KONGUNADU ARTS AND SCIENCE COLLEGE

(AUTONOMOUS)
COIMBATORE – 641 029

DEPARTMENT OF COMMERCE WITH CA

CURRICULUM AND SCHEME OF EXAMINATIONS (CBCS)

(2018 – 2019 and Onwards)
 KONGUNADU ARTS AND SCIENCE COLLEGE
(AUTONOMOUS)
Coimbatore – 641029

Vision:

1. Developing the total personality of every student in a holistic way by adhering to the
principles of Swami Vivekananda and Mahatma Gandhi.

Mission:

1. Imparting holistic and man-making education with emphasis on character, culture and value -
moral and ethical.
2. Designing the curriculum and offering courses that transform its students into value added
skilled human resources.
3. Constantly updating academic and management practices towards total quality management
and promotion of quality in all spheres.
4. Extending the best student support services by making them comprehensive and by evolving a
curriculum relevant to student community and society at large.
5. Taking steps to make education affordable and accessible by extending scholarships to the
meritorious and economically disadvantaged students.
6. Moulding the teachers in such a way that they become the role models in promoting Higher
Education.

DEPARTMENT OF COMMERCE WITH CA

Vision:

The Department of Commerce with Computer Applications envisions excelling in the field of
higher education and catering to the scholastic and developmental needs of the individual, through
continuous creation of critical knowledge base for the society's sustained and inclusive growth.

Mission:

1. To create educated individuals qualified in specialized knowledge in the field of Commerce

with Computer Application.
2. To plan and implement academic programmes of the highest quality that would foster the
holistic development of individuals who will be empowered to act as the conscience of
society.
 3. To help in the creation and development of manpower that would provide intellectual
leadership to the community.
4. To provide skilled manpower to the professional, industrial and service sectors in the country
so as to meet global demands.
5. To encourage the students for excellence in higher education and research.

PROGRAMME OUTCOME (PO)

PO 1 These courses have opened the floodgates in the area of computers and other core
industries, and other professional studies CA, ICWA etc.
PO 2 This program courses consist of both theoretical as well as good practical exposures to
the students in the relevant areas to meet the industries expectations.
PO 3 Courses of this program provide bright future in the IT fields, Software, Banks,
Companies and BPOs.
PO 4 Learners will acquire the skills like effective communication, decision making, problem
solving strategy in business environment.
PO 5 Gear up with a fundamental knowledge of research techniques.
PO 6 To inculcate entrepreneurship skills to establish and manage their business effectively
PO 7 This curriculum gives ability to overcome digitalization changes independently
PO 8 Attain the acquaintance in Marketing and apply the marketing skill after building the
products
PROGRAMME SPECIFIC OUTCOME (PSO)

PSO 1 To develop a broad range of business skills and knowledge, development of general and
specific capabilities to meet the current and future expectation of business, industries
and economy at the national and global level.
PSO 2 Learners will be able to prove proficiency with the ability to engage in competitive
exams like CA, CS, ICWA and other courses.
PSO 3 Programme has opened the floodgates in the eve of software application jobs in the eve
of trade Commerce, Business, Banking, Insurance and in related eve of business.
PSO 4 Learners will gain thorough systematic and subject skills within various disciplines of
commerce, business, accounting, economics, finance, auditing and marketing.
PSO 5 Students will be able to demonstrate progressive learning of various tax issues and tax
forms related to individuals. Students will be able to demonstrate knowledge in setting
up a computerized set of accounting books.
 CURRICULUM AND SCHEME OF EXAMINATIONS (CBCS)
(APPILCABLE TO STUDENTS ADMITTED DURING THE ACADEMIC YEAR 2018-2019 AND ONWARDS)

Hours/Cycle
Exam. Marks

Exam. (Hrs)
Duration of
Instruction
Semester

Credits
Part Subject Code Title of the Paper

CIA ESE Total

Lan - Tamil I/Hindi I/ French I /
I 18TML1A1@ 6 25 75 100 3 3
Malayalam I / Sanskrit I
II 18ENG101 Lan - English I 6 25 75 100 3 3
18UCC101 C. P. 1 - Principles of Accountancy 4 25 75 100 3 3
I 18UCC102 C.P. 2 - Introduction to Information Technology 4 25 75 100 3 3
III 18UCC1A1 ALLIED PAPER. 1 - Business Mathematics 6 25 75 100 3 5

18UCC1CL C.Pr. 1 - Computer Applications I - MS Office 2 20 30 50 3 1

IV 18EVS101 Environmental Studies** 2 - 50 50 3 2

Total 30 600 20

Lan - Tamil II/Hindi II/French II/

I 6 25 75 100 3 3
18TML2A2@ Malayalam II/Sanskrit II

II 18ENG202 Lan - English II 6 25 75 100 3 3

18UCC203 C.P. 3 – Financial Accounting 4 25 75 100 3 3
18UCC204 C.P.4 – Indian Banking system 4 25 75 100 3 3

III 18UCC2A2 ALLIED PAPER. 2 - Business Statistics 6 25 75 100 3 5

II
C. Pr.2 -Computer Applications II – Accounting
18UCC2CM 2 20 30 50 3 1
Package Tally

IV 18VED201 Value Education - Moral & Ethics** 2 - 50 50 3 2

Total 30 600 20

III 18UCC305 C.P.5 – Cost Accounting 6 25 75 100 3 5

18UCC306 C.P. 6 – Direct Tax & GST 6 25 75 100 3 5
18UCC307 C.P. 7– Database Management Systems 5 25 75 100 3 4
18UCC3A3 ALLIED PAPER. 3 – Principles of Marketing 5 25 75 100 3 5

III 18UCC3CN C.Pr.3 -Computer Applications III – SQL 4 40 60 100 3 2

18UCC3S1 Skill based subject 1 – Managerial Economics 2 25 75 100 3 3

IV 18TBT301/ Basic Tamil*/Advanced Tamil**/
18TAT301/ Non major Elective-I** 2 - 75 75 3 2
18UHR 3N1 Human Rights

Total 30 675 26
 18UCC408 C.P. 8- Corporate Accounting 6 25 75 100 3 5

18UCC409 C.P. 9- Principles of Auditing 5 25 75 100 3 4

III 18UCC410 C.P. 10-Object Oriented Programming with C++ 5 25 75 100 3 4

ALLIED PAPER. 4 – Executive Business

18UCC4A4 6 25 75 100 3 5
Communication

IV 18UCC4CO C.Pr.4 -Computer Applications IV - C++ Programming 4 40 60 100 3 2

2 25 75 100 3 3
18UCC4S2 Skill based subject 2 – Principles of Management

IV 18TBT402/ Basic Tamil*/Advanced Tamil**/ Non

18TAT402/ major Elective-II** 2 - 75 75 3 2

18UWR4N2 Women rights

Total 30 675 25

18UCC511 C.P.11- Management Accounting 6 25 75 100 3 5

18UCC512 C.P. 12 Financial Management 6 25 75 100 3 4

18UCC513 C.P.13- Programming in Visual Basic 6 25 75 100 3 5

III
18UCC5E1 Elective Paper –I 6 25 75 100 3 5

V
18UCC5CP C.Pr.5 - Computer Applications V – Visual Basic 4 40 60 100 3 2

Skilled based subject 3 – Human Resource

IV 18UCC5S3 2 25 75 100 3 3
Management

18UCC5IT Institutional Training GRADE**** -

Total 30 600 24

18UCC614 C.P.14- E-Commerce 6 25 75 100 3 4

18UCC615 C.P.15- Internet and Web Designing 6 25 75 100 3 5

III 18UCC6E2 Elective paper - II 6 25 75 100 3 5

VI
18UCC6CQ C.Pr.6 - Computer Applications VI - HTML & Internet 4 40 60 100 3 2

18UCC6Z1 Project Work & Viva-voce*** 6 20 80 100 - 5

IV 18UCC6S4 Skill based subject 4 - Cyber Law 2 25 75 100 3 3

V $$ Extension Activities - 50 - 50 1

Total 30 650 25

GRAND TOTAL 180 3800 140

@ French/Hindi/Malayalam/Sanskrit
* No End of Semester Examinations (ESE). Only Continuous Internal
Assessment (CIA).
** No Continuous Internal Assessment (CIA). Only End of Semester
Examinations (ESE).
*** Project Report – 60 marks; Viva-voce – 20 marks; Internal – 20 marks
**** The students shall undergo an Internship training/field work for a
minimum period of 2 weeks at the end of the fourth semester during summer
vacation and submit the report in the fifth semester. The report will be
evaluated for 100 marks along with the internal viva voce by the respective
faculty. According to their marks, the grades will be awarded as given below.
Marks % Grade
85-100 O
70-84 D
60-69 A
50-59 B
40-49 C
<40 U (Reappear)

$$ NCC/NSS/YRC/PYE/RRC/WEC/ECC
MAJOR ELECTIVE PAPERS
(Any 2 papers are to be chosen from the following 6 papers)
1. Research Methodology
2. Investment Management
3. Management Information System
4. Industrial Law
5. Entrepreneurship Development
6. Consumer affairs

LIST OF NON-MAJOR ELECTIVES

1. Human Rights (18UHR3N1)

2. Women’s Rights(18UWR4N2)

Note: In core / allied subjects, no. of papers both theory and practical are included
wherever applicable. However, the total credits and marks for core/allied subjects
remain the same as stated below.
 TALLY TABLE

S.No Part Subject Marks Credit

1. I Lan – Tamil / Hindi / French / Malayalam/ Sanskrit 200 6
2. II Lan – English 200 6
Core/Practical / Project 2,100 77
3. III Allied 400 20
Electives 200 10
Basic Tamil/Advanced Tamil/ Non - major Electives 150 4
Skilled based subject 400 12
4.
Environmental studies 50 2
IV
Value Education 50 2
5. V Extension Activities 50 1
Total 3,800 140
Note:
LAN – Language PYE – Physical Education
NCC – National Cadet Corps RRC – Red Ribbon Club
NSS – National Service Scheme WEC – Women Empowerment Cell
YRC – Youth Red Cross ECC – Eco Club

 25% CIA is applicable to all subjects except JOC, COP and Diploma
Courses, which are considered as extra credit courses.

Note:
CBCS – Choice Based Credit System
CIA – Continuous Internal Assessment
ESE – End of Semester Examinations
JOC – Job Oriented Course
Instructio

Duration
n Hours

Credits

Subject Code Title

Total
ESE
CIA

18UCC0J1 JOC(PRACTICALS):COMPUTER 3 - 100 100 3 Hrs 2

APPLICATION IN BUSINESS
 BLOOM’S TAXONOMY BASED ASSESSMENT PATTERN

K1-Remember; K2-Understanding; K3-Apply; K4-Analyze; K5-Evaluate

1. Theory Examination - Part I, II & III

(i) CIA I & II and ESE: 75 Marks
Knowledge
Section Marks Description Total
Level
K1 Q1 to 10 A (Answer all) 10 x 1 = 10 MCQ
K2
Q11 to 15 B (Either or pattern) 5 x 5 = 25 Short Answers
75
K3 & K4 Descriptive /
C (Either or pattern) 5 x 8 = 40
Q16 to 20 Detailed

2. Practical Examination:
Knowledge
Section Marks Total
Level
K3 Experiments 25
K4 30
Record Work 05
K5

Knowledge
Section Marks Total
Level
K3 Experiments 50
K4 60
Record Work 10
K5
3. Project Viva Voce:
Knowledge
Section Marks Total
Level
K3 Project Report 60
K4 80
Viva voce 20
K5

Components of Continuous Internal Assessment

Components Marks Total
Theory CIA 1 75 (75+75 = 150/10)
CIA 2 75 15
25
Assignment/Seminar 5
Attendance 5
Practical CIA Practical 10 25
Observation Notebook 5 10 20 40
Attendance 5 5
Project Review 15
20
Regularity 5
 UCC 01
18UCC101
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC101 CORE PAPER.1 – PRINCIPLES OF ACCOUNTANCY

Batch Semester Hours / Week Total Hours Credits
2018-2019 I 4 60 3

Course Objectives
1. To enlighten the students on the basics of accountancy
2. To gain knowledge relating to accounting procedures and preparation of final statements.
3. To understand the rules of accounting used to enter the business transactions in a systematic
manner to maintain books of accounts.

Course Outcomes (CO)

K1 CO1 Recollecting the basic concepts, conventions, methods and techniques underlying
the accounting practices.
K2 CO2 Enabling students to understand the concept of accounting.
K3 CO3 Getting the ideas for preparing and presenting financial statement in accordance
with generally accepted accounting principles.
K4 CO4 Analyzing and interpreting accounts related to transactions in accordance with
accounting theory.

Syllabus

UNIT - I ACCOUNTING CONCEPTS (12 Hours)

Fundamentals of Book Keeping – Accounting Concepts and Conventions – Assets,

Liabilities – Accounting Standards- an overview - Journal –Ledger – Trial Balance(With Simple
Adjustments)- Preparation of Final Accounts (With Simple Adjustments).

UNIT - II BANK RECONCILATION STATEMENT (12 Hours)

Rectification of Errors –Meaning-Types of Errors-Error of Principle –Error of Commission-

Error of Compensating Errors- Bank Reconciliation Statement-Introduction-Definition-Need for
Bank Reconciliation Statement-Preparation of Bank Reconciliation Statement.
 UCC 02

18UCC101

UNIT - III NON- TRADING ACCOUNTS (12 Hours)

Accounts of Non-Trading Concerns – Capital and Revenue Expenditure - Receipts and

Payments Account- Income and Expenditure Account and Balance Sheet.

UNIT - IV CONSGINMENT ACCOUNTS (12 Hours)

Accounts of Consignments Meaning of Consignment – *Distinction between a

Consignment and a Sale – Accounting Treatment In the books of Consignor and Consignee –
Valuation of Unsold Consignment Stock- Goods at Cost Price and Invoice Price – Treatment of
Normal Loss and Abnormal Loss.

UNIT - V JOINT VENTURE (12 Hours)

Accounts of Joint Venture- Meaning of Joint Venture – *Characteristics of a Joint Venture

– Difference between Joint Venture and Consignment – Accounting Treatments – Separate Set of
Books Method – Not in Separate Set of Books Method .

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.
NOTE: Distribution of Marks for Theory and Problems shall be 20% and 80 %respectively.

Teaching Methods
Black Board, Seminars and Assignment

TEXT BOOKS
1. T.S.Reddy & Moorthy (2016), Financial Accounting, 4th Edition, Margham Publications.
2. S.P.Jain & K.L.Narang (2016), Advanced Accountancy, 14th Edition, Kalyani Publishers.

REFERENCE BOOKS
1. Suneel K. Maheshwari, Sharad K Maheshwari, S N Maheshwari (2015), Financial
Accounting For B.Com, CA, CS, & ICWA (Foundation) Courses 5th Edition, Vikas
Publishing House Pvt. Ltd.,.
2. N.Vinayakam & D.Charumathi (2014), Financial Accounting, 1 stEdition, S.Chand & Co Ltd,.
3. Dr.M.A.Arulanandam, Dr.K.S.Raman(2013), Advanced Accountancy, 7th Edition, Himalaya
Publication.
4. R.S.N.Pillai, S.Uma, Bagavathi (2013), Advanced Accountancy, Kalayan Publication.
5. Shukla. M. C and Grewal. T. S and Gupta. S.L.,(2010) Advanced accountancy, New Delhi, S.
Chand And Co..
 UCC 03
18UCC101

MAPPING
PSO
CO PSO1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 M S S M S
CO2 H S M M S
CO3 S S M S M
CO4 M S S H S

S – Strong H – High M – Medium L – Low

 UCC 04
18UCC102
Programme Code: 14 COMMERCE WITH CA
Course Code: 18UCC102 CORE PAPER. 2 -INTRODUCTION TO INFORMATION
TECHNOLOGY
Batch Semester Hours / Week Total Hours Credits
2018-2019 I 4 60 3

Course Objectives
1. To gain the Knowledge about computers and their usage in business.
2. To understand the basic computer concepts and formulate the system problems.
3. To apply the system techniques to solve the modern business problems.

Course Outcomes (CO)

K1 CO1 Collecting the information regarding various operations of computers.
K2 CO2 Solving the problems related to numbering system.
K3 CO3 Knowing about the system configurations.
K4 CO4 Gaining knowledge about the various types of networks and system analysis.

Syllabus

UNIT - I COMPUTER BASICS (12 Hours)

Introduction to Computers – Characteristics- Generation of Computer – Computer

applications in business – Classification of computers – Basic principles of operations of computer.

UNIT - II COMPUTER NUMBER SYSTEMS (12 Hours)

Memory Types of memory – Input and output devices – Computer number system-Decimal,
Binary, Octal, Hexadecimal, Number System Conversations (Sample Problems only).

UNIT - III SOFTWARE AND ITS FUNCTIONS (12 Hours)

Software – Types of software – problem solving and programming – concept of program –

programming tools – Operating system – Functions of Operating System - Types of Operating
system – DOS – UNIX – LINUX – Windows – *Windows XP – Windows NT.
 UCC 05
18UCC102
UNIT - IV NETWORK TOPOLOGIES (12 Hours)

Network – Introduction to Network – types of network – Local Area Network (LAN) –

Wide Area Network(WAN) – Metropolitan Area Network (MAN) – Wireless Local Area Network
(WLAN) Network Topologies.

UNIT - V SYSTEM APPROACHES (12 Hours)

System Life cycle – Problem Definition – System Analysis – Design – Coding – Testing
and Communication the Solution – System Specification – *Document Control – Change –
Implementation – Maintenance.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
PowerPoint presentation, Seminar, Discussion and Assignment

TEXT BOOKS
1. R.Saravana Kumar, R.Parameswaran, T.Jayalakshmi (2015), A Text Book of Information
Technology, 1st Edition, S.Chand & Co. Ltd.
2. R.K.Taxali (2014), PC Software for Windows, 14th edition, Tata McGraw Hill Publishers
Ltd.
REFERENCE BOOKS
1. Rajagopalan.S.P. (2014), Computer Applications in Business 1st Edition Vikas Publishing
House (P) Ltd.
2. Henry C Lucas (2015), Information Technology for Management 14th Edition Mc Graw-
Hill publications, New Delhi.
3. Alexis Leon & Mathews Leon (2014), Fundamentals of Information Technology 12 th
Edition, Vikas Publishing House (P) Ltd.
4. A.K.Gupta (2014), Management Information Systems, 10th Edition, Scand & Co,.
5. C.S.V. Murthy (2015), Management Information Systems, 12th Edition, Himalaya
Publishing House.
 UCC 06
18UCC102

MAPPING
PSO
CO PSO1 PSO 2 PSO 3 PSO 4 PSO 5

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

S – Strong H – High M – Medium L – Low

 UCC 07
18UCC1CL
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC1CL CORE PRACTICAL .1 - COMPUTER APPLICATIONS – I

MS-OFFICE
Batch Semester Hours / Week Total Hours Credits
2018-2019 I 2 30 1

Course Objectives
1. Acquire hands-on training in MS-Office to meet out the requirements in an organization.
2. Write functions in Ms-Excel to perform basic calculations
3. Create a presentation in Ms-Power Point that is interactive and with legible contents.

Course Outcomes (CO)

K3 CO1 Gaining the skills relating to creation and modification of documents in MS-
Office.
K4 CO2 Preparing resume and sending to different addresses using mail merge.
K5 CO3 Developing the required lists using MS-Excel, Interpreting the performance of a
salesman through power point presentation.

Syllabus
LIST OF PRACTICALS

MS-WORD
1. Type a paragraph and perform the following changes Font size, Font style, Line spacing, Page
setup, Background color etc.,
2. Type a document and perform the following
a. Insert page number on all pages at the bottom of the page with different types of
alignments.
b. Insert header consisting date, time and headings and footer consisting of page number.
c. Underline a text.
3. Send an application to five companies for a suitable job using mail merge function.
4. Prepare the class timetable using table menu.
 UCC 08
18UCC1CL
5. Type a document and perform the following
a. Check the spellings and grammar
b. Paragraph Alignment using lists
c. Bullets or numbering format

MS-EXCEL

1. With any data, draw various graphs and diagrams.

2. Create a worksheet of mark list of your class for each semester and calculate the total, average
using auto sum option for those who have passed. Create a Chart.
3. Calculate the Simple Interest and Compound Interest for the data using Mathematical Function.
4. Prepare a balance sheet of a company.
5. Copy the contents from Sheet 1 to Sheet 2, Sheet 3 and Sheet 4.

MS-ACCESS

1. With the given data prepare a table (Using design view/Wizard view) in MS-Access.
2. Prepare a form (Using wizard view) from the given data in MS-Access.
3. Create a database and maintain the address of your classmates with the following
Conditions

i) Roll No should be the primary key

ii) Maintain at least 10 addresses
iii) Recall information according to Name, Place, City and Pin code.
4. Create an item table and Query with Item number, Item name, Rate, Quantity, and Net Price
and perform the following
i) Find the Net Price for all the records.
ii) Display only the item no., item name list for net price > 10,000
iii) Increase the rate by Rs. 100 for all records
iv) Display only the item no, item name = “Pen”
v) Display all the details for item no > 100 and quantity > 50.
 UCC 09
18UCC1CL
5. Create a database on students mark list with Name and Subjects and perform the following
i) Enter at least 10 records
ii) Find the total and average
iii) Sort it with total > 350
iv) Sort it with marks > 90 & total > 350

MS-POWERPOINT

1. Prepare a power point presentation for your department inaugural function.

2. Design an advertisement for your company (imaginary) products using clip art and animation.
3. Prepare a Slide Show presentation for your organization (imaginary) to be presented by the
General Manager.
4. Prepare a Graphical Slide Show to present the profile of your company product regarding the
Product Sale as a Sales Manager by linking your document in MS-Excel.

Teaching Methods
Power point presentation, Discussion, observation

MAPPING
PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO

CO1 M S S M S

CO2 M M S S M

CO3 S S M M S

CO4 S S M M S

S – Strong H – High M – Medium L – Low

 UCC 10
18UCC203
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC203 CORE PAPER. 3 - FINANCIAL ACCOUNTING

Batch Semester Hours / Week Total Hours Credits
2018-2019 II 4 60 3

Course Objectives
1. To understand the Principles and Practices of Financial Accounting.
2. To solve the problems and analyze the financial arbitration cases related to company
accounts and partnership accounts.
3. To understand the accounting procedures relating to Depreciation, Hire Purchases,
Partnership, Branch accounting

Course Outcomes (CO)

K1 CO1 Knowing the accounting procedures relating to Various types of depreciation.
K2 CO2 Preparing hire purchase and installment accounts.
K3 CO3 Ascertaining the profit or loss during inter-department or inter-branch transfer.
K4 CO4 Knowing the treatment of goodwill in case of partnership accounts.

Syllabus
UNIT - I DEPRECIATION (12 Hours)

Depreciation – Meaning and Definition – *Characteristics of Depreciation – Objectives of

providing Depreciation - Causes of Depreciation -Methods of providing Depreciation - Straight line
- Written Down Value – Annuity value and Depreciation fund method.

UNIT - II HIRE PURCHASE ACCOUNTING (12 Hours)

Hire Purchase Systems – Meaning – Definition – Terms used in hire purchase agreement –
Calculation of interest – Methods of computation of profit Debtors method - Stock and Debtors
Method – Hire purchase trading account - Default and Repossession Account (Simple problems).
 UCC 11
18UCC203
UNIT - III DEPARTMENTAL & BRANCH ACCOUNTING (12 Hours)

Departmental Accounts Meaning – *Advantages of Departmental Accounting – Methods

and techniques of departmental accounting – Departmental trading, Profit and loss account
(excluding inter departmental transfer). Branch Accounts – Meaning – Features – Accounting in
respect of dependent branch - Debtors System & Stock and Debtors system (excluding Foreign
Branches and independent branch).

UNIT - IV PARTNERSHIP ACCOUNTS (12 Hours)

Partnership Accounts - Division of Profits - Fixed and Fluctuating Capital - Treatment of

Goodwill -Methods of Valuation goodwill - Factors Affecting the valuation of Goodwill -
admission of partner-Retirement of a Partner.

UNIT - V DISSOLUTION OF PARTNERSHIP FIRMS (12 Hours)

Dissolution - Insolvency of Partner-Garner vs Murray - Insolvency of two partners-

Piecemeal distribution (Simple problems).

* Self-Study and Questions for Examinations may be taken from the self study portions also.
NOTE: Distribution of Marks for Theory and Problems shall be 20% and 80% respectively

Teaching Methods
Power point presentation/Seminar/Discussion/Assignment

TEXT BOOKS
1. T.S. Reddy and A.Murty (2015), Financial Accounting, 4 th Edition, Kalyani Publishers.
2. Manikandan.S and Rakesh Shankar.R (2015), Financial Accounting, 3rd Edition, SciTech
Publications’ (India) Pvt. Ltd Chennai.

REFERENCE BOOKS
1. Dr.Radha. V (2012), Financial Accounting, 1st edition, KB Printers, Chennai.
2. John Gabriel. S and Marcus. A (2010), Financial Accounting, Tata McGraw Hill Education
Pvt. Ltd.
3. Dr.M.A.Arulanandam, Dr.K.S.Raman, Advanced Accountancy, 12th Edition, Himalaya
Publication.
4. Jain and Narang (2015), Advanced Accountancy, 4 th Edition, Himalaya Publishing House.
5. S.N.Maheswari (2014), Advanced Accountancy, 12th Edition, Vikas Publishing House.
 UCC 12
18UCC203

MAPPING
PSO
CO PSO1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 S M S M S
CO2 H S M S M
CO3 M S S M S
CO4 S H M S S

S – Strong H – High M – Medium L – Low

 UCC 13
18UCC204
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC204 CORE PAPER. 4- INDIAN BANKING SYSTEM

Batch Semester Hours / Week Total Hours Credits
2018-2019 II 4 60 3

Course Objectives
1. To expose the students to various concepts in Indian banking systems
2. To gain practical cum theoretical knowledge about banking system in India.
3. To make the students understand the provisions of the banking regulation act 1949.

Course Outcomes (CO)

K1 CO1 Obtaining knowledge in banking system, classifications and economic
developments of banks.
K2 CO2 Learning about the central banking functions.
K3 CO3 Gaining knowledge on loans and advance of commercial banks.
K4 CO4 Understanding the types of negotiable instruments and e-banking systems.

Syllabus

UNIT - I BANKING CONCEPTS (12 Hours)

Banking - Meaning and Definition - Development of Banking in India - Features of

Banking - Classification of Banks - Banking System - Bank and Economic Development - Private
Sector and Indigenous Banks in India.

UNIT - II CENTRAL BANK & RRB (12 Hours)

Central Banking- Definition, Nature- Central Bank vs. Commercial Banks- RBI- Functions
- Regional Rural Banks (RRB) - Objectives- *NABARD

UNIT - III COMMERCIAL BANKS AND SBI (12 Hours)

Commercial Banks- Functions of Commercial banks - State Bank of India- Evolution-

Nationalization of Imperial Bank- Functions - SBI and Small Scale Industries- SBI Assistance to
Small Units.
 UCC 14
18UCC204
UNIT – IV BANK CUSTOMER RELATIONSHIP & NEGOTIABLE INSTRUMENTS (12 Hours)

Bank Customer – Definition – Bank Customer Relationship-Negotiable Instruments –

Meaning – Characteristics – Types of Negotiable Instruments – Similarities and Dissimilarities of
Various Negotiable Instruments – Crossing of Cheque – Need for Crossing – Types of Crossing –
Endorsement – Meaning – Types - Components of Endorsement – *Opening of Bank Accounts-
Types of Accounts - Steps in Opening Accounts – Savings Vs Current Account

UNIT - V RECENT TRENDS IN INDIAN BANKING (12 Hours)

Recent Trends in Indian Banking -E-Banking –Meaning – E-Banking Vs Traditional

Banking – Electronic delivery Channels Automated Teller Machine – Smart Cards – Tele Banking
– Mobile Banking – Internet Banking – Dimensions of E- Banking –NEFT-RTGS–Benefits and
Drawbacks of E-Banking. E-Cheque - Definition – Features – Advantages of E-Cheque - Credit
Cards- Debit Cards- Practical class for filling bank forms-ECS

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
PowerPoint Presentation, Seminar, Quiz and Assignment

TEXT BOOKS
1. S. Natarajan, R. Parameswaran (2016), Indian Banking, 5st Edition, S.Chand & Co Ltd.
2. K.P.M. Sundaram & P.N.Varshney (2015), Banking Theory Law and Practice, 13 th Edition,
Sultan Chand & Sons.

REFERENCE BOOKS
1. Shekhar (2015), Banking Theory Law and Practice, 18th Edition, Vikas Publishing House.
2. E.Gordon and Dr.K.Natarajan (2015), Banking Theory Law and Practice, 18th Edition,
Himalaya Publishing house.
3. Dr. S. Gurusamy (2012), Banking Theory Law & Practice, Vijay Nicole Pvt Ltd, Chennai.
4. Maheshwari. S.N. (2015), Banking Law and Practice, 13th Revised and Enlarged Edition,
Kalyani Publications.
5. Dr.K.M Battacharya and O.P. Agarwal (2010), Basics of Banking and Finance, Himalaya
Publishing House.
 UCC 15
18UCC204

MAPPING
PSO
CO PSO1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 S M M S S
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CO4 M S S M H

S – Strong H – High M – Medium L – Low

 UCC 16
18UCC2CM
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC2CM CORE PRACTICAL. 2 - COMPUTER APPLICATIONS

II- ACCOUNTING PACKAGE TALLY
Batch Semester Hours / Week Total Hours Credits
2018-2019 II 2 30 1

Course Objectives
1. To help the students to work with accounting software
2. To learn to feed various voucher entries

3. To provide an opportunity for students to make connections across courses and institutional
goals.

Course Outcomes (CO)

K3 CO1 Obtaining information relating to tally.
K4 CO2 Gaining the skills relating in creation of voucher entries.
K5 CO3 Preparing the final accounts, Interpreting various reports

Syllabus
LIST OF PRACTICALS

ACCOUNTING PACKAGE TALLY

1. Creation of a Company.
2. Creation of Stock Groups and Stock items.
3. Creation of Account Heads.
4. Generating Voucher Entries.
5. Display Trading, Profit and Loss Account and Balance Sheet.
6. Display Trail Balance & Ratio Analysis.
7. Preparation of Bank Reconciliation Statements.
8. Display Day books.
9. Display Subsidiary Books.
10. Preparation of cost center and cost category.
 UCC 17
18UCC2CM
Teaching Methods
PowerPoint presentation, Observation and Test

MAPPING
PSO
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CO3 S S M M S
CO4 S S M M S

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 UCC 18
18UCC305
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC305 CORE PAPER. 5 – COST ACCOUNTING

Batch Semester Hours / Week Total Hours Credits
2018-2019 III 6 90 5

Course Objectives
1. To enlighten the students on the importance of cost ascertainment reduction and control.
2. To teach the students to calculate the total cost of products and services.
3. To understand the methods of costing adopted by different types of industries.

Course Outcomes (CO)

K1 CO1 Knowing the concept of cost accounting and preparing cost sheet & suitable
Apportionment of overheads
K2 CO2 Understanding the different methods in pricing the materials
K3 CO3 Applying appropriate methods to calculate labour cost
K4 CO5 Preparing the accounts relating to process costing

Syllabus

UNIT – I COST ACCOUNTING (18 Hours)

Cost Accounting - Definition, Meaning and Scope – Relationship of Cost Accounting with
Financial Accounting - Methods of Costing – Cost analysis, Concepts and Classifications -
Elements of Cost, Preparation of Cost Sheet and Tender- *Costing as an aid to Management -
Limitations and Objections against Cost Accounting - Reconciliation of Cost and Financial
Accounts.

UNIT - II MATERIALS (18 Hours)

Materials – Purchasing of Materials - *Procedure and Documentation involved in
Purchasing - Requisition for Stores - Methods of Valuing Material Issues (FIFO,LIFO, Simple
average and Weighted average) - Maximum, Minimum and Reordering levels – EOQ - Perpetual
Inventory - Control over wastages, Scrap and Spoilage.
 UCC 19
18UCC305

UNIT - III LABOUR COST (18 Hours)

Labour - Systems of Wage Payment, Idle Time, Control over Idle Time - Labour Turnover.

UNIT - IV ALLOCATION AND ABSORPTION OF OVERHEADS (18 Hours)

Overheads - Classification of Overheads – Allocation and Absorption of Overhead.

UNIT - V APPLICATION OF COSTING (18 Hours)

Process Costing Features of Process Costing – Process Loss, Waste, Scrap, Normal Process
Loss, Abnormal Process Loss, Abnormal Gain, and Inter-process Profit (excluding equivalent
production) – Operation costing (Transport costing only) and contract costing.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Note: Distribution of marks for theory and problems shall be 40% and 60% respectively.
Teaching Methods

PowerPoint presentation, Blackboard, Discussion & Assignment

TEXT BOOKS
1. S.P. Jain & K.L.Narang (2013), Cost Accounting, 8thEdition 2007, Kalyani Publishers.
2. R.S.N.Pillai and V. Bagavathi (2013), Cost Accounting principles and practices, S Chand &
Co Ltd.

REFERENCE BOOKS

1. S.P.Iyengar (2014), Cost Accounting, 10st revised edition, Sultan Chand & Sons.
2. S.N Maheswari (2005), Fundamentals of Cost Accounting, 4th edition, Sultan Chand &
Sons.
3. A.Murthy S.Gurusamy (2016), Cost Accounting, Vijay Nicole Imprints Pvt Ltd.
4. Dr. T.Ramasamy (2008), Cost Accounting, Gold Books Publishing House, Srivilliputhur.
5. T.S Reddy, Y.Hariprasad Reddy (2017), Cost Accounting, 4th Revised Edition, Margham
Publications.
 UCC 20
18UCC305

MAPPING

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 UCC 21
18UCC306
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC306 CORE PAPER. 6 – DIRECT TAX & GST

Batch Semester Hours / Week Total Hours Credits

2018-2019 III 6 90 5

Course Objectives
1. To familiarize the students with basic concepts of Income tax.

2. To enable the students to learn and compute income under various heads of income.

3. To know about the deductions u/s 80 and GST.

Course Outcomes (CO)

K1 CO1 Recollecting the fundamental concepts of Income Tax Act 1961 and GST

K2 CO2 Getting the Ideas of the various sources of Incomes.

K3 CO3 Applying the income tax laws for computation of an individual’s adjusted gross
incomes.
K4 CO4 Computing the liability of an Individual & GST

Syllabus

UNIT – I BASICS OF TAX AND RESIDENTIAL STATUS (18 Hours)

Income Tax – Introduction - Definitions under Income Tax Act - Agricultural Income -
Person-Assessee - Income-Gross Total Income - Total Income - Assessment Year - Previous Year-
Residential Status - Incidence of Tax.

UNIT – II SALARY AND HOUSE PROPERTY (18 Hours)

Income under the head Salaries – Computation of Taxable Salary Income - Income from
House Property – Computation of Taxable Income from House property.

UNIT – III BUSINESS AND PROFESSIONAL INCOME (18 Hours)

Profits and Gains of Business or Profession – *Business Vs Profession - Computation of

Business Income and Professional Income (Doctors, Chartered Accountant and Lawyer).
 UCC 22
18UCC306

UNIT – IV TAXABLE INCOMES & SET OFF,CARRY FORWARD (18 Hours)

Capital Gains Income – Types of Capital Gain – Computation - Income from Other Sources
– Computation of Taxable Incomes under the head Other Sources. Set Off and Carry Forward and
Set Off of Losses– Computation of Total Income (Simple Problems).

UNIT – V GOODS AND SERVICE TAX (18 Hours)

GST- Introduction-Meaning – Definition- Objectives - Effects-*Merits and Demerits-
Impact of GST on Various sectors in Indian Economy-procedure for registration of GST-Tax rate
regime for different products under GST.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Note: Distribution of marks for theory and problems shall be 20% and 80% respectively.
Teaching Methods

Blackboard, Discussion & Assignment

TEXT BOOKS
1. Dr.N.Hariharan (2018), Income Tax Law and Practice, 12th Edition, Vijay Nicole Imprints
Pvt Limited.
2. V.P.Gaur and D.B.Narang (2017), Income Tax Law and Practice, Kalyani Publishers.
3. Parameshwaran (2017), Principles of Taxation.

REFERENCE BOOKS
1. Dr. Mehrotra.H.C. (2017), Income Tax Law and Practice .
2. M.Jeevarathinam & C.Vijay Vijayvishnu Kumar (2017), Income Tax Law and Practice.
3. Bhagawat Prasad (2017), Income Tax Law and practice Wishwa Prakashan Publishers.
4. B.B. Lal & N.Vashisht (2003), Income Tax Law and Practice I K International Publishing
House.
5. T.S.Reddy and Y.Hariprasad Reddy (2018), Business Taxation, 10th Revised Edition,
Margham Publications.
 UCC 23
18UCC306

MAPPING

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PSO1 PSO 2 PSO 3 PSO 4 PSO 5
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 UCC 24
18UCC307
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC307 CORE PAPER.7 - DATABASE MANAGEMENT SYSTEMS

Batch Semester Hours / Week Total Hours Credits

2018-2019 III 5 75 4

Course Objectives
1. To understand the different issues involved in design and implementation of a database
system.
2. To understand and use data manipulation language to query, update and manage a
database.
3. To design and build a simple database system and demonstrate competence with the
fundamental tasks involved in modeling, designing and implementing a DBMS.

Course Outcomes (CO)

K1 CO1 Defining the program-data independence, data models for database scheme
and database instances.
K2 CO2 Identifying the methodology of relational model.
K3 CO3 Developing an understanding of the differences between first, second and
third normal forms.
K4 CO4 Analyzing the Structured Query Language using Network and Hierarchical
Models.

Syllabus
UNIT - I CONCEPTS OF DBMS (15 Hours)
Basic concepts – records and files – abstraction and data integration – three level
architecture proposal for DBMS- Components of DBMS – *Advantages and Disadvantages of
DBMS – Data models – data associations – data models classification – entity – relationship model
– relationship data model – network data model – hierarchical model.

UNIT - II RELATIONAL DATA MODELS (15 Hours)

Relational model – relational database – relational algebra – basic concepts (operations).
 UCC 25
18UCC307
UNIT - III NORMALISATION OF FORMS (15 Hours)
Relational database manipulation- SQL- Data manipulation – Views – QBE –
Normalization – Functional Dependencies – First, Second, Third Normal forms - Fourth, Fifth
Normal forms.

UNIT - IV NETWORK DATA MODEL (15 Hours)

Network model- the network data model- DBTG set construct and restrictions - Data
Description in the network model- schema and sub schema- *DBTG Data manipulation.

UNIT - V HIERARCHICAL DATA MODEL (15 Hours)

Hierarchical Data Model – The Hierarchical Data Model – Data definition – Data
Manipulation – Updates – Query Processing – Introduction – General Strategies for Query
Processing.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
PowerPoint presentation, Seminar, Blackboard, & Assignment

TEXT BOOKS
1.Bipin C.Desai (2011), An Introduction to Database Systems, Galgotia Publications Pvt Ltd.
2.C.J. Dates (2010), An Introduction to Database Systems, Pearson Publication.

REFERENCE BOOKS
1. Abraham Silberschatz, Henry F Korth (2010), Database Systems concepts, Tata Mc.Graw
Hill.
2. Alexis Leon, Mathews Leon (2009), Essentials of Database Management Systems.
3. R.Paneerselvam (2018), Database Management System, PHI Learning Pvt ltd, Newdelhi.
4. Raghu Ramakrishnan, Johannes Gehrke (2003), Database Management System, Tata
McGraw Hill.
5. Sandeep Kumar, Pragati Prakashan (2007), Database Management System.
6. Atul Kohate (2006), An Introduction to Database Management System, 1st Edition,
Pearson Education.
 UCC 26
18UCC307

MAPPING

PSO

PSO1 PSO 2 PSO 3 PSO 4 PSO 5

CO

CO1 S S H M S

CO2 H M S S M

CO3 S H H M M

CO4 H S S H H

S- Strong H- High M-Medium L- Low

 UCC 27
18UCC3A3
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC3A3 ALLIED PAPER. 3 - PRINCIPLES OF MARKETING

Batch Semester Hours / Week Total Hours Credits

2018-2019 III 5 75 5

Course Objectives
1. To make the students understand about the Modern Marketing.
2. To enable the students to understand the elements of marketing.
3. To educate the need of marketing science in the modern business world.

Course Outcomes (CO)

K1 CO1 Recollecting the concepts of marketing and its functions
K2 CO3 Understanding the techniques of advertising and analyze the factors
determining consumer behavior and market segmentation
K3 CO4 Applying the various promotional strategies to promote the sales
K4 CO5 Analyzing about the role of Government in marketing

Syllabus

UNIT - I MARKETING CONCEPTS (15 Hours)

Introduction to Marketing – Meaning and Definition of Marketing – Classification of

Markets - Micro Marketing and Macro Marketing – Objectives of Marketing – Features and
Importance of Marketing – Modern Marketing – Evaluation of Marketing Concepts – Benefits of
Modern Marketing.

UNIT – II MARKETING MIX (15 Hours)

Marketing Mix – Elements of Marketing Mix – Forces Affecting Marketing Mix – Function
of Marketing – Buying and Selling – Kinds of Buyer – Elements of Buying – Methods of Buying –
Types of Buying Policies – Transportation - Functions & Benefits of Transportation – Recent
Developments of Transportation – *Factors Governing the Choice of the Mode of Transport -
Storage – Standardization and Grading.
 UCC 28
18UCC3A3
UNIT - III PRODUCT AND PRICING (15 Hours)

Meaning and Definition of Product – Classification of Product – Product Policies - Product

Life Cycle – Product Mix and Product Line - Branding – Packing and labeling – Pricing –
Objectives – Factors influencing Pricing Decisions – Kinds of Pricing.

UNIT - IV MARKET SEGMENTATION & CONSUMER BEHAVIOUR (15 Hours)

Market Segmentation – Importance of Segmentation – Base for Market Segmentation –

Consumer Behaviour – Factors Influencing Consumer Behavior – Maslow’s Theory – Channels of
Distribution – Market Intermediaries.

UNIT - V SALES PROMOTION & ADVERTISEMENT (15 Hours)

Sales Promotion- Meaning and definition of sales promotion- Types of sales promotion
program- Advantages of sales promotion- Advertising – Meaning and Definition – Elements of
Advertising – Functions – Advantages – Kinds of Advertising – Advertisement Copy – Media of
Advertisement – Classification - *E-Marketing.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods

Power Point presentation, Blackboard, Group Discussion & Assignment

TEXT BOOKS
1. Dr. N. Rajan Nair (2012), Marketing Management, Sultan Chand & Sons.
2. R.S.N.Pillai & Bagavathi (2016), Marketing, S.Chand & Company Pvt Ltd.

REFERENCE BOOKS
1. Philip Kotler & Gary Armstrong (2010), Principles of Marketing.
2. C.B Memoria (2009), Marketing Management, Tata McGraw Hill.
3. Dr. Radha (2007), Marketing Management, Prasanna & co Publishers.
4. Kathiresan and Radha (2014), Marketing, Prasanna publishers.
5. Rajan Saxena (2009), Marketing Management, Tata McGraw Hills Education.
 UCC 29
18UCC3A3

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO

CO1 M S S M M

CO2 S M S S S

CO3 H S M H M

CO4 M H H H M

S- Strong H- High M-Medium L- Low

 UCC 30
18UCC3CN
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC3CN CORE PRACTICAL. 3- COMPUTER APPLICATIONS III- SQL

Batch Semester Hours / Week Total Hours Credits
2018-2019 III 4 60 2

Course Objectives
1. To understand the structured query language to communicate with the database.
2. To manipulate the date using SQL (To add, modify, delete and retrieve data).
3. To explore the basic commands and functions of SQL.
4. To extract information regarding the use of SQL to query a database.

Course Outcomes (CO)

K3 CO1 Familiarizing with the structured query language.
K4 CO3 Applying the theoretical knowledge to create database using SQL.
K5 CO4 Performing the basic calculation based upon the queries.

Syllabus

LIST OF PRACTICALS

SQL
1. Work out the Comparison Operators and view the result using employee table.
2. Work out the Logical Operators and view the result using employee table.
3. Work out the Sorting Order for the employee table.
4. STUDENT RECORD
Create a table “Student” with the fields sl.no., roll no., marks of 5 any Subjects

 Insert 15 records into the table.

 Display the structure of the table.

 Display all the fields from the “Student” table.

 Display name and marks in three subjects.

 Insert “Total” and “Average” fields into the Student table.

 UCC 31
18UCC3CN

 Find the total and average marks of each student.

 Insert values into the “Total” and “Average” fields by using arithmetic operators.

 Find the total number of records in the table.

 Find the maximum total obtained by the students in all papers.

 Find the Minimum marks in each subject.

 Display the records of student who scored above 80 in all subjects.

 Display Student name scoring above 80 marks in any one of the subjects and whose
age is 18.

 Display the records of student marks in ascending and descending order.

 Display students scoring above 80 marks in any one of the subjects.

5. COURSE TABLE
Create a Course table with the fields Sl.no., Name, Course, Duration, Marks, Percentage,
and Residence.

 Insert into “Course” table 10 records.

 Display the structure of the table.

 Select the name of Students whose Course is B.Com(CA).

 Display all the details of the student whose cost exceeds 15,000.

 Display the student’s details who resides at Coimbatore and Ooty.

 Display the details of the student who undergo MBA courses.

 Display the names of the student whose name starts with character -‘C’.

 Count and Display the number of students whose course is MCA.

 UCC 32
18UCC3CN

6. EMPLOYEE RECORD
Create a table “Employee” with fields Name, Department, Basic Pay, Designation, Date of
Joining, Date of Retirement, Address, and City.
 Insert 10 records.

 Display all the records.

 Select the records of employees getting basic pay more than 5000.

 Display the records of employees who are situated in “Coimbatore”.

 Get the Name, Department and Date of Joining of employees whose basic pay is not
equal to 3000.

 Calculate the total of basic pay.

 Get the records of employees who are situated in “Chennai” and whose basic pay is
more than 5000.

 Calculate average basic pay.

 Select the number of persons having distinct salary.

 Display the number of records of employees who are in Accounts Department and
have joined in 2015.

 Display Name, Department, and Date of Joining of employees of a particular

department sort by name in ascending order.

 Display the Name, Date of Joining of Employees and basic pay who joined from
20010 to 2018.

 Display the records of employees who are in “Accounts” or “Sales” or “Production”

departments using “in” clause.

 Get the details of employees in Production departments and who have joined in
2017.
 UCC 33
18UCC3CN
7. ROUTE CHART
Create a table Route chart having the fields Route id number, route no, origin, destination,
fare, distance, capacity and code.
 Enter 10 records in to the table.
 Select a particular where origin is Coimbatore.
 Select all vehicles with capacity > 10.
 Rename the table route chart1 to route chart2.
 Delete a particular record where origin is “Madurai” and destination is “Ooty”.
 Change the destination for a particular record.
 Display only those records that originate in “Coimbatore” and terminate in
“Chennai”.
 Update the table to set the distance between “Coimbatore” and “Chennai” to be 450.
 Display only those rows whose origin begins with ‘C’.
8. STOCK RECORD
Create two tables orderlist1 and orderlist2 with fields part no, supplier, part name, quantity
and city.
 Enter 10 records in to each table.
 Select the part field in both tables using “Union” without eliminating duplicate and
with duplicate.
 Select all the parts from table2 which are not present in table1.
 Select the common part name from the two tables.
 Update table1 by setting the quantity to 500 where part no and city are 5 and
Chennai respectively.
 Delete the record of a supplier “Menaka and Co” since he has discontinued his
business.
9. Work out the Count and Number Group Functions.
10. Work out the Date and Character Functions.

Teaching Methods
PowerPoint presentation, Observation and Discussion
 UCC 34
18UCC3CN

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO
CO1 M M H M S
CO2 M M M S S
CO3 S H S M H
CO4 S M S H M

S- Strong H- High M-Medium L- Low

 UCC 35
18UCC3S1
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC3S1 SKILL BASED SUNJECT. 1 - MANAGERIAL ECONOMICS

Batch Semester Hours / Week Total Hours Credits
2018-2019 III 2 30 3

Course Objectives
1. To learn the concept of economics.
2. To enable the students to know about the various determinants of demand.
3. To know about various factors this influences the production and market situations.

Course Outcomes (CO)

K1 CO1 Recollecting the various functional areas of economics.
K2 CO2 Understanding the basic tools applied in the managerial economics.
K3 CO3 Applying the various techniques for identifying the market conditions of the
firm.
K4 CO4 Analyzing the concepts of various pricing methods.

Syllabus
UNIT -I MANGERIAL ECONOMICS (6 Hours)

Managerial Economics –Introduction- Meaning and Definition –Nature &Scope-

Characteristics of managerial economics-Significance- Goals of a firm.

UNIT - II DEMAND ANALYSIS (6 Hours)

Demand Analysis – Meaning- features - Determinants of Demand – Law of Demand-

Exceptions to law of Demand -Elasticity of Demand.

UNIT - III PRODUCTON FUNCTION (6 Hours)

Production function – Meaning- Definition - Type of cost of production – *Factors of

Production-
 UCC 36
18UCC3S1
UNIT - IV MARKET COMPETITTIONS (6 Hours)

Markets – Forms of Market – Characteristics – Perfect Competition, Monopoly,

Monopolistic competition - Duopoly - Oligopoly.

UNIT – V PRICING POLICIES (6 Hours)

Price Theory – Introduction –Pricing policy -Pricing Methods – *Objectives of pricing

policies - Importance of pricing-Factors affecting pricing policy

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
Seminar, Blackboard, & Assignment

TEXT BOOKS
1. S.Sankaran (2015), Managerial Economics, Margham Publications.
2. R.L.Varshney and K.L.Maheshwari (2011), Managerial Economics, Sulthan Chand and Sons.

REFERENCE BOOKS
1. Dr. V. Radha (2014), Managerial Economics, 1st Edition, Prasanna Publications.
2. D.Gopalakrishna (2012), Managerial Economics, Himalaya Publishing House.
3. V.P Gupta & M.C Sharma (2006), Managerial Economics, Research co Book centres
Publications, New Delhi.
4. R.K. Lekhi (2006), Managerial Economics, Kalyani Publishers.
5. T. Aryamala (2014), Managerial Economics, 4th Reprint, Vijay Nicole.

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO
CO1 M S H M S
CO2 H H H H H
CO3 S S M M H
CO4 H S M M S

S- Strong H- High M-Medium L- Low

 UCC 37
18UCC408
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC408 CORE PAPER. 8- CORPORATE ACCOUNTING

Batch Semester Hours / Week Total Hours Credits
2018-2019 IV 6 90 5

Course Objectives
1. To prepare financial statements of special types of business viz. Banks, Insurance
companies.
2. To understand the accounting treatment of special transactions of the above business.
3. To familiarize with the accounting treatment of shares and debentures.

Course Outcomes (CO)

K1 CO1 Recollecting the basic concepts and terms of Corporate Accounting.
K2 CO2 Understanding the procedures, conventions and rules of accounting pertaining
to issue of shares and prepare ledger accounts.
K3 CO3 Applying the procedures and prospects for redemption of different types of
shares and debentures.
K4 CO4 Analyzing the final accounts of a company after redemption of shares.

Syllabus

UNIT - I COMPANY ACCOUNTS (18 Hours)

Company Accounts Introduction - Meaning and Definition- Kinds - *Formation of
Company - Share Capital - Allotment of Shares - Accounting Entries - Under subscription - Over
Subscription - Use of Stock Invest - Call-in-advance - Calls-in-arrears - Issue of Shares and
Debentures - at Premium and Discount - Underwriting.

UNIT - II REDEMPTION OF SHARES AND DEBENTURES (18 Hours)

Redemption of Preference Shares and Debentures.

UNIT - III FINAL ACCOUNTS (18 Hours)

Preparation and Presentation of Final Accounts of Joint Stock Companies as per Company
Law Requirements - Calculation of Managerial Remuneration.
 UCC 38
18UCC408

UNIT – IV INTERNAL RECONSTRUCTION & LIQUIDATION (18 Hours)

Internal reconstruction – Amalgamation and absorption – Introduction – Meaning - Types
of Amalgamation - Liquidation of company

UNIT - V BANKING COMPANY ACCOUNTS (18 Hours)

Banking Company Accounts General – *Objectives of Banking Company Accounts -
Legal Requirements- Preparation of Profit and Loss Account and Balance sheet (New format with
Schedules).

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.
Note: Distribution of marks for theory and problems shall be 20% and 80% respectively.

Teaching Methods
Blackboard, Discussion & Assignment

TEXT BOOKS
1. T. S. Reddy & A. Murthy (2017), Corporate Accounting, 6 th revised Edition, Margham
Publications.
2. R.L. Gupta, M.Radhaswamy (2012), Corporate Accountancy, Sultan Chand & Sons.

REFERENCE BOOKS
1. S N Maheshwari, S K Maheshwari (2016), Corporate Accounting, 5th Edition, Vikas
Publishing House.
2. Dr. M. Selvakumar, Dr. M. Anbalagan (2016), Corporate Accounting, Charulatha
Publications.
3. M.C Shukla, T.S Grewal, S.C. Gupta (2014), Advanced Accounts, S.Chand publications.
4. R.L. Gupta, M.Radhaswamy (2012), Advanced Accountancy, Sultan Chand & Sons.
5. A.Mukharjee, M.Hanif (2016), Corporate Accounting, Tata McGraw Hills.
 UCC 39
18UCC408

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO
CO1 S S H M S
CO2 M M S S M
CO3 S H M M H
CO4 H S S H H

S- Strong H- High M-Medium L- Low

 UCC 40
18UCC409

Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC409 CORE PAPER. 9 – PRINCIPLES OF AUDITING
Batch Semester Hours / Week Total Hours Credits
2018-2019 IV 5 75 4

Course Objectives
1. To familiarize the students about the various concepts of Principles of Auditing.

2. To make the students to understand the importance of auditing and auditing reports.

3. To help the students to gain knowledge about vouching of documents in an organization.

Course Outcomes (CO)

K1 CO1 Knowing about the current Auditing Concepts, Standards and Procedures
K2 CO2 Understanding about Internal checks and Vouching
K3 CO3 Applying different audit process for valuing Assets and Liabilities
K4 CO4 Knowing the role on an Auditor in a company and to interpret the Audit
Reports

Syllabus

UNIT - I AUDITING CONCEPTS (15 Hours)

Auditing – Origin – Definition – Objectives – Types – Advantages and Limitations –
Qualities of an Auditor – Audit Programmes.

UNIT - II INTERNAL AUDIT& VOUCHING (15 Hours)

Internal Control –Internal Check and Internal Audit –Audit Note Book – Working Papers.
Vouching – Voucher – Vouching of Cash Book – Vouching of Trading Transactions – *Vouching
of Impersonal Ledger.
 UCC 41
18UCC409
UNIT – III VERIFICATION AND VALUATION OF ASSESTS& LIABLITIES (15 Hours)
Verification and Valuation of Assets and Liabilities – Auditor’s position regarding the
valuation and verifications of Assets and Liabilities – Depreciation – Reserves and Provisions –
Secret Reserves.
UNIT - IV AUDIT OF COMPANIES (15 Hours)
Audit of Companies – Qualification – Disqualifications – Various modes of Appointment of
Company Auditor – Rights and Duties of company Auditor – Liabilities of a Company Auditor –
Share Capital and Share Transfer Audit – Audit Report – Contents and Types.

UNIT - V INVESTIGATION & ELECTRONIC AUDITING (15 Hours)

Investigation – Objectives of Investigation – Audit of Computerized Accounts –
*Electronic Auditing – Investigation under the provisions of Companies Act.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods

Powerpoint presentation/Discussion/Assignment

TEXT BOOKS
1. Dinkar Pagare (2005), Principles and practice of auditing, Sultan Chand & Sons, New
Delhi.
2. B.N. Tandon (2014), A Hand Book Of Practical Auditing, S.Chand & Company Ltd, New
Delhi.

REFERENCE BOOKS
1. Sundar& paari (2014), Practical Auditing, Vijay Nicole imprints pvt ltd.
2. V.Gurumoorthym, G.Selvaraj, R.Swarnalakshmi (2016), Practical Auditing, Charulatha
Publications, Chennai.
3. Radha.V (2016), Practical Auditing, Charulatha Publications, Chennai.
4. Kamal Garg (2008), Professional approach to advanced auditing, Bharat Law House Pvt ltd,
Newdelhi.
5. Pradeep kumar, Baldew Sachdeva, Dr.Jagwanth sing (2013), Auditing Principles and
practices, Kalyani Publications, New Delhi.
 UCC 42
18UCC409

MAPPING

PSO
CO PSO1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 M S M M S
CO2 M S S S H
CO3 H M S M S
CO4 S S M M H

S – Strong H – High M – Medium L – Low

 UCC 43

18UCC410
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC410 CORE PAPER. 10 - OBJECT ORIENTED PROGRAMMING

WITH C++
Batch Semester Hours / Week Total Hours Credits
2018-2019 IV 5 75 4

Course Objectives
1. To familiarize with the practical knowledge of object oriented programming.
2. To acquire the knowledge of operators and functions in C++.
3. To learn how to design and implement generic classes with C++ templates.

Course Outcomes (CO)

K1 CO1 Solving the problem based upon different data structure and to know about
the C++ program structure.
K2 CO2 Choosing an appropriate data structure for a particular problem.
K3 CO3 Providing the students with the knowledge of opening and closing a file.
k4 CO4 Implementing various concepts relating to the C++ language.

Syllabus

UNIT - I BASIC CONCEPT OF OOPS (15 Hours)

Principles of Object - Oriented Programming – A look at Procedure and Object Oriented
Paradigm – Basic concepts of Object-Oriented Programming – Benefits of OOPS – Object Oriented
Languages – Applications of OOP – Beginning with C++ - Applications of C++ - C++ Statements
– Structure of C++ Program.

UNIT - II DATA TYPES, CONTROL SRTUCTURES AND FUNCTIONS (15 Hours)

Tokens, Expressions and Control Structures – Tokens – Keywords – Identifiers – Basic and
User-Defined data types – Operators in C++ - Operator Overloading – Operator Precedence –
Control Structures. Functions in C++ - The Main Function – Function Prototyping – Call by
Reference – Return by Reference – Inline Functions – Function Overloading – Friend and Virtual
Functions.
 UCC 44
18UCC410

UNIT - III CLASSES AND OBJECTS (15 Hours)

Classes and Objects – Introduction – Specifying a Class – Defining Member Function –
Nesting of Member Functions – Private Member Functions – Arrays within a Class – Static Data
Members – Static Member Functions – Array of Objects – Objects as Function Arguments –
*Friendly Functions – Pointers to Members – Constructors and Destructors – Constructors – Copy
Constructors – Dynamic Constructors – Constructing Two-dimensional Arrays – Destructors.

UNIT - IV OPERATOR OVERLOADING & INHERITANCE (15 Hours)

Operator Overloading – Type Conversions – Introduction – Defining Operator Overloading
– Overloading Unary and Binary Operators – Overloading Binary Operators using Friends –
Manipulation of String using Operators – Rules for Overloading Operators – Types Conversions.
Inheritance – Extending classes – Defining Derived Classes – Single, Multilevel, Multiple,
Hierarchical and Hybrid Inheritance – Virtual Base Classes – Abstract Classes.

UNIT - V POLYMORPHISM & WORKING WITH FILES (15 Hours)

Pointers, Virtual Functions and Polymorphism – Pointers to Objects – Pointers to Derived
Classes – Virtual Functions – Working with Files – Classes for File Stream Operations – *Opening
and Closing a File – File Pointers and their Manipulations – Sequential I/O Operations.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
PowerPoint presentation, Seminar, Blackboard & Assignment

TEXT BOOKS
1. E. Balagurusamy (2016), Object Oriented Programming with C++, Tata Mc Graw Hill.
2. M.P Bhare, S.A, Patekar (2015), Object Oriented Programming with C++, Pearson
Education.

REFERENCE BOOKS
1. D.Ravichandran (2010), Programming with C++, 1 st Edition, Tata Mc Graw Hill.
2. K.R.Venugopal, Rajkumar buyya (2013), Mastering C++, Tata Mc.Graw Hill.
3. Rajesh K.Shukla (2008), OOP with C++, Wiley India Pvt.Ltd.
4. David Pearson (2010), OOP with C++, Continuum Pvt. Ltd.
5. Nabajyoti Barkakati (2001), OOP with C++, 3rd edition, Prentice Hall of India.
 UCC 45
18UCC410
MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO
CO1 H S H M S
CO2 M H S S M

CO3 S H M H H

CO4 H S S H H

S- Strong H- High M-Medium L- Low

 UCC 46
18UCC4A4
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC4A4 ALLIED PAPER. 4 – EXECUTIVE BUSINESS COMMUNICATION

Batch Semester Hours / Week Total Hours Credits
2018-2019 III 6 90 5

Course Objectives
1. To develop communication and interpersonal skills.
2. To enable the students to get an idea about personality development and body language.
3. To understand the significance of effective listening.

Course Outcomes (CO)

K1 CO1 Familiarizing the importance and methods of communication
K2 CO2 Understanding the procedures to write trade enquiry letters
K3 CO3 Applying the knowledge to prepare minutes for meetings
K4 CO5 Acquiring the skills to prepare the resume

Syllabus
UNIT - I INTRODUCTION TO COMMUNICATION (18 Hours)
Nature and scope of business communication - Introduction – Definition - Characteristics-
Needs - Importance of effective communication - Process of communication - Principles of
communication – Means of communication - Flow of communication - Types of communication-
Barriers in communication.

UNIT - II BUSINESS CORRESPONDENCE (18 Hours)

Business Correspondence Importance of Business correspondence - Functions-
Characteristics - Physical aspects of Business letter – Kinds of business letter - *Components of
business letter – layout of the letter - Enquiries – Offers - Quotations - Tenders - Orders -
Complains and Adjustments - Collection letters - Sales letters - Circular letter.
 UCC 47
18UCC4A4
UNIT - III BANK CORRESPONDENCE AND INTERVIEWS (18 Hours)

Special Business Correspondence Bank Correspondence - Insurance letters - Agency letters.

Internal communication Memos, Circulars and Notes - Company meeting, Agenda and Minutes.
Employment communication Application letter and Resume - Interview Meaning-Objectives -
Steps in Interview process - Kinds of interview.

UNIT - IV PREPARATION OF REPORTS (18 Hours)

Reports Introduction- Structure of a report- Characteristics of a Good report- Types of

Report- Report by Individuals- Reports by Committees- *Press Reports- Listening- Significance
of effective listening.

UNIT – V TRENDS IN COMMUNICATION TECHNOLOGY. (18 Hours)

Trends and technologies in business communication Modern communication devices –

Impact of technology - Aided Communication in business enterprise- Recent trends in
Communication Technology.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
PowerPoint presentation, Seminar, Discussion & Assignment

TEXT BOOKS
1.Rajendra Pal & Kolahalli J.S (2013), Essentials of Business Communication, 11 th Edition,
Sultan Chand & Sons.
2.Varinder Kumar & Bodh Raj (2010), Business Communication, 1 st Edition, Kalyani
Publishing House.

REFERENCE BOOKS
1.K.Sundar, A. Kumara Raj (2017), Business Communication, Vijay Nicole Imprints Pvt.
Ltd.
2.Urmila Rai & S.M Roy (2007), Business Communication, 9th revised Edition, Himalaya
Publishing House.
3.R.S.N.Pillai & Bagavathi (2006), Modern Commercial Correspondence, S.Chand & Co.
4.Neera Jain, Shoma Mukherji (2012), Effective Business Communication, Tata McGraw
Hill.
5.J.Priyadharshini (2016), Business Communication, Charulatha Publications.
 UCC 48
18UCC4A4

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO

CO1 M M H M H
CO2 S M M S M
CO3 S H M M H
CO4 M S S H H

S- Strong H- High M-Medium L- Low

 UCC 49
18UCC4CO
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC4C0 CORE PRACTICAL. 4- COMPUTER APPLICATIONS IV-

C++ PROGRAMMING
Batch Semester Hours / Week Total Hours Credits
2018-2019 IV 4 60 2

Course Objectives
1. To gain a better understanding of object oriented design and program implementation by
using object oriented language features.
2. To understand the use of programming techniques.
3. To understand the knowledge on commerce object oriented programming.

Course Outcomes (CO)

K3 CO1 Developing a new object based on programs.
K4 CO2 Analyzing the calculations of different functions.
K5 CO3 Obtaining the skills to manage the coding.

LIST OF PRACTICALS
1. Write a program to convert numbers into words.
2. Write a program to find whether a given number is odd or even.
3. Write a program to find the divisibility of number.
4. Write a program to compute Fibonacci series.
5. Write a program to swap two numbers.
6. Write a program to compute the number of days elapsed.
7. Write a program for temperature conversion.
8. Write a program to calculate simple and compound interest.
9. Write a program to calculate depreciation.
10. Write a program to calculate break-even point and PV ratio.
11. Write a program to calculate quick ratio.
12. Write a program to compare and calculate two numbers.
 UCC 50
18UCC4CO
Teaching Methods
Power point presentation, Discussion and Observation

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO
CO1 M S S H S
CO2 M M H H M
CO3 H H M M H
CO4 S S M S S

S- Strong H- High M-Medium L- Low

 UCC 51
18UCC4S2
Programme Code: 14 COMMERCE WITH COMPUTER APPLICATIONS

Course Code: 18UCC4S2 SKILL BASED SUBJECT. 2 - PRINCIPLES OF

MANAGEMENT

Batch Semester Hours / Week Total Hours Credits

2018-2019 IV 2 30 3

Course Objectives
1. To cover the basic concepts of management
2. To provide the students with the capability to apply theoretical knowledge in
simulated and real life settings
3. To develop the students to work in teams

Course Outcomes (CO)

K1 CO1 Familiarizing with the basic concepts of Management and its functions

K2 CO2 Practicing the process of management’s four functions planning,

organizing, leading and controlling
K2,K3 CO3 Identifying the key skills required for the contemporary management
practice
K3,k4 CO4 Identifying the key competencies needed to be an effective leader

Syllabus
UNIT I MANAGEMENT CONCEPTS (6 Hours)

Management- Definition of Management- Management and administration- *Nature and

scope - Functions of Management.

UNIT II PLANNING (6Hours)

Planning- Meaning –Nature and importance of planning – Planning premises- Planning
process- Methods and Types of plans- Decision making- Steps in decision making.

UNIT III ORGANISATION (6 Hours)

Organization- Meaning, nature and importance – Process of Organization- Principles of
sound organization- Organization structure- Span of control- Organization chart.
 UCC 52
18UCC4S2

UNIT IV LEADRESHIP & MOTIVATION (6 Hours)

Motivation- Need – Determinants of behavior- Maslow’s theory of Motivation- Leadership
Types of leadership.

UNIT V COORDINATION & CONTROL (6 Hours)

Co-ordination- Meaning- Need and Techniques of Co-ordination - Control- Meaning –
Definition- *Nature of control - Process of control - Techniques of control.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
Powerpoint presentation, Blackboard, Discussion & Assignment

TEXT BOOKS
1. Dinkar Pagare (2016), Principles of Management, Sultan Chand & Co. Ltd.
2. R.N.Gupta (2016), Principles of Management, Sultan Chand & Co. Ltd.

REFERENCE BOOKS

1. Prasad L. M (2008), Principles and Practice of Management, Sultan Chand &Co. Ltd.
2. Sontakki C.N (2012), Principles of Management, Kalyani Publishers
3. Bhushan Y.K (2007), Business Organization & Management, Sultan Chand & Sons.
4. Kathiresan, Dr.Radha (2013), Business organization, Prasanna publications.
5. J.K.Mithra (2017), Principles of Management, Oxford Univeresity press.

MAPPING

PSO
CO PSO1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 M S S M S
CO2 M M S S H
CO3 S M S M S
CO4 S S M M S

S – Strong H – High M – Medium L – Low

 UCC 53
18UCC511

Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC511 CORE PAPER. 11 – MANAGEMENT ACCOUNTING

Batch Semester Hours / Week Total Hours Credits

2018-2019 V 6 90 5

Course Objectives
1. To encourage the students to study the concept of Management Accounting.
2. To motivate the students to learn the techniques for managerial decision making.

3. To make the students to know about various budgeting techniques.

Course Outcomes (CO)

K1 CO1 Knowing the basic Concepts and relationships of various accounts

K2 CO2 Understanding about Ratios, Working capital and Budgeting.

K3 CO3 Preparing working capital, Fund flow, Cash Flow Statements and various
Budgets.

K4 CO4 Analyzing cost volume profit and grasping knowledge about managerial
application of Marginal Costing.

Syllabus

UNIT – I CONCEPTS OF MANAGEMENT ACCOUNTING (18 Hours)

Management Accounting – Meaning, Objectives and Scope – *Relationship between Cost
Accounting and Financial Accounting – Need and Significance of Management Accounting

UNIT – II RATIO ANALYSIS (18 Hours)

Analysis and Interpretation of Financial Statements - Ratio Analysis –Meaning of Ratio &
Ratio analysis – Liqudity ratio- Capital Gearing ratio- Turnover ratio– Profitability -Uses and
Limitations of Ratios.
 UCC 54
18UCC511

UNIT – III WORKING CAPITAL (18 Hours)

Working Capital – Concepts, Kinds, Importance of Working Capital – Working Capital
requirements and their computation – Sources of Working Capital – Funds Flow and Cash Flow
Analysis- Application of AS3.

UNIT - IV COST-VOLUME-PROFIT ANALYSIS (18 Hours)

Cost-Volume-Profit Analysis - Marginal Costing and Break-Even Analysis, Managerial
Applications of Marginal Costing – Pricing decision – Profit planning and maintaining a desired
level of profit – Buy or Make decision – Profitable sales mix - *Significance and Limitations of
Marginal Costing.

UNIT - V BUDEGTING TEHCNIQUES (18 Hours)

Budgeting and Budgetary Control – Definition, Importance, Essentials, Classification of
Budgets, Master Budget, Preparation of Different Budgets (Cash budget, production budget,
Material budget, Purchase budget, Fixed and Flexible Budget) - *Steps in Budgetary Control-
Zero Based Budgeting – Performance Budgeting.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Note: Distribution of marks for theory and problems shall be 40% and 60% respectively.
Teaching Methods

Power point presentation/Discussion/Assignment

TEXT BOOKS
1. Sharma and Shashi K.Gupta (2013), Management Accounting, 12th Revised Edition, Kalyani
Publishers.
2. S.P. Jain & K.L. Narang (2010), Cost and Management Accounting, Tata Mc Graw Hill, New
Delhi.

REFERENCE BOOKS
1. S.N. Maheswari (2010), Principles of Management Accounting, 16th Edition, Sultan Chand.
2. R.S.N Pillai & Bagavathi (2006), Management Accounting, 4th Edition, S.Chand & Co Ltd.
3. Dr.C.Eugine Franco (2016), Management Accounting, Charulatha Publications, Chennai.
4. Khan,M.Y, Jain.S.P (2014), Management Accounting – Text, Problems & Cases, Tata Mc
Graw Hill, New Delhi.
 UCC 55
18UCC511

MAPPING

PSO
CO PSO1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 M S S M S
CO2 M M S S H
CO3 S M S M S
CO4 S S M M S

S – Strong H – High M – Medium L – Low

 UCC 56
18UCC512
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC512 CORE PAPER. 12 – FINANCIAL MANAGEMENT

Batch Semester Hours / Week Total Hours Credits

2018-2019 V 6 90 4

Course Objectives
1. To enlighten the mind of the students about the concepts of Financial Management.

2. To make them understand about the theories of Financial Management

3. To study the techniques and Dividend policies in a company

Course Outcomes (CO)

K1 CO1 Knowing the basic Concepts of Financial Management, Capital structure and
Dividend policies
K2 CO2 Understanding the importance of cost of capital and capital budgeting techniques
K3 CO3 Applying the theories of capital structures, financial leverages and the techniques
of working capital management.
K4 CO4 Analyzing the Leverages, Capital structure and dividend policies of a company

Syllabus

UNIT – I FINANCIAL MANAGEMENT CONCEPTS (18 Hours)

Nature and Scope of Financial Management – Objectives – Financial Decisions –

Functional areas of financial management – *Functions of a Financial Manager.

UNIT – II COST OF CAPITAL (18 Hours)

Cost of Capital – Meaning and Importance - Cost of Debt, Preference, Equity and Retained
earnings – Weighted Average Cost of Capital – Capital Budgeting – Meaning and nature of capital
budgeting – need and importance – capital budgeting process - ROI – Payback Period and
Discounted Cash Flow.
 UCC 57
18UCC512

UNIT – III CAPITAL STRUCTURE (18 Hours)

Financial Leverage – Measures – EBIT – EPS Analysis – Operating Leverage – Financial
Leverage, Business and Operating risks – Theories of Capital Structure – Net Income Approach –
Net-Operating Income Approach- MM Hypothesis – Determinants of Capital Structure.

UNIT – IV DIVIDEND THEORIES (18 Hours)

Dividend Theories –Dividend policy – Forms of Dividend – Determinants of Dividend
Policy.

UNIT - V WORKING CAPITAL MANAGEMENT (Theory only) (18 Hours)

Working Capital Management: Cash Management – Nature of cash - Motives for Holding
Cash- Managing Cash Flows – Investment of Surplus funds - Receivable Management –
Introduction – Meaning – Cost of Maintaining Receivables – *Factors influencing the size of
receivables – Forcasting the receivables – Dimensions of Receivables Management - Inventory
Management – Introduction – Meaning and Nature of inventories – Benefits of Holding Inventories
– Objects of Inventory Management – Tools and Techniques of Inventory Management.

* Self-Study and questions for Examinations may be taken from the self study portions also.

Note: Distribution of marks for theory and problems shall be 60% and 40% respectively.

Teaching Methods

Seminar/Discussion/Assignment/Black Board

TEXT BOOKS
1. Sharma and shashi K Gupta (2011), Financial Management, 7th revised edition, kalyani
publishers, New Delhi.
2. S.N.Maheswari (2013), Financial Management, 14 th Revised Edition, Sultan Chand &
Sons, New Delhi.
 UCC 58
18UCC512

REFERENCE BOOKS
1. I.M.Pandey (2015), Financial Management, 10 th Edition, Vikas Publishing House pvt ltd,
New Delhi.
2. P.V.Kulakarni (2002), Financial Management, 11th Edition, Himalaya publishing
house,2002.
3. Khan and Jain (2014), Financial Management, 7th Edition, Tata Mc Graw Hill.
4. Dr.P.Reman (2017), Financial Management, Charulatha Publications, Chennai
5. Shanmugam.R (2011), Financial Management, Chennai Achagatholir Kutturavu Sangam
ltd, Chennai.

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO

CO1 H S H M S

CO2 M H S H H

CO3 S M S H S

CO4 H S H M M

S – Strong H – High M – Medium L – Low

 UCC 59
18UCC513

Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC513 CORE PAPER .13 – PROGRAMMING IN VISUAL BASIC

Batch Semester Hours / Week Total Hours Credits

2018-2019 V 6 90 5

Course Objectives
1. To provide intellectual knowledge to the students in windows programming
2. To make them to understand the concept of designing forms in Visual basic
3. To motivate the students to know about the various controls in visual basic

Course Outcomes (CO)

K1 CO1 Knowing the basic Concepts of Visual Basic

K2 CO2 Understanding the properties and learning the use of various tools

K3 CO3 Applying various controls and procedures in form designing and coding

K4 CO4 Analyzing various functions & procedures of VB and preparing the data reports
using links.

Syllabus

UNIT – I CONCEPTS OF VISUAL BASIC (18 Hours)

VB Fundamentals Getting started – The Visual Basic Environment – Customizing a Form –
First Step in Programming The Code Window, Variables, Data types, Constants, Strings, Numbers,
Statements in Visual Basic The Comment and the End Statement

UNIT - II BUILDING THE USER INTERFACE (18 Hours)

First Steps in Building the User Interface The Tool Box – Creating Controls – The Name
Property – Properties of Command Button – Simple Event Procedures for Command Buttons –
Access Keys – Image Controls – Text Boxes – Labels – Navigating between Controls – Message
Boxes – The Grid – *Picture Box – Rich Text Box.
 UCC 60
18UCC513

UNIT – III LOOPS AND FUNCTIONS (18 Hours)

Controlling program flow – Determinate Loops – Indeterminate Loops – Making Decisions

– Select Case – Nested If and then Statements – GO TO statement. Built – In Functions String
Functions – Numeric Functions – Date and Time Functions – Financial Functions - * Functions
and Procedures Function Procedures and Sub Procedures.

UNIT - IV ORGANIZING INFORMATION VIA CONTROLS (18 Hours)

Organizing Information via Controls Control Arrays – List and Combo Boxes – Flex Grid
Controls – Frames – Option Buttons – Check Boxes – Scroll Bars – Timers – Image List Control –
List View Control – Progress Bar Control – Slider Control – Status Bar Control – Menus –MDI
Forms

UNIT - V DATA ACCESS OBJECTS (18 Hours)

Data controls – Data Access Objects (DAO) Accessing and Implementing Databases –
Record Set – Types of Record Set – Creating, Modifying, Deleting, Finding Records – Data Report
– Data Environment – Report Designer – Connection Object – Command Object – Selection of The
Data Report Designer – Data Report Controls.

* Self-Study and questions for Examinations may be taken from the self study portions also.

Teaching Methods
PowerPoint presentation/Seminar/Assignment

TEXT BOOKS
1. Gary Cornell (2009), Visual Basic 6 from the Ground UpTata McGraw Hill, New Delhi.
2. Mohammed Azam (2006), Visual basic 6 Programming guide, Vikash publishing house pvt
ltd, Newdelhi.

REFERENCE BOOKS
1. Gary Cornell (2009), Visual Basic for Windows, Tata McGraw Hill, New Delhi.
2. Evangelos Petroutsios (2005), Mastering Visual Basic 6.0, BPB Publications, New Delhi.
3. Steven Holzner (2007), Visual basic 6 Programming Black book, Dreamtech Press, New
Delhi.
4. Editorial Board (2006), Visual Basic 6.0, Law point, Kolkata.
5. Byron S.Gottfried (2005), Theory and Problems of Programming with Visual Basic, 1 st
Edition, Tata McGraw Hill, New Delhi.
 UCC 61
18UCC513
MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO

CO1 M S H M M

CO2 M M S M S

CO3 S M S H M

CO4 H S M M S

S – Strong H – High M – Medium L – Low

 UCC 62
18UCC5CP
Programme Code: 14 COMMERCE WITH CA

Course Cod: 18UCC5CP CORE PRACTICAL .5 – COMPUTER APPLICATIONS V –

VISUAL BASIC PROGRAMMING

Batch Semester Hours / Week Total Hours Credits

2018-2019 V 4 60 2

Course Objectives
1. To provide practical knowledge in Visual Basic Programming.
2. To help the students to understand the concept of designing forms.
3. To encourage the students to learn the application of various tools and properties.
Course Outcomes (CO)
K3 CO1 Knowing the form designing and application of various controls.

K4 CO2 Developing the skills to create MDI form and Menu Editor.

K5 CO3 Evaluating the results of Visual Basic Programs.

Syllabus

1. Create a Program to perform Arithmetic Calculation.

2. Create a Program to change fore color and back color of a label box and changing of font
style.
3. Design a Sample Calculator using control arrays.
4. Create a Program in visual basic by converting numbers into words by using select case
statement.
5. Calculate Depreciation by using check box control.
6. Create a Program to display list of products using list box.
7. Design a form to display tree view of folders and files.
8. Create Advertisement by using menu editor.
9. Manipulate string functions.
 UCC 63
18UCC5CP
10. Create a form using common dialog box.
11. Create a mark sheet by using data control.
12. Create student database using ADODC control.

Teaching Methods
Power point presentation/Test/Observation

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO

CO1 H M S H S

CO2 H H S M H

CO3 S M H H M

S – Strong H – High M – Medium L – Low

 UCC 64
18UCC5S3

Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC5S3 SKILL BASED SUBJECT. 3 - HUMAN RESOURCE

MANAGEMENT

Batch Semester Hours / Week Total Hours Credits

2018-2019 V 2 30 3

Course Objectives
1. To provide an over view of Human resource management to the students.

2. To provide emphasized knowledge to the students about work ethics in HRM.

3. To motivate the students to develop leadership qualities in them.

Course Outcomes (CO)

K1 CO1 Remembering the basic Concepts of Human Resource Management

K2 CO2 Understanding the concept of Job analysis and Recruitment Process

K3 CO3 Applying various motivational theories and selection process

K4 CO4 Analyzing the human resource by recruitment and selection

Syllabus

UNIT - I HUMAN RESOURCE MANAGEMENT (6 Hours)

Introduction to HRM – Functions and role of Human Resource Manager - Human Resource
Planning - Process of Human Resource Planning.

UNIT - II JOB ANALYSIS AND DESCRIPTION (6 Hours)

Job Analysis – meaning - Job Description - Job Specification techniques

UNIT - III RECRUITMENT AND SELECTION (6 Hours)

Recruitment and Selection Sources of Recruitment - Selection Techniques- *Recruitment

and Selection Practices in India
 UCC 65
18UCC5S3

UNIT - IV TRAINING AND DEVELOPMENT (6 Hours)

Training – Meaning – Training Process – Training techiniques – Special purpose training –

Career planning and development – Promotions and transfers.

UNIT – V PERFORMANCE APPRISAL (6 Hours)

Performance appraisal – Meaning – Definition – Needs of performance appraisal -
*Problems in performance appraisal – Types of performance appraisal.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods

Power point presentation / Discussion / Quiz

TEXT BOOKS
1. L.M. Prasad (2010), Human Resource Management, 3rd edition, Sultan Chand & Sons.
2. Dr.N.Premavathy (2011), Human Resource Management and Development, Sri Vishnu
Publications.

REFERENCE BOOKS
1. C.B.Gupta (2009), Human Resource Management, 11th Edition, Sulthan& sons.
2. Basava Raj (2009), Human Resource Management, 1st Edition, McGraw hill punlications.
3. P.N.Subramani & Rajendra.G (2001), Human Resource Management & Industrial
Relations, 1st Edition, Himalaya Publishing House.
4. Gary Dessler, Biju Varkey (2011) , Human Resource Management, 12 th Edition, Pearson
prentice Hall Pvt Ltd.
5. Dipak Kumar Bhattacharyya (2009), Human Resource Management, Excel Books,
Newdelhi.
MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO

CO1 M S H H S

CO2 M H S M H

CO3 S M S H M

CO4 H S H M S

S – Strong H – High M – Medium L – Low

 UCC 66
18UCC614

Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC614 CORE PAPER.14 - E-COMMERCE

Batch Semester Hours / Week Total Hours Credits

2018-2019 V 6 90 4

Course Objectives
1. To Gain knowledge about E-commerce and various Internet terminologies.
2. To make the students to know about various security concepts in Electronic commerce.
3. To enlighten the minds of students about E-Payment system this is very essential in new
era.

Course Outcomes (CO)

K1 CO1 Knowing the basic Concepts of E-Commerce

K2 CO2 Understanding the EDI Software implementation and the concepts of Electronic
Payment systems

K3 CO3 Implementing the legal frame works and security concepts

K4 CO4 Analyzing various Business models of E-Commerce

Syllabus

UNIT - I CONCEPTUAL FRAMEWORK OF E-COMMERCE (18 Hours)

E-Commerce-Framework - Classification of electronic commerce - Anatomy of E-

Commerce Applications - Components of the I way - Network Access Equipment - Internet
Terminology

UNIT - II CONCEPT OF ELECTRONIC DATA INTERCHANGE (18 Hours)

Electronic Data Interchange - *Benefits of EDI - EDI Legal, Security & privacy issues -
EDI software implementation - Value added networks - Internal Information Systems -Work flow
automation and Coordination - Customization and Internal Commerce.
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UNIT - III NETWORK SECURITY AND FIREWALLS (18 Hours)

Network security and firewalls - Client Server Network Security- Emerging client server
security threats- Firewalls and network security- Data and message security- Encrypted documents
and electronic mail- Hypertext publishing- Technology behind the web- Security and the web

UNIT - IV CONSUMER ORIENTED APPLICATIONS (18 Hours)

Consumer Oriented Electronic Commerce Consumer Oriented Applications-Mercantile

Process Models-Mercantile Models From the Consumers Perspective- Mercantile Models from the
Merchants Perspective

UNIT - V ELECTRONIC PAYMENT SYSTEMS (18 Hours)

Electronic Payment Systems-Types-Digital Token Based Electronic Payment System -

*Smart Cards - Credit Card Electronic Payment Systems -Risk -Designing electronic payment
system

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

TEXT BOOKS
1. Ravi Kalakota, Andrew Winston (2009), Frontiers of Electronic Commerce, Addison
Wesley.
2. David Whiteley, E-Commerce, 10th edition, Tata MC Graw hill Publications, New Delhi.

REFERENCE BOOKS
1. Dr.C.S.Rayudu (2004), E-Commerce & E-Business, Himalaya Publishing House, New
Delhi.
2. Ridendra Goen (2011), E-Commerce, New Age international publishers.
3. Kamelesh K Bajaj (2008), E-Commerce the Cutting Edge of Business, Tata MC Graw hill
Publications, New Delhi.
4. Dr.Ravi Kalakota (2005), E- Business Road Map for Success, Marcia Robinson.
5. Bharat Bhaskar (2008), E-Commerce, Tata MC Graw hill Publications, New Delhi.

Teaching Methods
Seminar/Discussion/Assignment
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18UCC615
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC615 CORE PAPER. 15 – INTERNET AND WEB DESIGNING

Batch Semester Hours / Week Total Hours Credits

2018-2019 VI 6 90 5

Course Objectives
1. To Familiarize the students about the concepts of Internet
2. To make the students to understand the concept of web designing
3. To help them to develop the skills to create Hyper Text Markup Language

Course Outcomes (CO)

K1 CO1 Remembering the basic concepts of internet and HTML

K2 CO2 Understanding the terminologies of Internet technologies, about table creation

and application of its properties in HTML

K3 CO3 Learning the application of HTML tags and Frames

K4 CO4 Knowing the various uses of buttons in creating a web page

UNIT - I INTERNET (18 Hours)

Introduction to internet – Networking – internet – E-mail – Resource sharing – Gopher –

*WWW – Hyper text – Browser – search engine – Usenet – telnet – bulletin board service –
WAIS.

UNIT – II INTERNET TECHNOLOGIES (18 Hours)

Internet technologies – Modem – Internet addressing – Physical connections – Telephone

Lines – Internet Browsers – Internet Explorer – Netscape navigator.
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UNIT - III HTML (18 Hours)

Introduction to HTML – Designing a home page – History of HTML – Generation – HTML

Documents – Anchor Tag – Hyper Links – Head And Body Sections – Header Section – –
Prologue -Links – Colorful Webpage – Comment Lines – Headings – Aligning The Headings –
Horizontal Rule – Paragraph – Tab Setting – Images – Aligning an Image – Adding Space Around
Image – Boarder For an Image.

UNIT - IV LISTS AND TABLES (18 Hours)

Lists – Ordered And Unordered List – Nested List – Headings in a List – Tables – Table
Creation in a HTML – Width of the Table and Cells – Cell Spanning – Coloring Cells – Column
Specification.

UNIT - V FRAMES AND BUTTONS (18 Hours)

Frames – Frameset definition – Frame Definition – Nested Framesets – Forms – Action

Attribute – Method Attribute – Encrypt Attribute – Dropdown List – Check Boxes – Radio Buttons
– Text Field – Text Area – *Password – Hidden Fields – Submit And Reset Buttons

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
Power point presentation/Seminar/Assignment

TEXT BOOKS
1. C.Xavier (2006), World Wide Web design with HTML, Tata McGraw Hill Publishing
company ltd, New delhi.
2. Sundarajan.K (2001), Internet, 10th Edition, Kannadhasan Phathipagam, Chennai.

REFERENCE BOOKS
1. Thomas A.Powell (2004), HTML – The Complete reference, Tata McGraw Hill Publishing
company ltd, New delhi.
2. Dave Mercer (2004), HTML-Introduction to Web Page Designers & Development, Tata
McGraw Hill Publishing company ltd, New delhi.
3. Steven Holzer (2006), HTML, Dreamtech Press, New Delhi.
4. Alexis Leon & Mathews Leon (2004), Internet for Everyone, Leon Tech World, Chennai.
5. Teodoru Gugoiu (2006), HTML, XHTML, CSS and XML by example – a practical guide,
Firewall media.
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18UCC6CQ
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC6CQ CORE PRACTICAL. 6 – COMPUTER APPLICATIONS VI –

HTML AND INTERNET
Batch Semester Hours / Week Total Hours Credits
2018-2019 VI 4 60 2

Course Objectives
1. To provide the students about the practical knowledge in HTML programming.
2. To make the students to understand the concept of web designing.

3. To comprehend about Internet and know about various tags and buttons.

Course Outcomes (CO)

K3 CO1 Knowing the creation of web page and linking the web pages using Anchor tags.

K4 CO2 Learning the application of table creation properties and Buttons in designing a
form.

K5 CO3 Evaluating the results of HTML Programs.

Syllabus
1. Create a webpage for changing the background and fore color for an application by using
font tags.
2. Create a webpage for linking more documents by using anchor tag.
3. Create a webpage for marks statement by using caption, table tags.
4. Create a Sample invitation by using frame tag.
5. Create a sample webpage for advertising a product by using image and unordered list tags.
6. Create a Program using HTML to display the ordered list and unordered List of a
Departmental Store.
7. Create a Program using HTML for on-line shopping.
8. Create a sample college website.
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18UCC6CQ
9. Create a Registration form by using command button, radio button, text box, combo box
and check box.
10. Program to display Image and link using HTML tags.
11. Create a program by using marquee tags.
12. Create a Resume using HTML Tag.

Teaching Methods
Power point presentation/Test

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18UCC6Z1
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC6Z1 PROJECT WORK AND VIVA-VOCE

Batch Semester Hours / Week Total Hours Credits

2018-2019 VI 6 90 4

Course Objectives
1. To find out and suggest the ideas related to the practical problems in the field of commerce.

2. To design a program for conversion of manual work into computerized format in various
areas.

3. To make the students to understand the importance and needs of Research and Project for
the benefit of the society.

COURSE OUTCOMES (CO)

K3 CO1 Identifying the practical problems in different areas and collecting data using
various techniques.

K4 CO2 Applying and analyzing the data.

K5 CO3 Designing the computer based projects, suggest solution and concluding the
project.

Group Project work will be assigned to students during the beginning of the VI Semester
under the supervision and guidance of Faculty members. The submission of Report and Viva -voce
examination will be at the end of the VI Semester. The Project work shall be related to Computer
Applications in Business, Industry, Commerce and Administrative work or it may also involve
Software Development. The Internal and External Examiners shall jointly evaluate the project
report submitted and marks will be awarded on the basis as mentioned below

Project Report present 60 marks

Viva-voce 20 marks (Internal & External Examiners jointly)

CIA 20 marks (Project Guide / Supervisor)

_______
Total 100 marks
_______
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18UCC6S4
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UCC6S4 SKILL BASED SUBJECT. 4 - CYBER LAW

Batch Semester Hours / Week Total Hours Credits

2018-2019 VI 2 30 3

Course Objectives
1. To help the students to familiarize the concept of Cyber law Computer Crimes.
2. To gain theoretical knowledge in the aspects of intellectual property and Information
Technology Act.

3. To make them to know about various laws related to cyber crime and Security issues.

Course Outcomes (CO)

K1 CO1 Remembering the basic concepts of Cyber law and E-Commerce.

K2 CO2 Understanding the Security aspects in cyber law.

K3 CO3 Grasping the legal aspects regarding cyber crimes and IT Act.

K4 CO4 Understanding the legal frame work for EDI and analyze the case studies.

Syllabus

UNIT - I INTRODUCTION TO CYBER LAW (6 Hours)

Cyber Law Introduction- Concept of Cyberspace-E-Commerce in India-Privacy factors in

E-Commerce cyber law in E-Commerce-Contract Aspects.

UNIT – II SECURITY ASPECTS & INTELLECTUAL PROPERTY ASPECTS (6 Hours)

Security Aspects Introduction-Technical aspects of Encryption-Digital Signature-Data

Security. Intellectual Property Aspects WIPO-GII-ECMS-Indian Copy rights act on soft propriety
works-Indian Patents act on soft propriety works.
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UNIT - III EVIDENCE ASPECTS & CRIMINAL ASPECT (6 Hours)

Evidence Aspects Evidence as part of the law of procedures –Applicability of the law of
Evidence on Electronic Records-The Indian Evidence Act1872.Criminal aspect Computer Crime-
Factors influencing Computer Crime- Strategy for prevention of computer crime- Amendments to
Indian Penal code 1860.

UNIT - IV LEGAL FRAME WORK FOR EDI (6 Hours)

Global Trends- Legal frame work for Electronic Data Interchange EDI Mechanism-
*Electronic Data Interchange Scenario in India.

UNIT – V INFORMATION TECHNOLOGY ACT (6 Hours)

The Information Technology Act 2000 – Definitions - Authentication of Electronic Records

- *Electronic Governance - Digital Signature Certificates.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods

Power point presentation/Discussion/Assignment

TEXT BOOKS
1. Dr.P.Rizwan Ahmed (2016), Cyber Law, Margham Publications, Chennai.
2. Dr.B.Kirubhashini and P.Kavitha, Cyber Law .

REFERENCE BOOKS
1. Suresh T.Viswanathan (2010), The Indian Cyber Law, Bharat Law House, New Delhi.
2. Pavan Duggal (2014), Cyber laws 3.0, 1st Edition Universal law publishing pvt ltd,
Newdelhi.
3. Mani.K (2012), A Practical Approach to Cyber law, 2 nd Edition, Kamal Publishers, New
Delhi.
4. Punia.C.K (2009), Cyber law, Sumit Enterprises, New Delhi.
5. Rajan Nagia (2009), Cyber law and Computer Crimes, 1 st Edition, Cyber Tech Publications,
New Delhi.
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 UCC 79
Programme Code: 14 COMMERCE WITH CA

Batch Credits
ELECTIVE PAPER. 1 – RESEARCH METHODOLOGY
2018-2019 5

Course Objectives
1. To enlighten the students about the basic research concepts
2. To help the students to learn about the implementation of research methods

3. To motivate the students in developing report writing skills about the research

Course Outcomes (CO)

K1 CO1 Knowing the basic concepts of research methodology.

K2 CO2 Understanding the procedure for research design and sample design.

K3 CO3 Knowing the application of different methods in data collection.

K4 CO4 Framing and analyzing the hypotheses to interpret the research report.

Syllabus

UNIT - I RESEARCH & RESEARCH PROBLEM

Meaning of Research – Objectives of Research - Types of research – Research process –

*Criteria of Good Research-Research Problem-Selecting the Problem-Techniques in Involving in
Defining the Problem.

UNIT – II RESEARCH DESIGN & SAMPLE DESIGN

Meaning of Research Design – Important concept relating to Research Design. Sampling

Design-Steps in Sampling Design –Criteria of selecting sampling Procedure-Characteristics of a
Good Sample Design-Types of Sample Design.

UNIT – III COLLECTION OF DATA

Methods of data collection-collection of primary data-observation method-interview

methods-questionnaires-schedules-collection of secondary data-selection of appropriate methods of
data collection.
 UCC 80

UNIT - IV FRAMING OF HYPOTHESES

Meaning of Hypotheses –Characteristics of Hypotheses –Procedures of Hypotheses-Flow

Diagram of Hypotheses-Limitation of Hypotheses.

UNIT - V REPORT WRITING

Meaning of Interpretations –Technique of Interpretation – Signification of Report Writing
–*Steps in Report Writing –Layout of Research Report-Types of Report-Mechanics of Writing
Report- Precautions for Writing Research Report.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
Power point presentation/Discussion/Assignment

TEXT BOOKS

1. C.R. Kothari (2009), Research Methodology, 3 rd Edition, New age International Publishers.
2. P.Saravanavel (2003), Research Methodology, 14th Edition, Kital Mahal Agencies,
Allagabad.

REFERENCE BOOKS

1. Zikmund,Babin,Carr,Adhikar,Griffin (2013), Business Research Methods.

2. C.Rajendra Kumar (2008), Research Methodology, 1st Edition, APH Publishing
Corporations, New Delhi.
3. S.C.Sinha, A.K.Dhiman (2002), Research Methodology.
4. A.K.P.Swain (2010), A Text Book of Research Methodology, 2 nd edition, Kalyani
publishers, New Delhi.
5. R.Panneerselvam (2016), Research Methodology, Prentice Hall of India.
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 UCC 82
Programme Code: 14 COMMERCE WITH CA

Batch Credits
ELECTIVE PAPER. 2 INVESTMENT MANAGEMENT
2018-2019 5

Course Objectives
1. To give the practical knowledge and theoretical knowledge about investment
2. To make the students to understand about various portfolios available for investment

3. To educate the students to be aware of various investment alternatives

Course Outcomes (CO)

K1 CO1 Remembering the basic Concepts of Investment management.

K2 CO2 Understanding the markets for investment purpose, investment alternatives and
Portfolios.

K3 CO3 Studying the application of fundamental analysis in Economy, Industry and

Company.

K4 CO4 Analyzing the buying and selling signals using various theories and evaluating
the risk and return of portfolio.

UNIT – I BASICS OF INVESTMENT

Nature, meaning and scope of investment – Elements – Speculation and Investment -

Gambling and Investment - Importance of investment – Factors influencing investment – Features
of investment programme – Investment Process – Risk in Investment – Investment Alternatives –
bond – preference and equity shares – provident funds – mutual funds –* Life Insurance Policies –
National Saving Scheme.

UNIT – II PRIMARY AMD SECONDARY MARKETS

Capital market – Structure of capital market – New issue market – Stock Exchanges in India
– Mechanics of Trading – Legal control of Stock Exchanges – SEBI and its role, guidance – NSE –
OTCEI – Money Market – Definition – Money Market Vs Capital Market – Money Market
Instruments In India.
 UCC 83

UNIT - III FUNDAMENTAL ANALYSIS

Fundamental Analysis Economic analysis – State of Economy – Economic indicators –

Industry analysis – Life Cycle of Industry – Company Analysis – Methods

UNIT – IV TECHNICAL ANALYSIS

Technical analysis– Scope – Basic theories - Portfolio analysis and management Scope –
Markowitz theory – Sharpe Ideal Index – Efficient Frontier – Portfolio selection – *Risk and
Return – Types of portfolio

UNIT - V PORTFOLIO REVISION

Portfolio revision – Needs and problems – Methods of revision – Formula plan for revision
– Constant rupee value – Constant ratio and Variable ratio plans

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods

Power point presentation/Discussion/Seminar/Assignment

TEXT BOOKS

1. Preethi Singh, Investment Management, 8 rd Edition, Himalaya Publishing House, 2013.

2. Gopalakrishnan C Investment Management, , Kalyani Publishers, New Delhi, Reprinter
2004.

REFERENCE BOOKS
1. Dr.Radha, Parameswaran, Dr.Nedunchezhian (2014), Investment Management, Prasanna
Publishers, Chennai.
2. Khan .M.Y & P.K. Jain (2009), Investment Management.
3. V.K Bhalla (2013), Investment Management, S.Chand & Company, New Delhi.
4. Avadhani V.A (2014), Security Analysis and Portfolio Management, 8 rd Edition, Himalaya
Publishing House.
5. Francis K Reilly Keith C.Brown (2004), Investment Analysis and Portfolio management, 7th
edition.
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Programme Code: 14 COMMERCE WITH CA

Batch Credits
ELECTIVE PAPER. 3
2018-2019 5
MANAGEMENT INFORMATION SYSTEM

Course Objectives
1. To familiarize the students about the concepts of information system

2. To help them to know the applications of information system in business

3. To encourage the students to understand about office automation

Course Outcomes (CO)

K1 CO1 Remembering the system concepts and importance of office automation in
business
K2 CO2 Understanding the role, importance of MIS and the trends in
tele-communication networks
K3 CO3 Knowing the application of various information systems in business and
management
K4 CO5 Analyzing the importance of office automation in business

Syllabus

UNIT - I SYSTEM CONCEPTS

Systems Concepts Introduction – Elements of system – Characteristics of system - *Types

of System – Classification of organizational system and MIS - System Approach. Management
information system Data Vs Information - Information Resource management.

UNIT - II ROLE AND IMPORTANCE OF MIS

Introduction of MIS – Definition of MIS – An MIS Model – Components of MIS –

Subsystems of an MIS Role and importance of MIS – Information systems development –
Introduction – Linking information systems to the business plan – Prototyping – Stages in life
cycle.
 UCC 86
UNIT - III INFORMATION SYSTEMS IN BUSINESS AND MANAGEMENT

Information Systems in Business and Management Marketing information system – Human

Resource information System – Production Information System – Inventory Control System – Sales
order Processing System – Accounting Information System – Financial Information System -
Transaction Processing System – Executive Information System – DSS-AI & Expert System.

UNIT - IV TELECOMUNICATIONS

Trends in Tele Communications – *Tele Communications Alternatives – DTP – Image

Processing – Electronic Communication System – Electronic Meeting System.

UNIT - V OFFICE AUTOMATION

Office Automation – Introduction – Electronic communication systems – Enterprise

collaboration systems – Electronic publishing systems – Office management systems.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods
Power point presentation/Seminar/Assignment/chalk & talk

TEXT BOOKS
1. Aman Jindal (2006), Mangement Information System, 2 nd Revised Edition, Kalyani
Publishers, New Delhi.
2. Gordon B.Davis, Margrethe H.Olson (2000), Management Information system, Tata
MCgraw Hill Publications, New Delhi.

REFERENCE BOOKS
1. Jawadekar.W.S (2001), Management Information System, Tata MCgraw Hill Publications,
New Delhi.
2. Kenneth.C.Lavdon,Jane P.Lavdon (2008), Management Information System, 10th edition,
Prentice Hall of India Pvt Ltd., Newdelhi.
3. Waman S.Jawadekar (2002), Management Information System, 3 rd Edition, Tata MCgraw hill
Publications, New Delhi.
4. Mutthy C.S.V (2001), Management Information System, 2 nd Edition, Himalaya Publications,
Mumbai.
5. Gupta B.G (2001), Management Information System, Galgotia Publishing Company, New
Delhi.
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Programme Code: 14 COMMERCE WITH CA

Batch Credits
ELECTIVE PAPER. 4 - INDUSTRIAL LAW
2018-2019 5

Course Objectives
1. To help the students to gain knowledge about the Industrial Law
2. To make them to understand about Labor Strike and Acts regarding Labor welfare

3. To Comprehend about insurance and various benefits to workers

Course Outcomes (CO)

K1 CO1 Knowing the basic Concepts of Industrial Law

K2 CO2 Understanding the laws regarding labor strike, trade unions and payment of wages

K3 CO3 Knowing the insurance benefits to workers and eligibility for bonus

K4 CO4 Grasping the knowledge about workmen compensation Act and Minimum wages
act

Syllabus

UNIT - I FACTORIES ACT

Factories Act 1948 – provisions relating to health safety - Welfare – Employment of child,
young men – adult workers – women workers.

UNIT - II INDUSTRIAL DISPUTES

Industrial Disputes Act 1947 – Provision relating to strike lockout retrenchment -Layoff –
closure – Machinery to solve dispute.

UNIT – III TRADE UNIONS & PAYMENT OF WAGES

Trade unions Act 1926 – definitions registration - rights and privileges – cancellations of
registration – political fund – payment of wages Act 1926 – permissible deductions – *Time and
Mode of payment.
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UNIT - IV PAYMENT OF BONUS

Payment of Bonus Act 1965 - meaning of gross profit- computation of available and allocable
surplus – eligibility for bonus – minimum & maximum bonus – exemption – applicability of the act
– employees state insurance Act of 1948 – definition –its medical board – purpose for which funds
can be spent – benefits.

UNIT - V WORKMEN’S COMPENSATION

The Minimum wage Act 1948 – Workmen’s compensation Act 1923 – *Employers liability
& non-liability. Partial - permanent- total disablement – accusation diseases.

* Self-Study and Questions for Examinations may be taken from the Self Study Portions also.

Teaching Methods

Power point presentation/Discussion/Assignment

TEXT& REFERENCE BOOKS:

1. N.D.Kapoor (2015), Industrial Law, Sultan Chand & Sons Publications, New Delhi.
2. Gogna.P.P.S (2007), A Text Book of Business Industrial Laws, Sultan Chand & Sons
Publications, New Delhi.
3. Moshal B.S (2008), Business and Industrial Law, Ane Books, New Delhi.
4. Narayana .P.S, Row.PCK (2002), Personal Management & Industrial Law, Sultan Chand &
Sons Publications, New Delhi.
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Programme Code: 14 COMMERCE WITH CA

Batch Credits
ELECTIVE PAPER. 5 – ENTREPRENEURIAL DEVELOPMENT
2018-2019 5

Course Objectives

1. To expose the students to appreciate and understand the concepts and fundamentals of
entrepreneurship

2. To understand the process of business idea generation and converting the idea into a
business model.

3. To enlighten the students about the role of government and banks that renders support in
terms of policies and assistances.

Course Outcomes (CO)

K1 CO1 Knowing the parameters to assess opportunities for new business ideas

K2 CO2 Understanding systematic process to select and screen a business idea.

K3 CO3 Implementing the strategies for successful implementation of ideas

K4 CO4 Analyzing the opportunities and challenges for new ventures and the
benefits/drawbacks of entrepreneurship.

Syllabus

UNIT I CONCEPTS ENTERPRENEURSHIP

Meaning of Entrepreneurship – Definition, Characteristics and Functions of Entrepreneur -

*Types of Entrepreneurs - Role of Entrepreneurs in Economic Development - Sickness and
Survival - Need for Training and Development – Phases of EPD – Special Agencies – Development
of women Entrepreneurs and Rural Entrepreneurs – Social Entrepreneurship.

UNIT II PROJECT IDENTIFICATION & CLASSIFICATION

Business Ideas: Meaning, Concept, Categories and Characteristics – Project manager, Role
and Responsibilities – project identification & classification meaning of project identification –
classification – Internal and External constraints, project objective, desk research and techno –
economic survey, Project life cycle and phases.
 UCC 91

UNIT III PROJECT FORMULATION & PLANNING

Project formulation Need and significance of project formulation – evaluation – feasibility

analysis - project reports – project selection – format planning commission’s guidelines – checklist
for feasibility reports – sources of finance for a project – institutional finance supporting project.

UNIT IV INSTITUTIONAL SUPPORT TO ENTREPRENURSHIP

Institutional finance to entrepreneurs – *Factors affecting entrepreneur growth – ED

programs – Need, objectives and courses- contents, phases and evaluation – SFC’s – SIDCO’s –
TIIC – Commercial banks – Small industries development bank – Institutional support to
entrepreneurship – Venture capital and its importance.

UNIT V FINANCIAL INSTITUTIONS

Institutional set up – DIC’s, SIDO, NSIC, SISI’s Indian investment centre – khadi and
village industries commission.

Teaching Methods

Seminar / Discussion / Assignment

TEXT BOOKS
1. S.Sivasankari (2016), Entrepreneurial development, Charulatha publications.
2. S.S Khanka (2012), Entrepreneurial development, S.Chand publishing.

REFERENCE BOOKS
1. S. Anil kumar, S.C Poornima (2003), Entrepreneurial development, New age international
Pvt. ltd publishers.
2. Gupta.S (2011), Entrepreneurial development, 1st edition, Abd Publishers.
3. J.S. Saini (2002), Entrepreneurship Development Programmes and Practices, Deep &
Deep Publications.
4. Chandramani Singh (2009), Encyclopedia of Entrepreneurship Development, 2nd edition,
Anmol Publisher.
5. P. Gopalkrishnan and V. E. Ramamoorthy (2014), Text book of Project Management ,
McMillin Publishers India Ltd, New Delhi.
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Programme Code: 14 COMMERCE WITH CA

Batch Credits
ELECTIVE PAPER. 6 – CONSUMER AFFAIRS
2018-2019 5

Course Objectives
1. To familiarize the students with their rights and responsibilities as a consumer
2. To make the students to understand the social framework of consumer rights and legal
framework of protecting consumer rights.
3. To provide an understanding of the procedure for redressal of consumer complaints
Course Outcomes (CO)

K1 CO1 Remembering the conceptual framework on consumer and markets.

K2 CO2 Understanding the important provisions of the consumer protection act

K3 CO3 Applying grievance redressal mechanism and leading case studies

K4 CO4 Analysing the business firms’ interface with consumers and the consumer
related regulatory and business environment

UNIT - I CONCEPTUAL FRAMEWORK

Consumer and Markets Concept of Consumer- Nature of markets Liberalization and

Globalization of markets with special reference to Indian Consumer Markets-E-Commerce with
reference to Indian Market- Concept of Price in Retail and Wholesale- Maximum Retail Price
(MRP), Fair Price, GST, labeling and packaging along with relevant laws- Legal Metrology.
Experiencing and Voicing Dissatisfaction Consumer buying process, Consumer
Satisfaction/dissatisfaction-Grievances -complaint, Consumer Complaining Behaviour Alternatives
available to Dissatisfied Consumers; Complaint Handling Process ISO 10000 suite
UNIT - II CONSUMER PROTECTION LAW IN INDIA

Objectives and Basic Concepts Consumer rights and UN Guidelines on consumer

protection, Consumer goods, defect in goods, spurious goods and services, service, deficiency in
service,unfair trade practice, restrictive trade practice.
 UCC 94
Organizational set-up under the Consumer Protection Act Advisory Bodies Consumer
Protection Councils at the Central, State and District Levels; Adjudicatory Bodies District Forums,
State Commissions, and National Commission Their Composition, Powers, and Jurisdiction
(Pecuniary and Territorial), Role of Supreme Court under the CPA with important case law.

UNIT - III GRIEVANCE REDRESSAL MECHANISM UNDER THE INDIAN CONSUMER

PROTECTION LAW
Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for
filing and hearing of a complaint; Disposal of cases, Relief/Remedy available; Temporary
Injunction, Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and
penalties.
Leading Cases decided under Consumer Protection law by Supreme Court/National
Commission Medical Negligence; Banking; Insurance; Housing & Real Estate; Electricity and
Telecom Services; Education; Defective Products; Unfair Trade Practices.

Unit - IV ROLE OF INDUSTRY REGULATORS IN CONSUMER PROTECTION

i. Banking RBI and Banking Ombudsman
ii. Insurance IRDA and Insurance Ombudsman
iii. Telecommunication TRAI
iv. Food Products FSSAI
iv. Electricity Supply Electricity Regulatory Commission
v. Real Estate Regulatory Authority

Unit - V CONTEMPORARY ISSUES IN CONSUMER AFFAIRS

Consumer Movement in India Evolution of Consumer Movement in India, Formation of

consumer organizations and their role in consumer protection, Misleading Advertisements and
sustainable consumption, National Consumer Helpline, Comparative Product testing, Sustainable
consumption and energy ratings.
Quality and Standardization Voluntary and Mandatory standards; Role of BIS, Indian
Standards Mark (ISI), Ag-mark, Hallmarking, Licensing and Surveillance; Role of International
Standards ISO an Overview
Note Unit 2 and 3 refers to the Consumer Protection Act, 1986. Any change in law would
be added appropriately after the new law is notified
 UCC 95
Teaching Methods

Seminar / Discussion / Assignment

TEXT BOOKS
1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. (2007), Consumer
Affairs, Universities Press.
2. Choudhary, Ram Naresh Prasad (2005), Consumer Protection Law Provisions and
Procedure, Deep and Deep Publications Pvt Ltd.

REFERENCE BOOKS
1. G. Ganesan and M. Sumathy. (2012), Globalisation and Consumerism Issues and
Challenges Regal Publications.
2. Suresh Misra and Sapna Chadah (2012), Consumer Protection in India Issues and Concerns,
IIPA, New Delhi
3. Rajyalaxmi Rao (2012), Consumer is King,Universal Law Publishing Company
4. Girimaji, Pushpa (2002), Consumer Right for Everyone Penguin Books.

MAPPING

PSO
PSO1 PSO 2 PSO 3 PSO 4 PSO 5
CO

CO1 S S S S S

CO2 S S S S S

CO3 S S S S S

CO4 S S S S S

S – Strong H – High M – Medium L – Low

 UCC 96
18EVS101
Programme Code: 14 COMMERCE WITH CA

Course Code: 18EVS101 PART IV – ENVIRONMENTAL STUDIES

Batch Semester Hours / Week Total Hours Credits

2018-2019 I 2 30 2

Objectives

 To inculcate knowledge and create awareness about ecological and environmental concepts,
issues and solutions to environmental problems.
 To shape students into good “eco citizens” thereby catering to global environmental needs.

UNIT - I MULTIDISCIPLINARY NATURE OF ENVIRONMENT (6 hours)

Definition scope and importance – Need for public awareness - Natural resources – Types
of resources – Forest Resources – Water Resources – Mineral Resources – Food Resources –
Energy Resources – Land Resources.

UNIT -II ECOSYSTEMS (6 hours)

Concept of an ecosystem – Structure and functions of an ecosystem – Procedures,

consumers and decomposers – Energy flow in the ecosystem – Ecological succession – Food
chains, food web and ecological pyramids – Structure and function of the following ecosystem –
Forest Ecosystem –Grassland Ecosystem – Desert Ecosystem – Aquatic Ecosystem.

UNIT -III BIODIVERSITY AND ITS CONSERVATION (6hours)

Introduction – Definition – Genetic – Species and ecosystem diversity- Bio geographical

classification of India – Value of biodiversity – Biodiversity at global, national and local levels –
India as a mega - diversity Nation - Hot spot of biodiversity – Threats to biodiversity -
Endangered and endemic species of India – Conservation of Biodiversity – insitu Conservation of
Biodiversity – exsitu Conservation of Biodiversity

UNIT -IV ENVIRONMENTAL POLLUTION (6 hours)

Definition - Causes, effects and control measures of Air Pollution – Water Pollution – Soil
Pollution – Marine Pollution – Noise Pollution – Thermal Pollution – Nuclear Pollution –
 UCC 97
18EVS101
Solid Waste Management Causes, effects, control measures of urban and industrial wastes – Role
of individual in prevention of pollution – Pollution case studies – domestic waste water, effluent
from paper mill and dyeing, cement pollution – Disaster Management – Food, Drought,
Earthquake, Tsunami, Cyclone and Landslide.

UNIT -V SOCIAL ISSUES AND THE ENVIRONMENT (6 hours)

Sustainable Development – Urban problems related to energy – Water Conservation Rain

Water Harvesting and Watershed Management – Resettlement and rehabilitation of people, its
problems and concerns, case studies Narmatha Valley Project – Environmental ethics, issues and
possible solutions – Climate change, global warming, ozone layer depletion, acid rain, nuclear
accidents and holocaust, case studies – Hiroshima and Nagasaki, Chernobyl – Consumerism and
waste products – Environmental Protection Act – Air Pollution Act (Prevention and Control) –
Water Pollution Act (Prevention and control) – Wild Life Protection Act – Forest Conservation Act
– Issues involved in enforcement of environmental legislation – Public awareness – Human
Population and the environment – Population Growth and Distribution – Population Explosion –
Family Welfare Programme – Environment and Human Health – Human Rights – Value Education
– HIV/ AIDS – Women and Child Welfare – Role of Information Technology in Environment and
Human Health -.

Self Study (Questions may be asked from these topics also)

TEXT BOOK
1. P.Arul, A Text Book of Environmental Studies, Environmental Agency, No 27, Nattar
street, Velacherry main road, Velacheery, Chennai – 42, First Edition, Nov.2004.

REFERENCE BOOKS
3. Purohit Shammi Agarwal, A text Book of Environmental Sciences, Publisher
Mrs.Saraswati Prohit, Student Education , Behind Naswan Cinema Chopansi Road,
Jodhpur.
4. Dr.Suresh and K.Dhameja, Environmental Sciences and Engineering , Publisher
S.K.Kataria & Sons, 424/6, Guru Nanak Street, Vaisarak, Delhi -110 006.
5. J.Glynn Henry and Gary W Heinke, Environmental Science and Engineering, Prentice Hall
of India Private Ltd., New Delhi – 110 001.
 UCC 98
18VED201
Programme Code: 14 COMMERCE WITH CA

Course Code: 18EVS101 PART-IV VALUE EDUCATION : MORAL AND ETHICS

Batch Semester Hours / Week Total Hours Credits

2018-2019 II 2 30 2

OBJECTIVES
 To impart the value education in every walk of life.
 To make them understand the relationship between Moral and Ethics.
 To impart the right attitude by practicing self introspection.
 To make them realize about their hidden power within them.
 To develop a knowledge for the steps of upliftment.
 To know about their goal of life.
 To make them understand the importance of yoga and meditation.
 To realize what is the real peace.
 To understand what are the ways to contribute peace to the whole world.
 To goad youth to reach excellence and reap success.

UNIT - I (6 hours)

Introduction – Meaning of Moral and Ethics – Ethics and Culture – Aim of Education.

UNIT - II (6 hours)

Swami Vivekananda – A Biography.

UNIT - III (6 hours)

The Parliament of Religions – Teachings of Swami Vivekananda.

UNIT - IV (6 hours)

Steps for Human Excellence.

UNIT - V (6 hours)

Yoga & Meditation.

 UCC 99
18VED201

TEXT BOOK
1. Value Base Education – Moral and Ethics – Published by Kongunadu Arts and Science
College (Autonomous), First Edition, 2015.
REFERENCE BOOK
1. Easy steps to Yoga by Swami Vivekananda, A Divine Life Society Publication, 2000.

Question paper pattern

(External only)
Duration 3 hrs Total Marks 50
Answer all Questions (5 x 10 = 50 Marks)
Essay type, either or type questions from each unit.
 UCC 100
18UHR3N1
Programme Code: 14 COMMERCE WITH CA

Course Code: 18UHR3N1 PART IV -NON MAJOR ELECTIVE –I

HUMAN RIGHTS
Batch Semester Hours / Week Total Hours Credits
2018-2019 III 2 30 2

Objectives
1. To prepare for responsible citizenship with awareness of the relationship between Human
Rights, democracy and development.
2. To impart education on national and international regime on Human Rights.
3. To sensitive students to human suffering and promotion of human life with dignity.
4. To develop skills on human rights advocacy
5. To appreciate the relationship between rights and duties
6. To foster respect for tolerance and compassion for all living creature.

UNIT – I

Definition, Meaning, Concept ,Theories and Kinds of Human Rights- Evaluation and
Protection of Human Rights in India- Development of Human Rights under the United Nations.

UNIT – II

United Nations Charter and Human Rights - U.N.Commission on Human Rights- Universal
Declaration of Human Rights - International Covenant on

 Civil & Political Rights

 Economic, Social and Cultural Rights

UNIT – III

Human Rights and Fundamental Rights (Constitution) - Enactments regarding Human

Rights Laws in India - National Human Rights Commission and State Human Rights Commission.
 UCC 101
18UHR3N1
UNIT – IV

Aged persons and their Human Rights - Human Rights of Persons with Disabilities - Tribal
Human Rights in India - Three Generation Human Rights.

UNIT – V
Rights of Women, Child, Refugees and Minorities - Media and Human Rights - NGO’s in
protection of Human Rights - Right to Election

BOOKS FOR STUDY

1. Human Rights - Compiled by Dr.V.Sugantha, Dean(Unaided), Kongunadu Arts and Science
College, Coimbatore –29.

BOOK FOR REFERENCE

1.Human Rights - Jaganathan,MA.,MBA.,MMM.,ML.,ML.,
Humanitarian Law and Refugee Law -J.P.Arjun Proprietor,Usha Jaganathan law series, 1st
floor, Narmatha Nanthi Street, Magathma Gandhi Nagar, Madurai – 625014.
2. Promoting Women’s Rights publisher United Nations. As Human Right, New York., 1999.

Question Paper Pattern

(External only)
Duration 3 hrs Max 75 marks
Section A (5x5=25)
Short notes
Either – Or/ Type - Question from each unit
Section B (5X10=50)
Essay type
Either – Or/ Type - Question from each unit
 UCC 102
18UWR4N2
Programme Code: 14 COMMERCE WITH CA

Course Code : 18UWR4N2 NON MAJOR ELECTIVE-II WOMEN’S RIGHTS

Batch Semester Hours / Week Total Hours Credits

2018-2019 IV 2 30 2

OBJECTIVES
 To know about the laws enacted to protect women against violence.
 To impart awareness about the hurdles faced by women.
 To develop a knowledge about the status of all forms of women to access to justice.
 To create awareness about women’s rights.
 To know about laws and norms pertaining to protection of women.
 To understand the articles this enables the women’s rights.
 To understand the Special Women Welfare laws.
 To realize how the violence against women puts an undue burden on health care
services.

UNIT - I (6 Hours)
Laws, Legal System & Change
Definition- Constitutional law, CEDAW and international human rights-law and norms-
laws and social context-constitutional and legal frame.
UNIT - II (6 Hours)
Politics of Land and Gender in INDIA
Introduction-faces of poverty-land as productive resources-locating identities-women’s
claim to land –rights of properties-case studies.
UNIT - III (6 Hours)
Women’s Rights Access to Justices
Introduction-criminal law-crime agent women-domestic violence-dowry related harassment
and dowry deaths-molestation-sexual abuse and rape-loopholes in practice-laws enforcement
agency.
 UCC 103
18UWR4N2
UNIT - IV (6 hours)
Women’s Right
Violence against-women-domestic violence-the protection of women from domestic
violence act, 2005-The Marriage Validation Act, 1982-The Hindu Widow Re-marriage Act, 1856 -
The Dowry Prohibition Act, 1961.
Unit V 6 hours
Special Women Welfare Laws
Sexual harassment at work place-rape and indecent representation-the indecent
representation act, 1956-acts enacted for women development and empowerment-role of rape crisis
center.
Book for study Published by Kongunadu Arts & Science College, 2011.
Books for reference
1. Good Women do not Inherit land - Nitya Rao, Social Science Press and Orient Blackswan
(2008).
2. Knowing Our Rights - An Impart for Kali for Women (2006). International solidarity
network.
3. Women Rights - P.D.Kaushik, Bookwell Publications (2007).
4. Violence Protective Measures for Women Development and Empowerment - Aruna Goal,
Deep and Deep Publications Pvt. (2004).
5. Gender Justice - Monika Chawla, Deep and Deep Publications Pvt. (2006).
6.Domestic Violence Against Women - Preeti Mishra, Deep and Deep Publication Pvt.(2007).
7. Violence against Women - Clair M. Renzetti, Jeffrey L. Edleson, Raquel Kennedy Bergen,
Sage Publications (2001).

QUESTION PAPER PATTERN

(External Only)
Duration 3 hrs Max 75 Marks
Section A (5 x 5=25)
Short notes
Either – or / type – question from each unit.
Section B (5 x 10=50)
Essay type
Either – or / type – question from each unit.
 UCC 104 18UCC0J1

JOC (PRACTICALS): COMPUTER APPLICATION IN BUSINESS

OBJECTIVES
1. This course introduces some of the more advanced features of Microsoft Word, Excel
and Power point specifically geared to accounting.
2. These features enable the delegate to make the most effective use of the Software when
working with financial data, including the use of linked Workbooks and accounting
functions.
3. On completion of the course, the student will be familiar with most of the main features
of these programmes, including several features for accounting data analysis.

List of Programmes

1. How to create brochures, flyers, and even business cards using MS Word
2. How to create an index, bibliography
3. How to create even more impressive tables than ever before using new formatting tools
4. Add special effects to slide transitions to spice up your presentations
5. Set up slide shows and rehearse timings for your slides
6. Create a worksheet in Excel for accounting and effective spreadsheet design.
7. Create a Manage cell and range Names in range dialog box.
8. To manipulate the Date and time formulas related to accounting records.
9. To ensure accuracy of data input Using Data Validation.
10. Calculate depreciation of assets / cash flows using Accounting functions.

11. Varying cell content and format with If functions and Conditional Formats

12. Using Vlookup for Accounting Data and related functions

13. Use advanced filter, subtotals and database functions for Filtering & totaling data.

14. Create multiple workbooks for Linking and consolidating data.

15. Create accounting spreadsheets for error checking and auditing.

16. Financial Reporting: advanced graphs and charts

17. Summarizing accounting data with Pivot Tables and charts

18. Using Dynamic Data Ranges for extending the data selection automatically.

19. Forecasting and budgeting: moving averages and trend analysis.

20. Importing and Exporting Data using worksheets.