MANONMANIAM SUNDARANAR UNIVERSITY

TIRUNELVELI - 12

B.COM

BANKING & E-COMMERCE

SYLLABUS

(With effect from the Academic Year 2023-2024 onwards)

1
 B.COM

BANKING & E-COMMERCE

PROGRAMME OBJECTIVE:

The B.Com. Degree Programme provides ample exposure to courses from the fields
of Commerce, Accountancy and Management. The course equips the students for entry level
jobs in industry, promotes the growth of their professional career, entrepreneurship and a key
contributor to the economic development of the country.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.COM BANKING &E-COMMERCE

Programme
Code:
Duration: UG - 3 years
Programme PO1: Disciplinary knowledge: Capable of demonstrating
Outcomes: comprehensive knowledge and understanding of one or more
disciplines that form a part of an undergraduate Programme of study
PO2: Communication Skills: Ability to express thoughts and ideas
effectively in writing and orally; Communicate with others using
appropriate media; confidently share one’s views and express
herself/himself; demonstrate the ability to listen carefully, read and
write analytically, and present complex information in a clear and
concise manner to different groups.
PO3: Critical thinking: Capability to apply analytic thought to a body
of knowledge; analyse and evaluate evidence, arguments, claims,
beliefs on the basis of empirical evidence; identify relevant
assumptions or implications; formulate coherent arguments; critically
evaluate practices, policies and theories by following scientific
approach to knowledge development.
PO4: Problem solving: Capacity to extrapolate from what one has
learned and apply their competencies to solve different kinds of non-
familiar problems, rather than replicate curriculum content knowledge;
and apply one’s learning to real life situations.
PO5: Analytical reasoning: Ability to evaluate the reliability and
relevance of evidence; identify logical flaws and holes in the
arguments of others; analyze and synthesize data from a variety of
sources; draw valid conclusions and support them with evidence and
examples, and addressing opposing viewpoints.
PO6: Research-related skills: A sense of inquiry and capability for
asking relevant/appropriate questions, problem arising, synthesising
and articulating; Ability to recognise cause-and-effect relationships,
define problems, formulate hypotheses, test hypotheses, analyse,

2
interpret and draw conclusions from data, establish hypotheses, predict
cause-and-effect relationships; ability to plan, execute and report the
results of an experiment or investigation
PO7: Cooperation/Team work: Ability to work effectively and
respectfully with diverse teams; facilitate cooperative or coordinated
effort on the part of a group, and act together as a group or a team in
the interests of a common cause and work efficiently as a member of a
team
PO8: Scientific reasoning: Ability to analyse, interpret and draw
conclusions from quantitative/qualitative data; and critically evaluate
ideas, evidence and experiences from an open-minded and reasoned
perspective.
PO9: Reflective thinking: Critical sensibility to lived experiences,
with self awareness and reflexivity of both self and society.
PO10 Information/digital literacy: Capability to use ICT in a variety
of learning situations, demonstrate ability to access, evaluate, and use a
variety of relevant information sources; and use appropriate software
for analysis of data.
PO 11 Self-directed learning: Ability to work independently, identify
appropriate resources required for a project, and manage a project
through to completion.
PO 12 Multicultural competence: Possess knowledge of the values
and beliefs of multiple cultures and a global perspective; and capability
to effectively engage in a multicultural society and interact respectfully
with diverse groups.
PO 13: Moral and ethical awareness/reasoning: Ability to embrace
moral/ethical values in conducting one’s life, formulate a
position/argument about an ethical issue from multiple perspectives,
and use ethical practices in all work. Capable of demonstrating the
ability to identify ethical issues related to one’s work, avoid unethical
behaviour such as fabrication, falsification or misrepresentation of data
or committing plagiarism, not adhering to intellectual property rights;
appreciating environmental and sustainability issues; and adopting
objective, unbiased and truthful actions in all aspects of work.
PO 14: Leadership readiness/qualities: Capability for mapping out
the tasks of a team or an organization, and setting direction,
formulating an inspiring vision, building a team who can help achieve
the vision, motivating and inspiring team members to engage with that
vision, and using management skills to guide people to the right
destination, in a smooth and efficient way.
PO 15: Lifelong learning: Ability to acquire knowledge and skills,
including „learning how to learn‟, that are necessary for participating
in learning activities throughout life, through self-paced and self-
directed learning aimed at personal development, meeting economic,
social and cultural objectives, and adapting to changing trades and
demands of work place through knowledge/skill
development/reskilling.

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Programme PSO1 – Placement:
Specific To prepare the students who will demonstrate respectful engagement
Outcomes: with others’ ideas, behaviors, beliefs and apply diverse frames of
reference to decisions and actions.

PSO 2 - Entrepreneur:
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will
facilitate startups and high potential organizations

PSO3 – Research and Development:

Design and implement HR systems and practices grounded in research
that comply with employment laws, leading the organization towards
growth and development.

PSO4 – Contribution to Business World:

To produce employable, ethical and innovative professionals to sustain
in the dynamic business world.

PSO 5 – Contribution to the Society:

To contribute to the development of the society by collaborating with
stakeholders for mutual benefit

4
 METHODS OF EVALUATION
Internal Continuous Internal Assessment Test
Evaluation Assignments / Snap Test / Quiz
Seminars 25 Marks
Attendance and Class Participation
External End Semester Examination 75 Marks
Evaluation
Total 100 Marks
METHODS OF ASSESSMENT

Remembering • The lowest level of questions requires students to recalling formation

(K1) from the course content
• Knowledgequestionsusuallyrequirestudentstoidentifyinformationinthete
xtbook.
Understanding • Understanding off acts and ideas by comprehending organizing,
(K2) comparing, translating, interpolating and interpreting in their own
words.
• The questions go beyond simple recall and require students to
combine data together
Application (K3) • Students have to solve problems by using / applying a concept
learned in the classroom.
• Students must use their knowledge to determine a exact response.
Analyze (K4) • Analyzing the question is one that asks the students to break down
something into its component parts.
• Analyzingrequiresstudentstoidentifyreasonscausesormotivesandreac
hconclusionsorgeneralizations.
Evaluate (K5) • Evaluation requires an individual to make judgment on something.
• Questions to be asked to judge the value of an idea, a character, a
work of art, or a solution to a problem.
• Students are engaged in decision-making and problem–solving.
• Evaluation questions do not have single right answers.
Create (K6) • Thequestionsofthiscategorychallengestudentstogetengagedincreative
andoriginalthinking.
• Developing original ideas and problem solving skills

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 B. Com Banking & E – Commerce (2023-24 onwards)

Course
Part Code Title of the Course Credits Hours

FIRST YEAR

FIRST SEMESTER
Part I Language–Tamil 3 6
Part II English 3 6
Part III Core Paper I– Financial Accounting I 5 5
Part III Core Paper II-Principles of Management 5 5
Elective I –Business Communication
Part III Any one Elective I- Indian Economic Development
Elective I-Business Economics 3 4
Any one Skill Enhancement Course SEC –1 2 2
Digital Banking / MS Office
Part IV Foundation Course FC - 2 2
Fundamentals of Business Studies
TOTAL 23 30

SECOND SEMESTER
Part I Language–Tamil 3 6
Part II English 3 4
Part III Core Paper III –Financial Accounting II 5 5
Part III Core Paper IV-Business Law 5 5
Elective–II-Introduction to Information
Technology
Any one
Part III Elective II– E-commerce 3
Elective II– International trade 4

Skill Enhance Course SEC– 2 2 2

Select any Skill Enhancement Course – SEC3 2 2
Part IV Two Internet and its Applications/
Stock Market Operation/
New venture Planning and Development
Part IV Naan Cambridge English 2 2
Mudhalvan
TOTAL 25 30

6
 SECOND YEAR
THIRD SEMESTER
Part I Language–Tamil 3 6
Part II English 3 6
Part III Core Paper V-Corporate Accounting I 5 5
Part III Core Paper VI –Company Law 4 4
Elective III –Web Design
Any One Elective III–Data Base Management Systems 4 3

Elective III– E-banking

Part IV
Skill Enhance Course SEC– 4
Select any Computerized Accounting System / 1 2
one
Part IV Clearing and Forwarding in Import and Export

E.V.S 2 2
Naan
Mudhalvan *Goods and Service Tax 2 2

TOTAL 24 30

FOURTH SEMESTER
Part I Language–Tamil 3 6
Part II English 3 6
Part III Core Paper VII –Corporate Accounting II 5 5
Part III Core Paper VIII-Principles of Marketing 4 4
Elective IV–Python for Data Analytics
Any One Elective IV– Rural Banking
Part III 4 3
Elective IV-Java programming
Skill Enhance Course SEC– 5 1 2
Select any Fundamentals of Fin Tech /
Part IV one Filing of GST Returns

Value Education 2 2
Part IV Naan *Working Capital Management 2 2
Mudhalvan
TOTAL 24 30

*Applicable to the students who failed in Naan Mudhalvan. (Alternative Paper)

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 FIRST YEAR – SEMESTER – I
CORE – I: FINANCIAL ACCOUNTING I
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 5 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
I Accounting Concepts and Conventions - Journal, Ledger 15
Accounts– Subsidiary Books –– Trial Balance - Classification of
Errors – Bank Reconciliation Statement - Need and Preparation
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
II 15
Expenditure and Receipts – Preparation of Trading, Profit and
Loss Account and Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments -
Types - Straight Line Method – Diminishing Balance method –
Conversion method.
III 15
Units of Production Method – Cost Model vs Revaluation
Bills of Exchange – Definition – Specimens – Discounting of
Bills – Endorsement of Bill – Collection – Noting – Renewal –
Retirement of Bill under rebate
Accounting from Incomplete Records – Single Entry System
Incomplete Records -Meaning and Features - Limitations -
Difference between Incomplete Records and Double Entry System
IV 15
- Methods of Calculation of Profit - Statement of Affairs Method
– Preparation of final statements by Conversion method.

Royalty and Insurance Claims

Meaning – Minimum Rent – Short Working – Recoupment of
Short Working – Lessor and Lessee – Sublease – Accounting
V 15
Treatment.
Insurance Claims –Calculation of Claim Amount-Average clause
(Loss of Stock only)
TOTAL 75
THEORY 20% & PROBLEM 80%

8
 CO Course Outcomes
Remember the concept of rectification of errors and Bank reconciliation
CO1
statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance
CO5
companies in case of loss of stock.
Textbooks
S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
1.
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,
3.
New Delhi.
Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New
4.
Delhi.
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
1.
Mumbai.
2. Tulsian, Advanced Accounting, Tata McGraw Hills, Noida.
Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New
3.
Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text
5.
and Cases. McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

9
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 3 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 2 3 3 3 2 2 2 3 2 2

TOTAL 15 10 15 15 13 11 10 10 15 10 10

AVERAGE 3 2 3 3 2.6 2.2 2 2 3 2 2

3 – Strong, 2- Medium, 1- Low

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 FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 5 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of Management –
Importance - Management Vs. Administration – Management:
Science or Art –Evolution of Management Thoughts – F. W. Taylor,
I 15
Henry Fayol,
Peter F. Drucker, Elton Mayo - Functions of Management - Trends
and Challenges of Management. Managers – Qualification – Duties &
Responsibilities.
Planning
Planning – Meaning – Definitions – Nature – Scope and Functions –
Importance and Elements of Planning – Types – Planning Process -
II 15
Tools and Techniques of Planning – Management by Objective
(MBO). Decision Making: Meaning – Characteristics – Types - Steps
in Decision Making – Forecasting.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
III Organization Chart – Organization Structure: Meaning and Types - 15
Departmentalization– Authority and Responsibility – Centralization
and Decentralization – Span of Management.

Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment –
Sources of Recruitment – Modern Recruitment Methods - Selection
IV Procedure – Test- Interview– Training: Need - Types– Promotion – 15
Management Games – Performance Appraisal - Meaning and
Methods – 360 degree Performance Appraisal – Work from Home -
Managing Work from Home [WFH].

11
 Directing
Motivation –Meaning - Theories – Communication – Types - Barriers
to Communications – Measures to Overcome the Barriers.
Leadership – Nature - Types and Theories of Leadership – Styles of
Leadership - Qualities of a Good Leader – Successful Women
V Leaders – Challenges faced by women in workforce - Supervision. 15
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control Process
- Requisites of Effective Control and Controlling Techniques –
Management by Exception [MBE].
Total 75
Course Outcomes
CO1 Demonstrate the importance of principles of management.
CO2 Paraphrase the importance of planning and decision making in an organization.
Comprehend the concept of various authorizes and responsibilities of an
CO3
organization.
CO4 Enumerate the various methods of Performance appraisal
CO5 Demonstrate the notion of directing, co-coordination and control in the management.
Textbooks
Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand& Sons Co. Ltd, New
1
Delhi.
DinkarPagare, Principles of Management, Sultan Chand & Sons Publications, New
2
Delhi.
3 P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill, Noida.
4 L.M. Prasad, Principles of Management, S.Chand&Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
5
Publications, New Delhi.
Reference Books
1 K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited, Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill, Sultan
2
Chand and Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
Eccles, R. G. &Nohria, N. Beyond the Hype: Rediscovering the Essence of
5
Management. Boston The Harvard Business School Press, India.
NOTE: Latest Edition of Textbooks may be used
Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/management-
3
notes/coordination/coordination/21392

12
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 3 2 2 2 3 2 3

CO2 3 2 3 3 2 2 2 2 3 2 2

CO3 3 2 2 3 2 2 2 1 3 2 2

CO4 3 2 2 3 2 2 2 2 3 2 2

CO5 3 2 3 3 2 2 2 1 3 2 2

TOTAL 15 10 12 15 11 10 10 8 15 10 11

AVERAGE 3 2 2.4 3 2.2 2 2 1.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

13
 FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS COMMUNICATION

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance
of communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interviews
Prerequisites: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication –
I Modern Communication Methods – Barriers to Communication – 12
E-Communication - Business Letters: Need - Functions – Essentials
of Effective Business Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status
II 12
Enquiries – Complaints and Adjustments – Collection Letters –
Sales Letters – Circulars
Banking & Insurance Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence –
Insurance – Meaning and Types – Insurance Correspondence –
III 12
Difference between Life and General Insurance – Meaning of Fire
Insurance – Kinds – Correspondence Relating to Marine Insurance
– Agency Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of
IV Secretary – Classification of Secretarial Correspondence – 12
Specimen letters – Agenda and Minutes of Report writing –
Introduction – Types of Reports – Preparation of Report Writing
Interview Preparation
V Application Letters – Preparation of Resume – Interview: Meaning 12
– Objectives and Techniques of Various Types of Interviews –
Creating & maintaining Digital Profile
TOTAL 60

14
 Course Outcomes
CO1 Acquire the basic concept of business communication.

CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

Prepare Secretarial Correspondence like agenda, minutes and various business
CO4
reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan
1
Chand & Sons- New Delhi.
Gupta and Jain, Business Communication, Sahityabahvan Publication, New
2
Delhi.
3 K.P. Singha, Business Communication, Taxmann, New Delhi.
R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand
4
Publications, New Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and
5
Correspondence, S. Chand & Co, Publishers, New Delhi.
Reference Books

1 V.K. Jain and Om Prakash, Business communication, S.Chand, New Delhi.

2 RithikaMotwani, Business communication, Taxmann, New Delhi.

3 Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.

Bovee, Thill, Schatzman, Business Communication Today - Pearson Education,
4
Private Ltd- NewDelhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-exam-
questions
3 https://bachelors.online.nmims.edu/degree-programs

15
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 3 2 3 2 2 2 2 2 2 2

CO2 3 3 2 3 2 2 2 3 2 2 2

CO3 3 3 2 3 2 2 2 2 2 2 2

CO4 3 3 2 3 2 2 2 2 2 2 2

CO5 3 3 2 3 2 2 2 2 2 2 2

TOTAL 15 15 15 15 10 10 10 11 10 10 10

AVERAGE 3 3 3 3 2 2 2 2.2 2 2 2

3 – Strong, 2- Medium, 1- Low

16
 FIRST YEAR – SEMESTER - I

ELECTIVE - I: INDIAN ECONOMIC DEVELOPMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the concepts of Economic growth and development
LO2 To know the features and factors affecting economic development
LO3 To gain understanding about the calculation of national income
LO4 To examine the role of public finance in economic development
LO5 To understand the causes of inflation
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of

Hours
Economic Development and Growth
Meaning & Definition - Concepts of Economic Growth and
Development. Differences between Growth and Development.
I Measurement of Economic Development: Per Capita Income, 12
Basic Needs, Physical Quality of Life Index, Human Development
Index and Gender Empowerment Measure- Factors affecting
Economic Development
Classification of Nations on the basis of Development
Characteristics of Developing Countries and Developed Countries
- Population and Economic Development- Theories of
II 12
Demographic Transition. Human Resource Development and
Economic Development

National Income
Meaning, Importance, National Income -Concept, types of
measurement, Comparison of National Income at Constant and
III 12
Current Prices. Sectorial Contribution to National Income.
National Income and Economic Welfare

Public Finance
Meaning, Importance, Role of Public Finance in Economic
Development, Public Revenue-Sources, Direct and Indirect taxes,
Impact and Incidence of Taxation, Public Expenditure-
IV 12
Classification and Cannons of Public Expenditure, Public Debt-
Need, Sources and Importance, Budget-Importance, Types of
Deficits -Revenue, Budgetary, Primary and Fiscal, Deficit
Financing.
Money Supply
Theories of Money and Its Supply, Types of Money-Broad,
V Narrow and High Power, Concepts of M1, M2 and M3. Inflation 12
and Deflation -Types, Causes and Impact, - Price Index- CPI and
WPI, Role of Fiscal Policy in Controlling Money supply
TOTAL 60

17
 Course Outcomes
CO1 Elaborate the role of State and Market in Economic Development

CO2 Explain the Sectorial contribution to National Income

CO3 Illustrate and Compare National Income at constant and current prices.
CO4 Describe the canons of public expenditure
CO5 Understand the theories of money and supply
Textbooks
1 Dutt and Sundaram, Indian Economy, S.Chand, New Delhi
2 V.K. Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house, Mumbai
3 Remesh Singh, Indian Economy, McGraw Hill, Noida.
4 NitinSinghania, Indian Economy, McGraw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
GhatakSubrata : Introduction to Development Economics, Routledge
1
Publications, New Delhi.
SukumoyChakravarthy : Development Planning- Indian Experience, OUP,
2
New Delhi.
3 Ramesh Singh, Indian Economy, McGraw Hill, Noida.
4 Mier, Gerald, M : Leading issues in Economic Development, OUP, New Delhi.
Todaro, MichealP : Economic Development in the third world, Orient
5
Longman, Hyderabad
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.jstor.org
2 http://www.indiastat.com
3 http://www.epw.in

18
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 2 2 2 2 2 2 2
CO2 3 2 3 3 2 2 2 2 2 3 2
CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 3 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 14 15 10 10 10 10 10 13 10
2.8 3
AVERAGE 3 2 2 2 2 2 2 2.2 2

3 – Strong, 2- Medium, 1- Low

19
 FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS ECONOMICS

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the approaches to economic analysis
LO2 To know the various determinants of demand
LO3 To gain knowledge on concept and features of consumer behaviour
LO4 To learn the laws of variable proportions
To enable the students to understand the objectives and importance of pricing
LO5
policy
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of

Hours
Introduction to Economics
Introduction to Economics – Wealth, Welfare and Scarcity Views
on Economics – Positive and Normative Economics - Definition –
Scope and Importance of Business Economics - Concepts:
I Production Possibility frontiers – Opportunity Cost – Accounting 12
Profit and Economic Profit – Incremental and Marginal Concepts
– Time and Discounting Principles - Concept of Efficiency-
Business Cycle: Theory, Inflation, Depression, Recession,
Recovery, Reflation and Deflation,
Demand & Supply Functions
Meaning of Demand - Demand Analysis: Demand Determinants,
Law of Demand and its Exceptions. Elasticity of Demand:
II 12
Definition, Types, Measurement and Significance. Demand
Forecasting - Factors Governing Demand Forecasting - Methods
of Demand Forecasting, Law of Supply and Determinants.
Consumer Behaviour
Consumer Behaviour – Meaning, Concepts and Features – Law of
Diminishing Marginal Utility – Equi-Marginal Utility – Coordinal
and Ordinal concepts of Utility - Indifference Curve: Meaning,
III Definition, Assumptions, Significance and Properties – 12
Consumer’s Equilibrium. Price, Income and Substitution Effects.
Types of Goods: Normal, Inferior and Giffen Goods - Derivation
of Individual Demand Curve and Market Demand Curve with the
help of Indifference Curve.
Theory of Production
Concept of Production - Production Functions: Linear and Non –
Linear Homogeneous Production Functions - Law of Variable
IV Proportion – Laws of Returns to Scale - Difference between Laws 12
of variable proportion and returns to scale – Economies of Scale –
Internal and External Economies – Internal and External
Diseconomies - Producer’s equilibrium

20
 Market Structure
Price and Output Determination under Perfect Competition, Short
Period and Long Period Price Determination, Objectives of
Pricing Policy, its importance, Pricing Methods and Objectives –
V Price Determination under Monopoly, kinds of Monopoly, Price 12
Discrimination, Determination of Price in Monopoly –
Monopolistic Competition – Price Discrimination, Equilibrium of
Firm in Monopolistic Competition–Oligopoly – Meaning –
features, “Kinked Demand” Curve
TOTAL 60
Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis

CO2 Understood the factors of demand forecasting

CO3 Know the assumptions and significance of indifference curve
CO4 Outline the internal and external economies of scale
CO5 Relate and apply the various methods of pricing
Textbooks
H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New
1
Delhi.
2 C.M. Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.
3 Aryamala.T, Business Economics, Vijay Nocole, Chennai.
4 T.P Jain, Business Economics, Global Publication Pvt. Ltd, Chennai.
5 D.M. Mithani, Business Economics, Himalaya Publishing House, Mumbai.
Reference Books
1 S.Shankaran, Business Economics-Margham Publications, Chennai.
P.L.Mehta, Managerial Economics–Analysis, Problems & Cases, Sultan Chand
2
& Sons, New Delhi.
Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson
3
Australia
Ram singh and Vinaykumar, Business Economics, Thakur Publication Pvt. Ltd,
4
Chennai.
Saluram and Priyanka Jindal, Business Economics, CA Foundation Study
5
material, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2 https://www.icsi.edu/
https://www.yourarticlelibrary.com/marketing/pricing/product-pricing-
3
objectives-basis-and-factors/74160

21
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 2 2 2 2 2 1 2 2

3 3 2 2 2
CO2 3 2 2 2 2 2

CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 2 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 14 11 10 10 10 10 10 10

AVERAGE 3 2 2.6 2.8 2.2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

22
 DIGITAL BANKING

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
2 2 25 75 100
Learning Objectives:
LO1: To acquaint students with knowledge of Digital Banking Products.
LO2: To enable the students to understand the knowledge of Digital Payment System
LO3: To impart the students to understand the new concepts of Mobile and Internet
Banking
LO4: To enables the students to have depth knowledge in point of sale terminals
LO5: To understand the ATM and cash deposit system

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Explain the need for digital banking products and the usage of
cards.
CO2: Classify the usage of various payment systems.
CO3: Discuss the profitability, risk management and frauds of mobile
and internet banking.
CO4: Analyse the approval processes of POS terminals.
CO5: Explain the product features and services of ATM and Cash
Deposit Machine.

Unit I: Digital Banking Products

Digital Banking –Meaning – Features - Digital Banking Products -Features - Benefits –

Bank Cards –Features and Incentives of Bank cards - Types of Bank Cards – New
Technologies-Europay, Master and Visa Card(EMV)-Tap and Go, Near Field
Communication (NFC) etc. - Approval Processes for Bank Cards – Customer Education
for Digital Banking Products – Digital Lending–Digital Lending Process-Non-Performing-
Asset(NPA).

Unit II: Payment System

Overview of Domestic and Global Payment systems -RuPay and RuPay Secure –
Immediate Payment Service (IMPS)–National Unified USSD Platform (NUUP)-
National Automated Clearing House (NACH)- Aadhaar Enabled Payment System(AEPS)–
Cheque Truncation System (CTS) –Real Time Gross Settlement Systems(RTGS)–
National Electronic Fund Transfer(NEFT)- Innovative Banking &Payment Systems.
Unit III: Mobile and Internet Banking

Mobile & Internet Banking - Overview – Product Features and Diversity - Corporate and
Individual Internet Banking Integration with e-Commerce Merchant sites, IMPS -
Profitability - Risk Management and Frauds - Cyber Crime - Cyber Security – Block
chain Technology-Types-Crypto currency and Bitcoins.

23
 Unit IV: Point of Sale Terminals

Point of Sale (POS) Terminals - Overview - Features - Approval processes for POS
Terminals - Key Components of POS - Hardware - Software - User Interface Design –
Cloud based Point of Sale – Cloud Computing-Benefits of POS in Retail Business.

Unit V: Automated Teller Machine and Cash Deposit Systems

Automated Teller Machine (ATM) – Cash Deposit Machine (CDM)& Cash Recyclers -
Overview -Features - ATM Instant Money Transfer Systems - National Financial Switch
(NFS) -Various Value Added Services - Proprietary, Brown Label and White Label
ATMs - ATM & CDM Network Planning - Onsite / Offsite - ATM security, Surveillance
and Fraud Prevention.

Recent Trends in Digital Banking

Faculty member will impart the knowledge on recent Developments in Digital Banking
to the students and these components will not cover in the examination.

Text Books:
1. IIBF,2019. Digital Banking. Taxmann Publications, New Delhi
2. Gordon E. &Natarajan S. 2017 Banking Theory, Law and Practice. 24th
Revised Edition. HimalayaPublishingHouse, New Delhi
3. Ravindra Kumar and Manish Deshpande. 2016 E-Banking.PacificBooksInternational,2016.
4. UppalR.K.2017 E-Banking: The IndianExperience.BhartiPublications,2017.

Supplementary Readings:
1. Arunajatesan S 2017 Technology in Banking Margham Publications Chennai..
2. Digital Banking 2016 Indian Institute of Banking and Finance, Pvt
Limited New Delhi.
3. Indian Institute of Banking and Finance, 2016, General Bank Management,
McMillan, Mumbai
4. Subba Rao S and Khanna. P.L 2014 Principles and Practice of Bank Management,
Himalya Publishing House, Mumbai.
Web Reference:
1 https://ebooks.lpude.in/commerce/bcom/term_4/DCOM208_BANKING_THEORY_A
ND_PRACT ICE.pdf
2.http://www.himpub.com/documents/Chapter1859.pdf.

24
 MS OFFICE TOOLS
Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
(Practical)
50
2 2 50 (Internal 100
Examiner)

Learning Objectives:
To enable the students to acquire knowledge in creating documents for printing,
LO1: sharing, presentation and store data in a spreadsheet
To equip the students themselves with the skills in MS Excel program, which is
LO2: used to save and analyse the numerical data.
To engage the students themselves with advanced, MS excel functions and
LO3: productivity tools to assist in developing work sheets and consolidation to
summarize and report results from multiple work sheets
LO4: To identify the names and functions of the Power Point interface and create a slide
presentation that includes text, graphics, animation and transition
LO5: To plan, design, create, manipulate and analyse and compile data in various ways.
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Acquire practical knowledge in MSWord
CO2: Construct work sheet in MS Excel using basic functions
CO3: Construct Excel sheets in MS Excel using advanced functions
CO4: Prepare presentations in MS Power Point using various Templates
CO5: Create a data base using Power point

Unit I: Microsoft Word -I

Working with Microsoft Word: Constructing a New document – Revising and Formatting a
document – Alter the Page Layout, Watermark - Background and Borders – Headers &Footers –
Page Numbering

Unit II: Microsoft Word -II

Applying Templates - Formulating Tables – Editing tables –Incorporate Word Art, Clip Arts, Smart
art& Pictures – Search & Replace – Transferring and Receiving Documents, Sharing information to
others – Encrypt and Decrypt a document -Mail Merge.

Unit III: Microsoft Excel-I

Microsoft Excel - create a spreadsheet using Auto fill, setting margin, adding and removing Rows
and Columns, creating and copying formulae, changing column width sand row heights, using Auto
format, creating and printing a chart, Page Layout, converting files into a different format, finding
total in rows and columns and Mathematical Expression such as Add, Subtract, Multiply and Divide.

25
 Unit IV: Microsoft Excel-II
More Advanced Excel Functions: Normal, Page Layout, Page Break View – Employing the Freeze
Panes Tool – Employing Financial Functions: PMT, RATE, NPER, PV, FV – Logical
Functions:AND, FALSE, IF, NOT, OR, TRUE–BAHT TEXT Text Function – LEFT Concatenation
– Using LOWER and UPPER – Value Function – Examining Date & Time Functionality.

Unit V: Microsoft Power Point:

Applying the Auto-content wizard to Create and Store a presentation - Design template –Creating a
Blank presentation – Opening a Previously-made presentation – Adjusting the Background –
Choosing the Presentation Layout –Establishing the Presentation Style;
List of Practical

MS-WORD
1. Enter the chairperson's speech, auditor's report, minutes and agenda, and
implement the following processes: emboldening, underscoring, varying font
size, adjusting the style, altering the background and text color, varying line
spacing, verifying spellings, arranging, adding headers and footers, inserting
pages and page numbers, finding and replacing words.
2. Prepare an invitation for the college function using text boxes and clipart.
3. Prepare a class time table and perform the following operations: Inserting the
table, data entry, alignment of Rows and Columns, inserting and deleting the
rows and columns, and Changing of Table Format.
4. Prepare a shareholders’ meeting letter for 10 members using mail merge operation.
5. Prepare Bio-Data by using Wizard and Templates.
MS-EXCEL
1. Generate a roster of your class (a minimum of5 topics) and perform the
following activities: Data entry, Grand total, Mean, Result and Ranking
through arithmetic and logical functions and sorting.
2. Utilizing the chart wizard, create various charts (line, pie, bar) to show the
annual performance of sales, purchase, and profit of the company.
3. Prepare a declaration of Bank customer’s account indicating simple and
compound interest estimations for 10 different customers using mathematical
and logical functions.
4. Make an Excel spread sheet to do various financial operations PMT, RATE,
NPER, PV, FV.
5. Generate an excel sheet to accomplish numerous text, value, and date & time functions.

MS-POWERPOINT
1. Construct presentation slides that display the five levels of a company's
hierarchy utilizing an organization chart.
2. Create slides for the news headlines of a well-known television network. The
presentation ought to include the following transitions: Topto Bottom, Bottom
to Top, Zoom In and Zoom Out. The presentation should be able to run in
custom mode.
3. Create slides for the Seminar/ Lecture Presentation featuring animation and
complete the following: Develop multiple slides, alter background colour, and
in corporate word art to adjust font colour.

26
 Text Books:
1 1. A First Course in computers Based on Windows 8 and MS
. Office2013) by Sanjay Saxena, Edition 2015, Vikas Publishing
House Pvt. Ltd. New Delhi.
2 2. Fundamentals of Information Technology & MS Office by Bhullar
. MS,
3. Raman preet Kaur, Edition 2015, Kalyani Publishers Ludhiana
3 4. Excel2019–All-in-one by Lokesh Lalwani, Edition 2019,
. BPBPublications;1st edition(1Jauary2019); BPB Publication

4 5. Jordan Gold meter 2014Advanced Excel Essentials Friend sofa

. Press USA

Supplementary Readings:

1. Sterling Libs Fcca 2016 Advanced Excel: How to use V lookup & Index Match function
Straight Publications USA
2. Chris Urban 2016 Advanced Excel for Productivity USA
3. Lokesh Lalwani 2019 Excel 2019 All in One); BPB Publication USA
4. .RituArora2018 AdvancedExcel2016 BPB Publications New Delhi

Web Reference:

1 https://www.klientsolutech.com/list-of-microsoft-word-exercises-for-students/
2 https://www.guru99.com/logical-functions-operators-and-conditions-in-excel.html
3 https://www.educba.com/text-function-in-excel/
4 https://www.cours-gratuit.com/powerpoint-courses/ms-powerpoint-exercises-for-
college-students-pdf

27
 FOUNDATION COURSE (OR)
BRIDGE COURSE
FUNDAMENTALS OF BUSINESS STUDIES

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 2 25 75 100

A bridge course for the students of commerce faculty is conducted every year to get the
students the knowledge of commerce faculty. The main objective of the course is to
bridge the gap between subjects studied at School level and subjects they would be
studying in commerce faculty. A Bridge course aims to cover the gap between the
understanding level of the higher secondary school courses and higher educational
courses. Bridge course is preparative course for college level course with an academic
curriculum that is offered to enhance the knowledge of the students by means of
preparing for the intellectual challenges of commerce subject and to know basic
information about core subject. Bridge courses are the tool to help students to success in
their graduate level studies. It is also a pre requisite and foundational course to know the
basic information about commerce subjects.

FUNDAMENTALS OF BUSINESS STUDIES

Objective

The bridge course aims to act as a buffer for the new entrants with an objective
to provide adequate time for the transition to hard core of degree courses. This
gives them a breather, to prepare themselves before the onset of courses for
first year degree programme.

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: To make the students familiar with the basic concepts of commerce, and
Management Fields.
CO 2: To encourage and motivate the Students for the commerce Education.

CO 3: To make the students aware towards the various branches of commerce for Example,
Accounts, Banking and Auditing.

28
Unit I Commerce-Introduction

Definition of Commerce -Importance’s of Commerce -Meaning of barter system --

business-industry-trade-hindrances of trade-branches of Commerce.

Unit II Accounting-Introduction

Book-Keeping-Meaning -Definition –Objectives-Accounting-Meaning –Definition-

Objectives-Importance-Functions-Advantages-Limitations-Methodsof Accounting-Single
Entry Double Entry-Steps involved in double entry system-Advantages of double entry
system-Meaning of Debit and Credit-Types of Accounts and its rules-Personal Accounts-
Real Accounts-Nominal Accounts.
Unit III Marketing & Advertising

Meaning of Marketing-Definition-Functions of Marketing-Meaning of Consumer –Standardization

and Grading -Pricing –Kinds of Pricing -AGMARK-ISI- Advertising: Meaning, Characteristics,
Advertising Objectives, Advertising Functions Advantages of advertising, Kinds of Advertising,
Advertising Media, Kinds of media

Unit IV Auditing & Entrepreneurial Development

Introduction of Auditing -Origin and Evolution –Definition -Features of Auditing -

Objectives of Auditing Advantages of Audit -Limitations of Auditing -Distinction between
Auditing & Investigation -Distinction between Accounting &Auditing -Basic Principles of
Audit-Classification of Audit- Entrepreneurial Development- Characteristics of an
entrepreneur-Functions of an entrepreneur-Types of an entrepreneur -Problems of Women
entrepreneur-Concept of Women Entrepreneurs

Unit V: Income Tax Law and Practice

Tax history-Types –Various Terms in Tax-Exempted Income U/S 10-Canons of

Taxation-Income Tax Authority and Administration-Slab Rate -Filing of Returns-
Residential Status.

Text Books:

1. L.M. Prasad, Principles of Management, 2022 S. Chand &Sons Co. Ltd, New Delhi.
2. S. P. Jain and K. L. Narang 2023 Financial Accounting- I, Kalyani Publishers, New
Delhi.
3. Dr. N. Rajan Nair, 2023 Marketing, Sultan Chand & Sons. New Delhi
4. Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
Publications. Chennai
5. Sundar K. and Paari, 2016 Auditing Vijay Nicole, Imprints Private Ltd, Chennai.
6. T. Srinivasan 2024 Income Tax & Practice –Vijay Nicole Imprints Private Limited,
Chennai.

29
 FIRST YEAR – SEMESTER - II

CORE – III: FINANCIAL ACCOUNTING-II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 5 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
To gain an understanding about partnership accounts relating to Admission and
LO3
retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Unit
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of
I 15
Interest - Default and Repossession - Hire Purchase Trading
Account - Instalment System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors
system -Stock and Debtors system – Distinction between
II Wholesale Profit and Retail Profit – Independent Branches 15
(Foreign Branches excluded) - Departmental Accounts: Basis of
Allocation of Expenses – Inter- Departmental Transfer at Cost or
Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of
III 15
Goodwill - Calculation of Hidden Goodwill –Retirement of a
Partner – Death of a Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts
Regarding Losses and Assets – Realization account – Treatment
of Goodwill – Preparation of Balance Sheet - One or more
IV 15
Partners insolvent – All Partners insolvent – Application of
Garner Vs Murray Theory – Accounting Treatment - Piecemeal
Distribution – Surplus Capital Method – Maximum Loss
Method.

30
 Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards in
V India 15
Role of IFRS- IFRS Adoption vs Convergence Implementation
Plan in India- Ind AS- An Introduction - Difference between Ind
AS and IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems

CO2 To prepare Branch accounts and Departmental Accounts

To understand the accounting treatment for admission and retirement in
CO3
partnership
CO4 To know Settlement of accounts at the time of dissolution of a firm.
CO5 To elaborate the role of IFRS
Textbooks
1 Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
M.C. Shukla T.S. Grewal& S.C. Gupta, Advance Accounts, S Chand Publishing,
2
New Delhi.
3 R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New
4
Delhi.
5 T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr. Venkataraman& others (7 lecturers): Financial Accounting, VBH, Chennai.
Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya publications,
3
Mumbai.
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
Charumathi and Vinayagam, Financial Accounting, S. Chand and sons, New
5
Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

31
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 2 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 16 11 14 15 14 12 11 11 15 11 11

AVERAG 2.8 3 3 2.2 2.2

3.2 2.2 2.8 2.4 2.2 2.2
E

3 – Strong, 2- Medium, 1- Low

32
 FIRST YEAR – SEMESTER – II

CORE – IV: BUSINESS LAW

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 5 5 25 75 100
Learning Objectives
LO1 To know the nature and objectives of Mercantile law
LO2 To understand the essentials of valid contract
LO3 To gain knowledge on performance contracts
LO4 To define the concepts of Bailment and pledge
LO5 To understand the essentials of contract of sale
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials of
Valid Contract, Classification of Contract, Offer and Acceptance –
I 15
Consideration – Capacity to Contract – Free Consent - Legality of
Object – Contingent Contracts – Void Contract

Performance Contract
Meaning of Performance, Offer to Perform, Devolution of Joint
liabilities & Rights, Time and Place of Performance, Reciprocal
II 15
Promises, Assignment of Contracts - Remedies for Breach of
contract - Termination and Discharge of Contract - Quasi Contract

Contract of Indemnity and Guarantee

Contract of Indemnity and Contract of Guarantee - Extent of
III 15
Surety’s Liability, Kinds of Guarantee, Rights of Surety, Discharge
of Surety –
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and Bailee 15
– Law of Pledge – Meaning – Essentials of Valid Pledge, Pledge
and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation - Essentials of Contract
of Sale - Conditions and Warranties - Transfer of Property –
V Contracts involving Sea Routes - Sale by Non-owners - Rights and 15
duties of buyer - Rights of an Unpaid Seller

TOTAL 75

Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 Explain concepts on performance, breach and discharge of contract.
33
 CO4 Outline the contract of indemnity and guarantee
CO5 Explain the various provisions of Sale of Goods Act 1930
Textbooks
1 N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M C Kuchhal & Vivek Kuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali EBWWPrakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 2 3 2 2 2 2 2 2 2

CO2 3 2 3 3 2 2 2 2 2 2 2

CO3 3 2 2 3 2 2 2 2 2 2 2

CO4 3 2 3 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 15 10 10 10 10 10 10 10

AVERAGE 3 2 2.6 3 2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

34
 FIRST YEAR – SEMESTER – II

ELECTIVE– II: INTRODUCTION TO INFORMATION TECHNOLOGY

Subject Marks
Inst.
code L T P S Credits
Hours
CIA External Total

4 3 4 25 75 100

Learning Objectives
LO1 To recall the information technology and digital domain
LO2 To explore the fundamentals of computers
LO3 To identify the transmission of information
LO4 To analyze the different computer networking
LO5 to apply the internet architecture and network security
Prerequisites: Should have studied Commerce in XII Std
Unit No. of Hours
Contents
Introduction to Information Technology-Understanding the Digital Domain-
I Representing Numbers and text in Binary-binary code 12
Fundamentals of Computers: Computer Hardware-Software-System.
II Software Application Software-Translators-MLL-HLL-ALL. 12
Transmission of Information: Fundamentals of Communications-Fiber
III 12
Optics-Wireless Communications-ISDN.
Computer Networking: Goals-Topologies-Local Area Networks-Wide Area
IV Networks Communication Protocol 12
Internet Architecture-Types of Network Security-Internet applications-
V Internet Address Domain Name-E-mail. 12

TOTAL 60

CO Course Outcomes
CO1 Describe the importance of information technology

CO2 Analyze the computer hardware and software system

CO3 Apply the transmission of information in communication system
CO4 Discuss the computer networking and its applications
CO5 Explore the internet architecture and the types of network security.
Textbooks
Introduction to Information Technology Pelin Aksoy, LauraDeNardis, Cengage Learning India
1
Private Limited, First Indian Reprint 2008.
2 M. Moris Mano, “Digital Logic and Computer Design”, First Edition, 2004, Pearson

35
 Behrouz and Forouzan,2001, Introduction to Data Communication and Networking, 3rd Edition,
3.
MH.
Reference Books
1. V. Rajaraman, Introduction to Information technology, PHI Learning 2018
2. Richard Fox, Information Technology, CRC Press
3. Sanjay Saxena, Information technology, Vikas Publications Pvt Ltd, 2018
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.tutorialspoint.com/computer_fundamentals/index.htm
://www.tutorialspoint.com/basics_of_computers/index.htm
2
https://www.google.co.in/books/edition/Information_Technology/Y4bNBQAAQBAJ
3
?hl=en&gbpv=1&dq=introduction+to+information+technology&printsec=frontcover

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 3 2 2 3 2 3 3

CO2 3 2 2 3 3 2 3 3 2 3 3

CO3 3 2 3 3 3 2 3 3 2 3 3

CO4 3 2 3 3 3 2 2 3 2 3 3

CO5 3 2 3 3 3 2 3 3 3 3 3

TOTAL 15 10 14 15 15 10 13 15 11 15 15

AVERAGE 3 2 2.8 3 3 2 2.6 3 2.2 3 3

3 – Strong, 2- Medium, 1- Low

36
 FIRST YEAR – SEMESTER - II

ELECTIVE - II: E- COMMERCE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To know the goals of Electronic commerce
LO2 To understand the various Business models in emerging E-commerce areas
LO3 To have an insight on the internet marketing technologies
LO4 To understand the benefits and implementation of EDI
LO5 To examine the ethical issues of E-commerce
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to E-Commerce
Defining E - Commerce; Main Activities of Electronic
Commerce; Benefits of E-Commerce; Broad Goals of Electronic
Commerce; Main Components of E-Commerce; Functions of
I 12
Electronic Commerce - Process of E-Commerce - Types of E-
Commerce; The World Wide Web, The Internet and the Web:
Features, Role of Automation & Artificial Intelligence in E-
Commerce.
E-Commerce Business Models & Consumer Oriented E
Commerce
E-commerce Business Models, Major Business to Consumer
II (B2C) Business Models, Major Business to Business (B2B) 12
Business Models, Business Models in Emerging E-Commerce
Areas - E-tailing: Traditional Retailing and E- retailing, Benefits
of E-retailing, Models of E-retailing, Features of E-retailing.
E-Commerce Marketing Concepts
The Internet Audience and Consumer Behaviour, Basic
III Marketing Concepts, Internet Marketing Technologies – 12
Marketing Strategy - E services: Categories of E-services, Web-
Enabled Services, Information-Selling on the Web.
Electronic Data Interchange & Security
Benefits of EDI, EDI Technology, EDI Standards, EDI
Communications, EDI Implementation, EDI Agreements, EDI
Security. Electronic Payment Systems, Need of Electronic
IV Payment System - Digital Economy - Threats in Computer 12
Systems: Virus, Cyber Crime Network Security: Encryption,
Protecting Web Server with a Firewall, Firewall and the Security
Policy, Network Firewalls and Application Firewalls, Proxy
Server.

37
 Ethics in E-Commerce
Issues in E Commerce Understanding Ethical, Social and
Political Issues in E-Commerce: A Model for Organizing the
V 12
Issues, Basic Ethical Concepts, Analysing Ethical Dilemmas,
Candidate Ethical Principles Privacy and Information Rights:
Information Collected at E-Commerce Websites.
TOTAL 60

CO Course Outcomes
CO1 Understand the role and features of world wide web

CO2 Understand the Benefits and model of e-tailing

CO3 Use the web enabled services
CO4 Tackle the threats in internet security system
CO5 Know about the Ethical principles Privacy and Information Rights
Textbooks
Kenneth C. Laudon, E-Commerce: Business, Technology, Society, 4 the Edition,
1
Pearson Education Limited, New Delhi
S. J. Joseph, E-Commerce: an Indian perspective, PHI Learning Pvt. Ltd., New
2
Delhi
David Whitley, E-Commerce-Strategy, Technologies & Applications, TMI,
3
McGraw-Hill, London
Kamlesh K. Bajaj, E-Commerce- The cutting edge of business, TMH, McGraw-
4
Hill, Noida
5 W Clarke, E-Commerce through ASP - BPB, Wrox Publisher, Mumbai
Reference Books
Agarwala, K.N. and D. Agarwala, Business on the Net : What’s
1 and How’s of E-Commerce, McMillan Publisher India Pvt. Ltd.,
Chennai
Ravi Kalkota, Frontiers of E-Commerce, TM, Pearson Education Limited, New
2
Delhi
Elias M Awad, Electronic Commerce: From Vision to Fulfillment. PHI Learning
3
Pvt. Ltd., New Delhi
Mathew Reynolds, Beginning E-Commerce with Visual Basic, ASP, SQL Server
4
7.0 & MTS, Wrox Publishers, Mumbai
J. Christopher West I and Theodore H. K ClarkGlobal Electronic Commerce-
5
Theory and Case Studies, The MIT Press, Cambridge, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.investopedia.com/terms/e/ecommerce.asp
https://www.webfx.com/industries/retail-ecommerce/ecommerce/basic-
2
ecommerce-marketing-concepts/
3 https://techbullion.com/the-importance-of-ethics-in-ecommerce/
38
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 2 2 3 3 2

CO2 3 2 2 2 3 2 2 2 3 3 2

CO3 3 2 3 2 3 2 2 2 3 3 2

CO4 3 2 2 2 3 2 2 2 3 3 2

CO5 3 2 3 2 3 2 2 2 3 3 2

TOTAL 15 10 13 10 15 10 10 10 15 15 10

AVERAG 2.6 2 3 3 2
3 2 2 3 2 2
E

3 – Strong, 2- Medium, 1- Low

39
 FIRST YEAR – SEMESTER – II

ELECTIVE - II: INTERNATIONAL TRADE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable students familiarise with the basics of International Trade.
LO2 To know the various theories of international trade.
LO3 To impart knowledge about balance of trades and exchange rates.
LO4 To gain knowledge about international institutions.
LO5 To gain insights on World Trade Organisation
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to International Trade – Meaning – Definition -
I Difference between Internal and International Trade – Importance 12
of International Trade in the Global context
Theories of International trade: Classical theories - Adam smith’s
theory of Absolute Advantage – Ricardo’s Comparative cost
theory - Modern theories of International Trade -
II Haberler’s Opportunity Cost theory – Heckscher –Ohlin’s Modern 12
theory – International trade and Factor Mobility Theory –
Leontiff’s Paradox - International trade and economic growth
theory - Immiserating growth theory.
Balance of Payments – Components of Balance of Payments -
Current account, Capital account & Official settlement accounts -
Disequilibrium in BOP -Methods of correcting Disequilibrium -
III Balance of Payment adjustment Theories - Marshall Lerner 12
mechanism.
Balance of Trade – Terms of Trade – Meaning – Definition –
Difference between BOP and BOT.
International Economic Institutions - International Monetary
System - Bretton Woods Conference – IMF -
IV Objectives, Organizational structure – Membership – Quotas – 12
Borrowing and Lending Programme of IMF – SDRs – India and
IMF -World Bank and UNCTAD.
World Trade Organisation (WTO) – Functions and Objectives –
V 12
Agricultural Agreements – GATS - TRIPS – TRIMS.
TOTAL 60
Course Outcomes
CO1 Distinguish between the concept of internal and international trade.

CO2 Define the various theories of international trade.

40
 CO3 Examine the balance of trade and exchange rates

CO4 Appraise the role of IMF and IBRD.

CO5 Define the workings of WTO and with special reference to India.

Textbooks
Francis Cherunilam, International Trade and Export Management – Himalaya
1
Publishing House - Mumbai –04.
Paul.R.Krugman and Maurice Obstfeld, International Economics (Theory and
2 Policy) -
Pearson Education Asia - Addison Wesley Longman (P) Ltd. - Delhi – 92.
Robert J.Carbaugh, International Economics - Thomson Information Publishing
3 Group -
Wadsworth Publishing Company -California.
H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd – New
4
Delhi-14.
Bimal Jaiswal & Richa Banerjee, Introduction To International Business,
5
Himalaya Publication, Mumbai
Reference Books
1 Dr. T. Aryamala, Vijay Nicole, International Trade, Chennai
Avadhani, V.A. International Financial Management, Himalaya Publications,
2
Mumbai
Punam Agarwal and JatinderKaur, International Business, Kalyani Publications,
3
New Delhi
4 S Sankaran , International Trade, Margham Publication, Chennai
5 C B Gupta, International Business, S Chand Publishing, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://opentext.wsu.edu/cpim/chapter/2-1-international-trade/
https://www.economicsdiscussion.net/balance-of-payment/balance-of-payments-
2
international-trade-economics/30644
3 https://www.wto.org/english/thewto_e/countries_e/india_e.htm

41
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 2 3 2

CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2

CO4 3 2 3 2 2 2 2 2 2 3 2

CO5 3 2 3 2 2 2 2 2 2 3 2

TOTAL 15 10 15 10 12 10 10 10 10 15 10

AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

3 – Strong, 2- Medium, 1- Low

42
 INTERNET AND ITS APPLICATIONS
Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
(Practical)
50
2 2 50 (Internal 100
Examiner)

Objective
This subject seeks to develop the would-be Accounting Executives with knowledge in Internet for the
application in the area of Accounting.

Unit I: Internet Concepts

Introduction – Internet Connection Concepts – Connecting to Dial-up Internet Accounts – High Speed
Connections: ISDN, ADSL, and Cable Modes – Intranets: Connecting LAN to the Internet.

Unit II: E-mail Concept

E-mail Concepts – E-mail Addressing – E-mail Basic Commands – Sending and Receiving Files by e-mail
– Controlling e-mail Volume – Sending and Receiving Secure e-mail.

Unit III: Internet Services

Online Chatting and Conferencing Concepts – E-mail Mailing Lists – Usenet Newsgroup Concepts –
Reading Usenet Newsgroups – Video Conferencing.

Unit IV: Web Concepts and Browsers

World-Wide-Web Concepts – Elements of Web – Clients and Servers – URL and TP –Web Browsers –
Netscape Navigator and Communicator-Microsoft Internet Explorer.

Unit V: Search Engines

Search Engines – Web Directories – Microsoft Internet Explorer – Searching for Information – Bigfoot,
Info space, Who where, Yahoo- Subscriptions and Channels – Web Sites-Making use of Web Resources – New
and Weather, Sports, Personal Finance and Investing – Entertainment – Shopping – Travel, Kids, Teems, Parents
and Communities, Health and Medicine, Religion and Spirituality.

TEXT BOOKS
1. Alexis Leon and Mathews Leon- Internet for everyone, Leon Techworld, Chennai, India, 2000.
2. Kamlesh N. Agarwal – Business on the Net, McMillan India Ltd., 2002
3. Kamlesh N. Agarwal & Prateek A.Agarwal – Web the Net – An introduction to Wireless application
protocal, McMillan India Ltd., 2002
4. Margaret Levine Young-The Complete Reference-Internet”, TMG Pub., New Delhi, 2002.

REFERENCE BOOKS
1. Douglas E. Commer-Computer Networks and Internet, PHI ( Addition Wesley
Lonman), New Delhi, 2001.
2. Minoli Daniel – Internet & Internet Engineering , Tata McGraw Hill, New Delhi,

43
 STOCK MARKET OPERATIONS

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total

2 2 25 75 100

Learning Objectives:
LO1: To acquaint students with knowledge of Securities Market
LO2: To enable the students to understand the knowledge of Practice Trading on Stock Market
LO3: To impart the students to understand the legal frame work of securities Market
LO4: To enables the students to have depth knowledge in different segment of stock exchange
LO5: To understand the role of Demat Trading

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Explain the basic concept of Securities Market
CO2: Practice Trading on Stock Market
CO3: Analyse the legal Frame work of Securities Market
CO4: Explain different segment of Stock Exchange
CO5: Perform Demat Trading

Unit I: Introduction
Concept and types of Securities; Concept of return; Concept, types and measurement of risk; Development of
Securities market in India

Unit II: Primary Market

Concept, Functions and Importance; Functions of New Issue Market (IPO,FPO&OFS); Methods of Floatation-
fix price method and book building method; Pricing of Issues; Offer Documents; Appointment and Role of
Merchant Bankers, Underwriters, Lead Managers, Syndicate Members, Brokers, Registrars, Bankers, ASBA;
SMEIPOs and Listing of Securities.
Unit III : Secondary Market
Concept; Functions and Importance; Mechanics of Stock Market Trading-Different Types of Orders, Screen
Based Trading, Internet – Based Trading and Settlement Procedure; Types of Brokers.
Unit IV: Regulatory Framework
SEBI (Issue of Capital and Disclosure Requirements) Regulation 2018; Stock Exchanges and Intermediaries;
SEBI and Investor Protection; Securities Contract Regulation Act and SEBI(Listing Obligations and Disclosure
Requirements) Regulation 2015.

44
Unit V: Dematerialization
Demat trading: Concept and Significance; Role of Depositories and Custodian of Securities in Demat Trading;
SEBI Guidelines and other Regulations Relating to Demat Trading; Procedure of Demat Trading.
Practical Exercises:
The learners are required to:
1. Prepare the steps involved in pre and post management of hypothetical case of IPO/FPO.
2. Make a comparative analysis of IPOs to identify parameters of success and causes of failure.
3. Expose themselves to trading screen of National Stock Exchange
(www.nseindia.com)anddemonstrate
a)Procedure of placing buying/selling order.
b) Trading Workstation Station (TWS) of spot market and financial derivative
markets (Futures and Options).
4. Learn demat trading and investment with the help of relevant software (Working on
Virtual trading platform).

Recent Trends in Stock Market

Faculty member will impart the knowledge on recent trends in Stock Market to the students and these
components will not cover in the examination.

Text Books:
1. Gordon, E., & Natarajan, K. 2019. Financial Markets and Services. New Delhi: Himalaya
Publishing House. New Delhi
2. Benjamin, G. 1949. The Intelligent Investor. New York: Harper Publishing.
3. Dalton, J. M. 2001. How The Stock Market Works? New York: Prentice Hall Press. Machiraju, H.
4. Machiraju, H. R. 2019.Merchant Banking. New Delhi: New Age Publishers.

Supplementary Readings:
1. Gitman and Joehnk 2015, Fundamentals of Investing, Pearson Publications, New Delhi.
2. Chandra Prasanna, 2017, Investment Analysis and Portfolio Management, Tata McGraw Hill, New
Delhi.
3. Damodaran Asath 2016, Investment Valuation: Tool and Techniques for Determining the value of any
Asset, Wiley Finance., New Delhi
4. Bhole L.M 2015, Financial Institutions and Markets Tata McGraw Hill Publishing Company Ltd, New
Delhi
Note: Latest edition of the books may be used

45
 NEW VENTURE PLANNING & DEVELOPMENT

Marks
Subject Inst. External
L T P S Credits CIA Total
Code Hours
2 2 25 75 100

Learning Objectives:
LO1: To acquaint students with knowledge of Setting up a new Business

LO2: To enable the students to understand the legal challenges in setting up Business

LO3: To impart the students to search for entrepreneurial capital

LO4: To enables the students to have depth knowledge in marketing aspects of new ventures

LO5: To understand the role Business Plan Preparation for New Ventures

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Generateabusinessideausingdifferenttechniquesanddescribesourcesofinnovative ideas

CO2: Evaluate advantages of acquiring an ongoing venture with a case study;

CO3: Present a comparative analysis of various government schemes which are suitable forth e
business idea;
CO4: Develop a marketing plan for a business idea;

CO5: Prepare and present a well-conceived Business Plan

Unit I:

Starting New Ventures New Venture: Meaning and features. Opportunity identification. The search
for new ideas Source of innovative ideas. Techniques for generating ideas. Entrepreneurial
imagination and creativity: The role of creative thinking. Developing creativity. Impediments to
creativity. The pathways to New Ventures for Entrepreneurs, Creating New Ventures. Acquiring an
established Venture: Advantages of acquiring an ongoing Venture. Evaluation of key issues.
Franchising: How a Franchise works. Franchise law. Evaluating the franchising opportunities.

46
Unit II: Legal Challenges in Setting up Business Intellectual Property Protection: Patents, Trademarks, and
Copyrights. Requirements and Procedure for filing a Patent, Trademark, and Copyright. Legal acts governing
businesses in India. Identifying Form of Organisation and their procedures and compliances.

Unit III: Search for Entrepreneurial Capital the Entrepreneur’s Search for Capital. The Venture Capital
Market. Criteria for evaluating New-Venture Proposals. Evaluating the Venture Capitalist Financing stages.
Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding. Government Policy Packages. State
Financial Corporations (SFCs). Business Incubators and Facilitators. Informal risk capital: Angel Investors.
Government schemes for new ventures like: Start up India, Stand Up India, Make in India, etc.

Unit IV: Marketing Aspects of New Ventures Developing a Marketing Plan: Customer Analysis,
Geographical Analysis, Economical Analysis, Linguistic Analysis, Sales Analysis and Competition Analysis.
Market Research Sales Forecasting. Evaluation. Pricing Decision.

Unit V: Business Plan Preparation for New Ventures Business Plan: Concept. Pitfalls to Avoid in Business
Plan. Benefits of a Business Plan. Developing a Well-Conceived Business Plan. Elements of a Business Plan:
Executive Summary. Business Description. Marketing: Market Niche and Market Share. Research, Design and
Development. Operations. Management. Finances. Critical-Risk. Harvest Strategy. Milestone Schedule.

Practical Exercises:

The learners are required to:

1. Generateabusinessideausingdifferenttechniquesanddescribesourcesof innovative ideas.
2. Evaluate advantages of acquiring an on going venture with a case study.
3. Present an idea which can have IPR like patents along with comparative analysis of
patents already granted in similar field.
4. Present a comparative analysis of various government schemes which are suitable for the business idea
(developed in exercise 1).
5. Develop a marketing plan for the business idea (developed in exercise 1).
6. Prepare and present a well-conceived Business Plan.

Recent Trends in New Venture Planning & Development

Faculty member will impart the knowledge on recent trends in New Venture Planning &
Development to the students and these components will not cover in the examination.

47
Text Books:

1. Allen, K. R.(2015).Launching New Ventu res: An Entrepreneurial Approach. Boston:

Ceng age Learning
2. Barringer, B. R., & Ireland ,R.D.(2015). Entrepreneurship: Successfully Launching
New Ventures. London: Pearson.
3. Kuratko, D.F., & Rao, T.V.(2012). Entrepreneurship: A
South- Asian Perspective. Boston: Cengage Learning
4. Donold F Kuratko and Jeffrey S Hons by 2021 New Venture Management
Routledge, USA

Supplementary Readings:
1. ColinBarrow Paul Barrow Robert Brown 2015 The Business Plan Work Book: A Practical
Guide to New Venture, Kogan Page Ltd, Great Brittan
2. David Butler 2006 Enterprise Planning and Development Routledge USA
3. David Butler 2014 Business Planning for New Ventures: A Guide to Startup, Routledge USA
4. Robert N Lussier Joel Corman 2014 Entrepreneurial New Venture Skills Routledge USA
Note: Latest edition of the books may be used

48
 SECOND YEAR – SEMESTER - III
CORE – V: CORPORATE ACCOUNTING I

Subject Marks
L T P S Credits Inst. Hours
Code CIA External Total

5 5 5 25 75 100

Learning Objectives

LO1 To understand about the pro-rata allotment and Underwriting of Shares

To know the provisions of companies Act regarding Issue and Redemption of Preference shares and
LO2
debentures

LO3 To learn the form and contents of financial statements as per Schedule III of Companies Act 2013

LO4 To examine the various methods of valuation of Goodwill and shares

LO5 To identify the Significance of International financial reporting standard (IFRS)

Prerequisite: Should have studied Financial Accounting in I Year

Unit Contents No. of Hours

Issue of Shares
15
I Issue of Shares – Premium - Discount - Forfeiture - Reissue – Pro-rata Allotment
Issue of Rights and Bonus Shares - Underwriting of Shares and Debentures –
Underwriting Commission - Types of Underwriting.

Issue & Redemption of Preference Shares & Debentures

Redemption of Preference Shares–Provisions of Companies Act– Capital

Redemption Reserve – Minimum Fresh Issue – Redemption at Par, Premium and
II Discount. 15

Debentures: Issue and Redemption – Meaning – Methods – In-One lot–in

Instalment – Purchase in the Open Market includes Ex Interest and Cum Interest -
Sinking Fund Investment Method.

Final Accounts

III Introduction – Final Accounts – Form and Contents of Financial Statements as Per 15
Schedule III of Companies Act 2013 – Part I Form of Balance Sheet – Part II Form
of Statement of Profit and Loss – Ascertaining Profit for Managerial Remuneration

49
 Valuation of Goodwill & Shares

Valuation of Goodwill – Meaning – Need for Valuation of Goodwill – Methods of

Valuing Goodwill – Average Profit – Super Profit – Annuity and Capitalisation
IV 15
Method.

Valuation of Shares – Need for Valuation of Shares – Methods of Valuation of

Shares – Net Assets Method – Yield and Fair Value Methods.

Indian Accounting Standards

International Financial Reporting Standard (IFRS)–Meaning and its Applicability

in India - Indian Accounting Standards – Meaning – Objectives – Significance –
Procedures for Formulation of Standards – Ind AS – 1 Presentation of Financial
V Statement, Ind AS – 2 Valuation of Inventories, Ind AS – 7 Cash Flow Statement, 15
Ind AS – 8 Accounting Policies, Changes in Accounting Estimate and Errors, Ind
AS – 16 – Property, Plant & Equipment, Ind AS 38 – Intangible Assets Ind AS –
103, Business Combinations Ind AS 110, Consolidated Financial Statement.
(Theory Only)

TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

Prepare and account for various entries to be passed in case of issue, forfeiture and reissue of shares
CO1
and compute the liability of underwrites

CO2 Asses the accounting treatment of issue and redemption of preference shares and debentures

CO3 Construct Financial Statements applying relevant accounting treatments

CO4 Compute the value of goodwill and shares under different methods and assess its applicability

CO5 Integrate theoretical knowledge on all accounting in par with IFRS and IND AS

Textbooks

1 S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New Delhi.

2 R.L. Gupta and M. Radhaswamy, Advanced Accounts Vol I, Sultan Chand, New Delhi.

3 Broman, Corporate Accounting, Taxmann, New Delhi.

4 Shukla, Grewal and Gupta- Advanced Accounts VolI, S.Chand, New Delhi.

50
 5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.

Reference Books

1 T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication, Chennai.

2 D.S.Rawat & Nozer Shroff, Students Guide To Accounting Standards ,Taxmann, New Delhi

3 Prof. Mukeshbramhbutt, Devi, Corporate Accounting I, Ahilya Publication, Madhya Pradesh

4 Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house, Mumbai.

5 PrasanthAthma, Corporate Accounting I, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.tickertape.in/blog/issue-of-shares/

2 https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodwillandshares.pdf

3 https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards.html

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

2 – Strong, 2- Medium, 1- Low

51
 SECOND YEAR – SEMESTER - III
CORE – VI: COMPANY LAW
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 4 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013
LO2 To have an understanding on the formation of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
LO5 To familiarize with the various modes of winding up
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of Hours

Introduction to Company law 12

Companies Act 2013 – Definition of a Company, Characteristics of
Company – Lifting or Piercing the Corporate Veil – Company
I
Distinguished from Partnership and Limited Liabilities Partnerships –
Classification of Companies – Based on Incorporation, Liability,
Number of Members, Control.
Formation of Company
Formation of a Company – Promoter –Incorporation Documents e-
filing – Memorandum of Association – Contents – Alteration – Legal
II 12
Effects – Articles of Association - Certificate of Incorporation –
Prospectus – Contents - Kinds – Liabilities – Share Capital – Kinds –
Issue – Alteration – Dividend – Debentures.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll –
III Quorum – Proxy - Resolution – Ordinary & Special - Audit & 12
Auditors – Qualification, Disqualification, Appointment and
Removal of an Auditor -
Management & Administration
Management & Administration – Directors – Legal Position – Board
of Directors – Appointment/ Removal – Disqualification – Director
Identification Number – Directorships – Powers – Duties – Board
IV Committees – Related Party Transactions – Contract by One Person 12
Company – Insider Trading- Managing Director – Manager –
Secretarial Audit – Administrative Aspects and Winding Up –
National Company Law Tribunal (NCLT) – National Company Law
Appellate Tribunal (NCLAT) – Special Courts.
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary Winding
V 12
Up – Consequences of Winding Up Order – Powers of Tribunal –
Petition for Winding Up – Company Liquidator.
TOTAL 60

52
 Course Outcomes
CO1 Understand the classification of companies under the act

CO2 Examine the contents of the Memorandum of Association & Articles of Association
CO3 Know the qualification and disqualification of Auditors
CO4 Understand the workings of National Company Law Appellate Tribunal (NCLAT)
CO5 Analyse the modes of winding up
Textbooks
1 N.D. Kapoor, Business Laws, Sultan Chand and Sons, Chennai
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M.V. Dhandapani, Business Laws Sultan Chand and Sons, Chennai
4 Shusma Aurora, Business Law, Taxmann, New Delhi
5 M.C.Kuchal, Business Law, Vikas Publication, Noida
Reference Books
1 Gaffoor & Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai
2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3 KavyaAndVidhyasagar, Business Law, Nithya Publication, Bhopal
4 S.D.Geet, Business Law NiraliPrakashan Publication, Pune
5 PreethiAgarwal, Business Law, CA foundation study material
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.mca.gov.in/content/mca/global/en/acts-rules/companies-act/companies-
1
act-2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/

3 https://www.investopedia.com/terms/w/windingup.asp

53
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 3 2 3 3 2 2

CO2 3 2 3 2 3 3 2 3 3 2 2

CO3 3 2 3 2 3 3 2 3 3 2 2

CO4 3 2 3 2 3 3 2 3 3 2 2

CO5 3 2 3 2 3 3 2 3 3 2 2

TOTAL 15 10 15 10 15 15 10 15 15 10 10

AVERAGE 3 2 3 2 3 3 2 3 3 2 2

3 – Strong, 2- Medium, 1- Low

54
 SECOND YEAR – SEMESTER – III

ELECTIVE - III: WEB DESIGN

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Discipline
Specific 4 4 3 25 75 100
Elective 6/6
Learning Objectives
LO1 Explaining the concept of Web design and its applications.
LO2 Detailed description for Internet Domains and establishing Connectivity Internet.
LO3 Structuring the HTML tags, Lists, Tables, Frames, Forms and Forms elements
LO4 Emphasizing the DHTML Style Sheets, linking a Style Sheet and Web page designing
LO5 Elaborating the concept of JavaScript Document Object Model and Cookies
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Internet: Basic Concepts – Communicating on Internet – Internet Domains – Internet Server
I Identities – Establishing Connectivity on the Internet 9

Introduction to HTML -Anchor Tag – Hyperlink - Head and Body Section – Heading -
II Horizontal Ruler – Paragraphs – Tags - Images and Picture – Lists – Tables – Frames - Forms 9
and forms elements.
DHTML and Style sheets - Defining styles - Elements of style - Linking a style sheet to a
III html documents - Inline style - External style sheets - Multiple styles- Web page designing. 9

Introduction to Java script - Advantage of JavaScript - Data type - Variable – Array -

IV Operator and Expression - Control and looping Constructs - Functions - Dialog Boxes. 9

JavaScript Document Object Model - Event Handling - Form Object - Built in Object - User
V Defined Object-Cookies 9

TOTAL 45

THEORY 20% & PROBLEMS 80%

CO Course Outcomes
CO1 Demonstrate Internet Basic concepts and Internet Domains

CO2 Impart Lists, Frames and Table to the Forms and Forms Elements

55
CO3 Elaborate DHTML Style Sheets and Element of the Style
CO4 Representation of JavaScript Data types, Control and Looping and Functions.
CO5 Pointing out Form object, User Defined Object and Cookies
Textbooks
Ivan Bayross, “Web Enabled Commercial Application Development using HTML, JavaScript, DHTML
1
and PHP”, Fourth Edition, 2010, BPB Publications
Harvey M. Deitel, Paul J. Deitel, Tem R. Nieto, “Internet & World Wide Web – How to program”, Third
2
Edition, 2002, Prentice Hall
3 Using HTML 4, XML & JAVA by Eric Ladd & Jim O’Donell (Platinum Edition) (PHI)

Reference Books
1 Hirdesh Bharadwaj, Web designing, Paper Back, 2016
2 Brain D Miller, Principles of web design, Allworth Publications, 2022
NOTE: Latest Edition of Textbooks May be Used
Web Resources
http://books.google.co.in/books?id=BrASwbtAGGUC&pg=PA69&source=gbs_selected_pages&cad=2#v
1
=onepage&q&f=false
https://www.google.co.in/books/edition/Principles_of_Web_Design/qFk1EAAAQBAJ?hl=en&
2
gbpv=1&dq=web%20design&pg=PA1977&printsec=frontcover

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 2 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 2 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 - Strong, 2 - Medium , 1- Low

56
 SECOND YEAR – SEMESTER - III

ELECTIVE III: DATABASE MANAGEMENT SYSTEMS

Subject Marks
Inst.
code L T P S Credits
Hours
CIA External Total

I 4 4 3 25 75 100
Learning Objectives
LO1 To understand various kinds of database systems
LO2 To analyse various models of relational data base systems
LO3 To provide knowledge about various SQL specialities and calculus
LO4 To apply basic character
LO5 To identify the exception handler.
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction - Database System - Characteristics of Database Management
I Systems - Architecture of Database Management Systems - Database Models - 9
System Development Life Cycle - Entity Relationship Model
Introduction to Relational Database Model - Structure of Relational Model –
Keys - Relational Algebra - Normalization: Functional Dependency - First
II Normal form - Second Normal Form-Third Normal form - Boyce-Code 9
Normal Form - Fourth Normal Form.

SQL: Introduction-Data Retrieval - Single row function - Group function - Set

Function - Sub query - Joins. Data Manipulation Language: Insert, Update and
III 9
Delete Statements - Transaction Control Language – View – Sequence –
Synonym – Index - Defining Constraints.
PL/SQL: Introduction-PL/SQL Basic-Character Set- PL/SQL Structure-SQL
IV Cursor Subprograms-Functions-Procedures. 9
Exception Handler Introduction - Predefined Exception - User Defined
Exception – Triggers - Implicit and Explicit Cursors - Loops in Explicit
V 9
Cursor.

TOTAL 45
CO Course Outcomes
Recalling various concepts relating to data base management systems
CO1
Analyze various models of relational data base systems
CO2
Understanding SQL specialties and calculus
CO3
CO4 Applying various database designs and normalization procedure
57
 Understanding the prospects of transaction management
CO5

Textbooks
“Database System Concepts”, 6th Edition by Abraham Silberschatz, Henry F. Korth, S.
1
Sudarshan, McGraw-Hill.
2 “Fundamentals of Database Systems”, 7th Edition by R. Elmasri and S. Navathe, Pearson
3 “An introduction to Database Systems”, C J Date, Pearson.
Reference Books
1 “Modern Database Management”, Hoffer , Ramesh, Topi, Pearson
“Principles of Database and Knowledge – Base Systems”, Vol 1 by J. D. Ullman, Computer
2
Science Press
An Introduction to Database Systems – C.J.Date – Addision – Wesley Publications – Seventh
3 Edition
2000.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=T7AxM7Vqvaw
https://www.youtube.com/watch?v=kBdlM6hNDAE&list=PLxCzCOWd7aiFAN6I8CuViBu
2
CdJgiOkT2Y
https://www.youtube.com/watch?v=wjfeGxqAQOY&list=PLrjkTql3jnm-
3
CLxHftqLgkrZbM8fUt0vn

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 2 2 2

CO2 3 2 3 2 2 2 2 2 2 2 2

CO3 3 2 3 2 2 2 2 2 2 2 2

CO4 3 2 3 2 2 2 2 2 2 2 2

CO5 3 2 3 2 2 2 2 2 2 2 2

TOTAL 15 10 15 10 10 10 10 10 10 10 10

AVERAGE 3 2 3 2 2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

58
 SECOND YEAR – SEMESTER - III

ELECTIVE - III: E-BANKING

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
4 4 3 25 75 100
Learning Objectives
LO1 To provide students with the foundation of digital banking concepts
LO2 To provide conceptual knowledge of online banking mechanism
LO3 To provide students with up to date information about payment, clearing and settlement systems in
banking industry
LO4 To familiarise students about the risk associated with e-banking and relevance of banking solutions
LO5 To expose students to the digital authentication techniques in the digital era
Prerequisites: Should have studied Commerce in XII Std.

UNIT Contents No. of

Hours
Electronic Banking
Traditional Banking Vs E-Banking-Facets of E-Banking -E-Banking transactions -
I truncated cheque and Electronic cheque -Models for E-banking-complete centralized 9
solution-features-CCS-Cluster approach-Hi tech. Bank with in Bank Advances of E-
Banking-Constraints in E-Banking.
Online Banking
Introduction –concept and meaning-the electronic delivery channels-need for
II computerization-Automatic Teller Machine (ATM) at home –Electronic Fund Transfer 9
(EFT)-uses –computerization in clearing houses-Telebanking-Banking on home
computers –Electronic Money Transfer -uses of EMT.
Updating Bank Saving Accounts
Computer bank branches-Financial Transaction Terminals-(FTT)-E-Cheque Magnetic
III Inkb Character Recognition (MICR) and Cheques -E-Banking in India Procedure- 9
Programmes - Components-How to go on net for Online Banking-advantages
Limitations.
E-Banking Security
Introduction need for security –Security concepts -Privacy –Survey. Findings on
IV security-Attack-Cybercrimes-Reasons for Privacy-Tampering-Encryption –Meaning 9
The encryption process-may appear as follows -Cryptogram-Cryptanalyst
Cryptography-Types of Cipher systems –Code Systems-Cryptography-Cipher-
Decipher Jumbling-Asymmetric-Crypto System-Data Encryption Standard (DES).
E-Builder Solutions
V Digital certificate-Digital Signature &Electronic Signature-E-Security solutions— 9
solutions providers-E-locking technique-E-locking services-Netscape security
59
 solutions-Pry Zone -E-software security Internet-Transactions-Transaction security-
PKI-Sierras Internet solutions-Inc –security devices-Public Key Infrastructure-(PKI)-
Firewalls Secure Ledger-(FSL)-Secure Electronic Transaction (SET).TEXT BOOK
C.S. Rayudu, E-Business, Himalaya Publishing House.
Total 45
Course Outcomes
CO1 Describe fundamental concepts of e-banking, compare and contrast traditional and e-banking
CO2 Demonstrate online banking techniques
CO3 Illustrate clearing and settlement mechanism in real time
CO4 Evaluate the challenges in the digital era in the context of security and privacy issues in e-commerce
CO5 Develop insights in to banking security solutions

Textbooks
1. Digital Banking, Indian Institute of Banking and Finance, Taxmann
2. Agarwal, O.P, Modern banking of India, Himalaya publisher, Mumbai
3. Bishnupriya Mishra, R K Uppal , Modern Banking in India: Dimensions & Risks, New Century
Publications, New Delhi
4. Chris Skinner, Digital Bank Strategies to Launch or become a Digital
Bank, Marshall Cavendish International (Asia)Private The Limited, Singapore
5. LohnaSarika R, Digital Banking and Cyber Security, New Century Publications, New Delhi
Reference Books
1. Singh Jaspal, Digital Payments in India: Background, Trends and Opportunities, New Century
Publications, New Delhi
2. Rao K. Srinivasa, Changing Dimensions of Banking in India, Notion Press, Chennai
3. BhushanDewan, E-Commerce, S.Chand Limited, New Delhi

4. Roger Hunt& John Shelly, Computers and Common sense, Prentice-Hall,1979

5. C.S. Rayudu, E-Business, Himalaya Publishing House, Mumbai

Web Resources
1. https://nlist.inflibnet.ac.in/search/Search2Record/10.1093_itnow_bwab073
2. https://nlist.inflibnet.ac.in/search/Search2Record/10.1088_1742-6596_1516_1_012020
3. https://nlist.inflibnet.ac.in/search/Search2Record/10.1093_wbro_lkx003

60
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO 1 PO 2 PO 3 PO 4 PO 5 PO 6 PO 7 PO 8 PSO 1 PSO 2 PSO 3

CO 1 3 2 3 3 3 3 3 2 3 3 3

CO 2 3 3 3 3 2 3 3 3 3 3 3

CO 3 3 3 3 2 3 2 2 3 3 2 3

CO 4 3 3 2 3 3 3 3 2 3 3 2

CO 5 3 2 3 3 3 2 2 3 3 3 3

Total 15 13 14 14 14 13 13 13 15 14 14

Average 3 2.6 2.8 2.8 2.8 2.6 2.6 2.6 3 2.8 2.8

3 – Strong, 2- Medium, 1- Low

61
 COMPUTERISED ACCOUNTING SYSTEM

Marks
Subject Inst. External
L T P S Credits CIA (Practical) Total
Code Hours
50
1 2 50 (Internal 100
Examiner)
Learning Objectives:
LO1: To educate the students to prepare spread sheets and its business applications.
LO2: To enlighten the students on the fundamentals of Tally.
LO3: To impart knowledge on preparing reports

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Understand what is spread sheet, and how to enter data, format, edit and take print out
CO2: Prepare slides for presentations
CO3: Prepare final accounts, preparation of ratios and to create backup files with help of
computerised accounting system
CO4: Prepare ratios with the help of computerized accounting
CO5: Prepare functional budgets with computerized accounting

Unit I: Spreadsheet and its Business Applications

Spreadsheet concepts, managing worksheets; Formatting, entering data, Editing, and Printing a worksheet;
Handling operators in formula, Project involving multiple spreadsheets, Organizing Charts and graphs.
Graphical representation of data; Frequency distribution and its statistical parameters; Correlation and
Regression

Unit II: Preparation for Presentations

Basics of presentations: Slides, Fonts, Drawing, editing; Inserting: Tables, Images, texts, Symbols,
Media; Design; Transition; Animation; and Slideshow. Creating Business Presentations using above
facilities
Unit III: Introduction to Accounting Package Tally

Financial accounting Packages- An Introduction – Introduction to Tally – Book keeping and

Accounting – Starting Tally converses the Gateway & Menu – Creation of a Company – Account
Groups and Ledger Creation – Setting of Company – Features and Configuration.
Unit IV: Ledger Creation and Voucher

Creation of ledger - stock categories, group, items. Vouchers - Concepts and Types of Vouchers – Voucher
Advance Features – Bill by Bill details - Illustration to get on-screen results of various books of accounts.
62
Unit V: Reports

Generation of Reports - Preparation of Final Accounts - Configuring for Printing – diverse reports-
Maintenance talks about backup – security passwords.

List of Practical:

1. Construct a graphical representation of frequency distribution table for ten employees Score by
using Count if and Frequency Function in Spreadsheet.
2. Prepare a data set with Correlation and regression function in spreadsheet.
3. Prepare a poster presentation by inserting Tables, Images, texts and Symbols.
4. Create a Business Plan Presentation with the help of Slides, Fonts, Drawing, editing; Media; Design;
Transition; Animation and Slideshow features.
5. Creating a new Company in Tally and creating groups and Ledger accounts.
6. Prepare Stock categories, Groups and Stock items in Tally.
7. Create Accounting Vouchers for the trading business transactions in Tally.
8. Creation of Trial Balance in Tally
9. Create an invoice (Purchase/Sales) in Tally.
10. Prepare Final Accounts with adjustment in Tally.

Note: 100% Practical for External

*Marks: Internal 50 & External 50

Internal: 50 Marks
External: 50 Marks (Practical only)
a) There is no external theory examination for this subject. Only practical shall be conducted as external
examination.
Practical mark shall be awarded as below:
i) Record Note 10 marks
ii) Program / Procedure writing 10 * 2 = 20 marks
iii) Debugging 5 * 2 = 10 marks
iv) Result 5 * 2 = 10 marks
Total 50 marks
b) Practical examination should be conducted by both internal and external examiners.

63
 Recent Trends in Computerised Accounting System
Faculty member will impart the knowledge on recent trends in Computerised Accounting
System to the students and these components will not cover in the examination. about back
up- Restoring, re-writing of books- security passwords- Bank Reconciliation.

Text Books:

1 Rizwan Ahamed P. 2018, Tally ERP 9 Margham Publications, Chennai

2 Palanivel S. 2018 Tally accounting software, Margham Publications, Chennai
3 Michael Jardon, 2018 Computer Accounting, Osborne Books Ltd, New Delhi
Supplementary Readings:
1 Dewey D.2018 Computerised Accounting, Tata Mc Graw Hill, New Delhi
2 Robert Hurt 2016 Accounting Information System Mc Graw Hill, New Delhi
3 Carol Yacht 2016 Computer Accounting Essentials, Susan V. Crosson, New Delhi
4 O’Leary T.J and O’Leary 2011 Computing essentials in Computer McGraw Hill, New
Delhi
5 Ama G.A.N 2003 Fundamentals of Public sector Accounting and Finance, Amazons
Publications, Nigeria

64
 CLEARING AND FORWARDING IN EXPORT AND IMPORT
Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
1 2 25 75 100

Learning Objectives:
LO1: To educate the students how the clearing and forwarding agents acted in Ports
LO2: To gain knowledge how the export documents are prepared by the exporter and theses
documents are handled by the shipping and forwarding agents
LO3: To acquire knowledge in import documentation
LO4: To know the how the frights are charged by the shipping and forwarding agents
LO5: To understand the Risk in Export and Import
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Explain the role of clearing agents in ports
CO2: Discuss the export procedure and documentation
CO3: Explain the import documentation procedure
CO4: Equip Freight forwarding services
CO5: Discuss the determinants of Risk Management

Unit I: Clearing and Forwarding

Introduction to clearing and forwarding – Role and importance of Clearing and

Forwarding in International Trade- Logistics and Supply Chain Management- Roles and
responsibilities of clearing and forwarding agents- Relevant legal and regulatory frame
work-Documents required for clearing and forwarding
Unit II: Export Procedure Documentation

Documents required for export- Commercial Invoice-Packing list -Certificate of Origin - GMP
Certificate- Bill of Lading – Insurance – USFDA Registration Certificate- ISO 9000 certification-
Export Licensing procedures and formalities- Pre-requisite of Export and Import- Negative list of
Exports
Unit III: Import Procedure Documentation

Import Documentation – Import Licence under Advance Authorization- Customs

Inspection, Examination and Audits – General Provisions regarding Import
Unit IV: Freight Forwarding and Transportation

Freight Forwarding services in import and export – Mode of Transport- Air, Sea-
Freight rates- INCO terms – Packaging, labeling and cargo handling requirements

65
 Unit V: Risk Management

Risk Assessment – Insurance coverage and claims – Methods of Export and Import
Payments- Export Earning Foreign Currency – Letter of credit and international
payments system- Managing trade related financial documents

Recent Trends in Clearing and Forwarding in Export and Import

Faculty member will impart the knowledge on recent trends in Clearing and Forwarding in
Export and Import to the students and these components will not cover in the examination.

Text Books:
1 Mahajan M.I, 2021, Export Policy, Procedure and Documentation, Snow white
Publications, Mumbai
2 Natarajan L 2022, Import and Export Procedure (Import Management), Margham
Publications, Chennai.
3 Rathor B.S and Rathor, J.S 2022, Export Marketing, Himalaya Publishing House,
New Delhi.
Supplementary Readings:
1. Francis Cherunilam 2021, International Trade and Export Management, Himalaya
Publishing House, New Delhi
2. Paras Ram , 2022,Nilkhil Garg Export : What, Where and How? Anupam Publishers,
New Delhi
3. Hand Book of Export Import Procedures: Ministry of Commerce 2020-2025
Government of India Volume No:1 and 2
4. Mahajan M.I, 2022, Export Do it yourself, Snow white Publications, Mumbai Mahajan M.I,
2022, Import Policy, Procedure and Documentation, Snow white Publications, Mumbai

66
 GOODS AND SERVICES TAX
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total

1 2 25 75 100

Learning Objectives:
LO1: To enable the students to understand the basic concept of indirect tax
LO2: To provide the students to know the structure of GST
LO3: To educate the students with registration process of GST
LO4: To educate the students for Input Tax Credit
LO5: To understand the filing of returns and payment procedure of GST and Refund process and
assessment.

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Comprehend the fundamentals of indirect tax and need for GST
CO2: Understand the structure of GST and their schemes in practice
CO3: Disseminate various modes of registration of GST
CO4: Familiarize themselves with the adjustment of debit and credit notes
CO5: Understand and apply the e-filling of GST in practice

Unit I: Introduction to Goods and Services Tax

Indirect Taxes – Problems of Indirect taxes – Need for introduction of GST – Commodities kept out the preview
of GST – Other indirect Taxes

Unit II: Structure of GST

GST Structure – CGST –SGST- IGST – Futures – Exemptions – Schemes – Composition Schemes – Ordinary
Scheme – GST Structured Rates

Unit III: GST Registration Process

Registration process in GST – Types – Compulsory Registration - Cancellation

Unit IV: Input Tax Credit

Input Tax Credit – Adjustment of Debit Notes and Credit Notes – Problems in Input Tax Credit

Unit V: Returns, Payments, Refund Process and Assessment

Process of Return Filing-Types of Returns - E-Ledger and E-Payment Process in GST- Assessment
Methods – Refund under GST – Refund under Special Occasions - Authorities of GST

Amendments in Goods and Services Tax made from Time to Time

Faculty Member will impart the knowledge on the Amendments in Goods and Services Tax made from time to
time, to the students and these components will not cover in the examination.

67
Text Books:
1. Balachandran V., 2024, Indirect Taxes, Sultan Chand and Sons, New Delhi
2. Satrangi G., Goods and Services Tax Precept and Practice 2024, Centax
Publications, New Delhi
3. Anandaday Mishra, 2024, GST Law and Procedure, Taxmann Publications Pvt Limited, New Delhi
4. Raj. C. A., Agarwa. K, 2019, Taxation and Indirect Taxes, Taxmann Publications Pvt Limited, New
Delhi

Supplementary Readings:
1. Anjali Agarwal, 2024, Goods and Service Tax, New Century Publications, New Delhi
2. Sanjeet Sharma and Shaileja Anand, 2024, VK Global Publications (P) Ltd., New Delhi

3. Mishra. SK, 2024, Simplified Approach to GST, Educreation Publishing, New Delhi
4. Viswanthan.B, 2024, Goods and Services Tax in India, New Century Publications, New Delhi

Web Reference:
1 https://taxguru.in/goods-and-service-tax/download-free-book-goods-services-tax-gst-india.html

2 https://cleartax.in/s/gst-book-online-pdf

68
 SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 5 5 25 75 100

LO1 To know the types of Amalgamation, Internal and external Reconstruction

LO2 To know Final statements of banking companies

LO3 To understand the accounting treatment of Insurance company accounts

LO4 To understand the procedure for preparation of consolidated Balance sheet

LO5 To have an insight on modes of winding up of a company

Prerequisite: Should have studied Financial Accounting in I Year

Contents No. of
Unit
Hours

Amalgamation, Internal & External Reconstruction

Amalgamation – Meaning - Purchase Consideration - Lump sum

Method, Net Assets Method, Net Payment Method, Intrinsic
Value Method - Types of Methods of Accounting for
I Amalgamation - The Purchase Method (Excluding Inter- 15
Company Holdings).
Internal & External Reconstruction Internal Reconstruction –
Conversion of Stock – Increase and Decrease of Capital – Reserve
Liability - Accounting Treatment of External Reconstruction

Accounting of Banking Companies

II Final Statements of Banking Companies (As Per New Provisions) - 15

Non-Performing Assets - Rebate on Bills Discounted- Profit and
Loss a/c - Balance Sheet as Per Banking Regulation Act 1949.

Insurance Company Accounts:

Meaning of Insurance – Principles – Types – Preparation of Final
III 15
Accounts of Insurance Companies – Accounts of Life Insurance
Business – Accounts of General Insurance Companies -New
Format.

69
 Consolidated Financial Statements

IV Introduction-Holding & Subsidiary Company-Legal Requirements 15

Relating to Preparation of Accounts -Preparation of Consolidated
Balance Sheet (Excluding Inter-Company Holdings).

Liquidation of Companies

Meaning-Modes of Winding Up – Preparation of Statement of

V Affairs and Statement of Deficiency or Surplus (List H) Order of 15
Payment – Liquidators Remuneration- Liquidator’s Final Statement
of Accounts.

TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

Understand the accounting treatment of amalgamation, Internal and external

CO1
reconstruction

Construct Profit and Loss account and Balance Sheet of Banking Companies
CO2
in accordance in the prescribed format.

Synthesize and prepare final accounts of Insurance companies in the

CO3
prescribed format

CO4 Give the consolidated accounts of holding companies

CO5 Preparation of liquidator’s final statement of account

Textbooks

S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New
1
Delhi.

Dr.K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II,
2
Himalaya Publishing House, Mumbai.

3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.

M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New
4
Delhi.

5 T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers, Chennai

70
 Reference Books

1 B.Raman, Corporate Accounting, Taxmann, New Delhi

2 M.C.Shukla, Advanced Accounting, S. Chand, New Delhi

3 Prof. Mukesh Bramhbutt, Devi Ahilya publication, Madhya Pradesh

Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing

4
house, Mumbai.

5 Prasanth Athma, Corporate Accounting, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126

2 https://www.slideshare.net/debchat123/accounts-of-banking-companies

https://www.accountingnotes.net/liquidation/liquidation-of-companies-
3
accounting/12862

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 3 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

3 – Strong, 2- Medium, 1- Low

71
 SECOND YEAR– SEMESTER– IV

CORE PAPER VIII –PRINCIPLES OF MARKETING

Marks
Subject Code L T P S Credits Inst. Hours
CIA External Total
5 4 4 25 75 100

Learning Objectives

LO1 To know the concept and functions of marketing

LO2 To understand the importance of market segmentation
LO3 To examine the stages of new product development
LO4 To gain knowledge on the various advertising medias
LO5 To analyse the global market environment
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of Hours
Introduction to Marketing
Meaning–Definition and Functions of Marketing– Evolution
conceptualizations – Innovations in Modern Marketing. Role and
Importance of Marketing - Classification of Markets - Niche
Marketing.
I Market Segmentation Meaning and definition- Benefits–Criteria for 12
segmentation –Types of segmentation – Geographic – Demographic –
Psychographic – Behavioural - Targeting, Positioning &

Repositioning - Introduction to Consumer Behaviour–Consumer

II Buying Decision Process and Post Purchase Behaviour –– Motives. 12
Freud’s Theory of Motivation.

Product & Price Marketing Mix––an overview of 4P’s of Marketing

Mix– Product Introduction to Stages of New Product Development –
Product Life Cycle––Pricing – Policies - Objectives – Factors
III
Influencing Pricing – Kinds of Pricing. 12

72
 Promotions and Distributions Elements of promotion–Advertising –
Objectives – Kinds of Advertising Media- Traditional vs Digital
Media -Sales Promotion – types of sales promotion – Personal Selling –
IV Qualities needed for a Personal seller - Channels of Distribution for 12
Consumer Goods - Channel Members – Channels of Distribution for
Industrial Goods

Competitive Analysis and Strategies Global market environment

social responsibility – marketing – Recent trends in marketing – A basic
understanding of E-marketing, M- marketing, E- tailing – CRM –
V
Market Research – MIS and Marketing Regulation. 12

Total
60
Course Outcomes
CO1
Develop an understanding on the role and importance of marketing

CO2 Apply the 4p’s of marketing in their venture.

CO3 Identify the factors determining pricing.

CO4 Use the different Channels of distribution of industrial goods.

CO5 Understand the concept of E-marketing and E-Tailing.

Textbooks

Philip Kotler, Principles of Marketing: A South Asian Perspective, Pearson

1 Education. New Delhi.

Dr. C. B. Gupta &Dr. N. Rajan Nair, Marketing Management, Sultan Chand & Sons,
2 New Delhi.

Dr.AmitKumar,PrinciplesOfMarketing,ShashibhawanPublishingHouse,Chennai.
3

Dr. N. Rajan Nair, Marketing, Sultan Chand & Sons. New Delhi
4

73
 Neeru Kapoor Principles Of Marketing, PHIL earning, New Delhi
5

Reference Books

1 Prof. Kavita Sharma, Dr. Swati Agarwal, Principles of Marketing Book, Taxmann,
New Delhi.
2 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
3 Assael, H. Consumer Behaviour and Marketing Action, USA: PWS-Kent
Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA: Houghton Mifflin
4
Company
Baker M, Marketing Management And Strategy, Macmillan Business, Bloom bury
5 Publishing, India.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.aha.io/roadmapping/guide/marketing/introduction
2 https://www.investopedia.com/terms/m/marketsegmentation.asp
https://www.shiprocket.in/blog/understanding-promotion-and-distribution-
3
management/

74
 MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 2 2 2 2 2 3 2

CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2
CO4 3 2 3 2 2 2 2 2 2 3 2
CO5 3 2 3 2 2 2 2 2 2 3 2
TOTAL 15 10 15 10 12 10 10 10 10 15 10
AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

3 – Strong, 2- Medium, 1- Low

75
 76

SECOND YEAR – SEMESTER – IV

ELECTIVE IV - PYTHON FOR DATA ANALYTICS

Marks
L T P S Credits Inst. Hours
CIA External Total
3 4 3 25 75 100
Learning Objectives
LO1 To Understand fundamental programming concepts of Python programming and its Libraries
LO2 To study basic programming concepts and packages for data analysis, modelling, and
visualization in python language.
LO3 To study about structure and LOOP
LO4 To comprehend the Basics of NumPy Arrays
LO5 To gain inputs in Data structure, plotting & visualisation
Prerequisites: Should have studied Commerce in XII

UNIT Contents No. of

Hours
Computer systems – Python Programming Language Computational Thinking –
I Python Data Types: Expressions, Operator, Variables, and Assignments – 9
Strings – Lists – Objects & Classes – Python standard library.
Imperative programming: Python modules – Built-in-function: print function –
II 9
eval function – user-defined function & assignments -parameter passing.
Text Data, Files & Exceptions: Strings, revisited – formatted output – files –
errors & Exceptions – Execution control Structures: decision control & the IF
statement. For LOOP & Iteration Patterns – two-dimensional list- while loop –
more loop patterns – additional iteration control statements – Container and
III 9
Randomness: Dictionaries – other built-in container types – character
encodings & strings – module random. Namespaces – encapsulation in
functions – global vs. local namespaces exceptional flow control – modules as
namespaces.
NumPy Basics: Array and Vectorized Computation – A Multidimensional
IV Array Object – Data Processing using Arrays, File Input and Output with 9
Arrays – Linear Algebra – Random Number Generation.
Pandas – Data Structure – Essential Functionality – Handling Missing Data –
Hierarchical Indexing – Data loading, Storage and File formats- Data wragling-
V 9
Plotting and Visualization -Time Series – Financial and Economic Data
applications.
Total 45
CO Course Outcomes
Demonstrate the understanding of basic programming terminologies and packages of python
CO1
language.
Will gain knowledge on concepts and packages for data analysis, modelling, and
CO2
visualization in python language.
CO3 In depth understanding about structure and LOOP
CO4 Analyze the time series data to design an optimized investment plan.
 77

CO5 Demonstrate financial and Economic

Textbooks
Wes McKinney, Python for Data Analysis, O’Reilly Media, Inc., 1005 Gravenstein Highway
1.
North, Sebastopol.
2. Kenneth A. Lambert – Fundamentals of Python First Programs - Cengage, New Delhi
Ch Satyanarayana, M Radhika Mani, BN Jagadesh - Python Programming- Cengage, New
3.
Delhi.
Reference Books
1. J. M. Weiming, Mastering Python for Finance. Birmingham, England: Packt Publishing.
2. Ljubomir Periodic, “Introduction to Computing Using Python: An Application Development
Focus”, John Wiley & Sons,2012 2. Shymala Devi, Python Programming, Vijay Nicole
Imprints, Chennai
3. Wesley J. Chun, “Core Python Programming”, Pearson Education.

Web Resources
1. https://onlinecourses.nptel.ac.in/noc20_cs46/preview
https://bedford-computing.co.uk/learning/wp-content/uploads/2015/10/Python-for-Data-
2.
Analysis.pdf

Mapping with Programmes Outcomes & Programmes Specific Outcomes:

PO 1 PO 2 PO 3 PO 4 PO 5 PO 6 PO 7 PO8 PSO 1 PSO 2 PSO 3

CO 1 3 3 3 3 3 3 3 3 3 3 3

CO 2 3 3 3 3 3 3 3 3 3 3 3

CO 3 3 3 3 3 3 3 3 3 3 3 3

CO 4 3 3 3 3 3 3 3 3 3 3 3

CO 5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 15 15 15 15 15 15 15 15 15 15 15

AVERAGES 3 3 3 3 3 3 3 3 3 3 3

3- Strong, 2 – Medium, 1 - Low

S
 78

ECOND YEAR – SEMESTER - IV

ELECTIVE - IV: RURAL BANKING

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
3 4 3 25 75 100
Learning Objectives
LO1 To provide students an in-depth knowledge about rural banking
LO2 To create awareness about different schemes of the Government of India for setting up new
enterprise
LO3 To enrich students with the different sources of rural credit
LO4 To comprehend the structure of credit planning
LO5 To familiarise students about the institutional support for rural development
Prerequisites: Should have studied Commerce in XII Std.
UNIT Contents No. of Hours
Concept of rural banking – Need for rural banking – priority sector lending:
I terms & condition. 9

PMEGP (Prime Minister Employment Generation Programme) –Start up

II India Stand up India PM Mudra Yojana (PMMY) Digital India Mission. 9

Institutional sources of finance in rural areas: cooperative banks,

III commercial banks, regional rural banks – their Structure, policy, Functions, 9
clientele, progress
Credit planning at the gross root level: lead bank scheme, District credit
IV 9
plans and service area approach their bank features.
Institutions supporting rural development: Reserve Bank of India (RBI),
National bank for Agriculture & Rural Development (NABARD), District
V Industries Centre (DIC) Khadi& Village Industries Commission (KVIC) 9
and Voluntary Organization – their role.
Total 45
Course Outcomes
CO1 Outline the concept of rural banking

CO2 Explain the application of welfare schemes in present scenario

CO3 Identify the existence of different source of finance in rural area

CO4 Explain the concept of credit planning

CO5 Examine the importance of institutional support in rural development.

Textbooks
1. Dhingra IC, Rural banking in India, sultan Chand & sons, New Delhi.

2. Bhat N.S., Aspects of Rural banking, Common wealth publishers, Delhi.

3. Dr.S. Sankaran, Rural banking, Margham Publications, Chennai

 79

4. Basu.A.K, Fundamentals of Banking Theory and practices, Mukherjee & co., Kolkata.

5. Ahmad, Rais, Rural Banking and Economic Development, Mittal Publications, New Delhi.

Reference Books
1. Desai S.S.M, Rural banking in India, Himalaya publishing house, Bombay.

2. Sandhu B.S., Banking & Rural Development, Deep & Deep Publications, New Delhi.

3. G C Mandal, Role of banks in Rural development, Rajat Publications, New Delhi

4. Tanan.M.C, Banking law and practices, Lexis Nexis, New York.

5. Rural Banking, Indian Institute of Banking and Finance, MacMillan Publisher India Limited,
1st Edition 2012.

Web Resources
1. https://nlist.inflibnet.ac.in/search/Search2Record/10.1093_eurpub_ckaa166.1191
2. https://nlist.inflibnet.ac.in/search/Search2Record/10.1093_wbro_13.2.147
3. https://nlist.inflibnet.ac.in/search/Search2Record/10.1093_wber_lhv057

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO 1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO 3

CO 1 3 3 3 3 2 3 3 2 3 3 2

CO 2 3 2 3 2 3 3 2 3 3 3 2

CO 3 3 2 3 3 3 2 3 3 3 2 3

CO 4 3 3 2 3 2 3 3 2 3 3 2

CO 5 3 2 3 3 2 3 3 2 3 2 3

Total 15 12 14 14 12 14 14 12 15 13 12

Average 3 2.4 2.8 2.8 2.4 2.8 2.8 2.4 3 2.6 2.4

3 – Strong, 2- Medium, 1- Low

 80

SECOND YEAR – SEMESTER – IV

ELECTIVE IV- JAVA PROGRAMMING

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective IV 2 1 4 3 25 75 100

Learning Objectives
C1 To get in-depth Knowledge about the evolution of java and its Features
C2 Bring out the difference and similarities between C, C++ and java.
C3 Develop programmers in Java with its special Features.
C4 To apply the exception handling in Programming
C5 Implementing the code in internet using Applet with AWT controls.
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of Hours
Introduction to Java - Features of Java – Java Environment - Lexical Issues or
tokens- Data Types - Variables - Arrays - Operators – Conditional Statements-
I 9
Iterative Statements-General Structure of a Java Program.

Classes and Objects – Fields and Methods Declaration -Constructors –

Method Overloading - Static keyword - Final keyword -String Class -
String Buffer Class. Java Utilities: Scanner, Stack, Date, Vector,
II 9
Enumeration. Inheritance: Keyword extends-Types of Inheritance–
Keyword super- Overriding of methods Abstract class and methods.

User-Defined Packages: Creating and accessing Packages. Interface: 9

Defining Interface-Keyword implements -Multiple Inheritance using
Interface. Threads: Introduction- Thread States or life cycle of thread
III
Creation of threads using Thread class and Runnable interface –Thread
methods -Thread Priorities -Thread Synchronization.

Exception Handling: Types of errors - Syntax of Exception handling 9

code – Built-in Exceptions – Multiple catch statements – Nested try
IV block – Finally statement- Throwing our own exception using throw –
Method throwing exception using throws keyword - Managing Errors.

Applets: Difference between applet and application -Applet life cycle - 9

Building Applet code using Applet tag – Passing parameters to Applets
Drawing various shapes using Graphics Class. AWT Controls: Buttons,
V
Labels, Text Field, Text Area, Choice, Check Box, List, Scroll Bar and
Layout Managers.

45
TOTAL
 81

CO Course Outcomes
CO1 Importance of Java comparing the other language.

CO2 Develop program using constructors and its types.

CO3 Implementing the concept Exception handling various application.
CO4 Analyzing different types of inheritance .
CO5 Life Build Applet code using AWT controls and Layout managers
Textbooks
1 E. Balagurusamy, “Programming with Java”, Fourth Edition, 2010, Tata McGraw-Hill
P Radha Krishna, “Object Oriented Programming through Java”, Second Edition, 2007,
2
Universities Press.
3 John R Hubbard, Programming with Java – Schuam’s Outline Series

Reference Books
K. Arnold and J. Gosling, “The Java Programming Language”, Second Edition, 1996, Addison
1
Wesley
P. Naughton and H. Schildt, “Java2 (The Complete Reference)”, Eight Edition,2005, Tata
2
McGraw Hill
3 Kathy Sierra and Bert Bates, “Head First Java”, Second Edition, 2003, Oreilly
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.tutorialspoint.com/java/java-quick-guide.htm
2 www.ntu.edu.sg/home/ehchua/programming/java/J3a_OOPBasics.html
3 www.tutorialspoint.com/java/java_overview.htm

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 2 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 2 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 13 10 12 10 15 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 3 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

 82

FUNDAMENTALS OF FIN TECH

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total

1 2 25 75 100

Learning Objectives:
LO1: To educate the students to introduce Fintech
LO2: To gain knowledge in Financial Technology and Digital payments
LO3: To acquire knowledge in Cryptocurrencies
LO4: To know the knowledge in Block chin Technology
LO5: To understand the effects of fintech on various sectors
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Identify the benefits of Fin Tech industry;
CO2: Enable a better understanding of Financial Technology and Digital Payments
CO3: Analyse the functioning of Cryptocurrency
CO4: Explain the impact of Block Chain Technology
CO5: Evaluate the effects of Fintech on various sectors

Unit I: Introduction to Fintech

Introduction – Meaning of FinTech - Definitions - The History and Evolution of the Fintech
Industry - FinTech Ecosystem - Recent Developments – Fin Tech in India – Fin Tech Market
Trends In India - Types Of FinTech or Transformation of Financial Services - Benefits Of
FinTech - Drawbacks Of FinTech - Key Growth Drivers - Challenges.
Unit II: Financial Technology and Digital Payments

Introduction -Artificial Intelligence (AI) in FinTech-Machine Learning in FinTech - Machine Learning

in Accounting and Finance - Robotic Process Automation (RPA) –- Financial Data Analytics - Data
Science and Big Data in FinTech - Digital Payments - Cashless Society - DFS Eco System -Developing
Countries and DFS: The Story of Mobile Money - RTGS networks.

Unit III: Crypto currencies

Cryptocurrencies - features, benefits, disadvantages- Outline of cryptocurrency – types wallet

- Legal and Regulatory Implications - legal position of cryptocurrencies in India - Impact on
cryptocurrencies.
Unit IV: Blockchain Technology

Blockchain Technology in FinTech – An understanding of Blockchain technology, its

potential, and applications - BCT in Banking – Benefits of BCT in banking - BCT in Indian
Banking Sector - BCT in supply chain management.
 83

Unit V: Effects of Fin-Tech on Various Sectors

Effects of Fin-tech on Payment Innovations – The Implications of Fintech on Real Estate,

Insurance, Health, and Payment Innovations - The effects of Fin-tech on Payment Innovations
– Health- Real-Estate- Insurance Sector- Capital Market - Key Fin- tech trends - FinTech
around the Globe: Asia, Middle East, South America, Europe, Southeast Asia / Australia and
Africa.

Recent Trends in Fintech

Faculty member will impart the knowledge on recent trends in Fintech to the students and these
components will not cover in the examination.

Text Books:
1 Dheenadhayalan V and Vijay C, 2022 Fintech, Vijay Nicole Imprints Pvt. Ltd,
Chennai
2 Sanjay Phadke., 2020 Fintech Future : The Digital Dna Of Finance Paperback –
3 Agustin Rubini, 2021 Fintech in a Flash: Financial Technology Made Easy (new
edition) Kindle Edition
Supplementary Readings:
1. Aravind Narayanan 2022 Bitcoin and Cryptocurrency
Technologies: A Comprehensive Introduction
2. Joseph Bonneau, Edward Felten, Andrew Miller, Steven Goldfeder, 2022
Princeton University
3. Slava Gomzin 2020 Bitcoin for Non-Mathematicians: Exploring the
foundations of Crypto, Universal Publishers, USA
4. The Robotics Process Automation, Handbook: A Guide to Implementing,
Tom Taulli/ Apress, Latest 1 ST Edition 2020 Website
Reference: https://www.ibm.com/industries/banking-financial-
markets/resources/omni channel banking-paper/.
https://thefinancialbrand.com/111080/evolution-future-digital-
banking-baas
5. Diamandis, P. H., & Kotler, S. 2020. The Future Is Faster Than
You Think: How Converging Technologies Are Disrupting
Business, Industries, and Our Lives. New York: Simon & Schuste
 84

FILING OF GST RETURNS

Marks
Inst.
Subject Code L T P S Credits
Hours External
CIA Total
(Practical)
50
1 2 50 (Internal 100
Examiner)

Learning Objectives:
LO1: To understand the concept and importance of Goods and Services Tax
LO2: To enable the students to prepare data for GSTR Forms
LO3: To gain knowledge on Filing GST Returns
LO4: To understand the steps involved in GST Filing
LO5: To acquire knowledge on penalty for late filling of GST Returns

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Prepare the Students for filing of GST returns through Online
CO2: Helps in filing up of GSTR forms (GSTR 1 – GSTR11)
CO3: Explain the steps involved in GSTR filing
CO4: Acquire knowledge on penalty for late filing GST Returns
CO5: Understand the concept of interest on outstanding tax

Contents
1. Forms and due dates
2. GSTR Registration Forms
3. ITC Forms
4. Steps involved in filing GST return
5. GSTR1: Return for Outward Supplies
6. Difference between GSTR2A and GSTR 2B
7. GSTR3B: Summary of Inward and Outward Supplies
8. GSTR4: Return For Composition Dealers
9. GSTR5: Return For Non-Resident Taxable Persons
10. GSTR6: Return For Input Service Distributors
11. GSTR7: Return For Tax payers Deducting TDS
12. GSTR8: Return For E-Commerce Operators Collecting TCS
13. GSTR10: Return For Registered Person Whose GST Registration gets Cancelled
14. GSTR11: Return For UIN (Unique Identification Number) Holders
15. Penalty for late Filing of GST Return
16. Interest on Outstanding Tax
17. GSTR9C- Reconciliation Statement
18. GSTR9B– Filed by Electronic Commerce Operators

Recent Amendments in Filing of GST Returns

Faculty member will impart the knowledge on recent Amendments in Filing of GST Returns to the
students and these components will not cover in the examination.
 85

Text Books:
1. Balachandran V., 2024, Indirect Taxes, Sultan Chand and Sons, New Delhi
2. Satrangi G., Goods and Services Tax Precept and Practice 2024, Centax
Publications, New Delhi
3. Anandaday Mishra, 2024, GST Law and Procedure, Taxmann Publications Pvt Limited, New Delhi
4. Raj. C. A., Agarwa. K, 2019, Taxation and Indirect Taxes, Taxmann Publications Pvt Limited, New
Delhi

Supplementary Readings:
1. Anjali Agarwal, 2024, Goods and Service Tax, New Century Publications, New Delhi
2. Sanjeet Sharma and Shaileja Anand, 2024, VK Global Publications (P) Ltd., New
Delhi
3. Mishra. SK, 2024, Simplified Approach to GST, Educreation Publishing, New Delhi
4. Viswanthan.B, 2024, Goods and Services Tax in India, New Century Publications,
New Delhi
Web Reference:
1 https://taxguru.in/goods-and-service-tax/download-free-book-goods-services-tax-gst-
india.html
2 https://cleartax.in/s/gst-book-online-pdf
 86

WORKING CAPTIAL MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total

4 2 2 25 75 100

Learning Objectives

LO 1 To explain working capital and interpret the cash conversion cycle

LO 2 To know whether the company maintain a large size of inventory for efficient and smooth
production and sales operations.

LO 3 To prepare a cash budget and comment on it

LO 4 To assess the components of credit policy and its evaluation

LO 5 To explain the inventory management techniques and calculate the Economic Ordering
Quantity

Prerequisite: Should have studied Commerce in XII Std

Unit Contents No. of

Hours

Introduction

Working Capital Meaning – Types of Working Capital - Importance of

I working capital management - Components of Working Capital - Factors 6
Influencing Working Capital Requirements - Estimating Working capital
management- Working Capital. Life Cycle - Role of Finance Manager in
Working Capital.

Financing Current Assets

II Different Approaches to Financing Current Assets- Conservative, 6

Aggressive and Matching approach - Sources of Finance Committees on
Working Capital Finance – Working Capital Financing Approach.

Cash Management

Importance - Factors Influencing Cash Balance – Motives of Holding Cash

III - Determining Optimum Cash Balance – Cash Budgeting - Controlling and
Monitoring Collection and Disbursements.- Cash Management Models – 6
Baumol Model and Miller-Orr Model.
 87

Receivables Management

IV Overview of Receivables Management – Significance – Elements of Credit 6

Policy Variables - Credit Standards - Credit period - Cash discount and
Collection efforts - Credit Evaluation - Control of Receivables.

Inventory Management

Components of Inventory - Benefits of Holding Inventory - Importance of

Inventory Management -Techniques for Managing Inventory - Economic
V
Order Quantity (EOQ) - Stock levels - Analysis of Investment in Inventory -
Selective Inventory Control - ABC, VED and FSN Analysis. 6

TOTAL 30

THEORY 20% & PROBLEMS 80%

CO Course Outcomes

CO1 Construct the factors influencing working capital requirements and estimate it

CO2 Classify the approaches to financing Currents Assets

CO3 Determine the importance of cash management and cash budgeting

CO4 Formulate the receivables management and credit policy evaluation

Discuss about the Techniques of inventory management, EOQ, ABC, VED, and FSN
CO5
Analysis

Textbooks

1 V.K.Bhalla, Working Capital Management, S Chand, New Delhi

2 Dr.Periyaswamy, Working Capital Management, Himalaya Publishing House, Mumbai

3 Dr.R.P.Rustagi, Working Capital Management, Taxmann’s, New Delhi

4 Dr. A Murthy, Working Capital Management, Margham Publications, Chennai

Reference Books

1 James S Sagner, Working Capital Management, Application and Cases, Wiley, New Jersey

2 Dr. S P Gupta, Management of Working Capital, Sahitya Bhavan Publication, Agra

3 M. K. Rastogi, Working Capital Management, Laxmi Publication, Chennai

4 Hrishikes Bhattacharya, Working Capital Management, PHI Publication, New Delhi

 88

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 http://onlinecourses.nptel.ac.in

2 https://www.iifl.com

3 http://ebooks.lpude.in

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3-Strong, 2-Medium , 1- Low