Bachelor of Commerce (B.COM) - Computer Applications

Bachelor of Commerce (B.COM) - Computer ApplicationsProgramme Project Report & Detailed Syllabus

Tamil Nadu Open Universit ySchool of Management Studies

Department of CommerceChennai - 15

Bachelor of Commerce (B.COM) - Computer Applications

Programme Project Report & Detailed SyllabusNon - Semester Pattern

From Calendar Year 2021 onwards

தமிழநாடு திறநதநிலைப பலகலைககழகம


Department of Commerce

(A state open Universit y Established by Government of Tamilnadu, Recognized by UGC & DEB, Member in Asian Association of Open

Universities & Association of Commonwealth Universities) No. 577, Anna Salai, Saidapet, Chennai 600 015

Tamilnadu

by Tamil Nadu Open University. Except where otherwise noted, B.COM Computer Applications - PPR & Detailed Syllabus is made available under a Creative Commons Attribution- ShareAlike 4.0 Licence (international): http://creativecommons.org/licences/bysa/4.0.

Faculty of ManagementSchool of Management Studies Department of Commerce

Tamil Nadu Open University577, Anna salai, SaidapetChennai - 600015Tamilnadu, India Website : www.tnou.ac.in

NOVEMBER, 2020

© 2020

My dear Learners,

Vanakkam,

I deem it a great privilege to extend a hearty welcome to you to the Under Graduate Programme being offered by the Tamil Nadu Open University (TNOU). I also appreciate your keen interest to know about the curriculum of the Programme, in which you shall gain an enthralling experience, and pleasurable and beneficial learning.

With passing a specific act in the Tamil Nadu Legislative Assembly (TNLA) in 2002, the TNOU came into existence as a State Open University (SOU). It has been offering the socially-relevant academic Programmes in diverse disciplines with due approval of the University Grants Commission (UGC) and the Distance Education Bureau (DEB), New Delhi since its inception. This Undergraduate Programme is one among the approved Programmes.

The Board of Studies, a statutory academic body of the University, consisting of the versatile scholars, eminent teachers including both internal and external, well- acclaimed industrialists, outstanding alumni, and prospective learners as members, has designed the robust curriculum of this Programme. The curriculum is overhauled to be more suitable to the socio-economic and scientific needs in the modern era based on the emerging trends in the discipline at State and National as well as International level and accordingly, modified to our local context. Moreover, the whole syllabi of this Programme have special focuses on promoting the learners to the modern learning environment.

With a Credit System / Choice Based Credit System (CBCS), this Programme is offered in semester/ non-semester pattern. The Self-Learning Materials that are the mainstay of pedagogy in the Open and Distance Learning (ODL) have been developed incorporating both the traditional and the modern learning tools, like web-resources, multi-media contents, text books and reference books with a view to providing ample opportunities for sharpening your knowledge in the discipline.

At this juncture, I wish to place on record my deepest appreciations and congratulations to the Chairperson and the Members of the Board of Studies concerned for having framed the curriculum of high standard.

I would also like to acknowledge the Director, the Programme Co-Ordinator and the members of staff of the respective School of Studies for their irrevocable contributions towards designing the curriculum of this Programme.

Last but not least, I register my profuse appreciation to Prof. S. Balasubramanian, Director (i/c), Curriculum Development Centre (CDC), TNOU, who have compiled this comprehensive Programme Project Report (PPR) that includes the regulations and syllabi of the Programme, and also facilitated the designing in the form of e-book as well printed book.

I am immensely hopeful that your learning at TNOU shall be stupendous, gratifying, and prosperous.

Wish you all success in your future endeavours!With warm regards,

(Prof. K. PARTHASARATHY) 05, November 2020

TAMIL NADU OPEN UNIVERSITYSCHOOL OF MANAGEMENT STUDIES

DEPARTMENT OF COMMERCECHENNAI – 600 015

MEMBERS OF BOARD OF STUDIESChairperson

Dr.R.Panchalan Professor Department of Commerce Institute of Distance Education University of Madras Chennai - 600005 E-mail:[email protected] Members

Dr.S.Subramanian Professor and Director School of Management Studies Tamil Nadu Open University Chennai 600015 E-mail:[email protected]

Dr.R.Tamilmaran Associate Professor, School of Management Studies Tamil Nadu Open University Chennai 600015 E-mail:[email protected]

Dr.N.Saranya Devi Assistant Professor School of Management Studies Tamil Nadu Open University Chennai 600015 E-mail:[email protected]

Subject Experts Dr. R.Rengarajan Professor Department of Commerce University of Madras Chennai 600005 E-mail:[email protected]

Dr.S.Suriyakanthi Associate Professor Department of Commerce Quaid-e-Millath Government College for Women Chennai 600002 E-mail:[email protected]

Dr.D.Ayubkhan Dawood, Professor and Dean School of Social Sciences and Humanities B.S.A Crescent Institute of Science and Technology Vandalur, Chennai 600 048 E-mail:[email protected]

Dr.R.Sundari, Assistant Professor, Department of Commerce, D G Vaishnav College (Autonomous) Chennai 600106 E-mail:[email protected] Industrial Experts

Mr.V.Gopalakrishnan Chief Financial Officer TVS Credit Services Limited, III Floor Jayalakshmi Estate, 29 Haddows Road Nungambakkam, Chennai 600006 E-mail:[email protected]

Mr.D.Prathap Manager, Global Source to pay Compliance Team, Cognizant DLF IT Park, Manappakkam Chennai 600125 E-mail:[email protected]

Alumnus

Dr.K.S.Usman Mohideen Assistant Professor Sai Ram Institute of Management Sai Ram Engineering College, West Tambaram Chennai 600044 E-mail:[email protected]

Student on Roll M.Meena No.1/1909,West Gandhi Nagar Nanaganallur Chennai 600061 E-mail:[email protected]

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TAMIL NADU OPEN UNIVERSITYSCHOOL OF MANAGEMENT STUDIES

DEPARTMENT OF COMMERCE

B.COM. (Computer Applications)Programme Project Report (PPR)

Programme’s Mission and Objectives

The foremost objectives of this programme are:

• To acquaint students with the basic concepts of commerce specially emphasizing upon the use of computers.

• To train the students in the application of computers in various business operation.

• To make a student familiar with the mechanism of conducting business transactions through electronic media.

• To provide basic knowledge of computers with application to various fields of information technology and its role in Business today.

• To provide a platform for the students on the basis of which they can further explore the field of computer application in their related discipline.

• To build the necessary skill set and analytical abilities for developing computer based solutions to real corpo-rate and business problems.

Relevance of the Programme with HEI’s Mission and Goals

The Bachelor of Commerce Programme (Computer Applications) is offered to reach the rural communities through ODL mode for livelihood improvement. This Programme aims at creating equity in education by providing oppor-tunity to all the aspirants for whom Higher Education is unreachable.

Nature of prospective target group of Learners

The Bachelor of Commerce Programme (Computer Applications) has been designed for those who are interested in business through caring for the state, individuals, marginalized and vulnerable communities of the society. Par-ticularly in commerce Stakeholders – small firms, entrepreneurship aspirants – Tax payers, Employees from private and government industry/Organizations.

Appropriateness of Programme to be conducted in ODL mode to acquire specific skills and competence

After complete the course, the students’ will get skill to Analyze and apply latest technologies to solve problems in the areas of computer applications, ii) Analyze and synthesis computing systems through quantitative and qual-itative techniques

Instructional Design

The Curriculum and the Syllabus for Bachelor of Commerce Programme (Computer Applications)has designed covering all the aspects of Commerce, Economics, application of Computer Accounting and Finance. The duration of the Programme is three Years and the medium of instruction is English.

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The Bachelor of Commerce Programme (Computer Applications) is offered through the Learner Support Centres established by TNOU in the affiliated Arts and Science College, where the same Programme is offered through Conventional Mode.

The Faculty Members available at School of Management Studies of Tamil Nadu Open University and the faculties approved as Academic Counselors of TNOU at Learner Support Centres will be used for delivering the Bachelor of Commerce Programme (Computer Applications).

The credits systems suggested as per UGC-ODL Regulations-2020 have been assigned to Bachelor of Commerce Programme (Computer Applications). The total number of credit assigned for the Programme is 106. The Self Learning Materials in the form of print, e-content and audio/video materials wherever required has also been developed for the Programme.

Procedure for Admissions, Curriculum Transaction and Evaluation

The eligibility for Admission to the Bachelor of Commerce Programme (Computer Applications) is +2 pass or its equivalent. The Programme Fee is Rs.11,700/- for three years, plus Registration and other Charges. The admis-sion are carried out by Tamil Nadu Open University and through its Regional Centres located within the State of Tamil Nadu. The Theory Counselling and the Practical Counselling (Computer Based) will be conducted through the Learners Support Centres of Tamil Nadu Open University. The evaluation will be carried by Tamil Nadu Open University consists of Continuous Internal Assessment through Assignment and External Assessment through Term End Examination.

Financial Assistance

Scholarship for SC/ST category is available as per the norms of the State Government of Tamil Nadu. Complete Admission fee waiver for the Physically Challenged/ Differently abled persons.

Policy of Programme Delivery

The Academic Calendar for the Programme will be available for the learners to track down the chronological events/ happenings. The Counselling schedule will be uploaded in the TNOU website and the same will be intimat-ed to the students through SMS.

Evaluation System

Examination to Bachelor of Commerce Programme (Computer Applications)is designed to maintain quality and standard. Theory Examination will be conducted by the University in the identified Examination Centres. For the Assignment students may be permitted to write with the help of books/materials for each Course, which will be evaluated by the Evaluators appointed by the University.

Assignment: 30 Marks – Through Continuous Internal Assessment (CIA)

Theory Examination

Students shall normally be allowed to appear for theory examination after completing the Assignments. The Term -End Examination shall Carry 70 Marks and the Question Paper has three Sections: A, B &C for the duration of 3 hours.

QUESTION PAPER PATTERN

Time: 3 Hours Maximum Marks: 70

PART – A (3x3=9 Marks)Answer any three questions out of five questions in 100 wordsAll questions carry equal marks

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Question Distribution Method:

1. From Block –I

2. From Block –II

3. From Block –III

4. From Block – IV

5. From Block – V PART – B (3X7=21 Marks)

Answer any three questions out of five questions in 200 wordsAll questions carry equal marks

6. From Block -I

7. From Block -II

8. From Block – III

9. From Block –IV

10. From Block –V

PART – C (4X10=40 Marks)Answer any four questions out of seven questions in 500 wordsAll questions carry equal marks

11. From Block -I

12. From Block -II

13. From Block – III

14. From Block –IV

15. From Block -V

16. From any Block

17. From any Block

Passing Minimum

Candidates who have secured 40 per cent of the marks in each course (Both Continuous Internal Assessment and Term End Examinations) shall be declared to have passed the examination in that course. All other candidates shall be declared to have failed in that course.

Classification of Successful Candidate

Candidates who pass all the Courses and who secure 60 per cent and above in the aggregate of marks will be placed in the First Class. Those securing 50 per cent and above but below 60 per cent in the aggregate will be placed in the Second Class.

Requirement of laboratory and Library Resources

The Programme will be offered through the Learner Support Centre (LSC) maintained by Tamil Nadu Open Uni-versity. The LSC has the required infrastructural facilities to conduct the Counselling for the students who wish to clear their doubts. The courses pertaining to computer/information system are provided adequate computer lab facilities to the Bachelor of Commerce Programme (Computer Applications)

A well equipped Library is available in the University Headquarters and the Regional Centres with required books and research journals. The Learners Support Centre through which the Degree Programme is to be offered is also equipped with a full-fledged library having books and journals related Commerce discipline.

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Cost Estimate of the Programme and the Provisions

The cost estimate for development, delivery and maintenance of the Bachelor of Commerce Programme (Comput-er Applications) is provided in the following Table.

S.No. Details Amount in (Rs.)

1. Programme Development, Delivery and Maintenance (Expenditure) Rs.25,56,3682. Programme Fee Charged for 3 Years (Income) Rs.11,700

3. Examination Fee Charged for 3 Years (Income) Rs.2,500

4. Examination Expenses Per Student for 3 Years (Expenditure) Rs.1,000

Quality Assurance Mechanism and expected Programme Outcome

The Quality of the Bachelor of Commerce Programme (Computer Applications)is maintained by adopting the cur-riculum suggested by the UGC and Tamil Nadu State Council for Higher Education. As per UGC guidelines the Core courses, Elective courses, Subject specific elective courses are included in the Programme. The Curriculum of Bach-elor of Commerce Programme (Computer Applications) was approved by the Board of Studies held on 18.06.2020.

The curriculum is developed with twenty courses along with three practical and languages. The curriculum of B.Com (Computer Applications) has been designed with a help of academia and industry and approved by the Board of Studies which includes subject experts from various Universities, Colleges and Industries. To ensure the quality of the programme curriculum will be updated once in a three year for incorporating new requirements that the programme demands. The well equipped system is evolved to obtain feedback from the learners and the academic counsellors who are the main stake holders of the B.Com (Computer Applications) programme for appraising the effective delivery of course content of the programme.

As a part of Quality assurance the curriculum for the Programme will be updated once in three years. Necessary steps will be taken to obtain feedback from the students and the Academic Counsellors who are part of the Pro-gramme for effective delivery of the Programme.

After completion of the Bachelor of Commerce Programme (Computer Applications), the Learners will acquire knowledge in commerce, Accounting, Finance, Banking and Taxation and this will in-turn help them to get employ-ment or enabling entrepreneurial skill in the field Industry, Business Organization and Government.

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Structure of the B.COM. (Computer Applications) Programme

TA MIL NADU OPEN UNIVERSIT YSCHOOL OF M ANAGEMENT STUDIES

DEPARTMENT OF COMMERCECHENNAI – 15

SNo. Course Code Course title No. of

Credits

Exam Hrs

Marks

Distribution Max.Marks

Passing Mini-mumCIA TEE

First Year1 BFTM-11 தமிழ - 1 ம�ொழிபொடம 6 3 30 70 100 40

2 BFEG-11 Foundation in English-I (Literature and Grammar) 6 3 30 70 100 40

3 BCMCA 11 Business Management 6 3 30 70 100 404 BCMCA 12 Financial Accounting 6 3 30 70 100 405 BCMCA 13 Computer Applications In Business 6 3 30 70 100 406 BCMCA P1 LAB 1 – Office Automation Package 4 3 100 - 100 40

Total 34 250 350 600

Second Year

7 BCMCA 21 Banking Theory, Law And Practice 6 3 30 70 100 40

8 BCMCA 22 Principles of Marketing 4 3 30 70 100 409 BCMCA 23 Business Communication 6 3 30 70 100 40

10 BCMCA 24 E-Commerce 6 3 30 70 100 4011 BCMCA 25 Business Statistics 6 3 30 70 100 4012 BCMCA 26 Internet & Web Designing 6 3 30 70 100 4013 BCMCA P2 LAB – 2 Internet & Web Designing 4 3 100 - 100 4014 CCE Environmental Studies 4 3 30 70 100 40

Total 42 310 490 800

Third Year

15 BCMCA 31 Corporate Accounting 6 3 30 70 100 4016 BCMCA 32 Business Law 4 3 30 70 100 4017 BCMCA 33 Cost Accounting 6 3 30 70 100 40

18 BCMCA 34 Management Information Systems 4 3 30 70 100 40

19 BCMCA 35 Computerized Accounting with Tally 6 3 30 70 100 4020 BCMCA P3 LAB – 3 Business Accounting Software 4 3 100 - 100 40

Total 30 250 350 600

Grand Total 106 810 1190 2000

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Department of CommerceChennai – 15

I Year Syllabus

பாடப பபயர (Course Title) : தமிழ - I ப�ாழிப பாடம)பாடக குறியடு (Course Code) : BFTM-II

பாட கறறல அளபெண (Course Credits) : 6

பாட ந�ாககஙகள » தமிழ இலககியஙகளை அறிமுக ந�ாககில எடுததுளைததல.

» ம�ாழிததிறன, ம�ாழியறிவு, இலககியப மபாது அறிவு மபறும வளகயில விவரிததல.

பாடததிளைப படிபபதால விளையும பயனகள » தமிழிலுளை இககால இலககிய வளககைாை �ைபுக கவிளத, புதுக கவிளத, சிறுகளத, �ாவல, கடடுளை ,

�ாடக இலககியம பறறி �ாணவரகள விரிவாக எடுததுளைபபாரகள.

» புதுள�பபிததன, பிைபஞசன, �காகவி பாைதியார, பாநவநதர பாைதிதாசன, கவி�ணி நதசிக வி�ாயகம பிளளை ஆகிநயார பளடபபுகள பறறி எடுததுளைபபர.

» மு.வ. , திரு.வி.க. ஆகிநயாரின தமிழ �ளடயின சிறபபுகள பறறி எடுததுளைபபர.

பதாகுதி 1 ச�ய இலககியமபிரிவு – 1 பனனிரு திருமுறைகள

தமிழில சமய இலககியஙகள – சமய இலககியத ததோறறம, சமணமும ப�ௌததமும, சசவ சமய வளரசசி, �னனிரு திருமுசற �டடியல - திருஞோனசம�நதர ததவோரம �ோடல சிறபபுகள. - (திருநோவுககரசரின மோசில வசணயும, நமகடம�சனப ப�றறவள, சுநதரர - பிததோ பிசறசூடி, ப�ோனனோர தமனியதன, மோணிககவோசகர - வோனோகி மணணோகி, �ோலநிசனநது ஊடடும, திருமூலரின ஒனதற குலமும ஒருவதனததவனும, அனபும சிவமும இரணபடன�ர, கோசரககோலமசமயோர - இனறு நமகபகளிதத மோலுககும, அறிவோனும தோதன அறிவிப�ோன .

பிரிவு – 2 நாலாயிரத திவயப பிரபநதம

முதல மூனறு ஆழவோரகள – ப�ோயசகயோழவோர �ோடல - சவயம தகளியோ வோரகடதல, பூதததோழவோர �ோடல - அனத� தகளியோ ஆரவதம - த�யோழவோர – திருககணதடன ப�ோனதமனி கணதடன, திருமழிசச ஆழவோர �ோடல – அன�ோய ஆரமுதம ஆவோய, நமமோழவோர - இசவயும அசவயும உசவயும, மதுரகவியோழவோர – நனசமயோல மிகக நோனமசற, குலதசகரோழவோர – பசலவதது அரமச�யரகள, ப�ரியோழவோர – மோணிககம கடடி வயிரம இசடகடடி - ஆணடோள – மததளம பகோடட வரிசஙகம, பதோணடரடிப ப�ோடியோழவோர – �சசசமோ மசலத�ோல தமனி, திருப�ோணோழவோர – பகோணடல வணணசனக தகோவலனோய, திருமஙசகயோழவோர – குலமதரும, பசலவம தநதிடும, அடியோர.

பிரிவு – 3 சைாபபுராணம ( கதசா கனவு கணட படலம)

சறோபபுரோணம – கோபபிய அசமபபு, கதசோ கனவு கணட �டலம, கோபபிய முனகசதச

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சுருககம, �டலக கசதச சுருககம – கதசோ கனவு கணடு எழுதல – கதசோ கணட கனவு, கதசோவின ஏமோறறம – கதசோவின இயலபு நிசலயில மோறறம – ஒப�சன துறநத விரகதி, �ஞசசண ப�ோருநதோ நிசல – கதசோவின புலம�ல – விதிவசம ப�ோருநதுதமோ எனல, மோதுலன வசனம சிசதயுதமோ எனல, கதசோ ததமபுதல. – பமசறோவின மடல வருதல – சமசறோ எழுதிய �ததிரம, சிததிர வரிபதோறும முததமிடுதல, கடலில தவிப�ோரககுக கிசடதத மரககலம.

பிரிவு – 4 ததமபாவணி (காடசிப படலம)

ததம�ோவணி – கோபபிய அசமபபு, கோடசி �டலம, கோபபிய முனகசதச சுருககம, �டலக கசதச சுருககம, - தகோவர கூடடம வநது கோணுதல – குழநசத இதயசுசவத பதோழுதல, முலசலயோர தநத முலசல மோசல, த�ரின�ததோல உயிர ஊஞசலோடல - தகோவலர த�ோறறி வோழததுதல – நவிப த�ோன ஆடசட மடகதவோ உதிததசன எனல, பிணிககுலததககது உதிதத ப�றறி த�ோறறல, அனசனசயயும ஆணடவசரயும வோழததுதல – தகோவலர பசலுததிய கோணிகசக – இசடசசியர மோசல சோததல, இசடயர தநத �ோல கோணிகசக, குழநசத இதயசுவின அருளதநோககு – ஓகதனோடு ஓஙகுதோயும வோழததினோள – அன�ோல பறிடட ஆனநதக கணணர மசழ, தவநதசர நககி ஆயசரத பதரிநதபதன எனல.

பதாகுதி 2 சிறறிலககியமும இககாலக கவிதத இலககியமுமபிரிவு – 5 முததாளாயிரம

(யோசன மறம - மருபபு ஊசி யோக, பகோடிமதில �ோயநதுஇறற, அயிறகதவம �ோயநதுழககி, சகககிசளப �ோடலகள – உழுத உழுததஞதசய, நோண ஒரு�ோல வோஙக நலன ஒரு�ோல, ஆயமணிப ச�மபூண எனத பதோடஙகும �ோடலகள)

நநதிககலம�கம (ஊசல, மறம உறுபபில அசமநத �ோடலகள)

தமிழில சிறறிலககியஙகள – சிறறிலககியத ததோறறம, சிறறிலககிய வசககள, கலம�கம, பிளசளததமிழ – முதபதோளளோயிரம - நூலப�யர விளககம, அசமபபு, யோசன மறம விளககம, சகககிசள விளககம, - முதபதோளளோயிரம – யோசன மறம �ோடலகள – �ோணடியன யோசன மறம – ஒரு �ோடல, தசோழன யோசன மறம – ஒரு�ோடல, தசரன யோசன மறம – ஒரு �ோடல – முதபதோளளோயிரம – சகககிசளப �ோடலகள – �ோணடியன சகககிசள – ஒரு�ோடல, தசோழன சகககிசள ஒரு�ோடல, தசரன சககிசள ஒரு �ோடல, - நநதிககலம�கம – ஊசல, மறம – கலம�க ஊறுபபுகள 18 விளககம, ஊசல உறுபபில அசமநத �ோடல, மறம உறுபபில அசமநத �ோடல – நநதிககலம�கம, தசலவன தசலவி கூறறு – தசலவன கூறறுப �ோடல, தசலவி கூறறப �ோடல.

பிரிவு – 6 மனாடசியமறமை பிளறததமிழ (அமபுலி பருவம)

பிளசளத தமிழ விளககம – பிளசளத தமிழின �ததுப �ருவஙகள, பிளசளத தமிழுககு அமபுலி – விளககம, - சோமம எனனும வழிமுசற – சோமம விளககம, சோமம வழிமுசறப�ோடல – தோனம எனனும வழிமுசற – தோனம விளககம, தோனம வழிமுசறப �ோடல – த�தம எனனும வழிமுசற – த�தம விளககம, த�தம வழிமுசறப �ோடல – தணடம எனனும வழிமுசற – தணடம விளககம, தணடம வழிமுசறப �ோடல.

பிரிவு – 7 இககால மைரபுககவிறதகளும பாடடு இலககியமும

மரபுக கவிசதகளும �ோடடு இலககியமும – மரபுக கவிசதகள விளககம, �ோடடுககள – வளளலோர, �ோரதியோர, �ோரதிதோசன – வளளலோர இரோமலிஙக அடிகள �ோடல – ஒருசமயுடன நினது திருமலரடி… - �ோரதியோர – யோமறிநத பமோழிகளிதல – �ோரதிதோசன – கோசலஇளம �ரிதியிதல… நோமககல கவிஞர, கவிமணி – நோமககல கவிஞர இரோமலிஙகமபிளசள �ோடல – தமிழபனனறு பசோலலடோ… - கவிமணி ததசிகவிநோயகம பிளசள - புலரநது விடியும ப�ோழுதினிதல…சுரதோ, முடியரசன – சுரதோ – சுவரினதமல ஒடடிக பகோணடிருககும – முடியரசன – சோதிசயததோன முனசவததுச சோனறுகினறோர. கணணதோசன – தகளவி பிறநதது அனறு, மருதகோசி – சமரசம உலோவும இடதம, �டடுகதகோடசடயோர – சினனப�யதல சினனப�யதல…

பிரிவு – 8 புதுக கவிறதகளும ஐககூக கவிறதகளும

புதுககவிசதகளும ஐககூக கவிசதகளும – புதுக கவிசதகள விளககம, - நோ. கோமரோசன – �ோறகடல அமுததசத…, அபதுல ரகுமோன– நோறகோலியோய இருநதவன …, மரோ – மூடசட மூடசடயோய…, சிறபி – அகனற உலகு நோன…, இனகுலோப – �தவியூர த�ோகும…, மு.

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தமததோ –எனனுசடய சம�ளநோளில…, அபி – �கலபவளியில எஙதகோ…, ஈதரோடு தமிழன�ன –நலச தசறறில…, தசசோலம – மணணின பவடிபச�…, சவரமுதது – அவிழநத கூநதசல அளளிமுடிகக…, ஐககூக கவிசதகள – அபதுல ரகுமோன – இரபவலலோம …, அமுத�ோரதி – எரியும பிணஙகள, மிதரோ – �சிதத குழநசதகள, அறிவுமதி – மரம பவடடிய…, கழனியூரன அனபுசடசம…

பதாகுதி 3 உதைநதட இலககியமபிரிவு – 9 மு. வரதராசனாரின “தமிழுககு முதல இடம”

தமிழில உசரநசட வளரசசி – உசரநசடயின ததோறறம, தமிழில கடடுசரகள, தமிழில மணிபபிரவோள நசட, தமிழில தனிததமிழநசட, - மு. வரதரோசனோர உசரநசட,- பமோழிப�றறு நூல அறிமுகம, தமிழுககு முதல இடம – கடடுசர உடப�ோருள – தமிழுககு முதல இடம – தமிழநோடடுக தகோயிலகளில வடபமோழி, தமிழ இசச கருநோடக இசசயோக மோறிபத�ோனது, தமிழ இசசககு முதல இடம, ஆடசித துசறயில தமிழுககு முதல இடம, ஆடசிபமோழி எவவழி பிறதுசறகள அவவழி, இதழியல துசறயில தமிழுககு முதல இடம, ஆஙகிலப �ததிரிசககளும அமோவோசசச சோமியோரகளும.

பிரிவு – 10 பாரதிதாசனின “அறமைதி” நாடகம

தமிழில உசரநசட நோடக வளரசசி, - தமிழில நோடகஙகளின ததோறறம, 20 ஆம நூறறோணடில தமிழ நோடகஙகளின நிசல, முததமிழில நோடகததமிழ விளககம, பமௌன பமோழி உலகப ப�ோதுபமோழி. – �ோரதிதோசன எனனும நோடக ஆசிரியர – புரடசிககவிஞரின நோடகப புரடசி, பிபரஞசு நோடகத தோககம, அசமதியின சிறபபு – அசமதி நோடகக கசதச சுருககம – அசமதி – களம ஒனறு, களம – இரணடு , களம மூனறு, களம நோனகு, களம ஐநது, களம ஆறு, களம ஏழு, அசமதி நோடகத திறனோயவு.

பிரிவு – 11 ெயகாநதனின “நான இருககிதைன” – சிறுகறத

தமிழ உசரநசடயில சிறுகசத வளரசசி – தமிழில கசத இலககியத ததோறறம, தமிழச சிறுகசதகளின ததோறறமும வளரசசியும, சிறுகசத இலககணம – தமிழச சிறுகசதகளில பெயகோநதன – பெயகோநதன சிறுகுறிபபு – கசத அரஙகம அறிமும, நோன இருககிதறன கசதச சுருககம – நோன இருககிதறன சிறுகசத – வியோதிககோரன அனு�வஙகள, சோகக கறறுகபகோடுதத பநோணடி, வோழக கறறுகபகோடுதத வியோதிககோரன, நோன இருககிதறன அமமோ, - நோன இருககிதறன – சிறுகசதத திறனோயவு.

பிரிவு - 12 வா.ச.குழநறதசாமியின அறிவியல தமிழ ஆககம இறறை நிறல

அறிவியல தமிழ - இயறறுதல அறிநததோம புசனதல இலசல - தமிழில அறிவியல இலககியம �சடபத�ோம - வோ.பச. குழநசதசோமி - அறிமுகம - அறிவியல தமிழ - எநதத துசறகசளக குறிககும - அறிவியல தமிசழ உளளடககியது - ததோறறம - கசலசபசோலலோககப �ணி - விடுதசலககுமுன - விடுதசலககுபபின - �ோடநூல நிறுவனததின �ஙகு - �திப�கஙகளின �ஙகு - �லகசலககழகஙகளின �ஙகு - இதழகளின �ஙகு - இலஙசகத தமிழரின �ஙகு - கருத தவணடியசவ.

பதாகுதி 4 தமிழ இலககிய ெைலாறுபிரிவு - 13 சமைய இலககியக காலம (கி.பி.700 - கி.பி 1100)

தமிழில சமய இலககியஙகள - சமண இலககியத ததோறறம - ப�ௌதத இலககியத ததோறறம - தமிழில ப�ௌதத இலககியஙகள - சவணவ இலககியஙகள - சசவ இலககியத ததோறறம - தமிழில சசவ இலககியஙகள - சவணவ இலககியத ததோறறம - தமிழில சவணவ இலககியஙகள - தமிழில இசுலோமிய இலககியஙகள - தமிழில கிறிததவ இலககியஙகள.

பிரிவு - 14 சிறறிலககியக காலம (கி.பி. 700 - கி.பி. 1400)

சிறறிலககியத ததோறறம - சிறறிலககிய வசககள - இலககண நூலகள - உலோ - கலம�கம - �ரணி - பிளசளததமிழ - தகோசவ – தூது.

பிரிவு - 15 உறரயாசிரியரகள காலம (கி.பி. 1200 கிபி. 1800)

உசரநூலகளின ததோறறம - �யனகள - உசர வசககள - நககரர - இளமபூரணர - த�ரோசிரியர - தசனோவசரயர - நசசினோரககினியர - கலலோடர - பதயவசசிசலயோர த�ோனதறோர - அடியோரககு நலலோர - �ரிதமலழகர - பிர�நத உசரயோசிரியரகள - நனனூல உசரயோசிரியரகள.

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பிரிவு - 16 புததிலககியக காலம (கி.பி. 1800 - கிபி 2000)

தமிழில புதினம - தமிழில சிறுகசத - தமிழில புதுககவிசதகள - தமிழில உசரநசட நோடகஙகள - புதினஙகள - சிறுகசதகள - இலககியஙகள - மரபுக கவிசத இலககியஙகள - புதுககவிசத இலககியஙகள - தமிழில ஐககூக கவிசதகள.

பதாகுதி 5 ப�ாழிததிறனகளபிரிவு - 17 கருததுப பரிமைாறை மைாழிததிைன

கருதது விளககக கடடுசரகள - பசயதிக கடடுசரகள - பசோறப�ோழிவு - குழு விவோதஙகள - நண�ரகளுடன உசரயோடும திறன - கணினித தமிழ - கடடுசர - ப�ணணியம - தசலபபு - ததரநபதடுககும முசற - தகவலகள தசகரிககும முசற - தகவல திரடடல - நசகசசுசவத திறன - அசவ அறிதல - உசசரிபபுக கவனம - குழு விவோத அசமபபும குறிகதகோளும - உசரயோடலில - சுயபுரோணம தவிரததல - உடன�ட சவககும நோகரிக உததி .

பிரிவு - 18 அலுவலகத தாடரபு மைடலகள

நடபுறவு மடலகள - தவணடுதல மடலகள - குசற பதரிவிககும / புகோர மடலகள - கருதது மடலகள - விணணப� மடலகள - அலுவலகத பதோடரபு மடலகள - விணணப� மடலின �டிநிசலகள - தனகுறிபபு விவரஙகள - விணணப� மடலின வடிவசமபபு - விணணப� மடல எழுதும முசற - குறிபபு - வசரவு - கடிதம - குறிபபு மடல - அலுவலக ஆசண - தநரமுகக கடிதம.

பிரிவு - 19 எழுதது - சால பிறழகளும திருததமும

ஒலி மயககம தரும எழுததுககள - ர,ற ஒலி மயககம - ந, ன,ண ஒலி மயககம - ல,ள,ழ,ஒலி மயககம - பசோல முதலில வரும எழுதது மரபுகள - பசோல இசடயில வரும எழுதது மரபுகள - பசோறகளின சநதிபபு மரபுகள - தவறறுசமப புணரசசியும அலவழிப புணரசசியும - உயிரமுன உயிர புணரதல - குறறியலுகரப புணரசசி - வலலின ஒறறு மிகும இடஙகளும மிகோ இடஙகளும.

பிரிவு - 20 இலககிய அறிவு வினா விறட

�ோடப�குதி பதோடர�ோனசவ - ப�ோதுவோன தமிழ இலககியம பதோடர�ோனசவ.

பாரவை நூலகள: » மு. வரதரொசன, தமிழ இலககிய வரலொறு, சொகிதய அகொமதமி, புதுமடலலி. » �து. ச. வி�லொனநதன, தமிழ இலககிய வரலொறு, மனொடசி புதத நிலலயம, �துலர. » தமிழணணல, புதிய ந�ொககில தமிழ இலககிய வரலொறு, மனொடசி புதத நிலலயம, �துலர. » தமிழணணல, இனிய தமிழம�ொழியின இயலபுள 1,2,3- குதிள, மனொடசி புதத நிலலயம, �துலர. » முதது – ணணபன,தி.. தமிழில தவறுலைத தவிரபநொம, ொரிநிலலயம, 184, பிரொடநவ, மசனலன. » க. இரொ�லிஙனொர, தமிழில எழுதுநவொம, ழ மவளியடு, மசனலன. » மச. முததுவரொசொமி �ொயுடு, ஆவணஙளும திவுமுலைளும, ழ மவளியடு, மசனலன. » டொகடர சு. ொலசுபபிர�ணியன, தவல மதொடரபுக லவி, �ொநிலப ளளிசொரொக லவிக ருவூலம, மசனலன. » எஸ. லலவொணி, இதழியல உததிள, ரொசகதி மவளியடு, குறைொலம. » டொகடர அ. சொநதொ, டொகடர வ. ந�ொன, �கள ஊடத மதொடரபியல புதிய ரி�ொணஙள, மடியொ பளிநஷனஸ, �துலர.

» பி.எஸ. ஆசசொரயொ, உயரவுதரும உலரயொடலலல, �ர�தொ திபம, மசனலன.

» மு. முததுகொைததி, நசுவது எபடி, ணணம�ொள திபம, ொரி நிலலயம, மசனலன.

இையத தளஙகள/மினனூலகஙகள

1. www.tamilvu.org

2. www.tamildigitallibrary.in

3. https://www.tamiluniversity.ac.in/english/library-2/digital-library

4. https://www.tamilelibrary.org

5. www.projectmadurai.org

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COURSE TITLE : FOUNDATION IN ENGLISH-I (LITERATURE AND GRAMMAR)

COURSE CODE : BFEG-11

COURSE CREDIT : 6

Course Objective » To make the learners aware of the history of England

» To cultivate the creativity among the learners

» To improve the reading skills of the learners

» To enhance the vocabulary of the learners

» To make the learners read and write in English

Course OutcomeOn successful completion of the Course, the learners will be able to:

» describe the history of England

» critically analyse the literary texts

» use the words correctly

» write in flawless English

BLOCK 1 Brief History of England

Tudor England- Stuart England -Restoration England -Revolutions -Eighteenth Century-19th Century Education- 20th Century

BLOCK 2 Literary Texts R.K. Narayan- An Astrologer’s Day and Sarojini Naidu - Bangle Sellers

BLOCK 3 Reading ComprehensionDefinition of Comprehension- Types of Comprehension- Reading Materials-Vocabulary- Critical Reading- Effective Reading- Exercises

BLOCK 4 Functional Grammars and VocabularyParts of Speech- Tenses-Articles -Prepositions and Linkers –Punctuation-Common Mistakes -Polite Expression-Af-fixes

BLOCK 5 Language Skills Reading Skills: SQ3R Technique -Writing Skills -Dictionary Use

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References:

• Narayan R.K. Short Story Collections.• Sarojini Naidu. Bangle Sellers• Sinha C.A. Reading Comprehension. Prabhat Prakashan.

• Xavier A.G. An Introduction to the Social History of England. Viswanathan S. Printers, Chennai. 2009.

Web Resources:

• https://www.digimat.in/nptel/courses/video/109106124/L01.html• https://www.digimat.in/nptel/courses/video/109106138/L46.html• https://www.coursera.org/lecture/multimodal-literacies/9-2-learning-to-read-reading-for-meaning-HdG3O

• https://nptel.ac.in/courses/109/107/109107172/

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COURSE TITLE : BUSINESS MANAGEMENT

COURSE CODE : BCMCA 11

COURSE CREDIT : 6

Course Objective » To help the learners gain understanding of the functions and responsibilities of managers.

» To provide them tools and techniques to be used in the performance of the managerial job.

» To help the learners to develop cognizance of the importance of management principles and functions

Course Outcome » Use business terms and concepts when communicating.

» Understand the concepts related to Business.

» Demonstrate the roles, skills and functions of management.

» Understand the complexities associated with management of human resources in the organizations and integrate the learning in handling these complexities.

BLOCK 1 Introduction to Management

Management: Meaning- Definitions - Nature and Scope - Levels of Management -Managerial Roles, Responsibil-ities and Skills - Evolutions of Management Thoughts and Approaches - Functions of Management - Trends and Challenges of Management in Global Scenario -Emerging Issues in Management.

BLOCK 2 Planning and Decision Making

Planning: Nature, purpose and functions – importance and elements - Types of plan - Management by Objective (MBO) - Steps in planning - Planning Tools and Techniques - Planning premises- Decision Making: Meaning -Steps in Decision Making - Techniques of Decision Making

BLOCK 3 Organizing

Organising: Process - Features - Elements - Structure - Different forms - Principles of Organization - Departmenta-tion, Delegation and Decentralization - Span of Management - Organisation Charts and Manuals

BLOCK 4 Directing and Coordinating

Staffing - Concept of staffing- staffing process - Directing and Co-ordination: Meaning - Principles - Elements - Mo-tivation – Theories of motivation – Motivational Techniques - Leadership Theories and Styles - Communication process – Communication Network – Barrier to communication

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BLOCK 5 Controlling

Controlling: Definition - Characteristics and Importance - Stages in the control process - requisites of effective con-trol - Controlling Techniques: direct and preventive control – Reporting - Use of Computers and IT in Management control

References:

• Harold Koontz and Heinz Weihrich, Essentials of Management: An International and Leadership Perspective, McGraw Hill Education.

• Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals of Management: Essential Concepts and Applications, Pearson Education.

• Shashi K. Gupta, Principles of Management, Kalyani Publishers.• George Terry, Principles of Management, Richard D. Irwin.• Newman, Summer, and Gilbert, Management, PHI.• James H. Donnelly, Fundamentals of Management, Pearson Education.• B.P. Singh and A.K.Singh, Essentials of Management, Excel Books.• Griffin, Management Principles and Application, Cengage Learning.• Robert Kreitner, Management Theory and Application, Cengage Learning.• TN Chhabra, Management Concepts and Practice, Dhanpat Rai & Co. (Pvt. Ltd.), New Delhi.• Peter F Drucker, Practice of Management, Mercury Books, London.• Singla, R.K., Theory of Management, V.K. Publications.

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COURSE TITLE : FINANCIAL ACCOUNTING


COURSE CREDIT : 6

Course Objective » To gain working knowledge of the principles and procedure of accounting and their application

» To gain the ability to solve the problems.

» To enable the learners to gain working knowledge of principles, procedure and preparation of Final accounts.

» To enable the learners to learn Hire Purchase and Installment Purchase System and its allied aspects of accounting

» Understand the meaning and features of Non-Trading Concerns’ Accounts

» To provide knowledge in accounting for Depreciation

Course Outcome » Identify events that need to be recorded in the accounting records

» Develop the skill of recording financial transactions and preparation of reports in accordance with GAAP

» Equip with the knowledge of accounting process and preparation of final accounts of sole trader and company

» Recognize circumstances providing for increased exposure to errors and frauds

» Determine the useful life and value of the depreciable asset

BLOCK 1 Introduction to Accounting

Meaning and Scope of Accounting: Need, development, and Definition of Accounting - Book keeping and account-ing - Persons interested in accounting – Disclosures - Branches of Accounting - Objectives of accounting - Account-ing Principles International Accounting Standards (only outlines) - Accounting principles - Accounting Standards in India

BLOCK 2 Double Entry System and Final Accounts of Sole Trading Concern

Double Entry system and Book Keeping - Rules of debit and credit - Accounting Cycle transactions - Journal - Com-pound journal entry - Opening entry – Relationships - Ledger – Journal Vs Ledger - Rules regarding posting - Prepa-ration of Trial Balance - Preparation of Final Accounts of Sole Traders – Preparation of Cash Book

BLOCK 3 Non-Trading Accounts

Non-Trading Concerns’ Accounts – Capital Vs Revenue Accounts - Preparation of Receipt and Payment Account - Income & Expenditure Account and Balance sheet (simple problems) - Classification of Errors - Rectification of errors- Preparation of Suspense Account - Bank Reconciliation Statement (Only simple problems)

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BLOCK 4 Hire Purchase Accounting and Bill of Exchange

Meaning and Definition of Hire Purchase and Installment Purchase System- difference between Hire Purchase and Installment Purchase – Importance – Hire Purchase Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price – Calculation of Interest – Calculation of Cash Price (Asset Ac-crual Method only) - Bills of exchange – Accommodation bills - Average due date – Account current

BLOCK 5 Accounting for Depreciation

Accounting for Depreciation – Need for and significance of depreciation - Methods of providing Depreciation – Reserves and Provisions -Depreciation accounting as per accounting standard

References:

• S.P. Jain & K.L. Narang, “ Advanced Accounting”, Kalyani publishers New Delhi, Delhi, Volume – I, 18th Re-vised Edition, 2014.

• T.S.Reddy and A.Murthy, “Financial Accounting”, Margam publications, Chennai – 600 017, 7th revised edi-tion 2015.

• R.L. Gupta and Radhasamy, “Advanced accounting” S.Chand & company ltd., New Delhi, edition 2013.• Dr. M.A. Arulanandam & Dr. K.S. Raman, “Advanced Accountancy” Himalaya publications, New Delhi, 1st

edition 2015.• M.C. Shukla, T.S. Grewal & S.C. Gupta, “Advanced accounts”, Sultan & chand publications, New Delhi 2013.• P.L. Nagarajan N.Vinayagam, Mani.P.L “Principles of A ccountancy”, S.Chand & company ltd, New Delhi –

2013.• T.S. Grewal,” Introduction to Accountancy”, S.Chand & company ltd, New Delhi – 2014.• P.L. Tulsian – Advanced Accountancy – Tata MC Grow Hill companies.

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COURSE TITLE : COMPUTER APPLICATIONS IN BUSINESS


COURSE CREDIT : 6

Course Objective » Familiarizing the learners with the innovations of information in computer applications in business.

» To understand the basic computer knowledge and also enable the learners to appreciate the practical details of computer

» Provide hands-on use of Microsoft Office 2013 applications Word, Excel, Access and PowerPoint.

» Completion of the assignments will result in MS Office applications knowledge and skills.

Course Outcome » Describe the usage of computers and why computers are essential components in business and

society.

» Give learners an in-depth understanding of why computers are essential components in business, education and society.

» Solve common business problems using appropriate Information Technology applications and systems.

» Introduce the fundamentals of computing devices and reinforce computer vocabulary, particularly with respect to personal use of computer hardware and software, the Internet, networking and mobile computing.

BLOCK 1 Introduction to Computer Applications

Introduction of Computers – Computer Applications – Classification - Programming concepts – Assembly language – High level language - Operating system – Compilers – Assembler -Software - Packages

BLOCK 2 MS Word

MS Word – Introduction to Word – Creating Word Document - Formatting – Spell Check – Grammar Check – Work-ing with Tables - Saving, Opening and Closing Document - Mail Merge

BLOCK 3 MS Power Point

MS Power Point – Creation – Insert Picture - Animation – Creating Multimedia Presentations - Insert Tables and Graphs

BLOCK 4 MS Excel

MS Excel – Introduction – Spread Sheet - Entering data in working sheets – Editing and Formatting Work sheets - Charts – Functions like Saving, Opening and Closing Work book

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BLOCK 5 Introduction to Internet

Introduction to Internet – Browsers – Search Engine - WWW – Internet Protocols – FTP – TELNET – HTTP - E-mail – How to create E-mail – Internet Vs Intranet - Webpage – URL.

References:

• Complete reference on MS Office – Deitel & Deitel• Computer Application in Business – R Parameswaran, S Chand & Company Ltd.

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COURSE TITLE : LAB 1 – OFFICE AUTOMATION PACKAGE

COURSE CODE : BCMCA P1

COURSE CREDIT : 4

Course Objective » To crafting professional word documents, excel spread sheets, power point presentations using the

Microsoft office.

» To familiarise the preparation of documents and presentations with office automation tools.

Course Outcome » Apply theoretical knowledge with examples.

» Hands on knowledge on word, Excel, PowerPoint.

MS WORD• Preparing a neat aligned, error free document, add header and footer, also perform find replace operation

and define bookmarks.

• Preparing documents with special effects and adding new Symbols and frames.

• Preparing documents with inserts pictures objects and database.

• Preparing tables

• Preparing the document in newspaper column layout

• Perform mail merger operation and preparing labels.

• Type the text, change the font size at 20, Align the text to left, right and justify & centre and underline the text.

• Prepare a job application letter enclosing your bio-data

• Demonstrate OLE concept by linking an excel worksheet into a work document

• Type the text, check spelling and grammar, bullets and numbering list items.

MS EXCEL• Entering and printing worksheet

• Worksheet Using formulas

• Worksheet Manipulation for electricity bill preparation

• Drawing graphs to illustrate class performance

• An excel worksheet contains monthly Sales Details of five companies.

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MS POWER POINT• Prepare a power point presentation with at least three slides for department inaugural function.

• Draw an organization chart with minimum three hierarchical levels.

• Design an advertisement campaign with minimum three slides

• Insert an excel chart into a power point slide.

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II Year Syllabus

COURSE TITLE : BANKING THEORY, LAW AND PRACTICE


COURSE CREDIT : 6

Course Objective » To understand the nature of present day banking in India.

» To gain an insight on the nature of banking law and to know the procedure for making transactions in the banking institutions.

» To understand the dynamics of banking transactions of people.

» To learn the meaning and importance of developments in the practices of banking in India.

Course Outcome » To facilitate the understanding of the origin and grow of the Indian Banking.

» To enable the learner to understand about RBI, its objectives, legal framework functions, SBI its origin and history.

» To know about e-banking, internet banking security issues, electronic mobile wallets. ATM-evolution-concept-features

» To enrich the learners about the various bank accounts-opening, types, bank customer relationship-KYC norms, lending policies Negotiable instruments etc.

BLOCK 1 Introduction to Banking Legislation

Banking Legislation – Provisions of Banking Regulations – Structure and characteristics of the banking system in In-dia - Banking sector reforms - Definition of Banker and customer – Stature and functions of a Central Bank - special feature of RBI - Banking regulation Act 1949 - Commercial Bank functions -Industrial Banking versus Development Banking

BLOCK 2 Bank Deposits, Accounts and Customers

Account Opening Formalities – special types of customer – types of deposit – Bank Pass book – Collecting Banker – Paying Banker – Banker Lien - Types of Bank Accounts – KYC Norms – Non Residence Deposit Account – Currency (Domestic) Account – Senior Citizen Deposit Account – Flexi Deposit Account - Bank Customer – Partnership Firm, Club – Joint Stock Company – Joint Hindu Family – Trust – Societies

BLOCK 3 Negotiable Instruments

Negotiable Instruments: Meaning & Definition – Characteristics – Cheque and its kinds -Crossing, Endorsement and Material Alteration - Collection and payment of Cheque – Refusal or bouncing of cheque -Bills of Exchange: Definition, characteristics and Parties involved - Difference between Bill and Cheque

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BLOCK 4 Loan and Advances

Loan and advances by commercial bank lending policies of Commercial Bank - Concepts - Duties & Responsibilities of Collecting Banker - Holder for Value – Holder in Due Course – Statutory Protection to Collecting Banker - Man-agement of Non Performing (NPA) – Definition and Meaning – Types of NPAs - Causes –Remedies - Basel Banking Norms

BLOCK 5 Banking Sector Reforms in India

Banking Sector Reforms in India: Recommendations of Narasimham Committee (Phase-I) - Banking Services: ATM, Credit Card, Debit Card, Rupay Card - E-Services – On-line/Internet Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time Gross Settlement (RTGS) System, Negotiated Dealing System (NDS) - Centralized Funds Management System (CFMS), National Financial Switch (NFS), and Inter Bank Funds Transfer Processor (IFTP) – Im-mediate Payment Service (IMPS)

References:

• Gorden Nataraj, 2016 Banking Himalaya Publication, New Delhi• Tannan, ML 2015 Banking Law & Practice in India, Indian Law House, New Delhi • Panikar, KK 2015 Banking –Theory System, S.Chand & Co., New Delhi.• Sundharam and Varshney, Banking theory Law & Practice, Sultan Chand & Sons., New Delhi.

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COURSE TITLE : PRINCIPLES OF MARKETING


COURSE CREDIT : 4

Course Objective » To Understand various facets of Marketing management and to develop the ability

» To acquaint the learners with the basics of marketing to make them understand the consumer behaviour and buying motives

» To take decisions and plan, execute and control marketing strategies towards attainment of organizational goals.

Course Outcome » To understanding of various facets of Marketing management

» To develop an idea about marketing and its functions

» To enhance the learners on consumer behaviour

» To make them understand marketing mix concepts

BLOCK 1 Introduction to Marketing

Fundamentals of marketing - Evolution – Definition- classification- objectives- Selling Vs. Marketing - Modern Con-cept of marketing – role of marketing in economic development - E-marketing and Tele marketing – Marketing ethics – Career opportunities in marketing - Green marketing- Online marketing- Neuro marketing

BLOCK 2 Marketing Mix, MIS and MR

Marketing functions-Buying -Selling -Transportation -Storage - Financing -Risk Bearing - Standardisation - Concept of Marketing Mix - Marketing approaches -Marketing Information System (MIS) – difference between MIS Vs MR -Marketing Research (MR)- procedures

BLOCK 3 Buyer Behaviour

Buyer behaviour – Buying motives – Factors influencing buyer behaviour -Theories of buyer behaviour - Market Segmentation – Merits and Demerits -Types - Customer Relations Marketing

BLOCK 4 Product and Price Mix

Product policies – Product mix – Classification of consumer goods in marketing - Product Life Cycle – Branding and packaging- New Product Development -Price Mix - Pricing - Objectives - Factors - Methods of Pricing – Pricing Strategies

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BLOCK 5 Place and Promotion Mix

Place Mix - Channels of Distribution - Factors influencing Channel Decisions - Importance of Channels of Distribu-tion- types and techniques of channels – Functions of middleman - Promotion mix - Advertising – Requisition of a good copy – Media decisions - Sales Promotion –types- Need -Publicity- Personal selling - Advantages - Limitations

References:

• R.S.N.Pillai and Bhagavathi, Marketing, S.Chand & Co Ltd, 2009 edition & 2011 reprint, New Delhi.• Rajan Nair, Marketing, Sultan Chand & Sons, New Delhi 2005 Edition.• Dr.L.Natarajan, Margham, Marketing, Publications, Chennai.• K. Sundar, Essentials of Marketing, Vijay Nicole Imprints Pvt Ltd, Chennai-91.• J.Jayasankar, Marketing, Margham Publications, Chennai.• Sonatakki, Principles of Marketing, Kalyani Publishers, New Delhi.• William J Stanton, Fundamentals of Marketing, Mc Graw Hill Publishing Company Ltd, New Delhi.• Philip Kotler & Gary Armstrong, Principles of Marketing, 6th Edition, 2012, Prentice Hall of India Pvt. Ltd,

New Delhi.

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COURSE TITLE : BUSINESS COMMUNICATION


COURSE CREDIT : 6

Course Objective » To develop better written and oral business communication skills among the learners and enable

them to know the effective media of communication.

» To provide an outline to effective Organizational Communication.

» To underline the nuances of Business communication.

» To enhance their writing skills in various forms of business letters and reports.

Course Outcome » To facilitate the learners to understand the concept of communication.

» To impart knowledge in the preparation of business letter.

» To make the learner to understand how to maintain correspondence with bank, insurance companies, agencies and with companies.

» To familiarise with report writing, minutes, circular and notes.

» To demonstrate his verbal and non-verbal communication ability through presentations.

BLOCK 1 Introduction to Business Communication

Business Communication: Meaning – Objectives – Media – Barriers - Importance of Effective Business Communi-cation- Modern Communication Methods - Business Letters: Need - Functions - Essentials of Effective Business Letters - Layout

BLOCK 2 Kinds of Business Letters

Kinds of Business Letters - Interview- Appointments- Acknowledgement- Promotion- Enquires – Replies- Offers and Quotations - Collection Letters - How to write effective Collection letters - Sales Letters - Circular Letters- Com-plaints - Use of Mobile Phones in communication and modern application software in Mobile

BLOCK 3 Correspondence Letter

Bank Correspondence – Letter – Circular - Insurance Correspondence: Life insurance- Fire insurance - Marine insur-ance - Agency Correspondence -Letter – Circular - Correspondence with shareholders and Directors

BLOCK 4 Company Secretarial Correspondence

Company Secretarial Correspondence - Agenda, Minutes and Report Writing - Memorandum- Office order- Circu-lar-Notes – Types - Characteristics of good Report

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BLOCK 5 Preparation for Interview and E-Communication

Application for Jobs - Preparation of resume- Interviews- Meaning- types of Interview- Candidates preparing for interview- guidelines to be observed during an interview - Business Report Presentations - Strategic Importance of E-Communication: Email, Text Messaging, Slide or Visual Presentation - Internet - Video Conferencing - Group Discussion - Social Networking.

References:

• Rajendra Pal, J.S. Korahilli, Essentials of Business Communication, Sultan Chand & Sons, New Delhi.• N.S.Raghunathan & B.Santhanam, Business Communication, Margham Publications, Chennai.• R.S.N.Pillai and Bhagavathi.S, Commercial Correspondence, Chand Publications, New Delhi.• M.S. Ramesh and R.Pattenshetty, Effective Business English and Correspondence, S.Chand & Co, Publish-

ers, New Delhi-2.• V.R. Palanivelu & N. Subburaj, Business Communication, Himalaya Publishing Pvt. Ltd, Mumbai.• Sathya Swaroop Debasish, Bhagaban Das, Business Communication, PHI Learning Pvt. Ltd., New Delhi, 2010

Edition.• Communication conquer: Pushpalatha & Kumar, A Handbook of group discussion and Job Interview, PHI

Learning Publisher.• Lesikar, R.V. & Flatley, M.E. Basic Business Communication Skills for Empowering Internet Generation, Tata

Mc Graw Hill Publishing Company Ltd, New Delhi.

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COURSE TITLE : E-COMMERCE


COURSE CREDIT : 6

Course Objective » To enable the students gain introductory knowledge on e-commerce.

» To enable the students to gain application knowledge on e-commerce.

» To gain conceptual knowledge on multimedia in e-commerce.

Course Outcome » Acquire the knowledge of recent trends in e-commerce.

» Analyse the impact of E-commerce on business.

» Able to use money on net.

» Use online advertising search engines, electronic cash.

BLOCK 1 Doing Business Online

Definition of E-Commerce - objectives of E-Commerce - Evolution of E-Commerce - History of the Internet- internet revolution and its implications in the business - E-Commerce Opportunities - E-Commerce Vs the Traditional Busi-ness Mechanism - merits and demerits of E-Commerce

BLOCK 2 Business Strategy in New Economy

Key features of Internet economy – Redefining the boarders of the firm – Building a successful e-business – Adopt-ing the Internet in an established business – E-retailing – The elements of business to consumer (B2C) strategy – Marketing on the internet – Emerging trends in e-commerce.

BLOCK 3 Business – to – Business

An introduction to Business – to – Business (B2B) e-commerce – Organization of B2B marketplace – B2B marketing and the internet – Opportunities and challenges in B2B – Economics of online advertising: portals and search en-gine – Concept of M-Commerce

BLOCK 4 Money on the Net

Overview of the electronic payment systems – Using credit cards on line – Smart cards, electronic cash and other payment systems – Implications of innovative online payment systems – Rights and obligations in the world of e-commerce – Third-Party Payment Processing - Electronic Payment Gateway–Security Standard for Electronic Payment System

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BLOCK 5 Environment of E-Commerce

The environment of e-Commerce - international - legal ethical - tax issues - business plan for implementing e-Commerce.

References:

• Alexi Leon and Mathews Leon, (2004), Introduction to Information Systems, McGraw-Hill Education (India) Pvt Limited, New Delhi.

• Anup K. Ghosh, (2012), E-Commerce Security and Privacy, Kindle Edition• HYPERLINK “https://www.google.co.in/search?tbo=p&tbm=bks&q=inauthor:%22P.T.+JOSEPH,+S.J.%22&-

source=gbs_metadata_r&cad=4”P.T. Joseph, S.J. (2015) E-Commerce: An Indian Perspective, Fifth Edition, Prentice Hall India Pvt., Limited, New Delhi

• Peter G W Keen, (1994), Every Manager’s Guide to Information Technology, 2nd Edition, Harvard Business School Press, Boston.

• Rajesh Chakrabarti and VikasKardile, (2002),The Asian Manager’s Handbook of E-Commerce (paperback edition), Tata McGraw – Hill Publishing Company Limited, New Delhi.

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COURSE TITLE : BUSINESS STATISTICS


COURSE CREDIT : 6

Course Objective » To promote the skill of applying statistical techniques in business.

» To enable the learners to apply the statistical tools in analysis and interpretation of data.

Course Outcome » To acquire knowledge about averages to be used in Business Research.

» To gain knowledge about Measures in Dispersion

» To gain knowledge about the application of Correlation and Regression.

» To get an in depth knowledge about Index Numbers and Time series

BLOCK 1 Introduction to Statistics

Definition of Statistics –Importance, uses and limitations of statistical methods - Collection of Data i) Primary and ii) secondary data – Classification and tabulation – Diagrammatic and graphic representation -Definition and Objec-tives of Averaging – Characteristics of a good average – Types of average i) Mean ii) Median iii) Mode iv) geometric mean and v) Harmonic mean - Merits and demerits of Averages – Choice of suitable averages

BLOCK 2 Measurement of Dispersion

Measures of Dispersion - Definition – Concept of variation – Absolute and relative measure of dispersion - Methods of measuring dispersion - Quartile deviation - Mean deviation - Standard deviation and Co-efficient of variation - Choice of suitable measure of dispersion

BLOCK 3 Correlation and Regression

Meaning and definition of correlation – Types of correlation -Methods of studying correlation i) Graphic method ii) Scatter diagram iii) Karl Pearson’s method iv) Rank correlation and v) concurrent deviation method -Correlation and Regression – Methods of studying regression: i) Graphic method ii) Regression equations and iii) Regression coefficients

BLOCK 4 Index Numbers

Index Numbers - Meaning – Definition – Characteristics – Types - Methods of constructing Index number i) Simple aggregative method ii) Weighted aggregative method - Price index number – Quantity index numbers – Tests of adequacy of index numbers

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BLOCK 5 Time Series

Time Series - Meaning – Utility -Components of time series - Trend - Seasonal - Cyclical - Irregular - Methods of finding trend - Graphic - Semi-average - Moving average - Least square - Methods of finding seasonal variations -Simple average - Ratio to trend - Moving average - Link relatives.

References:

• P.A. Navaneethan, Business Statistics, Jai Publishers, Trichy-21.• Wilson. M, Business Statistics, Himalaya Publishing House Pvt Ltd., Mumbai.• Pillai, RSN and V. Bagavathi, Statistics, S. Chand & Company Ltd., New Delhi, 2010.• S.P.Gupta, Statistical Methods, Sultan Chand & Sons, New Delhi.• S.P. Rajagopalan & Sattanathan, Business Statistics, Vijay Nicole Imprints Pvt. Ltd, Chennai-91.• D.C.Sanchati and V.K.Kapoor, Statistics, Sultan Chand & Sons, New Delhi.• S.C. Gupta & V.K.Kapoor, Fundamentals of Mathematical Statistics, S.Chand & Sons, New Delhi, 2009.• S.P.Gupta & M.P.Gupta, Business Statistics, Sultan Chand & Sons, New Delhi.

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COURSE TITLE : INTERNET & WEB DESIGNING


COURSE CREDIT : 6

Course Objective » To develop skills in analysing the usability of Internet and E-Mail.

» To understand how to plan and develop web design.

» Learn the language of the web: HTML and DHTML.

Course Outcome » Familiar with search engines and browsing.

» Access modem, use mail, send mail with attachment, signature.

» Use HTML and create documents using attractive graphics.

» Use DHTML with various attributes and cascading.

BLOCK 1 Basics of Internet and Web Designing

Internet basics - Internet Address - Domain names - Browsers search Engines - Connecting to the Internet - Install-ing and configuring a modem - Creating a· connection profile - Changing the default connection - Basic principles involved in developing a web site- Five Golden rules of web designing- Page design -Home Page Layout- Design Concept.

BLOCK 2 E-Mail

Working with E-mail- Running on email program - Sending, reading, replying deleting and exiting mail - Sending files via email Attaching a signature - Managing an address book.

BLOCK 3 HTML Introduction

Introduction to HTML - Information file creation - Web server Web client I browser – HTML Commands - Title - Footer - Paragraph breaks - Line breaks - Heading style - Text style Spacing - Centering font size and color.

BLOCK 4 HTML Elements

List - Types of list - Adding graphics to HTML document - Using width, height, alignment and alternative attributes - Tables - Header rows - data rows - Caption tags - Cells spacing - BG color - Rows span - Cols pan attributes - Links - Internal and external document reference - Images as hyper links.

BLOCK 5 DHTML

Introduction to DHTML - Cascading style - Color and background attributes - Text attributes - Border attributes - Marginal related attributes - List attributes – Class, External style sheet.

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References:

• Ivan Bayross , (2009), Web enabled commercial application development using HTML, DHTML, Java script, Perl CGI, 4th Revised Edition, BPB Publications, Chennai.

• Maureen Adams, Sherry Bonelli, (1998), Internet complete, BPB publications, Chennai.

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COURSE TITLE : LAB – 2 INTERNET & WEB DESIGNING


COURSE CREDIT : 4

Course Objective » To analyse the requirements for and create and implement the principles of web page development.

» To understand the importance of the web as an effective medium of communication.

» To develop basic skills in analyzing the usability of a web site.

Course Outcome » Develop HTML page with various specifications.

» Gain exposure to apply theoretical knowledge practically.

» Access modem, use mail, send mail with attachment, signature.

Internet & Web Designing

• Install a modem in your system.

• Install a modem in your system.

• Connect internet using an account in your system.

• Search a particular topic in using internet search engines.

• Create a new email id using any available service providers.

• Send andemail to another person’s email id.

• Send an email to more than one users at the same time.

• Send an email to a person with an attachment.

• Send a greeting to a person using internet.

• Develop a HTML page to check username and password.

• Develop a HTML page to add and remove item from list box.

• Develop a HTML page to link other web page.

• Develop a HTML page to scroll text from left to right.

• Develop a HTML page to display an advertisement.

• Develop a static HTML page for college information.

• Develop a HTML page to input information to create a mail id.

• Develop a HTML page to conduct auction.

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The following programs based on databases:

• Develop a HTML page to input learner information.

• Develop a HTML page to display learner results for a given roll number.

• Develop a DHTML page to sale a product to users.

• Develop a DHTML page to display product information for a given product id.

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COURSE TITLE : ENVIRONMENTAL STUDIES

COURSE CODE : CCE

COURSE CREDIT : 4

Course Objective » To provide a dynamic window onto the changing natural and social environments that comprises

our world.

» To engage directly with key contemporary issues - such as globalisation, climate change, environmental management and cultural transformation - whilst also developing valuable analytical and communication skills.

» To find flexibility to tailor your module choices to your academic interests.

Course Outcome » Acquiring wide knowledge on natural processes and resources that sustain life and govern economy.

» Appreciate the consequences of human actions on the web of life, global economy, and quality of human life.

» Develop critical thinking for shaping strategies (scientific, social, economic, administrative, and legal) for environmental protection, conservation of biodiversity, environmental equity, and sustainable development.

» Inculcate values and attitudes towards understanding complex environmental economic- social challenges, and active participation in solving current environmental problems and preventing the future ones.

» Adopt sustainability as a practice in life, society, and industry.

BLOCK 1 Multidisciplinary nature of environmental studies

Definition, scope and importance - Need for public awareness

BLOCK 2 Natural Resources • Renewable and non-renewable resources: Natural resources and associated problems.

a) Forest resources: Use and over-exploitation, deforestation, case studies. Timber extraction, mining, dams and their effects on forest and tribal people.

b) Water resources: Use and over-utilization of surface and ground water, floods, drought, conflicts over water, dams-benefits and problems.

c) Mineral resources: Use and exploitation, environmental effects of extracting and using mineral resources, case studies.

d) Food resources: World food problems, changes caused by agriculture and overgrazing, effects of modern agricul-ture, fertilizer-pesticide problems, water logging, salinity, case studies.

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e) Energy resources: Growing energy needs, renewable and non renewable energy sources, use of alternate energy sources. Case studies.

f) Land resources: Land as a resource, land degradation, man induced landslides, soil erosion and desertification.

• Role of an individual in conservation of natural resources.

• Equitable use of resources for sustainable lifestyles.

BLOCK 3 Eco systems• Concept of an ecosystem.

• Structure and function of an ecosystem.

• Producers, consumers and decomposers.

• Energy flow in the ecosystem.

• Ecological succession.

• Food chains, food webs and ecological pyramids.

• Introduction, types, characteristic features, structure and function of the following ecosystem: - a. Forest ecosystem b. Grassland ecosystem c. Desert ecosystem d. Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

BLOCK 4 Biodiversity and its conservation• Introduction – Definition: genetic, species and ecosystem diversity.

• Bio- geographical classification of India

• Value of biodiversity: consumptive use, productive use, social, ethical, aesthetic and option values • Biodiver-sity at global, National and local levels.

• India as a mega-diversity nation

• Hot-sports of biodiversity.

• Threats to biodiversity: habitat loss, poaching of wildlife, man-wildlife conflicts.

• Endangered and endemic species of India

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

BLOCK 5 Environmental Pollution • Definition

• Cause, effects and control measures of: - a. Air pollution b. Water pollution c. Soil pollution

• Marine pollution e. Noise pollution f. Thermal pollution g. Nuclear hazards

• Solid waste Management: Causes, effects and control measures of urban and industrial wastes.

• Role of an individual in prevention of pollution.

• Pollution case studies.

• Disaster management: floods, earthquake, cyclone and landslides.

BLOCK 6 Social Issues and the Environment • From Unsustainable to Sustainable development

• Urban problems related to energy

• Water conservation, rain water harvesting, watershed management

• Resettlement and rehabilitation of people; its problems and concerns. Case Studies

• Environmental ethics: Issues and possible solutions.

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• Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and holocaust- Case Stud-ies.

• Wasteland reclamation.

• Consumerism and waste products.

• Environment Protection Act.

• Air (Prevention and Control of Pollution) Act.

• Water (Prevention and control of Pollution) Act

• Wildlife Protection Act • Forest Conservation Act

• Issues involved in enforcement of environmental legislation.

• Public awareness.

BLOCK 7 Human Population and the Environment • Population growth, variation among nations.

• Population explosion – Family Welfare Programme.

• Environment and human health.

• Human Rights.

• Value Education.

• HIV/AIDS.

• Women and Child Welfare.

• Role of Information Technology in Environment and human health.

• Case Studies.

BLOCK 8 Field Work Visit• Visitto a local area to document environmental assets-river / forest/ grassland/ hill / mountain

References:

• Brusseau, M.L., Pepper, I.L., and Gerba, C.P. (2019). Environmental and Pollution Science, 3rd Edition. Aca-demic Press, USA. (pp. 1-520).

• Divan, S. and Rosencranz, A. (2002). Environmental Law and Policy in India: Cases, Material & Statutes, 2nd Edition. Oxford University Press, India. (pp. 1-837).

• Gadgil, M., and Guha, R. (1993). This Fissured Land: An Ecological History of India. University of California Press, Berkeley, USA. (pp. 1-245).

• Raven, P.H, Hassenzahl, D.M., Hager, M.C, Gift, N.Y., and Berg, L.R. (2015). Environment, 8th Edition. Wiley Publishing, USA. (pp. 1-472).

• Singh, J.S., Singh, S.P., and Gupta, S.R. (2017). Ecology, Environmental Science and Conservation. S. Chand Publishing, New Delhi. (pp.1-842)

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III Year Syllabus

COURSE TITLE : CORPORATE ACCOUNTING


COURSE CREDIT : 6

Course Objective » To enable the learners to have a comprehensive awareness about the provisions of the Company’s

Act and Corporate Accounts

» To Impact Company Accounts to understand and appreciate the Provisions of the companies act 1956. To give them an exposure to calculate the value of Goodwill and shares.

Course Outcome » Enabling the learners to understand the features of Shares and Debentures

» Develop an understanding about redemption of Shares and Debenture and its types

» Give an exposure to the company final accounts

BLOCK 1 Company Accounts – Issue of Share and Debentures

Meaning and Importance of Corporate Accounting - Company accounts – introduction – legal provisions regarding issue of shares - Issue of shares and debentures – Various kinds Shares and Debentures – forfeiture and reissue shares- Underwriting of shares and Debentures – accounting entries.

BLOCK 2 Company Final Accounts

Redemption of preference shares and debenture – Purchase of business - Treatment of Capital and Revenue -Ex-penditure Accounts - Profits Prior to incorporation accounting - Preparation of company final Accounts – company balance sheet preparation – Computation of Managerial Remuneration

BLOCK 3 Amalgamation, Absorption and External and Internal Reconstruction

Amalgamation – purchase consideration- accounting treatment – pooling of interest method and purchase meth-od - Absorption accounting - External and internal reconstruction accounting of companies

BLOCK 5 Holding Company and Liquidation Accounting

Accounts of Holding company - legal requirements relating to presentation of accounts - Consolidation of balance sheet (excluding chain holding) - Liquidation – Statement of affairs and deficiency accounts – Liquidators - final statement of receipts and payments

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BLOCK 5 Banking, Insurance and Double Accounts

Final accounts of banking companies (new format) - Final accounts Insurance companies (new format) - Double Accounts – Accounts of Electricity Companies and Railways

References:

• Arulanandam & Raman ; Corporate Accounting –II• Anil Kumar – Financial Accounting, HPH• Dr. S.N. Maheswari, Financial Accounting.• Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH.• S. P. Jain and K. L. Narang – Corporate Accounting• S. Bhat- Corporate Accounting.• S P Iyengar, Advanced Accountancy, Sultan Chand• R L Gupta, Advanced Accountancy.• Shukla and Grewal – Financial Accounting.

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COURSE TITLE : BUSINESS LAW


COURSE CREDIT : 4

Course Objective » To highlight the Provisions of Law governing the General Contract and Special Contract.

» To enable the learners to understand the Legal Remedies available in the Law to the Business and other People.

Course Outcome » To enable the learners to understand the legal Framework available in law for business.

» To make the learners to understand the provisions governing the general contract under special contract.

» To understand the performance contract, tender, Quasi contract and discharge of contract.

» To know about the scale of goods act meaning of good condition and warranties.

BLOCK 1 Introduction to Contract ActIndian Contract Act-Formation-Nature of Contract – Classification of Contracts-Contract Vs Agreement-Forms of Contract –Elements of Valid Contract –Void agreements-Unlawful Agreements

BLOCK 2 Elements of Valid ContractOffer and Acceptance -Considerations - Definition-Types–Essential –Capacity of Parties-Definition-Persons Compe-tent to contract – Free Consent–Coercion –Undue Influence-Fraud-Misrepresentation–Mistake –Legality of object

BLOCK 3 Performance of ContractsPerformance of Contracts-Actual Performance-Attempted Performance–Tender - Quasi Contract – Definition and Essentials - Discharge of Contract- Modes of Discharge- Breach of Contract – Remedies available for Breach of Contract

BLOCK 4 Contract of Indemnity & Guarantee and AgencyContract of indemnity –Contract of guarantee - Bailment and Pledges - Meaning –features - Rights and Duties - Contract of Agency-Types-Creation-Duties and Rights of principal and agent - Termination of agency

BLOCK 5 Negotiable Instrument Act and Sale of Goods ActNegotiable Instrument Act – features –Sale of Goods Act – Sale-Contract of Sale-Sale Vs Agreement to Sell -Mean-ing of Goods- Conditions and Warranty-Caveat Emptor-Exceptions of Caveat Emptor-Buyer and Seller of Goods – Unpaid Seller-Definition-Rights of an Unpaid Seller

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References:

• Balachandran.V&Thothadri.S,BusinessLaw,VijayNicoleImprintsPvt.Ltd.Chennai• Kapoor,N.D. Business Laws, Sultan Chandand Sons.• Sreenivasan,M.R. Business Laws, Margam Publications.• Dhandapani,M.V. BusinessLaws, Sultan Chandand Sons.• BadreAlam,S.&Saravanavel,P. Mercantile Law• Pillai,R.S.N.&Chand,S, Business Law, S Chand & Co, Delhi• Ramaswamy,K.N., Business Law, S Chand & Co, Delhi

• Shukla,M.C, Business Law,S.Chand &Co.

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COURSE TITLE : COST ACCOUNTING


COURSE CREDIT : 6

Course Objective » To familiarize learners with the basic concepts of cost and various methods and techniques of

costing

» Understand the significance of cost accounting in the modern economic environment

» Select the costs according to their impact on business

Course Outcome » Aim to familiarize the concept of cost accounting

» Helps to gather knowledge on preparation of cost sheet in its practical point of view

» Facilitate the idea and meaning of material control with pricing methods

» Develop the knowledge about remuneration and incentives

» Introduce the concept of overhead cost

BLOCK 1 Introduction to Cost AccountingCost Accounting: Definition, Scope and Nature – Cost Concepts – Classification – objectives and advantages – De-merits of Cost Accounting - Cost Methods and Techniques – Cost Unit – Cost Centres - Cost sheet- Preparation of Cost Sheet -Purchase Routine -Stores Control

BLOCK 2 Material CostingMaterials Cost – Purchase Procedure – Stores Procedure – receipt and issue of materials – Storage Organization and Layout - Inventory control – levels of stock, perpetual inventory - ABC Analysis, EOQ - Stores ledger – pricing of material issues, FIFO, LIFO, Simple Average & Weighted Average

BLOCK 3 Labour Cost and OverheadsLabour cost – time keeping and Time booking – Overtime, Idle time and labour turnover - Overheads – Classifica-tion Allocation, Apportionment and Absorption of Overheads - Methods of Absorption – Reconciliation Statement

BLOCK 4 Methods of CostingMethods of Costing -Job Costing -Process Costing- Operating costing and Contract Costing

BLOCK 5 Standard CostingStandard Costing – Fixation of Standard Costs - Variance Analysis (Simple problems only)

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References:

• Manosh Dutta, “Cost Accounting’, Dorling Kindersley ( India) Pvt. Ltd, 2010.• T.S. Reddy & Y. Hari Prasad Reddy, “ Cost Accounting”, Margham Publications, 2014.• Manash Dutta, “Cost Accounting”, Pearson Education ( Singapore ) Pvt. Ltd, Second Edition Print, 2005.• M.C. Shukla, T.S. Grewal, Dr.M.P.Gupta, “ Cost Accounting”, S.Chand& Company Ltd, 2010.

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COURSE TITLE : MANAGEMENT INFORMATION SYSTEMS


COURSE CREDIT : 4

Course Objective » To understand the basic principles and working of information technology.

» Describe the role of information technology and information systems in business.

» To contrast and compare how internet and other information technologies support business processes.

» To give an overall perspective of the importance of application of internet technologies in business administration.

Course Outcome » Understand and apply the fundamental concepts of information systems.

» Develop the knowledge about management of information systems.

» Interpret and recommend the use information technology to solve business problems.

» Apply a framework and process for aligning organization’s IT objectives with business strategy.

BLOCK 1 Introduction to MISDefinition of Management Information System (MIS) – Organization Structure - Evaluation of MIS through Infor-mation System - The Decision Making Process - MIS support for planning- Organizing and controlling - Structure of MIS – MIS Organization within the Company

BLOCK 2 Information SystemConcept of System – Characteristics of System – Systems Classification - Categories of Information Systems – Stra-tegic Information System and Competitive - Advantage Decision Making and MIS - Decision Assisting Information System - Concepts of Balanced MIS Effectiveness and Efficiency Criteria

BLOCK 3 Enterprise Resource PlanningEnterprise Resource Planning: Introduction - Basics of ERP - Evolution of ERP - Enterprise Systems in Large Organi-zations - System Analysis and design – SDLC - Role of System Analyst – Functional Information system – Personnel, production, material – marketing - Benefits and Challenges of Enterprise Systems – E-Enterprise System

BLOCK 4 Decision Support Systems (DSS)Decision Support Systems – Definition. Group Decision Support Systems - Business Process Outsourcing – Defini-tion and function

BLOCK 5 MIS Development Collaboration processes and information systems - Impact of Web 2.0 and social media on business process - Pit-falls in MIS Development: Fundamental Weakness, Soft Spots in Planning - Design Problems.

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References:

• Murdic, Rose and Clagett- Information Systems for Modern Management, PHI, New Delhi.• Process, Systems, and Information, David M. Kroenke,• MIS Cases Decision Making with Application Software, 4th Edition, Lisa Miller• Laudon-Laudon- Management Information Systems, Pearson Education, New Delhi.

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COURSE TITLE : COMPUTERIZED ACCOUNTING WITH TALLY


COURSE CREDIT : 6

Course Objective » To provide basic knowledge of computerized accounting to deserving learners under self – learning

mode

» To know the preparation of budget and vouchers

» To process purchase orders, sales order and salary payment

» To prepare the final accounts with GST

Course Outcome » Prepare the accounts with accounting software

» Prepare the vouchers and insert into the system

» File GST returns and prepare GST reports

BLOCK 1 Introduction to TallyIntroduction to Tally ERP9 - Creating a Company - Altering and Deleting Company – Data Security: Security Control Setup - User Security Control, Multi Language – Export - Import - Backup and Restore: Export and Import Formats - Data Backup and Restore – Masters Ledgers: Understanding Ledgers - Creating Ledgers - Creating Multiple Ledgers - Altering and Deleting Ledgers

BLOCK 2 Tally in Voucher and Stock ValuationPayment Voucher - Receipt Voucher - Contra Voucher - Journal Voucher - Day Book: Day Book Reports - Altering and Deleting Transactions - Cheque Printing: CTS Cheque Printing System, Masters : Inventory: Understanding Inventory - Integrating Accounts and Inventory - Stock Group - Go down and Locations - Stock Category - Units of Measure - Stock Items - Manual Stock Valuation without Inventory

BLOCK 3 Tally in Order ProcessingPurchase Order Process - Purchase Order Voucher - Receipt Note (Inventory) - Rejection-Out Voucher, Sales Order Processing: Sales Order Process - Sales Order Voucher - Delivery Note (Inventory) - Rejection-IN Voucher - Debit and Credit Notes - Bank Reconciliation, Manufacturing Vouchers: Bills of Materials - Job Costing

BLOCK 4 Tally in TDS MastersTax Deducted at Source (TDS): Understanding TDS - Creating TDS Masters - TDS Payment - Tax Reports and Tax Forms - Payroll Accounting: Understanding Payroll - Pay Heads and Categories - Employee Details and Salary Details - Attendance Entries - Salary Payment – Pay sheet and Pay Slips

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BLOCK 5 Tally in GST

Activating Tally in GST - Setting Up GST (Company Level, Ledger Level or Inventory Level) - GST Taxes & Invoices - SGST, CGST & IGST - Creating GST Masters in Tally, Purchase Voucher with GST: Updating GST Number for Suppliers -Intra-State Purchase Entry in GST (SGST + CGST) - Inter-State Purchase Entry in GST (IGST) - Printing GST Sales Invoice from Tally ERP9 Software, GST Reports and Returns: GSTR 1 in Tally - GSTR 1 Return Filing

References:

• Nadhani A K, (2016), Implementing Tally, BPB Publications,New Delhi. • Asok K. Nadhani, (2018) Tally ERP 9 Training Guide, 4th Revise Edition, BPB Publications, New Delhi.• Dr.NamrataAgrawal, (2019), Comdex Tally.ERP 9 Course Kit, Dreamtech Press, New Delhi.• Rizwan Ahmed, (2016), Tally ERP 9, Margham Publications, Chennai. • Sridharan(2013) TALLY, Narmadha publications, Chennai.

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COURSE TITLE : LAB – 3 BUSINESS ACCOUNTING SOFTWARE


COURSE CREDIT : 4

Course Objective » To introduce the learners to the basic of accounts and the usage of Tally for accounting purpose.

» to create company, enter accounting voucher entries including advance voucher entries, do reconcile bank statement, do accrual adjustments, and also print financial statements, etc. in Tally

Course Outcome » Gain exposure to apply theoretical knowledge practically.

» Hands on experience in Bill preparation, TDS Report, Ledger, Inventory record.

Business Accounting Sof t ware• Create a group in Tally

• How to create a primary group? Explain with your own example

• Create Ledger with your own entries from the books already available

• Explain how to create Voucher entries

• Explain how to remove voucher entries

• Print the Voucher you have created with all necessary entries

• Explain how to create stock category.

• Explain how to create groups with your own entries.

• Explain – Multi Stock Item

• Creation of Delivery Note – Explain with your entries.

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Tamil Nadu Open Universit y

Bachelor of Commerce (B.COM) - Computer Applications

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Transcript of Bachelor of Commerce (B.COM) - Computer Applications