programme educational objective · 2017 - 2018 batch psgr krishnammal college for women department...

2017 - 2018 Batch

PSGR KRISHNAMMAL COLLEGE FOR WOMEN

DEPARTMENT OF B.COM (PROFESSIONAL ACCOUNTING)

PROGRAMME EDUCATIONAL OBJECTIVE

Graduates of the B.Com (Professional Accounting) program, within a few years after graduation will be

expected to

1. Pursue a successful Career in Chartered Accountant / any field and enhance their Professional Skills

by means of that they feel supported throughout their development and feel empowered to take charge

of their educational path to meet their life goals through Continuous Higher Education and Professional

Development.

2. Work effectively to accomplish tasks and solve organizational problems.

3. Demonstrate ethical responsibilities towards their profession, society and the environment as well as

fit them in a responsible, professional and ethical manner.

PROGRAMME OBJECTIVE

1. This course is intended to provide advanced knowledge in the traditional subjects of commerce and

to prepare the students to select their career in Chartered Accountancy.

2. To provide a chartered accountant course support syllabi and curriculum, this provides the clarity

and competence in clearing various subjects in CA examinations

3. To familiarize students with accounting (advanced, cost and management), corporate law and

taxation with a view to give them a hold on theoretical aspects of different concepts of commerce and

finance.

4. To sharpen the students analytical and decision making skills in the way of live projects related to

finance and accounting.

5. To facilitate students to clear their CA course in foundation in their first year, CA intermediary level

in their second year and to undergo articles in their final year.

PSGR KRISHNAMMAL COLLEGE FOR WOMEN

Programme & Branch: B.Com (PA)

Scheme of Examination(Applicable to students admitted during the Academic year 2017 – 2018 )

(Semester I to IV) (Semester V & VI yet pass in BOS)

Sem

este

r

Pa

rt

Su

bje

ct

Co

de

Title of paper

Inst

ruct

ion

ho

urs

/

wee

k

Tu

toria

l

ho

urs

Du

rati

on

of

Ex

am

ina

tio

n Examination Marks Credi

ts

Co

nta

ct

ho

urs

C

A

ESE

(100

mark

s)*

Total

I I TAM1601/

HIN1601/

FRE1601

Language I

6

86

4

3

40

60

100

3

I II ENG1601/

ENG16F1

English Paper I /

Functional English Paper I

6 86 4 3 40 60 100 3

I III PC16C01 Core-1: Fundamentals of

Accounting I

5 71 4 3 40 60 100 4

I III PC16C02 Core -2 : Mercantile Law I 5 71 4 3 40 60 100 4

I V TH16A18

Allied 1 :

Quantitative Aptitude-

Mathematics

6

86

4

3

40

60

100

5

I VI NME12WS/

NME12AS/

NME12GS/

NME16A1/

NME16B1

Women Studies/ Ambedkar Studies/

Gandhian Studies

Advance Tamil/

Basic Tamil

2

2

26

28

4

2

-

2

2

100

50

50

-

50

50

100

100

100

2

II I TAM1602/

HIN1602/

FRE1602

Language II

6

86

4

3

40

60

100

3

II II ENG1602

ENG16F2

English Paper II/

Functional English Paper

II

6 86 4 3 40 60 100 3

II III PC16C03 Core –3: Fundamentals of

Accounting II

5 71 4 3 40 60 100 4

II III PC16C04 Core – 4: General

Economics

5 71 4 3 40 60 100 4

II III TH16A19

Allied 2: Quantitative

Aptitude - Statistics

6 86 4 3 40 60 100 5

II IV Open Course:

(Self study- Online

Course)

- - - - - - - 2

**Advance Tamil/Basic

Tamil

- - - Grade

II VI Personality Development 2 - - - - - - Grade

II VI NM12GAW General Awareness Self

Study

- - Online

Test

100 - 100 Grade

*Converted to 60 marks ** Outside regular class hours.

Sem

este

r

Part

Su

bje

ct C

od

e

Title of paper

Inst

ruct

ion

hou

rs /

wee

k

Tu

tori

al

hou

rs

Du

rati

on

of

Exam

inati

on

Examination

Marks

Cre

dit

s

Con

tact

hou

rs

CA ESE

(100

mark)

* Tota

l

III III PC17C05 Core 5 – Financial

Accounting I

5 71 4 3 40 60 100 5

III III PC17C06 Core 6 – Corporate and

other laws

5 71 4 3 40 60 100 3

III III PC17C07 Core 7 – Cost Accounting 6 86 4 3 40 60 100 5

III III PC17C08 Core 8 –Business

Communication and Ethics

4 56 4 3 40 60 100 3

III III PC17A01

PC17A02

Allied 1 – Principles of

Business Management

Allied 2 – Human Resource

Management

5 71 4 3 40 60 100 5

III IV Skill Based Subject

Theory

Practical

2

1

29

15

1

-

--

--

--

--

--

III IV NM11VED Value Education 2 26 4 3 100 - 100 2

III VI Job Oriented Course

CA-CPT

-- - -- -- -- -- Gr.

IV III PC17C09 Core 9 – Financial

Accounting II

5 71 4 3 40 60 100 5

IV III PC17C10 Core 10 – Direct Taxes 6 86 4 3 40 60 100 5

IV III PC17C11 Core 11 – Financial

Management

5 71 4 3 40 60 100 3

IV III PC17C12 Core 12 – Auditing and

Assurance - I

4 56 4 3 40 60 100 3

IV III PC17A03

PC17A04

Allied 3- Markets and

Marketing

Allied 4 - Banking

5 71 4 3 40 60 100 5

IV IV NM10EVS Environmental Studies 2 26 4 3 100 - 100 2

IV IV Skill Based Subject

Theory

Practical

2

1

29

13

1

3

3

3

40

40

60

60

100

100

4

2

IV IV Internship Training (4

weeks) – submission of

certificate

-- -- -- -- 100 -- 100 2

IV V NSS, NCC, YRC and Sports

& Games, Eco Watch, YI

Net, Rotaract

-- -- -- -- 100 -- 100 1

Community oriented service -- -- -- -- -- -- -- Gr.

Category L T P Credits

Core 71 4 -- 4

Preamble

To understand about basic concepts of accounting and accounting ratios.

To study about the Indian accounting standards, preparation of trial balance, final accounts of sole

proprietor, Rectification of errors and Bank Reconciliation Statement.

To gain knowledge regarding preparation of consignment accounts, joint venture, depreciation and bill

of exchange.

Course outcomes

On the successful completion of the course, students will be able to gain knowledge of

Map

ping

with

prog

ram

me

outc

ome

s

COs PO1 PO2 PO3 PO4 PO5

CO1. S S S S S

CO2. S S S S S

CO3. S S S S S

S- Strong. M-Medium; L-Low

Syllabus

UNIT I (13 Hrs) Meaning and scope of accounting, accounting standards – concepts and objectives, Indian accounting

standard – concepts and objectives. Preparation of trial balance and final accounts of sole proprietor.

UNIT II (14 Hrs) Rectification of errors – basic principles for rectification of errors – suspense account- Bank

Reconciliation Statement – causes for difference between cash book and pass book –Method of preparation of

BRS

UNIT III (16 Hrs) Consignment – main features of consignment transactions – distinction between consignment and sale

journal entries – valuation of unsold stock, abnormal loss – journal and ledger preparation

Joint venture – differences between joint venture and consignment – when separate set of books is kept-

when separate set of books is not kept – memorandum method – preparation of journal and ledger accounts

UNIT IV (16 Hrs) Depreciation accounting – meaning – characteristics – factors affecting depreciation – methods of

valuation: straight line method, written down value method, annuity method, sinking fund method, insurance

policy method, depletion method, revaluation method.

Bill of Exchange – definition – features – parties to bill of exchange – types. Trade bill and

accommodation bill – recoding transactions

UNIT V (12 Hrs) Basic Accounting Ratios – profitability ratios, turnover ratios and liquidity ratios.

80% Problems & 20% theory

Text books

S.No Title Author Publisher Edition & Year

of publishing

PC18C01 FUNDAMENTALS OF ACCOUNTING - I

CO No. CO statement Knowledge Level

CO 1 Basic concepts of accounting and preparation of trial balance and

accounting ratios

K1

CO2 Preparation of final accounts, rectification of errors, bill of exchange

and BRS

K2

CO3 Preparing consignment, joint venture and depreciation accounting K3

1 Advanced Accountancy –

Principles of Accounting

S.P.Jain and

K.L.Narang

Kalyani

Publisher

19th revised

edition,2017

2 Financial Accounting T.S .Reddy and

A.Murthy

Margham

Publications

Reprint 2016

Reference books

S.NO Title Author Publisher Edition & Year

of publishing

1 Grewal’s Accountancy M.P.Gupta and

B.M.Agarwal

S.Chand 4th revised

edition,2015

2 Advanced

Accountancy

M.A.Arulanandam

and K.S.Raman

Himalaya 6th revised

edition,2017

3. CA – Foundation study

material

ICAI ICAI 2018

Pedagogy

Chalk and talk, PPT , Discussion , Assignment , Seminar

Assessment Pattern

CA I & II

Blooms category Section Marks Total

Remember (k1) A - (5*2) (no choice) 10 1 or 2 sentences or small

problems

50

Understand (K2) B – 4*5 (no choice) 20 250 words or problems

Apply (K3) C – 2 out of 3 (2*10) 20 500 Words or problems

Model and end semester


Remember K1 A – 11*2( no choice) 22 1 or 2 sentences or small

problems

100 understanding K2 B – 5*6 ( 5 out of 6) 30 250 words or problems

Apply k3 C – 4 * 12(4 out of 5) 48 500 words or problems

Course contents and lecture schedule

Module

no.

Topic No. Of periods Content delivery

method

UNIT I

1 Meaning and scope of accounting 1 Discussion

2 Accounting standards, concepts and

objectives

2 Chalk and talk&

Assignment

3 Indian accounting standards 2 Seminar

4 Preparation of trial balance 3 Chalk and talk

5 Final accounts of sole proprietor 5 Chalk and talk

UNIT II

1 Rectification of errors – theory basic

principles

1 Seminar

2 Problems without suspense account 3 Chalk and talk

3 Problems with suspense account 3 Chalk and talk

4 BRS – theory, causes of difference between

cash book and pass book

1 Assignment &

Discussion

5 Problems with normal balance 3 Chalk and talk

6 Problems with overdraft 3 Chalk and talk

UNIT III

1 Consignment – specimen journals 1 PPT

2 Valuation of unsold stock 1 Discussion

3 Comprehensive problems 5 Chalk and talk

4 Joint venture – specimen journal 1 Discussion

5 When separate set of book is kept 4 Chalk and talk

6 When separate set of book is not kept 4 Chalk and talk

UNIT IV

1 Depreciation accounting - theory 1 Seminar

2 Straight line method 3 Chalk and talk

3 Written down value method 3 Chalk and talk

4 Sinking fund method 2 Chalk and talk

5 Annuity and insurance policy method 2 Chalk and talk

6 Bill of exchange 4 Chalk and talk

7 Accommodation bill 1 Discussion

UNIT V

1 Basic accounting ratios 1 PPT

2 Profitability ratios 2 Chalk and talk

3 Solvency ratios 2 Chalk and talk

4 Liquidity ratios 2 Chalk and talk

5 Turnover ratios 2 Chalk and talk

6 Comprehensive problems 3 Seminar

Course designer

1. Dr. S.Vijayalakshmi

2. Dr. G.Lakshmi


Core 71 4 4

Preamble

To understand basic concepts about various laws like Indian Contract Act 1872, Partnership Act 1932,

Companies Act 2013.

To study about essential elements of valid contract, registration of partnership firm and companies,

formation of the contract of sale.

To gain knowledge regarding essential features of partnership and company and basic documents of

partnership and company.

Course outcomes


Mapping

with

program

me

outcomes


CO1. S S S S S

CO2. S S S S S

CO3. S S S S S


Syllabus

UNIT I (16 Hrs)

PC18C02 BUSINESS LAW

CO No CO statement Knowledge level

CO 1 Various laws such as Indian Contract Act, Sale of Goods Act,

Partnership Act and Companies Act 2013.

K1

CO2 Various provisions regarding the formation of partnership and

company.

K2

CO3 Essential documents of a company, characteristics of LLP and

performance of a contract.

K3

Indian Contract Act 1872: an overview of section 1 – 75 covering the general nature of contract,

consideration, other essential elements of a valid contract, performance of contract, breach of contract,

contingent and quasi contract

UNIT II (11 Hrs)

The Sale of Goods Act 1930: formation of the contract of sale, conditions and warranties, transfer of

ownership and delivery of goods, unpaid seller and his rights.

UNIT III (15 Hrs)

The Indian Partnership Act of 1932: general nature of partnership, rights and duties of partners,

reconstitution of firms, registration and resolution of a firm.

UNIT IV (13 Hrs)

The Limited Liability Partnership Act 2008: introduction – covering nature and scope, essential features,

characteristics of LLP, incorporation and differences with other forms of organisations.

UNIT V (17 Hrs)

The Companies Act 2013: Essential features of company, corporate veil theory, classes of companies,

types of share capital, incorporation of company, memorandum of association, articles of association, doctrine of

indoor management.

Text books

S. No Title Author Publisher Edition & Year of

Publishing

1. Mercantile law P.P.S. Gogna S. Chand 6th revised edition 2015

Reference books

S.NO Title Author Publisher Edition & Year

of Publishing

1. Elements of Mercantile law N.D.Kapoor Sultan chand and

sons

37th revised

edition 2015

2. Principles of Business law S.N.Maheshwari

S.K.Maheshwari

Himalayan

publishing house

2nd

edition 2015

3. CA – Foundation study material ICAI ICAI 2018

Pedagogy

Chalk and talk, PPT, Discussion , Assignment , Seminar.

Assessement Pattern

CA I & II


Remember K1 A - (5X2)No choice 10 1 or 2 sentences

50 understanding K2 B - (4X5)No choice 20 250 words

Apply k3 C - (2X10)2 out of 3 20 500words



Remember K1 A – 12 x2(12 out of 15) 24 1 or 2 sentences

100 understanding K2 B – 6 x6(6 out of 8) 36 250 words

Apply k3 C – 4 x 10(4 out of 6) 40 500 words


Module no. Topic No. Of

periods

Content delivery

method

UNIT I

1 Indian contract act section 1 – 75 4 Discussion

2 Consideration 2 Seminar

3 Essential elements of valid contract 3 PPT

4 Performance of contract 4 Chalk and talk

5 Breach of contract, contingent and quasi

contract

3 Discussion

UNIT II

1 Sale of goods act - introduction 1 Discussion

2 Formation of a contract of sale 2 Seminar

3 Conditions and warranties 3 Discussion

4 Transfer of ownership and delivery of goods 2 Chalk and talk

5 Unpaid seller and his rights 3 Seminar

UNIT III

1 Indian Partnership Act 1932 – introduction 1 Discussion

2 General nature of partnership 3 PPT

3 Rights and duties of partners 3 Discussion

4 Reconstitution of firms 4 Seminar

5 Registration and dissolution of firms 4 Discussion

UNIT IV

1 LLP act 2008 - introduction 1 Discussion

2 Nature and scope 2 Seminar

3 Essential features 2 Discussion

4 Characteristics of LLP 2 Discussion

5 Incorporation of LLP 3 PPT

6 Differences with other forms of

organisation

3 Assignment

UNIT V

1 Companies act 2013 - introduction 1 Discussion

2 Features of company 2 Chalk and talk

3 Corporate veil theory 2 Discussion

4 Classes of companies 2 Seminar

5 Types of share capital 2 PPT

6 Incorporation of company 2 Discussion

7 Memorandum of association 2 Discussion

8 Articles of association 2 Assignment

9 Doctrine of indoor management 2 Discussion

Course designers


2. Dr. G.Lakshmi


Core 71 4 4

Preamble

To understand about basic concepts of partnership.

To study about sale of goods on approval or return basis, average due date and account current.

To gain knowledge regarding preparation of royalty accounts, issue of shares, forfeiture, reissue of

forfeited shares and preparation of final accounts of companies.

Course outcomes


PC18CO3 FUNDAMENTALS OF ACCOUNTING - II

CO No. CO statement Knowledge Level

Mapping with programme outcomes

Cos PO1 PO2 PO3 PO4 PO5

CO1 S S S S S

CO2 S S S S S

CO3 S S S S S


Syllabus

UNIT I (13 Hrs)

Sale of goods on approval or return basis – Methods of recording : when transactions are very few –

when transactions are frequent - Average due date and Account current theory – basic type of problems –

determination of due date – average due date as basis for calculation of interest. Account current – procedure for

calculating days of interest – preparation of account current – various methods

UNIT II (13 Hrs) Royalty accounts – explanations of technical terms – specimen journal entries – ledger preparation in the

books of lessor and lessee

UNIT III (15 Hrs) Basic concepts of partnership accounts – fixed and fluctuating capital, P&L appropriation account,

admission and retirement. Final accounts of partnership.

UNIT IV (15 Hrs)

Definition of shares and debentures, issue of shares and debentures, forfeiture of shares, re-issue of

forfeited shares.

UNIT V (15 Hrs) Preparation of Statement of P&L and Balance Sheet as per schedule 3 of the Companies Act, 2013.

80% Problems & 20% theory

Text books

S. No Title Author Publisher Edition

1 Advanced

Accountancy –

Principles of

Accounting

S.P.Jain and

K.L.Narang

Kalyani Publisher

19th revised

edition,2017

2 Financial

Accounting

T.S .Reddy and

A.Murthy

Margham

Publications

Reprint 2016

Reference books

S.NO Title Author Publisher Edition

1 Grewal’s Accountancy M.P.Gupta and

B.M.Agarwal

S.Chand 4th revised

edition,2015

2 Advanced

Accountancy

M.A.Arulanandam

and K.S.Raman

Himalaya

Publishing House

6th revised

edition,2017

CO 1 Sale of goods on approval or return basis, average due date and

account current and royalty

K1

CO2 Basic concepts of partnership and preparation of final accounts of

partnership.

K2

CO3 Company accounts and preparation of final accounts of a company. K3

3. CA – Foundation study

material

ICAI ICAI 2018

Pedagogy

Chalk and Talk , PPT , Discussion , Assignment , Seminar.

Assessement Pattern

CA I & II


Remember (k1) A (5*2) (no choice) 10 1 or 2 sentences

or small problems

50

Understand (K2)

B(4*5)(no choice) 20 250 words or

problems

Apply (K3) C – 2 out of 3 (2*10) 20 500 Words or

problems



Remember K1 A – 11*2( no choice) 22 1 or 2 sentences or small

problems

100

Understand K2 B – 5*6 ( 5 out of 6) 30 250 words or problems

Apply K3 C – 4 x 12 = ( 4 out of 5) 48 500 words or problems


Module no. Topic No. Of

periods

Content delivery

method

UNIT I

1 Sale of goods on approval or return basis -

theory

1 Discussion

2 When transactions are very few 2 Chalk and talk

3 When transactions are frequent 2 Chalk and talk

4 Average due date and Account current theory,

Calculation of due date – basic problems

3 Chalk and talk

5 Account current – procedure for calculating

days of interest – various methods

5 Chalk and talk

UNIT II

1 Royalty theory 1 Discussion

2 Specimen journals in the book of lessor 1 PPT& Assignment 3 Specimen journals in the book of lessee 1 Chalk and talk

4 Problems without strike and lock out 5 Chalk and talk

5 Problems with strike and lockouts 5 Chalk and talk

UNIT III

1 Partnership - theory 1 Discussion

2 Fixed and fluctuating capital - problem 1 Chalk and talk

3 Profit and loss appropriation account 1 Chalk and talk

4 Final accounts of partnership 4 Chalk and talk

5 Calculation of new and sacrificing ratio 1 Chalk and talk

6 Treatment of goodwill 3 Chalk and talk

7 Comprehensive problems in admission and

retirement

4 Chalk and talk

UNIT IV

1 Shares and debentures – theory 2 Seminar

2 Issue of shares 4 Chalk and talk

3 Forfeiture of shares 3 Chalk and talk

4 Re-issue of shares 3 Chalk and talk

5 Issue of debentures 3 Chalk and talk

UNIT

V

1 Introduction to P&L Account 2 PPT

2 Preparation of P/L Account as per Schedule 3 of

Companies Act

5 Chalk and talk

3 Introduction to B/S 2 Chalk and talk &

Assignment

4 Comprehensive problems as per schedule 3 of

companies Act

6 Chalk and talk

Course designer


2. Dr. G.Lakshmi

Preamble

To prepare the students to understand the concepts and theories in Business Economics and apply such

concepts and theories in simple problem solving.

To recognize and comprehend common business and commercial concepts and to keep abreast with

developments in the business and commercial world.

To formulate various theories and principles of economics in business and commercial environment.

Course Outcomes

On the successful completion of the course, students will be able to

Mapping with Programme Outcomes


CO1 S S M L S

CO2 S S M M S

CO3 S S S S S

S- Strong; M-Medium; L-Low

Syllabus

Unit I (14 Hrs)

Introduction to Business Economics - Meaning and scope of Business Economics – Basic Problems

of an Economy and Role of Price Mechanism. Theory of Demand and Supply – Meaning and determinants of

demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity. Theory of Production –

Marshallian approach and Indifference curve approach. Meaning and determinants of supply, Law of supply

and Elasticity of supply – Demand Forecasting

PC18C04 BUSINESS ECONOMICS Category L T P Credit

Core 71 4 4

CO No CO Statement Knowledge Level

CO1 Define and identify the basic concepts of business economics. K1

CO2 Understand the various business cycles, factors of production and demand

forecasting. K2

CO3 Discuss various theories of demand, supply, consumer’s behavior,

production, cost concepts and price determination under various markets. K3

Unit II (15 Hrs)

Theory of Production and Cost - Meaning and Factors of production – Laws of Production–The Law of

Variable proportions and Laws of Returns to Scale, Producer’s equilibrium. Concepts of Costs ─ Short-run and

long - run costs, Average and marginal costs, Total, fixed and variable costs.

Unit III (14 Hrs.)

Price Determination in Different Markets – Various forms of markets–Perfect Competition, Monopoly,

Monopolistic Competition and Oligopoly - Price determination in these markets. Business Cycles – Meaning –

Phases – Features - Causes behind these Cycles.

Unit IV (14 Hrs.)

Business Environment - Micro and Macro Environment, Elements of Micro Environment –

Consumers/Customers, Competitors, Organization, Market, suppliers, Intermediaries, Elements of Macro

Environment – Demographic, Economic, Political-legal, Socio-cultural, Technological, Global Environment.

Business organizations - Overview of leading Indian and Global Companies.

Unit V (14 Hrs.) Government Policies for Business Growth - Policies creating conducive business environment such as

Liberalization, Privatization, Foreign Direct Investment. Organizations facilitating Business - Indian regulatory

bodies - SEBI, RBI, IRDA,CCI - Indian Development Banks – IFCI, SIDBI, EXIM Bank, NABARD.

Text Book

S.No. Title of the book Author Publisher Edition & Year

of Publication

1 Managerial

Economics

R.L.Varshney and

K.L. Maheswari

Sultan Chand &

Sons

22nd

Revised

Edition 2014

Reference Books

S.No. Title of the book Author Publisher Edition & Year

of Publication

1 Business

Economics

K.P.M. Sundharam

& E.N.Sundharam

Sultan Chand &

Sons

4th edition ,2010

2 Managerial

Economics

P.L. Mehta Sultan Chand &

Sons

20th Revised &

Enlarged Edition.

2014

3 CA – Foundation

Study Material

ICAI ICAI 2018

Pedagogy

Chalk and talk, PPT, Discussion, Assignment, Seminar, Quiz

Assessment Pattern

CA I & II

Bloom’s Category Section Marks

Total

Remember (K1)

Understand (K2)

A – 30*1 mark (No Choice) 30 Multiple choice

questions 50

Apply (K3) B – 4 * 5 (4 out of 5) 20 250 Words

Model and End Semester

Bloom’s Category Section Marks Total

Remember (K1)

Understand (K2)

A – 60 *1 mark (No Choice) 60 Multiple choice

questions 100

Apply (K3) B – 5 * 8 ( 5 out of 6) 40 400 words

Course Contents and Lecture Schedule

Module

No. Topic

No. of

periods

Content delivery

methods

Unit – I

1 Meaning and scope of Business Economics Basic Problems of

an Economy and Role of Price Mechanism.

3 PPT, Discussion

2 Meaning and determinants of demand 2 Chalk & Talk

3 Law of demand 1 PPT

4 Elasticity of demand ─ Price, income and cross elasticity. 2 Chalk & Talk

5 Theory of consumer’s behavior – Marshallian approach 1 Chalk & Talk

6 Indifference curve approach. 1 Chalk & Talk

7 Meaning and determinants of supply 1 PPT Quiz.

8 Law of supply 1 Chalk and Talk

9 Elasticity of supply 1 Chalk & Talk

10 Demand Forecasting 1 Chalk & Talk ,

Unit –II

1 Meaning and Factors of production 2 PPT

2 Laws of Production- The Law of Variable proportions 2 Chalk & Talk

3 Laws of Returns to Scale 2 Chalk & Talk

4 Producer’s equilibrium. 2 Seminar

5 Concepts of Costs ─ Short-run costs 2 Chalk & Talk

6 Long-run costs 1 Chalk & Talk

7 Average and marginal costs 2 PPT

8 Total, fixed and variable costs. 2 PPT Quiz.

Unit III

1 Price Determination in Different Markets – Various forms of

markets - Introduction

1 Assignment and

Chalk & Talk

2 Perfect Competition – Price Determination 2 Chalk & Talk

3 Monopoly Competition – Price Determination 2 Chalk & Talk

4 Monopolistic Competition- Price Determination 2 Chalk & Talk

5 Oligopoly – Price Determination 2 Chalk & Talk

6 Business Cycles – Meaning 1 Chalk & Talk

7 Phases 1 Chalk and Talk

8 Features 1 PPT Quiz

9 Causes behind these Cycles 2 Chalk & Talk

Unit IV

1 Business Environment - Micro and Macro Environment 2 Chalk & Talk

2 Elements of Micro Environment – Consumers/Customers,

Competitors, Organization

3 PPT

3 Market, suppliers, Intermediaries. 2 Lecture & PPT

4 Elements of Macro Environment – Demographic, Economic,

Political-legal,

2 Chalk & Talk

and Discussion

5 Socio-cultural, Technological, Global Environment. 3 Assignment

6 Business organizations -Overview of leading Indian and Global

Companies.

2 PPT, Quiz.

Unit V

1 Policies creating conducive business environment Liberalization 2 Chalk & Talk

2 Privatization 2 Chalk & Talk

3 Foreign Direct Investment 2 PPT

4 Organizations facilitating Business - SEBI, RBI 2 PPT

Module

No. Topic

No. of

periods

Content delivery

methods

5 IRDA,CCI 2 Chalk & Talk

6 Indian Development Banks – IFCI, SIDBI 2 Seminar

7 EXIM Bank 1 Chalk & Talk

8 NABARD. 1 PPT, Quiz

Course Designers

1. Dr.S.Vijayalakshmi

2. Mrs.R.JudithPriya

Core 71 4 - 4

Preamble

To learn the Accounting Standards Indian AS and IFRS

To study about Branch and Departmental Accounts and Hire & Installment Purchase

To learn about Insurance claims and single entry system

Course Outcomes




CO1. S S M S S

CO2. S S M L S

CO3. S S M S M


Syllabus

Unit I (12Hrs)

Accounting Standards including Ind AS (IFRS Converged Standards) and IFRS. Disclosure of

Accounting Policies (Ind AS 1); Valuation of Inventories (Ind AS 2); Cash Flow Statement (Ind AS 3);

Contingencies & Events occurring after the Balance Sheet date (Ind AS 4); Net Profit or Loss for the Period

Prior Period Items and Changes in Accounting Policies (Ind AS 5); Property, Plant & Equipment (Ind AS 10);

The effects of changes in Foreign Exchange Rates (Ind AS 11); Accounting for Government Grants (Ind AS

12); Accounting for Investments (Ind AS 13); Borrowing Costs (Ind AS 16); Segment Reporting (Ind AS 17);

Accounting for Taxes on Income (Ind AS 22);

Unit II (17 Hrs)

Departmental Accounting - Accounting for Branches including Foreign Branches

PC17C05 FINANCIAL ACCOUNTING - I Category L T P Credit

CO

Number

CO Statement Knowledge

Level

CO1 To understand the accounts from incomplete records, Accounting Standards including

Indian AS and IFRS K1

CO2 To calculate in Hire Purchase and Installment purchase, Insurance claims for loss of

stock K2

CO3 To prepare Branch and Departmental Accounts, Insurance Claims for Loss of Profit

Policy K3

Unit III (14 Hrs)

Hire Purchase & Installment Sale Transactions

Unit IV (15 Hrs)

Insurance Claims for Loss of Stock and Loss of Profit

Unit V (13 Hrs)

Accounts from Incomplete Records

80% Problem and 20% Theory

Text Book

S.No Name of the Book Author Publisher Edition & Year of

Publication

1. Advanced

Accounting volume I

S P Jain & K L

Narang

Kalyani Publishers I9th , Reprint 2017

Reference Books


Publication

1 Financial Accounting T.S. Reddy &

Dr.A.Murthy

Margham Publications 11th, Reprint 2017

2 Accounting Standards M.P.Vijaya Kumar Snow White Publications 7th 2012

3 Bharat’s Accounting

Standards

CA.Ravi Kanth Bharat 8th 2018

4 CA – Inter

Study Material

ICAI ICAI 2017

Pedagogy

Chalk and Talk, PPT, Discussion, Assignment, Quiz

Assessment Pattern

CA I & II


Remember (K1) A (5*2 =10) (No Choice) 10 1or 2

sentences 50

Understand (K2) B (4*5 = 20) (No Choice) 20 250 words

Apply (K3) C – two out of three (2*10 = 20) 20 500 Words



Remember (K1) A (11*2 =22) (No Choice) 22 1or 2

sentences 100

Understand (K2) B five out of six (5*6 = 30) 30 250 words

Apply (K3) C – four out of five (4*12 = 48) 48 500 Words


Module

No.

Topic No. of

Periods

Content Delivery

Method

UNIT I

1 Introduction and brief about IFRS 1 Chalk & Talk

2 Disclosure of Accounting Policies (Ind AS 1) & Valuation of 2 Chalk & Talk

Inventories (Ind AS 2)

3 Cash Flow Statement (Ind AS 3); Contingencies & Events

occurring after the Balance Sheet date (Ind AS 4)

2 Chalk & Talk, PPT

4 Net Profit or Loss for the Period Prior Period Items and Changes

in Accounting Policies (Ind AS 5); Property, Plant & Equipment

(Ind AS 10)

2

PPT & Assignment

5 The effects of changes in Foreign Exchange Rates (Ind AS 11) 1 Chalk & Talk

6 Accounting for Government Grants (Ind AS 12); Accounting for

Investments (Ind AS 13);

2 Lecture &

Assignment

7 Borrowing Costs (AS 16); Segment Reporting (Ind AS 17) 1 Quiz

8 Accounting for Taxes on Income (Ind AS 22) 1 Chalk & Talk

UNIT II

1 Meaning of Departmental Accounts, Advantages & Basis of

Apportionment of Expenses

1 PPT

2 Computation of Departmental Trading, P/L & Balance Sheet 1 Chalk & Talk

3 Inter Departmental Transfer at cost & at selling Price 2 Chalk & Talk,

4 Dependent Branches – Debtors system & Stock and Debtors

system

2 Chalk & Talk

5 Whole Sale Branch system, & Final Account System 2 Chalk & Talk, Quiz

6 Independent Branches – Adjustment Journal Entries 1 Chalk & Talk

7 Incorporation of Branch Trial Balance 1 Chalk & Talk

8 Consolidated Final Accounts 2 Chalk & Talk

9. Accounting Treatment for Foreign Branches 5 Chalk & Talk, PPT

Unit III

1 Meaning for Hire Purchase and Instalment Purchase, Difference

between HP & IP, Important terms in HP

1 Chalk & Talk, PPT

2 Accounting Treatment of High Value Goods - Calculation of

interest on various occasions.

2 Chalk & Talk

Discussion

3 Preparation of Hire Vendor Account, Hirer’s Account, Etc., 3 Chalk & Talk

4 Default & Repossession – Complete Repossession 1 Chalk & Talk

5 Partial Repossession 1 Chalk & Talk

6 Accounting Treatment of small value goods – Debtors Method 2 Chalk & Talk

7 Stock and Debtors Method 2 Chalk & Talk

8 Installment Purchase System 2 Chalk & Talk

Unit IV

1 Meaning for Insurance, Types of fire insurance, need for fire

insurance

2 Chalk & Talk

Discussion

2 Computation of claim to be lodged for loss of stock when Gross

profit ratio is given

2 Chalk & Talk,Quiz

3 Loss of stock when Gross Profit Ratio not given 2 PPT

4 Loss of stock – under valuation of stock & Average Clause 2 Chalk & Talk,

5 Loss of stock – Treatment of abnormal items 2 Chalk & Talk

6 Loss of Profit – When trend of sales is given and increased cost

of working is not given

2 Chalk & Talk

7 Loss of Profit – When trend of sales is not given and increased

cost of working is given

2 Chalk & Talk

Assignment

8 Loss of Profit – Calculation of amount of Insurance Policy 1 Chalk & Talk

Unit V

1 Meaning, Features, disadvantages of single entry system,

difference between single and double entry system

2 Chalk & Talk, Quiz

2 Net worth method 3 Chalk & Talk

3 Conversion method 3 Chalk & Talk

4 Consolidated Final Accounts 5 Chalk & Talk

Course Designers


2. Mrs.R.Gayathiri

Core 71 4 3

Preamble

To provide an insight into the structure of Company Law and to familiarize the relevant case studies

involving issues and emerging trends in company law

To acquaint knowledge of Negotiable Instrument Act.

To understand the provisions of selected legislations and to develop an understanding of the rules for

interpretation of statutes

Course Outcomes

On the successful completion of the course, students will be able



CO1 M M L L S

CO2 M S M M S

CO3 S S M M S


Syllabus

Unit I (14 Hrs)

Company under companies act 2013- Board of Company law Administration – National Company Law

Tribunal and Appellate tribunal - Classes of companies – Registration / incorporation of company - conversion

of public company into a private company. Concept of capital – Shares – Variation of shareholders rights –

voting rights of member, Concept of Debentures.

Unit II (16 Hrs)

Incorporation of Company and Matters Incidental thereto, Memorandum of association- articles of

association – doctrine of indoor management – preliminary contracts – promoters – service of documents.

Transfer and transmission of securities. Acceptance of Deposits by companies. Prospects meaning and role :

matters relating to issue of prospectus – powers of SEBI relating to issue of prospectus – allotment of securities

by company – securities to be dealt with in stock exchanges .

Unit III (15 Hrs)

Registration of charges – Management and Administration – Declaration and Payment of Dividend –

PC17C06 CORPORATE AND OTHER LAWS Category L T P Credit

CO

Number


Level

CO1 To acquire knowledge regarding the Formation of company and various kinds of

companies. K1

CO2 To learn effective knowledge in administration board of Company law, MOA and

AOA, concepts K2

CO3 To demonstrate the various Provisions of companies act relating to meeting,

alteration of share capital, registers and returns and the Negotiable instrument act. K3

Accounts of Companies – Audit and Auditors

Unit IV (14 Hrs)

Global depository receipts – private placement offer – acceptance of deposits- application of premium

received on issue of shares - buyback of securities – membership. Registers and returns – Annual general

meeting – Extra ordinary meeting – Quorum, Proxies, Resolution, postal Ballot, Minutes – Meeting of

debenture holders – Company law in a computerized environment- Declaration and payment of Dividend.

Unit V (12 Hrs)

The Negotiable Instrument ACT 1881: Meaning of Negotiable instrument Characteristics-

Classifications of Instrument – Different provisions relating to Negotiation- Negotiability - Assignability- rights

and obligations of parties-presentment of instrument, rules of compensation.

Text Book

S.No. Title Authors Publishers Edition & Year of

Publication

1 Elements of company law N.D.Kapoor Sultan Chand & Sons 29th Edition, 2014

2 Banking: Law and Practice R.K. Gupta Modern Law

Publications, Allahabad

Revised Edition,

2014

Reference Books

S.No. Title Authors Publishers

Edition & Year

of

Publication

1 Padhuka's Law, Ethics and

Communication.

G.Sekar &

B.Saravana Prasath.

CCH -A Wolters

Kluwer Business.

9th edition, 2016

2 Law, Ethics and

Communication

CA Munish

Bhandari

Bestwood

Publications Pvt. Ltd

16th Edition, 2016

3. Law relating to the

Negotiable Instruments Act.

S.Krishnamurthy

Aiyar

Universal law

publishers.

13th Edition

2016

4. CA – Inter Study Material ICAI ICAI 2017

Pedagogy

Chalk and talk, PPT, Discussion, Assignment, Case study

Assessment Pattern

CA I & II


Remember (K1) A (5*2 =10) (No Choice) 10 1or2 sentences

50 Understand (K2) B (4*5 = 20) (No Choice) 20 250 words

Apply (K3) C – 2 out of 3 (2*10 = 20) 20 500 Words



Remember (K1) A –12*2 = 24 Marks (12out of 15) 24 1or2 sentences

100 Understand (K2) B – 6*5 = 36 Marks (6 out of 8) 36 250 words

Apply (K3) C – 4*10 = 40 Marks (4 out of 6) 40 500 Words


Module

No.

Topic No. of

Periods

Content Delivery

Method

UNIT I

1 Company under companies act 2013, Board of Company law

Administration

2 Chalk & Talk

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2 National Company Law Tribunal and Appellate tribunal,

Classes of companies.

2 PPT

3 Registration / incorporation of company 2 Discussion

4 Conversion of public company into a private company 2 Case Study, PPT

5 Concept of capital, Shares, Concept of Debentures 2 Chalk & Talk

6 Variation of shareholders rights – voting rights of member 2 Discussion, PPT

7 Transfer and transmission of securities, Registration of a

charge.

2 PPT

UNIT II

1 Incorporation of Company and Matters Incidental 1 PPT

2 Memorandum of association 2 Discussion

3 Articles of association, doctrine of indoor management 2 Chalk & Talk, PPT

4 Preliminary contracts , promoters ,service of documents 2 Chalk & Talk

5 Transfer and transmission of securities. 1 Discussion, PPT

6. Acceptance of Deposits by companies 2 PPT

7 Prospects meaning and role relating to issue of prospectus. 2 PPT, Case Study

8 Powers of SEBI relating to issue of prospectus 1 Chalk & Talk

9 Matters relating to issue of prospectus , allotment of securities

by company

2 PPT, Assignment

10 Securities to be dealt with in stock exchanges 1 Discussion

UNIT III

1 Registration of charges 3 Chalk & Talk

2 Management and administration 3 PPT

3 Declaration and Payment of dividend 3 Discussion

4 Accounts of companies 3 Chalk & Talk, PPT

5 Audit and Auditors 3 Chalk & Talk

Assignment

UNIT IV

1 Global depository receipts, private placement offer, acceptance

of deposits.

2 Chalk & Talk

Assignment

2 Application of premium received on issue of shares 1 Discussion, PPT

3 Buy back of securities and membership. 1 PPT

4 Registers and returns. 2 PPT

5 Annual general meeting, Extra ordinary meeting. 2 Chalk & Talk

6 Quorum, Proxies, Resolution, postal Ballot, Minutes. 2 PPT, Case Study

7 Meeting of debenture holders. 2 Discussion

8 Company law in a computerised environment. 1 Chalk & Talk, PPT

9. Declaration and payment of Dividend. 1 Chalk & Talk

UNIT V

1 The Negotiable Instrument ACT 1881: Meaning of Negotiable

instrument, Characteristics.

2 PPT, Discussion

2 Classifications of Instrument. 2 PPT ,Assignment

3 Different provisions relating to Negotiation. 2 PPT

4 Negotiatiability and Assign ability. 2 Discussion, PPT

5 Rights and obligations of parties. 2 Case study, PPT

6 Presentment of instrument, rules of compensation. 2 Discussion, PPT

Course Designers


2. Mrs. L. Prabha

PC17C07 COST ACCOUNTING Category L T P Credit

Core 86 4 - 5

Preamble

Understand and explain the conceptual framework of Cost Accounting

Prepare Cost Accounts for various entities under different situations

Acquire basic concepts of Cost Accounting relevant for managerial decision making

Course Outcomes




CO1 S S S M S

CO2 S S S S M

CO3 S S S S M


Syllabus

Unit I (17 Hrs)

Introduction to Cost Accounting –Objectives and scope of Cost Accounting, Relationship of Cost

Accounting, Financial Accounting, Management Accounting and Financial Management - Cost Centers and Cost

units - Installation of Costing System - Cost Reduction and Cost Control Cost, classification for stock valuation,

Profit measurement, Decision making and control - Coding systems - Elements of Cost - Cost behaviour pattern,

separating the components of semi-variable costs - Methods of Costing, Techniques of Costing. - Installation of a

Costing system; Preparation of Cost Sheets for Manufacturing sector and for Service sector.

Unit II (17 Hrs)

Material Cost: Procurement procedures - Store procedures and documentation in respect of receipts and

issue of stock, Stock verification, Valuation of material receipts- Inventory control - Techniques of fixing level

of stocks- minimum, maximum, re-order point, safety stock, determination of optimum stock level,

Determination of Optimum Order quantity- Economic Order Quantity (EOQ),Techniques of Inventory control-

ABC Analysis, Fast, Slow moving and Non moving (FSN), High, Medium, Low (HML), Vital, Essential,

Desirable (VED), Just-in-Time (JIT)- Stock taking and perpetual inventory system, use of control ratios -

inventory accounting - Consumption -Identification with products of cost centres, Basis for consumption entries

in financial accounts, Monitoring consumption.

Unit III (18 Hrs)

Employee Cost - Attendance and Payroll procedures- Elements of wages- Basic pay, Dearness

Allowance, Overtime, Bonus, Holiday and leave wages, Allowances and perquisites - Employee Cost Control,

Employee Turnover- Methods of calculating employee turnover, causes of employee turnover, effects of

employee turnover - Utilisation of Human Resource, Direct and indirect employee Cost, charging of employee

cost, Identifying employee hours with work orders or batches or capital jobs – Efficiency rating procedures -

Remuneration systems and incentive schemes- Time Rate System, Piece Rate System, Differential piece rate

CO

Number


Level

CO1 To Study the concepts of cost accounting, techniques of costing and material cost. K1

CO2 To calculate employee cost, inventory techniques and overheads

K2

CO3 To acquire knowledge about costing systems and costing of Service Sectors K3

system, Calculation of wages- Effective Wages, Direct expenses-Nature of Direct or Chargeable expenses. Sub-

contracting- Control on material movements, Identification with the main product or service.

Unit IV (17 Hrs) Overheads: Functional analysis - Factory, Administration, Selling, Distribution, Research and

Development Behavioural analysis - Fixed, Variable, Semi variable and Step cost - Factory Overheads - Primary

distribution and secondary distribution, Criteria for choosing suitable basis for allotment, Capacity cost

adjustments, Fixed absorption rates for absorbing overheads to products or services Administration overheads -

Method of allocation to cost centres or products - Selling and distribution overheads - Analysis and absorption of

the expenses in products/customers, impact of marketing strategies, Cost effectiveness of various methods of

sales promotion. Cost Book- keeping - Cost ledgers - Non-integrated accounts, Integrated accounts,Difference

between the Non- integrated and Integrated Accounting system, Reconciliation of profit as per Cost and

Financial Accounts (under Non- Integrated Accounting System).

Unit V (17Hrs)

Costing Systems - Job Costing: Job cost cards and databases, Collecting direct costs of each job,

Attributing overhead costs to jobs, Applications of job costing. Batch Costing - Preparation of batch cost sheet,

Contract Costing: Progress payments, Retention money, Escalation clause, Contract accounts, Accounting for

material, Accounting for plant used in a contract, Contract profit and Balance sheet entries. Process Costing:

Process loss, Abnormal gains and losses, Equivalent units, Inter-process profit, Joint products and by products.

Costing of Service Sectors: Transport, Toll roads, Hospitals, Canteen/Restaurants, Hotels/Lodges, Educational

Institutions, Financial Institutions/ Banks, Insurance, IT sector and other services.

60% Problem 40% Theory

Text Book

S.No Title Author Publisher Edition & Year of Publication

1 Cost Accounting S.P.JainK.L.Narang Kalyani Publishers Reprint,2014

Reference Books

Pedagogy

Chalk and talk , PPT, Discussion, Assignment, Seminar, Quiz

Assessment Pattern

CA I & II


Remember (K1) A – 5*2 = 10 (No Choice) 10

50 Understand (K2) B – 4*5 = 20 (No Choice) 20

Apply (K3) C – 2*10 = 20 (2 out of 3) 20


S.No Title Author Publisher Edition & Year of

Publication

1 Cost Accounting R.S.N.Pillai &

V.Bagavathi

S.Chand Reprint 2013

2 Principles and practice of

Cost Accounting

Asish K Bhattacharya Prentice hall Third Edition 2009

3 Cost Accounting

principles and Practices

M.N.Arora Vikas Publisher Fourth Revised

Edition, 2013

4 CA – Inter Study Material ICAI ICAI Current year


Module

No. Topic

No. of

periods

Content delivery

methods

UNIT I

1 Introduction to Cost Accounting, Installation of Costing System,

cost centre and units

2 Chalk & Talk

2 Objectives and scope of Cost Accounting, Relationship of Cost

Accounting, Financial Accounting, Management Accounting and

Financial Management

1 Discussion

3 Cost Reduction and Cost Control Cost, classification for stock

valuation

3 PPT

4 Profit measurement, Decision making and control; - Coding

systems;

2 Chalk & Talk

5 Elements of Cost; Cost behaviour pattern, separating the

components of semi-variable costs

3 Seminar & PPT

6 Methods of Costing, Techniques of Costing. - Installation of a

Costing system, the components of semi-variable costs

3 PPT & Quiz

7 Preparation of Cost Sheets for Manufacturing sector and for

Service sector

3 Chalk & Talk

UNIT II

1 Material Cost: Procurement procedures - Store procedures and

documentation in respect of receipts and issue of stock

3 PPT

2 Stock verification, Valuation of material receipts- Inventory

control - Techniques of fixing level of stocks- minimum,

maximum, re-order point, safety stock

2 Chalk & Talk

3 Determination of optimum stock level, Determination of

Optimum Order quantity- Economic Order Quantity

(EOQ),Techniques of Inventory control

3 Seminar, PPT

4 ABC Analysis, Fast, Slow moving and Non moving (FSN), High,

Medium, Low (HML), Vital, Essential, Desirable (VED)

3 Chalk & Talk

5 Just-in-Time (JIT)- Stock taking and perpetual inventory system,

use of control ratios

3 Quiz & Case study

6 Inventory accounting - Consumption -Identification with products

of cost centres, Basis for consumption entries in financial

accounts, Monitoring consumption.

3 Chalk & Talk

UNIT III

1 Employee Cost - Attendance and Payroll procedures- Elements of

wages- Basic pay, Dearness Allowance

3 PPT & Assignment

2 Overtime, Bonus, Holiday and leave wages, Allowances and

perquisites - Employee Cost Control

3 Quiz, PPT

3 Methods of calculating employee turnover, causes and effects of

employee turnover - Utilisation of Human Resource, Direct and

indirect employee Cost

3 Chalk & Talk,

Discussion

4 Charging of employee cost, Identifying employee hours with

work orders or batches or capital jobs – Efficiency rating

procedures - Remuneration systems and incentive schemes

4 Chalk & Talk,

Assignment

5 Time Rate System, Piece Rate System, Differential piece rate 3 Chalk & Talk


Remember (K1) A – 11*2 = 22 (No Choice) 22

100 Understand (K2) B – 5*6 = 30 (5 out of 6) 30

Apply (K3) C – 4*12 = 48 (4 out of 5) 48

Module

No. Topic

No. of

periods

Content delivery

methods

system, Calculation of wages- Effective Wages, Direct expenses-

Nature of Direct or Chargeable expenses

6 Sub-contracting- Control on material movements, Identification

with the main product or service.

2 Chalk & Talk

UNIT IV

1 Functional analysis - Factory, Administration, Selling,

Distribution, Research and Development Behavioural analysis -

Fixed, Variable, Semi variable and Step cost

3 Chalk & Talk,

Discussion

2 Factory Overheads - Primary distribution and secondary

distribution, Criteria for choosing suitable basis for allotment,

Capacity cost adjustments

3 PPT

3 Method of allocation to cost centers or products, Selling and

distribution overheads

3 Seminar, Chalk &

Talk

4 Analysis and absorption of the expenses in products/customers,

impact of marketing strategies

3 Lecture & PPT

5 Cost effectiveness of various methods of sales promotion 3 Chalk & Talk

6 Cost ledgers , Non-integrated accounts, Integrated accounts,

Reconciliation of cost and financial accounts

2 Quiz, Chalk & Talk

UNIT V

1 Job Costing, Job cost cards and databases, Collecting direct costs

of each job, Attributing overhead costs to jobs, Applications of

job costing

3 Chalk & Talk

2 Batch Costing , Contract Costing, Progress payments, Retention

money, Escalation clause, Contract accounts, Accounting for

material

3 Chalk & Talk

3 Accounting for plant used in a contract, Contract profit and

Balance sheet entries

2 PPT& Seminar

4 Process Costing, Process loss, Abnormal gains and losses,

Equivalent units

3 Chalk & Talk

5 Inter-process profit, Joint products and by products 3 Chalk & Talk

6 Costing of Service Sector ,transport service, holiday homes, hotels

and educational institutions

3 Chalk & Talk

Quiz

Course Designers


2. Ms.S.Ramya

PC17C08 BUSINESS COMMUNICATION AND ETHICS

Category

L T P Credit

Core

56 4 - 3

Preamble

To improve effective listening skills among students so as to enable them to comprehend instructions

and become a critical listener

To enhance effective oral skills so as to enable students to speak confidently interpersonally as well as in

large groups

To build up effective writing skills so as enable students to write in clear, concise, persuasive and

audience centred manner

Course Outcomes

On the successful completion of the course, students will be able able to



CO1 S S M S S

CO2 S S S L M

CO3 S M L M S


Syllabus

Unit I (11 Hrs)

Elements of Communication – Forms of Communication: Formal and Informal, Interdepartmental,

Verbal and non-verbal; Active listening and critical thinking –Public speaking- Presentation skills including

conducting meeting, press conference and business letters and reports.

Planning and Composing Business messages - Communication channels – Communicating Corporate

culture, change, innovative spirits - communication breakdowns - Communication ethics;

Unit II (11 Hrs)

Groups’dynamics; handling group conflicts, consensus building; influencing and persuasion skills;

Negotiating and bargaining - Emotional intelligence - Emotional Quotient - Soft skills – personality traits;

Interpersonal skills; leadership.

Unit III (12 Hrs) Communication in Business Environment - Business Meetings - Notice, Agenda, Minutes, Chairperson’s

speech - Press releases – Corporate announcements by stock exchanges - Reporting of proceedings of a meeting.

Basic understanding of legal deeds and documents - (a) Partnership deed; (b) Power of Attorney; (c)

Lease deed; (d) Affidavit; (e) Indemnity bond; (f) Gift deed; (g) Memorandum and articles of association of a

company; (h) Annual Report of a company.

Unit IV (11 Hrs) Introduction to Business Ethics: The nature, purpose of ethics and morals for organizational interests;

Ethics and Conflicts of Interests; Ethical and Social Implications of business policies and decisions; Corporate

Social Responsibility; Ethical issues in Corporate Governance.

Environment Issues: Protecting the Natural Environment - Prevention of Pollution and Depletion of

Natural Resources; Conservation of Natural Resources.

Unit V (11 Hrs) Ethics in Workplace – Individual in the organization, discrimination, harassment, gender equality. Ethics

in Marketing and Consumer Protection – Healthy competition and protecting consumer’s interest. Ethics in

Accounting and Finance –Importance, issues and common problems.

Text Book

CO No. CO Statement Knowledge Level

CO1 To understand the elements of communication and planning and

composing of business messages. K1

CO2 To acquire knowledge about group dynamics, inter personal skills and

communication in business environment K2

CO3 To cognize environmental issues, business ethics, ethics in work place,

marketing and consumer protection. K3

S.No Title Authors Publishers Edition & Year

of Publication

1. Law ethics and

Communication for

CA IPC

CA Munish Bhandari

Bestword

publications

Private Limited

14th edition,2015

Reference Books

S.No Title Authors Publishers

Edition &

Year of

Publication

1. Business Law Ethics

and Communication

M.P. Vijayakumar Snow White

Publications Pvt. Ltd

10th edition

2016

2. Business Law Ethics

and Communication Dr. R.L Naulakka

Mahavir Publication

4thEdition

2016

3. Padhuka's Law Ethics

and Communication G.Sekar CA Sunny Jain

9thEdition

2016

4. CA – IPC

Study Material ICAI ICAI 2016

Pedagogy

Chalk and talk, PPT, Discussion, Assignment, Seminar, Quiz, Case study

Assessment Pattern

CA I & II


Remember K1 A - 5 x 2 (no choice) 10 1 OR 2 sentences

50 understanding K2 B – 4x5 (no choice) 20 250 words

Apply k3 C - 2 x 10 ( 2 out of 3) 20 500 words



Remember K1 A – 12 x2( 12 out of 15) 24 1 OR 2 sentences

100 understanding K2 B – 6 x6 ( 6 out of 8) 36 250 words

Apply k3 C – 4 x 10 ( 4 out of 6) 40 500 words


Module No. Topic No. of

periods

Content delivery

methods

Unit I

1 Elements of Communication, Forms of communication:

Formal and Informal, Interdepartmental, Verbal and non-

verbal

2 Chalk & Talk, PPT

2 Active listening and critical thinking , Public speaking 1

3 Presentation Skills including Conducting Meeting, Press

conference, Business Letters and Reports.

2 Chalk & Talk

4 Planning and Composing Business messages ,

Communication channels

2 PPT & Group

Discussion

5 Communicating Corporate culture, change, innovative

spirits

2 Seminar& PPT

6 Communication breakdowns , Communication ethics 2 Quiz, Chalk & Talk

Unit II

1 Groups’ dynamics, Handling Group Conflicts 2 PPT

Module No. Topic No. of

periods

Content delivery

methods

2 Consensus Building; Influencing and Persuasion skills 2 Assignment

3 Negotiating and Bargaining 2 Seminar

4 Emotional Intelligence, Emotional Quotient 2 Chalk & Talk

5 Soft Skills, Personality Traits 2 Quiz & Case study

6 Interpersonal Skills, Leadership 1 Discussion

Unit III

1 Business Meetings - Notice, Agenda, Minutes 2 PPT & Assignment

2 Chairperson’s Speech - Press Releases 2 Quiz

3 Corporate Announcements by Stock Exchanges, Reporting

of Proceedings of a Meeting

2 Chalk & Talk

4 Partnership deed, Power of Attorney, Gift deed 2 Assignment

5 Lease Deed, Affidavit, Indemnity Bond 2 Chalk & Talk

6 Memorandum and Articles of Association of a Company,

Annual Report of a Company

2 Chalk & Talk

Unit IV

1 The Nature, Purpose and Morals of ethics for

Organizational Interests

2 PPT

2 Ethics and Conflicts of Interests 2 Chalk & Talk

3 Ethical and Social Implications of Business Policies and

Decisions

2 Seminar & PPT

4 Corporate Social Responsibility, Ethical issues in

Corporate Governance

2 PPT

5 Protecting the Natural Environment 1 Chalk & Talk

6 Prevention of Pollution and Depletion of Natural Resources 2 Quiz

Unit V

1 Individual in the Organization, Discrimination 2 Chalk & Talk

2 Harassment, Gender equality 2 Assignment & PPT

3 Ethics in Marketing and Consumer Protection, Healthy

competition and protecting consumer’s interest

3 PPT

4 Ethics in Accounting and Finance 2 Chalk & Talk

5 Importance, Issues and Common problems 2 Quiz

Course Designers


2. Ms. S. Ramya

PC17A01 PRINCIPLES OF BUSINESS

MANAGEMENT

Category L T P Credit

Allied 71 4 - 5

Preamble

To enriches the knowledge in the fundamental principles of management.

To describe the process of management

To review the foundational theories of management, and demonstrate managerial skills

Course Outcomes


CO CO Statement Knowledge

Number Level

CO1. Understand the basic meaning and functions of management. K1

CO2. Gain knowledge regarding the importance of planning, organizing, directing,

leadership and controlling

K2

CO3. Explain the various techniques of motivation, leadershipand controlling K3



CO1 S L S L L

CO2 S S L L L

CO3 S M L L L


Syllabus

Unit I (14Hrs)

Definition and meaning of management- functions of management – managerial skills – levels of

management – roles of manager, management as a science or art – approaches to management – contribution to

management by F.W.Taylor, Henry Fayol, Elton Mayo and Peter.F.Drucker.

Unit II (14Hrs)

Planning – importance – process of planning – types of planning methods – objectives – policies – procedures –

strategies &programmes- obstacles to effective planning. Decision making – steps – types- decision tree.

Unit III (15Hrs)

Organisation – importance- principles of organising – delegation & decentralization- departmentation –

span of management, organizational structure- line & staff and functional – organisational charts and manual-

making organizing effective- staffing – recruitment – selection – training – promotion and appraisal

Unit IV (14Hrs)

Directing- functions – motivation – theories of motivation – Maslow, herzberg theories, communication

– process- barriers to effective communication. Leadership – defintion – theories and approach to leadership –

styles of leadership – types.

Unit V (14Hrs)

Nature – problems of effective co-ordination. Control – nature – basic control process – control

techniques (traditional and non-traditional) – use of computers in managing information.

Text Books

S.no Title Authors Publishers Edition and

Year of

Publication

1 Principles of management DinkarPagare Sultan Chand &

co

6th Edition, 2018

Reference Books

S.no Tittle Authors Publishers Edition and Year

1. Principles and practice of

management

Prasad L M Sultan Chand &

Sons

9th Edition, 2015

2. Essentials of management Koontz, O’Donnell

&weirich

Tata Mcgraw Hill 1st Edition, 2006

3. Principles of Management Dr.S.Ramachandran Airwalk

Publications

1st Edition, 2017

Pedagogy

Chalk and talk , PPT, Discussion, Assignment, Seminar, Quiz, Case study

Assessment Pattern

CA I & II


Total

Remember (K1) A (5*2 =10) (No Choice) 10 1 o r2 sentences





Remember (K1) A – 12*2 = 24 Marks (12 out of 15) 24 1or 2 sentences




Module

No. Topic

No. of

periods

Content delivery

methods

UNIT I

1 Meaning of management, functions of management

, managerial skills,levels of management

2 Chalk & Talk

2 Role and various functions of manager 2 Group discussion

3 Management as a science or art 1 Chalk and Talk

4 Various Approaches to management 1 Chalk & Talk

5 F.W.Taylor contributions 2 Chalk & Talk & PPT

6 Henry Fayol, contributions 2 Seminar

7 Elton mayo contributions 2 Assignment and chalk

& Talk

8 Peter. F.Drucker contributions 2 Assignment and chalk

& Talk

UNIT II

1 Planning : Definition, Meaning and importance 1 Chalk & Talk

2 Process of planning and types of planning 2 Chalk & Talk

3 Objectives, policies and procedures 2 Seminar and assignment

4 Planning Strategies & Programmes 2 Chalk & Talk

5 Obstacles of effective planning 2 PPT

6 Decision making meaning and importance 2 Chalk and talk

7 Steps in decision making 1 PPT

8 Types of decisions & decision tree 2 PPT and Discussion

UNIT III

1 Organization : Definition, Meaning and importance 1 Seminar

2 Principles of organizing 2 Chalk & Talk

3 Delegation & Decentralization 1 Chalk & Talk,

Assignment

4 Departmentation- Definition, Meaning and

importance

1 Chalk & Talk

5 Span of management- organizational structure- line

& staff and functional

2 Chalk & Talk

6 Organizational charts and manual, effective

organizing

1 PPT and discussion

7 Staffing and Recruitment- meaning and importance 2 Chalk & Talk

8 Selection and training process 2 Chalk & Talk, Case

Studies

9 Promotion methods and appraisal methods 3 Chalk & Talk, Case

Studies

UNIT IV

1 Directing : Definition, Meaning, importance and

functions

2 Chalk & Talk

2 Motivation: Meaning, Importance and theories Of

Motivation : Maslow and Herzberg theories

3 Chalk & Talk , PPT

3 Communication : meaning and process 2 Seminar

4 Barriers to effective communication 1 Seminar

5 Leadership : Definition, Meaning, importance and

functions

2 Chalk & Talk

6 Theories and approach to leadership 2 Chalk and talk

7 Styles of leadership and its types 2 Group discussion&

Quiz

UNIT V

1 Coordinating : Definition, Meaning, importance 2 Chalk and talk

2 Nature and Problems of coordination 2 Chalk and talk and PPT

3 Control : Definition, Meaning and importance 2 Chalk and talk

4 Nature and basics of control process 2 Chalk & Talk’ seminar

5 Control techniques : Traditional and Non-traditional 4 Chalk & Talk and

discussion

6 Use of computers in managing information 2 Chalk & Talk, seminar

Course Designers


2. Mrs. R.Gayathiri

Core 71 4 - 4

Preamble

To provide knowledge about management issues related to staffing, training, performance and

compensation

To enhance the knowledge related human factors consideration and compliance with human resource

requirements.

Course Outcomes


PC17A02 HUMAN RESOURCE MANAGEMENT Category L T P Credit



CO1. S S M L M

CO2. S S M L M

CO3. S M S S M


Syllabus

Unit I (14 Hrs)

Evolution of human resource management – The importance of the human factor – Challenges –

Inclusive growth and affirmative action – Human resource policies –Computer applications in human resource

management – Human resource accounting and audit. Human Resource Function: Human Resource Philosophy -

Changing environments of HRM - Strategic human resource management - Using HRM to attain competitive

advantage - Trends in HRM - Organization of HR departments - Line and staff functions - Role of HR Managers.

Unit II (14 Hrs)

Recruitment & Placement: Job analysis: Methods - IT and computerized skill inventory - Writing job

specification - HR and the responsive organization. Recruitment and selection process: Employment planning

and forecasting - Building employee commitment: Promotion from within - Sources, Developing and using

application forms - IT and recruiting on the internet. Employee Testing & selection : Selection process, basic

testing concepts, types of test, work samples & simulation, selection techniques, interview, common

interviewing mistakes, Designing & conducting the effective interview, small business applications, computer

aided interview.

Unit III (15 Hrs)

Training & Development: Orientation & Training: Orienting the employees, the training process, need

analysis, Training techniques, special purpose training, Training via the internet. Developing Managers:

Management Development - The responsive managers - On-the-job and off-the-job Development techniques

using HR to build a responsive organization. Management Developments and CD-ROMs - Key factor for

success. Performance appraisal: Methods - Problem and solutions - MBO approach - The appraisal interviews -

Performance appraisal in practice. Managing careers: Career planning and development - Managing promotions

and transfers.

Unit IV (14 Hrs) Compensation & Managing Quality: Establishing Pay plans: Basics of compensation - factors

determining pay rate - Current trends in compensation - Job evaluation - pricing managerial and professional

jobs - Computerized job evaluation. Pay for performance and Financial incentives: Money and motivation -

incentives for operations employees and executives - Organization wide incentive plans - Practices in Indian

organizations. Benefits and services: Statutory benefits - non-statutory (voluntary) benefits - Insurance benefits -

retirement benefits and other welfare measures to build employee commitment.

Unit V (14 Hrs) Labour relations and employee security: Industrial relation and collective bargaining: Trade unions -

Collective bargaining - future of trade unionism. Discipline administration - grievances handling - managing

dismissals and separation. Labour Welfare: Importance & Implications of labour legislations - Employee health -

Auditing HR functions, Future of HRM function.

Text Books

CO

Number


Level

CO1. Learn the basic principles human resource management. K1

CO2. Understand about the training and executive development programmes K2

CO3. Interpret the performance evaluation and control process.

K3

S.No. Title Authors Publishers Edition & Year

of Publication

1 Human Resource

Management

L.M. Prasad Sultan Chand and

Sons

3rd

Edition, 2014

2 Human Resource

Management

K. Aswathappa McGraw Hill

Education

8th Edition, 2017

Reference Books

S.No. Title Authors Publishers Edition & Year

of Publication

1. Human Resource

Management

Gary Dessler Pearson Education

Limited

15th Edition,

2017

2. Human Resource

Management

John M. Ivancevich McGraw Hill

Education

12th Edition,

2012.

3. Human Resource

Management

David A. Decenzo and

Stephen Robbins

Wiley 8th Edition, 2007

Pedagogy

Chalk and talk , PPT, Discussion, Assignment, Seminar, Quiz

Assessment Pattern

CA I & II


Total

Remember (K1) A (5*2 =10) (No Choice) 10 1 or 2 sentences





Remember (K1) A –12*2 = 24 Marks (12 out of 15) 24 1 or 2 sentences




Module

No. Topic

No. of

periods

Content delivery

methods

Unit – I

1 Evolution of human resource management, The importance of

the human factor ,Challenges

2 Chalk & Talk,

Discussion.

2 Inclusive growth and affirmative action , Human resource

policies

2 Chalk & Talk

3 Computer applications in human resource management &

Human resource accounting and audit.

1 PPT

4 Human Resource Philosophy - Changing environments of

HRM

1 PPT & ,

Assignment

Module

No. Topic

No. of

periods

Content delivery

methods

5 Strategic human resource management - Using HRM to attain

competitive advantage

2 Chalk & Talk

6 Trends in HRM - Organization of HR departments - 2 PPT Quiz

7 Line and staff functions - Role of HR Managers 2 Chalk & Talk

8 Role of HR Managers 2 PPT

Unit –II

1 Job analysis - Methods 1 Discussion

2 IT and computerized skill inventory - Writing job

specification

1 Chalk & Talk

3 HR and the responsive organization. Recruitment and

selection process.

2 PPT

4 Employment planning and forecasting - Building employee

commitment.

2 Chalk & Talk

5 Promotion from within - Sources, Developing and using

application forms

2 PPT

6 IT and recruiting on the internet. Employee Testing &

selection

1 Chalk & Talk

7 Selection process, basic testing concepts, types of test, work

samples & simulation.

1 PPT

8 Selection techniques, interview, common interviewing

mistakes.

2 Chalk & Talk

9 Designing & conducting the effective interview, small

business applications, computer aided interview.

2 PPT Quiz

Unit III

1 Orienting the employees, the training process, need analysis 2 PPT , Seminar

2 Training techniques, special purpose training, Training via the

internet.

2 Chalk & Talk,

Discussion.

3 Developing Managers: Management Development - The

responsive managers - On-the-job and off-the-job

Development techniques using HR to build a responsive

organization.

2 Chalk & Talk,

Assignment

4 Management Developments and CD-ROMs - Key factor for

success

1 PPT

5 Performance appraisal: Methods - Problem and solutions 1 Chalk & Talk

6 MBO approach 2 Chalk & Talk

7 The appraisal interviews - Performance appraisal in practice 2 PPT & Quiz

8 Managing careers: Career planning and development -

Managing promotions and transfers.

2 Chalk & Talk,

Discussion.

9 Knowledge management 1 Chalk & Talk

Unit IV

1 Establishing Pay plans: Basics of compensation - factors

determining pay rate

2 Chalk & Talk

2 Current trends in compensation - Job evaluation - pricing

managerial and professional jobs -

1 PPT

Seminar

3 Computerized job evaluation. 1 Chalk & Talk,

4 Pay for performance and Financial incentives: Money and

motivation

2 Chalk & Talk

5 Incentives for operations employees and executives 2 PPT

6 Organization wide incentive plans - Practices in Indian

organizations

2 Discussion

Module

No. Topic

No. of

periods

Content delivery

methods

7 Benefits and services: Statutory benefits - non-statutory

(voluntary) benefits

2 PPT

8 Insurance benefits - retirement benefits and other welfare

measures to build employee commitment

2 Chalk & Talk

Unit V

1 Industrial relation and collective bargaining: Trade unions 1 PPT

2 Collective bargaining - future of trade unionism. 2 PPT

3 Discipline administration 1 Chalk & Talk,

4 Grievances handling - managing dismissals and separation. 2 Chalk & Talk

5 Labour Welfare: Importance & Implications of labour

legislations

2 Chalk & Talk

Seminar

6 Employee health 2 Chalk & Talk,

7 Auditing HR functions 2 Chalk & Talk

8 Future of HRM function. 2 PPT

Course Designers


2. Mrs. R. Judith Priya

Preamble

To learn about Partnership Accounts

To Study about the Investment Accounts and Non - Profit Organisations

Course Outcomes




CO1. S S S L M

CO2. S S M M S

CO3. S S L L S


Syllabus

Unit I (18 Hrs)

Accounting for Not for Profit Organisations - Investment Accounting as per AS - 13

Unit II (10 Hrs)

Partnership Accounts – Admission of a Partner

Unit III (14 Hrs) Retirement of a Partner – Death of a partner

Unit IV (13 Hrs)

PC17C09 FINANCIAL ACCOUNTING – II Category L T P Credit

Core 71 4 -- 5

CO

Number


Level

CO1. To understand about meaning for non - profit organization and investment accounting,

partnership accounts K1

CO2. To calculate admission, retirement and death of a partner K2

CO3. To know various accounting practices of non-profit organsations, investment

accounting and partnership accounting K3

Dissolution of partnership firms including Piecemeal Distribution of Assets

Unit V (16 Hrs) Amalgamation of Partnership firms – Conversion /sale of partnership firm into a company –Issues

related to Accounting in Limited Liability Partnership


Text Book


Publication

1. Advanced Accounting

volume I

S P Jain & K L

Narang

Kalyani

Publishers

I9th, Reprint 2017

Reference Books

S.

No

Name of the Book Author Publisher Edition & Year

of

Publication

.1. Advanced Accounts Volume – I MC Shukla

TS Grewal,

SC Gupta

S.Chand and

Company Pvt Ltd.

13 th

, Reprint

2015

2 Accounting Standards M.P.Vijaya Kumar Snow White

Publications

7th 2012

3. Financial Accounting T.S. Reddy &

Dr.A.Murthy

Margham

Publications

11th, Reprint

2017

4. Bharat’s Accounting Standards CA. Ravi Kanth Bharat 8th 2018

5. CA – Inter Study Material ICAI ICAI 2018

Pedagogy

Chalk and Talk , PPT, Discussion, Assignment, Quiz.

Assessment Pattern

CA I & II








100 Understand (K2) B five out of six (5*6 = 30) 30 250 words



Module

No.

Topic No. of

Periods

Content Delivery

Method

Unit – I

1 Meaning for Not for Profit Organisation, Steps for preparation of

Receipts and Payments Account & Income and Expenditure

Account

1 Chalk & Talk

2 Treatment of peculiar items in NPO 1 Chalk & Talk

3 Computation of Sundry Items 1 PPT

4 Preparation of Receipts and Payments A/c 3 Chalk & Talk

5 Preparation of Income and Expenditure A/c 2 Chalk & Talk,

Assignment

6 Preparation of Income and Expenditure A/c & Balance Sheet 2 Chalk & Talk

8 Meaning for Investment Account, Types of securities 1 Chalk & Talk,

9 Purchase & Sale of Investment, Fixed Interest securities 2 Chalk & Talk, Quiz

10 Variable Income Securities 2 Chalk & Talk

11 Cum – Interest Calculation, Ex – Interest Calculation 3 Chalk & Talk

Unit II

1 Meaning for partnership, partnership firms, contents of

partnership deed

1 Chalk & Talk,

Discussion

2 Introduction to admission of a partner, calculation of various

types of goodwill and finding new profit sharing ratio and

sacrificing ratio


3 Preparation of revaluation account and adjustment for

accumulated profits and losses.

3 Chalk & Talk

Assignment

4 Preparation of capital accounts and balance sheet 3 Discussion

Unit III

1 Calculation of Gaining ratio, preparation of revaluation account,

apportionment of accumulated profits and losses for retirement

of a partner

2 Chalk & Talk

2 Preparation of Balance sheet for the new firm 2 Chalk & Talk

3 Retirement cum admission 1 Chalk & Talk

4 Calculation of Goodwill to deceased partner and share in the

profit of the firm earned

2 Chalk & Talk

5 Preparation of revaluation account and apportionment of

accumulated profits and losses.

2 Chalk & Talk

6 Preparation of capital account , executors a/c, and balance sheet 3 Chalk & Talk

7 Payment to partner’s executors through Joint Life Policy 2 Chalk & Talk

Unit IV

1 Meaning for dissolution, Modes of dissolution 1 Chalk & Talk

2 Normal dissolution – preparation of Realisation account, capital

account and bank account


3 Insolvency of a partner – Garner Vs. Murray Rules – Capital

ratio under fluctuating and fixed capital method

2 PPT,

Discussion

4 Insolvency of two partners 1 Chalk & Talk,

5 Insolvency of all partners 1 Chalk & Talk

6 Piece Meal Distribution – proportionate capital method 3 Chalk & Talk

7 Maximum Loss Method 3 Chalk & Talk

Unit V

1 Meaning for sale/ Conversion of the firm and its advantages 1 PPT

2 Computation of Purchase consideration 1 Chalk & Talk

3 Closure of firms books 1 Chalk & Talk,

4 Opening the books of new company 1 Chalk & Talk

Assignment

5 Closure of books & opening of books with Goodwill valuation 2 PPT, Discussion

6 Closure of books and opening of books when a partner becoming

insolvent

2 Chalk & Talk

Assignment

7 Amalgamation of two sole proprietorships 2 PPT, Quiz

8 Amalgamation of partnership and sole proprietorship 2 Chalk & Talk

9 Amalgamation of two or more partnership firms 1 Chalk & Talk

10 Amalgamation of existing partnership firm absorbing or taking

over another existing partnership firm

2 Chalk & Talk

11 Issues related to Accounting in Limited Liability Partnership 1 Discussion

Course Designers

1.Dr.S.Vijayalakshmi

2. Mrs.R.Gayathiri

PC17C10 DIRECT TAXES Category L T P Credit

CORE 86 4 - 5

Preamble

To educate the basic concepts and definitions of Income tax act 1961.

To provide adequate knowledge regarding computation of total income with different heads and

procedure for advance tax and TDS.

To acquaint the taxable procedure for filing of returns.

Course Outcomes




CO1 S S M L S

CO2 S M S L M

CO3 S S S S M


Syllabus

Unit I (16 Hrs)

Important definitions in the Income-tax Act, 1961 - Basis of charge; Rates of taxes applicable for

different types of assesses - Concepts of previous year and assessment year - Residential status and scope of

total income; Income deemed to be received / deemed to accrue or arise in India - Incomes which do not form

part of total income

Unit II (21 Hrs)

Income from salary- Income from House Property

Unit III (15 Hrs)

Income from Business or Profession

Unit IV (16 Hrs) Income from Capital Gains -Income from other sources

CO No CO Statement Knowledge Level

CO1 To secure knowledge about the basic concepts and important definitions of

income tax act K1

CO2 To acquire knowledge in different heads of income K2

CO3 To compute the taxable income of the assessee K3

Unit V (18 Hrs)

Income of other persons included in assessee’s total income -Aggregation of income; Set-off or carry

forward and set-off of losses. - Deductions from gross total income - Computation of total income and tax

payable – Provisions concerning advance tax and tax deducted at source – Provisions for filing of return of

income –Provisions Related to belated Returns and Revised returns.


Text Book

S.No

|Title Authors Publishers Edition & Year of

publication

1 Income Tax Law and

practices

V.P Gaur and

D.B.narang

Kalyani

Publishers

47th Edition 2018

Reference Books

S.No |Title Authors Publishers Edition & Year

of publication

1 Income Tax and

Practice

H.C. Mehrothra

and S.P. Goyal

Sultan chand & Sons 59th Edition

Reprint 2018

2 Income Tax Law and

Practice

K.Rajavelu SriVenkateswara

Educational Publication

Reprint 2018

3 Direct Tax Law and

Practice

Dr.Vinod and

K.Singhania

Tax Mann Publication Pvt

Ltd.,

41th edition

Reprint 2018

4 CA – IPCC Group I

Study Material and

practice manual

ICAI ICAI 2018

Pedagogy

Chalk and talk , PPT, Discussion, Assignment, Seminar.

Assessment Pattern

CA I & II











Module

No. Topic

No. of

periods

Content delivery

methods

Module

No. Topic

No. of

periods

Content delivery

methods

UNIT I

1 Important definitions in the Income-tax Act, 1961, Basis of

charge.

3 PPT

2 Rates of taxes applicable for different types of assesses 3 PPT

3 Concepts of previous year and assessment year Residential

status and scope of total income.

4 Chalk & Talk

4 Income deemed to be received / deemed to accrue or arise in

India.

4 Chalk & Talk,

Discussion

5 Incomes which do not form part of total income 2 Chalk & Talk,

Seminar

UNIT II

1 Income from salary definition, basic concepts. 2 Chalk & Talk

2 Provisions for allowances. 3 Chalk & Talk,

Assignment

3 Provisions for perquisites. 3 Chalk & Talk

4 Provisions for profit in lieu of salary. 4 Chalk & Talk

5 Deduction under sec 16 of salaries. 1 Chalk & Talk

6 Income from House Property. 3 Chalk & Talk

7 Calculation of Annual rental value. 3 Chalk & Talk

8 Deductions under House property, Calculation of Interest of

loan.

2 Chalk & Talk

Assignment

UNIT III

1 Income from Business. 5 Chalk & Talk

2 List of Disallowed Expenses and allowable expenses 5 Chalk & Talk

3 Income from Profession. 5 Chalk & Talk

UNIT IV

1 Income from Short term-Capital Gains. 5 Chalk & Talk

2 Income from long term -Capital Gains. 5 Chalk & Talk

Assignment

3 Income from other sources. 6 Chalk & Talk

UNIT V

1 Income of other persons included in assessee’s total income. 2 Chalk & Talk

Seminar

2 Aggregation of total income 3 Chalk & Talk

3 Set-off or carry forward and set-off of losses 4 Chalk & Talk

Assignment

4 Deductions from gross total income & Computation of total

income and tax payable

3 Chalk & Talk

5 Provisions concerning advance tax and tax deducted at source. 3 Chalk & Talk

PPT

6 Provisions for filing of return of income and provisions

relating to revised returns.

3 Chalk & Talk

PPT

Course Designers


2. Mrs. Prabha.L

PC17C11 FINANCIAL MANAGEMENT Category L T P credit

Core 71 4 4

Preamble

To develop an understanding of various aspects of financial management and acquire the ability to apply

such knowledge in decision making;

To develop the ability to analyze and interpret various tools of financial analysis and planning;

To understand concepts relating of management and financing of working capital and investment

decisions;

Course Outcomes




CO1 S S M L S

CO2 S L S S M

CO3 M S S S M


Syllabus

Unit I (11 Hrs)

Introduction, objectives, scope and significance of financial management - conflicts in Profit Vs. value

maximization principle –Time value of money: Compounding and Discounting techniques- Role and Purpose –

Financial management environment – Functions of finance executives in an organization – Financial distress

and insolvency.

Unit II (15 Hrs)

Different sources of finance - Characteristics of different types of long term debt and equity finance –

Method of raising long term finance – Different sources of short term finance – Internal fund as a source of

finance – International sources of finance – Other sources of finance – Sale and Lease back, Convertible debt,

Venture capital, Grants.

Unit III (17 Hrs) Lease financing – concept, classification, significance and limitations of lease financing – Financial

evaluation of leasing decision – Cost of capital – Significance and factors of cost of capital - Measurement of

costs of individual components of capital – Weighted average cost of capital (WACC) , Marginal cost of

capital, Effective interest rate – Capital structure decisions – Determinants and Significance of capital structure

– Capital structure planning and designing – Designing of optimum capital structure – Theories of capital

structure and value of the firm - EBIT – EPS Analysis – Break Even – EBIT Analysis – Under / Over

Capitalization.

Unit IV (17 Hrs) Types of Leverages – operating, financial and combined – Analysis of leverages – Capital investments

decisions and Dividend decisions - objectives of capital investment decisions - Methods of investment appraisal

- Payback period, discounted payback period, Accounting Rate of Return (ARR), Net Present value (NPV),

Internal rate of return (IRR), Multiple IRRs and Modified Internal rate of return (MIRR) and its Strengths -

Profitability index.

CO

Number


Level

CO1 Understand the concepts of financial management K1

CO2 Interpret financial statements for strategic decision making K2

CO3 Apply the concepts to enable financial planning K3

Unit V (11 Hrs) Management of Working Capital - Working capital policies - Inventory management – Receivables

management - Management of cash and marketable securities – Payables management - Financing of working

capital.

60% Theory 40% Problem

Text Book

S.No Title of the book Author Publisher Edition & Year of

publication

1 Financial

Management

Sashi K.Gupta

R.K.Sharma Kalyani Publishers

8th revised Edition

2015

Reference Books

S.No Title of the book Author Publisher Edition & Year

of publication

1. Financial

Management

IM Pandey Vikas Publishing

house Pvt Ltd

10th Edition 2015

2. Financial

Management

CA. B Sarvana

prasath

Walter kluwers 9th Edition 2014

3 Financial

Management for

CA – IPCC

P.C. Tulsian Sultan Chand

publication

5th Edition, 2016

4. CA – IPCC

Study Material

ICAI ICAI Current year

Pedagogy

Chalk and talk, PPT, Discussion, Assignment, Seminar, Quiz, Case study

Assessment Pattern

CA I & II


Total

Remember (K1) A (5*2 =10) (No Choice) 10 1or 2 sentences





Remember (K1) A (11*2 =22) (No Choice) 22 1or 2 sentences




Module

No. Topic

No. of

periods

Content delivery

methods

Module

No. Topic

No. of

periods

Content delivery

methods

UNIT I

1 Scope and Objectives of Financial Management 2 Chalk & Talk

2 Conflicts in Profit Vs. value maximization principle 1 PPT

3 Time Value of Money : Compounding and Discounting

techniques

4 Seminar

4 Financial management environment, Functions of finance

executives in an organization

2 Assignment

5 Financial distress and insolvency. 2 Seminar

UNIT II

1 Different sources of finance, Characteristics of different types

of long term debt and equity finance

3 PPT

2 Method of raising long term finance 2 Chalk & Talk

3 Different sources of short term finance – Internal fund as a

source of finance

2 Seminar

4 International sources of finance 4 Chalk & Talk

5 Other sources of finance – Sale and Lease back, Convertible

debt, Venture capital, Grants

4 Quiz & Case study

UNIT III

1 Lease financing – concept, classification, significance and

limitations of lease financing

2 PPT & Assignment

2 Financial evaluation of leasing decision – Cost of capital –

Significance and factors of cost of capital - Measurement of

costs of individual components of capital

4 Quiz

3 Weighted average cost of capital (WACC) , Marginal cost of

capital, Effective interest rate

3 Chalk & Talk

4 Capital structure decisions – Determinants and Significance of

capital structure – Capital structure planning and designing –

Designing of optimum capital structure

4 Assignment

5 Theories of capital structure and value of the firm – EBIT,

EPS Analysis, Break Even, EBIT Analysis, Under / Over

Capitalization

4 Chalk & Talk

UNIT IV

1 Types of Leverages, operating, financial and combined and

Analysis of leverages

3 Chalk & Talk

2 Objectives of capital investment decisions - Methods of

investment appraisal

2 PPT

3 Capital investments decisions and Dividend decisions,

payback period, discounted payback period, Accounting Rate

of Return (ARR),

4 Seminar

4 Net Present value (NPV), the impact of taxation and inflation

on the NPV analysis , the working capital in adjustment in an

NPV analysis, capital rationing, equivalent annual costs,

adjusted present value

4 Lecture & PPT

5 Modified Internal Rate of Return, Discounted Payback Period

and Profitability Index

4 Chalk & Talk

UNIT V

1 Working capital policies 2 Chalk & Talk

2 Inventory management 2 Chalk & Talk

3 Receivables management 2 PPT

4 Management of cash and marketable securities 1 Chalk & Talk

Module

No. Topic

No. of

periods

Content delivery

methods

5 Payables management 2 Discussion

6 Financing of working capital 2 Chalk & Talk

Quiz

Course Designers

1. Mrs.B.Navaneetha


PC17C12 AUDITING AND ASSURANCE I Category L T P Credit

Core 56 4 - 3

Preamble

To educate the concept of auditing and its relationship with other disciplines.

To enhance the practical knowledge relating the procedures of auditing practices.

To develop the analytical concept and eternal control over the accounting reviews.

Course Outcomes




CO1. S S M L S

CO2. S S S L M

CO3. S M S S M


Syllabus

Unit I (11 Hrs)

Auditing Concepts: Nature, objective and scope of Audit. Relationship of auditing with other

disciplines. Standard Setting Process: Overview, Standard-setting process, Role of International Auditing

and Assurance Standards Board (IAASB) & Auditing and Assurance Standards Board (AASB). Standards

on Auditing, Engagement Standards: Qualities of Auditor, Elements of System of Quality Control, Ethical

requirements relating to an audit of financial statements. Inherent Limitations of an audit, Preconditions for

an audit.

Unit II (11 Hrs)

Audit Engagement: Agreement on Audit Engagement Terms; Terms of Engagement in Recurring

Audits, Leadership Responsibilities for Quality on Audits, Concept of Auditor’s Independence, Threats to

Independence; Acceptance and Continuance of Client Relationships and Audit Engagements. Audit

Strategy, Audit planning, Audit programme, Development of Audit Plan and Programme, Control of quality

of audit work - Delegation and supervision of audit work; Materiality and Audit Plan; Revision of

Materiality; Documenting the Materiality; Performance Materiality

Unit III (12 Hrs)

Audit Documentation: Nature, Purpose, Form, Content & Extent of Audit Documentation;

Completion Memorandum; Ownership and custody of Audit Documentation; Audit procedures for

obtaining audit evidence. Sources of evidence, Relevance and Reliability of audit evidence, Written

CO

Number


Level

CO1. Explicate the basic principles of auditing K1

CO2. Learn the auditing assurance standards and the documentation evidence K2

CO3. Interpret procedural aspects of internal control system in auditing K3

Representations as Audit Evidence: Written Representations about Management’s Responsibilities.

Obtaining evidence of existence of inventory: Audit procedure to identify litigation & claims, External

confirmation procedures, Audit evidence about opening balances, Accounting policies and reporting with

regard to opening balances, Nature of Related Party Relationships & Transactions, Auditor's obligations in

different situations of subsequent events, Auditor and Going Concern Assumption.

.Unit IV (11 Hrs)

Audit Risk, Identifying and Assessing the Risk of Material Misstatement, Risk Assessment

procedures; Understanding the entity and its environment. Internal control ,Documenting the Risks;

Evaluation of internal control system; Testing of Internal control; Internal Control and IT Environment;

Materiality and audit risk; Internal audit, Basics of Standards on Internal Audit (SIAs) issued by the ICAI.

Basics of Internal Financial Control and reporting requirements; Distinction between Internal Financial

Control and Internal Control over Financial Reporting. Responsibility for the Prevention and Detection of

Fraud; Fraud Risk Factors; Risks of Material Misstatement Due to Fraud; Communication of Fraud;

Provisions of the Companies Act 2013 relating to fraud and rules there under including reporting

requirements under CARO.

Unit V (11 Hrs) Audit in an Automated Environment: Key features, Impact of IT related Risks, Impact on Controls,

Internal Financial Controls as per Regulatory requirements, Types of Controls, Audit approach,

Understanding and documenting Automated environment, Testing methods, data analytics for audit,

assessing and reporting audit findings. Audit Sampling: Meaning of Audit Sampling, Designing an audit

sample, Types of sampling. Sample Size and selection of items for testing: Sample selection method.

Analytical Procedure: Meaning, nature, purpose and timing of analytical procedures, Substantive analytical

procedures, Designing and performing analytical procedures prior to Audit; investigating the results of

analytical procedures.

Text Books

S.no Title Authors Publishers Edition and Year of

Publication

1 Auditing and

Assurance

Varsha Ainapure &

Mukund Ainapure.

PHL 2nd

Edition, 2009

2 Auditing Principles

& Practices

Pradeep Kumar,

Baldev Suchdeva

Kalyani Publishers 8th edition Reprint 2014

Reference Books

S.No Title Authors Publishers Edition & Year

of Publication

1. Principles and Practice of

Auditing

Dinkar Pagare Sultan Chand &

Sons, New Delhi.

12th Revised

Edition 2016

2. Practical Auditing B.N.Tandon,

S.Sudharsanam

Sultan Chand &

Sons, New Delhi.

3rd

edition Reprint

2008

3. CA – Inter

Study Material

ICAI ICAI 2017

Pedagogy

Chalk and talk , PPT, Discussion, Assignment, Seminar, Quiz.

Assessment Pattern

CA I & II


Total






Remember (K1) A – 12*2 = 24 Marks (12 out of 15) 24 1 or 2 sentences




Module

No. Topic

No. of

periods

Content delivery

methods

Unit – I

1 Auditing Concepts: Nature, objective and scope of Audit,

Relationship of auditing with other disciplines

2 Chalk & Talk,

Group Discussion.

2 Standard Setting Process 1 PPT

3 Role of International Auditing and Assurance Standards

Board (IAASB) & Auditing and Assurance Standards Board

(AASB)

2 PPT & , Assignment

4 Standards on Auditing 1 Chalk & Talk

5 Qualities of Auditor 1 Chalk & Talk

6 Elements of System of Quality Control 1 PPT

7 Ethical requirements relating to an audit of financial

statements

1 Chalk & Talk

8 Inherent Limitations of an audit; Preconditions for an audit 2 Chalk & Talk

Unit –II

1 Audit Engagement; Agreement on Audit Engagement

Terms

2 Discussion

2 Terms of Engagement in Recurring Audits; Leadership

Responsibilities for Quality on Audits

2 Chalk & Talk

3 Concept of Auditor’s Independence; Threats to

Independence

1 PPT

4 Acceptance and Continuance of Client Relationships and

Audit Engagements.

1 Chalk & Talk

5 Audit Strategy 1 PPT

6 Audit planning; Audit programme; Development of Audit

Plan and Programme

1 Chalk & Talk

7 Control of quality of audit work - Delegation and supervision

of audit work

1 PPT, Assignment

8 Materiality and Audit Plan; Revision of Materiality;

Documenting the Materiality; Performance Materiality

2 Chalk & Talk

Unit III

1 Audit Documentation; Nature, Purpose, Form, Content &

Extent of Audit Documentation

2 PPT , seminar

2 Completion Memorandum; Ownership and custody of Audit 1 Chalk & Talk,

Module

No. Topic

No. of

periods

Content delivery

methods

Documentation Group Discussion.

3 Audit procedures for obtaining audit evidence; Sources of

evidence

1 Chalk & Talk,

Assignment

4 Relevance and Reliability of audit evidence; Internal control

questionnaire, Internal control check list,

1 PPT

5 Written Representations as Audit Evidence; Written

Representations about Management’s Responsibilities;

1 Chalk & Talk

6 Obtaining evidence of existence of inventory; Audit

procedure to identify litigation & claims; External

confirmation procedures

2 Chalk & Talk

7 Audit evidence about opening balances; Accounting policies

and reporting with regard to opening balances

1 PPT

8 Nature of Related Party Relationships & Transactions 1 Chalk & Talk,

Group Discussion.

9 Auditor's obligations in different situations of subsequent

events; Auditor and Going Concern Assumption

2 Chalk & Talk

Unit IV

1 Audit Risk, Identifying and Assessing the Risk of

Material Misstatement, Risk Assessment procedures;

Understanding the entity and its environment

2 Chalk & Talk

2 Internal control, Documenting the Risks; Evaluation of

internal control system

1 PPT

3 Testing of Internal control; Internal Control and IT

Environment

1 Chalk & Talk,

Seminar

4 Materiality and audit risk; Internal audit, Basics of

Standards on Internal Audit (SIAs) issued by the ICAI

2 Chalk & Talk

5 Basics of Internal Financial Control and reporting

requirements; Distinction between Internal Financial

Control and Internal Control in Financial Reporting.

2 PPT

6 Responsibility for the Prevention and Detection of Fraud;

Fraud Risk Factors

1 Discussion

7 Risks of Material Misstatement Due to Fraud;

Communication of Fraud

1 PPT

8 Provisions of the Companies Act 2013 relating to fraud

and rules thereunder including reporting requirements

under CARO.

1 Chalk & Talk

Unit V

1 Audit in an Automated Environment: Key features,

Impact of IT related Risks

1 PPT

2 Impact on Controls, Internal Financial Controls as per

Regulatory requirements, Types of Controls

2 PPT

3 Audit approach, Understanding and documenting Automated

environment,

1 Chalk & Talk,

Seminar

4 Testing methods, data analytics for audit, assessing and

reporting audit findings.

1 Chalk & Talk

5 Audit Sampling: Meaning of Audit Sampling; Designing an

audit sample; Types of sampling

2 Chalk & Talk

6 Sample Size and selection of items for testing; Sample

selection method.

1 Chalk & Talk,

Seminar

7 Analytical Procedure: Meaning, nature, purpose and timing of

analytical procedures; Substantive analytical procedures

2 Chalk & Talk

Module

No. Topic

No. of

periods

Content delivery

methods

8 Designing and performing analytical procedures prior to

Audit; investigating the results of analytical procedures

1 PPT

Course Designers


2. Mrs. R. Judith Priya

PC17A03 MARKETS AND MARKETING Category L T P Credit

ALLIED 71 4 - 5

Preamble

To understand about market and market structure

To study about the marketing concepts and functions of marketing

To gain knowledge about product planning, development product mix strategies and PLC

Course Outcomes


Ma

ppi

ng

wit

h

Pro

gra

mm

e Outcomes

COS PO1 PO2 PO3 PO4 PO5

CO1. M L L M L

CO2. M L L M L

CO3. M L L M L


Syllabus

UNIT I (14Hrs)

Meaning of market , market place and marketing –types of markets- demand and supply as key factor –

features that make the composition of a market – size , structure , buyers , suppliers , market segments , generic ,

niche and specialized market segments – market forces – online markets and their features and business

processes.

UNIT II (14Hrs)

Market for goods and services – market structure – large medium and small suppliers , market leaders ,

competitive markets , cartels (formal and informal) monopolies and oligarchic – competition of different types

like price , service , quality of goods and services – innovation in goods and services.

UNIT III (14Hrs)

Marketing – definition – objectives – micro and macro marketing –Traditional and modern marketing

concepts – marketing in economic development. Marketing implementation and control – Consumer buying

behaviour – characteristics - types. Marketing information system – characteristics, benefits and types

CO No CO statement Knowledge level

CO 1 Understand the meaning of market, demand and supply as key factor,

market forces, market for goods and services.

K1

CO2 Gain knowledge on Micro and Macro marketing, modern marketing

concept, functions of marketing, mix, segmentation and positioning.

K2

CO3 Explain Product planning, product line, product mix, PLC, pricing

strategies, diversification.

K3

UNIT IV (14Hrs)

Functions of marketing – marketing mix – market segmentation – market targeting and positioning –

channel of distribution – types of channels – tele-marketing – relationship marketing.

UNITV (15Hrs)

Product planning – development – product line – product mix strategies – product lifecycle – pricing

strategies – diversification. International marketing – importance – objectives – policies – import and export

marketing.

Text Book

S.No Title Author Publisher Edition

1. Modern Marketing R.S.N. Pillai &

Bagawathi

S. Chand Reprint ,2014

Reference Books

S.No Title Author Publisher Edition

1. The Indian financial

system: markets ,

institutions and services

Bharati .v. pathak Pearson India 3rd

Edition, 2010

2. Marketing management

(text and cases)

An Indian perspective

Rajendra. P

Maheswari

International book

house

1st Edition,2012

Pedagogy

Chalk and talk, PPT, Discussion, Assignment, Seminar, Quiz.

Assessment Pattern

CA I & II


Remember K1 A - 5 x 2 (no choice) 10 1 OR 2 sentences

50 Understanding K2 B – 4x5 (no choice) 20 250 words

Apply k3 C - 2 x 10 ( 2 out of 3) 20 500 words



Remember K1 A – 12 x2( 12 out of

15)

24 1 OR 2 sentences

100 Understanding K2 B – 6 x6 ( 6 out of 8) 36 250 words

Apply k3 C – 4 x 10 ( 4 out of 6) 40 500 words


Module

no.

Topic No. Of

periods

Content delivery methods

UNIT I

1. Meaning of market , market place and

marketing, types of markets

1 Chalk and talk

2. Demand and suppliers key factor 1 Discussion

3. Features that make the composition of a market

– size structure buyer

2 Seminar

4. Suppliers , market segments , generic , niche

and specialized market segment 2 PPT

5. Market forces 2 Discussion & Assignment

6. Online markets 2 Chalk and talk

7. Features of online markets 2 Discussion

8. Online market and business processes 2 Chalk and talk

UNIT II

1. Market for goods and services 2 Chalk and talk

2. Market structures – large, medium and small

scale suppliers

2

PPT

3. Market leaders , competitive markets 2 Discussion

4. Cartels ( formal and informal ) 2 Chalk and talk

5. Monopolies and oligarchic 2 Discussion

6. Competition of different types like price ,

service , quality of goods and services

2 Chalk and talk

7. Innovations in goods and services 2 Seminar

UNIT III

1. Marketing – meaning and definition 1 Discussion

2. Objectives 1 Chalk and talk

3. Micro and macro marketing 2 Seminar

4. Traditional and Modern marketing concepts 2 PPT

5. Marketing in economic development 1 Seminar & Assignment

6. Marketing implementation and control 1 Chalk and talk

7. Consumer buying behaviour, characteristics

and types

2 Discussion

8. Marketing Information System, its

characteristics

2 Chalk and talk

9. Marketing Information System, its benefits and

types

2 Chalk and talk

UNIT IV

1. Functions of marketing 1 Chalk and talk

2. Marketing mix 1 PPT

3. Market segmentation 1 Discussion

4. Market targeting 2 Chalk and talk

5. Market positioning 2 Discussion

6. Channel of distribution 1 PPT

7. Types of channels 2 Discussion

8. Tele marketing 2 Chalk and talk

9. Relationship marketing 2 Seminar

UNIT V

1. Product planning 2 Chalk and talk

2. Product development 1 Discussion

3. Product line 1 Seminar

4. Product mix strategies 2 PPT

5. PLC 1 Discussion& Assignment

6. Pricing strategies 2 Chalk and talk

7. Diversification 1 Seminar

8. International marketing 1 Chalk and talk

9. Importance and objectives 1 Discussion

10. Policies 1 Chalk and talk

11. Import and export marketing 2 Chalk and talk

Course Designers


2. Dr. G.Lakshmi

PC17A04 BANKING Category L T P Credit

Allied 71 4 - 5

Preamble

To Familiarize the Banking theory and concepts.

To assist the students to learn about the Rules and regulations of RBI.

To Understand and deal with various techniques of E-Banking.

Course Outcomes




CO1 S M M L S

CO2 M S L M S

CO3 S S M S S


Syllabus

Unit I (15 Hrs)

Introduction Meaning, Nature and Scope of Banking, Banking Regulation Act 1949, RBI Constitution,

Management and Function. Commercial Banking –Classification of Banks –Functions –Creation of Credit–

Balance Sheet –Investment Policies –Bank Asset–Banking Structure –Clearing Houses.

Unit II (14 Hrs)

Nationalization of banks: Objectives of Nationalization, Nationalization and new economic

policy, Privatization of banks, foreign banks. NABARD –State Bank of India–Exchange Banks –Commercial

Banks - Indigenous Banks–Co-operative Banks.

Unit III (14 Hrs)

Administration of RBI, Function of RBI, Printing of securities and minting in India, Issue of Plastic

Notes, RBI guidelines for new bank licenses, Revised priority sectors lending norms.

Unit IV (14 Hrs)

Meaning, objectives and methods of credit control, quantitative credit control & qualitative credit

control, credit policy of RBI, RBI’s first Bi- monthly monetary policy, objectives & evaluating

monetary policy.

Unit V (14 Hrs)

Electronic Banking E-banking, Any time Banking, Anywhere Banking, Home Banking, Internet

Banking, Mobile Banking, Core Banking.

Text Book

S.No. Title Authors Publishers Edition & Year of

Publication

CO No. CO Statement Knowledge Level

CO1 To learn the principles of banking regulation act 1949 K1

CO2 To study the management of various aspects banking. K2

CO3 To describe the various functions of banking K3

1 Banking Law Theory

and Practice

K P M Sundharam

& P N Varshney

Kalyani

Publications

Reprint 20th Edition

2015

Reference Books

S.No. Title Authors Publishers

Edition & Year

of

Publication

1 Banking-Theory,

Law and Practice

E Gordon and K

Natrajan

Himalaya Publishing

House

17th Edition

2014.

2 Banking Theory

and Practice”

Dr. P.K. Srivastava, Himalaya Publishing

House, Mumbai.

Reprint 2016

Pedagogy

Chalk and talk , PPT, Discussion, Assignment, Case study

Assessment Pattern

CA I & II


Total






Remember (K1) A –12*2 (12 out of 15) 24 1 or 2 sentences

100 Understand (K2) B – 6*6 (6 out of 8) 36

250 words

Apply (K3) C – 4*10 (4 out of 6) 40 500 Words


Module

No. Topic

No. of

periods

Content delivery

methods

Unit – I

1 Introduction Meaning, Nature and Scope of banking. 3 Chalk & Talk

2 Banking Regulation Act 1949, Commercial Banking

Classification of Banks ,Functions

2 PPT

3 RBI Constitution, Management and Function 2 Discussion

4 Commercial Banking, 2 Chalk & Talk, PPT

5 Creation of Credit, Balance Sheet 2 Chalk & Talk

6 Bank Asset, Banking Structure, Clearing Houses. 2 Discussion, PPT

7 Investment Policies 2 PPT

Unit –II Chalk & Talk

1 Nationalization of banks: Objectives of

Nationalization.

2 PPT

2 Nationalization and new economic policy. 2 Discussion

3 Privatization of banks, foreign banks. 3 Chalk & Talk, PPT

Module

No. Topic

No. of

periods

Content delivery

methods

4 NABARD ,State Bank of India 2 Chalk & Talk

5 Exchange Banks ,Commercial Banks 3 Discussion, PPT

6. Indigenous Banks, Co-operative Banks. 2 PPT

Unit III

1 Administration of RBI, Function of RBI. 3 Chalk & Talk

2 Printing of securities and minting in India, 2 PPT

3 Issue of Plastic Notes, 3 Discussion

4 RBI guidelines for new bank licenses, 3 Chalk & Talk, PPT

5. Revised priority sectors lending norms. 3 Chalk & Talk

Assignment

Unit IV

1 Meaning, objectives and methods of credit control

quantitative credit

3 Chalk & Talk

Assignment

2 control & qualitative credit control 4 PPT

3 credit policy of RBI 2 Discussion

4 RBI’s first Bi- monthly monetary policy 2 Chalk & Talk, PPT

5. objectives & evaluating monetary policy 3 Chalk & Talk

Assignment.

Unit V

1 Electronic Banking E-banking 2 Chalk & Talk

2 Any time Banking 2 PPT

3 Anywhere Banking 2 Discussion

4 Home Banking 2 Chalk & Talk, PPT

5 Internet Banking 2 Chalk & Talk

6 Mobile Banking 2 Discussion, PPT

7 Core Banking 2 PPT

Course Designers:

Dr.S.Vijayalakshmi

Mrs.L.Prabha

programme educational objective · 2017 - 2018 batch psgr krishnammal college for women department...

Documents