B.Com.

: Syllabus (CBCS)

THIRUVALLUVAR UNIVERSITY
BACHELOR OF ARTS

B.Com.
DEGREE COURSE
CBCS PATTERN
(With effect from 2020 -2021)

The Course of Study and the Scheme of Examinations

Study Components Ins. Maximum Marks 
S.NO
Part hrs / Credit Title of the Paper
. Course Title CIA Uni. Exam Total
week
SEMESTER I  
1. I Language Paper-1 6 4 Tamil/Other Languages 25 75 100
2. II English (CE) Paper-1 6 4 Communicative English I 25 75 100
3. III Core Theory Paper-1 5 3 Financial Accounting -I 25 75 100
4. III Core Theory Paper-2 5 3 Business Organization 25 75 100
(to choose 1 out of 3)
1. Indian Economy I
5. III ALLIED -1 Paper-1 6 3 25 75 100
2. Elements of Insurance
3. Consumerism
6. III PE Paper-1 6 3 Professional English I 25 75 100
Environmental
7. IV   2 2 Environmental Studies 25 75 100
Studies
        36 22   175 525 700

 SEMESTER II   CIA Uni. Exam Total

8. I Language Paper-2 6 4 Tamil/Other Languages 25 75 100
9. II English (CE) Paper-2 4 4 Communicative English I 25 75 100
10. III Core Theory Paper-3 5 3 Financial Accounting –II 25 75 100
11. III Core Theory Paper-4 5 3 Office management 25 75 100
(to choose 1 out of 3)
1. Indian Economy II
12. III ALLIED-1 Paper-2 6 5 25 75 100
2. Merchant banking
3. Business Mathematics
13. III PE Paper-2 6 3 Professional English II 25 75 100
Value
14. IV   2 2 Value Education 25 75 100
Education
15. IV Soft Skill   2 1 Soft Skill 25 75 100
36 25 200 600 800

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 B.Com.: Syllabus (CBCS)

Study Components Ins. Maximum Marks 

S.NO
Part hrs / Credit Title of the Paper
. Course Title CIA Uni. Exam Total
week
  SEMESTER III    CIA Uni. Exam Total
III Core Corporate Accounting I
16. Paper-5 6 5 25 75 100
Theory
III Core Legal Aspects of Business
17. Paper-6 5 4 25 75 100
Theory
Core Business Correspondence
18. III Paper-7 4 3 25 75 100
Theory
Core Business Statistics and Operation
19. III Paper-8 4 3 25 75 100
Theory Research
20. III ALLIED-2 Paper-3 6 3 Business EconomicsI 25 75 100
Skill based Computer Applications in Business
21. IV Paper-1 3 2 25 75 100
Subject
Non-major General commercial Knowledge
22. IV Paper-1 2 2 25 75 100
elective
        30 22   175 525 700

SEMESTER IV   CIA Uni. Exam Total

III Core Corporate AccountingII
23. Paper-9 5 4 25 75 100
Theory
III Core Business Management
24. Paper-10 5 4 25 75 100
Theory
Core Company Law
25. III Paper-11 5 3 25 75 100
Theory
Core Modern banking
26. III Paper-12 4 3 25 75 100
Theory
27. III ALLIED-2 Paper-4 6 5 Business Economics II 25 75 100
Skill based e- Commerce
28. IV Paper-2 3 2 25 75 100
Subject
Non-major Advertisement and Salesmanship
29. IV Paper-2 2 2 25 75 100
elective
      30 23   175 525 700

SEMESTER V    CIA Uni. Exam Total

Core Cost accounting I
30. III Paper-13 6 4 25 75 100
Theory
Core Practical Auditing
31. III Paper-14 5 4 25 75 100
Theory
Core Management Accounting
32. III Paper-15 6 5 25 75 100
Theory
Core Income Tax Law and Practice I
33. III Paper-16 6 4 25 75 100
Theory
(to choose 1 out of 3)
1. Entrepreneurial Development
34. III Elective Paper-1 4 3 25 75 100
2. Business Environment
3. Management Information System

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 B.Com.: Syllabus (CBCS)

S.NO Study Components Ins. Maximum Marks 

Part hrs / Credit Title of the Paper
. Course Title CIA Uni. Exam Total
week
Skill based Principles of marketing
35. IV Paper-3 3 2 25 75 100
Subject
      30 22 150 450 600

 SEMESTER VI     CIA Uni. Exam Total

Core 5 4 Cost accounting II
36. III Paper-17 25 75 100
Theory
Core 5 4 Income Tax law and practice II
37. III Paper-18 25 75 100
Theory
Core 4 4 Financial management
38. III Paper-19 25 75 100
Theory
Compulsory Individual / Group Project
39. III Paper-20 5 5 25 75 100
Project
4 3 (To choose one out of 3)
1. Innovation management
40. III Elective Paper-2 25 75 100
2. Logistics management
3. Service Marketing
4 3 (To choose one out of 3)
1. Customs and GST
41. III Elective Paper-3 25 75 100
2. Investment Management
3. Financial services
Skill based Human resources management
42. IV Paper-4 3 2 25 75 100
Subject
Extension
43. V   - 1   100 - 100
Activities
      30 26   275 525 800
TOTAL 140 4300

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 B.Com.: Syllabus (CBCS)

Total Total
Part Subject Papers Credit Marks
Credits Marks
Part I Languages 2 4 8 100 200
Part II Communicative English 2 4 8 100 200
Part III Allied (Odd Semester) 2 3 6 100 200
Allied (Even Semester) 2 5 10 100 200
Electives 3 3 9 100 300
Core 19 (3-5) 70 100 1900
Professional English 2 3 6 100 200
Compulsory Project
(Group/Individual 1 5 5 100 100
Project)
Part IV Environmental Science 1 2 2 100 100
Soft skill 1 1 1 100 100
Value Education 1 2 2 100 100
Lang. & Others /NME 2 2 4 100 200
Skill Based 4 2 8 100 400
Part V Extension Activities 1 1 1 100 100
Total 43 140 4300

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 B.Com.: Syllabus (CBCS)

SEMESTER III
CORE PAPER - 5

CORPORATE ACCOUNTING -I

Objectives:
1. To help the students to understand the basic concepts relating to issue and redemption of
shares.
2. To enable the students to prepare company final accounts and to understand accounting
treatment on acquisition of business.

UNIT - I

ISSUE OF SHARES
Issue of Shares - Introduction -Meaning and types of shares- Features and Kinds of Companies-
Under Subscription and Over Subscription-Issue of shares at par ,premium and at discount-Calls-
in-arrears-Calls-in-advance-Forfeiture of Shares - Reissue of Forfeited shares-Balance Sheet
(Revised Schedule VI).

UNIT - II

REDEMPTION OF PREFERENCE SHARES

Introduction - Meaning - Provision of the Companies Act Section 80 and 80A -Steps Involved in
Redemption of Preference Shares - Balance Sheet (Revised Schedule VI).

UNIT- III

ACQUISITION OF BUSINESS
Introduction-Meaning- Accounting treatment for acquisition of business in the books of vendor
and purchaser -When new set of books are opened- Debtors and Creditors taken over on behalf
of vendors-When same set of books are continued-When Debtors and Creditors are not taken
over.

UNIT - IV

PROFITS PRIOR TO INCORPORATION

Introduction - Meaning-Methods of Ascertaining profit or loss prior to incorporation-Basis of
Apportionment of Expenses.

UNIT - V

FINAL ACCOUNTS OF COMPANIES

Introduction -Preparation of statement of profit and loss (Part II of Revised Schedule VI) -
Preparation of Balance Sheet (Part I of Revised Schedule VI)-Managerial Remuneration.

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 B.Com.: Syllabus (CBCS)

TEXTBOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. R.L.Gupta and Advanced Accountancy Sultan Chand & Sons-
M.Radhaswamy (Volume I) New Delhi.
2. Shukla MC, Grewal TS & Advanced Accounts, Vol. S. Chand & Company
Gupta SC II, Ltd, New Delhi

REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. S.P.Jain and K.L.Narang, Corporate Accounting Kalyani Publishers-
(Volume I) Ludhiana.
2. T.S.ReddyandA.Murthy Corporate Accounting Margham Publications-
(Volume I) Chennai.
3. S.P.Iyengar Advanced Accountancy Sultan Chand & Sons-
(Volume I), New Delhi.
4. Dr .R. Rangarajan and Dr. Corporate Accounting (Printers and Publishers)
V. Chandrasekaran, Pvt. Ltd.,-Chennai.
S.Viswanathan

E-Material

1.www.universityofcalicut.info › syl › bcomiiisem197

Course Out Comes

Units CO Statement
After studied unit-1, the student will Understand the basic concepts relating to
Unit - I be able to issue of shares and make accounting
entries.
Unit - II After studied unit-2, the student will Make accounting entries for and
be able to redemption of preference shares.
Unit - III After studied unit-3, the student will Be acquainted with accounting treatment
be able to for acquisition of business.
Unit - IV After studied unit-4, the student will Understand the accounting procedures
be able to related to Profits Prior to
Incorporation
Unit - V After studied unit-5, the student will Prepare Company Final Accounts &
be able to Company Balance Sheet.

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 B.Com.: Syllabus (CBCS)

CORE PAPER - 6

LEGAL ASPECTS OF BUSINESS

Objectives
1. To make the students to gain the Basic Knowledge in Business Law.
2. To enable the students to understand and deal with various contracts in his day-to-day life, be
if for his business or profession.

UNIT -I

INDIAN CONTRACT ACT 1872(INTRODUCTION AND ESSENTIAL ELEMENTS)

Law - Meaning - Objectives - Need for the Knowledge of Law. Law of Contract -
Contract- Definition - Agreement and its Enforceability - Consensus Ad Idem - Essential
Elements of a Valid Contract - Classification of Contracts.Offer and Acceptance - Legal Rules as
to Offer and Acceptance - Communication of Offer, Acceptance and Revocation.

UNIT -II

INDIAN CONTRACT ACT 1872(OTHER ESSENTIAL ELEMENTS)

Consideration - Definition - Meaning - Legal Rules as to Consideration - Valid Contracts without
Consideration. Capacity to Contract - Agreements with Minor - Minor’s Liability for Necessaries
Free Consent - Coercion - Undue Influence - Fraud - Misrepresentation - Mistake. Agreements
Opposed to Public Policy.

UNIT -III

INDIAN CONTRACT ACT 1872 (SPECIAL CONTRACTS)

Contingent Conttract-Modes of Discharge of Contract -Remedies for Breach of Contract - Quasi
ContractSpecial Contracts: Bailment and Pledge - Indemnity and Guarantee-

UNIT -IV

SALE OF GOODS ACT 1930

Goods-Classification of Goods-Contract of Sale-Sales and Agreement to Sell-Conditions and
Warranties -Performance of Contract of Sale-Doctrine of Caveat Emptor” - Rights of Unpaid
Seller.

UNIT -V

CONSUMER PROTECTION ACT, 1986

Introduction- Objectives of the Act-Definitions-Deficiency in services-Role of Central and State
Consumer Protection Council - Consumer Disputes Redressal Agencies: District Forum, State
Commission and National Commission: Jurisdiction - Composition - Appeal.

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 B.Com.: Syllabus (CBCS)

TEXT BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. N.D.kapoor Business Law Sultan Chand, New
Delhi.
2. R.S.N. Pillai and Business Law Chand & co, New Delhi.
Bagavathi
REFERENCE BOOKS

S.NO AUTHORS TITLE PUBLISHERS

1. P.C. Tulsian Business Law Tata McGraw Hill,
New Delhi.
2. P. Saravanavel& S. Legal Aspects of Business Himalaya publication,
Sumathi New Delhi.
3. M.R. Sreenivasan Business Law Margham publication,
Chennai.
4. AkhilashwarePathek Legal Aspects of Business Tata MCGraw Hill, ,
New Delhi.
5. M.C. Kuchal Business Law Vikas Publication, ,
New Delhi.

E-Material
1. https://www.icai.org/post.html?post_id=13821 - e material
2.https://www.dphu.org/uploads/attachements/books/books_3498_0.pdf- e material
3 .https://www.youtube.com/watch?v=8zaTVt0Qf9c- Indian Contract Act, 1872 by CA
ShivangiAgrawal- e content
4. https://www.youtube.com/watch?v=HIuiDzdIInM-sale of goods act 1930 full lecture

Course Out Comes:

Units CO Statement
After studied unit-1, the student will Know the framework of Indian Contract
Unit - I
be able to Act 1872.
Unit - II After studied unit-2, the student will Understand the other essential elements of
be able to Indian Contract 1872.
Unit - III After studied unit-3, the student will Aware the provisions of Special Contracts
be able to and Modes of Discharge.
Unit - IV After studied unit-4, the student will Acquire Knowledge of Sale of Goods Act
be able to 1930.
Unit - V After studied unit-5, the student will Consciousness on Consumer Protection
be able to Act 1986 .

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 B.Com.: Syllabus (CBCS)

CORE PAPER - 7

BUSINESS CORRESPONDENCE

Course Objectives

1. To acquire knowledge about basic concepts of business Correspondence

2. To quire knowledge about business communication.
3. To understand structure and layout business letter
4. To acquire the knowledge of types of business letter
5. To gain knowledge about the Letters of Application with CV, Resume.
6. To enable the business report and its types

UNIT-I

INTRODUCTION
Features of business communication - Importance of effective communication in business -
classification of communication - characteristics and Guidelines of effective business
communication.
UNIT-II

BUSINESS LETTERS-(LAY OUT)

Preparation of business letters - Basic principles in drafting - Appearance, structure and layout -
letter style
UNIT-III
TYPES OF BUSINESS LETTERS
Various Types of Business Letters - Letters of Enquiry - Offers, Quotations, orders, and
complaints
UNIT-IV
Letters of Application
Letters of application - Essential Qualities - Letters of Application with CV, Resume -
Application in response to an advertisement.
UNIT-V
BUSINESS REPORT
Business Reports - Importance - Characteristics - Types - Reports by individuals and committees

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 B.Com.: Syllabus (CBCS)

Text Books:

S.N AUTHORS TITLE PUBLISHERS

O
1. Ramesh and Business Communication Chand&Co
Pattanchetti.R
2. Rajendra Pal and Essentials of Business communication
J.S.Korlahall
3. Dr.K.Sundar and Business Communication Vijay Nicoles
Dr.A.Kumara raj Imprints Pvt., Ltd.,
4. Herta Murphy Effective business Communication McGraw Hill
Education
5. MadhukantJha Business Communication Gyan books.

Course Out Comes

Units CO Statement
After studied unit-1, the student will The student will be able to understand the
Unit - I
be able to basic concepts of business correspondence.
Unit - II After studied unit-2, the student will The students will be able to prepare the
be able to business letter and letter style.
Unit - III After studied unit-3, the student will The students will be able to know the
be able to different types of business letter’s, offers,
orders and complaints.
Unit - IV After studied unit-4, the student will The students will able to acquire the
be able to knowledge of preparing letters of
application with cv, resume etc.
Unit - V After studied unit-5, the student will The students will be able to understand the
be able to types and characteristics of business report.

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 B.Com.: Syllabus (CBCS)

CORE PAPER - 8

BUSINESS STATISTICS AND OPERATIONAL RESEARCH

Course Objectives

1. To develop skills in analysis and interpretation of data.

2. How to measures Central Tendency and their application in business.
3. To measure the degree and direction of relationship between the variables inbusiness.
4. Index Numbers and Time series are the most important widely used statistical device,
students get familiarize

5. To solve challenging problems by using appropriate statistical tools.

UNIT-I

Statistics -Definitions -Scope and Limitations -Collection of Data -Primary and Secondary Data -
Questionnaire -Classification and Tabulation -Diagrammatic and graphical representation of
data- Measures of Central tendency -Mean -Median -Mode -Combined Mean.

UNIT-II

Measures of Dispersion -Range -Quartile deviation -Mean Deviation -Standard Deviation -

Coefficient of Variation-Lorenz Curve - Measures of Skewness -Karl Pearson’s and Bowlay’s
Coefficient of Skewness- Kurtosis -Characteristics of Kurtosis -Measures -Calculation.

UNIT-III

Correlation -Definition - Karl Pearson’s Coefficient of Correlation - Rank Correlation -

Regression Analysis - Simple regression- Regression equations.

UNIT-IV

Index Number -Definition -Uses -Weighted Index -Laspeyre’sPaasche, DorbishBowley’s -

Marshall Edge worth, Fisher Ideal Index -Time and Factor Reversal Test -Cost of Living Index -
Time Series -Definition and Uses -Components -Semi Average, Moving Average -Method of
Least Square -Seasonal Variation -Simple Average Method.

UNIT-V

Linear programming- Formation of LPP- Graphical method - Simplex method- Maximization

Function- Minimization Function (Simple Problems only)- Transportation problems- North
West Corner Method - Least Cost Method- Vogel’s Approximation Method - Assignment
problem- Balanced Hungarian Assignment Method.

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 B.Com.: Syllabus (CBCS)

TEXT BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. Dr. S.P. Gupta Business Statistics & Sultan Chand.
Operation Research
2. PA. Navanitham Business Statistics & Jai Publications, Trichy.
Operation Research
3. S.P. Rajagopalan& R. Business Statistics & Vijay Nicole
Sattanathan Operation Research 3rd Publications, Chennai.
Edition

REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. Dr. S.P. Gupta Statistical Methods Sultan Chand.

2. R.S.N. Pillai&Bhagavathi Statistics.

3. J.K. Sharma Business Statistics Pearson Education.

4. B. Agarwal Basic Statistics Wiley Eastern.

E MATERIALS

www.southaampton.ac.uk

www.quora.com

www.pondiuni.edu.in

Course Out Comes

Units CO Statement
After studied unit-1, the student will Acquired skills in analysis and
Unit - I
be able to interpretation of data.
Unit - II After studied unit-2, the student will Gained knowledge on measures of Central
be able to Tendency and theirapplication in business
Unit - III After studied unit-3, the student will Learned about Correlation and Regression
be able to
Unit - IV After studied unit-4, the student will Get familiarized aboutIndex Numbers and
be able to Time series
Unit - V After studied unit-5, the student will Solved challenging problems by using
be able to appropriate statistical tools.

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 B.Com.: Syllabus (CBCS)

ALLIED - 2
PAPER - 3
BUSINESS ECONOMICS – I
Course Objectives

1. The main objective of this paper is to apply in business decision making, demand, utility,
demand forecasting and production.
2. The students understand the role and responsibilities of Business.
3. Understands Utility concept.
4. The students acquires the knowledge of the Demand forecasting and methods of
Forecasting.
5. Gains knowledge of production function and returns to scale.

UNIT: I Introduction

Introduction to Business Economics - Objectives of Business - Profit maximization – Importance

of Business – Scope of Business - Social responsibility of Business.

UNIT: II Demand Analysis

Demand analysis – Demand Function - Demand schedule - Demand curve - Different types of
Elasticity of demand - Measurement - Importance of elasticity of demand.

UNIT: III Utility Analysis

Utility analysis - Cardinal - Ordinal - The law of diminishing marginal utility - Equi-Marginal
utility - Indifference curve analysis.

UNIT: IV Demand Forecasting

Demand Forecasting – Meaning – Objectives – Purpose – Steps involved in Demand Forecasting
- Types of Demand Forecasting.
UNIT: V Production
Production - Production function - The law of variable proportions - Economies of scale - Law of
returns to scale.

Text Books
Unit-I: S. Sankaran, Business Economics, Margham Publications, Chennai
Unit-II: S. Sankaran, Business Economics, Margham Publications, Chennai.
Unit-III: S. Sankaran, Business Economics, Margham Publications, Chennai.
Unit-IV: S. Sankaran, Business Economics, Margham Publications, Chennai

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 B.Com.: Syllabus (CBCS)

Unit-V: S. Sankaran, Business Economics, Margham Publications, Chennai

Reference Books: 
1. K.P.M Sundaram and E.N. Sundaram, Business Economics, Sultan & Chand, New Delhi.
2. H.L. Ahuja,Business Economics, S.Chand, New Delhi.
3. Mote; Samuel Paul and G.S.Gupta, Managerial Economics, Concepts & Cases, Tata
McGraw Hill.
4. Cauvery. , Managerial Economics, S. Chand & Co. New Delhi.
5. H.L.Ahuja, Managerial Economics,S Chand and Co ltd,NewDelhi.Sankaran,. S, Managerial
Economics, Margham Publication.
E - Resources 
1. www.tutorialspoint.com/managerial_economics/...
2. www.yourarticlelibrary.com/managerial-economics/...
3. economicsconcepts.com/managerial_economics.htm
4. www.tutorialspoint.com/managerial_economics/...
5. www.economicsdiscussion.net/managerial-economics/notes...
6. www.simplynotes.in/managerial-economics/characteristics...
7. www.managerial-economics-club.com/managerial...
8. www.ebookphp.com/managerial-economics-epub-pdf
9. www.simplynotes.in/importance-managerial-economics
10. www.scholarpol.com/nature-and-scope-of-managerial-economics

Course Out Comes 

1. After studied unit-1, the student will be able to understand the concept of Business Economics,
Objectives and scope.   
2. After studied unit-2, the student will be able to gain knowledge of the demand and elasticity of
demand.
3. After studied unit-3, the student will be able to gain knowledge on Utility concept .
4. After studied unit-4, the student will be able to acquire Knowledge of Demand forecasting
and Demand Forecasting methods.
5. After studied unit-5, the student will be able to gain knowledge of Production Function and
Returns to scale

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 B.Com.: Syllabus (CBCS)

SKILL BASED SUBJECT

PAPER -1
COMPUTER APPLICATION IN BUSINESS
Course Objectives
1.Indentify computer concepts terminology and concepts, basic operating system functionality
and terminology
2.To apply basics and advanced formatting techniques, skills to produce word processing
documents
3.Demonstrate basic skills involving working with MS excel sheet functions, create formulas,
charts and graphs, manipulate data and generate reports
4.Develop a database; create and format tables, queries and reports; enter and modify table data.
5.Develop and deliver business presentations using presentation

UNIT -I

Introduction to computer- characteristics of computer- history of computer- computer generation

-hardware - software- system software and application software.

UNIT - II

MS - word processing: starting MS word- ms word environment - working with word

documents.

UNIT - III

Ms excel -ms excel sheet-ms excel environment - working with excel workbook - worksheet-
formulas and functions - inserting charts - printing in excel - free worksheet(ms excel)- ms
power point -  starting ms power point -ms power point environment- working with power point
- working with different views - designing ,  presentation &  printing in power point.

UNIT - IV

Programming under a DBMS environment - the concept of the data base management system;
data field, records, and files, sorting and indexing data; searching records. Designing queries, and
reports; linking of data files ; understanding programming environment in DMBS ; developing
menu drive applications in query languages(MS- Access).

UNIT - V

Electronic commerce - types -advantages and disadvantages - electronic data interchange (EDI)
working of EDI- EDI benefits & limitation - future of EDI - FEDI- smart card - smart card
application.

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 B.Com.: Syllabus (CBCS)

TEXT BOOKS

S.NO AUTHORS TITLE PUBLISHERS

1. Anathishehasaayee Computer Application in Margam Publication.
Business and Management
2. leon& Leon Computer Applications in VjayNicholes imprint
Business pvt.ltd- Chennai.

REFERENCE BOOKS:

S.NO AUTHORS TITLE PUBLISHERS

1. R.K.Taxali, Pc Software for Windows Tata Mcgraw Hill
Made Simple publications - India
2010
2. Hebert Schildt Windows 2000 Tata McGraw Edition
Programming from the 2000
ground up
3. ComadexComputer Course
Kit, Training Kit For
Windows 98/me , word ,
excel, access 2000 and
internet dream tech press.

E- MATERIALS

www.ggu.ac.in

www.ddegjust.ac.in

www.scribd.com

Course Out Comes

Units CO Statement
After studied unit-1, the student will Gainedbasic knowledge about computer
Unit - I
be able to concept and terminology
Unit - II After studied unit-2, the student will Acquired skills to produce word processing
be able to documents
Unit - III After studied unit-3, the student will Demonstrated basic skills involving MS
be able to excel sheet
Unit - IV After studied unit-4, the student will Acquired skills on data base
be able to
Unit - V After studied unit-5, the student will Enhanced knowledge on business
be able to presentation by using presentation

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 B.Com.: Syllabus (CBCS)

software.

NON-MAJOR ELECTIVE
PAPER -1

Course Objective

1. To enable the students of gain basic knowledge of Trade,Commerce and Industry.

UNIT - I
Business - Commerce -Industry- Trade - Profession - Meaning-Scope - Importance-Kinds-
Economic Basis of Commerce.

UNIT - II
Forms of Business organization - Sole Trade- Partnership Firm-Features-Merits-Demerits - Co-
Operative Societies -Features-Types-Advantages.

UNIT - III
Joint stock Company-Features-Memorandum and Articles-Contents-Prospectus.

UNIT - IV
Stock Exchange - Function - Types - Regulation of Stock Exchanges in India.

UNIT-V
Trade association - Chamber of commerce - Functions - Objectives - Working in India.

Note: Questions in Sec. A, B & C - 100 % Theory.

Text Books:

S.no Authors Title Publishers

1 Ghosh and Bhushan General Commercial Sultan Chand & Sons, New
Knowledge Delhi.

2. R.N. Gupta Business organization & S. Chand & Co. New Delhi.
Management

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 B.Com.: Syllabus (CBCS)

Reference Books:

S.No Authors Title Publishers

1. P.N.Reddy&S.S.Gulshan Commerce - Principles & S. Chand & Co. New

Practice Delhi.

2. C.D.Balaji&Dr.G.Prasad Business organization Margham Publications,

Chennai.

Reference journals:

1. Arabian Journal of Business and Management Review,

2. International Public Management Journal,
3. International Small Business Journal,
4. Journal of Business and Psychology,
5. journal of International Management,

E-Materials:
1. E-book Business organization by H. E Morgan

2. Business Organisation - sbpd publication

Course Out Comes

Units CO Statement
After studied unit-1, the student will To gain knowledge about Commerce,
Unit - I
be able to Trade, Industry.
Unit - II After studied unit-2, the student will To learn about Forms of Business
be able to organization.
Unit - III After studied unit-3, the student will To acquire knowledge about Company.
be able to
Unit - IV After studied unit-4, the student will To know about Stock Exchange
be able to
Unit - V After studied unit-5, the student will To impart effective knowledge about Trade
be able to association and Chamber of commerce

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 B.Com.: Syllabus (CBCS)

SEMESTER IV

CORE PAPER - 9

CORPORATE ACCOUNTING -II

Objectives:
1. To enable the students to acquire knowledge in valuation of shares and goodwill.
2. To enable the students to understand the Liquidation, accounting procedure and various
business combinations.

UNIT - I

VALUATION OF GOODWILL AND SHARES

Goodwill-Introduction-Meaning-Definition-Need-Factors Affecting Value of Goodwill-
Methods-Average profit method-Weighted Average-Super profit method-Annuity method-
Capitalization Method. Shares-Introduction-Meaning-Definition-Need-Factors affecting
valuation of shares-Methods-Net asset method-Yield method-Fair value method.

UNIT- II

ALTERATION OF SHARE CAPITAL AND INTERNAL RECONSTRUCTION

Introduction-Meaning-Different kinds of alteration of share capital-Capital reduction-Procedure
for reduction of share capital.

UNIT- III

AMALGAMATION, ABSORPTION AND EXTERNAL RECONSTRUCTION

Amalgamation-Introduction-Meaning (Accounting Standard 14)-Types of amalgamation-
Amalgamation in the nature of Merger-In the nature of Purchase-Computation of Purchase
Consideration- Entries in the books of the transferor and transferee-Absorption-Meaning-
Accounting treatment-External Reconstruction- -Meaning-Accounting treatment (Intercompany
holding excluded).

UNIT - IV

HOLDING COMPANIES
Meaning and definition of Holding and Subsidiary - Capital Profit-Revenue profit-Minority
Interest-Goodwill/Capital reserve-- Elimination Of Common Transactions -Unrealised profit -
Revaluation of Assets and Liabilities - Bonus Shares -Preparation of consolidated balance sheet
(As per Revised Schedule VI).

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 B.Com.: Syllabus (CBCS)

UNIT - V

BANKING COMPANY ACCOUNTS

Accounts of Banking Companies - Rebate on bill discounted-Non - Performing assets and their
treatment - Provision for doubtful debts- Preparation of profit and loss accounts (Form ‘B’ of
Schedule III) and Balance Sheet (Form ‘A’ of Schedule III).

TEXTBOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. R.L.Gupta and Advanced Accountancy Sultan Chand & Sons-
M.Radhaswamy New Delhi.
2. Shukla MC, Grewal TS & Advanced Accounts, Vol. II S. Chand & Company
Gupta SC Ltd, New Delhi

REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. S.P.Jain and K.L.Narang Corporate Accounting Kalyani Publishers-
(Volume II) Ludhiana.
2. T.S.ReddyandA.Murthy Corporate Accounting Margham Publications-
(Volume II) Chennai.
3. S.P.Iyengar Advanced Accountancy Sultan Chand & Sons-
(Volume I), New Delhi.
4. Dr .R. Rangarajan and Dr. Corporate Accounting (Printers and Publishers)
V. Chandrasekaran, Pvt. Ltd.,-Chennai.
S.Viswanathan

E-Material

1.www.universityofcalicut.info › syl › bcomiiisem197

Course OutComes

Units CO Statement
After studied unit-1, the student will Impart the knowledge of valuing shares
Unit - I
be able to and goodwill of the company.
Unit - II After studied unit-2, the student will Understand the accounting procedures
be able to related to Alteration of share capitaland
Internal Reconstruction.
Unit - III After studied unit-3, the student will Be acquainted with accounting procedures
be able to for Mergers and acquisitions.
Unit - IV After studied unit-4, the student will Prepare consolidated financial statements
be able to of Holding company and itssubsidiary
companies.
Unit - V After studied unit-5, the student will Know the accounting procedures related to
be able to preparation of bank accounts.

20
 B.Com.: Syllabus (CBCS)

CORE PAPER - 10

BUSINESS MANAGEMENT

Objectives:
1. To familiarize the students with the concepts and principles of management.
2. To provide opportunities to apply the general functions of management in day.

UNIT - I

INTRODUCTION TO MANAGEMENT
Meaning, Definition,Importance,Nature,Management and administration, Functions of
Management. Levels of management, roles of manager, Management as a Science or Art,
Contribution to management by F.W.Taylor, Henry Fayol, Elton Mayo, Peter F. Drucker and C.
K. Prahalad.

UNIT- II

PLANNING
Planning - Meaning, Definition, importance, process, types, methods (Objectives- Policies-
Procedures - Strategies &Programmes). Obstacles to effective planning.Decision making - Steps,
Types, Decision Tree.

UNIT -III

ORGANISING AND STAFFING

Organization - Importance - Principles of Organisation. Delegation & Decentralization -
Departmentation - Span of Management. Organizational structure: line & staff and functional -
organizational charts and manual-making organizing effective-Staffing-recruitment -selection-
Training, promotion and appraisal.

UNIT- IV

DIRECTING AND MOTIVATING

Function of directing - Motivation - Theories of motivation (Maslow, Herzberg and Vroom's
theories) Motivation techniques. Communication - Function - Process - Barriers to effective
communication. Leadership-Definition-Theories and approach to leadership-styles of leadership-
Types

UNIT - V

CO-ORDINATION AND CONTROL

21
 B.Com.: Syllabus (CBCS)

Meaning, Definition, Nature - Problems of effective coordination. Control - Nature - Basic

control process - control techniques (traditional and non-traditional)-Use of Computers in
managing information - Concepts of keizen- six sigma.

TEXT BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. C. B Gupta Business Management Sultan Chand & Sons,
New Delhi.
2. Dinkarpagare Principles of management, Sultan Chand and sons,
New Delhi.

REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. Koontz, O'Donnell, Essentials of Management Tata McGraw Hill
Weirich Publishing Company
Ltd., New Delhi.
2. Sherlekar&Sherlekar Principles of Business Himalaya Publishing
Management House, New Delhi.
3. L.M.Prasad Principles and Practices of Sultan Chand and sons,
Management New Delhi.

Course OutComes
Units CO Statement
After studied unit-1, the student will Knowledge pertaining to Fundamentals of
Unit - I
be able to management
Unit - II After studied unit-2, the student will Knowledge pertaining to develop planning
be able to
Unit - III After studied unit-3, the student will Understand organising and staffing
be able to
Unit - IV After studied unit-4, the student will Knowledge pertaining to motivation
be able to structures.
Unit - V After studied unit-5, the student will Advanced Programming techniques using
be able to control and coordination

22
 B.Com.: Syllabus (CBCS)

CORE PAPER - 11

COMPANY LAW

Course Objective

1. To enlighten the students on the Provisions governing the Company Law.

2. To make the students aware on the recent amendments to Companies Act.

UNIT-I

Introduction - Meaning and Definition of a Company - Characteristics of a Company -

Advantages - Limitations - Types of Companies - Distinction between a Private Ltd. Company
and a Public Ltd. Company.

UNIT-II

Formation of a Company - Memorandum of Association - Meaning - Contents - Purpose -

Articles of Association - Meaning - Contents - Distinction between Memorandum and Articles.

UNIT-III

Prospectus - Meaning - Requirements of a Prospectus - Objects of Issuing a Prospectus -

Contents - Civil and Criminal Liability for mis-statement of prospectus -Statement in Lieu of
Prospectus.

UNIT-IV

Members of a Company - Meaning and Definition - Who can become a Member?- Rights of the
Members - Liabilities of the Members - Termination of Membership.

UNIT-V

Directors of a Company - Definition - Eligibility to become a Director - Number of Directorships

- Appointment of Directors - First Directors - Subsequent Directors -Removal of Directors -
Powers, Duties and Liabilities of Directors - Winding up of a Company - Meaning - Methods of
Winding up.

Note: Questions in Sec. A, B & C - 100 % Theory.

23
 B.Com.: Syllabus (CBCS)

Text Books:

S.no Authors Title Publishers

1 N.D.Kapoor Company Law Sultan & Chand, New

Delhi.

2. P.P.S.Gogna Company Law S. Chand, New Delhi

Reference Books:

S.No Authors Title Publishers

1. Dr.N. Premavathy Company Law Sri Vishnu Publications,
Chennai
2. Gaffoor and Thothadri Company Law, 2nd Vijay Nicholes Imprint Pvt.
Edition Ltd., Chennai.
3. Kathiresan and Radha Company law Prasanna Publishers,
Chennai.

Related Journals:

1. Intellectual Property Rights,

2. Political Sciences & Public Affairs,
3. Sociology and Criminology,
4. Journal of Corporate Law Studies,
5. Australian Journal of Corporate Law,
6. India Business Law Journal,
7. Corporate and Commercial Law Journals,
8. Journal of Business Law

E-Materials:

1. ndkapoor company law free download

2. company law icsi 2019
3. company law pdf 2017
4. general principles of company law
5. company law lpu
6. mc kuchhal corporate law
Course Out Comes

Units CO Statement
After studied unit-1, the student will To learn about Nature, Scope and Kinds of
Unit - I
be able to Company
Unit - II After studied unit-2, the student will To gain effective knowledge about
be able to Formation of a Company

24
 B.Com.: Syllabus (CBCS)

Unit - III After studied unit-3, the student will To effectively impart knowledge about
be able to Prospectus of company
Unit - IV After studied unit-4, the student will To know about Members of Company
be able to
Unit -V After studied unit-5, the student will To learn about Directors of Company and
be able to Winding up of Company

25
 B.Com.: Syllabus (CBCS)

CORE PAPER - 12

MODERN BANKING
Course Objectives

1. To understand the basic Concepts banking

2. To have knowledge about Central Banking
3. Toknown the SBI
4. To acquire knowledge in development Bank.
5. To acquire the recent trend in e-banking

UNIT- I

INTRODUCTION

Brief history of banking - Unit banking - branch banking - structure of Indian financial system -
Mixed banking - functions and importance of commercial banks - credit creation of commercial
banks

UNIT- II

CENTRAL BANKING

Central banking (special reference to India) - functions - measures / methods of credit control -
Quantitative and Qualitative credit control measures

UNIT- III

STATE BANK OF INDIA

State bank of India - Organization - functions - management - Regional Rural Banks (RRBS)

UNIT - IV

DEVELOPMENT BANKING

Development Banking - Industrial Finance Corporation of India (IFC) - Industrial Credit and
Investment Corporation of India (ICICI) - Industrial Development of Bank of India(IDBI)

UNIT- V

E-Banking

Electronic Banking: Traditional Banking Vs E-Banking-Facets of E-Banking -E-Banking

transactions -Automatic Teller Machine(ATM) at home -Electronic Fund Transfer(EFT)-uses -

26
 B.Com.: Syllabus (CBCS)

computerization in clearing houses- Tele banking- Banking on home computers -Electronic

Money Transfer -uses of EMT.

Text Books

S.N AUTHORS TITLE PUBLISHERS

O
1. Dr.S.Gurusamy Banking Theory Law and Practice Vijay Nicole
Imprints Pvts Ltd.,
2. Dr.V.Balu Banking and Financial System, Sri Venkateswara
Publications,
3. B.Santhanam Banking and Financial System Sri Margham
Publications.
4. K.P.M.Sundaram Modern Banking Sultan Chand and
and E.N.Sundaram Sons.
5. Dr.Gupta Banking Law and Practice in India SahityaBhawan
Publication.
Reference Items:

S.N AUTHORS TITLE PUBLISHERS

O
1. O.P.Agarwal, Modern Banking Himalaya
Publishing house
2. K.C.Shekher Banking Theory and Practice, Vikas Publishing.

3. A.Gajendran Banking Law and practice Vrinda

Publications (P)
Ltd
4. D.Muraleedharan Modern Banking Theory and Practice, Prentice hall India
Learning Private
Limited.
5. S.Natarajan and Indian Banking S.Chand.
R.Parameswaran
Course Out Comes

Units CO Statement
After studied unit-1, the student will The students will be able to acquire the
Unit - I
be able to knowledge of different types of banking.
Unit - II After studied unit-2, the student will The students will be able to know the
be able to measures and methods of credit control in
central bank.
Unit - III After studied unit-3, the student will The students will be able to understand the
be able to concept of SBI.
Unit - IV After studied unit-4, the student will The students will be able to study the
be able to different types of development banking in
India.
Unit - V After studied unit-5, the student will The students will be able to acquire the

27
 B.Com.: Syllabus (CBCS)

be able to new concepts of E-Banking.

ALLIED - 2
PAPER - 4
BUSINESS ECONOMICS - II
Course Objectives

1. The main objective of this paper is to apply in business Cost and Revenue analysis.
2. The students understand the pricing of perfect competition, monopoly and monopolistic
competition.
3. Understands Distribution and Theories of Distribution.
4. The students acquires the knowledge of the capital budgeting.
5. Gains knowledge on the decision making under certainty and uncertainty.
UNIT: I Cost and Revenue Analysis

Cost and Revenue analysis - Different types of cost and their relations to each other - Average
cost - Marginal cost - Various types of revenue curves short term and long term - Diagrammatic
representation.
UNIT: II Market Structure and Pricing

Market structure and pricing - Pricing under perfect computation – Assumptions of perfect
competition - Pricing under monopoly – Assumptions of monopoly - Pricing under
monopolistic competition – Assumption of monopolistic competition.

UNIT: III Distribution

Distribution – Meaning – Marginal Productivity theory of Distribution – Modern theory of

Distribution - Theories of profits.

UNIT- IV – Capital Budgeting

Capital Budgeting: Need for Capital Budgeting- Forms of Capital Budgeting- Nature of Capital
Budgeting Problem.
UNIT- V – Decision Making

Decision Making: Risk and Uncertainty- Elements of Decision Theory- Classification of

Managerial Decision Problem- Decision Taking Under Certainty and Uncertainty.

28
 B.Com.: Syllabus (CBCS)

Text Books

Unit-I: S. Sankaran, Business Economics, Margham Publications, Chennai

Unit-II: S. Sankaran, Business Economics, Margham Publications, Chennai.
Unit-III: S. Sankaran, Business Economics, Margham Publications, Chennai.
Unit-IV: S. Sankaran, Business Economics, Margham Publications, Chennai
Unit-V: S. Sankaran, Business Economics, Margham Publications, Chennai

Reference Books: 

1. K.P.M Sundaram and E.N. Sundaram, Business Economics, Sultan & Chand, New Delhi.
2. H.L. Ahuja,Business Economics, S.Chand, New Delhi.

3. Mote; Samuel Paul and G.S.Gupta, Managerial Economics, Concepts & Cases, Tata McGraw
Hill.

4. Cauvery. , Managerial Economics, S. Chand & Co. New Delhi.

E - Resources 
1. www.tutorialspoint.com/managerial_economics/...

2. www.yourarticlelibrary.com/managerial-economics/...

3. economicsconcepts.com/managerial_economics.htm

4. www.tutorialspoint.com/managerial_economics/...

5. www.economicsdiscussion.net/managerial-economics/notes...

6. www.simplynotes.in/managerial-economics/characteristics...

7. www.managerial-economics-club.com/managerial...

8. www.ebookphp.com/managerial-economics-epub-pdf

9. www.simplynotes.in/importance-managerial-economics

10. www.scholarpol.com/nature-and-scope-of-managerial-economics

29
 B.Com.: Syllabus (CBCS)

Course Out Comes 

1. After studied unit-1, the student will be able to understand the Cost and Revenue analysis in
Business.

2. After studied unit-2, the student will be able to gain knowledge of the pricing of perfect
competition, monopoly and monopolistic competition.
3. After studied unit-3, the student will be able to gain knowledge of Theories of Distribution.

4. After studied unit-4, the student will be able to acquire Knowledge on the capital budgeting.
5. After studied unit-5, the student will be able to gain knowledge decision making under
certainty and uncertainty

30
 B.Com.: Syllabus (CBCS)

SKILL BASED SUBJECT

PAPER - 2
E-COMMERCE

Objectives:
 To impart the students with knowledge of web technology and their role in doing business.
 To help the students to Gain an understanding of the legal frame work of E-commerce.

UNIT- I

E-COMMERCE - INTRODUCTION
Introduction to E-Commerce - E-Trade - E-Business -E-Market -Advantages and Disadvantages
of E-Commerce - E-Business Models - Introduction to Mobile Commerce.

UNIT- II

E-MARKETING
E- Marketing -Meaning - Channels- E-Marketing Mix - Web Salesmanship - online shopping
avenues- Advertising on Network.

UNIT - III

E-PAYMENT SYSTEM
E-Payment System- Types- Business Issues and Economic implications - Components of an
effective E-Payment System.

UNIT- IV

ELECTRONIC DATA INTERCHANGE

EDI - Definition - Objectives- Standards -Applicability - Approving authority- Cross Index and
related documents.

UNIT- V

LEGAL FRAMEWORK
Legal Framework for E-Commerce - Net Threats - Cyber Laws - Aims and Salient Features of
Cyber Laws in India- Cyber Crimes.

TEXT BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. L.T.Joseph E-Commerce A managerial Printice Hall
perspective Publications, 2004.
2. Addison Wesley Frontiers of E-Commerce Pearson Publications,
2004.

31
 B.Com.: Syllabus (CBCS)

REFERENCE BOOKS

S.NO AUTHORS TITLE PUBLISHERS

1. David Whitley E-Commerce Strategy, Tata McGraw Hill
Technology and Publications, 2004.
Application
2. Dennis P.Curtin E-Commerce Principles and Tata McGraw Hill
Introduction Technology Publication, 2004
3. Greenstein, Feinman E-Commerce Tata McGraw Hill
Publications, 2001

Course Out Comes

Units CO Statement
After studied unit-1, the student will To understand the knowledge of E-
Unit- I
be able to Commerce.
Unit - II After studied unit-2, the student will Gaining knowledge on E-Marketing.
be able to
Unit - III After studied unit-3, the student will Know the E-Payment systems.
be able to
Unit - IV After studied unit-4, the student will Knowledge on Electronic Data
be able to Interchanges (EDI)
Unit - V After studied unit-5, the student will Conceive an idea of legal framework for E-
be able to Commerce.

32
 B.Com.: Syllabus (CBCS)

NON-MAJOR ELECTIVE
PAPER - 2

ADVERTISING AND SALESMANSHIP

Course Objectives

1. To understand the concept of advertising

2. To enable the students to have practical knowledge about advertising agencies
3. To familiarize about recent trends in advertising
4. To have knowledge on fundamental concept of salesmanship
5. To understand the duties and responsibilities of salesmanship

UNIT-I

Definition of Advertising- Origin and Development of Advertising -Objectives -Nature-Scope of

Advertising- -Functions -Types -Benefits.

UNIT-II

Advertisement copy - Advertising media- Advertising Agencies.

UNIT-III

Recent trends in advertising - Economic aspects of Advertising- Social and Ethical aspects of
Advertising.

UNIT-IV

Definition of Salesmanship -Features -Objectives- Recruitment of a salesman- Qualities of Good

Salesman

UNIT-V

Advantages of Salesmanship- Distinction between Salesmanship and Advertising- Types of

Salesmanship- Functions, Duties and Responsibilities of a Salesmanship.

TextBooks:
S.NO AUTHORS TITLE PUBLISHERS
1. R.S.N. Pillai&Bagavathi Modern Marketing S. Chand & Co. New
(Principles and Practices) Delhi
2. S Rajkumar, V Sales and Advertisement S. Chand & Company
Rajagopalan Management Pvt. Ltd.
3. Sahu and Raut Salesmanship and Sales Vikas Publishing House,
Management Chennai.

33
 B.Com.: Syllabus (CBCS)

4. CL Tyagi&Arun Kumar Sales Management Atlantic publishers.

Reference Books:
S.NO AUTHORS TITLE PUBLISHERS
1. Chunawalla K.C. Sethia Advertising (Principles and Chunawalla K.C.
Practices) Sethiax
2. Dr. M.M. Varma, R. K. Advertising Management Forward 300K Depot,
Agarwal New Delhi.
3. Mahendra Mohan Advertising Management Tata Mcgraw-hill
Publishing Company
Limited,NewDelhi,India
.
4. G.R. Basotia N. K Advertising Marketing and Mangal Deep Jaipur.
Sharama Sales Management
5. Dr. K. Sundar Essentials of Marketing Vijay Nicholes Imprint
Pvt. Ltd., Chennai.
E- MATERIALS

www.slideshare.net

www.himpub.com

www.ves.ac.in

Course Out Comes

Units CO Statement
After studied unit-1, the student will Impart knowledge on advertising
Unit - I
be able to
Unit - II After studied unit-2, the student will Get familiarized about advertising agencies
be able to
Unit - III After studied unit-3, the student will Get familiarized about recent trends in
be able to advertising
Unit - IV After studied unit-4, the student will Acquired knowledge on fundamental
be able to concept of salesmanship
Unit - V After studied unit-5, the student will Impart knowledge on duties &
be able to responsibilities of salesmanship

34
 B.Com.: Syllabus (CBCS)

SEMESTER V
CORE PAPER - 13
COST ACCOUNTING- I
Course Objectives
1. To understand the basic concepts and methods of Cost Accounting.
2. To enable the students to learn the various methods of cost elements.
3. To understand the basic concepts and processes used to determine product costs.
4. To be able to interpret cost accounting statement.
5. To be able to analyze and evaluate information for cost ascertainment, planning,
control and decision making.
6. To be able to solve simple cases.

UNIT-I

NATURE AND SCOPE OF COST ACCOUNTING

Cost Accounting: Nature and Scope - Objectives, Advantages and Limitations - Financial Vs.
Cost Accounting - Costing System - Types of Costing and Cost Classification - Cost Sheet and
Tenders - Cost Unit - Cost Centre and Profit Centre.

UNIT-II

Material Purchase and Control

Purchase Department and its Objectives - Purchase Procedure - Classification and Codification
of Materials, Material Control: Levels of Stock and EOQ - Perpetual Inventory System, ABC
and VED Analysis - Accounting of Material Losses.

UNIT-III

Methods of pricing of Material Issues

Cost Price Methods: FIFO, LIFO, Average Price Methods: Simple and Weighted Average Price
Methods, Notional Price Methods: Standards Price, and Market Price Methods

UNIT - IV

Labour Cost Control

Labour Turnover: Causes, Methods of Measurement and Reduction of Labour Turnover - Idle
and Over Time - Remuneration and Incentive: Time and Piece Rate - Taylor’s, Merricks and
Gantt’s Task - Premium Bonus System - Halsey, Rowan and Emerson’s Plans - Calculation of
Earnings of Workers.

35
 B.Com.: Syllabus (CBCS)

UNIT-V

Overheads
Classification of Overhead Costs - Departmentalization of Overheads - Allocation Absorption
and Appointment of Overhead Costs - Primary and Secondary Distribution of Overheads -
Computation of Machine Hour Rate and Labour Hour Rate.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory
andProblems.

Text Books:

S.no Authors Title Publishers

1 S.P.Jain and Narang Cost Kalyani Publishers, New Delhi

Accounting
2. T.S. Reddy &Hari Prasad Cost Margham Publications, Chennai.
Reddy Accounting
3. S.P. Iyangar Cost Sultan Chand & Sons, New Delhi.
Accounting

Reference Books:

S.No Authors Title Publishers

1. A. Murthy and Cost Accounting Vijay Nicole Imprints

S. Gurusamy, Private Ltd., Chennai.
2. Tulsian Cost Accounting Tata McGraw Hills.

3. S.N.Maheswari Principles of Cost Sultan Chand & sons, New Delhi

Accounting
Reference Journal
1. Business and Economics Journal,
2. Global Economics,
3. Accounting & Marketing,
4. Accounting Research Journal,
5. Asian Review of Accounting,
6. Asia-Pacific Journal of Accounting and Economics,
7. Journal of Accounting and Organizational Change,

36
 B.Com.: Syllabus (CBCS)

8. Journal of Contemporary Accounting and Economics  

E- Materials
1. www.icwai.org
2. www.nasbaregistry.org .
Course Out Comes

Units CO Statement
After studied unit-1, the student will To taught the Nature and Scope of Cost
Unit- I be able to Accounting, and Computation of Cost
Sheet and Tenders.
Unit- II After studied unit-2, the student will To learn the preparation of Material
be able to Purchase and Control.
Unit - III After studied unit-3, the student will To impart knowledge about Methods of
be able to pricing of Material Issues.
Unit- IV After studied unit-4, the student will To study about preparation of Labour Cost
be able to Control.
Unit-V After studied unit-5, the student will To gain knowledge about Distribution of
be able to Overheads.

37
 B.Com.: Syllabus (CBCS)

CORE PAPER - 14

PRACTICAL AUDITING
Course Objectives

1. Understand meaning, types of audit, and difference between    auditing and book keeping.
2. Know the meaning of internal control, internal check and audit.
3. Identify different types of vouchers.
4. Understand qualification, Duties, Rights, and different types of auditors.
5. Identify Meaning, Features & Qualifications of Cost and Management auditor and audit
reports.

UNIT-I

INTRODUCTION
Meaning and Definition of Auditing - Nature and Scope of Auditing - Accountancy and auditing,
Auditing and Investigation - Objectives of auditing - Limitations of audit - Advantages of audit -
classification of audit.

UNIT-II

AUDIT PROGRAMME AND INTERNAL CONTROL

Meaning and definition of audit program - Advantage and disadvantage - audit file, audit note
book, audit working papers - purposes and importance of working papers - Internal check -
meaning , objectives of Internal check - features of good Internal check system - Internal Control
- meaning, objectives and features of good Internal control .

UNIT-III

VOUCHING
Vouching - meaning of vouching - Importance - objects - Vouching of cash transactions -
Verification of assets and liabilities - meaning of verification - objectives - Distinction between
vouching and verification - distinction between Valuation and Verification.

UNIT-IV

COMPANY AUDITORS
Company auditors - Qualification and Disqualification of an auditor - Appointment and Removal
of an auditor - Powers and Duties of auditors - Liabilities of an auditor

38
 B.Com.: Syllabus (CBCS)

UNIT-V

AUDITOR’S REPORT
Auditor’s Report - Importance of auditor’s report - contents of audit report - Kinds of reports.
Text Books

S.N AUTHORS TITLE PUBLISHERS

O
1. B.N. Tandon A hand book of practical Auditing. S.Chand

2. T.R.Sharma Auditing SahityaBhavan,

Agra.
3. B.N.TandonSudharsana Practical Auditing S.Chand,.
m, Sundharababu
4. Dr.K.Sundar and K.Parri Practical Auditing Vijay Nicole
Imprints Pvt.,
Ltd.,
5. S.K.Basu Auditing and Principles and Pearson
Techniques
Reference Books:

S.N AUTHORS TITLE PUBLISHERS

O
1. Dr.L.Natarajan Practical Auditing Margham
Publications
2. Kamal Gupta and Fundamentals of Auditing Tata Mc.,Graw
Ashok Arora Hill.
3. R.G.Saxena. Auditing Himalaya
Publishing House
4. S.N.Maheshwari Banking Theory , law and practice Kalyani
Publications.

Course Out Comes

Units CO Statement
After studied unit-1, the student will The students will be able to acquire the
Unit - I
be able to basic concepts of auditing.
Unit - II After studied unit-2, the student will The students will be able to the meaning
be able to and importance of internal audit, internal
check and control.
Unit - III After studied unit-3, the student will The students will be able to understand the
be able to verification of vouchers and vouching.
Unit - IV After studied unit-4, the student will The students will be able to study the
be able to auditors appointment, removal,
qualification and disqualification.
Unit - V After studied unit-5, the student will The students will be able to identify the

39
 B.Com.: Syllabus (CBCS)

be able to auditors reports and its kinds.

CORE PAPER - 15

MANAGEMENT ACCOUNTING
Course Objective

To introduce students to the various tools and techniques of management Accounting.

 To enlighten students on Financial Statement Analysis with the emphasis on the

preparation of fund flow and cash flow statement.
 Is to impart knowledge of financial statements and their analysis and interpretations.
 To emphasize on application of theoretical knowledge and help managers in decision
making.
 To familiarize the students with managerial financial decisions which are taking place in
organizations.
 To appreciate the importance of financial information for decision making process.

UNIT-I

Management Accounting: Definition - objectives - Functions - Advantages and limitations -

Financial Statement Analysis - Comparative and Common size statements - Trend Analysis.

UNIT-II

Ratio Analysis: Definition - Significance and Limitations - Classification - Liquidity, Solvency,

Turnover and Profitability ratios - Computation of Ratios from Financial Statements -
Preparation of Financial Statement from Ratios.

UNIT-III

Fund Flow and Cash Flow Analysis: Concept of Funds, Sources and Uses of Funds - Fund Flow
Statement - Concept of Cash Flow - Cash Flow Statement as Per AS3.

UNIT-IV

Marginal Costing: Definition - Advantages and Limitation - Break Even Point - Margin of Safety
- P/V Ratio - Key factor - Make or Buy Decision - Selection of Product Mix - Changes in Selling
Price - Foreign Market Offer - Desired Level of Profit.

UNIT-V

Budget and Budgetary Control: Definition - Objectives - Essentials - Uses and Limitations -
Preparation of Material Purchase, Production, Sales, Cash and Flexible Budget - Zero Base
Budgeting.

40
 B.Com.: Syllabus (CBCS)

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory
andProblems.

Text Books:

S.no Authors Title Publishers

1 S.N. Maheswari Management Accounting Sultan Chand & Sons, New

Delhi.

2. T.S. Reddy &Hari Management Accounting Margham Publications,

Prasad Reddy Chennai.

Reference Books:

S.No Authors Title Publishers

1. A. Murthy & S. Management Accounting Vijay Nicole Imprints

Gurusamy, Private Ltd., Chennai.

2. S.P.Gupta Management Accounting Sultan Chand & Sons, New

Delhi.

Reference Journal

1. The Chartered Accountant Monthly

2. Journal of Human Values Three time in Year
3. Indian Journal of Marketing Monthly
4. Abhigyan: Journal of Management Monthly
5. Smart Manager Quaterly
6. IUP Journal of Operation Management Quaterly
7. IUP Journal of Business Strategy Quaterly
8. IUP Journal of Management Research Quaterly
9. Prabandhan: Indian Journal of Management Monthly
10. Arthashastra: Indian Journal of Economics & Research Monthly
11. India Green File Monthly
12. Management and Change
E- Materials

1. Indian institute of materials management

2. association for healthcare resource & materials management (AHRMM)

41
 B.Com.: Syllabus (CBCS)

3. management accounting 
4. material management
5. introduction to management accounting 
6. functions of material management
7. cost and management accounting 
8. https://www.freebookcentre.net/business-books-download/Management-Accounting.html

Course Out Comes

Units CO Statement
After studied unit-1, the student will To learn the preparation of Financial
Unit - I
be able to Statement Analysis.
Unit - II After studied unit-2, the student will To gain effective knowledge about Ratio
be able to Analysis

Unit - III After studied unit-3, the student will To impart knowledge about Fund Flow
be able to and Cash Flow Analysis.
Unit - IV After studied unit-4, the student will To study about Marginal Costing
be able to techniques.

Unit - V After studied unit-5, the student will To know about the preparation of Budget
be able to and Budgetary Control

42
 B.Com.: Syllabus (CBCS)

CORE PAPER - XVI

INCOME TAX LAW AND PRACTICE I

Course Objectives

1. To acquire Knowledge of Different Income Tax Concepts

2. The Main Objective of Taxation is Economic Development
3. To Overcome the Scarcity of Capital, Taxes are regarded as effective means to Control
Inflation
4. To Control Cyclic Fluctuations
5. Reduction of Balance of Payments Difficulties
6. To ensure Price Stability

UNIT - I

INTRODUCTION

Income Tax Act 1961- Basic Concepts - Assessment Year - Previous Year - Person -Assessee-
Income - Agricultural Income - Capital and Revenue Receipts - Capital and Revenue
Expenditures - Exempted Incomes u/s 10.

Residential status of an individual- Residential status of a HUF - Residential status of a firm and
association of persons - Residential status of a company - incidence of tax liability.

UNIT- II

INCOME FROM HOUSE PROPERTY

Annual value - Determination of annual value- Income from let out house property -
Income from self-occupied house property - Deductions allowed from Income from house
property u/s 24.

UNIT- III

SALARIES

Meaning and features of Salary - Allowances - Perquisites - Profits in lieu of Salary - Provident
Fund and its types - payments exempted u/s 10: Leave travel concession; gratuity; pension; leave
encashment; retrenchment compensation; VRS - Deductions from salary: EA and professional
tax- deduction u/s 80C- taxable salary

43
 B.Com.: Syllabus (CBCS)

UNIT - IV

PROFIT AND GAINS OF BUSINESS OR PROFESSION AND DEPRECIATION

Meaning of business and profession - deductions expressly allowed - expenses expressly

disallowed - treatment/ admissibility of certain expenses and incomes - income from business-
income from profession.Meaning of depreciation - conditions for depreciation - actual cost -
written down value- computation of allowable depreciation.

UNIT- V

INCOME TAX AUTHORITIES

CBDT - powers - Director General of income tax - Chief commissioner of income tax -
Assessing officer - appointment - Jurisdiction - powers relating to search and seizure.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory
andProblems.

Text Books

S.No Authors Title Publishers

1. Gaur &Narang Income Tax Law & Practice Kalyani Publishers
Vijay Nicole Imprints
2. Dr. A. Murthy Income Tax Law & Practice
Pvt.Ltd. Chennai
Reddy,T.S. Margham Publications,
Income Tax Theory, Law&
3. &HariprasadReddy,
Practice Chennai.
Y
Reference Books

S.NO AUTHORS TITLE PUBLISHERS

SahithiyaBhavan
1. Mehrotra Income Tax Law & Accounts
Publications

Taxman Publications
2. Vinod,K.Singhania Students Guide to Income Tax
Pvt. Ltd

3. Anita Raman Income Tax Law & Practice McGraw Hill

44
 B.Com.: Syllabus (CBCS)

Reference Journal

1
Indian Journal of Tax Law
.
2
Taxman.com/Journal
.
3
Vision Journal of Indian Taxation
.
4
Income Tax Reports, Company Law, Institute of India PvtLtd,Chennai
.

E- Materials

1. GST and Income Tax Fortnightly E Magazine

2. Capital Gain Clear Tax

3. India filing.com

4. Clear Tax.in

5. Income Tax Management.com

Course Out Comes

Units CO Statement
After studied unit-1, the student will To understand the basic level of Income
Unit - I
be able to tax Act.
Unit - II After studied unit-2, the student will To know the tax calculation on house
be able to property income
Unit - III After studied unit-3, the student will To achieve knowledge on tax calculation of
be able to salaried people.
Unit - IV After studied unit-4, the student will To obtain knowledge on income tax of
be able to business/ professional income.
Unit -V After studied unit-5, the student will To understand the administrative set up of
be able to income tax department and their powers

45
 B.Com.: Syllabus (CBCS)

INTERNAL ELECTIVE
(to choose one out of 3)
PAPER - 1

A. ENTREPRENEURIAL DEVELOPMENT

Objectives
1. To make and create interest among the students to become an Entrepreneur.
2. To facilitates the students to avail the incentives and schemes available for MSMEs.

UNIT- I

INTRODUCTION
Entrepreneurship: Meaning- Nature-Importance-Theories- Entrepreneur: Meaning-Definition-
Characteristics-Qualities-Types and Roles of an Entrepreneur-Entrepreneur vs.Intrapreneur-
Factors Promoting an Entrepreneur - Women Entrepreneur-Problems of Women Entrepreneurs -
Role of entrepreneurs in India’s Economic Development

UNIT- II

ENTREPRENEURSHIP DEVELOPMENT PROGRAMMES

Meaning-Needs-Objectives -Course Contents and Curriculum-Phases of EDP-Problems and
Constraints of EDP- Organisations providing Entrepreneurship Development Programmes.

UNIT- III
NEW VENTURE
Meaning - Promoting New Venture -Sources of Business Ideas - Idea Generation Techniques-
Project Identification-Project Selection.- Procedures to Start a New Venture- Project : Meaning-
Types-formulation of Project report -Project Appraisal- Network Analysis.

UNIT- IV

INSTITUTIONAL SUPPORT AND SUBSIDIES

Sources of Raising Funds for an Entrepreneur- Need for Institutional Finance- Various
Institutions supporting Entrepreneurial growth - Incentives and Subsidies: Meaning-Needs-
Incentives and Subsidies available to Entrepreneurs0- DIC- Industrial Estates

UNIT- V
MICRO , SMALL AND MEDIUM ENTERPRISES (MSMES)
Introduction- Classification of Enterprises- Memorandum of MSMEs-Registration of MSMEs-
MUDRA Scheme, Prime Minister’s Employment Generation Programme (PMEGP), STAND-
UP INDIA and START-UP INDIA: Objectives-Purpose-Loan facilities available-Applying
Procedures.

46
 B.Com.: Syllabus (CBCS)

TEXT BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. Dr.S.S Khanka Entrepreneurial Sultan chand company
Development Ltd.
2. AbhaJaiswal  Micro Small & Medium Bharat Law House Pvt.
Enterprises Development Ltd
Act, (Law, Policies &
Incentives),

REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. Vasant Desai Small-Scale Industries and Himalaya Publishing
Entrepreneurship House, 2017
2. Prasanna Chandra Project Preparation , Tata McgrawHill, New
Appraisal, Implementation Delhi.
3. G.N.Pande A Complete Guide To VikasPublishingHouse,
Successful New Delhi
Entrepreneurship-
4. C B Gupta &Srinivasan Entrepreneurship Sultan Chand.
Development in India
5. A Gupta Indian Entrepreneurial New Age International.
Culture

Course Out Comes

Units CO Statement
After studied unit-1, the student will Understand the basic concepts and theories
Unit - I
be able to of entrepreneurship.
Unit - II After studied unit-2, the student will Exemplify knowledge on course contents,
be able to curriculum and constraints of EDP.
Unit - III After studied unit-3, the student will Conceive business ideas and convert them
be able to into business projects.
Unit- IV After studied unit-4, the student will Become familiar with institutions support
be able to various forms of assistances and subsidies.
Unit - V After studied unit-5, the student will Learn the MSMEs schemes provided to
be able to budding entrepreneurs .

47
 B.Com.: Syllabus (CBCS)

INTERNAL ELECTIVE
PAPER - 1
B. BUSINESS ENVIRONMENT
Course Objectives

1. The basic objective of the course is to develop understanding and provide knowledge about
business environment to the commerce students.
2. To understand the fundamentals of Business Environment
3. To promote basic understanding on the Economic environment of business.
4. The provide knowledge about the political environment of business .
5. To know the Social Environment of business.
6. To acquire the knowledge Technological environment Indian Business

UNIT-I

INTRODUCTION
An overview of Business environment - types - Internal and External, Micro and Macro -
Environmental Analysis and strategies management - Techniques of environmental analysis -
steps and approaches.

UNIT-II

ECONOMIC ENVIRONMENT OF BUSINESS

Significance and elements of economic Environment, economic systems and business
environment, Economic planning in India, Government policies - Industrial policy.

UNIT-III

POLITICAL AND LEGAL ENVIRONMENT OF BUSINESS

Monopoly and Restrictive Trade Practices (MRTP) Act, Foreign Exchange Management Act
(FEMA), Consumer Protection Act, Patent Laws.

UNIT-IV

SOCIO, CULTURAL & INTERNATIONAL ENVIRONMENT

Social responsibility of business, Characteristics, Components, Scope, relationship between
society and business, Socio-cultural business Environment, Social Groups, World Trade
Organisation (WTO), International Monetary Fund (IMF), Foreign Investment in India

48
 B.Com.: Syllabus (CBCS)

UNIT-V
TECHNOLOGICAL ENVIRONMENT
Concept, Online Channels, Online Services, Advantage of Online services, E-commerce, Indian
conditions of E-commerce and Franchise.
Text Books:
S.N AUTHORS TITLE PUBLISHERS
O
1. Francis Cherunilam Business Environment Himalaya Publishing
House,
2. K.Aswathappa Business Environment Himalaya Publishing
House,
3. Dr.S.Sankaran Business Enironment Margham Publication

4. Sheik Saleem Business Environment Pearson Education.

5. Dr.N.Premavathy Business Environment Sri Vishnu
Publications
References Books:
S.N AUTHORS TITLE PUBLISHERS
O
1. Keith Davis William, Business and Society, McGraw Hill
C.Frederik, International Books
Co.,
2. Dr.M.Dhanabhakyam Business Environment Vijay Nicole
and M.Kavitha Imprints, Pvt., Ltd.,
3. Pailwar.V.K Business Environment Prentice Hall India
LearningPvt.,Ltd.,
4. SarojUpadhyay Business Environment, Asian Books
Pvt.,Ltd.,
5. PankajMehra Aspects of Business Environment Omega Publication.

Course Out Comes

Units CO Statement
After studied unit-1, the student will be The students will be able to know the concept
Unit - I able to of external, micro macro of business
environment.
Unit - II After studied unit-2, the student will be The students will be able to study the economic
able to policies and conditions in India.
Unit - III After studied unit-3, the student will be The students will be able to understand the
able to concept of natural and technological
environment.
Unit - IV After studied unit-4, the student will be The students will be able to acquire the
able to knowledge of social environment and
consumer protection.
Unit - V After studied unit-5, the student will be The students will be able to study the concept

49
 B.Com.: Syllabus (CBCS)

able to of globalization of Indian business.

INTERNAL ELECTIVE
PAPER - 1
C. MANAGEMENT INFORMATION SYSTEM

Course Objectives

1.To have knowledge on fundamental principles of management information system

2.Relate the basic concepts and technologies used in the field of management information system
3.Compare the process of developing and implementing information systems
4.To enable students to understand computer and information processing
5.Apply the understanding of how various information systems like DBMS work together to
accomplish the information objectives of an organization

UNIT - I

Definition- Management Information System - MIS Support for Planning, Organizing and
Controlling - Structure of MIS- Information for Decision Making

UNIT - II

Concept of System - Characteristics of System - System Classification - Categories of

Information System - Strategic Information System and Competitive advantage.

UNIT - III

System Analysis and Design -SDLC- Role of System - Analyst- Functional Information System -
Personnel ,Production, Material, Marketing.

UNIT - IV

Computer and Information Processing - Classification of Computer - Input Devices- Storage

Devices - Batch and Online Processing- Hardware - Software - Database Management Systems.

UNIT -V

Development - Maintenance of MIS- Operations of manual information system- Role of

Computer In MIS - Data Base Concept - Expert System - System Audit.

TEXT BOOKS:

S.NO AUTHORS TITLE PUBLISHERS

1. Kenneth Claudonand Management Information System Prentice Hall of India
June P Laudon

50
 B.Com.: Syllabus (CBCS)

2. M. Assam Fundamentals of Management Fundamentals of

Information system Management
Information system
3. Jawadekar W.S Management Information System Tata McGraw Hill
Publishing Company
Ltd., 2002.
REFERENCE BOOKS:

S.NO AUTHORS TITLE PUBLISHERS

1. Mudrick& Ross Management Information Prentice- Hall of India
System
2. Sadagopan Management Information Prentice Hall of India
System
3. Murthy CSV Management Inforation Himalaya Publishing
System House
E-MATERIALS:

www.dbtra.com
www. itword.com
www. icisa. cag. gov. in

Course Out Comes

Units CO Statement
After studied unit-1, the student will Understand the fundamental principles of
Unit- I
be able to MIS
Unit - II After studied unit-2, the student will Basic knowledge about Concepts and
be able to Technologies used in MIS
Unit - III After studied unit-3, the student will Acquired knowledge on process of
be able to developing and implementing information
system

Unit - IV After studied unit-4, the student will Impart knowledge on Information
be able to Processing
Unit - V After studied unit-5, the student will Enhanced knowledge on DBMS.
be able to

51
 B.Com.: Syllabus (CBCS)

SKILL BASED SUBJECT

PAPER - 3
PRINCIPLES OF MARKETING

Objectives
1. To enable the students to understand the elements of Marketing Mix and bases for Market
segmentation
2. To make him to appreciate the need for marketing science in the modern business world.

UNIT - I

INTRODUCTION
Market- Meaning- Definition- Classification of markets. Marketing - Meaning - Definition-
Evolution - Approaches - Modern marketing concepts - Marketing Mix with Extended 7Ps and
10 Ps- Meaning-Concepts - Role of Marketing in Economic Development-Market Segmentation-
Definition -Requirements -Bases for Market Segmentation.

UNIT- II

PRODUCT
Meaning- Features-Classification of products- Product Mix- Product Innovation-New Product
Development-Product Life Cycle- Branding- Meaning- Advantages and Limitations. Packaging
- Meaning - Kinds - Labeling - Meaning-Advantages and Limitation.

UNIT - III

PRICING
Price - Meaning - Pricing- Importance - Objectives- Factors affecting pricing decisions Pricing
Policies- Procedure for price determination- Kinds of Pricing.

UNIT- IV

DISTRIBUTION CHANNELS
Meaning-Importance-Marketing and Distribution- Middlemen in distribution -Function and
Kinds of Middlemen - Agents and Merchant Middlemen-Wholesalers -Types - Services rendered
by wholesalers - Retailers- Types - Requisites - Services rendered by retailers- Introduction to
Supply Chain and Logistic Management - Introduction to Networking Marketing and Niche
Marketing.

UNIT- V

PROMOTION
Sales Promotion - Personal Selling - Meaning - Purpose - Types - Advantages - Limitations -
Factors to be considered on Personal Selling. Advertising- Meaning and definition- Medias -
Advantages- Limitations -Advertising copy -Definition - Elements of an Advertisement copy -
Introduction to Cinema Advertising, Social Media Advertising, Web Advertising, and Mobile
Advertising.
52
 B.Com.: Syllabus (CBCS)

TEXT BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. R.S.N.Pillai&Bagavathi Modern Marketing S. Chand & co ltd., New
principles & practices Delhi.
2. Gary Armstrong & Philip Marketing an Introduction PearsonPrentice Hall,
Kotler New Delhi.

REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. Stanton William Fundamentals of Marketing TataMc Grew Hill, New
CherlesFutrell Delhi.
2. Dr.Rajan Nair &SanjithR Marketing S. Chand & co ltd, New
Nair Delhi.
3. Edward W Cudiff Fundamentals of Modern Prentice Hall of India,
Marketing New Delhi.
4. Philip Kotler Marketing Management Prentice Hall of India,
and New Delhi.
5. Dr. N. Rajan Nair Marketing an Introductory Sultan Chand & Sons,
Text New Delhi.

E-Material

1.Online Study Material for Commerce courses - LPU Distance 

Course OutComes
Units CO Statement
After studied unit-1, the student will Know the basic principles and practices of
Unit - I
be able to marketing.
Unit - II After studied unit-2, the student will Be aware of the importance of products,
be able to standards of branding, packing and quality
management.
Unit - III After studied unit-3, the student will Understand the pricing mechanism of
be able to marketing.
Unit - IV After studied unit-4, the student will Know the basic aspects of the channels of
be able to distribution and buyers’ behaviours.
Unit - V After studied unit-5, the student will Articulate sales Promotional techniques
be able to used in modern marketing.

53
 B.Com.: Syllabus (CBCS)

SEMESTER VI
CORE PAPER - 17
COST ACCOUNTING II

Course Objectives

1. To make the students to understand the process of ascertaining, classification and
controlling cost.
2. To enable the students for higher studies like CA, ICWA and ACS with ease and
confidence.

UNIT-I

Job, Batch, Contract Costing: Job Costing - definition - Features - Procedure - WIP - Cost
Accumulation, Batch Costing - EBQ, Contract Costing - Definition, Features, Work Certified
and Uncertified - Incomplete Contract - Escalation Clause - Cost Plus Contract - Contract
Account.

UNIT-II

Process Costing: Definition - Features - Job Vs Process Costing - Process Account - Losses - By
Products and Joint Products - WIP - Equivalent Units and its Calculation - Closing WIP with or
without Process Loss.

UNIT-III

Operating Costing (Transport Costing): Cost Unit - Cost Classification - Operating Cost sheet.

UNIT-IV

Standard Costing - Variance Analysis - Material -Labour- Overheads - Fixed - Variable -Sales
Variance.

UNIT-V

Reconciliation of Cost and Financial Accounts.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory
andProblems.

54
 B.Com.: Syllabus (CBCS)

Text Books:

S.no Authors Title Publishers

1 S.P.Jain and Narang Cost Accounting Kalyani Publishers, New
Delhi
2. S.N.Maheswari Principles of Cost Sultan Chand & sons, New
Accounting Delhi

3. S.P. Iyangar Cost Accounting Sultan Chand & Sons, New

Delhi.
Reference Books:

S.No Authors Title Publishers

1. A. Murthy and Cost Accounting Vijay Nicole Imprints
S. Gurusamy, Private Ltd., Chennai

2. Tulsian Cost Accounting Tata McGraw Hills.

Reference Journal

1. Accounting Research Journal,

2. Asian Review of Accounting,
3. Asia-Pacific Journal of Accounting and Economics,
4. Journal of Accounting and Organizational Change,
5. Journal of Contemporary Accounting and Economics  
E- Materials

1. www.icwai.org

2. www.nasbaregistry.org .

Course Out Comes

Units CO Statement
After studied unit-1, the student will To taught the Computation of Job, Batch,
Unit - I
be able to Contract Costing
Unit - II After studied unit-2, the student will To learn the preparation of Process
be able to Costing.
Unit - III After studied unit-3, the student will To impart knowledge about calculation of
be able to Operating Costing
Unit - IV After studied unit-4, the student will To study about preparation of Standard
be able to Costing.
Unit - V After studied unit-5, the student will To gain knowledge about Reconciliation of
be able to Cost and Financial Accounts.

55
 B.Com.: Syllabus (CBCS)

CORE PAPER - 18
INCOME TAX LAW AND PRACTICE II

Course Objectives

1. To acquire Knowledge of Different Income Tax Concepts

2. The Main Objective of Taxation is Economic Development
3. To Overcome the Scarcity of Capital, Taxes are regarded as effective means to Control
Inflation
4. To Control Cyclic Fluctuations
5. Reduction of Balance of Payments Difficulties
6. To ensure Price Stability

UNIT- I

CAPITAL GAINS

What are capital assets? - What are not capital assets? - kinds of capital assets - transfer u/s 2
(47) - cost of acquisition - cost of improvement - computation of short term capital gain -
computation of long term capital gain - exemptions from capital gains.

UNIT - II

INCOME FROM OTHER SOURCES

Specific incomes chargeable to tax - general incomes chargeable to tax - Interest on securities -
Interest exempt from tax u/s 10 (15) - deductions allowed from Income from other sources -
computation of income from other sources.

UNIT- III
CLUBBING OF INCOMES AND SET OFF AND CARRY FORWARD OF LOSSES
Income transfer without asset transfer - cross transfer -transfer for the benefit of son’s wife -
capital gain on an asset gifted before marriage - gifted money used for construction of house by
spouse - income including losses - clubbing of business income - clubbing of minor’s income -
computation of total income.Provisions relating to set off of losses- Provisions relating to set off
and carry forward of losses - unabsorbed depreciation - order of set off - computation of total
income.

UNIT- IV
AGRICULTURAL INCOME AND DEDUCTIONS FROM GROSS TOTAL INCOME
Meaning of agricultural income - types of agricultural income - income from growing and
manufacturing rubber - income from growing and manufacturing coffee - income from growing

56
 B.Com.: Syllabus (CBCS)

and manufacturing tea - income of a sugar mill growing its own sugarcane- computation of tax of
an assessee having agricultural income.Permissible deductions from gross total income - section
80C, 80CCC, 80CCD, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80GGA, 80QQB, 80RRB, 80U.

UNIT - V

ASSESSMENT OF INDIVIDUALS AND ASSESSMENT PROCEDURES

Sources of income of an individual - computation of total income and tax liability of an

individual.Filing of returns - permanent account number (PAN) -Usage of PAN - TDS - types of
assessment - self assessment - Best judgement assessment - Income escaping assessment
(reassessment) - Advance payment of tax

Note: Questions in Sec .A, B & C shall be in the proportion of 20:80 between Theory
andProblems.

Text Books

S.no Authors Title Publishers

1 Gaur &Narang Income Tax Law & Practice Kalyani Publishers

Reddy,T.S. Margham Publications,

Income Tax Theory,
2. &HariprasadRedd
Law&Practice Chennai.
y,Y

Vijay Nicole Imprints

3 Dr. A. Murthy Income Tax Law & Practice
Pvt.Ltd. Chennai
Reference Books

S.NO AUTHORS TITLE PUBLISHERS

SahithiyaBhavan
1. Mehrotra Income Tax Law & Accounts
Publications
Taxman Publications
2. Vinod,K.Singhania Students Guide to Income Tax Pvt. Ltd
3. Anita Raman Income Tax Law & Practice McGraw Hill
Reference Journals

1. Indian Journal of Tax Law

2. Taxman.com/Journal
3. Vision Journal of Indian Taxation
4 Income Tax Reports,Chennai

57
 B.Com.: Syllabus (CBCS)

E- Materials

1. GST and Income Tax Fortnightly E Magazine

2. Capital Gain Clear Tax

3. India filing.com

4. Clear Tax. in

5. Income Tax Management.com

Course OutComes

Units CO Statement
After studied unit-1, the To know the calculation of taxes for gain on
Unit - I
student will be able to capital asset.
Unit - II After studied unit-2, the To know the tax on other source and its
student will be able to calculation.
Unit - III After studied unit-3, the To know the adjustment of carry forward
student will be able to Income/Expenditure.
Unit - IV After studied unit-4, the To Expertise in preparation of total income of
student will be able to individual/ firm etc.
Unit - V After studied unit-5, the To gain knowledge on filing of income tax
student will be able to returns.

58
 B.Com.: Syllabus (CBCS)

CORE PAPER - 19
FINANCIAL MANAGEMENT
Course Objectives

 To provide expert knowledge on setting financial objectives & goals.

 To manage Financial Resource, financial risk management and through understanding of
investment portfolios and financial instruments.
 To Maximize the Cost of Capital by Developing a Sound and Economical combinations
of Corporate Securities
 Proper Estimation and Requirement for Expansion and Growth
 To Ensure adequate Return on Investment
 To Maintain Proper Cash Flow Creating Reserves and Goodwill

UNIT- I

Nature and Importance of Finance Functions - Organizing Finance Functions - Functions of

Finance Manager - Objectives of Finance Function - Methods and Sources of Raising Finance -
Critical Appraisal of the Various Sources of Finance.

UNIT- II

Goals of Finance Function - Financing Decisions - Financial Planning - Financial Forecasting -

Capital Structure Decisions - Net Income Approach, NOI Approach and MM Approach-
Capitalization - Cost of Capital - Computation of Cost of Capital-Dividend Policy-Factors
Determining Dividend Policy.

UNIT- III

Investment Decisions - Estimation of Cash Flows - Evaluation of Alternative Investment

Proposals like NPV, ARR, IRR Methods - Decision Making Under Risk and Uncertainty -
Inflation and Investment Decisions

UNIT- IV

Working Capital - Meaning, Concept, Types and Significance-Gross and Net Working Capital -
Determinants of Working Capital - Sources of WC - Credit and Collection Policies.

UNIT- V

Security Analysis and Portfolio Management - Leverages -Meaning, Types of Leverage.Degree

of Operating and Financial Leverage - Financial Ratio Analysis.

59
 B.Com.: Syllabus (CBCS)

Text Books

S.No Authors Title Publishers

Sultan Chand & Sons,
1. Dr. S.N.Maheswari Financial Management
New Delhi
MarghamPublications,C
2. Dr. A.Murthy Financial Management
hennai.
Dr. J. Srinivasan, Sridhar and Vijay Nicole Imprints
3. Financial Management
Ramalingam Pvt .Ltd. Chennai
Kalyani Publishers, New
4. R.K.Sharma Financial Management
Delhi

Reference Books

S.NO AUTHORS TITLE PUBLISHERS

VikasPublision house Pvt
1. I.M.Pandey Financial Management
Ltd. Noida
Financial Management McGraw hill education
2. Prasanna Chandra
10ed. Pvt. Ltd India
Subirkumar PHI Learning Pvt Ltd
3. Financial Management
Banerjee
Fundamentals of Financial Pearson Education
4. VyuptakeshSharan
Management
Sri Vishnu Publications,
5. Dr .N. Premavathy Financial Management
Chennai.
6. S.C. Kuchhal Financial Management Chaitanya
P.V. Kulkarni& HimalayaPublishingHous
7. Financial Management
B.G. Satyaprasad e

Reference : Journals

1. Indian Journal of Business Finance and Accounting

2. Journal of Financial Reporting and Accounting
3. Asian Academy Management Journal of Accounting and Finance
4 Review of Accounting and Finance
E- Materials

1. Economic Times.Com

2. Financial Express

3. Reserch gate.net

4. Entrepreneur.com

5. The Hindu businessline

60
 B.Com.: Syllabus (CBCS)

Course Out Comes

Units CO Statement
After studied unit-1, the student will To understand the basic Principles and
Unit - I
be able to practices of Financial management.
Unit- II After studied unit-2, the student will Determining the amount of Capital,
be able to Organization and Structure. Reduce cost of
Capital and Operating Risks
Unit - III After studied unit-3, the student will To have the knowledge and practice of
be able to arriving financial Decision makings
Unit - IV After studied unit-4, the student will To acquire practical knowledge on
be able to Calculation of working capital
Unit - V After studied unit-5, the student will To gain knowledge on leverage and
be able to portfolio management

61
 B.Com.: Syllabus (CBCS)

INTERNAL ELECTIVE
Paper - 2
(to choose one out of 3)
A. INNOVATION MANAGEMENT

Objectives
1. To help students understand, describe and explain the phenomenon of Innovation.
2. To present students a toolkit to successfully navigate complex landscape that surrounds the
innovation process.

UNIT- I

INNOVATION AND COMPETITIVE ADVANTAGE

Innovation -Introduction, meaning, definition, concepts, nature, importance, early-stage of
innovation - identifying opportunities-Discovering new points of differentiation.Innovation
drivers- State - Technology - Types of innovations; Descriptions of technological, marketing and
organization.

UNIT- II

INNOVATION AND CREATIVITY

Creativity - meaning, definition, need for and importance of creativity - Factors influencing
creativity. Individual - Self-evaluation of individual - SWOT Analysis - Team - Group dynamics
-Meaning, Characteristics, Stages, Types, Factors affecting group behavior and team
building- Leadership - Meaning and nature - Creating Breakthroughs in innovation. Perception -
meaning, Definition, Perceptual process, Factors affecting perception and techniques to improve
perception.

UNIT- III

INNOVATION THEORIES
Major contemporary theories: Disruptive-Networked-Open; Alternative theories: Evolutionary-
Uncontested- Adaptive - Green Initiatives.

UNIT- IV

INNOVATION PROCESS
New Product Development-Criticality of the Value Proposition, Differentiation - Paths to
Market-Systems of Ideation, Experimentation and Prototyping - Innovation Labs.

UNIT- V

SUCCESS AND INNOVATION

Transformation of Business - Business processes - Recognition and Execution strategies-
Designing a Winning Innovative Culture - Patents - Intellectual property - successful innovation
case studies (any two).

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Text Books

S.No Authors Title Publishers

John Wiley and Sons,
1. Tidd Joe, and Bessant John Managing Innovation
Chichester, UK
Global innovation
2. J. Christopher Westland Management, A Palgrave Macmillan
strategic Approach
Global Innovation Macmillan International
3. J. Christopher Westland
Management Higher Education
Reference Books

S.NO AUTHORS TITLE PUBLISHERS

Dealing with Darwin: How Great Random
1. Moore, G.A Companies Innovate at Every House.
Phase of theirEvolution, Capstone.
Random
How the Mighty Fall: And Why
2. Collins, J. House.
Some Companies Never Give In

The New Age of Innovation: M.S. McGraw

Prahalad C.K. and Hill.
3. Driving Concreted ValueThrough
Krishna
Global Networks
E-Material
1.  www.eui.upm.es › ModuloIIPDF Basic Concepts of Innovation and Innovation
Management
2.  https://www.coursehero.com › file Innovation_Management_404_v1.pdf - Innovation
Management Developed By Prof 
3. What is INNOVATION MANAGEMENT? What does INNOVATION
MANAGEMENT mean? YouTube app · The Audiopedia

Course Outcomes:

Units CO Statement
After studied unit-1, the student will
Unit - I Perceive the basics of innovation
be able to
After studied unit-2, the student will
Unit - II Appreciate the value of creativity
be able to
After studied unit-3, the student will Gain exposure to various theories of
Unit - III
be able to innovation
After studied unit-4, the student will
Unit - IV Apprehend the innovation process.
be able to
Inculcate the Shade of innovation for the
After studied unit-5, the student will
Unit - V success of business
be able to

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INTERNAL ELECTIVE
Paper - 2
B. LOGISTIC MANAGEMENT

Course Objectives

 To enable students understand the importance and dynamics of a firm’s physical

distribution function and management of its supply chain.
 To understand how warehouse functions in logistics fits into logistics & supply chain
management.

UNIT- I 

Logistics - meaning - definition- scope- importance - function- objectives- of logistics

management- customer service and logistics.

UNIT- II 

Supply chain intermediaries - Meaning, Importance, Objectives, Functions- Types of

Intermediaries- Selection of Channel Member- Motivation, Training and Evaluation of Channel
Members.

UNIT- III

Supply Chain Management- Meaning, Definition, Function, Need- Marketing Forces affecting
Supply Chain Activities- Supply Chain Activities in India.

UNIT- IV

Meaning, Characteristics of Warehousing -Functions of Warehousing -Types of Warehousing-

Selection of Transportation- Warehouse Locations-Packaging and Material Handling-
Documents relating to warehousing- Warehousing in India.

UNIT - V   

Government Policies And Regulations- Motor Vehicles Act - Carriage By Air, Sea Multi- modal
Transportation - Documentation - Airways Bill, Mate Receipt, Railway Receipt, Lorry Receipt,
Bill of Lading.

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Text Books:

S.NO AUTHORS TITLE PUBLISHERS

1 Sathish k. Kappor Basis of Distribution Printice Hall of India, New 
and purvakamal Management Delhi
2. Sunil chopra Supply chain management Pearson Education
strategic planning and
operation
3 Nanthakumar .B Logistics and supply chain Vijay Nicoles Imprint Pvt.
management Ltd

Reference Books:

S.NO AUTHORS TITLE PUBLISHERS

1. Vinod V. Sople Logistics Management Pearson Education
2. Satis c, Ailawadi, Logistics Management Prentice Hall of India New
Rakesh Singh Delhi
3. Taylor supply chain manager’s guide Person Education
4. RonaLH.Ballou Business Logistics /supply Pearson education prentice
chain management hall, New Delhi

Course Outcomes:

Units CO Statement
After studied unit-1, the student will To understand the basic concepts of
Unit - I
be able to logistic management
After studied unit-2, the student will
Unit - II To explore the supply chain intermediaries
be able to
After studied unit-3, the student will
Unit - III To explore the supply chain strategies
be able to
After studied unit-4, the student will To identify the warehousing strategies in
Unit - IV
be able to logistic management
After studied unit-5, the student will To perceive the legal frame work of
Unit - V
be able to logistic management.

65
 B.Com.: Syllabus (CBCS)

INTERNAL ELECTIVE
PAPER - 2
C. SERVICE MARKETING
Objectives

a) To enable students to acquire knowledge of service marketing

b) To understand the concepts relating to service quality, pricing and demand for services
c) To impart knowledge about insurance services in service marketing
d) To develop practical knowledge about service marketing.
e) To create new ideas in service marketing.

UNIT - I
Marketing of Services - Introduction - Growth of the Service Sector - The Concept of Service -
Characteristics of Services Classification of Services -Using Technology - Developing Human
Resources.

UNIT - II
Marketing mix in services marketing - The seven Ps - Product Decisions - Pricing Strategies-
Promotion of Services and Distribution Methods for Services - Additional Dimensions in
Services Marketing- Internet as a service channel.

UNIT - III
Strategic Marketing Management for Services - Matching Demand and Supply through Capacity
Planning and Segmentation - Internal Marketing of a Service - External versusInternal
Orientation of Service Strategy.

UNIT - IV
Delivering Quality Services - Causes of Service-Quality Gaps - The Customer Expectations
versus Perceived Service Gap - Factors and Techniques to Resolve this Gaps in Service - Quality
Standards, Factors and Solutions.
UNIT - V
Marketing of Services with special reference to Health Services - HospitalityServices including
Travel, Hotels, and Tourism.

66
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Text Books:

S.NO AUTHORS TITLE PUBLISHERS

1 Dr. L. Natarajan Services Marketing Margahm Publications, Chennai
2. M. K. Services Marketing Galgotta Publications
Rampal&S.L.Gupta
3 Geethabansal, Services Marketing Kalyani Publications
AmandeepKaur&Bhavn
a

Reference Books:

S.NO AUTHORS TITLE PUBLISHERS

1. RamneetKaur, Services Marketing Kalyani Publications
Parampalsingh
2. S.M. Jha Services Marketing Himalaya Publications
3. Dr. B. BaLy Services Marketing S. Chand and Co. Publications
4. VasanthiVenugopal& Services Marketing Himalaya Publications
Raghu V.N

Course Outcomes:

Units CO Statement
After studied unit-1, the student will Understand the concepts and evolution of
Unit - I
be able to service marketing.
After studied unit-2, the student will
Unit - II Explore the 4 Ps of service marketing.
be able to
After studied unit-3, the student will To Perceive the strategies in service
Unit - III
be able to marketing.
After studied unit-4, the student will To explore the quality issues of service
Unit - IV
be able to marketing.
After studied unit-5, the student will To understand the different services
Unit - V
be able to organizations.

E- Material

1. http://www.sasurieengg.com/e-course-material/MBA/II-Year
Sem3/BA7013%20SERVICE_MARKETING.pdf

2. http://www.pondiuni.edu.in/storage/dde/downloads/markiv_sm.pdf

67
 B.Com.: Syllabus (CBCS)

INTERNAL ELECTIVE
PAPER - 3
(to choose one out of 3)

A. CUSTOMS AND GOODS AND SERVICE TAX

Objectives
To enable the students to understand basic concepts of goods and service tax.

To analyze the assessment returns and refund of goods and service tax

UNIT - I

CUSTOMS ANDEXCISE DUTY

Introduction-Customs act 1962- Objectives of Customs Act, Levy and collection of Customs
duty , classification of goods , Goods Exempted from Customs duty, Searches ,seizures,
confiscation and penalties. Central excise duty 1944- Nature of excise duty, levy and collection
of excise duty - Type of excise duty , valuation of goods- clearance of goods- clearance of
samples- registration and exemption from registration.

UNIT - II

INTRODUCTION TO GOODS AND SERVICE TAX

Goods and Service Tax - Meaning, History of Goods and Service Tax, Features, Objectives,
Challenges, Types - SWOT (Strength, Weakness, Opportunities, and Threats of Goods and
Service Tax), Scope of Goods and Service Tax - Difference between Indirect Tax and Goods and
Service Tax - Advantages and Disadvantages of Goods and Service Tax - Dimension of Goods
and Service Tax - Effects of Goods and Service Tax in Indian Economy - Impact of Goods and
Service Tax and its Implication.

UNIT- III

GOODS AND SERVICE TAXREGISTRATION

Meaning, Importance, Types, Procedure for Resident and Non- Resident - Application Process
and Enrolment process under Goods and Service Tax - Documents required - Penalties -
Cancellation of Registration - Revocation of Cancellation of Registration.

UNIT- IV

LEVY AND COLLECTION OF GST

Supply - Meaning, Place of Supply, Time of Supply, Value of Supply, Methods of Valuation -
Goods and Service Tax on Exports.

UNIT- V

68
 B.Com.: Syllabus (CBCS)

ASSESSMENT RETURNS AND REFUND OF GOODS AND SERVICE TAX

Assessment - Meaning and types - Accounts and Other Records - Periods of Retention of
Accounts. Returns - Types of returns and their due dates -Furnishings of details of Outward
Supply - Claim of Input tax credit and Provisional Acceptance thereof - Matching and Reversal
and Reclaim at Reduction in Output tax liability. Payments of Goods and Service Tax -TDS and
TCS under Goods and Service Tax - Refund of Goods and Service Tax.

TEXT BOOKS:
S.NO AUTHORS TITLE PUBLISHERS
1. CA HemantNarang Goods and Service Tax Computech
Simplified, A Complete Publications Limited ,
Guide to New Model New Delhi.
GST Law
2. RakeshKumar Goods and Service Tax Diamond Pocket
Books (P) Ltd., New
Delhi.
3. Dr.H.C.MehrotraProf.V.P.Agarw Goods and Service Tax SahityaBhawan
al Publication New
Delhi(2020).

REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. T S Reddy and Hari Prasad Business Taxation Margham Publication.
Reddy
2. Dr. Vinod and K. Students Guide To goods and Taxmann Publications,
SinghaniaMonicSinghania service Tax New Delhi.
3. Datey, V.S. Indirect Tax Law and practice Taxmann Publications Pvt.
Ltd., Delhi,

Course OutComes

Units CO Statement
After studied unit-1, the student will Understand the basics of Customs and
Unit- I
be able to Excise duty.
Unit- II After studied unit-2, the student will Know the fundamental concepts of Goods
be able to and Service Tax (GST).
Unit - III After studied unit-3, the student will Understand the Goods and Service Tax
be able to Registration.
Unit- IV After studied unit-4, the student will Analyze the procedures of Levy and
be able to Collection of GST.
Unit - V After studied unit-5, the student will Understand the Assessment Returns and
be able to Refund of Goods and Service Tax.

69
 B.Com.: Syllabus (CBCS)

INTERNAL ELECTIVE
PAPER - 3
B. INVESTMENT MANAGEMENT
Objectives
1. To enable the students toapply various tools and techniques of Investment and risk
management.
2. To provide knowledge on various investment avenues that benefitsthe individual and nation.

UNIT- I

INTRODUCTION TO INVESTMENT
Investment Meaning- Investment Vs. Speculation- Investment Vs Gambling- Important factors
favorable for investment program- stages in investment - investors classification

UNIT - II

SECURITY INVESTMENT
Meaning- Bonds- Preference Shares- Equity shares- Derivatives- Options- Swaps- Futures-
Mutual funds

UNIT - III

NON SECURITY INVESTMENT

Meaning- Government Securities- Life Insurance- UTI- Commercial banks- Provident fund- Post
office schemes- National Savings Schemes- Fixed Deposit Schemes.

UNIT - IV

RISK AND RETURN

Meaning- Historical and Expected return- Types of risk- Measurement of risk

UNIT - V

FUNDAMENTAL AND TECHNICAL ANALYSIS

Meaning- Economy, Industry and Company Specific analysis- Tools for technical analysis-
Charts, Support and Resistant level analysis.

TEXT BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. Preeti Singh Investment Management Himalaya Publishing
House. New Delhi. 2014
2. Prasanna Chandra Investment Analysis and Tata McGraw - Hill
Portfolio Management, Publishing Company
Limited, New Delhi.
REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS

70
 B.Com.: Syllabus (CBCS)

1. Natarajan L Investment Management Margham Publication,

Security Analysis and Chennai.
Portfolio Management
2. Avadhani VA Investment and Securities Himalaya Publishing
Market in India House, Mumbai.
3. Bhalla VK Investment Management, S.Chand and Company
Security Analysis and Ltd, New Delhi
Portfolio Management

E-Material

1.  www.universityofcalicut.info › ...PDF Investment Management - University of Calicut

2.  www.pondiuni.edu.in › ddePDFSecurtiy Analysis and Portfolio Management
3. https://www.cfainstitute.org › ...PDF the future of investment management - CFA
Institute

Course OutComes
Units CO Statement
After studied unit-1, the student will Understanding the Fundamentals of
Unit - I
be able to Investment
Unit - II After studied unit-2, the student will Knowledge pertaining to Security
be able to Investment.
Unit - III After studied unit-3, the student will Knowledge about Non Security
be able to Investment.
Unit - IV After studied unit-4, the student will Scientific reasoning about Risk and Return.
be able to
Unit - V After studied unit-5, the student will Reflective thinking through Fundamental
be able to and Technical Analysis.

71
 B.Com.: Syllabus (CBCS)

INTERNAL ELECTIVE
PAPER - 3
C. FINANCIAL SERVICES
Course Objective
1. To enable the students to gain knowledge of business financial services.
2. Financial system of a country is closely related to the economic development.
3. There is drastic change in the functioning of financial system in this era of
liberalization, privatization and globalization.
4. The purpose of including Indian Financial system as a subject is to give a clear
understanding and knowledge of Financial system in the present scenario.

UNIT-I

Financial services - meaning - Financial services and economic environment - legal and
regulatory framework - financial institutions and other participants in the financial services
sector - capital and money markets - Instruments - Government - Securities market - SWAP
Analysis

UNIT-II

Introduction to leasing - legal and tax aspects - lease evaluation - Merits and Demerits -
Accounting and Reporting for Lease - lease funding - Types of lease - Lease agreement - Hire
purchase Vs lease - Legal aspects of Hire purchase - rights and duties of hire vendor and hire
purchaser.

UNIT-III

Factoring - Types and feature of factoring agreement - Factoring Vs Bills discounting - Services
of factor - Consumer Finance and credit card services - forfeiting.

UNIT-IV

Venture capital - meaning and characteristics - criteria for assistance - schemes and guidelines -
infrastructure financing - assessment of risk - legal aspects.

UNIT-V

Mutual funds - SEBI Guidelines - Features and types - Management structure and performance
evaluation - Growth and recent trends - Investor services - Credit rating agencies - CRISIL,
CARE, ICRA - Services - Criteria for rating - Symbols.

Note: Questions in Sec. A, B & C - 100 % Theory.

72
 B.Com.: Syllabus (CBCS)

Text Books:

S.No Authors Title Publishers

1 Dr.S.Gurusamy Financial Services Vijay Nicholes Imprint
Pvt. Ltd., Chennai
2. Dr.V.Balu Merchant Banking & Sri Venkateswara
Finance Services Publication, Chennai
Reference Books:

S.No Authors Title Publishers

1. Dr. N. Premavathy Financial Services and Stock Sri Vishnu

Exchange Publications, Chennai.

2. Dr.S.Gurusamy Financial Services and Systems Vijay Nicholes Imprint

Pvt. Ltd., Chennai

Related Journals:

1. Journal of Finance.
2. The Review of Financial Studies.
3. Journal of Financial Economics.
4. Journal of Accounting and Economics.
5. Journal of International Money and Finance.
6. Journal of Business Finance & Accounting.
7. Journal of International Financial Management and Accounting.
8. Journal of Financial Services Research

E-Materials:

1.  "Financial Services: Getting the Goods". IMF. 28 March 2012. Retrieved 8

September2015.
2. "Access to a financial account or services". Our World in Data. Retrieved 15
February2020.
3. "Bill Summary & Status 106th Congress (1999 - 2000) S.900 CRS Summary - Thomas
(Library of Congress)". Retrieved 2011-02-08.
4.  Roberts, Richard (2008). The City: A Guide to London's Global Financial Centre.
Economist. p. 2.
5.  "Research and statistics FAQ". The City of London. Archived from the original on 26
September 2011. Retrieved 23 February 2012.
6.  "Triennial Central Bank Survey - Foreign exchange and derivatives market activity in
2004"

73
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Course Out Comes

Units CO Statement
After studied unit-1, the student will To gain knowledge about Financial
Unit - I
be able to Services, Capital and Money Markets
Unit - II After studied unit-2, the student will To gain effective knowledge about leasing.
be able to
Unit - III After studied unit-3, the student will To impart knowledge about Factoring.
be able to
Unit - IV After studied unit-4, the student will To know about Venture capital.
be able to
Unit - V After studied unit-5, the student will To learn about Mutual funds.
be able to

74
 B.Com.: Syllabus (CBCS)

SKILL BASED SUBJECT

PAPER - 4
HUMAN RESOURCES MANAGEMENT

Objectives
1. To enable the students to understand the Human resource management concepts and
principles.
2. To create an awareness about the existing HR practices of the companies in India.

UNIT - I

INTRODUCTION TO HUMAN RESOURCES MANAGEMENT

Definition - Meaning, Nature, Scope and Objectives, Functions, Importance.Qualities and Role
of HR Manager - Problems and Challenges of HR Manager - Changing Environment of HRM,
Changing role of HRM.

UNIT - II

HUMAN RESOURCE PLANNING

Definition, Need and Importance, HRP Process, Problems And Barriers To HRP, HRP
Effectiveness. Job Analysis - meaning, process, Job Description and Job Specification.Job
Design meaning and methods.

UNIT - III

RECRUITMENT AND SELECTION

Meaning and Definition, Objectives, Sources of Recruitment, Process, Methods and Recruitment
Practices In India.Selection- Meaning and Definition, Objectives,Process and preparation of
Curriculum Vitae.

UNIT - V

TRAINING AND DEVELOPMENT, PERFORMANCE APPRAISAL

Meaning - Nature, Principles, Assessing The Needs Of Training, Inputs And Gaps In Training -
Training And Development As Source Of Competitive Advantage - Methods Of Training,
Evaluation Of Effectiveness Of Training Programme, Making The Training Effective-HR
Culture In MNCs.Performance and Potential Appraisal - Meaning, Purpose-Process - Methods -
Traditional and Modern Methods - Problems. Human Resource Accounting- Methods of
valuation of Human resources, Controlling costs of Human Resources.

75
 B.Com.: Syllabus (CBCS)

TEXT BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. Dr.S.S. Khanka Human Resource S. Chand Publishing,
Management (Text & New Delhi, 5th edition
Cases) (2013).
2. L.M. Prasad Human Resource Sultan Chand and sons,
Management (Text & New Delhi, 3rd edition
Cases) (2014).

REFERENCE BOOKS
S.NO AUTHORS TITLE PUBLISHERS
1. K. A. Aswathappa Human Resource Himalaya Publishing
Management House, 8th edition.
2. C. B. Mamoria Personnel Management Himalaya Publishing
House Pvt., Ltd, 13th
edition (2019).
3. P. C. Tripathi Personnel Management and Sultan Chand and sons,
industrial relations New Delhi, 21st edition
(2013).
4. P.SubbaRao Personnel and Human Himalaya Publishing
Resource Management House.

E-Material

1.Online Study Material for Commerce courses - LPU Distance 

Course OutComes

Units CO Statement
After studied unit-1, the student will Understanding the basics of Human
Unit - I
be able to Resource Management.
Unit - II After studied unit-2, the student will Ability to plan Human resource.
be able to
Unit - III After studied unit-3, the student will Knowledge about leadership qualities
be able to through Recruitment and Selection.
Unit - IV After studied unit-4, the student will Comprehension about Training and
be able to Development.
Unit - V After studied unit-5, the student will Awareness about Performance and
be able to Potential Appraisal.

************

76