credit Hours: 6

Public Speaking

Group Discussion, Interview Etiquettes

Learning Outcome

On successful completion of the course, the students should have acquired basic rules

of English grammar which in turn help them in clearing through competitive exams.

Text Book:

Basic English for Competitive Examinations, Department of English, Sree Saraswathi

Thyagaraja College, Pollachi, 2017.

Reference Book:

Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009

English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007


R.Vennila Nancy Christina,HOD,

U.G Department of English Department

K.Mahalakshmi, HOD,

P.G Department of English Department

SEMESTER – IV

PART-III -CORE – 8 CORPORATE ACCOUNTING – I

(Common for B.Com, B.Com(CA) & B.Com(PA) Programmes)



Learning objective: After the successful completion of the course the student should

have a through knowledge on the accounting practice prevailing in the corporate.


Shares- Meaning- Kinds of shares-Issue of Shares: At Par, At Premium, At Discount -

Forfeiture – Reissue. Underwriting of Shares.

UNIT – II (12hours)

Preference Shares-Redemption of Preference Shares - Debentures – Issue –

Redemption: Sinking Fund Method.

43

UNIT – III (12Hours)

Final Accounts of Companies- Profit Prior to Incorporation-Provisions relating to

preparation of final accounts - Calculation of Managerial Remuneration.

UNIT – IV (12Hours)

Valuation of Goodwill: Need –Methods: Normal Profit Method, Super profit method,

Capitalization method. Valuation of Shares: Need- Methods of valuation: Net Asset Method,

Yield Method, and Fair Value Method.

UNIT - V (12 Hours)

Liquidation of Companies - Statement of Affairs -Deficiency a/c – Liquidators Final

Statement of Accounts.

Note: Distribution of marks - 20% Theory, 80% Problem

Learning outcome

To enable the students to be aware on the Corporate Accounting in conformity with

the provision of the Companies Act.

Text Book

1. T.S.Reddy & Murthy.A, “Corporate Accounting”, Margham Publications, 6th Edition,

Reprint 2014.

Reference Books

1.R.L.Gupta & Radhasamy, “Advanced Accounts”, M, Sulthan & Chand Publications, 16th

Edition 2005, Reprint 2013.

2. Dr. M.A. Arulanandam & Dr. K.S. Raman, “Advanced Accountancy”, Himalayan

Publication, 2014.

3. Jain & Narang, “Advanced Accounting- II”, Kalyani Publications,16th Revised Edition,

Reprint 2013.

4.P.C.Tulsian,”Corporate Accounting”, Tata McGraw-Hill Publishing Company Limited,

New Delhi 4th Edition 2012.


Dr.B.Mythili, Associate Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)

44

SEMESTER – IV

PART-III - CORE – 9 BANKING THEORY, LAW AND PRACTICE

(Common for B.Com, B.Com(CA), B.Com(PA) & B.Com(ABA) Programmes)

Credits: 4 CourseCode: N7BCM4T72


Learning Objective

To provide good understanding on the role of banking, its role in the development of

economy and core banking services.

UNIT I (12 Hours)

Introduction to banking – Types of Banks – Functions of Banks - Banking

Regulations Act, 1949 – Reserve Bank of India (RBI): Evolution – Organisational structure

of RBI – Functions of RBI – Credit Creations of RBI – Credit Control Measures – Monetary

Policy and its objectives - Relationship between RBI and Commercial Banks.

UNIT II (12 Hours)

Definition of banker and customer – Relationship between Banker and customer –

Legal frame work – termination of relationship – Garnishee Order – Bankers Right of Lien–

General procedure for opening a savings, current and fixed deposit Account – Special types

of customers.

UNIT III (12 Hours)

Negotiable Instruments: Meaning & Definition – Characteristics – Cheque and its

kinds – Crossing, Endorsement, Material Alteration – Collection and payment of Cheque –

Refusal or bouncing of cheque. Bills of Exchange: Definition, characteristics and Parties

involved – Difference between Bill and Cheque

UNIT IV (12 Hours)

Loans and Advances – Principles of Sound Lending - Non Performing Assets (NPA)

– Definition and Meaning – Types of NPAs - Causes – Remedies – Basel Banking Norms –

Basel I, Basel II and Basel III.

UNIT –V (12 Hours)

Banking Sector Reforms in India: Recommendations of Narasimham Committee

(Phase-I) - Banking Services: ATM, Credit Card, Debit Card, Rupay Card – E-Services – On-

line/Internet Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time Gross

Settlement (RTGS) System, Negotiated Dealing System (NDS), Centralized Funds

Management System (CFMS), National Financial Switch (NFS), and Inter Bank Funds

Transfer Processor (IFTP) – Immediate Payment Service (IMPS).

Learning Outcome

After the successful completion of the course, the students should have the thorough

knowledge on the current banking systems.

45

Text Book

1.E.Gordon & K. Natrajan Banking Theory, Law & Practice, Himalaya Publishing

House, Mumbai, 24th revised edition, 2015.

Reference Books

1. G.S.Popli and Anuradha Jain, “Principles and Systems of Banking”, PHI Learning

Private Limited, New Delhi, 2016.

2.K.P.M. Sundaram and P.N.Varshney, Banking Law and Practice, Sultan Chand & Sons

Publishing House, New Delhi, 18th edition 2014.

3. Indian Institute of Banking and Finance, “Principles & Practice of Banking” Macmillan

Publishers India Private Ltd., Chennai, 2016.

4.K.C.Shekar, Lekshmy Shekar, Banking theory and Practice, Vikas Publishing House

Pvt.Ltd., 20th edition, 2007.


Dr.D.Padma, HOD – B.Com (ABA) Dr.D.Padma, HOD – B.Com (ABA)

SEMESTER – IV

PART-III -CORE – 10 PRINCIPLES OF AUDITING



Learning Objective

To familiarize the students with the Principles of Auditing.


Nature of Audit: Audit - Definition- Objectives- Accounting vs Auditing -Advantages

and Limitations of Auditing- Kinds of Audit- Auditing & Investigation.


Audit programme – Audit Note book - Audit working papers - Audit procedure –

Internal control - Internal check - Internal Audit.


Audit of Financial Statements and Auditor‘s Report: Vouching- kinds of voucher-

Vouching of cash book-Vouching of trading transaction- Vouching of impersonal ledger


Verification and Valuation of Assets and Liabilities-Auditor‘s Duties regarding

depreciation, reserves, and provisions, Secret reserve –Audit report- Kinds of report

46


Auditor – Qualifications- Disqualifications –Code of conduct - Appointment –

Removal – Duties – Powers and Liabilities –Audit of Share capital - Share transfer and Share

Transmission- Auditing in EDP environment.


Learning Outcome

On successful completion of this course, the student should be well versed in the

fundamental concepts of Auditing.

Text Book

1. B.N Tandon, S.Sudharsanam S.Sundharabahu A Hand Book of Practical Auditing

S.Chand& Company ltd, New delhi-11005, Edition – 2013.

Reference Books

1. Dinkar Pagare, Basics of Auditing, Sultan Chand & Sons, Educational Publishers, New

Delhi - 110002. 11th Edition 2014

2. Pradeep Kumar, Baldev Sachdeva, Jagwant Singh Auditing Principles, Kalyani Publishers,

Ludhiana -141008, 8th Edition – 2014.

3. Premavathi “Auditing”, Sri Vishnu publications – Chennai , 1st Edition, 2006

4. Gupta Kamal Arora Ashok, “ Fundamentals of Auditing” ” Tata Mcgraw-Hill—New

Delhi, 1st Edition, 2007


V.Suresh Kumar, Assistant Professor – B.Com Dr.I.Siddiq , HOD – B.Com

SEMESTER – IV

PART-III -ALLIED-4 BUSINESS STATISTICS

(This course is common for all students of BBA, B. Com (CA), B.Com (PA),

B. Com (BPS), B.Com (admitted from 2017-2018 onwards))



Learning Objective: To enable the students to acquire knowledge about statistical tools.

UNIT I (15 Hours)

Measures of central Tendency – Mean, Median, Mode; HM, GM – problem.

UNIT II (15 Hours)

Measures of Dispersion: Range, M.D, Q.D, S.D, C.V, Measures of skewness –

Pearson’s coefficient of skewness, Bowleys coefficient of skewness.

47

UNIT III (15 Hours)

Index numbers - Weighted and Unweighted Index numbers – Cost of living Index

number - Ideal index number – Laspeyre’s, Paasche’s, Fisher’s, Marshal – Edgeworth,

Bowley’s, Kelley,s index numbers.

UNIT IV (15 Hours)

Correlation: Definition Types of correlation, Karl Pearson’s correlation – Rank

correlation – Defnition, calculation of rank correlation coefficient, when ranks are not

repeated.

UNIT V (15 Hours)

Regression: - Regression: Definition -, Regression coefficients – Regression lines –

uses - Regression lines – uses simple problems.

Learning Outcome:

On successful completion of the course the students will be able to apply Correlation

and Regression tools, to study trend analysis and to calculate various index numbers.

Text Book:

1. PA.Navaneethan, Business Mathematics and Statistics, Jai Publishers, May 2014.

Unit I Chapter 7 [Page No 159-183,190-263]

Unit II Chapter 8 [Page No 305-320,325 – 338, 360 -368,396-416]

Unit III Chapter 10 [Page No 444-462,467- 488]

Unit IV Chapter 12 [Page No 503-522]

Unit V Chapter 13 [Page No 540- 554,563 - 569]

Reference Books:

1. P.R. Vittal, Mathematical Statistics, Margham Publications , 2004.

2. Gupta, S.C., Kapoor, V.K., “Elements of Mathematical Statistics”, Sultan Chand & Sons,

New Delhi.

3. Gupta C.B, Vijay Gupta, “An introduction to Statistical Methods”, Vikas publishing

house private limited.

4. R.S.N.Pillai, Bagavathi, Statistics theory & Practice, S. Chand company PVT Ltd, New

Delhi , Reprint 2015.


S.Sasikala, Assistant Professor – B.Sc (Maths) T.Mathi Sujitha, Assistant Professor

– B.Sc (Maths)

48

SEMESTER – IV

PART-IV - SKILL BASED COURSE -2

EXECUTIVE BUSINESS COMMUNICATION

(Common for B.Com, B.Com (CA) & B.Com(BPS) Programmes)



Learning Objective:

To develop the written & and oral communication skills.


Business Communication: Meaning – Importance of Effective Business

Communication Media- Types – Barriers to Communication – Communication Ethics –

Principles of Effective Communication.

.


Non- Verbal Communication – Soft Skills – Business Letters: Need – Functions -

Kinds - Essentials – Layout- Interpersonal Communication.


Business Correspondence - Enquiries and Reply - Order and their Execution –

Collection Letter –Sales Letter – Circular Letter – Banking Correspondence – Insurance

Correspondence.


Corporate Communication - Agenda - Minutes - Report Writing – Notice -

Interdepartmental Communication – Memos – Office Orders – Circular Notices.


Application Letters – Preparation of Resume - Interview: Meaning – Objectives and

Techniques of various types of Interviews – Public Speech – Characteristics of a good

speech– Business Report Presentations.

Learning Outcome

On successful completion of this course, student must be able to communicate clearly

in the day-to-day business world.

Text Book

1. Rajendra Pal Korlahalli, Essentials of Business Communication, Sultan Chand & Sons,

Educational Publishers, 23,Daryagani , New delhi-110002. 13th Edition – 2011

Reference Books

1. Ramesh, MS, & C. C Pattanshetti, Madhumathi M.K. Kulkarni, Business Communication,

Sultan Chand & Sons, Educational Publishers, 23,Daryagani , New delhi-110002. 14th

Edition – 2011.

49

2. Varinder Kumar & Bodhraj, Business Communication and Management Information

System, Kalyani Publishers, B-I/1292, Rajinder Nagar, Ludhiana -141008,Edition – 2003.

3.Madhumathi.M.Kulkani, Modern Business Communication, R.Chand & Co., New

Delhi.2010s

4. Dr.V.K.Jain, Dr. Omprakash Biyani, Business Communication, S.Chand & Company Ltd,

New Delhi. 2010


S.Poornimadevi, Assistant Professor –

B.Com(BPS) Dr.M.Selvarnai, HOD – B.Com(BPS)

SEMESTER – IV

PART-IV- SKILL BASED COURSE -3

COMPUTER APPLICATION PRACTICAL – I


Hours per week : 3 Total Instructional hours: 30

Learning Objective: To enable the students to work with MS Office

MS WORD

Type a Document and make Alignments

Prepare a Class Time Table

Prepare a Mail Merge for an Interview Call Letter

Create a Resume.

MS EXCEL

Develop the Students Mark List worksheet and Calculate Total, Average, Pass or Fail

and Rank

Preparation of different types of charts.

Prepare a Payroll of a Concern

MS POWER POINT

Prepare a Presentation with animation.

Prepare a Logo for a manufacturing company

Prepare an Advertisement for FMCG

MS ACCESS

Prepare a Students Database

Prepare an Inventory Database

Prepare an employee Database


50

Learning Outcome

On Successful completion of the course, the students should be able to work in MS

Office


J.Shyamala, Assistant Professor –B.Com Dr.I.Siddiq , HOD – B.Com

SEMESTER- IV

PART- IV BASIC TAMIL

gFjp - IV jkpH]

mog]gilj]jkpH;

Credits : 2 Course Code : N7BCM4T57-A

Hours per Week :2 Total Instructional hours 27

myF – I brhw]bghUs] tpsf]fk]. gh.nt:05

kyh]fs]/ fha]fs]/ Ritfs]/gH']fs]/

cly] cWg]g[fs].

myF – II brhw]bwhlh] tpsf]fk]. gh.nt:04

(KJbkhHp/ mwp"h]fspd] bjhlh]fs]/

,yf]fpa thpfs]/ cUtf']fs])

myF – III jkpHh] gz]ghL gh.nt:06

tpHhf]fs]/ rl']Ffs]/ ehl]Lg]g[wg; gHf]ftHf]f']fs]

mwpKfk].

myF – IV jkpH] bra]a[s] ghly]fs] kdg]ghlk] bra]jy] gh.nt:06

Mj]jpr]No/ bfhd]iw nte]jd]/ ghujpahh].

myF – V fojk] vGJjy]/ tpy']Ffs] gwitfs] gh.nt:06

Fwpj]J khzth]fis vGj itj]jy].


vGj;Jf;fisg; gw;wpa mwpKfKk; brhw;fis vGJtjw;Fk; ngRtjw;Fk;

fw;Wf;bfhs;fpd;wdh;. jkpHh;fspd; gz;ghL/ ,yf;fpa';fis mwpe;Jbfhs;fpd;wdh;.

ghh]it E}y]

1. ,yf]fpa tuyhW - nrhk . ,stuR

kzpthrfh; gjpg;gfk;

8-7 rp';fh; bjU

ghhp Kid

brd;id - 8

Mwhk;gjpg;g[ - 2007

51

2 . ghujpahh; ftpijfs; - ghujpahh;

_ ,e;J gg;spnfrd;!]

100/ bfdhy; g']f] nuhL

fpHf;F rp.I.o.efh;

brd;id - 35

13-Mk; gjpg;g[ -2011

3. gjpbdz; fPH;f;fzf;F

E}y;fs; - bjhFg;g[ E}y] - th;;j;jkhdd; gjpg;gfk;

V.Mh;.Mh;. fhk;g;bsf;!;

141/ c!;khd; rhiy/

jpahfuha efh;

brd;id - 17


4. ePjp E}y; fH";rpak; - bfhw;wit btspaPL

4/2 Re;juk; bjU

jpahfuhah; efh;/ brd;id -17

Kjw;gjpg;g[ - 2014.

5.ehl;Lg;g[w ,ay; Ma;t[ - lhf;lh; R.rf;jpnty;

kzpthrfh; gjpg;gfk;

31/ rp';fh; bjU/ ghhpKid/

brd;id - 108

Kjw;gjpg;g[ - 1983.


Dr.M.Revathi, Assistant Professor,

Department of Tamil


Departmetn of Tamil

SEMESTER- IV

PART- IV ADVANCED TAMIL

gFjp - IV jkpH]

rpwg]g[j]jkpH]]]



myF – I r']f ,yf]fpak; - mfk]] gh.nt:05

ew]wpiz - tpy]yhg]g{tpd] - Re]juj]jdhh]

fypj]bjhif - Rlh]j]bjhO,* nfsha]* - fgpyh;

mfehD}W - md]dha] thHp - j']fhy] Klf]bfhw]wdhh]

52

myF – II r']f ,yf]fpak; - g[wehD}W gh.nt:04

< vd ,uj]jy] - fiHjpd]ahidahh]

<d]W g[we]jUjy] - \jpd] Ky]iy bghd]Koahh]

myF – III rpyg]gjpfhuk] - fl]Liu fhij gh.nt:06

myF – IV ciueil E}y] - tz]zjhrd] -mfk] g[wk] gh.nt:06

(njh]e]j ehd;F fl]Liufs])

C"]ry] kdR

fw]wJ kdk]

,aw]if kfue]j']fs]

ee]jpah tl]lr] broapd] k"]rs] ,iy

myF – V bghJf]fl]Liufs] gh.nt:06

khzth]fs] bfhz]lhoa tpHh Fwpj]J mth]fis vGj itj]jy].


r';ffhyk; Kjy; ,f;fhyk; tiuapyhd ,yf;fpa';fs; tHpna bkhHpapd; ,dpik

kw;Wk; thH;tpay; jd;ik fisa[k; cah;e;J bfhs;fpd;wdh;.

ghh]it E}y]

1.jkpH; ciueilapd; njhw;wk; tsh]r]rp - f.ifyhrgjp

epa{ br"]Rhp g[j]jf epWtdk]/ brd;id.

2. r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;



,uz;lhk; gjpg;g[ - 2004

3. jkpH;f;fhg;gpa';fs; - fp.th. $fe;ehjd;

Ky;iy epiyak;

9/ ghujp efh; Kjy; bjU

jpahfuha efh;

brd;id – 600 017

Kjw;gjpg;g[ 2012

4. Tj;Jk; rpyk;g[k; - Kidth;. m.mwpt[ek;gp

rpj;jpuk; btspaPL

15/fiythzp efh;

,yhRg; ngl;il

g[Jr;nrhp – 605 008



Dr.S.Dhandapani, Assistant Professor,

Department of Tamil


Departmetn of Tamil

53

SEMESTER –IV

PART – IV NON MAJOR ELECTIVES

BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS II

Credit:2 Course Code:N7BCM4T77-C

Hours per Week: 2 Total Instructional hours- 27

Learning Objective

To prepare students for competitive examination with basic grammar knowledge.

UNIT I (5 Hours)

Concord (Subject Verb Agreement)

Articles

Synonyms -Antonyms

UNIT II (5 Hours)

Tenses

Common Errors

Idioms and phrases

UNIT III (5 Hours)

Kinds of Sentence (transformation)

Classification of Sentences (simple, complex, compound)

Rearrange the Sentences

Improvement of Sentences

UNIT IV (6 Hours)

One word substitution

Selection of mis spelt /Correctly spelt words

Odd word out

UNIT V (6 Hours)

Comprehension

Cloze test

Learning Outcome

On successful completion of the course, the students to be in the comfort level

of spoken, written and also assist the students to avoid error in writing

Text Book:

Basic English for Competitive Examinations, Department of English, Sree Saraswathi

Thyagaraja College, Pollachi, 2017.

54

Reference Book:

Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009

English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007.


Ms.R.Vennila Nancy Christina,HOD,

U.G Department of English Department

Ms. K.Mahalakshmi, Assistant Professor,

P.G Department of English Department

SEMESTER – V

PART-III -CORE-11 CORPORATE ACCOUNTING – II

(Common for B.Com, B.Com (CA) & B.Com (PA) Programmes)



Pre-requisite: Corporate Accounitng -I

Learning objective:

After the successful completion of the course the student should have a through

knowledge on the Advanced Accounting Practice prevailing in the Corporate.


Amalgamation – Meaning-Types of Amalgamation: Amalgamation in the nature of

merger, Amalgamation in nature of purchase - Absorption-Internal and External

Reconstruction


Holding Company Accounts - Consolidation of Balance Sheets with treatment of

Mutual Owings, Contingent Liability, Unrealized Profit, Revaluation of Assets, Bonus issue

and payment of dividend (Inter Company Holdings and owings excluded).

UNIT – III (12Hours)

Banking Company Accounts - Preparation of Profit and Loss Account and Balance

Sheet (New format only) - Rebate on Bills Discounted - Classification of

Advances - Classification of Investments.


Insurance Company accounts: Life Insurance and General Insurance - Under IRDA

Act 2000


Statements of Accounts for Electricity Companies – Treatment of Repairs and

Renewals - Accounting Standards – Financial Reporting Practice (Theoretical Aspects)

Note: Distribution of marks - Theory - 20% and Problems - 80%

55

Learning outcome:

To enable the students to be aware on the Advanced Corporate Accounting in

conformity with the provision of the Companies Act.

Text Book

1.T.S.Reddy & Murthy.A, “Corporate Accounting”, Margham Publications, 6th Edition,

Reprint 2014.

Reference Books

1. Gupta R.L. & Radhaswamy M., “Corporate Accounts Theory Method and Application”,

Sultan Chand & Co., New Delhi, 13th Revised Edition 2006.

2. Dr. M.A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy”, Part-I”, Himalaya

Publications, New Delhi, 2010.

3. P.C.Tulsian, “Corporate Accounting”, Tata McGraw-Hill Publishing Company Limited,

New Delhi 4th Edition 2012.

4. S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, New Delhi, Vol

1, 18th Edition, 2013.

SEMESTER – V

PART-III - CORE-12 INCOME TAX LAW AND PRACTICE – I

(Common for B.Com, B.Com (PA), B.Com (ABA) & B.Com(BPS) Programmes)



Learning Objectives

To impart the knowledge about income tax law and practices in India


Taxes- Meaning- Types–Direct Taxes and Indirect Taxes - Merits and Demerits of

Direct Taxes. Conceptual Frame Work of Income Tax in India- Important Definitions under

the income Tax Act 1961- Assessee – Types of Assessee - Persons – Income - Agricultural

Income - Assessment Year - Previous Year – Residential status – Scope of total Income -

Exempted Incomes .


Computation of Income under the Head Salary - Allowances - Perquisites - Profit in

lieu of salary. Computation of Income under the Head House Property: Basis of Charge –

Computation of House Property Income.


Dr.B.Mythili, Associate Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)

56


Computation of Income under the Business and Profession: Basis of Charge of

Business Income- Problem on Computation of Business Income- Income from Profession-

Basis of Charge


Computation of Income under the Head Capital Gains: Meaning and Definition of

Capital Gain- Basis of Charge- Concepts and Meaning of Capital Asset - Transfer -

Consideration - Various Modes of Acquisition of Capital Asset - Kinds of Capital Gain –

Long Term and Short Term- Taxation of Capital Gains .Income from Other Sources:

Dividend- Interest on Securities including Grossing Up – Family Pension – Bank Interest-

Casual Income- Lottery Winning, Race Winning.


Set off and carry forward of losses –Computation of Gross total income -

Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G.

Note: Distribution of Marks - 40% Theory and 60 % Problems

Learning Outcome

On the Completion of the Course, the students should be able tocompute the tax

liability of an individual

Text Book

1. V.P Gaur & D.B Narang, “Income Tax –Law & Practice”, Kalyani Publishers, Punjab-

141008–* Relevant Assessment Year.

Reference Books

1. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,*Relevant

Assessment Year.

2.Dr.H.C.Mehrotra& Dr. S.P. Goyal, “Direct Taxes law &

Practice”,SahityaBhawan.Publications, Agra.* Relevant Assessment Year.

3.VinodSingnia, “Income tax law and practice” Taxman Publications, New Delhi,*

Relevant AssessmentYear.

4.Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice”VishwaPublication,New Delhi *

Relevant Assessment Year.


Dr.I.Siddiq, HOD - B.Com Dr.D. Padma , HOD – B.Com (ABA)

57

SEMESTER – V

PART-III -CORE-13 COST ACCOUNTING

(Common for B.Com,B.Com(CA), B.Com (PA), B.Com (ABA) & B.Com(BPS)

Programmes)



Learning Objective

To gain comprehensive understanding of aspects relating to CostAccounting and

their application by way of solving problems


Cost Accounting-Meaning and Definition- Objectives –Difference between

Financial and Cost Accounting – Relationship with Management Accounting and Cost

Accounting - Elements of Costing- Cost Concepts and Classifications - Elements of Cost –

Preparation of Cost Sheet – Tender and quotations


Material Control – Meaning – objectives – Essentials – Advantages - Economic

Order Quantity (EOQ) – Perpetual Inventory System – Level of Stocks –Reorder level -

Maximum Level - Minimum Level – Average Stock Level – Danger Level – Pricing of

materials issues - FIFO – LIFO – Simple Average – Weighted Average –– Transfer Price

Costing – Activity based Costing


Labour Cost - Computation and control of labour – Labour Turn over – Separation

Method – Replacement Method – Flux Method – Remuneration and incentives – Time rate

and Piece rate System –Premium and Bonus Plan. Idle Time – Over Time – Merit Rating –

Time and Motion Study


Overheads - Meaning and Classification of Overheads – Allocation and

Apportionment of Overheads-Primary and secondary distribution of overheads – Repeated

distribution method - Simultaneous equation method- Step ladder method - Reconciliation

of Cost and Financial Accounting


Process Costing – Meaning - Definition – Advantages and Disadvantages of

Process costing - Process Losses – Normal Loss – Abnormal Loss – Abnormal Gain–. Inter

Process Profits - Contract Costing – Service Costing for Transports.

Note: Distribution of Marks - 40% Theory and 60 % Problems

58

Learning Outcome

On successful completion of the course the student should have a thorough

knowledge on the cost accounting principles and Practice

Text Book

1. R.S.N.Pillai and V.Bagavathi, Cost Accounting, Sultan Chand and Sons Publishers. 7th

Edition 2014

Reference Books

1. S.P.Jain, K.L. Narang, Cost Accounting, Kalyani Publishers. Edition - 2013.

2. B.S.Kanna, I.M. Pandey, G.K. Ahuja, M.N.Arora, Practical Costing, Sultan Chand

&Sons. Edition 2009.

3. T.S.Reddy and Dr.Y.Hari Prasad Reddy, “Costl Accounting”, Margham Publications,

Chennai-600 017, 7th Revised Edition 2007

4. Bhattacharya “ Principles and practices of Cost Accounting” PHI Publications, Third

Edition, 2010

SEMESTER – V

PART-III -ELECTIVE – A1: INDIA’S FOREIGN TRADE AND LEGISLATION

(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)



Learning Objective: To familiarize the students with the India‘s Foreign Trade and

Legislation


India‘s foreign trade: Trade policy of India-History of Trade control in India -

Foreign trade after Independence –Developments since Independence – Composition of

India`s Export Trade-Direction of India`s Foreign Trade Analysis- Highlights of Foreign

trade Policy 2015-2020.


Legal aspects for Exports: form and contents of export contract-Essential factors in

contract of export sales- Indian laws to Export Trade.

UNIT -III

Exchange control –Objectives of Exchange control-Methods of Exchange control:

Direct methods, indirect methods- FEMA ACT 1999- Components of Foreign Exchange


P. SenthilKumar, Assistant Professor - B.Com Dr.I.Siddiq , HOD – B.Com

59

Market- participants of the Exchange Market in India-Factors causing fluctuations in

exchange rates-


Technology import contract – Technology Policy and environment – Selection and

transfer issues – Law for protection of Intellectual Property Rights, Patents, Trademarks,

etc.,


Law of product liability – Laws relating to customs practices and procedures –

settlement of International Trade disputes – Carriage of goods by sea, air and over road.

Learning Outcome

On successful completion of this course, the student should be well versed in the

fundamental concepts of India‘s Foreign Trade and Legislation

Text Book

1. Francis Cherunilum, International Trade and Export Management, Himalaya

Publishing House Private Limited, Mumbai, India. Edition – 2010

Reference Books

1. Kathiresan and Radha, Export Management, Prasanna Publishers, Chennai, 3rd edition

2. M. L. Varma, International Trade Vikas Publishing House Pvt. Ltd, New Delhi – 110 055

3. T.A.S Balagopal Export Management, Himalaya Publishing Houses, Mumbai 22nd

edition, 2014

4. Raj Agarwal “Indian Foreign Trade” Excel Books – New Delhi 1st Edition, 2005

SEMESTER – V

PART-III -ELECTIVE – B1: MANAGEMENT INFORMATION SYSTEM




Learning Objective

To know the Integration of Business Information through Computers.

UNIT -I (15 Hours)

Management Information System : Meaning – Features – Characteristics of a system -

Types of System - Requisites of an effective MIS –MIS Model – Components –Subsystems

of an MIS – Role and Importance – Limitation of MIS


V.Suresh Kumar , Assistant Professor - B.Com Dr.I.Siddiq , HOD – B.Com

60

UNIT- II (15 Hours)

Corporate Planning for MIS – Growth of MIS in an Organization- System Concepts –

Elements of a System-–Categories of Information System – System Development Life Cycle

– System Enhancement


Information Systems in Business and Management: Transaction Processing System:

Information Repeating and Executive Information System

UNIT -IV (15 Hours)

Database Management Systems – Conceptual Presentation – Client Server

Architectures Networks


Functional Management Information System: Financial – Accounting – Marketing –

Production – Human resource

Learning Outcome

After the successful completion of the course the student must be aware of utilization

of business information for decision making.

Text Book

1. Aman Jindal, “Management Information System”, Kalyani Publishers, New Delhi, 2003.

Reference Books

1. Gorden B. Davis & Margrethe H. Olson, “Management Information System”, Mc Graw –

Hill Publishing, New Delhi, 3rd Edition 2008.

2. P.Mohan, “Management Information System”Himalaya Publishing House,New Delhi, 2nd

Edition 2013.

3.Laudon Kenneth C Laudon Jane P, “Management Information System” Pearson Publishers,

New Delhi, 2nd Edition 2013.

4. Schultheis Robert – “Management Information System” Mc Graw Hill education (India)

Pvt Ltd, 1st Edition 2013.


M.Vijayakumar, Assistant Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)

61

SEMESTER – V

PART-III -ELECTIVE – C1: BRAND MANAGEMENT



Hours per week: 6 hrs Total Instructional hours: 75

Learning Objective

To teach the importance of brand and its impacts among the customers

UNIT -I (15 Hours)

Introduction- Basic understanding of brands – concepts and process – significance of

a brand – brand mark and trade mark – different types of brands – family brand, individual

brand, private brand – selecting a brand name – functions of a brand – branding decisions –

influencing factors.

UNIT- II (15 Hours)

Brand Associations: Brand vision – brand ambassadors– brand as a personality, as

trading asset, Brand extension – brand positioning – Brand image building


Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty

programmes – brand equity – role of brand manager – Relationship with Manufacturing -

marketing- finance - purchase and R & D – brand audit

UNIT- IV (15 Hours)

Leveraging brands – Brand extensions, extendibility, merits and demerits – Line

extensions, line trap – Co-branding and licensing brands

UNIT -V (15 Hours)

Brand Strategies: Designing and implementing branding strategies.

Learning Outcome

On successful completion of the course the students should have understood

The importance of branding

The brand positioning and creating brand image

The value of the brand towards the growth of the organization

Text Book

1. Kevin Lane Keller, M.G.Parameswaran, Isaac Jacob,―Strategic brand

Management‖,Pearson Education, 3rd Edition 2015.

Reference Books

1. Kapferer Jean Noel, “Strategic brand Management”, Kogan Page India Pvt Ltd., 5th -

Edition, 2012.

62

2. S.Ramesh Kumar, “Managing Indian Brands, Marketing Concepts and Strategies”, Vikas

Publishing House, 2nd Edition, 2007.

3. Tiled Heding; Charlotte F. Krudtzen; Mogens Bjerra, “Brand Management: Research,

theory and Practice, Routledge Taylorand Francis Group, London, 2nd edition 2016.

4.Johny K, Johansson, Kurt A. Carlson, “Contemporary Brand Management”, John wiley

and Sons (Asia) Pvt Ltd. Edition 2008.

SEMESTER – V


ENTREPRENEURIAL DEVELOPMENT



Learning Objective

To inculcate the spirit of entrepreneurship in students and make them real

Entrepreneurs


Entrepreneurial Prospective: Entrepreneur – Entrepreneurship – Meaning - Definition

- Nature and Importance of Entrepreneurship – Characteristics -function and types of

Entrepreneur – Intrapreneurs - Women Entrepreneur & Rural Entrepreneur – Problems-

Phases of EDP- role of entrepreneur in economic development


Project Preparation and Management: Business Idea-Concept and Meaning of Project

and Classification - Project Identification –– Project Formulation-Project Design - Project

Report - Project Appraisal.


Institutional Service to Entrepreneur – DIC, SIDO, NSIC, MSMEDI-SSIC, SIDCO-

ITCOT, IIC, KVIC.


Institutional Finance to Entrepreneur - IFCI, SFC, IDBI, ICICI, TIIC, LIC and GIC,

UTI, SIPCOT, SIDBI.


Government Assistance and Finance: Incentives and Subsidies – Venture Captial –

Seed Capital Assistance – Export Finance –Pre-Shipment and Post- Shipment Finance

Note: The Syllabus will have 100 % Theory.


Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)

63

Learning Outcome

On successful completion of this course, the student should know the fundamentals of

becoming a successful entrepreneur.

Text Book

1. S.S.Khanka, Entrepreneurial Development, Kalyani Publishers, B-I/1292, Rajinder Nagar,

Ludhiana -141008, Edition - 2007

Reference Books

1. Renu Arora and S.KI.Sood, “Fundamentals of Entrepreneurship and Small Business”,

Sultan Chand & Company Ltd, New Delhi – 110 002., Editon – 2012

2. P.Saravanavel , “Entrepreneurial Development‖ , Prasanna Publishers, Chennai, Edition –

2002.

3. C.B.Gupta and N.P.Srinivasan, “Entrepreneurial Development”, Sultan Chand &

Company Ltd, New Delhi – 110 002. Edition – 2012. Dynamics of Entrepreneurial

Development by Vasant Desai Himalaya Publications.

4. Radha V, “Enterpreneurial Development” Prasanna Publishers, Chennai, Edition 1, 2011.

SEMESTER – V


COMPUTER APPLICATION PRACTICAL – II (INTERNET & TALLY)



Learning Objective: To enable the students to work with Internet & Tally

INTERNET

1. Create an E – Mail ID.

2. Use Search Engine and find out the recent trends in Commerce

3. Visit Commercial Web site and collect information.

4. Visit Web sites / Government Web sites and log in, Search for job Opportunities.

5. Visit any one of the Daily Newspaper and view the latest news

TALLY

1. Company Creation and alteration

2. Prepare Purchase book and Purchase return book

3. Prepare Sales book and Sales return book

4. Prepare Cash book

5. Prepare Trial balance

6. Prepare Final accounts


R.Venkatesh , Assistant Professor - B.Com Dr.I.Siddiq , HOD – B.Com

64

Note: The Syllabus will have 100 % Practical

Learning Outcomes: On Successful completion of the course, the students should be able to

work in Internet & Tally.

SEMESTER- V

MATHEMATICS FOR COMPETITIVE EXAMINATIONS

(Common for all UG students admitted in 2017 and onwards onwards)


Hours per Week: 4 Total Instructional Hours: 50

Learning Objective:To train the students on quantitative aptitude and verbal reasoning.

UNIT I (10 Hours)

Analogy

Coding and Decoding

Direction Sense Test

UNIT II (10 Hours)

Blood Relations

Logical Reasoning

UNIT III (10 Hours)

Average

Problems on Numbers

Problems on Ages

UNIT IV

Percentages

Ratio and Proportion (10 Hours)

Profit and Loss

.UNIT V

Time & Work (10 Hours)

Time and Distance

Learning Outcome:After the completion of the course the student will gain confidence and

skill to appear for all competitive examinations conducted by central and state governments.

Text Book:

“Mathematics for Competitive Examinations”, Department of Mathematics, Sree

Saraswathi Thyagaraja College, Pollachi, 2016.


J.Shyamala, Assitant Professor - B.Com Dr.I.Siddiq , HOD – B.Com

65

Reference Books:

1. R.S. Aggarwal, A Modern Approach to Verbal and Non-Verbal Reasoning, S.

Chand & Company Ltd, 2011 Edition, New Delhi (For units I & II only).

2. R.S. Aggarwal, Quantitative Aptitude for Competitive Examinations, S. Chand &

Company Ltd, 2012 Edition, New Delhi(For units III, IV, V).

3. B. S. Sijwali, Quantitative Aptitude, Arihand Publications (India) PVT LTD, 2007.

4. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, McGraw Hill

Companies, 2006.

Calculation of Exclusive Internal Marks For “Mathematics For Competitive

Examinations” For All UG Programmes

a) Average of two cycle tests – For a maximum of 25 marks

b) Model Examination – For a maximum of 50 marks

c) Assignment marks – For a maximum of 05 marks

d) Attendance marks – For a maximum of 10 marks

e) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100 marks


M.Thangamani, R.Chitradevi, R.D

Beulah, Assistant Professor –

B.Sc(Maths)

R.Senthil Amutha, HOD –B.Sc (Maths)

SEMESTER – V

PART-IV-EXTRA CREDIT COURSE

SUMMER INTERNSHIP PROGRAMME

GUIDELINES FOR THE INTERNSHIP PROGRAMME

Credit: 1 Course code: N7BCM5R48

Learning Objective: To give optimum exposure on the practical side of Commerce and

Industry.

1. Duration of the internship training is 30 days during the Summer Vacation which falls at

the end of the 4th Semester.

2. The departments concerned will prepare on exhaustive panel of Institutions. Industries and

practitioners.

3. The individual student has to identify the institution / industry / practitioners of their choice

and inform the same to the HOD / Staff-in-charge.

4. The students hereafter will be called as Trainees should maintain a work diary in which the

daily work done should be entered and the same should be attested by the section in-charge.

66

5. A detailed outline of the job to be done, sections in which they have to be attached both in

the office as well as in the field, should be provided to each student.

6. The trainees should strictly adhere to the rules and regulations and office timings of the

institutions to which they are attached.

7. The trainees have to obtain a certificate on successful completion of the internship from the

chief executive of the organization.

8. Monitoring and inspection by staff on a regular basis.

9. Schedule of visit to be made by the staff is to be prepared by the HOD / Staff-in-charge.

10. Report writing manual and format should be prepared by the respective departments.

11. Specimen forms are to be attached wherever it is necessary.

12. Report evaluation: External Viva-Voce examination will be conducted and marks will be

provided as follows: Viva- Voce -10 marks, Project report- 40 marks.

13. Report should be submitted in the 5th Semester.

14. Expected outcome of the internship training is given separately

SEMESTER – V

PART V - EXTENSION ACTIVITIES

Course Code: N7BCM5P29

Every student shall participate compulsorily for period of not less than two years (4

Semesters) in any one of the following programmes.

The student‘s performance will be examined by the staff in-charge of extension activities

along with the Head of the respective department and a senior member of the Department on

the following parameters. The marks shall be sent to the Controller of Examinations before

the commencement of the final semester examinations.

Camps/programmes in college District/ State/ University activities.

etc.

The above activities shall be conducted outside the regular working hours of the college. The

marks sheet will carry the following remarks as per the following mark range.

A-Exemplary - 80 and above

B-very good - 70-79

C-good - 60-69

D-fair - 50-59

E-Satisfactory - 40-49

67

This grading shall be incorporated in the mark sheet to be issued at the end of the semester.

(Handicapped students who are unable to participate in any of the above activities shall be

required to take a testin the theoretical aspects of any one of the above fields and be graded

and certified accordingly)

SEMESTER VI

PART-III -CORE-14 MANAGEMENT ACCOUNTING

(Common for B.Com, B.Com(CA), B.Com (PA), B.Com (ABA) & B.Com(BPS)

Programmes)



Learning Objective

To impart the knowledge on interpreting various financial statements, preparation of

budgets and decision-making and controlling in business.

UNIT - I (12 Hours)

Management Accounting - Meaning – scope - Objectives and Limitation - Distinction

between Financial accounting and Management accounting - Cost accounting and

Management accounting. Role of Management Accounting in Decision Making - Tools and

Techniques - Functions and Duties of Management Accountant. Analysis and Interpretation

of Financial Statements.


Ratio Analysis: Meaning – Objective - Advantages and its limitations - Classification

of ratios. Fund Flow and Cash flow Analysis: Concept of Fund - Meaning of flow of fund –

Objectives - Techniques and preparation of Fund Flow Statement - Uses and Limitation of

Fund Flow Statement.

UNIT - III (12Hours)

Cash Flow Statement: Meaning - Preparation – Uses andLimitations of Cash Flow

Statement. Budget and Budgetary control: Meaning of Budget - Budgetary Control –

Objectives - Merits and Demerits of Budgetary Control - Essentials of Successful Budgetary

Control - Use of Budget in Planning and Control - Types of Budget – Sales Budget –

Production Budget – Cost of Production Budget – Materials Budget – Selling and

Distribution Budget – Cash Budget – Master Budget . (Theory and Problem) Zero Base

Budgeting – Meaning –Advantages and its Limitations ( Theory only)


Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient

features – Advantages of Marginal Costing – Limitations – Break-Even Analysis – Cost

volume-profit Analysis – Applications of Marginal costing for Business Decision making.

68

UNIT - V (12 Hours)

Standard Costing and variance analysis - meaning of Standard Cost - Applications of

Standard Costing - Advantages and Limitations of Standard Costing - Establishment of

Standard costing System - Variance analysis. (Material and Labour Variance Only)

Note: Distribution of Marks: 40% Theory & 60% Problems.

Learning Outcome

On the successful completion of this course, the students will be able to provide data

to the management for decision-making in areas like finance, production, sales etc.,

Text Book

1. R.K.Sharma and Shashi K.Gupta, Management Accounting, Kalyani Publishers, New

Delhi, 13th edition, 2014.

Reference Books

1. S.N.Maheswari , Principles of Management Accounting, Sultan Chand and Sons, New

Delhi, 17th revised edition, 2014

2. Khan M Y & Jain P K , Management Accounting, McGraw Hill Education (India) Pvt.

Ltd., New Delhi, 6th edition,2014.

3. A.Murthy & S.Gurusamy , Management Accounting, Vijay Nicle Imprints Pvt.Ltd., New

Delhi, 1st edition, 2013.

4. T.P.Ghosh, Fundamentals of Management Accounting, Excel Books, New Delhi.2009.


Dr.D.Padma, HOD – B.Com(ABA) Dr.D.Padma, HOD – B.Com(ABA)

SEMESTER – VI

PART-III -CORE-15 INCOME TAX LAW AND PRACTICE – II

(Common for B.Com, B.Com (PA) & B.Com (ABA)B.Com(BPS) Programmes)



Prerequisite: Income Tax Law and Practice -I

Learning Objectives

To impart the knowledge about income tax law and practices in India


Administrative, Judicial Authorities of Income Tax- Powers - Duties – Penalties

for offence under IT Act u/s 221,234, 271(A-I)

69

UNIT II (15 Hours)

Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G-Assesment

of individuals – Tax liability

.


Assessment of partnership firms including LLP - Assessment of PFAOP- Charging

Provisions &Computation of Taxable Income- Deductions allowed-Computation of Tax

Liability -Assessment of HUF


Assessment of Companies- Scope of Gross Total Income- Taxable Income - Tax

Liability – Concept and Application of Minimum Alternate Tax (MAT) - Assessment of

Charitable Trusts


Assessment Procedures – Types of Assessment -collection and recovery of Tax–

Advance payment of Tax, TDS, PAN, TAN, and E-filing.

Note : Distribution of Marks: 40% Theory & 60% Problems.

Learning Outcome

On the Completion of the Course, the students should be able to compute tax

liability of partnership firms, companies, HUFs etc.,

Text Book

1. V.P.Gaur&D.B.Narang ,“Income Tax – Law & Practice” , Kalyani Publishers,

Punjab-141008–* Relevant Assessment Year.

References Books

1. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,* Relevant

Assessment Year.

2. Dr.H.C.Mehrotra& Dr. S.P. Goyal, “Direct Taxes law & Practice”,SahityaBhawan.

Publications, Agra.* Relevant Assessment Year.

3. DinkarPagare, “Tax Laws”Somaiya Publication, New Delhi,* Relevant Assessment Year.

4.Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice”VishwaPublication, New Delhi *

Relevant Assessment Year.


Dr.I.Siddiq , HOD – B.Com Dr.D.Padma, HOD – B.Com(ABA)

70

SEMESTER VI

PART III – CORE 16- INDIRECT TAXATION

(Common for B.Com, B.Com (PA), B.Com (ABA) Programmes)

Credits:4 Course Code:N7BCM6T73

Hours per week: 5 Total Instruction Hours:60

Learning Objective

To gain knowledge on the principles and provisions relating to indirect taxation and

GST in India

UNIT - I (12 Hours)

Tax system - canons of taxation - Indian tax system - features of indirect tax-

Comparisons of direct and indirect tax - tax evasion and avoidance.


Customs duty – basic concepts – types – valuation – customs procedure, import and

export procedure – powers of officers – levy and exemption –- penalties and offences –

Export promotion scheme, EOU – SEZ – Duty drawback.


Overview of GST-Implementatin of GST-– Advantages of GST- For State and

Central Government, For Business and Traders, For Consumers – Taxes subsmed in GST.


Comprehensive structure of GST – Centrral GST (CGST) – State GST (SGST) –

Integrated GST (IGST) – Union Territory GST (UTGST) - Liability of the tax payer-

Registration procedure under GST.

UNIT - V ( 12 Hours )

Retuns filing

procedures under GST – Payment procedure under GST – Supply of goods and services –

Input tax/credit – Impact of GST in various sectors – Retail – IT – E-commerce – Food

Service – Real Estate – Financial Services – Petroleum products.

Note: The Syllabus will have 100 % Theory.

Learning Outcome

On successful completion of this course, the students should be well versed in the

basic provisions regarding indirect taxation and GST introduced in India.

Text Book

1. S.S. Gupta (2017) – GST – Laws and Practice, Taxmanns Publications, New Delhi.

71

2. Monish Bhalla (2015) – Commercial GST – The Game Changer – Commercial Law

Publishers (India) Pvt. Ltd, New Delhi.

Reference Books

1. V. Balachandran “Indirect Taxation” Sultan Chand & Kalyani Publishers, 16th edition,

2014.

2. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013

3. Dr.Radha and Dr.Parameswaran, “Business Taxation”, Prasanna Publishers, Chennai,

2011.

4. Dr.Radha and Dr.Parameswaran, “Indirect Taxation” Prasanna Publishers, Chennai, 2013

SEMESTER – VI

PART-III -ELECTIVE – A2: INSURANCE LAW




Learning Objective: To provide good understanding regarding Insurance and its uses

UNIT- I (12 Hours)

Insurance- Meaning, Nature, Significance- Principles-Re-Insurance-Double

Insurance- Nationalisation Vs Privatisation of Insurance business-Insurance Regulatory

and Development Authority Act-Recent developments in the Insurance sector.

UNIT- II (12 Hours)

Types of insurance - General insurance - Accident and Motor insurance - Nature,

Disclosure, Contribution-Claims and Recovery


Life insurance –Nature - Classification of Policies – Annuities - Selection of Risk

Calculation of Premium and Surrender Value


Marine and Fire Insurance –Nature -Kinds of Policies –Policies Conditions –

Premiul Calculations


Nature-Risk analysis-Planning Control and Transfer of Risk-Administration of

companies‘ properties and provisions of adequate security arrangements-Deposit and

Credit Insurance-Nature, Terms and Conditions regarding claims and recoveries


Dr.D.Padma (HOD), B.Com (ABA) Dr.C.Boopathi, HOD, B.Com(PA)

72

Learning Outcome

After the successful of the course the students should have the thorough practical

knowledge on Insurance

Text Book:

1. M.N. Mishra, “Insurance Principles and Practice”, Sulchand chand & Company Ltd., 21st

Edition, 2014.

2. G.L.Banka, “Innovative theory of Risk Management & Insurance”, Shreenivas

Publications 1st Published 2012.

Reference Books

1. P.Periyasamy, “Principles and Practice of Insurance”, Himalaya Publishing Delhi, 1st

Edition, 2011.

2. G.S Panda , “Principles and Practice of Insurance”, Kalyani Publishing House,

Edition, 2006.

3. S.Arunajatesan, T.R. Viswanathan, “Risk management and Insurance”, Maemillan

publishers,2009.

4. Board of Editors, “Insurance Law and Regulation, The ICFAI University Press,

Hyderabad, Edition 1, 2002.

SEMESTER – VI

PART-III - ELECTIVE – B2: E-COMMERCE




Learning Objective:

To make the students inculcate knowledge on E-Commerce concepts in the present IT

world.

UNIT-I (12 Hours)

E - Commerce : Meaning - Classification of E-Commerce - Advantages and Issues

in E-Commerce - E-Commerce Business Models - M - Commerce: Meaning - Wireless

Technology - Wireless LAN - Wireless Application Protocol

UNIT-II (12 Hours)

EDI and B2B : Defining B2B - Merits and Demerits of B2B - Difference

between B2B and B2C - Supply Chain Management and B2B - B2B Models - B2B

tools - EDI : Meaning - Architecture of EDI - Process of EDI - Benefits and

Limitations of EDI.


V.Meera, Assistant Professor - B.Com Dr.I.Siddiq , HOD – B.Com

73


Consumer Oriented Electronic Commerce: Consumer Oriented Applications-Mercantile

Process Models - Mercantile Models From the Consumers Perspective- Mercantile

Models from the Merchants Perspective.

UNIT-I (12 Hours)

E-Security: Security in Cyber Space - Designing for security - Risk

Affordability - Kinds of Threats - Client and Server Security Threats - Hackers - The

Virus - Security Protection and Recovery.

UNIT-V (12 Hours)

E - Payment System : E – Money – Requirement for Internet based payment-

Types of E - Payment System : Credit card - Debit card - Smart Card - E - Wallet -

Electronic Fund Transfer - Automated Clearing house.

Learning Outcome:

On successful completion of this course, the student should get complete Knowledge

on E-commerce and Real World and Cyberspace problem awareness.

Text Book:

1. Elias M.Awad, “Electronic Commerce”, Published by dorling Kindersley (India ) Pvt

Ltd. New Delhi, Indiai, 3rd Edition, 2007.

Reference Books:

1. Ravi Kalakota &Andrew B.Whinston, “Frontiers of Electronic Commerce”, Dorling

Kindersley (India) Pvt.Ltd, Pearson Education, 2013.

2. Daniel Minoli, Emma Minoli, “Web Commerce Technology Handbook”,Tata McGraw

Hill Publishing, New Delhi, 2009.

3. Bharat Bhasker, “Electronic Commerce”, Tata McGraw Hill Publishing Company Limited,

New Delhi, 2001.4th Edition.

4. Puja Walia Mann Nidhi, “E-Commerce”, MJP Publishers, Chennai, 2013.


C.Kothai Andal, Assistant Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)

74

SEMESTER – VI

PART-III - ELECTIVE – B3: SUPPLY CHAIN MANAGEMENT




Learning Objective:

To create awareness about the supply chain activities taken in order to deliver the

goods

UNIT- I (12 Hours)

Supply Chain Management – Global Optimisation – importance – key issues – Inventory

management – economic lot size model. Supply contra cts – centralized vs. decentralized

system

UNIT -II (12 Hours)

Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on

grocery industry – retail industry – distribution strategies


Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer

– supplier partnership – advantages and disadvantages of RSP – distributor Integration

UNIT- IV (12 Hours)

Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy

decision – e-procurement – frame work of e-procurement

UNIT- V (12 Hours)

Dimension of customer Value – conformance of requirement – product selection – price and

brand – value added services – strategic pricing – smart pricing – customer value measures

Learning Outcomes:

On successful completion of the course the students should have a clear idea of the

systems and values of supply chain and have learnt the tools and techniques for effective

supply chain management

Text Book:

1. Rushton, A., Oxley, J &Croucher, P, “Handbook of Logistics and Distribution

Management”, Kogan Page, 2nd Edition , 2007.

Reference Books:

1. Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith, “Designing and

managing the supply chain concepts, strategies and case studies”, 3rd Edition, 2008.

75

2. Irwin, “Designing and Managing the Supply Chain: Concepts, Strategies and Case

Studies”, McGraw Hill.2006.

3. R.B. Handfield and E.L. Nochols, “Introduction to Supply Chain Management”, Prentice

Hall, 2006.

4. Sunil Chopra and Peter Meindel, “Supply Chain Management: Strategy, Planning and

Operation”, Prentice Hall of India, 3rd Edition, 2013.



SEMESTER – VI

PART-III - ELECTIVE – C1: INDUSTRIAL LAW

(Common for B.Com, B.Com (CA) & B.Com (PA) Programmes)



Learning Objective:

To provide good understanding of the role of Industries, Regulations and

Development

UNIT –I (15 Hours)

Factories Act 1948 – Provisions relating to Health, Safety and Welfare – Employment

of child and young men – Adult workers –Women workers


Industrial Disputes Act 1947 – Provision Relating to strike, lockout and

retrenchment. Layoff – closure – Machinery to solve dispute


Trade unions Act 1926 – Definitions registration - Rights and Privileges –

cancellations of registration – Political fund – Payment of Wages Act 1926 – Permissible

deductions – Time and Mode of payment

UNIT- IV (15 Hours)

Payment of Bonus Act 1965-Meaning of Gross profit- computation of available and

allocable surplus – eligibility for bonus – Minimum & Maximum bonus – exemption –

applicability of the act – Employees State Insurance Act 1948 – Definition – Medical mode

– Purpose for which funds can be spent – Benefit.

UNIT- V (15 Hours)

The Minimum wages Act 1948 – Workmen‘s Compensation Act 1923 – Employers

liability & non-liability - Partial - Permanent- Total Disablement – Accusation diseases.

76

Learning Outcome:

After the successful of the course the students should have the thorough knowledge

on the Industries.

Text Book:

1. N.D.Kapoor, “Elements of Industrial Law”, Sultan Chand &Sons, New Delhi, 35th

Edition, 2013

REFERENCE BOOK:

1. N. D Kapoor, “Mercantile Law”, Sultan Chand &Sons, New Delhi, 35th Edition,2014

2. Kulshrestha D K, “Industrial law, Lakshmi Narain Agarwal, New Delhi, Edition 1, 2003.

3.K.M.Pillai, “Labour and Industrial Law”’ Allahabad Law Agency-Faridabad, Edition 10,

2005

4. Gogna PPS, “A Textbook of Business and Industrial Laws”, S.Chand & co Ltd, New

Delhi, Edition 1, 2007.


V.Meera, Assistant Professor - B.Com Dr.I.Siddiq, HOD – B.Com

SEMESTER – VI

PART-III - ELECTIVE – C2: ENTERPRISE RESOURCE PLANNING




Learning Objectives: To know the strategic importance of Enterprise Resource Planning.

UNIT-I (15 Hours)

ERP: An Overview, Enterprise – An Overview, Benefits of ERP, ERP and Related

Technologies, Business Process Reengineering (BPR), Data Warehousing, Data Mining,

OLAP, SCM, CRM, GIS, PLM, EDI and EFT.

UNIT-II (15 Hours)

THE BUSINESS MODULES: Business modules in an ERP Package, FICO,

Manufacturing, Human Resources, Plant Maintenance, MM Module, Quality Management,

Sales and Distribution.

UNIT-III (15 Hours)

The ERP Market: ERP Market Place, SAP AG, PeopleSoft, Baan, JD Edwards,

Oracle, QAD, SSA.

77

UNIT-IV (15 Hours)

ERP Implementation: ERP Implementation Lifecycle, Implementation Methodology,

Hidden Costs, Organizing the Implementation, Vendors, Consultants and Users, Contracts

with Vendors, Consultants and Employees, Project Management and Monitoring.

UNIT-V (15 Hours)

ERP – Present And Future: Turbo Charge the ERP System, EIA, ERP and E-

Commerce, ERP and Internet, Future Directions in ERP.

Learning Outcomess:

To know the basics of ERP

To understand the key implementation, issues of ERP,

To know the business modules of ERP,

To be aware of some popular products in the area of ERP,

To appreciate the current and future trends in ERP.

Text Book:

1. Alexis Leon, “ERP Demystified”, Tata McGraw Hill, 2nd Edition 2011.

References Books:

1. Joseph A Brady, Ellen F Monk, Bret Wagner, “Concepts in Enterprise Resource

Planning”, Thompson Course Technology, USA, 1st Edition, 2011.

2. Vinod Kumar Garg and Venkitakrishnan N K., “Enterprise Resource Planning –

Concepts and Practice”, 1st Edition, 2011.

3. Rahul. V. Altekar, “Enterprisewide Resource Planning Theory and Practice” Prentice

Hall of India Pvt Ltd, 3rd Print 2005.

4. S. Parthasarathy “Enterprise Resource Planning (ERP) – A Managerial and Technical

Perspective” New Age International (P) Ltd Publishers, First Edition – 2007.


K.Jayaprakash, Assistant Professor, B.Com(CA)

vfgB.Com

Dr.N.Chitra, HOD – B.Com(CA)

SEMESTER – VI

PART-III -ELECTIVE - C3: HUMAN RESOURCE MANAGEMENT




Learning Objective:

To understand personnel management and its influence on organization. To learn

theories and concepts in human resource management.

78

UNIT- I (15 Hours)

Human resource management -Meaning –Features – Objectives and significance of

HRM – Role of HRM in corporate strategic management – HRM functions – Development of

HRM

UNIT -II (15 Hours)

Human resource planning – Job analysis – Job description - Selection & Recruitment

– Recruitment practices in India - Interview – Placement Training methods – Promotion


Performance appraisal – methods – Job evaluation – Job satisfaction – Determinants

of job satisfaction and morale – Motivation –Theories of motivation – Determinants of

personality

UNIT -IV (15 Hours)

Leadership – leadership theories - Organization conflict - Conflict management –

Group dynamics

UNIT -V (15 Hours)

Discipline – Acts of indiscipline – Grievance – Grievance management – Industrial

disputes – Causes – Settlement of industrial disputes

Learning Outcomess:

On successful completion of the course the students are expected to know the HRM

practices followed in industries and develop their leadership skills.

Text Book:

1. L.M.Prasad,―Human ResourceManagement‖, SulltanChand&Sons, 3rd

edition

2010, reprint2014.

Reference Books:

1. C.B.Gupta, “HumanResource Management”,Sulltan Chand &Sons,15th

Edition

2014.

2. C.B.Memoria,S.V.Gankar,“PersonnelManagement”,HimalayaPublishing,Delhi

30 th Edition, 2014.

3. P.C.Tirupathi,“PersonnelManagement&IndustrialRelations”,SulltanChand&Sons,

20th

Edition, 2013.

4. P. G. Aquias “Human Resource Management Principles and Practice”, Vikas

Publishing House Pvt Ltd., Edition 2006.



79

SEMESTER – VI


COMMERCE PRACTICAL –II



Learning Objective:

To enable the students to understand the organization structure, Fundamentals of

various Forms and also to get awareness about usage of social networkings.

Organization Chart

Prepare an organization chart for a public limited company

Curriculum vitae

Prepare curriculum vitae to apply for the post of accounts manager.

Pan card

Fill up the Pan Card Application Form

Online Transactions

Visit the website relating to online reservation. Collect and present the information relating

- Online railway ticket reservation

- Online airways ticket reservation

Visit the Social networking Websites and make a purchase order

Filing of Return

Computation of tax liability and Filling of Form 16


Learning Outcomess:

On successful completion of this course, the student should be well exposure to usage

of social networkings and various forms, materials associated with Individual, Firm and a

company

Prepared by Verified

by P.Senthilkumar,Assistant Professor - B.Com Dr.I.Siddiq, HOD – B.Com

80

------------------------------------------------------------------ c. CURRICULUM STRUCTURE OF UG PROGRAMS

81

1.

2. Or Or

3.

4.

EXTRA CREDIT COURSES

5.

CURRICULUM STRUCTURE OF B.COM PROGRAM

2017 – 18 Batch onwards)

Environmental Studies, Value Education and Human Rights

Skill Based Courses / Non – Major Electives

or or or

a) Basic Tamil for New Learners

1. Core:

2. Allied:

3. Electives 4. Institutional Training-Cum-Report

5. Professional Traiing –Cum-Report

6. Compreshensive Subject Viva-voce

English

EXTENSION ACTIVITIES

a. Tamil b. Hindi c. Malayalam d. French

NSS/ Sports

b) Advanced Tamil

c) Basic English for Competitive

Examinations-I

and

Basic English for

Competitive

Examinations - II

Mathematics for Competitive Examinations

Yoga

82

------------------------------------------------------------------ 2. Autonomous Examinations Rules and

Regulations

83

--------------------------------------------------------------------------------------------------------

d. EXAMINATION PATTERN UNDER

AUTONOMY

84

EXAMINATION SYSTEM UNDER AUTONOMY

1. Pattern of Examinations:

The college follows semester pattern. Each academic year consists of two semesters

and each semester ends with the End Semester Examination. A student should have a

minimum of 75% attendance out of 90 working days to become eligible to appear for the

examinations.

2. Internal Examinations:

The questions for every examination shall have equal representation from the units of

syllabus covered. The question paper pattern and coverage of syllabus for each of the internal

(CIA) tests are as follows.

First Internal Assessment Test for courses except Part-I and II, Businss Mathematics

and Statistics And Part IV-Non Major Electives (Basic English for Competitive

Examinations-I, Basic English for Competitive Examinations-II)

Syllabus : First Two Units

Working Days : On completion of 30 working days, approximately

Duration : Two Hours

Max. Marks : 50

For the First internal assessment test, the question paper pattern to be followed as given

below:

Question Paper Pattern

Section A

Attempt all questions (Five each from both units)

10 questions – each carrying one mark 10 X 01 = 10

Multiple Choice

Section B

Attempt all questions (Two each from both units)

04 questions – each carrying four marks 04 X 04 = 16

Inbuilt Choice [Either / Or]

Section C

Attempt all questions

(Minimum one question shall be asked from each unit)

03 questions - each carrying eight marks 03 X 08 = 24


(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === A)

First Internal Assessment Test for Part-I and II, Businss Mathematics and Statistics




Max. Marks : 50

85


Section A

Attempt all questions (three each from both units)


Multiple Choice

Section B

Attempt all questions (two each from both units)

04 questions – each carrying five marks 04 X 05 = 20


Section C





(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B)

Second Internal Assessment Test for courses except Part-I and II, Businss Mathematics

and Statistics And Part IV-Non Major Elective(Basic English for Competitive

Examinations-I,

Basic English for Competitive Examinations-II)

Syllabus : Third & Fourth Units



Max. Marks : 50


Section A

Attempt all questions (Five each from both units)


Multiple Choice

Section B




Section C






86

Second Internal Assessment Test for Part-I and II, Businss Mathematics and Statistics

Syllabus : Third and Fourth Units



Max. Marks : 50

Section A

Attempt all questions (three each from both units)


Multiple Choice

Section B




Section C






Model Examinations for courses except Part-I and II, Businss Mathematics and

Statistics

And Part IV-Non Major Elective:( Basic English for Competitive Examinations-I,


Syllabus : All Five Units

Working Days : On completion of 85 working days approximately,

Duration : Three Hours

Max. Marks : 75


Section A



Multiple Choice

Section B





Section C





(Reduce these marks to a maximum of 10 i.e., (Marks obtained/75) X 10 === C)

87

Model Examination for Part-I and II, Businss Mathematics and Statistics




Max. Marks : 75


Section A



Multiple Choice

Section B





Section C





(Reduce these marks to a maximum of 10 i.e., (Marks obtained/75) X 10 === C)

Assignments

Each student is expected to submit at least two assignments per course. The

assignment topics will be allocated by the course teacher. The students are expected to submit

the first assignment before the commencement of first Internal Assessment Test and the

second assignment before the commencement of second Internal Assessment Test. Photo

copies will not be accepted for submission.

Scoring pattern for Assignments

Punctual Submission : 2 Marks

Contents : 4 Marks

Originality/Presentation skill : 4 Marks

Maximum : 10 Marks x 2 Assignments = 20 marks

(Reduce these marks to a maximum of 5 i.e., (Marks obtained / 20) X 5 ====D)

Attendance Mark

Attendance Range Marks

96 % and above - 5 Marks

91 % & up to 95 % - 4 Marks

86% & up to 90 % - 3 Marks

81% & up to 85 % - 2 Marks

From 75 % to 80% - 1 Mark

Maximum - 5 Marks (===== E)

88

Calculation of Internal Marks for theory courses except

Part IV-Non Major Elective

1. Internal Assessment Test : Average of the two tests.

Reduced to a Maximum of 05 Marks (A+B/2)

2. Model Examination : Reduced to a Maximum of 10 Marks (C)

3. Assignment : Reduced to a Maximum of 05 Marks (D)

4. Attendance : Reduced to a Maximum of 05 Marks (E)

__________

Internal marks Score: F = (A +B)/2 + C + D + E = 25 Marks

__________

The calculation procedure of the Internal Marks for courses, which have exclusive

internal assessment such as Environmental Studies, etc in the following pattern.

a. Average of Two Cycle tests - For a maximum of 20 Marks

b. Model Examinations - For a maximum of 25 Marks

c. Attendance Marks - For a maximum of 5 Marks

______

Total - For a maximum of 50 Marks

______

The calculation procedure of internal assessments marks for practical

examinations are based on the following criteria. The assessment is for 40 marks of each

practical course.

a. Record - For a maximum of 8 Marks

b. Average of Two Cycle tests - For a maximum of 10 Marks

c. Model Examinations - For a maximum of 10 Marks

d. Average Lab performance - For a maximum of 12 Marks

______


______

89

The calculation procedure of internal assessments marks for Commerce Practical


practical course.


b. Model Examinations - For a maximum of 10 Marks

c. Average Lab performance - For a maximum of 10 Marks

d. Regularity and Puncuality - For a maximum of 10 Marks

______


______

For External evaluation examination

a. Record -For a maximum of 10 Marks

b. For Logical representation and result -For a maximum of 50 Marks

______


______

The calculation procedure of internal assessments marks for practical examinations are

based on the following criteria. The assessment is for 20 marks of each practical course.





_________


_________

The Internal assessments marks for project evaluation is based on the following criteria.

The assessment is for 40% marks of each project / internship course.

a. I Review - For a maximum of 10%

b. Pre-Final review - For a maximum of 15%

c. Final review - For a maximum of 15%

______

Total - For a maximum of 40%

______

90

The calculation procedure of internal assessments marks for practical


practical course.





_________


_________

Calculation of Internal Marks for “Yoga” For All UG Programmes

I. THEORY

1. Internal Assessment Test : Average of the two tests.

Reduced to a Maximum of 25 Marks (A+B/2)

2. Model Examination : Reduced to a Maximum of 25 Marks (C)

__________

Internal marks Score: D = (A +B)/2 + C = 50 Marks

__________

II. PRACTICAL

1. Kayakalpa : 10 Marks

2. Surya Namashkhar : 10 Marks

3. Physical Exercise : 20 Marks

4. Asanas : 10 Marks

__________

Internal marks Score: E = 50 Marks

__________ Final Internal Marks for Yoga F = (D + E) / 2

Calculation of Exclusive Internal Marks for “Mathematics For Competitive Examinations” For

All UG Programmes

a) Average of two cycle tests – For a maximum of 25 marks

b) Model Examination – For a maximum of 50 marks

c) Assignment marks – For a maximum of 05 marks

d) Attendance marks – For a maximum of 10 marks

e) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100

91

EXTRA CREDIT COURSE

Marks will be converted to Grades for Extra credit courses as given below for UG

programmes

S.No Marks Grade

1 90-100 O-Outstanding

2 75-89 D-Distinction

3 60-74 A - Very Good

4 50-59 B- Good

5 40-49 C- Average

6 Less than 40 R- Reappear

Marks will be converted to Grades for Extra credit courses as given below for PG

programmes

S.No Marks Grade

1 90-100 O-Outstanding

2 75 -89 D-Distinction

3 70-74 A-Very Good

4 60-69 B- Good

5 50-59 C- Average

6 Less than 50 R- Reappear

Evaluation system for Part-IV Non Major Elective Course

(Basic English for Competitive Examinations-I,


The question paper pattern given below shall be followed for Part IV-Non Major

Elective: Basic English for Competitive Examinations-I. There is no internal mark for this

course.

First Internal Assessment Test




Max. Marks : 50

92


Section A

Attempt all questions (twenty five each from both units)

100 questions – each carrying half mark 50 X 01 = 50

Second Internal Assessment Test




Max. Marks : 50


Section A



Multiple Choice

Section B




Section C





Model Examinations



Examination : Commences any day from 86th working day to 90th working day.


Max. Marks : 75

93


Section A


10 questions – each carrying one mark1 10 X 01 = 10

Multiple Choice

Section B




Section C


05 questions – each carrying eight marks 05 X 08 = 40


The question paper pattern given below shall be followed for Part IV-Non Major

Elective: Basic English for Competitive Examinations-II for all UG programs. There is

no internal mark for this course

First Internal Assessment Test




Max. Marks : 50


Section A

Attempt all questions (twenty five each from both units)

100 questions – each carrying half mark 50 X 01 = 50

Second Internal Assessment Test




Max. Marks : 50

94


Section A

Attempt all questions (from Unit III)

40 questions – each carrying half mark 20 X 01 =20

Multiple Choice

Section B

Attempt all questions (from Unit IV)



Model Examinations



Examination : Commences any day from 86th working day to 90th working day.


Max. Marks : 75


Section A

Attempt all questions (from Unit I,II & III)


Multiple Choice

Section B

Attempt all questions ( from Unit IV & V)

05 questions – each carrying five marks 07X 05 = 35

3. External Examinations:

The external examinations for theory courses will be conducted for 75 % marks, for

all UG and PG degree programs. The external theory examinations will be conducted only

after the completion of 90 working days in each semester.

Normally, the external practical examinations will be conducted before the

commencement of theory examinations. Under exceptional conditions these examinations

may be conducted after theory examinations are over. The external evaluation will be for

60% marks of each practical course.

95

The external viva voce examinations project work / Internship also will be conducted

after the completion of theory examinations. The external assessment is for 60% marks of the

project work / Internship.

End Semester Examination for courses other than Part-I and II , Businss Mathematics

and Statistics and Part IV-Non Major Elective: Basic English for Competitive

Examinations-I and Basic English for Competitive Examinations-II in UG and Parallel

Programs


Working Days : On completion of a minimum of 90 working days.


Max. Marks : 75


Section A



Multiple Choice

Section B





Section C





End Semester Examination for Part-I and II, Businss Mathematics and Statistics


Section A



Multiple Choice

Section B





Section C





96

End Semester Examination

Part IV-Non Major Elective: Basic English for Competitive Examinations-I




Max. Marks : 75


Section A



Multiple Choice

Section B




Section C




End Semester Examination

Part IV-Non Major Elective: Basic English for Competitive Examinations-II




Max. Marks : 75


Section A

Attempt all questions (from Unit I,II & III)


Multiple Choice

Section B

Attempt all questions ( from Unit IV & V)


97

For Practical examination without coding, 60% of External assessment marks

can be distributed in the following pattern.


b. Algorthim (2) - For a maximum of 24 Marks

c. Execution & Output(2) - For a maximum of 24 Marks

__________


__________

The external evaluation mark for Institutional Training-cum-report is based on the

following criteria. The evaluation will be done for 50 marks for each Institutional Training.

a. Regularity (120 Hours of Completion) - 10

b. Presentation - 10

c. Final Report - 10

d. Viva-voce examination - 20

The External Assessment mark for Professional Training cum report evaluation is

based on the following criteria. The assessment will be done for 50 marks for each Project.

a. Regularity - 10

b. Presentation - 10

c. Final Report - 10

d. Viva-voce Examination - 20

4. Essential conditions for the Award of Degree / Diploma / Certificates:

1. Pass in all components of the degree, i.e., Part–I, Part–II, Part–III, Part – IV and Part–V

individually is essential for the award of degree.

2. First class with Distinction and above will be awarded for part III only. Ranking will be

based on marks obtained in Part – III only.

3. GPA (Grade Point Average) will be calculated every semester separately. If a candidate

has arrears in a course, then GPA for that particular course will not be calculated. The

CGPA will be calculated for those candidates who have no arrears at all. The ranking also

will be done for those candidates without arrears only.

4. The improvement marks will not be taken for calculating the rank. In the case of courses

which lead to extra credits also, they will neither be considered essential for passing the

degree nor will be included for computing ranking, GPA, CGPA etc.

5. The grading will be awarded for the total marks of each course.

6. Fees shall be paid for all arrears courses compulsorily.

7. There is provision for re-totaling and revaluation for UG and PG programmes on payment

of prescribed fees.

98

5. Classification of Successful Candidates [Course-wise]:

RANGE OF MARKS

(In percent) GRADE POINTS GRADE DESCRIPTION

90 - 100 9.0 - 10.0 O OUTSTANDING

80 - 89 8.0 - 8.9 D+ EXCELLENT

75 - 79 7.5 - 7.9 D DISTINCTION

70 – 74 7.0 - 7.4 A+ VERY GOOD

60 – 69 6.0 - 6.9 A GOOD

50 – 59 5.0 - 5.9 B AVERAGE

40 – 49 # 4.0 - 4.9 C SATISFACTORY

00 – 39 0.0 U RE-APPEAR

ABSENT 0.0 U ABSENT

Reappearance is necessary for those who score: below 50% Marks in PG **;

those who score: below 40% Marks in UG*;

# only applicable for UG programs

Individual Courses

Ci = Credits earned for course “i” in any semester

Gi = Grade Point obtained for course “I” in any semester

'n' refers to the semester in which such courses were credited.

GRADE POINT AVERAGE [GPA] = ΣCi Gi

ΣCi

Sum of the multiplication of grade points by the credits of the courses

GPA = -------------------------------------------------------------------------------------

Sum of the credits of the courses in a semester

6. Classification of Successful Candidates (overall):

CGPA GRADE CLASSIFICATION OF FINAL

RESULT

9.5 to 10.0 O+ First Class - Exemplary *

9.0 and above but below 9.5 O

99

8.5 and above but below 9.0 D++

First Class with Distinction * 8.0 and above but below 8.5 D+

7.5 and above but below 8.0 D

7.0 and above but below 7.5 A++

First Class 6.5 and above but below 7.0 A+

6.0 and above but below 6.5 A

5.5 and above but below 6.0 B+ Second Class

5.0 and above but below 5.5 B

4.5 and above but below 5.0 C+ # Third Class

4.0 and above but below 4.5 C #

0.0 and above but below 4.0 U Re-appear

“*” The candidates who have passed in the first appearance and within the prescribed

semester of the Programme (Major, Allied: and Elective Course alone) are eligible.

“#” Only applicable to U.G. Programme

Σn Σi Cni Gni

CUMULATIVE GRADE POINT AVERAGE [CGPA] = ------------------

Σn Σi Cn i

Sum of the multiplication of grade points by the credits

of the entire program

CGPA= -----------------------------------------------------------------------------------------------------

Sum of the Courses of entire Program

In order to get through the examination, each student has to earn the minimum marks

prescribed in the internal (wherever applicable) and external examinations in each of the

theory course, practical course and project viva.

Normally, the ratio between internal and external marks is 25:75. There is no passing

minimum for internal component. The following are the minimum percentage and marks for

passing of each course, at UG and PG levels for external and aggregate is as follows:

100

S.No Program Passing Minimum in Percent

External (75) Aggregate (100)

1 UG Degree 40% (30) 40% (40)

2 PG Degree 50% (38) 50% (50)

However, the passing minimum marks may vary depending up on the maximum

marks of each course. The passing minimum at different levels of marks is given in the

following table:

S.

No

UG & PG

Maximum Marks Passing minimum for UG Passing minimum for PG

Int. Ext. Total Int. Ext. Agg. 40% Int. Ext. Agg. 50%

1 25 75 100 - 30 40 - 38 50

2 50 150 200 - 60 80 - 75 100

3 40 60 100 - 24 40 - 30 50

4 80 120 200 - 48 80 - 60 100

5 80 20 100 - 8 40 - 10 50

6 160 40 200 - 16 80 - 20 100

7 15 60 75 - 24 30 - 30 38

8 50 - 50 20 - 20 25 - 25

9 - 50 50 - 20 20 - 25 25

10 - 75 75 0 30 30 - - -

7. Reappearance:

The students having arrears shall appear in the subsequent semester (external)

examinations compulsorily. The candidates may be allowed to write the examination in the

same syllabus for 3 years only. Thereafter, the candidates shall be permitted to write the

examination in the revised / current syllabus depending on various administrative factors.

There is no re-examination for internals.

8. Criteria for Ranking of Students:

1. Marks secured in all the courses will be considered for PG Programs and marks secured

in Core: and Allied: courses (Part-III) will be considered for UG programs, for ranking of

students.

2. Candidate must have passed all courses prescribed chosen / opted in the first attempt

itself.

3. Improvement marks will not be considered for ranking but will be considered for

classification.

101

9.External Examination Grievances Committee:

Those students who have grievances in connection with examinations may represent

their grievances, in writing, to the chairman of examination grievance committee in the

prescribed proforma. The Principal will be chairman of this committee.

……………………………………………………………………………………….…………

…………………………………………………………………………………………………

……………………………………………………………………………………….…………

102

--------------------------------------------------------------------------------------------------------

e. STUDENTS GRIEVANCE FORM

103

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)

THIPPAMPATTI, POLLACHI - 642 107

Student Grievance Form

Date:

Place:

From

Register No : ………………………………………......,

Name : ………………………………………......,

Class : …………………………………………...,

Sree Saraswathi Thyagaraja College,

Pollachi – 642 107.

To

The Principal / Examination-in-charge,



Through: 1. Head of the Department,

Department of ……………….……….,



2. Dean of the Department

Faculty of ……………………………….,



Respected Sir / Madam,

Sub: ……………………………………………………………………………… - reg.

NATURE OF GRIEVANCE:

……………………………………………………………………………………….…………

…………………………………………………………………………………………………

…………………………………………………………………………

Thanking you,

Yours Truly,

Signature

Forwarded by:

1. HOD with comments / recommendation

………………………………………………………………………………………................

2. Dean with comments / recommendation

………………………………………………………………………………………................

3. Signature and Directions of the Principal

………………………………………………………………………………………................

4. Controller of Examinations:

………………………………………………………………………………………................

bstc.ac.in/syllabus/2017-2018/b.com.pdf · 1 syllabus for b.com 2017-2018 batch knowledge wisdom...

Documents