Bachelor of Commerce (B.COM.) - Tamil Nadu Open University

Bachelor of Commerce (B.COM.)

Programme Project Report & Detailed Syllabus

Tamil Nadu Open Universit ySchool of Management Studies

Department of CommerceChennai - 15

Bachelor of Commerce (B.COM.)

Programme Project Report & Detailed SyllabusSemester 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 - 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.COMProgramme Project Report (PPR)

Programme’s Mission and Objectives

The foremost objective of this programme is including everyone for the state wealth and equips the students with accounting skills and industry knowledge in digital world for the promotion of transparency. i) This basic knowl-edge provides basic understanding about the commerce and its importance, ii) Explores the need and need of commerce in industry sector and society, iii) Helps to understand the challenges in commerce from digital perspec-tives and Provides knowledge about the e accounts and digital transaction.

Relevance of the Programme with HEI’s Mission and Goals

The Programme B.Com is offered to reach the rural communities through ODL mode for livelihood improvement. This Programme aims at creating equity in education by providing opportunity to all the aspirants for whom Higher Education is unreachable.

Nature of prospective target group of Learners

The bachelor of commerce Programme has been designed for those who are interested in business through caring for the state, individuals, marginalized and vulnerable communities of the society. Particularly in commerce Stake-holders – 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 the detail understanding about the commerce, contemporary developments on accountancy and finance on various perspectives. This will help them to view the commerce and providing financial development strategy and knowledge in a scientific way.

Instructional Design

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

The Bachelor of Commerce(B.COM) Programme 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(B.COM) Programme.

The credits systems suggested as per UGC-ODL Regulations-2020 have been assigned to Bachelor of Commerce (B.COM) Programme. The total number of credit assigned for the Programme is 98. The Self Learning Materials in the form of print, e-content and audio/video materials wherever required has also been developed for the Pro-gramme.

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Procedure for Admissions, Curriculum Transaction and Evaluation

The eligibility for Admission to the Bachelor of Commerce (B.COM) Programme is +2 pass or its equivalent. The Programme Fee is Rs.11,700/- for three years, plus Registration and other Charges. The admission 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 (if any) 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 Inter-nal 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 (B.COM) Programme is designed to maintain quality and standard. Theory Examination will be conducted by the University in the identified Examination Centres. For the Assignment stu-dents 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 marksQuestion 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

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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 Univer-sity. The LSC has the required infrastructural facilities to conduct the Counselling for the students who wish to clear their doubts. There is no lab component in Bachelor of Commerce (B.COM) Programme.

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, Banking, Accounting and Finance.

Cost Estimate of the Programme and the Provisions

The cost estimate for development, delivery and maintenance of the Bachelor of Commerce (B.COM) Programme is provided in the following Table.

S.No. Details Amount in (Rs.)

1. Programme Development, Delivery and Maintenance (Expenditure) Rs.54,23,581

2. Programme Fee Charged for 3 Years (Income) Rs.11,700

3. Examination Fee Charged for 3 Years (Income) Rs.4,000

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 (B.COM) Programme is maintained by adopting the curriculum suggest-ed by the UGC and Tamil Nadu State Council for Higher Education. As per UGC guidelines the Core courses, Elective courses, Subject specific elective courses, Skill enhancement courses are included in the Programme. The Curric-ulum of Bachelor of Commerce (B.COM) Programme was approved by the Board of Studies held on 18.06.2020.

The curriculum is developed with Thirty Two courses along with Elective and Languages. The curriculum of B.Com has been designed with a help of academia and industry and approved by the Board of Studies which includes sub-

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ject 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 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 (B.COM) Programme, the Learners will acquire knowledge in com-merce, Accounting, Finance, Banking and Taxation and this will in-turn help them to get employment or enabling entrepreneurial skill in the field Industry, Business Organization and Government.

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Structure of the B.COM. Programme

TA MIL NADU OPEN UNIVERSIT YSCHOOL OF M ANAGEMENT STUDIES

DEPARTMENT OF COMMERCECHENNAI – 15

SNo. Course Code Course title Category No. of

CreditsExam Hrs

MarksDistribution Max.

Marks

Passing Mini-mumCIA TEE

1st Year - First Semester

1 BFTM-01 தமிழ - 1 (ம�ொழிபொடம)Language

I 3 3 30 70 100 40

2 BFEG-01 Foundation in English-I (Literature and Grammar)

Language II 3 3 30 70 100 40

3 BCM 11 Business Management CC 3 3 30 70 100 40

4 BCM 12 Financial Accounting CC 3 3 30 70 100 405 BCM –EL -11 Business Economics DSE 3 3 30 70 100 40

Total 15 150 350 500

Second Semester

6 BFTM-02 தமிழ - 1 (ம�ொழிபொடம)Language

I 3 3 30 70 100 40

7 BFEG-02 Foundation in English-II (Literature and Use of English)

Language II 3 3 30 70 100 40

8 BCM 21 Advanced Financial Accounting CC 4 3 30 70 100 409 BCM 22 Business Communication CC 3 3 30 70 100 40

10 BCM –EL -21 Organizational Behaviour DSE 3 3 30 70 100 40Total 16 150 350 500

2nd Year - Third Semester11 BCM 31 Business Law CC 3 3 30 70 100 4012 BCM 32 Principles of Marketing CC 3 3 30 70 100 4013 BCM 33 Cost Accounting CC 4 3 30 70 100 4014 BCM 34 Principles of Insurance CC 3 3 30 70 100 4015 BCM EL- 31 Business Statistics DSE 3 3 30 70 100 40

Total 16 150 350 500

Fourth Semester16 BCM 41 Corporate Accounting CC 3 3 30 70 100 40

17 BCM 42 Company Law And Secretarial Practice CC 3 3 30 70 100 40

18 BCM 43 E-Commerce CC 3 3 30 70 100 40

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19 BCM 44 Banking Theory, Law And Practice CC 3 3 30 70 100 40

20 BCM-EL -41 Customer Relationship Management DSE 3 3 30 70 100 40

21 CCE Environmental Studies AECC 2 3 30 70 100 40Total 17 180 420 600

3rd Year - Fifth Semester

22 BCM 51 Advanced Corporate Account-ing CC 4 3 30 70 100 40

23 BCM 52 Income Tax Theory, Law and Practices CC 3 3 30 70 100 40

24 BCM 53 Human Resource Management CC 3 3 30 70 100 40

25 BCM 54 Investment Analysis and Portfolio Management CC 3 3 30 70 100 40

26 BCM-EL- 51 Computer Applications in Business DSE 3 3 30 70 100 40

27 Learner ‘s Choice- CBCS GE 2 3 30 70 100 40Total 18 180 420 600

Six Semester

28 BCM 61 Financial Management CC 3 3 30 70 100 40

29 BCM 62 Management Accounting CC 4 3 30 70 100 40

30 BCM 63 Financial Markets & Services CC 3 3 30 70 100 4031 BCM 64 Auditing CC 3 3 30 70 100 4032 BCM –EL-61 Entrepreneurship Development SEC 3 3 30 70 100 40

16 150 350 50098 960 2240 3200

CATEGORYAbbreviation Expansion Explanation Minimum No of courses

CC Core Courses From the Discipline of study 20+1=21 (CC+AECC)DSE Discipline Specific Elective From the Discipline of study/Allied 5 (Discipline+ Interdisciplinary)

AECC Ability Enhancement Compul-sory Course

EnglishEnvironmental Studies 1

GE Generic Elective From other Disciplines/CBCS 1SEC Skill Enhancement courses From the discipline of the Study 1

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Department of CommerceChennai – 15

B.Com - I Year - Semester – I

பாடப பபயர (Course Title) : தமிழ - I (Tamil – 1)

பாடக குறியடு (Course Code) : BFTM - 01

பாட கறறல அளபெண (Course Credits) : 3

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

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

பாடததிளைப படிபபதால விளையும பயனகள » தமிழிலுளை ச�ய இலககியஙகள, சிறறிலககியஙகள, �ைபுக கவிளத, புதுக கவிளத, உளை�ளட

இலககியஙகள, மு.வ.வின உளை�ளடச சிறபபுகள, பாைதிதாசனின அள�தி �ாடகச சிறபபுகள பறறி �ாணவரகள விரிவாக எடுததுளைபபாரகள.

பிரிவு – 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 பகணதடன, 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 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 – விதவசம ப�ோருநதுதமோ எனல, மோதுலன வசனம சிசதயுதமோ எனல, கதசோ ததமபுதல. – பமசறோவின மடல வருதல – சமசறோ எழுதிய �ததிரம, சிததிர வரிபதோறும முததமிடுதல, கடலில தவிப�ோரககுக கிசடதத மரககலம.

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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.

பிரிவு – 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. 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…

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பிரிவு – 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.

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.

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COURSE TITLE : Foundation in English-I (Literature and Grammar)

COURSE CODE : BFEG- 01

COURSE CREDIT : 3

Course Objectives » 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 Learning OutcomesOn 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 : BCM 11

COURSE CREDIT : 3

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 ManagementManagement: 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 MakingPlanning: 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 OrganizingOrganising: 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

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

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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 : 3

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 » Acquire conceptual knowledge of basics of accounting

» 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 AccountingMeaning 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 ConcernDouble 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 AccountsNon-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 ExchangeMeaning 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 DepreciationAccounting 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 : BUSINESS ECONOMICS

COURSE CODE : BCM – EL - 11

COURSE CREDIT : 3

Course Objective » To analyse economic, with particular application to decision-making in business, and the effects of

policy on the broader economic environment in which business decisions must be made.

» To help learners learn and understand these concepts and principles and to apply them to a variety of economic situations.

» To develop the skills necessary to make optimal managerial decisions given different situations, environments, and information sets by applying microeconomic and macro theories, which involves analytical work.

Course Outcome » Understanding the basic concepts of Business Economics, Micro and Macro Economics

» Understanding consumer preference and application of utility analysis and role of business economist

» Understanding and Various forms of production function and laws

» Understanding basic concepts of demand and supply and its determinants

» Concepts price fixation of Market structure and gain knowledge in calculating National Income

Block 1 Introduction to Business EconomicsBusiness Economics: Definitions, Scope, Role in Business Decisions- Economics Systems -Interdependence of Micro and Macro Economics – Theory of Firm – Opportunity Cost - Utility Analysis and Types of Utility -Consumer be-haviour - law of diminishing Marginal Utility - Indifference Curve Analysis - Roles of Business Economist

Block 2 Production and Cost – Output RelationshipProduction Concept - Importance and Factors of Production - Theories Production - Production Laws: law of vari-able proportion- Law of returns to scale- Isoquants - Economies of scale - Cost Analysis: Cost concepts and clas-sification, Cost-Output Relationship -Determinants of cost - Cost curves – Fixed and variable costs – Average and marginal costs – Short run cost curves and long run cost curves - Break-Even Analysis

Block 3 Demand and Determination and Elasticity of DemandDemand -Demand Function – Demand Law- Determinants of Demand - Demand Elasticity, Degrees and Methods – Price, Income and Cross Elasticity - Use of Elasticity for Analyzing Demand - Demand Forecasting - Supply Law – Elasticity of Supply

Block 4 Market Structure & Price Determination under the Perfect & Imperfect CompetitionMarket structure - Price and Output Determination - Perfect Competition - Short-Run and Long-Run Equilibrium under Perfect Competition -Imperfect Competitions: Monopoly, Monopolistic Competition-Oligopoly- Duopoly - Difference between Perfect and Imperfect Competitions – Price Determination under Imperfect Competition - Pricing Objectives and Methods

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Block 5 National IncomeNational Income: concept – Measurement – inequalities of income - Fiscal policy and Monetary Policy - Public Finance: Definition – Scope - importance

References:

• S.Shankaran, Business Economics - Margham Publications - Ch -17• P.L. Mehta, Managerial Economics – Analysis, Problems & Cases – Sultan Chand & Sons - New Delhi – 02.• C.M.Chaudhary, Business Economics - RBSA Publishers - Jaipur - 03.• Francis Cherunilam, Business Environment - Himalaya Publishing House Mumbai – 04.• Peter Mitchelson and Andrew Mann, Economics for Business - Thomas Nelson Australia• H.L. Ahuja, Business Economics – Micro & Macro - Sultan Chand & Sons – New Delhi – 55.• Yogesh Maheswari, Managerial Economics, Phi Learning, Newdelhi, 2005 Gupta G.S., • Managerial Economics, Tata Mcgraw-Hill, New Delhi Moyer &Harris, • Managerial Economics, Cengage Learning, Newdelhi, 2005 Geetika,

• Ghosh & Choudhury, Managerial Economics, Tata Mcgrawhill, Newdelhi, 2011.

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Semester - II

பாடப பபயர (Course Title) : தமிழ - I (Tamil – 1)

பாடக குறியடு (Course Code) : BFTM - 02பாட கறறல அளபெண (Course Credits) : 3

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

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

பாடததிளைப படிபபதால விளையும பயனகள » தமிழ உளை�ளட பறறியும, மெயகாநதனின சிறுகளதகள பறறியும எடுததுளைபபர.

» தமிழ பறறியும அலுவலகத மதாடரபு �டலகள எழுதுவது எபபடி எனபது பறறியும, ம�ாழிளய திறமபட எவவாறு பயனடுததுவது எனபது பறறியும எடுததுளைபபர.

பிரிவு – 1 ெ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 – சிறுகதசதத திறனோயவு.

பிரிவு - 2 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.

பிரிவு - 3 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 கிறிஸதவ இலககியஙகள.

பிரிவு - 4 சிறறிலககியக காலம (கி.பி. 700 - கி.பி. 1400)

சிறறிலககியத ததோறறம - சிறறிலககிய வசககள - இலககண நூலகள - உலோ - கலம�கம -

�ரணி - பிளசளததமிழ - தகோசவ – தூது.

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பிரிவு - 5 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 .

பிரிவு - 6 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.

பிரிவு - 7 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 - 8 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 - 9 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 - 10 இலாககிய 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 தவிபநொம, ொ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 குருவூலம, 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.

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COURSE TITLE : Foundation in English-II (Literature and Use of English)

COURSE CODE : BFEG-2

COURSE CREDIT : 3

Course Objectives » To cultivate the creativity among the learners

» To improve the reading skills of the learners

» To enhance the vocabulary of the learners

» To develop pronunciation skills

» To imbibe the use of internet for developing language skills

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

» critically evaluate the literary texts

» read the passages effectively

» speak with good accent

» communicate through online

Block 1 Literary Texts

Rabindranath Tagore’s Sacrifice and John Donne’s The Sun Rising

Block 2 Reading ComprehensionReading passages-Preparing a glossary from passage- reading the meaning- respond to questions

Block 3 Vocabulary and GrammarSynonyms and Antonyms- Homophones-Making of Nouns-Making of Adjectives-Compound Words-Phrases and Idioms-Words often confused-Spelling- Tenses

Block 4 Pronunciation and Spoken EnglishImportance of English-Pronunciation: An Exposition-Speech Sounds-Sounds and Spelling: The Relationship-Attri-butes of Good Speech-Dialogue Situations/ Situational Dialogues

Block 5 The Internet EnglishEmail-Chat Groups-Virtual Words-The Web-Commentary

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References:

• Balasubramanian T. English Phonetics for Indian Students - A Workbook. 2016.

• Daniel Jones. Cambridge English Pronouncing Dictionary. Cambridge University Press, 2011.

• Tagore, Rabindranath. Sacrifice and Other Plays.Niyogi Books, 2012.

Web Resources:

• https://www.poetryfoundation.org/podcasts/75363/the-sun-rising


• https://nptel.ac.in/content/storage2/courses/109106085/downloads/03-%20Phonetics%20and%20Phonolo-gy-%20week%203.pdf



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COURSE TITLE : ADVANCED FINANCIAL ACCOUNTING


COURSE CREDIT : 4

Course Objective » To enable the learners to prepare different kinds of Financial Statements. his course will enable the

learners to combine practice and theoretical knowledge of financial accounting.

» The learners of this course will be active learners and develop awareness of emerging trends in financial accounting,

» The learners of this course will have the ability to identify and analyze financial accounting problems and opportunities in real life situations.

Course Outcome » Understand the concept of Consignment and joint venture and learn the accounting treatment of

the various aspects of consignment

» Distinguish Joint Venture and Partnership and to learn the methods of maintaining records under Joint Venture

Block 1 Insurance AccountingInsurance Claims - Introduction – Need – Loss of Stock Policy -Steps for ascertaining Fire insurance claim – Treat-ment of Salvage – Average Clause – Treatment of Abnormal Items - Computation of Fire insurance claims – Conse-quential Loss - Insurance Normal Loss

Block 2 Accounting for Joint Venture and Consignment AccountsAccounting for Joint Ventures and Consignment Accounts - Meaning – Objectives – Distinction between Joint Ven-ture, Partnership and Consignment - Features of Joint Ventures - Methods of Recording Joint Venture Transactions - Consignment – Meaning – Consignor – Consignee - Distinction between Consignment and Sale -Accounting Treat-ment of Consignment Transactions -Goods Invoiced at Cost Price – Goods Invoiced at Selling Price – Normal Loss – Abnormal Loss – Valuation of Stock

Block 3 Branch AccountsBranch Accounts - Introduction – Meaning – Objectives -Types of Branches - Dependent Branches – Features - Supply of Goods at Cost Price - Invoice Price - Branch Account in the books of Head Office (Debtors System Only)

Block 4 Departmental AccountsDepartmental Accounts - Meaning, Objectives, basis of allocation of expenses - Trading and Profit and Loss Account in Columnar form – (Excluding Inter Departmental Transfers at invoice price)

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Block 5 Partnership AccountingPartnership Accounting – Admission of a Partner – Calculation of new ratio and sacrificing ratio – Revaluation of Assets and Liabilities - Treatment of goodwill – Retirement of partner – Calculation of New ratio and gaining ratio - Dissolution – Insolvency of partners – Garner Vs Murray – Insolvency of all partners – Deficiency Accounts – Piece-meal Distribution – proportionate capital method only.

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 : BUSINESS COMMUNICATION


COURSE CREDIT : 3

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 student to understand how to maintain correspondence with bank, insurance companies, agencies and with companies.

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

» To demonstrates 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 Commu-nication- 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 - Correspondence with shareholders and Directors

Block 4 Company Secretarial CorrespondenceCompany 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 : ORGANIZATIONAL BEHAVIOUR

COURSE CODE : BCM – EL - 21

COURSE CREDIT : 3

Course Objective » To enable the learners basic aspects of organizational behaviour in current scenario

» To helps learners’ attitude and approaches of the organization

» To furnish personality and motivation

» To study organizational structure and change

» To improve the ability of learners in leadership and communication

Course Outcome » Gain knowledge on basic aspects of organizational behaviour in current scenario

» Learn approaches of the organization

» Understand personality and motivation

» Gain an understanding of organizational structure and change

» Improve their ability in leadership and communication

Block 1 Introduction to Organisational BehaviourOrganisational behaviour - concept and significance - Perception - importance and factors influencing perception, interpersonal perception - Learning – Classical, Operant & Social Cognitive Approaches, Managerial Implications - Emotions – Emotional Intelligence - Attitudes – Values and Attitudes, behaviour relationship – sources, importance, components of attitude, relationship between behaviour and attitude, job attitude, barriers to change attitude

Block 2 Personality and MotivationPersonality – types-factors influencing personality theories – Trait Theories – the big five personality model - Per-sonality Test - Motivation -Process of motivation - Theories of Motivation - Need of hierarchy theory - X and theory Y - Alderfer’s ERG theory - Victor Vroom’s expectancy theory

Block 3 LeadershipLeadership – concept of Leadership, Styles and Trait Approach, Contingency Approach -Contemporary Leadership - Meaning and Significance - Stress Management – stressors in work place, individual differences an experiencing stress – managing workplace stress

Block 4 Organizational StructureOrganizational Structure formation – Groups in organizations - influence Group Dynamics - Organizational Change – Meaning, Definition, Nature and Types - Resistance to Change -overcome the Resistance to Change

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Block 5 Group Dynamics and Team DevelopmentGroup Dynamics -Definition and Importance - Types of Groups - Group formation - Group Development - group composition and group performance factors - Interpersonal and Organisational Communication - Transaction Analysis -Organisational Conflict and Organisational Development

References:

• Aswathappa, Organizational Behaviour, Himalaya Publishing House, Mumbai• Ghanekar,Anjali, Organizational Behaviour, Everest Publication• Mishra, Organizational Behaviour, Vikas Publishing House Pvt Ltd., New Delhi• Pardeshi.P.C . Organizational Behaviour, Everest Publication• Prasad, Organizational Behaviour, Sultan Chand & Sons, New Delhi• Robbins&Stephen, Organizational Behaviour, Pearson Publication• Sekaran, Organizational Behaviour, Text & Cases Tata McGraw Hill

• Uma Sekaran, Organizational Behaviour, Tata McGraw Hill

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II YEAR - Semester III

COURSE TITLE : BUSINESS LAW

COURSE CODE : BCM – 31 COURSE CREDIT : 3

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 : PRINCIPLES OF MARKETING


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 » Understanding of various facets of Marketing management

» Develop an idea about marketing and its functions

» Enhance the learners on consumer behaviour

» Make them understand marketing mix concepts

Block 1 Introduction to MarketingFundamentals 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 MRMarketing 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 BehaviourBuyer 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 MixProduct 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

Block 5 Place and Promotion MixPlace 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.

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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 : COST ACCOUNTING


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 : PRINCIPLES OF INSURANCE


Course Objective » To understand the nature of Insurance and the principles those govern general insurance.

» To gain an insight on the nature of Life Insurance, Fire Insurance and Marine Insurance and to know the procedure for making claims against different kinds of Insurance policies.

» To understand the dynamics of Financial Security of people.

» To learn the meaning and importance of new forms of Insurance.

Course Outcome » Explain the effects of government policy on the economic environment and insurance industry.

» Analyze and evaluate the unique features of the insurance industry and regulations.

» Formulate and implement an effective risk management program to reduce the potential loss.

» Analyze the role of life and health insurance, Fire Insurance, Marine and employee benefits in the management of a business firm.

Block 1 Introduction to Insurance Insurance - Meaning, Definition, Functions and Nature - Principles of Insurance – Insurance Contract - Importance of Insurance to Society, Individuals, Business and Government

Block 2 Life InsuranceLife Insurance - Meaning and Features of Life Insurance Contract - Classification of policies – Annuities – Selection of risk – Measurement of risk – Calculation of premium - Investment of funds – Surrender Value – Policy conditions -Life Insurance for the Under Privileged

Block 3 Fire InsuranceFire Insurance – Meaning, Nature and Use of Fire Insurance- Fire Insurance Contract -Kinds of policies – Policy con-ditions – Payment of claim - Reinsurance – Double Insurance - Progress of Fire Insurance Business in India

Block 4 Marine InsuranceMarine Insurance - Meaning and Nature - Classification of policies – Policy conditions – Premium calculation -Ma-rine Losses – Payment of Claims -Progress of Marine Insurance Business in India

Block 5 Personal Accident InsurancePersonal Accident Insurance – Motor Insurance – Burglary Insurance - Miscellaneous Forms of Insurance including Social Insurance – Rural Insurance -Prospects of Agriculture Insurance in India - Health Insurance – Liability Insur-ance - Bancassurance

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References:

• Mishra. M. N & Mishra. S.B - Insurance - Principles and Practice, S. Chand & Company Ltd. , New Delhi, 22nd Edition, 2016

• Krishnaswamy. G - A Textbook on Principles and Practice of Life Insurance, Excel Books, New Delhi, First Edition- 2012.

• Periasamy. P - Principles and Practice of Life Insurance, Himalaya Publishing House, 2017.• Bodla B.S., Garg M.C. & Singh K.P., Insurance Fundamentals, Environment and Procedure, Deep & Deep Publi-

cations Pvt. Ltd., New Delhi, 2004• Ganguly Anand, Insurance Management, New Age International Publishers, New Delhi• Hargovind Dayal.,The Fundamentals of Insurance – Theories, Principles and Practices., Notion Press., Chen-

nai., 2017.• Taxmann : Insurance Manual, Taxmann Publication Private Limited• M. N. Srinivasan : Principles of Insurance Law, Wadhwa & Co.

• K.C. Mishra and G.E. Thomas, General Insurance - Principles and Practice, Cengage Learning: New Delhi.

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COURSE TITLE : BUSINESS STATISTICS

COURSE CODE : BCM –EL- 31 COURSE CREDIT : 4

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 DispersionMeasures 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 RegressionMeaning 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 NumbersIndex 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

Block 5 Time SeriesTime 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.

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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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Semester IV

COURSE TITLE : CORPORATE ACCOUNTING

COURSE CODE : BCM 41 COURSE CREDIT : 4

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 Introduction to Corporate AccountingMeaning and Importance of Corporate Accounting, Issue and Forfeiture of shares, Redemption of shares, Under-writing and lien on shares, Buyback of shares - Underwriting of Shares: Meaning – Underwriting Commission – Un-derwriter – functions - Advantages of Underwriting - Types of Underwriting - Marked and Unmarked Applications

Block 2 Profit Prior to IncorporationProfit Prior to Incorporation - Meaning – calculation of Sales Ratio – Time Ratio – Weighted Ratio - Treatment of Capital and Revenue -Expenditure Accounts - Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit and Loss Account and Balance Sheet

Block 3 Valuation of GoodwillValuation of Goodwill -Meaning – Circumstances of Valuation of Goodwill - Factors influencing the value of Good-will - Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method and Capitalization of average Profit Method (Simple Problems) -Capitalization of Super Profit Method and Annuity Method - (Simple Problems)

Block 4 Valuation of SharesValuation of Shares -Meaning – Need for Valuation – Factors Affecting Valuation - Methods of Valuation: Intrinsic Value Method, Yield Method and Earning Capacity Method - Fair Value of shares. Rights Issue and Valuation of Rights Issue - (Simple Problems)

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Block 5 Company Final AccountsCompany Final Accounts - Statutory Provisions regarding preparation of Company Final Accounts –Treatment of Special Items –Tax deducted at source - Advance payment of Tax – Provision for Tax – Depreciation – Interest on debentures – Dividends – Rules regarding payment of dividends – Transfer to Reserves - Preparation of Profit and Loss Account and Balance Sheet in vertical form

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 : COMPANY LAW AND SECRETARIAL PRACTICE


Course Objective » Recalls the basic concepts of company formation as per companies Act (Amendment) 2013

» Outline the importance of various documents prepared and filed at the time of incorporation of company

» Familiarize the purpose, process of various meetings held at different point of time

» Categorize the provisions of Company Law as per business need and preparation of reports

Course Objective » Explain the legal nature of a company.

» Apprise the learners of new concepts involving in company law regime

» Explain the effect of incorporation, the ‘veil of incorporation’ and the situations when the veil of incorporation will be lifted.

Block 1 Introduction to Company

Company – Definition – Characteristics – Kinds of Companies – Doctrine of Lifting the veil - Promotion of a compa-ny- Memorandum of Association-Contents-Restriction on “Other Objects”- DoctrineofUltraVires–ArticlesofAssoci-ation-Contents-Prospectus-Contents - Company Secretary – Appointment, Legal Position – Qualification – Duties and Liabilities of a Secretary

Block 2 Kinds of Shares

Meaning of Shares-Kinds of Shares- Voting Rights- Issue of shares at a Premium and Discount-PartlyPaidShares-Bo-nusShares-Rightsshares-SweatEquityShares - Underwriting - Book Building Process - Green Shoe Option - E-Filing – Dematerialisation –Debentures and its types

Block 3 Membership in a Company

Membership in a company – Directors – Legal position – Appointment, removal, rights, duties and powers - Rights of Shareholders – difference between member and shareholders- Qualification and disqualification of Direc-tor-Women Directors- Independent Directors - KMP (Key Managerial Person) – Secretarial duties.

Block 4 Procedure for Company Meeting

Company Meeting – kinds of meetings – requisites of a valid meeting - Agenda – Minutes – Quorum – Proxy – Vot-ing – Poll - Motion and Resolutions-Ordinary Resolution-Special Resolution –Resolution requiring special notice - Secretarial Standards (SS -1 & SS -2) – Secretarial duties in connection with meetings

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Block 5 Winding up of Company

Winding up of Company - Modes of Winding up-Winding up by the Court-Voluntary Winding up-Types–Members. –Voluntary Winding up- Creditors Voluntary Winding up –National Company Law Appellate Tribunal

References:

• Kapoor,N.D., Business Laws,Sulthan Chand and Sons,New Delhi.• Avatar Singh, Company Law, Eastern Book Company• Shukla,M.C.&Gulshan,S.S., Principles of Company Law• BadriAlam,S&Saravanavel, Company Law, Himalaya Publications• Gogna,P.P.S.,TextBook of Company Law, S.Chand &Co.

• Gaffor&Thothadri, Company Law, Vijay Nicole Imprints Pvt. Ltd. Chennai

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COURSE TITLE : E-COMMERCE


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 : BANKING THEORY, LAW AND PRACTICE


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 student 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 LegislationBanking 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 CustomersAccount 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 InstrumentsNegotiable 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 AdvancesLoan 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 IndiaBanking 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 : CUSTOMER RELATIONSHIP MANAGEMENT

COURSE CODE : BCM – EL - 41 COURSE CREDIT : 3

Course Objective » To provide a thorough understanding of customer relationship and the ways to manage it.

» Understand the fundamentals of CRM

» Understand the importance of attitude and customer education as it relates to marketing

» Be able to identify, understand, and apply basic marketing concepts to solving marketing challenges.

» Understand good marketing practices and techniques and how to apply them

Course Outcome » Understand and describe a customer relationship management application,

» Understand how it has been successfully implemented in various organizations and what does it take to ensure a successful implementation

» Participate and interact meaningfully in a corporation where CRM has been implemented or to be able to participate in an implementation of CRM by understanding the business case and importance of implementing such a system in an organization

Block 1 Relationship MarketingRelationship Marketing – Overview, Meaning – Basis of Building Relationship - Customer Life time Value -Conflict Management and Customer Retention

Block 2 CRM Evolution and StrategiesCRM – Evolution, Meaning, Definition, Objectives and Benefits -Relationship between CRM & Technology – Creat-ing a CRM culture - Building blocks of CRM – CRM Strategies - Types of CRM

Block 3 Planning CRM ProjectPlanning CRM Project – General Business Goals and Objectives - Framework of Successful CRM - CRM: Implemen-tation Steps – Role of CRM and Employees - HCRM Model and Way Forward.

Block 4 Sales Force AutomationSales Force Automation (SFA) – Overview, Strategic Advantages and Disadvantages - SFA at Inception and Today – Call centre – Objectives, Classification, Functionality, Developments - CRM & Data Warehousing – Steps and In-formation Processing - Data Mining Technology and Process

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Block 5 eCRMElectronic Customer Relationship Management - CRM Marketing Initiatives - eCRM - Meaning and Definitions – Levels, eCRM Tools - Difference between CRM and eCRM - CRM: Opportunities, Challenges and Ways to avoid Pitfalls

References:

• Dr. K. Govinda Bhat, Customer Relationship Management, Himalaya Publishing House, 2010 Edition.• S. Shajahan – Relationship Marketing, McGraw Hill, 1997, 2.Paul Green Berg – RCM, Tata McGraw Hill, 2002.• Garikaparthi, Madhavi, (2002) CRM – The New Face of Marketing; ICFAI Press, Hyderabad .• Chaturvedi, Mukesh and Chaturvedi, Abhinav, (2006) Customer Relationship Management, An Indian Per-

spective; First Edition, Excel Books, New Delhi.• Ramana, V. Venkata, and Somayajulu, G, (2004) Customer Relationship Management, A key to corporate

success; First Edition, Excel Books, New Delhi.• Jagdish N Sheth, Atul Parvatiyar, Shainesh G, (2014), Customer relationship management : Emerging Con-

cepts, Tools, & Applications, Tata McGraw-Hill Education, New Delhi.

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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 - Semester V

COURSE TITLE : ADVANCED CORPORATE ACCOUNTING


COURSE CREDIT : 4

Course Objective » To introduce learners to the changes in the preparation of Banking and Insurance Company Accounts

and the relevance of Accounting Standards in Company Accounts.

Course Outcome » Enable the learners to understand about amalgamation , absorption and external reconstruction

» To make them aware about accounts of banking companies

» Keep them aware about accounts of insurance companies

» Enable the learners to gain an idea of liquidation of companies

» To introduce and develop knowledge of holding companies accounts

Block 1 Accounting for Amalgamation and AbsorptionAmalgamation – purchase consideration- accounting treatment – pooling of interest method and purchase meth-od - Absorption Accounting -External and Internal Reconstruction of companies

Block 2 Insurance AccountingTypes of Insurance - Annual Accounts- Life Insurance-Consideration for Annuities Granted-Balance Sheet - General Insurance: Meaning and Types - Determination of Profit-Accounts of General Insurance-Reserve for Unexpired Risk - Preparation of Final Accounts (insurance companies)

Block 3 Accounts of Banking CompaniesAccounts of Banking Companies: Introduction-Legal provisions-Disposal of Non-Banking Assets - Restrictions on Loans – Restrictions on Commission-Restriction on Payment of Dividend -Management of Minimum Capital-Statu-tory Reserve-CRR and SLR-Accounts and Audit -Profit and Loss Account-Balance Sheet of Banking Companies

Block 4 Accounts of Holding Company and LiquidationAccounts 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 Double Account SystemDouble Account System-Features - Advantages and Disadvantages - Accounts of Electricity Companies-Deprecia-tion-Contingencies Reserves - Development Reserve-General Reserve - Reasonable Return - Capital Base - Clear Profit-Disposal of Surplus-Replacement of Assets - Receipts and Expenditure on Capital Accounts – General Balance Sheet – Revenue Account – Net Revenue Account - Accounts of Electricity Companies and Railways - Replacement and Renewals

References:

• T.S. Reddy & Murthy, “Corporate Finance”, Margham Publications, Reprint, 2013.• Dr. S. Kr.Paul&Chandri Paul, “Corporate Finance”, New Central Book Agency (p) Ltd, 2009.• K. K. Varma, “Corporate Accounting”, Published by Anurag Jain for Excel Books, First Edition, 2008.

• Dr. Naseem Ahmed, “Corporate Accounting”, Atlantic Publication, First Edition, 2007

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COURSE TITLE : INCOME TAX THEORY, LAW AND PRACTICES


COURSE CREDIT : 3

Course Objective » To enable the learners to know the provisions of the income tax law.

» To understand the concept of Income tax

» To describe how to arrive taxable salary.

» To measure the income from house property

» To measure the profits and gains of business and profession and capital gains

» To exercise the set off and carry forward and deductions from gross total income

Course Outcome » To enable the learners to know the basic concepts of income tax.

» To make the Learners to understand the calculation procedure of income from salary and its deductions.

» To enable the learners to know the determination of house property income

» To make the learners to understand the method of computation of gain on business or profession and capital gains.

» To enable the learners to know the set – off and carry forward of losses.

» To enable the learners to calculate income tax for individual and companies.

Block 1 Introduction to Direct Tax

Basic concepts of Direct Tax – Definition – Previous year – Assessment year - Person – Assessee – Income – Total Income – Casual income - Capital and Revenue – Residential status and incidence of tax incomes exempt under Section – 10

Block 2 Income from SalarySalary – Basis of charge – Different forms of salary - Allowances – gratuity – pension – perquisites and their valua-tion -Deduction from salary - Computation of Taxable Salary

Block 3 Income from House propertyHouse Property – basis of charge – determination of Gross Annual Value and Net Annual Value - Income from let-out property – Deductions - Computation of House Property Income

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Block 4 Income from Profits & Gains of Business & Profession, Capital Gain & Other SourcesProfits and gains of business and profession – basis of charge – methods of accounting – deductions – allowable expenses and disallowable expenses – computation of taxable income – Income from Capital Gains - computation of taxable income - Income from Other Sources- computation of taxable income

Block 5 Aggregation of IncomeIncome of other persons included in assesses total income - Aggregation of income; Set – off or carry forward and set off of losses – Deductions from gross total income - Computation of total income and tax payable - Rebates and relief’s - Provisions concerning advance tax and tax deducted at source - Provisions for filing of return of income

References:

• Dr.Vinod K.Singhania, Taxmen’s Direct Taxed Law & Practice. Taxman Publications, New Delhi.• Dr. A. Murthy, Income Tax Law and Practice - Vijay Nichole Publications, Chennai.• Dr. T.S. Reddy & Dr. Hariprasad, Income tax law and practice , Margam publications, Chennai.• Gaur and Narang, “ Income Tax Law and Practice” Kalyani Publishers, New Delhi.• Dr. H. C.Mehrotra, “ Income Tax Law and Accounts” Sahithya Bhavan publishers, Agra.• R. G. Shaha, Income Tax Law and Prctice ( Direct Tax) Himalaya Publications, Mumbai.

• Dinkar Pagare, Direct Tax – Sultan Chand publishers, New Delhi.

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COURSE TITLE : HUMAN RESOURCE MANAGEMENT


COURSE CREDIT : 3

Course Objective » To enable the learners to understand the concepts and principles of Human Resource Management.

» To discuss the role of human resource management in relation to organizational requirements.

» To understand HRM functions in achieving the goals of the organization.

» To acquaint learner the techniques and principles to manage human resource of an organisation.

Course Objective » To aiming to enable the learners in Human Resources Management

» To introduce the learners about placement and training

» To facilitate the knowledge about performance appraisal and different methods

» To provide an idea about different compensation policies

Block 1 Introduction to HRMHuman Resource Management- Meaning and Definition- Evolution of HRM - HRM Objectives-Functions – Qualities - Changing role of Human Resource Managers - Meaning, Process, Advantages and Disadvantages of HRIS( Human Resource Information System)

Block 2 Human Resource PlanningConcept of Human Resource Planning-Characteristics - Steps - Job Analysis- Succession Planning - Job Description and Job Specification

Block 3 Recruitment and SelectionRecruitment - Definition- Objectives- Factors affecting Recruitment- Source of Recruitment- e-Recruitment - Se-lection process- Types of Testing- Kinds of Employee Interview- Medical Screening-Appointment order -Induction Programme to new employees

Block 4 Training and DevelopmentDefinition and purposes of Training- Distinction between Training and Development- Assessing Training Needs- Steps in Training - On the Job and Off the Job Training- Evaluation of Training Effectiveness -Methods of Executive Development

Block 5 Performance AppraisalDefinition and Objectives of Performance Appraisal –Steps in Appraisal - Traditional and Non traditional methods of Performance Appraisal -Pre-requisites of a Good Appraisal System Defects in Performance Appraisal - Compen-sation Management - different Compensation Policies

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References:

• Gupta C.B- Human Resource Management, Sultan Chand and Sons, New Delhi.• P G Aquinas-Human Resource Management Principles and Practice, Vikas Publication, New Delhi.• Chitra Atmaram Naik-Human Resource Management-Ane Publisher, New Delhi.

• Memoria C.B- Personnel Management, Himalayan Publications, New Delhi

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COURSE TITLE : INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT


COURSE CREDIT : 3

Course Objective » To make the learners study the concepts, importance, schemes and analysis related to investment.

» To put on knowledge about the principles of investment, various approaches to investment analysis and core of modern portfolio theory.

» To calculate risk and return for various securities.

Course Outcome » To provide an idea about investments and its various alternatives

» To enable the learners to understand Shares and Debentures

» To create an awareness regarding investment Risk and return

» To make them understand about securities analysis and management

» To provide knowledge about portfolio investment and various theories in portfolio management

Block 1 Introduction to Investment AnalysisInvestment Analysis: Nature - Scope - Investment Risk & Return - Objectives of Investment - Approaches to Invest-ment Analysis - Securities - Types - Features

Block 2 Financial InvestmentFinancial Investment - Non Financial Investment - Inbound and Outbound Investments - Sources of Investment Information - Valuation of Fixed Income Securities and Variable Income Securities (excluding Derivatives)

Block 3 Fundamental AnalysisFundamental Analysis an Introduction – Objectives - Economic Analysis - Industry and Company Analysis - Sources of Information for Analysis

Block 4 Technical Analysis Technical Analysis an Introduction - Objectives - Types of Charts – Chart Patterns – Dow Theory - Elliott Wave The-ory - Odd - Lot Theory - Breadth of Market - Relative Strength Index – Moving Average Analysis - Efficient Market Hypothesis

Block 5 Portfolio Analysis & ManagementIntroduction to Portfolio Analysis & Management – Concepts - Portfolio Risk and Return – Diversification - Markow-itz Model – Sharpe Model: Single Index only - Capital Asset Pricing Model (CAPM) - Arbitrage Pricing Theory (APT)

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References:

• S.Kevin “Security Analysis and Portfolio Management” PHI Learning Pvt Ltd, New Delhi.• V.A.Avadhani, “Security Analysis and Portfolio Management”, Himalaya Publishing House, Mumbai.• Punithavathy Pandian, “Security Analysis and Portfolio Management”, Vikas Publishing House Pvt Ltd, New

Delhi.• M,Ranganatham& R.Madhumathi, “Investment Analysis and Portfolio Management”, Pearson Education

(India) Pvt Ltd, New Delhi.• V.K. Bhalla, “Investment Management, S. Chand & Company Ltd., New Delhi• Prasanna Chandra, Investment Analysis and Portfolio Management”, TataMcGraw Hill Publishing Company

Ltd , New Delhi.

• Preeti Singh, “Investment Management”, Himalaya Publishing House, Mumbai

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COURSE TITLE : COMPUTER APPLICATIONS IN BUSINESS

COURSE CODE : BCM – EL- 51

COURSE CREDIT : 3

Course Objective » To familiarize 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.

» To learn generation, classification and application of computers.

» Use word-processing software (MS-Word) / MS Power Point / MS Excel / MS Excel to solve basic information systems problems

Course Objective » Understand the concept of input and output devices of Computers and how it works

» Understand evolution of internet, its application and its basic services

» Recognize when to use each of the Microsoft Office programs to create professional and academic documents.

» Create and design (MS-Word) / MS Power Point / MS Excel / MS Excel for general office use.

Block 1 Introduction to Computer ApplicationsIntroduction of Computers – Computer Applications – Classification - Programming concepts – Assembly language – High level language - Operating system – Compilers – Assemblers - Software -Packages

Block 2 MS WordMS 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 PointMS Power Point – Creation – Insert Picture - Animation – Creating Multimedia Presentations - Insert Tables and Graphs

Block 4 MS ExcelMS Excel – Introduction – Spread Sheet - Entering data in working sheets – Editing and Formatting Work sheets - Charts – Functions like Saving, Opening and Closing Work book

Block 5 Introduction to InternetIntroduction to Internet – Browsers – Search Engine - WWW – Internet Protocols – FTP – TELNET – HTTP - E-mail – How to create E-mail – Internet Vs Intranet - Webpage – URL.

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References:

• Complete reference on MS Office – Deitel & Deitel

• Computer Application in Business – R Parameswaran, S Chand & Company Ltd.

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Semester VI

COURSE TITLE : FINANCIAL MANAGEMENT


COURSE CREDIT : 3

Course Objective » To develop the knowledge of business finance and financial management decision.

» To make the learners about the regular and adequate supply of funds to the firm.

» To teach a sense of responsibility and a capacity for financial management.

» To enable an awareness of the global environment in which financial management

Course Outcome » Know the basic concepts of financial management, time value of money and cost of capital and

capital structure

» Explain the financial concepts used in making financial management decision.

» Learners are able to calculate working capital requirements and to, know the cash management

» Gain an insight about dividend policy and three types of leverages.

» Demonstrate a basic understanding of financial management

» Develop skill on material management and receivable managements are attained.

Block 1 Introduction to Financial ManagementFinancial Management – Concept- Definition Finance Goals and Profit Maximization vs. Wealth maximization - Fi-nancial functions – Investment, Financing and Dividend Decision - Financial Planning - Risk and Return - Sources and Forms of Finance: Equity Shares, Preference Shares, Bonds, Debentures and Fixed Deposits – Features – Ad-vantages and Disadvantages

Block 2 Time Value of Money and Cost of CapitalTime value of money: Present value and Compound value - Capitalisation - Bases of Capitalisation – Cost Theory – Earning Theory – Over Capitalisation – Under Capitalisation: Symptoms – Causes – Remedies - Cost of capital – Cost of debt – Cost of preference share capital – Cost of equity – Cost of retained earnings - Weighted average cost of capital- Calculation of Individual and Composite Cost of Capital

Block 3 Leverage and Capital StructureLeverage: Introduction, Operating Leverage - Application of Operating Leverage, Financial Leverage, Combined Leverage - Capital structure –Theories of Capital Structure (Net Income, Net Operating Income, MM Hypothesis, Traditional Approach) - Determinants of Capital Structure

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Block 4 Dividend DecisionsDividend Decisions: Introduction - Traditional Approach - Dividend Relevance Model - Miller and Modigliani Model - Stability of Dividends - Forms of Dividends- Stock Split

Block 5 Working Capital, Cash and Receivable ManagementWorking Capital Management: Introduction - Components of Current Assets and Current Liabilities – Concepts, Need and Objective of Working Capital Management - kinds of working capital - Operating Cycle -Determinants of Working Capital - Estimation of Working Capital - Inventory Management Techniques - Cash Management - Mean-ing and Importance - theories -Receivable Management - Maintaining Receivables -Credit Policy Variables

References:

• Elements of financial management by S.N.Maheswari – Sultan Chand & Sons., New Delhi • Financial Management by R.K.Sharma – Kalyani publishers, New Delhi • Financial Management by R.Ramachandran & R.Srinivasan – Sriram publication, Trichy

• Financial Management by P.Periyasamy, Vijay Nicole Publications , Chennai.• Theory and Problems of Financial management by Khan & Jain, McGraw Hill Publication, New Delhi • Financial Management by S.P.Guptha, SahityaBhavan Publication, New Delhi• Financial Management by Prasanna Chandra, Tata McGraw-Hill Education, New Delhi• Financial Management by Dr. A. Murthy, Margham Publications, Chennai

• Fundamentals of Financial Management by S. K. Sharma, Sultan Chand & sons, New Delhi

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COURSE TITLE : MANAGEMENT ACCOUNTING


COURSE CREDIT : 4

Course Objective » To introduce learners to the various tools and techniques of management Accounting.

» To enlighten learners on Financial Statement Analysis with the emphasis on the preparation of fund flow and cash flow statement.

» To understand budget and budgetary control.

» To know the marginal costing.

Course Outcome » To enlighten the learners thought and knowledge on management Accounting

» Helps to give proper idea on financial statement analysis in practical point of view

» To introduce the concept of fund flow and cash flow statement

» To provide knowledge about budget control keeping in mind the scope of the concept

» To develop the know-how and concept of marginal costing with practical problems

Block 1 Introduction to Management AccountingManagement Accounting – Definition – Objectives – Nature – Scope – Merits and limitations - Differences between Management Accounting, Financial Accounting and Cost Accounting - Financial Statement Analysis – Comparative statement – Common size statement – Trend Analysis - Ratio analysis: Classification of ratios – liquidity, profitabil-ity, turnover, capital structure and coverage

Block 2 Fund and Cash Flow StatementsFunds Flow Statement – Meaning – Advantages - Schedule of changes in Working Capital – Funds from operation – Sources and applications – Preparation Fund Flow Statement - Cash Flow Statement – Meaning –Difference be-tween fund flow statement and cash flow statement - Preparation of Cash Flow Statement

Block 3 Capital BudgetingCapital Budgeting – Meaning – Importance - Advantages - Appraisal methods – Payback Period – Accounting Rate of Return (ARR) - Discounted Cash Flow – Net Present Value – Profitability Index - Internal rate of return (IRR)

Block 4 Marginal Costing and Working CapitalMarginal costing – CVP analysis – Break Even Analysis (BEP)– Managerial applications – Margin of safety – Profit planning - Make or Buy Decision - Working Capital Management- Inventory Management

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Block 5 Budgetary ControlBudget and Budgetary control – Meaning – Advantages - Preparation of Sales, Production, Master and overhead Budgets - Cash and Flexible Budgets

References:

• Management accounting by S.N.Maheswari – Sultan Chand & sons publications, New Delhi • Management accounting by Sharma and Guptha, Kalyani Publishers, Chennai.• Management accounting by R.Ramachandran and R.Srinivasan – Sriram publication, Trichy• Management Accounting by R.S.N.Pillai&V.Baghavathi – S.Chand& Co, Mumbai.• Management Accounting by E.Gordon, P.Jeyaram, N.Sundaram & R. Jayachandran, Himalaya Publishing

House, Mumbai.• Management Accounting by Reddy.T.S & Hari Prasath.Y, Margham Publications, Chennai.• Management accounting by A. Murthi and S. Gurusamy, Vijay Nicole Publications, Chennai.

• Management accounting by Hingorani&Ramanthan – S.Chand& Co, New Delhi.

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COURSE TITLE : FINANCIAL MARKETS & SERVICES


COURSE CREDIT : 3

Course Objective » To understand the nature of financial markets in India.

» To help learners to understand the working of Financial System in India.

» To introduce them to the view areas of merchant banking, Leasing, Factoring and Insurances To learn the meaning and importance of developments in the financial markets.

Course Outcome » To gain expert knowledge on the various aspects in Financial Markets and Financial Services

» To give an idea about fundamentals of financial services and players in financial sectors

» To provide knowledge about leasing and hire purchase concepts

Block 1 Introduction to Financial ServicesFinancial Services – Meaning - Merchant Banking – Definition, Origin of Merchant Banking - Merchant Banking in India – Merchant Banks and Commercial Banks - Services of Merchant Bankers –- Problems and Scope of Merchant Banking in India- Venture Capital Investment Process - Advantages – Venture Capital Industry in India

Block 2 Financial InstrumentsFinancial Instruments – Definition– Features – Classification -Money Market - Call Money Market - Treasury Bills Market -Commercial Bills Market - Markets for Commercial paper and Certificates of Deposits - Market for Finan-cial Guarantee - Government (Gilt-edged) Securities Market

Block 3 Mutual FundsMutual Funds – Definition – Features - Types – Risk in Mutual Funds - Organization of the Mutual Fund - Perfor-mance evaluation of Mutual Funds - Merits and Demerits of Investing in Mutual Funds -Mutual Fund Industry in India

Block 4 New Issue Market, Leasing and Hire PurchaseNew Issue Market – concepts - Meaning and Advantages - Stock Exchanges - Functions – Role of Securities and Exchange Board of India - Concept of Leasing and Hire Purchase – Types of Leasing

Block 5 Factoring, Forfeiting and Credit RatingFactoring– Meaning, Functions, Types, Cost and Benefit of Factoring - Factoring in India and Abroad –Types- Fea-tures - Forfeiting - Features - Credit Rating - Mechanism, Role of CRISI - ICRA Limited and CIBIL

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References:

• BholeL.M2016 Financial Institutions and Markets, , Tata McGraw Hill Publishing Company Limited, New Delhi.• Nalini Prava Tripathy 2015 Financial Instruments and Services, , Prentice Hall of India, New Delhi.• Gurusamy S 2015 Financial Markets and Institutions, S. Vijay Nicole Imprints (P) Ltd Chennai.• Gordon and Natarajan, 2011 Financial Markets and Services, Himalaya Publishing House. Mumbai.• Jeff Madura, 2011 Financial Markets and Institutions, 5th Ed., South-Western College Publishing.

• Khan, M.Y, 2012 Financial Services, Tata McGraw Hill. Publishing Company Limited, New Delhi.

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COURSE TITLE : AUDITING


COURSE CREDIT : 3

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

» To gain an insight on the nature of auditing practices and to know the procedure for auditing.

» To understand the dynamics of auditing transactions of various institutions.

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

Course Outcome » Understand the environment and types relating to the auditing function Identify the steps needed to

prepare for an audit

» Understand general audit terminology

» Plan an audit taking into account concepts of evidence, risk and materiality and to Know the steps for performing an audit

» Know how to prepare and use working papers, such as checklists and to evaluate internal controls;

» Know how to report results of audit and to apply auditing practices to different nature of Concerns

Block 1 Introduction to AuditingAuditing – Meaning – Features – Objectives – Advantages of Auditing – Materiality in Auditing - Classifications of Audit - Internal Audit – Periodical Audit – Continuous Audit – Interim Audit – Balance Sheet Audit - Internal Check – characteristics of an effective internal check system - advantages and disadvantages - Internal Control - Procedure of Audit - Audit Planning - Audit Programme – Test Check – Auditing vs. Investigation

Block 2 Verification and Valuation of AssetsVoucher - Meaning – Definition – Objective – Requisites of a Valid Voucher - Types of Vouching – Vouching of Cash Transaction – Vouching of Trade Transactions =Verification – Objects of Verification – Principles of Verification - Verification and Valuation of Assets – Verification of Liabilities

Block 3 Appointment of Auditor and Audit ReportAuditors of a Company – Appointment – Removal - Remuneration – Qualification and Disqualification of Auditor – Rights, Duties and Powers of Auditor, Liabilities of Auditor - Audit Report – Types of Audit Report – Statutory Report - Matters to be included in the Audit Report

Block 4 Role of AuditorConcepts of Cost Audit - Management Audit – Process of Management Audit – Human Resource Audit -Concepts of Environment Audit – Social Audit - Forensic Audit- Computerised Audit - Role of Auditor in Computerised Envi-ronment - Benefits – Deficiencies

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Block 5 Divisible Profits and DividendsDivisible Profits and Dividends – Features of Government Audit - Functions of Comptroller and Audit General of India - Duties of Accountant General – Consolidated Fund of India – Contingency Funds of India

References:

• Tandon B.N, 2015 Practical Auditing, S.Chand & Co, New Delhi• Sundar K. and Paari,, 2016 Auditing Vijay Nicole, Imprints Private Ltd, Chennai, 2015• Saxena, R.G., 2016 Principles of Auditing, Himalaya Publishing House, New Delhi.• Natarajan, L. 2013. Auditing Chennai: Margham Publications.Chennai• Pagar, D. 2016. Principles and Practice of Auditing (14 ed.).: Sultan Chand & Sons.• Tandon, B.N & Sudharsanam, S. 2016. A Handbook of Practical Auditing : S Chand & Company Pvt. Ltd. New

Delhi• Kamal Gupta, 2015 Contemporary Auditing Tata McGraw Hill, New Delhi.

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COURSE TITLE : ENTREPRENEURSHIP DEVELOPMENT

COURSE CODE : BCM – EL- 61

COURSE CREDIT : 3

Course Objective » To enable the learners to understand the concept of Entrepreneurship and to learn the professional

behavior about Entrepreneurship.

» Toidentifysignificantchangesandtrendswhichcreatenewbusinessopportunities.

» To analyse the environment for potential business opportunities.

» To provide conceptual exposure on converting ideas to an entrepreneurial firms.

Course Outcome » Understand the basic development of entrepreneurship as a profession.

» Identify and implement systems for collecting and analyzing information to monitor the performance of a new firm.

» Understand the differences between an entrepreneurial venture and an ongoing business operation.

» Describe examples of entrepreneurial business and actual practice, both successful and unsuccessful, and explain the role and significance of entrepreneurship as a career, in the firm, and in society.

» Understand the importance and role of ethical, sustainability, innovation and global issues for strategic decision making.

» Evaluate different modes of entering into entrepreneurship.

» Understand the importance and role of ethical, sustainability, innovation and global issues for strategic decision making.

Block 1 Introduction to EntrepreneurshipEntrepreneur - Entrepreneurship – Women Entrepreneurship – Rural Entrepreneurship – Factors affecting Entre-preneurial Growth -Entrepreneurial Motivation - Entrepreneurial Competencies - Entrepreneurial Mobility – Chal-lenges to Entrepreneurship- Ethics and Entrepreneurship -Social Responsibility in Entrepreneurship - Entrepre-neurial Development Programmes (EDP)

Block 2 Business ModelOpportunity Analysis – Ideation Techniques – Ideation Catalysts and Inhibitors - Idea to Opportunity Maps – Eval-uation of Idea to Opportunity Maps - Business Model (Plan) – Contents -Functions of a Business Model - Benefits of Business Modelling

Block 3 Small Enterprises and Project PlanningSmall Enterprises: An Introductory Framework – Project Identification, Planning and Selection - Project Formu-lation – Project Appraisal – Legal, Regulatory and Statutory Body – Clearance Approvals and NoC – Compliance -Financing of Enterprise - Boot Strapping - Ownership Structures

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Block 3 Institutional Finance to EntrepreneursInstitutional Finance to Entrepreneurs – Lease Financing and Hire Purchase - Institutional Support to Entrepreneurs (State and Central Government) – Taxation Benefits to Small-Scale Industries - Government Policy for Small-Scale Enterprises

Block 5 Sickness and RehabilitationAccounting for Enterprises - Elements of Financial Statements- Growth Strategies - Intellectual Property – Innova-tion – Knowledge Management – Leadership and Governance - Sickness and Rehabilitation -Board for Industrial and Financial Reconstruction (BIFR) - application of Electronic Commerce

References:

• Khanka . S.S., Entrepreneurial Development, S.Chand& Co. Ltd., New Delhi. 2017• Raj Shankar., Essentials of Entrepreneurship, Vijay Nicole Imprints Private Ltd., Chennai. 2013.• Gupta. C.B. &KhankaS.S., Entrepreneurship and Small Business Management, Sultan Chand & Sons, 7th

Revised Edition- 2017.• Weihrich Heinz ,Canice Mark Vand Koontz Harold, Management–A Global and Entrepreneurial Perspective,

Tata McGraw Hill Education Pvt. Ltd., 3rd Edition,2011.• Desai Vasant, Entrepreneurial Development and Management, Himalaya Publishing House, 2007.• Bruce R. Barringer, R. Duane Ireland, Entrepreneurship – Successfully Launching New Ventures, Pearson

Education, 2008.• Gupta C. B., Srinivasan NP, Entrepreneurial Development, Sultan Chand and Sons.• Barringer Bruce R., Ireland R.Duane, Entrepreneurship-Successfully Launching New Ventures,

Pearson Education, 2008.

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Bachelor of Commerce (B.COM.) - Tamil Nadu Open University

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