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Bcom. GST 22-23

SYLLABUS WITH NAAN MUDHALVAN SKILL COURSES

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34 views

Bcom. GST 22-23

SYLLABUS WITH NAAN MUDHALVAN SKILL COURSES

Uploaded by

admin

We take content rights seriously. If you suspect this is your content, claim it here.

Available Formats

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You are on page 1/ 83

B. Com.

GST

Syllabus

AFFILIATED COLLEGES

Program Code: ***

2022 – 2023 onwards

BHARATHIAR UNIVERSITY
(A State University, Accredited with “A” Grade by NAAC,
Ranked 13th among Indian Universities by MHRD-NIRF,
World Ranking : Times - 801-1000, Shanghai - 901-1000, URAP - 1047 )
Coimbatore - 641 046, Tamil Nadu, India
B.Com.(GST) 20221-232 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Program Educational Objectives (PEOs)

B.Com (GST) program describe accomplishments that graduates are expected to attain
within five to seven years after graduation
Be fully equipped with all the required managerial and entrepreneurial skills to start
PEO1 or run own family business or play a significant and responsible role in existing
business.
Be able to demonstrate professional skills and values to accept, manage and
PEO2
successfully resolve the challenges in manufacturing and service industries.
Be fully qualified, prepared and oriented to pursue professional courses such as CA,
PEO3 CMA, ACCA, CFA and/or any other such reputed professional/managerial courses
including recognised professional certification courses in GST.
Be able to pursue career in professional accounting or finance or in tax consultancy
PEO4
with strong inclination for life-long continuous learning and development.
Competent enough to pursue higher studies for career in academics including
teaching and research and eventually to provide innovative and exemplary
PEO5
leadership in any education institution, in particular, engaged in Commerce and
Business Administration and Management Education.

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Program Specific Outcomes (PSOs)

After the successful completion of B.Com (GST) program, the students are expected to
Acquire accounting and financial competencies and necessary knowledge and skill
PSO1
to apply the same in business situation appropriately and effectively.
Fully empowered with managerial and entrepreneurial competencies to confidently
PSO2
provide required and effective leadership in business, industry and organisations.
Acquire analytical skill, problem-solving skills and inter-personal skills as required
PSO3
in business organisations.
Be fully competent to effectively engage in providing financial and managerial
PSO4 services and technical advices to any business organisation or institution in the
country or globally.
Acquire thorough knowledge and skill with regard to application of law and rules
PSO5 relating to indirect taxes such as GST and Customs Duties and also of Direct Taxes.

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Program Outcomes (POs):

On successful completion of the B.Com (GST) Program, the students should be able to do the
following:
Demonstrate skill to apply knowledge in all aspects of work relating to all branches
PO1 of accounting viz., financial accounting, management accounting and cost
accounting in technology-driven business environment.
To be able to understand, analyse and effectively offer professional service with
regard to direct taxation and indirect taxation in particular GST procedure, practice
PO2
and legal compliance as an independent practitioner or working in a business
organisation.
Apply financial management skills in business effectively using the theories,
PO3
principles, methods, tools and techniques acquired.
To be able to communicate Financial information to a range of audiences under
PO4
any situation both in written and oral formats.
To be able to apply computational and analytical skills and methods to identify,
PO5 evaluate and resolve complex business problems relating to strategic and other
critical issues.

Page 3 of 82
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BHARATHIAR UNIVERSITY COIMBATORE 641 046
B Com GST Curriculum
(For the students admitted during the academic year 2022 – 23 onwards)

Credits
Hours Maximum Marks
COURSE
COURSE TITLE The Prac
CODE CIA ESE Total
ory tical
FIRST SEMESTER
I Language-I 4 6 50 50 100
II English-I 4 6 50 50 100
III Core I – Financial Accounting I 4 6 50 50 100
III Core II – Tax System in India 4 5 50 50 100
III Allied : I - Business Economics 4 5 50 50 100
IV Environmental Studies # 2 2 - 50 50
Total 22 30 250 300 550
SECOND SEMESTER
I Language-II 4 6 50 50 100
II English-II 2 4 25 25 50
Language proficiency for
employability Naan Mudhalvan
Schemehttp://kb.naanmudhalvan.in/Bh 2 2 25 25 50
arathiar_University_(BU)
III Core III – Financial Accounting II 4 5 50 50 100
III Core IV – Fundamentals of GST 4 5 50 50 100
III Allied Paper II : Business Mathematics 4 6 50 50 100
IV Value Education – Human Rights # 2 2 - 50 50
Total 22 30 250 300 550
THIRD SEMESTER
I Language-III 4 6 50 50 100
III Core V – Corporate Accounting 3 5 30 45 75
III Core VI – Principles of Marketing 3 4 30 45 75
III Core VII – Classification under GST 3 4 30 45 75
III Allied Paper III : Statistics for Business 3 6 30 45 75
IV Skill Based Subject-I : Executive Business 3 3 30 45 75
Communication
IV Tamil @ /Advanced Tamil # (or) Non-Major 2 2 - 50 50
Elective – I : Yoga for Human Excellence #
/ Women’s Rights # / Constitution of India#
Total 21 30 200 325 525
FOURTH SEMESTER
I Language-IV 4 6 50 50 100
III Core VIII – Registration & Valuation under 3 3 30 45 75
GST
III Core IX – Financial Management 4 4 50 50 100
III Core X – Business Regulatory Framework 3 3 30 45 75
III Core XI – Higher Corporate Accounting 4 5 50 50 100
III Allied : IV : Indian economy 3 4 30 45 75
IV SkillbasedSubject-2 -Nan
Mudhalvan – office 2 3 25 25 50
Fundamentals
http://kb.naanmudhalvan.in/Bhara
thiar University_(BU)
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IV Tamil/Advanced Tamil (or)

Non-major elective –II : General Awareness 2 2 - 50 50
#
Total 25 27 3 265 360 625
FIFTH SEMESTER
III Core XII – Income Tax law and Practice 4 5 50 50 100
III Core XIII– Assessment & Administration of 4 5 50 50 100
GST
III Core XIV – Cost Accounting 4 5 50 50 100
III Core XV – Company Law 4 4 50 50 100
III Core XVI - Banking Law, Theory &Practices 3 4 30 45 75
III Elective –I : 4 4 30 45 75
IV Skill Based Subject-III : Fundamentals of 3 - 3 30 45 75
Entrepreneurship
Total 26 27 3 290 335 625
SIXTH SEMESTER
III Core XVII – Management Accounting 4 6 50 50 100
III Core XVIII - Principles of Auditing 4 5 50 50 100
III Core XIX – Introduction to Customs Law 3 5 50 50 100
III Core XX- GST Practical training 3 - 3 30 45 75
III Elective –II : 3 4 30 45 75
III Elective –III : 3 4 30 45 75
Skill based Subject-IV: Naan Mudhalvan –
Fin Tech Course – 2(Capital Markets/Digital
Marketing/Operational Logistics) 2 3 25 25 50
http://kb.naanmudhalvan.in/Bharathi
ar_University_(BU)
V Extension Activities @ 2 - 50 - 50
Total 24 27 3 315 310 625
Grand Total 140 171 9 1570 1930 3500
ELECTIVE LIST
ELECTIVE 1 A Legal aspects of business
B Consumer Protection Law
C Corporate Governance
ELECTIVE 2 A Corporate Law
B Introduction to Industry 4.0
C Business Research Methods
ELECTIVE 3 A Cyber Law
B E-Commerce
C Project & Viva Voce

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First Semester

Course code TITLE OF THE COURSE L T P C

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Core - I FINANCIAL ACCOUNTING I 4 - - 4

Syllabus 2021-
Pre-requisite Basic knowledge on accounting principles
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Demonstrate an in-depth understanding of the fundamental accounting concepts, principles,
and conventions in accounting practices
2. Illustrate procedures to prepare, interpret, analyse and evaluate financial statements of
business firm

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember principles of Double-Entry Book-Keeping K1
2 Understand financial statements of Non-Trading Organizations K2
3 Apply the methods of rectification of errors/ differences and prepare Bank K3
reconciliation statement.
4 Evaluate the numerical computation of accounting relating to disposal of fixed K4
assets.
5 Analyse the features and defects of accounting from incomplete records or single K4
entry book-keeping.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Introduction to Financial Accounting 19 hours

Meaning and scope of Accounting, Basic Accounting Concepts and Conventions- Objectives
of Accounting- Double Entry Book Keeping- Journal, Ledger, Preparation of
Trial Balance- Preparation of Cash Book.
Unit:2 Accounting for Non Profit Organizations 18 hours
Preparation of Final Accounts of a Sole Trading Concern- Adjustments Receipts and Payment
Account, Income &Expenditure Account and Balance Sheet of Non Trading Organizations.

Unit:3 Bank Reconciliation Statement 17 hours

BankReconciliationStatement–Errors-Classificationoferrors-Rectificationof errors.

Unit:4 Depreciation 17 hours

Depreciation- Meaning, Causes, Types- Straight Line Method-Written Down Value Method-
Insurance Policy Method, Sinking Fund Method &Annuity Method.

Unit:5 Single Entry System 17 hours

Single Entry - Meaning, Features, Defects, Differences between Single Entry and Double Entry
System - Statement of Affairs Method - Conversion Method
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars - webinars

Total Lecture hours 90 hours

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Text Book(s)
1 Financial Accounting-T.S. Reddy & A. Murthy, Margham Publications Chennai.
2 Advanced Accounting-R.L.Gupta& V.K.Gupta,- Sultan Chand & Sons.New Delhi.
3 Financial Accounting -S.Parthasarathy and A. Jaffarulla, Kalyani Publishers-NewDelhi.

Reference Books
1 Financial Accounting, Jain & Narang, Kalyani Publishers. New Delhi.
2 Advanced Accounting, Shukla & Grewal,S Chand New Delhi.
3 Financial Accounting,P.C.Tulsian-,Pearson Education India
4 Financial Accounting, Dr.Radha, Prasanna Publishers, 2010

Course Designed By: Mrs.G.Nithya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S M
CO3 M L S S M
CO4 M M S S M
CO5 M L S S M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - II TAX SYSTEM IN INDIA 4 - - 4
Syllabus 2021-
Pre-requisite Basic knowledge in Taxation
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To gain knowledge regarding provisions of CGST/SGST ACT 2016.
2. To provide adequate knowledge in the application of Goods and service tax in day to day
business
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the Revenues system in India K2
2 Analyse the basic concepts of Direct Tax and Indirect Tax in India. K4
3 Apply the basis of valuation in Taxation K3
4 Remember the provisions of CGST/SGST ACT 2016 K1
5 Application of GST in Business K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6 – Create

Unit:1 Tax system 15 hours

Constitution of India (Provision related to Taxation) & Important Legal Maxims. Important
judgments relating to constitutional validity of levy provisions

Unit:2 Direct Tax and Indirect tax 15 hours

Direct & indirect taxes - Meaning of Tax and Taxation - Types of Taxes: Direct and Indirect Taxes
- Features – Merits and Limitations - Comparison of Direct and Indirect taxes.

Unit:3 Basics of Valuation 15 hours

Constitutional basis of Taxation in India- Methods of levying Indirect Taxes: Advoleram and
Specific. Contribution of Indirect taxes to Government Revenues.

Unit:4 Goods and Service Tax 15 hours

Goods and Services Tax in India - Introduction–Concept of GST- Need for GST – Advantages of
GST. Structure of GST in India: Dual Concept – CGST- SGST- UTGST-IGST.

Unit:5 Structure and Functions of GST 13 hours

Subsuming of Taxes- GST Rate Structure in India. GST Council: Structure and Functions. -
Important Definitions: Discussion on definition of goods, service, Supply.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

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Text Book(s)
1 Goods and Service Tax in India, CA Pritham Mahure, Sultan Chand Publications2017
2 Laws and Practice, S.S. Gupta– GST –Taxmanns Publications, New Delhi, 2017.

Reference Books
1 Hand Book on Service tax & Goods and Service Tax (Finance Act 2016)-Pathik Shah, (along
with amendments of Finance Bill, 2017.
2 Commercial GST – The Game Changer – Monish Bhalla–Commercial Law Publishers (India)
Pvt. Ltd, New Delhi. 2018

Course Designed By: Mr P C Libeesh

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S M
CO3 M L S S M
CO4 M M S S M
CO5 M L S S M
*S-Strong; M-Medium; L-Low

Page 10 of 82
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Course code TITLE OF THE COURSE L T P C

Allied : I BUSINESS ECONOMICS 4 - - 4
Syllabus 2021-
Pre-requisite Basic Knowledge on economy
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Examine the importance and application of economic analysis to business decision making.
2. Include application-oriented cases and interesting discussions of current economic environment
relevant to business.
3. Acquire the skill to apply them to a variety of economic situations.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember the Basic Concepts in Economics and the Nature of Economic Problems K1
and the role and responsibilities of Business Economist.
2 Understand simple market situations with changes in Demand and Supply. K2
3 Analyse the theories relating to Product and Cost relationship. K4
4 Apply, Compare and Contrast four basic market types or structures. K3
5 Analyse the relevance of measuring Nation’s Economic Performance through various K4
Methods of Calculating GDP.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6 – Create

Unit:1 Introduction on Business Economics 12 hours

BusinessEconomics–Meaning-Definition-ScopeofBusinessEconomics–Micro and Macro
Economics –Economic Concepts Applied in Business Economics-Role and Responsibilities of a
Business Economist

Unit:2 Law of Demand 18 hours

Law of Demand - Determinants of Demand - Demand Distinctions – Indifference Curve Analysis-
Consumer'sEquilibrium-ElasticityofDemand-Types-Measurement- Demand Forecasting -Methods
of Demand Forecasting

Unit:3 Cost-Output Relationship 15 hours

Cost Concepts-Cost-Output Relationship-Production Function – Iso-quants –Law of Variable
Proportions-Returns to Scale -Producer's Equilibrium

Unit:4 Market Structure 14 hours

Market–Meaning-MarketStructure-PerfectCompetition–Features–Imperfect Competition–Features-
Monopoly –Monopolistic Competition-Oligopoly: Cartels, Price Leadership and Price Rigidity–
Pricing under Perfect and Imperfect Competition–Price Discrimination under Monopoly

Unit:5 National Income 14 hours

National Income-Definition-Concepts of National Income–Uses-Methods of Calculating National
Income–Difficulties in Estimation of National Income –National Income and Economic Welfare

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 Business Economics, H.L. Ahuja - 13th edition, 2016, S. Chand Publication, N. Delhi, 978-
9352533312
2 Economics for Business - John Sloman, Kevin Hinde, Dean Garratt - 6th Edition, Pearson
2013, ISBN: 9780273792598
3 Business Economics, Andrew Gillespie - 2nd Edition (2013), Oxford University Press, ISBN:
978-0199657995.

Reference Books
1 Managerial Economics - Geetika, Piyali Gosh, Purba Roy –3ed edition, 2017, Tata McGraw
Hill Education Publication, ISBN: 978—9387067622
2 Principles of Business Economics ,P.N. Reddy and H.R. Appanniah - 2003 Edition, Sultan
Chand & Co., New Delhi, ISBN: 9788121910439
3 Business Economics, K.P.M Sundharam& E. N. Sundharam - 2010 edition, Sultan Chand &
Sons, TB, N.Delhi, ISBN: 9788180548222

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S M S S M
CO3 S M S S S
CO3 S L S S M
CO4 S M S S S
CO5 S L S S M
*S-Strong; M-Medium; L-Low

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Second Semester

Course code TITLE OF THE COURSE L T P C

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Core - III FINANCIAL ACCOUNTING -II 4 - - 4

Syllabus 2021-
Pre-requisite Basics Knowledge on accounting
Ve rsion 2022
Course Objectives:
The main objectives of this course are to:
1. To discuss the accounting treatment of partnership on various ground such as admission,
death, insolvency, retirement etc.
2. To Prepare books of accounts of Departmental, Dependent and independent branches.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand accounting of Goods invoiced at selling price, maintenance of K2
memorandum stock a/c and memorandum debtors & Branch adjustment a/c
2 Analyse the necessity to prepare various departmental accounts K4
3 Analyse the implications on default and repossession accounting treatment K4
4 Remember accounting adjustment of Partner's Capital on admission and Retirement K1
of Partners.
5 Apply the technique and methods accounting treatment during insolvency, K3
grounds like illegal/unlawful, at will, and under court orders
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6 – Create

Unit:1 Branch Accounts 15 hours

Branch Accounts- Dependent branches-Stock and Debtors system- Independent branch (Foreign
branch excluded).

Unit:2 Departmental Accounts 15 hours

Departmental Accounts- Basis for allocat ion of expenses - Inter depart ment al
Transfer at cost or selling price

Unit:3 Hire Purchase and Instalment Accounts 15 hours

HirePurchaseandinstalment-Defaultandrepossession-HirePurchasetrading Account –Instalment
Purchase System.

Unit:4 Partnership- Admission & Retirement 13 hours

Admission of a partner- Retirement of a partner.

Unit:5 Partnership- Dissolution 13 hours

Dissolution of a partnership-Insolvency of a partner(Application of Indian Partnership Act 1932) –
Insolvency of all partners-Gradual realization of assets and piecemeal distribution (Proportionate
Capital method only)

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

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Text Book(s)
1 FinancialAccounting,T.S.Reddy&A.Murthy,8thedition2013,MarghamPublications,
Chennai,ISBN:978-9381430477
2 AdvancedAccountancy,GuptaR.L.,RadhaswamyM.,Vol-
I,13ed,2018,SultanChand&Sons,N.Delhi,ISBNNo. :978-81-8054-699-0
3 AdvancedAccountsVOLUMEI,MCShukla,SCGupta&TSGrewal,19/e,2016,S.Chand
Publishing,N.Delhi,ISBN:9789352533022

Reference Books
1 FinancialAccountancy-Vol-1,Jain& Narang,18threvisededition2012(Reprinted2014),
KalyaniPublishers,N.Delhi,ISBN:978-93-272-2498-6
2 FinancialAccounting-AManagerialPerspective,R.Narayanaswamy,5thedition2014,Prentice
HallIndiaLearningPrivateLimited,ISBN-13:978-8120349490
3 FinancialAccountingVolume-1,M.Haniff&A.Mukherjee,3rdedition2015,McGrawHill
Education,ISBN:978-9339223359

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S S
CO3 M M S S S
CO3 M L S S S
CO4 M M S S S
CO5 M L S S S
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - IV FUNDAMENTALS OF GST 4 - - 4
Syllabus 2021-
Pre-requisite Basic knowledge about the Indian Tax system
Ve rsion 2022
Course Objectives:
The main objectives of this course are to:
1. Provide Knowledge about Levy of GST
2. Have an in-depth knowledge about ITC and Composition of Tax in GST

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand about GST levy K2
2 Application of composition levy in different aspects of business K3
3 Remember GST Rate slab K1
4 Apply GST in imports and exports. K3
5 Analyse the value of ITC in GST K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6 – Create

Unit:1 Levy of GST 15 hours

Levy of GST: Levy of CGST & IGST (Levy residing in two statues – CGST and SGST and
working simultaneously (replace SGST with UTGST to show parallel)) - Section 9 of CGST &
Section 5 of IGST Act.

Unit:2 Composition Levy 15 hours

Composition levy- Meaning and Applicability-Provisions relating to eligibility limits for
composition scheme-

Unit:3 Input Tax Credit 15 hours

GST Rate slab- Input Tax credit- Eligibility , Conditions and Provisions for availing ITC-
Documents for claiming – Apportionment of credit and Blocked credits- Non availability of ITC.

Unit:4 Exports and Imports 14 hours

Job work- Matching, Reversal and reclaim of ITC- Export and Import of Goods-Zero rated supply.

Unit:5 14 hours
Computation of ITC, Aggregate turnover and Composite Tax (simple problems)

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Theory (80): Problem (20)

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Text Book(s)
1 T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation (Goods and Services Tax - GST),
Margham publications 2nd Edition 2020
2 CA Pritham Mahure, Goods and Service Tax in India, 2017
3 S.S. Gupta– GST – Laws and Practice, Taxmanns Publications, New Delhi, 2017.

Reference Books
1 Hand Book on Service tax & Goods and Service Tax (Finance Act 2016).Pathik Shah, (along
with amendments of Finance Bill, 2017.
2 Commercial GST – The Game Changer –Monish Bhalla–Commercial Law Publishers (India)
Pvt.Ltd, New Delhi. 2018

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S S
CO3 M L S S S
CO4 M M S S M
CO5 M L S S M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Allied - II BUSINESS MATHEMATICS 4 - - 4
Syllabus 2021-
Pre-requisite Basic knowledge on mathematics
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Expose the students on the Mathematics that are used in day-to-day business operations
2. Gain skill in viewing the business problems in more systematic way
3. Solve various managerial problems and make effective decisions in various fields

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the need of Mathematics of Finance in day-to-day working of the K2
business.
2 Apply the theory of matrices in business problems. K3
3 Remember to solve basic algebraic functions. K1
4 Apply Mathematics in Business situation K3
5 Formulate Linear Programming Problems. K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6 – Create

Unit:1 Theory of Sets and Series 18 hours

Set Theory–Arithmetic and Geometric Series– Simple and Compound Interest– Effective rate of
Interest–Sinking Fund– Annuity-Present Value – Discounting of Bills– True Discount – Banker’s
Gain.

Unit:2 Matrices 18 hours

Matrix: Basic Concepts– Addition and Multiplication of Matrices–Inverse of a Matrix–Rank of
Matrix-Solution of Simultaneous Linear Equations–Input-Output Analysis.

Unit:3 Algebraic functions 18 hours

Variables, Constants and Functions–Limits of Algebraic Functions– Simple Differentiation of
Algebraic Functions– Meaning of Derivations– Evaluation of First and Second Order Derivatives–
Maxima and Minima– Application to Business Problems.

Unit:4 Differential Calculus 16 hours

Elementary Integral Calculus– Determining Indefinite and Definite Integrals of simple Functions–
Integration by Parts.

Unit:5 Linear Programming 18 hours

Linear Programming Problem–Formation– Solution by Graphical Method Solution by Simple
Method.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars
Note: Theory questions shall be restricted to Section A of the Question Paper

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Total Lecture hours 90 hours

Text Book(s)
1 “Business Mathematics & Statistics”, Navanitham, P.A, Jai Publishers, Trichy-21
2 “Introduction to Business Mathematics”, Sundaresan and Jayaseelan, Sultan Chand Co &
Ltd., New Delhi
3 “Business Mathematics”, Sanchetti, D.C and Kapoor V.K., Sultan Chand & Co, New Delhi

Reference Books
1 G.K. Ranganath, C.S. Sampamgiram and Y.Rajan, “A Text book of Business Mathematics,
Himalaya Publishing House
2 Gupta P.K and Gupta S.P., Business Statistics and Business Mathematics, Sultan Chand and
sons (2013 edition)

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S M
CO3 M L S S M
CO4 M M S S M
CO5 M L S S M
*S-Strong; M-Medium; L-Low

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Third Semester

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Course code TITLE OF THE COURSE L T P C

Core - V CORPORATE ACCOUNTING 4 - - 4
Basics knowledge on fundamentals of financial Syllabus 2021-
Pre-requisite
accounting Version 2022
Course Objectives:
The main objectives of this course are to:
1. To enrich the students with the basic concepts in corporate accounting.
2. To gain insight into the procedure relating to preparation of company final accounts.
3. To enlighten the students about the reduction and reorganization of share capital and goodwill.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember the basic concepts in corporate accounting. K1
2 Remember the rules of preparation of company final accounts K1
3 Apply the methods of valuing goodwill and shares. K3
4 Analyse about the alteration of companies share capital K4
5 Understand the accounting procedures followed by corporate as per new companies K2
Act 2013
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6– Create

Unit:1 Issue of Shares and Debentures 20 hours

Issue of Shares and Debentures-Various Kinds-Forfeiture-Reissue– Underwriting of Shares and
Debentures.

Unit:2 Redemption of Preference Shares and Debentures 20 hours

Redemption of Preference Shares and Debentures-Purchase of business-Profits Prior to Incorporation.

Unit:3 Company Final Accounts 20 hours

Preparationofcompanyfinalaccounts-Companybalancesheet-Computationof Managerial
Remuneration.

Unit:4 Valuation of Shares and Goodwill 20 hours

Valuation of Shares and Goodwill

Unit:5 Alteration of Share Capital 23 hours

Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars
Total Lecture hours 105 hours
Text Book(s)
1 Corporate Accounting, T.S.Reddy and A.Murthy, Margam Publications, 2010
2 Advanced Accounting, Volume II,S.P.Jain and K.L.Narang, Kalyani Publishers,2008
3 Advanced Accounting, VolumeII, R.L.Gupta and M.Radhaswamy, Sultan Chand Publications,
Newdelhi,2002

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Reference Books
1 Advanced Accounting, M.C.Shukla and T.S.Grewal, VolumeII, Sultan Chand Publications,
Newdelhi,
2 Advanced Accountancy, Maheshwari & Maheshwari: Vikash Publications, Newdelhi, 2000
3 Advanced Accounting, Arulanandam and Raman, Himalaya Publications, Newdelhi, 1999
4 Corporate Accounting ,Hanif & Mukherjee : Tata McGraw-Hill,Newdelhi,2006

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S S
CO3 M M S S S
CO3 M L S S S
CO4 M M S S S
CO5 M L S S S
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - VI PRINCIPLES OF MARKETING 4 - - 4
Syllabus 2021 -
Pre-requisite Basic knowledge on marketing
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Enable the students to understood principles of marketing management.
2. Explore how marketers deliver value in satisfying customer needs and wants, determine
which target markets the organization can best serve, and decide upon appropriate products,
services and programmes to serve these markets.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the importance of marketing K2
2 Apply the various marketing functions in the business. K3
3 Analyse the consumer behaviour K4
4 Analyse the marketing mix in today’s context. K4
5 Understand the problems in consumerism and agricultural marketing K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6 – Create

Unit:1 Introduction to Marketing 15 hours

Marketing – Definition of market and marketing – Importance of marketing – Modern marketing
concepts – Global marketing – E-marketing and Tele marketing – Meaning and concepts –Marketing
ethics – Career opportunities in marketing

Unit:2 Marketing Functions 15 hours

Marketing Functions – Buying – Selling – Transportation – Storage – Financing – Risk bearing –
Standardization – Market information.

Unit:3 Consumer Behaviour 15 hours

Consumer bahaviour- Meaning – Need for studying consumer behavior – Factors influencing
Consumer behavior – Market segmentation – Customer relations marketing

Unit:4 Marketing Mix 14 hours

Marketing mix – Product mix – Meaning of product – Product life cycle - Branding – Labeling
– Price mix – Importance – Pricing objectives – Pricing strategies – Personal selling and sales
promotion – Advertising - Place mix – Importance of channels of distribution – Functions of
middleman – Importance of retailing in today’s context.

Marketing and Government 14 hours

Unit:5
Marketing and government – Agricultural marketing – Problems – Remedial measures – Bureau
of Indian standards – Agmark – Consumerism – Consumer protection – Rights of consumers.

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars
Total Lecture hours 75 hours
Text Book(s)
1 Marketing Management, Rajan Sexena, Tata McGraw-Hill Education, 2005
2 Principles of Marketing, Philip Kotler and Gary Armstrong, Pearson Education.

Reference Books
Marketing Management, V.S.Ramasamy and Namakumari, McGraw Hill
1
Education, 2017
2 Marketing, R.S.N.Pillai and Bagavathi, S Chand & Company, 2010.

Course Designed By: Ms.G.Nithya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L M M M
CO2 L L M M S
CO3 L L M M S
CO4 L L M M S
CO5 L L M M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - VII CLASSIFICATION UNDER GST 4 - - 4
Syllabus 2021-
Pre-requisite Basic Knowledge on fundamentals of GST
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Provide Knowledge about Levy of GST
2. Have an in-depth knowledge about Forms and Composition of Tax in GST

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember about the classification of goods and services K1
2 Understand about the reverse charge K2
3 Analyse different forms in GST K4
4 Apply the apportionment of credit & Blocked credits to goods and services K3
5 Understand the E-Way bill for transportation of goods in GST K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Classification of Goods & Services 18 hours

Classification of goods & services – taxable supplies – Non-taxable supplies – exempt supplies –
nil rated supplies, Composite Supplies or Mixed Supplies. Classification of Goods as per
notification, Classification of Services as per notification, Classification Principles as evolved by
Courts.

Unit:2 Reverse Charge 18 hours

Reverse charge- Meaning- Liability to pay under reverse charge- Goods and Services notified under
reverse charge, services notified under the scheme. GST registration under RCM.

Unit:3 Forms in GST 18 hours

Details in form GSTR-1, GSTR - 2, GSTR -2A, GSTR - 3, GSTR - 4, GSTR - 5.

Unit:4 Apportionment of credit & Blocked credits 18 hours

Concept of Apportionment of credit & Blocked credits – Basic definitions, Section 17, ITC Rules
on Capital Goods under GST, ITC for banking sector.

E-way bill 16 hours

E-way bill –Issue & Generating E- Way bill – Format of E- Bill- Responsibilities of transporter–
Provisions relating to E- Way Bill.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars
Total Lecture hours 90 hours

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Text Book(s)
1 T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation (Goods and Services Tax - GST),
Margham publications 2nd Edition 2020
2 Goods and Service Tax in India , CA Pritham Mahure, 2017
3 GST – Laws and Practice , S.S. Gupta– Taxmanns Publications, New Delhi, 2017.

Reference Books
1 Hand Book on Service tax & Goods and Service Tax (Finance Act 2016). Pathik Shah, (along
with amendmends of Finance Bill, 2017.
2 Commercial GST – The Game Changer – Monish Bhalla–Commercial Law Publishers (India)
Pvt.Ltd, New Delhi. 2018

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S S
CO3 M L S S S
CO4 M M S S M
CO5 M L S S M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Allied - III STATISTICS FOR BUSINESS 4 - - 4
Syllabus 2021-
Pre-requisite Basic knowledge in arithmetic calculations
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Applications of Statistical Tools that are essential for Commerce, Economics and Industry
2. Get skilled at acquiring, organizing, presenting and processing data to make meaningful
inferences that will help in the decision making process
3. Evaluate the relationships between multiple business-variables based on data.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand how data is collected, classified and displayed diagrammatically. K2
2 Remember the measures of dispersion like range, Mean deviation, variance and K1
standard deviation and coefficient of variation
3 Analyse relation between two characteristics of data K4
4 Analyse the values of Index Numbers and describe how they represent changes in key K4
economic factors like cost of living, production trends and income variations
5 Understand the standard techniques of time series analysis as applied in the finance K2
Area
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Measures of Central Tendency 16 hours

Meaning and Scope of Statistics–Characteristics and Limitations– Presentation of Data by
DiagrammaticandGraphicalMethods-MeasuresofCentralTendency–Mean,Median, Mode,
Geometric Mean, Harmonic Mean

Unit:2 Measures of Dispersion 18 hours

Measures of Dispersion and Skewness – Range, Quartile Deviation and Standard Deviation –
Pearson’s and Bowley’s Measures of Skewness

Unit:3 Correlation and Regression 18 hours

SimpleCorrelation–Pearson’scoefficientofCorrelation–Interpretation of coefficient of Correlation–
Concept of Regression Analysis–Coefficient of Concurrent Deviation

Unit:4 Index Numbers 18 hours

Index Numbers (Price Index Only)–Method of Construction– Wholesale and Cost of Living
Indices, Weighted Index Numbers–LASPEYRES’ Method, PAASCHE’S Method, FISHER’S
Ideal Index. (Excluding Tests of Adequacy of Index Number Formulae)

Unit:5 Analysis Of Time Series 18 hours

Analysis of Time Series and Business Forecasting– Methods of Measuring Trend and Seasonal
Changes (including problems) Methods of Sampling–Sampling and Non-sampling
errors(Theoretical aspects only

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars
NOTE: Theory: 20 % Problem : 80 %
Total Lecture hours 90 hours
Text Book(s)
1 Business Mathematics and Statistics,PA. Navnitham: Jai Publishers,Trichy,ISBN 978-81-
927229-5-5.
2 Statistical Methods.S. P. Gupta, Margham Publications
3 Economic And Business Statistics M. Sivathanu Pillai:S. Chand Publications.

Reference Books
1 Williams:Statistics For Business And Economics, Anderson, Sweeney, II Edition,Cengage
Learning India Pvt. Ltd., DelhI, ISBN-13:978-81-315-1705-5
2 Statistics For Management, K Subramani, A Santha: 2nd Edition, Scitech Publications(India)
Pvt. Ltd. Chennai, 978 81 8371 255 2

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L S M S
CO3 M M S M S
CO3 M L S M S
CO4 M M S M S
CO5 M L S M S
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Skill Based - I EXECUTIVE BUSINESS COMMUNICATION 3 - - 3
Syllabus 2021-
Pre-requisite Basic Knowledge in the area communication
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To infer verbal and non-verbal communication ability through presentations.
2. To execute the principles of Listening, Reading and Writing skills effectively.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember the Communication process K1
2 Understand the principles of Listening, Reading and Writing skills effectively. K2
3 Apply communication skills for different situations. K3
4 Analyse various levels of organizational communication and communication barriers K4
while developing an understanding of Communication as a process in an organization.
5 Understand the formal and informal communications K2
6 Compose effective business letters and correspondence for the customers and clients K3
with brevity and clarity.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6– Create

Unit:1 Communication 9 hours

Methods – Types – Principles of effective Communication – Barriers to Communication – Business
Letter – Layout.

Unit:2 Kinds of Business Letters 9 hours

Interview – Appointment – Acknowledgement – Promotion – Enquiries – Replies – Orders – Sales
– Circular – Complaints.

Unit:3 Business Correspondence 9 hours

Insurance Correspondence – Agency Correspondence – Correspondence with Shareholders,
Directors.

Unit:4 Report Writing 8 hours

Agenda, Minutes of Meeting – Memorandum – Office Order – Circular – Notes.

Unit:5 Modern Forms of Communication 8 hours

Fax – E-mail – Video Conferencing – Internet – Websites and their use in Business.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars
Total Lecture hours 45 hours

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Text Book(s)
1 Rajendra Pal, Essentials of Business Communication, 2011, Sultan Chand & Sons, ISBN: 9-
788-180-5472-94
2 MS. Ramesh, Business Communication, 2003, R. Chand & Co, ISBN: 9-788-180-4502-35
MV. Rodriquez, Effective Business Communication Concept, Concept publishing company,
ISBN:9-788-180-6992-90

Reference Books
1 Mary Ellan Guffey, Essentials of Business Communication, 9th edition, Cengage Learning,
ISBN:9-781-111-8212-27
2 Asha Kaul, Effective Business Communication, 2nd edition, PHI Learning Pvt Ltd, ISBN:9-
788-120-3507-24

Course Designed By: Mr. Libeesh P C

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 L L L S M
CO2 L L L S M
CO3 L L L S M
CO4 L L L S M
CO5 L L L S M
CO6 L L L S M

*S-Strong; M-Medium; L-Low

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Fourth Semester

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Course code TITLE OF THE COURSE L T P C

Core - VIII REGISTRATION AND VALUATION UNDER GST 4 - - 4
Syllabus 2021-
Pre-requisite Knowledge on types of GST
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Help the students to identify due date for payment of taxes and determine the right tax to be
charged on the invoice, whether IGST or CGST/SGST.
2. Enable them to calculate GST based on the value of sales.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember the location of supplier and recipient of goods under GST K1
2 Analyse the assessable and transaction value of supply under GST K4
3 Understand the criteria for registration K2
4 Apply the documentation procedures in registration K3
5 Understand the accounts and accounting period of GST K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Place of Supply 16 hours

Meaning and scope of supply of goods- Meaning of related persons- Import of services and job
work- Time of supply of goods- simple exercises to determine place and time of supply.

Unit:2 Value of Supply 15 hours

Determination of Value of supply – Assessable Value Vs. Transaction Value, Consideration
[Sec.2(31)], Rule 27 to 35, Inclusions in transaction value, Discounts-Supply ,Pre-supply, Post-
supply, Valuation Rules, Valuation Methods (Comparison Method, Computed Method & Residual
Method), Simple problems to determine the value of supply.

Unit:3 Registration 16 hours

Registration: Persons liable and not liable for registration - Taxable person versus registered person
- Compulsory registration including registration for TDS & TCS, ISD – Deemed Registration.

Unit:4 Documentation 13 hours

Procedure for Registration- Procedure with rule 8, 9 and 10 – Cancellation of registration.
Documentation: Tax invoice in respect of Goods- Contents- Invoice requirement of supplies meant
for export- Type of electronic ledgers, Invoice, Credit note and debit notes.

Unit:5 Accounts and Records 13 hours

Accounts & Records Rules no 56 to 59- Accounts and period of retention of account with reference
to: Inter-State credit note in B2C and B2B supplies, Debit note and supplementary invoice
reference, Invoicing for GST and revenue recognition.

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation (Goods and Services Tax - GST),
Margham publications 2nd Edition 2020
2 Aditya Singhania, GST Practice Manual - Day to Day Tax Practice Guide for professionals,
Taxmann Publications, 2nd Edition 2020.
3 Rakesh Garg and Sandeep Garg, GST Law Manual Acts Rules and Forms, Bloomsbury India,
Seventh Edition, 2020.

Reference Books
1 S.Maheswaran, A Handbook on Manufacturing Services and Job Work under GST,
C.Sitharaman and Co. Pvt. Ltd, 2019
2 Sudipta Bhattacharjee, Rishabh Prasad and Abhishek Garg, GST on Works Contract & Other
Construction/EPC Contracts, Taxmann Publications, 6th Edition 2020

Course Designed By: Dr. P. Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S S S M M
CO2 S S S M M
CO3 S S S M M
CO4 S S S M M
CO5 S S S M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core Paper - IX FINANCIAL MANAGEMENT 4 - - 4
Syllabus 2021-
Pre-requisite Basic Knowledge in finance
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Provide the fundamental knowledge and expertise in key managerial functions of finance –
arranging funds, investments and dividend payments and efficient management of working
capital
2. Demonstrate finance leverage, cost of capital, capital structure, capital budgeting and
financial policies to business valuations with necessary computational skills.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the fundamental concepts, objectives, and functions of financial K2
management and Sources of finance for establishing business proposal
2 Apply the theories of capital structure and concepts of designing capital structure of K3
a firm.
3 Apply the mechanism of dividend policies and decisions. K3
4 Analyse the concepts and process of working capital K4
5 Understand the methods of capital budgeting and the principles of investment K2
Decisions
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Financial Function 14 hours

Financial Function: meaning– Definition and scope of finance functions–Objectives of financial
management–profit maximization and wealth maximization. Sources of finance– Short term–Bank
sources– long term– shares–debentures, preferred stock– debt.

Unit:2 Cost of Capital 16 hours

Financing Decision: Cost of Capital– Cost of specific Source of capital–Equity– Preferred stock
debt– reserves– weighted average cost of capital, Operating leverage and financial leverage.

Unit:3 Capital Structure 16 hours

Capital structure – Factors influencing capital structure – optimal capital structure – Dividend and
dividend policy: Meaning, classification– sources available for dividends– Dividend policy-general
determinants of dividend policy.

Unit:4 Working Capital Management 14 hours

Working Capital Management: Working capital management-concepts–importance–Determinants
of working capital. Cash Management: Motive for holding cash–Objectives and Strategies of cash
Management. Receivable Management: Objectives–Cost of credit Extension, benefits– credit
policies–credit terms– collection polices.

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Unit:5 Capital Budgeting 13 hours

Capital Budgeting – Meaning– Objectives- various types capital budgeting.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 M.Y.Khan and P.K.Jain, Financial Management – A Conceptual Approach, McGraw Hill
Education, 2017.
2 I.M.Pandey- Financial Management, Vikas Publishing House, 2016.

Reference Books
1 P.V. Kulkarni, B. G. Satyaprasad, Financial Management, Himalaya Publishing House, 2011.
2 S.N. Maheswari -Management Accounting, Sultan Chand & Sons, 2013.

Course Designed By: Ms.G.Nithya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S M S M M
CO2 S M S M M
CO3 S M S S M
CO4 S M S M S
CO5 S M S M S
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core Paper - X BUSINESS REGULATORY FRAME WORK 4 - - 4
Syllabus 2021-
Pre-requisite Basic Knowledge about Business law
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Learn laws from business formation, legal environment, laws relating to creation and protection
of IPR, labor laws and taxation.
2. Gain knowledge in the relevant legal aspects and regulatory requirements of doing business.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the regulatory requirements, documentation and relevant contracts to K2
form and register suitable business organization.
2 Apply the current intellectual property rights in India including patenting inventions K3
and copyrights.
3 Apply the laws and acts relevant to human resources recruitment, training and K3
development.
4 Understand the legal aspects of raising venture capital, governing securities K2
offerings, stock exchange listing, potential liability for securities fraud, and insider
trading.
5 Analyse general principles of Direct and Indirect Taxes for an entrepreneur. K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Registration of Companies 15 hours

Introduction to regulatory requirements of a business – contracts – registering a company/
partnership firm with the Registrar of Companies – understanding the documents required to
submitted to the RoC – approvals required from other agencies.

Unit:2 Legal Framework of Business 15 hours

Introduction to legal dimensions of business – foundations of legal environments of business –
introduction to law of fiduciaries – elements for binding contract – Intellectual Property Rights –
patenting inventions and processes – Copyrighting.

Unit:3 Workforce Related Laws 15 hours

Laws related to human resources - employment and wrongful termination – employment:
discrimination and harassment – recent laws enforces - regulatory approvals and registration with
government bodies – PF, ESI and Workmen Compensation Act – Factory Act and Industrial
Disputes Act.

Unit:4 Financing related Laws 14 hours

Legal aspects of raising venture capital – state laws and regulations governing securities offerings –
potential liability for securities fraud, insider trading – how to get listed in stock exchange.

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Unit:5 Tax Laws 14 hours

General principles of taxation – Direct and Indirect taxes – Tax evasion – avoidance, causes and
remedies; Computation of Income – Capital Gains – GST – provisions and exemptions.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 Don Mayer, Daniel Warner, George Siedel and Jethro K Leiberman, Business Law and the
Legal Environment, Flat World Knowledge Publishers, 2011
2 N.D. Kapoor, Elements of Company Law,20th edition Reprint 2016, Sultan Chand and Sons,
ISBN: 978-9351610465

Reference Books
1 Avtar Singh, Business Law, 11th Edition, 2018, Eastern Book Company, ISBN:
9789387487307
2 Gaur and Narang, IT Law and Practice, 59th Edition 2018, Kalyani Publishers, ISBN:978-
9327290127

Course Designed By: Ms.G.Nithya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S S S M M
CO2 M M M L M
CO3 M M L S M
CO4 M M M M M
CO5 S S M M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core Paper – XI HIGHER CORPORATE ACCOUNTING 4 - - 4
Syllabus 2021-
Pre-requisite Basic Knowledge of Corporate Accounting
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Make students understand accounting procedure for Merger, Absorption, Amalgamation and
Reconstruction of Companies.
2. Enable them to prepare final accounts of Banking, Insurance and Holding companies.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the procedure for Merger of companies, Absorption involving taking over K2
the business
2 Apply reconstruction procedure and accounting with or without liquidation of the K3
existing company
3 Analyse the Bank Balance sheet and P & L A/c in Form A and Form B under new K4
format.
4 Prepare the final accounts of life insurance and general Insurance companies as per K2
the regulatory guidelines of IRDA 2002.
5 Prepare the Consolidated Balance Sheet in the books of the Holding Company K2

K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Introduction to Merger and Acquisition 15 hours

Accounting for Merger–Absorption.

Unit:2 Reconstruction of Companies 15 hours

Reconstruction of Companies – Internal and External Reconstruction (Excluding preparation of
schemes)

Unit:3 Banking Company Accounts 15 hours

Banking Company Accounts – Preparation of Profit and Loss Account and Balance Sheet (New
format only) – Treatment on Rebate on Bills Discounted – Treatment on Interest on Doubtful
Debts.

Unit:4 Insurance Company Accounts 14 hours

Insurance Company accounts (New Format) – Accounts of Life Insurance – Valuation Balance Sheet
– General Insurance – Fire and Marine only – Revenue Account and Balance Sheet.

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Unit:5 Holding Company Accounts 14 hours

Holding Company Accounts –Preparation of Consolidated Balance Sheet with treatment of Mutual
Owings, Contingent Liability, Unrealized Profit, Revaluation of Assets, Bonus issue and payment
of dividend (Excluding Inter Company Holdings).

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 M.C. Shukla, T.S. Grewal and S.C Gupta "Advanced accounts" Volume I, 19th edition, 2016,
S.Chand Publishing, ISBN:9789352533022.
2 R.L. Gupta and M. Radhaswamy, “Advanced Accountancy Theory Method & Applications"
Volume-II, 17th Revised edition 2014, Sultan chand & Sons, ISBN:978-81-8054-988-5

Reference Books
1 R. Palaniappan & Dr.N. Hariharan, Corporate Accounting-Volume I, 1st edition 2016, Vijay
Nicole Imprints, ISBN:978-8182094505
2 T S. Reddy & A. Murthy, Corporate Accounting-Volume 2, 6th edition 2012, Margham
Publications, ISBN:978-938-1430248
3 S.N. Maheshwari "Advanced Accountancy" Volume II 10th edition Vikas Publishing House
P Ltd, ISBN 9788125930921.

Course Designed By: Ms.G.Nithya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S M S M M
CO2 S M S M S
CO3 S M S M S
CO4 S M S M S
CO5 S M S M S
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Allied - IV INDIAN ECONOMY 4 - - 4
Syllabus 2021-
Pre-requisite Basic Knowledge about economics
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Explain the contribution of agriculture sector towards Indian economy.
2. Critically comprehend the India’s Foreign Trade and what extent the EXIM Policies affect
the Foreign Trade.
3. Appraise the role of Information Technology Industry for present and future in Indian economy.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember various theories of economics. K1
2 Understand the economic policy K2
3 Apply various economic theories in different circumstances. K3
4 Analyse present economic scenario. K4
5 Understand the export and import policy. K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6– Create

Unit:1 Introduction to Indian Economy 14 hours

Agriculture - Contribution to economic development, green revolution, agriculture productivity;
land reforms; sources of farm credit- Food subsidy and public distribution system.

Unit:2 Industry and Economic Development 16 hours

Industry - Role of industries in economic development; - Industrial development under the
planning regime. New economic policy 1991. Role of public sector and restructuring the public
sector. Role of small scale industries in economic development.

Unit:3 Foreign Trade 15 hours

Foreign Trade: Composition, direction, and EXIM policy

Unit:4 Public Finance 14 hours

Public Finance: Fiscal policy - Components, fiscal policy in the liberated era.

Unit:5 Information and Economy 14 hours

Information technology Industry- Knowledge Economy - Growth and present state of IT industry
in India - Future prospects of IT industry.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

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Text Book(s)
1 Agrawal AN & Agrawal MK, Indian Economy: Problems of Development and Planning, 40th
Edition, New Age International Publishers. ISBN: 978-81-224-3795-9
2 Gaurav Datt & Ashwani Mahajan, Indian Economy, 71st Edition, S. Chand & Sons. ISBN :
9789385401749
3 Puri VK & Misra SK, Indian Economy, 33rd Revised Edition, Himalaya Publishing House.
ISBN: 978-93-5202-598-5

Reference Books
1 Ishwar C. Dhingra, The Indian Economy - Environment and Policy, 37th Edition, Sultan Chand
& Sons. ISBN: 9788180549359, 8180549356
2 Sankaran S., Indian Economy, 3rd Edition, Margham Publications. ISBN: 9788190861205,
8190861204

Course Designed By: Mr. Libeesh P C

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 L L L M M
CO2 L L M M M
CO3 L L L M M
CO4 L L L M M
CO5 L L M M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Skill Based - II COMPUTER APPLICATION IN BUSINESS 3 - - 3
Syllabus 2021-
Pre-requisite Basic knowledge of Computer
Version 2022
Course Objectives:
The main objectives of this course are to:
3. Provide foundational computer literacy that prepares students for life-long learning of computer
concepts and skills
4. Provide hands-on use of Microsoft office applications Word, Excel, Access and Power Point.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Create a cover page, magazine, business cards, organization charts using MS Word K6
2 Apply financial formulas in MS Word and MS Excel K3
3 Create a table for different purpose and able to do basic functions in MS Excel K6
4 Create and analyse database using MS Access K4
5 Create power point presentation with images, tables, charts, video etc., K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6– Create

Unit 1 MS Word: 12 hours

1) Type a simple two-page matter (A4page 12 size font).Save your document in a specified
location. (say,D:\B.Com\MSOffice\.docx).Save the same file with other name in
different location using Save As dialogue box.
2) Design E-book cover pages / Magazine / books front/back page using cover page option
in Insert Menu. You can assume your college or department in-house magazines.
3) Create Business Cards using Shapes, text, and colors. Assume your own company and
simply try out a logo too for the same.
4) Use smart art & create organization charts with at least 3 levels and more realistic of an
organization known to you.
5) Make books content page or index page (first line indent, hanging indent and the perfect
use of ruler bar in Microsoft Word)
6) Insert Image into the shape. Type a title for the page and apply Styles to the same.
7) Type at least two page of A4 page in 12 size font. Select a sentence in the same and bring
the same in the text box. Place the text box inside the text and wrap the main text around the
textbox.
8) Write at least dozen financial/statistical formulae known to you and key in the same in MS
word.

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Unit 2 MS-Excel 11 hours

1) Enter your classmates name and register number in a workbook, and as like your class teacher
add CIA test 1and 2 marks; add final model exam marks. Using various functions in Excel,
take the best out of the former two and model exam mark after converting them for a max of
10. Make the total for each student which will be out of twenty.
2) As a student in charge of library books in your department, prepare a worksheet of books
borrowed from library by your department.
3) Make a shopping list of at least dozen commodities. Based on the quantity and price of each
unit, prepare an invoice for the whole basket using MS Excel worksheet.
4) Enter the name, relationship and date of birth of your family members and relatives in a MS
Excel worksheet. Calculate their age as of today and arrange them either in descending or
ascending order. (ensure to have at least ten entries).Assuming their weight (kg) and height
(cm), find out their BMI by using formula.
5) Prepare a list of ‗Plus2‘classmates with their school marks out of 1200. Find the percentage.
Count how many scored more than 60%. Also count the number of students secured
between 50% and60%.
6) Create a table of your friends with their mobile number and mail id. Also add their date of
birth. Find out the number of days left to celebrate their birthday and arrange their names
in this order. Create a pie chart indicating the number of birth days in each month.

Unit 3 MS-Access 10 hours

1) Create a database file, which will require you to create one table, one query, one form, and one
report. Create the field names and their properties as you need them to store your specific data for
your firm‘s customers. You will have at least ten customers with their information included in
your customer table. Create a query that displays only the customers hailing from are sorted by
name in ascending order.
2) Create an Access database named Student_Records.accdb. Assume the required data. Open the
Students table in data sheet view and enter the new students either by navigating to theempty
field or using the 'New record' button.
3) Create a form to enter inventory related data of a supermarket. Make hypothetical data entry
of about 25 inventory items and generate stock report at the end of the day.
4) Create an Address Database of the companies in your area. Design a form to enter new data
into the database.
5) Create a database of cinema songs directory, which will have Movie Name, Lyricist, Music
Director, Year of Release and first few words of the song as its fields.
6) Create a database with a table. The various field types such as text, date, numerical and
logical should find a place in it. Also feed it with relevant data using a data capture form.

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Unit 4 MS-PowerPoint 10 hours

1) reate at least ten slides for a new product launch campaign. Assuming that your company
with an umbrella brand launches a new product for a specific niche market segment.
2) Have a Power Point presentation for a seminar which you are handling for your classmates.
3) Prepare slides with various features such as charts from Excel, clip arts from hard disc, and
animated themes to demonstrate your expertise in using various features included in MS Power
Point.
4) Prepare slides to argue out your stand on―Are girls more intelligent than boys?
5) Prepare slides to explain your position on―Indian Villages: Strengths and Weakness
6) Why Android is the most popular mobile operating system in the world? Prepare a Power Point
show to validate your point of view.

Unit:5 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars
Total Lecture hours 45 hours
Text Book(s)
1 Microsoft Word, Excel, and PowerPoint: Just for Beginners, Dorothy House, Outskirts Press,
2015
2 Understanding and Analyzing Balance Sheets using Excel Worksheet, Bodhanwala, Ruzbeh
J, PHI, New Delhi, 2009

Reference Books
1 Microsoft Office 2010 All-In-One, Peter Weverka, Wiley India Pvt. Limited, 2010
2 Access 2016 in easy steps, Mike McGrath, 2017

Course Designed By: Ms.G.Nithya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L M S M
CO2 S S M S S
CO3 S M M S S
CO4 L L M S M
CO5 L L M S L
*S-Strong; M-Medium; L-Low

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Fifth Semester

Course code TITLE OF THE COURSE L T P C

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Core - XII INCOME TAX LAW AND PRACTICE 4 - - 4

Syllabus 2021-
Pre-requisite Basic Knowledge of tax
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To calculate the Total Taxable income and tax liability
2. To learn how to manage the tax
3. To understand various heads of income and the assessment procedure.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember the important provisions under the IT Act 1961 K1
2 Understand the calculation of Annual Value of a property K2
3 Apply Tax Rate on total income to calculate the tax liability K3
4 Analyse the Tax liability of different years. K4
5 Evaluate the taxable profit of business and profession K5
6 Create a tax plan K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Introduction 15 hours

Income Tax Act – Definition of Income – Assessment year – Previous Year – Assessee – Scope of
Income – Charge of Tax – Residential Status – Exempted Income.

Unit:2 Income from Salary & House Property 15 hours

Heads of Income: Income from Salaries – Income from House Property.

Unit:3 Income from Business & Other Sources 15 hours

Profit and Gains of Business or Profession – Income from Other Sources.

Unit:4 Capital Gains 14 hours

Capital Gains – Deductions from Gross Total Income.

Unit:5 Assessment of Individual 14 hours

Set off and Carry forward of losses – Aggregation of Income- Computation of Tax liability –
Assessment of Individuals.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 Gaur and Narang, “Income tax law and practice” Kalyani publishers- New Delhi
2 Dr. HC Mehrotra, “Income-tax Law and Accounts” Sahithya Bhavan publishers

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Reference Books
1 Taxation: R.G. Saha, Himalaya Publishing House Pvt. Ltd.
2 Income Tax: Johar, McGrawHill Education.
3 Taxation Law and Practice: Balachandran & Thothadri, PHI Learning

Course Designed By: Mr. Libeesh P C

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 L S L L L
CO2 L M L M M
CO3 L S M M L
CO4 L S L M M
CO5 L S S L M
CO6 L S M M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - XIII ASSESSMENT AND ADMINISTRATION OF GST 4 - - 4
Syllabus 2021-
Pre-requisite Knowledge on Needs of GST
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Provide knowledge for self-assessment to facilitate easy compliance and payment of taxes.
2. Explain the notices, demand and recovery provisions when the taxes are unpaid, short paid
and/or returns are not filed under GST.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the types and modes of payment under GST K2
2 Analyze the concepts of self and provisional assessment K4
3 Apply the provisions related refund K3
4 Remember the administration set up in GST K1
5 Apply demand and recovery provisions that are applicable when a registered dealer K3
has paid tax incorrectly
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Payment under GST 12 hours

Payment process under GST - Computation of Tax liability, payment of tax, interest on delayed
payment of tax. Collection of Tax at Source- Provisions relating to Rule 85- 88.

Unit:2 Assessment under GST 16 hours

Assessment – different types (sec.59 to 64) -concept of self-assessment & provisional Assessment,
summary assessment under GST.

Unit:3 Refund of Tax 16 hours

Provisions relating to Refund of Tax- - Inspection, Search, Seizure and arrest- Demand & recovery
offences & penalties, Appeals - Audit by tax authority’s u/s 65 & special audit u/s 66.

Unit:4 Authorities under GST 14 hours

Administration – Adjudicating authority – Powers of CGST officer- Advance Ruling- Authority for
Advance Ruling

Unit:5 Appeals and Revisions 15 hours

Provisions relating to appeals- Revisional officer- Powers- Constitutional of Appellate Tribunal-
Members of Tribunal- Qualifications- Offences and Penalties- Offenses u/s 122(1), 122(2),
122(3)- Offences and u/s 132

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

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Text Book(s)
1 T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation (Goods and Services Tax - GST),
Margham publications 2nd Edition 2020
2 Anil Kumar Gupta and Baljit Singh Khara and Sanjay Malhotra and Anil Sharma, Handbook
on GST Audit By Tax Authorities, Bloomsbury India, 2020.
2 Vivek Laddha, Pooja Patwari and Shailendra Saxena, GST Audit Manual with Annual Return,
Taxmann Publications, 3rd Edition 2019.

Reference Books
1 R.K Bhalla & Varun Bhalla, Audits under GST laws with annual return, Young Global, 2019
2 CA. Abhishek Raja, How to claim ITC & Refund in GST, Young Global, 2019

Course Designed By: Dr. P. Suganya

Mapping with Programme Outcomes

Cos PO1 PO2 PO3 PO4 PO5
CO1 L S L L L
CO2 L S L L L
CO3 L S L S S
CO4 L S M M S
CO5 L S M M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - XIV COST ACCOUNTING 4 - - 4
Syllabus 2021-
Pre-requisite Basic Knowledge of Costing
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Enrich the students with the concepts, theories, principles and practices of cost accounting
including calculation and control of material cost, labour cost, overhead cost, and allocation
process.
2. Enlighten them with various methods of costing, tools and techniques of cost management and
to help them learn the ever-enlarging frontiers of cost accounting.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the meaning, scope and fundamentals of cost accounting as a distinct K2
discipline of analytical accounting to aid effective managerial decision-making
2 Understand how to manage labour cost by choosing suitable methods for improving K2
labour productivity and efficiency.
3 Apply various techniques for accounting and manage the cost of materials resources K3
procured, consumed stored in the process of manufacturing products.
4 Analyze the overhead costs and select the most appropriate method of allocation and K4
absorption of overhead expenses to determine the unit cost of manufactured product.
5 Evaluate the different methods of costing and learn the techniques to ascertain, K5
manage and minimize cost of manufacturing product or rendering a service.

K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Introduction to Cost Accounting 18 hours

Cost Accounting–Definition–Meaning and Scope–Concept and Classification–Costing an aid to
Management-Types and Methods of Cost – Elements of Cost Preparation of Cost Sheet and
Tender.

Unit:2 Material Cost 18 hours

Material Control: Levels of material Control– Need for Material Control– Economic Order
Quantity– ABC analysis– Perpetual inventory–Purchase and stores Control: Purchasing of
Materials– Procedure and documentation involved in purchasing– Requisition for stores–Stores
Control – Methods of valuing material issue.

Unit:3 Labour Cost 21 hours

Labour: System of wage payment–Idle time– Control over idle time–Labour turnover. Overhead–
Classification of overhead– allocation and absorption of overhead. Activity-Based Costing - the basic
elements of activity-based costing (ABC) system as distinguished from traditional systems -
preventable under-costing and over-costing of products and services and their effect on profitability
– cost hierarchy – cost assignment using ABC system – Activity-based Management (ABM) [only
introduction level].

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Unit:4 Process Costing 16 hours

Process costing–Features of process costing – process losses, wastage, scrap, normal process loss –
abnormal loss, abnormal gain. (Excluding inter process profits and equivalent production).

Unit:5 Other Methods of Costing 15 hours

Operating Costing- Contract costing– Reconciliation of Cost and Financial accounts.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 90 hours

Text Book(s)
1 S.P. Jain and K.L.Narang, Cost Accounting, Kalyani Publishers, NewDelhi.Edn.2005
2 M.N. Arora, Cost Accounting, Sultan Chand, New Delhi 2005

Reference Books
1 R.S.N. Pillai and V.Bagavathi, Cost Accounting, S. Chand and Company Ltd., New Delhi,
Edn.2004.
2 S.P. Iyyangar, Cost Accounting Principles and Practice, Sultan Chand, New Delhi, 2005.

Course Designed By: Ms.G.Nithya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S M M L S
CO2 S M M M S
CO3 S M M L S
CO4 S M M L S
CO5 S M M L S
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - XV COMPANY LAW 4 - - 4
Basic Knowledge of legal and regulatory Syllabus 2021-
Pre-requisite
aspects of business Version 2022
Course Objectives:
The main objectives of this course are to:
1. Enable the student to have a thorough knowledge on Formation of Company, Documents
required and Acts pertaining to it.
2. Gain knowledge of company law, rules and regulations and to comply related compliance
requirements of various regulatory bodies.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the definition of company and differentiate it from other types of firms K2
based on their characteristics.
2 Create the Memorandum and Articles of Association for a company. K6
3 Apply the knowledge of preparing the prospectus and do the registration formalities K3
which invite the members to invest and to operate the company
4 Analyze a "due diligence" report of a sample company in rising funds through issue K4
of shares
5 Evaluate the borrowing powers and modify the various charges with RoC (Registrar K5
of Companies).
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Introduction to a Company 15 hours

Company– definition– characteristics– kinds of companies – Doctrine of Lifting the veil- Promotion
of a company- Company secretary– appointment, legal position–Qualification– duties and liabilities
of a secretary.

Unit:2 MoA &AoA 15 hours

Memorandum of association-forms–contents–articles of association–forms and contents-
procedures for alteration-the Doctrine of Indoor management-distinguish between memorandum
and articles.

Unit:3 Prospectus 15 hours

Prospectus– contents– statement in lieu of prospectus– legal formalities

Unit:4 Issue of Shares 14 hours

Share Capital– kinds of capital– alteration–issue and allotment of shares-book building scheme-
share certificate– transfer and transmission of shares–E-filing.

Unit:5 Borrowings 14 hours

Borrowing powers – methods of borrowing– mortgages and charges–registration.

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 N.D. Kapoor – Company Law And Secretarial Practice
2 P.P.S. Gogna, Textbook of Company Law, 11th edition 2016, S.Chand & co., ISBN:978-
9352531202.

Reference Books
1 P.K. Ghosh -Text book of Company Secretarial Practice
2 Meena Shankar, Lectures on Company Law, 1st edition,2015, Asia Law House, ISBN: 978-
9384410308
3 Anil kumar, Company Law, 2018 edition, Taxmann Publications, ISBN:9789387957749
4 G K Kapoor and Sanjay Dhamija, Company Law and Practice, Taxmann, 23rd edition, 2018,
ISBN: 978-9387957626
5 Dr. Avtar Singh, Company Law, 17th edition, 2018,Eastern Book Co.,ISBN:9789387487239

Course Designed By: Ms.G.Nithya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S S M L M
CO2 M M M M M
CO3 M M M L M
CO4 M M M L L
CO5 M M M L L
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Elective – I (A) LEGAL ASPECTS OF BUSINESS 4 - - 4
Syllabus 2021 -
Pre-requisite Basic knowledge about Company law
Ve rsion 2022
Course Objectives:
The main objectives of this course are to:
1. To throw light on the various enactments pertaining to busin ess activities and their
significance
2. To understand the fundamentals of law relating to commercial activities

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 To learn about nature and sources of law K1
2 Understand about free consent and capacity of contract K2
3 Identify contract remedies K2
4 Acquire knowledge about special contracts. K3
5 To know about Law relating to sale of goods Act. K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Contract– Offer, Acceptance and Consideration 12 hours

Indian Contract Act, 1872–Introduction – Elements of valid

Contract – Classification of contract. Offer – elements – types, Acceptance–essentials–
communication of offer and acceptance. Consideration.

Unit:2 Free Consent, Void Agreements, Contingent Contract, 16 hours

Quasi Contract
Capacity to contract–Free consent–Coercion–Undue -Influence–Fraud–Misrepresentation–
Mistake–Legality of object. Void agreement– Wagering agreement– Contingent contract –
Characteristics – Rules – Quasi contract –Features – Types

Unit:3 Performance of Contract, Discharge, Remedies for 15 hours

Breach of Contract and Contract of Indemnity
Performance of contract – Actual and attempted - Performance–Tender–Promises. Discharge
of contracts– Mode – Performance –Agreement– Novation– Recession– Remission–Waiver–
Merger–Impossibility–Lapse of time – Breach of Contract– Damages –Indemnity

Unit:4 Contract of Bailment and Pledge, Agency 15 hours

Bailment–Essentials–Duties and rights, Lien–Types– Termination–Finder of lost goods. Pledge–
essentials– Duties and rights, Mortgage and hypothecation, Agency– Essentials– Creation–
Ratification– Kinds– Rights and duties, Sub agent and substituted agent– Principal– Rights and
duties – Termination of agency.

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Unit:5 Sale of goods act 1930 and Negotiable Instruments Act, 15 hours
1881
SaleofGoodsAct,1930–Essentialsofcontractofsale– Transfer of property in goods– Rights of an
unpaid seller. Negotiable instrument– Introduction –Characteristics – Classification – Parties to
Negotiable instrument – Dishonor and discharge of negotiable instruments.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 Business Law, Kapoor N.D Twenty Ninth Edition, Sultan chand & sons, New Delhi, 2013,
2 Mercantile law for CA Common Proficiency Test (CPT), Tulsian P.C, Second Revised
Edition, Tata McGraw Hill Publishing Company, New Delhi. 2010

Reference Books
1 Business Law, GognaP.P.S ,S.Chand and Company Ltd, New Delhi, 2013
Legal Aspects of Business, Ravinder kumar, Cengage India, 2016

Course Designed By: Dr. P.Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M M M M M
CO2 M M M M M
CO3 M M M M M
CO4 M M M M M
CO5 M M M M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Elective - I (B) CONSUMER PROTECTION LAW 4 - - 4
Syllabus 2021 -
Pre-requisite Basic knowledge about the consumer behaviour
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To understand the right and responsibilities of a consumer.
2. To aware how to handle issues relating to the consumers.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 To be conversant with major international instruments on consumer protection. K1
2 To have a comprehensive understanding about the existing law on consumer K2
protection in India.
3 To appreciate the emerging questions and policy issues in consumer law for future K3
research.
4 To be aware of the basic procedures for handling consumer dispute. K4
5 Evaluate various disputes among customer and other parties in the market. K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 An Introduction To Consumer Protection Law And Policies 15 hours

Development of market and consumer relations- Globalization and consumerism -Consumer
movement in the global context - Legal frame work and policy challenge

Unit:2 Consumer Rights 15 hours

Genesis of the consumer rights – UN role - Right to safety -Right to be informed - Right to choose -
Right to be heard and assured. - Right to redressal -Right to consumer education

Unit:3 Legislative Framework On Consumer Protection In India 14 hours

Evolutionary steps of Consumer Protection Laws in India- a historical perspective - Some Consumer
friendly Legislations- Prevention of Food Adulteration Act, 1954, Standards of Weights and
Measures Act, 1976, The Drugs and Magic Remedies (Objectionable Advertisement) Act 1954,
MRTP Act , Sale of Goods Act, 1930 - Consumer Protection Act, 1986-the vision of the legislation

Unit:4 Salient Features Of Consumer Protection Act 15 hours

Objective of the legislation - Definitions - Three tire system of grievance redressal system -
Jurisdiction of the Consumer Fora’s - Complainants that can be made under the C.P. Act. - Relief
available to consumer - Appeals, limitations, adjournments and other procedures - Amendments to
C.P. Act - An Appraisal of C.P. Act with all its amendments - Advisory Councils

Unit:5 Case Law In Consumer Protection 14 hours

Goods – Case laws on manufacturing defects - Service Sector – Airlines, Banking, Insurance,
Housing - Medical negligence - Lawyers negligence

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 Law of Consumer Protection in India, D.N. Saraf, N.M. Tripathi (1990).
2 International Consumer Protection, Dennis Cambell, (1995).
3 Consumer Protection in the 21st Century: A Global Perspective, William T. Vukowich, (2002).
Reference Books
1 Consumer Law in the information society, Wilhelm & son et. al. (2001).
2 Consumer Law, Iain Ramsay, (1992).
3 Consumer Protection, Dr. V.K. Agarwal, 6th edition, Bharat, (2008).

Course Designed By: Libeesh P C

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M M M M M
CO2 M M M M M
CO3 M M M S M
CO4 M M M M S
CO5 M M M M S
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Elective – 1(C) CORPORATE GOVERNANCE 4 - - 4
Syllabus 2021-
Pre-requisite Knowledge about business dealings
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To learn Corporate Governance, E-Governance and social ethics in the Industrial world
2. To understand the contribution and accountability of companies towards society.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 To recall corporate governance and social ethics K1
2 To understand legal position and liabilities of Directors K2
3 To analyses company Audit K2
4 To discuss new companies bill and CII report 1998 K2
5 To enumerate recent trends in E-Governance K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Corporate Governance and CSR 15—hours

Corporate Governance – overview–macro issues. Board of governance – corporate social
responsibility- Business ethics – corporate social reporting–SEBI committee on corporate
governance

Unit:2 Role of BOD 15—hours

Corporate governance and the role of the Board (BOD) – Corporate governance system
World wide–The Board, CEO and the chairman–Non-executive Directors–Legal position and
Liabilities of Directors.

Unit:3 Auditing and Corporate Disclosure 15—hours

Company audit – Auditor’s Independence – Audit committees – Audit committees and
Corporate governance–Management Audit–tool for value addition–(Economic value addition)
Corporate disclosures–Disclosures norms and investor’s interest- Corporate Governance
Report of Infosys.

Unit:4 Corporate Governance in Company Law 15—hours

New companies bill – Companies Act 1997 – classification of companies –Corporate
restructuring–mergers and takeovers – Desirable Corporate Governance in India–CII report
1998.

Unit:5 E –governance 15—hours

E –governance – trends in E-governance – Business process reengineering - Value Based
Management – ethical imperatives in corporate governance – Environmental reporting -
Corporate Governance rating -Models of rating.

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 Corporate Governance–Thenew paradigm , N.Gopalsamy Wheeler Publishing, 2016.
2 Takover, Restructuring, and Corporate Governance ,J.Fred Weston, MarkL. Mitchell,
J.HaroldMaltherin – Pearson Education, 2015

Reference Books
1 Corporate Governance, Dr.S.Singh -Excel Books 2010.
2 Corporate Governance: Principles and Practices , Sandeep Goel, McGraw-Hill India, 2019.
3 Corporate Governance in India : Sarkar, Jayati, Sarkar, Subrata, Sage Publication India Pvt
LTD, 2012.

Course Designed By: Dr. P. Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 L L L M M
CO2 L L L M M
CO3 L L L M S
CO4 L L M M M
CO5 L L L M S
CO6 L L L M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Skill Based - III FUNDAMENTALS OF ENTREPRENEURSHIP 3 - - 3
Syllabus 2021-
Pre-requisite Basic knowledge about Start-ups
Version 2022

Course Objectives:
The main objectives of this course are to:
1. Provide thorough conceptual and theoretical understanding of entrepreneurship skills
2. Learn the entrepreneurial ecosystem comprising agencies, financial institutions, DICs etc.,
3. Develop powerful insight to discover the entrepreneurial spirit within oneself and see
opportunities for venture creations and own a business

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember concept, meaning, type and characteristics, role and functions of K1
entrepreneurship.
2 Analyse the various sources of funding and evaluate the functioning of various K4
financing institutions
3 Understand the business idea generation techniques K2
4 Evaluate the role of EDPs and its relevance and achievements. K5
5 Apply the role of entrepreneurs in economic growth K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Concept of Entrepreneurship 9 hours

Concept of Entrepreneurship: Entrepreneurship - Meaning - Types - Qualities of an Entrepreneur-
ClassificationofEntrepreneurs-FactorsinfluencingEntrepreneurship-Functions of Entrepreneurs

Unit:2 Entrepreneurial Development Agencies 9 hours

EntrepreneurialDevelopment-Agencies-CommercialBanks-DistrictIndustriesCentre-
NationalSmallIndustriesCorporation-SmallIndustriesDevelopmentOrganisation–Small Industries
Service Institute. All India Financial Institutions-IDBI-IFCI-ICICI–IRDBI

Unit:3 Project Management 9 hours

Project Management: Business idea generation techniques-Identification of Business
opportunities-Feasibility study-Marketing, Finance, Technology & Legal Formalities- Preparation
of Project Report- Tools of Appraisal.

Unit:4 Entrepreneurial Development Programmes (EDP) 8 hours

Entrepreneurial Development Programmes (EDP)-Role, relevance and achievements- Role of
Government in organizing EDPs-Critical evaluation.

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Unit:5 Economic Development and Entrepreneurial growth 8 hours

Economic development and entrepreneurial growth: Role of entrepreneur in economic Growth
StrategicapproachesinthechangingEconomicscenarioforsmallscaleEntrepreneurs-Networking,
Niche play, Geographic Concentration, Franchising/Dealership-Development of Women
Entrepreneurship.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 45 hours

Text Book(s)
1 Entrepreneurial Development,Srinivasan N.P, Sultan chand & Sons, N.Delhi, Revised edition
2017, ISBN: 978-93-5161-109-7 (TC-174)
2 Entrepreneurial Development,Khanka S S, S Chand & Company, N.Delhi, 2015, ISBN-
13:978-8121918015
3 Entrepreneurship Development Challenges and Opportunities ,Dr. Mahboob Alam, 1st
edition, 2013, Omega Publications, N.Delhi, ISBN:9788184554588

Reference Books
1 Entrepreneurship, Holt, New Venture creation, Prentice Hall India Learning Pvt.Ltd, 1998,
ISBN: 978-8120312814
2 Entrepreneurship Development S.Anil Kumar, S.C.Poornima, Mini K. Abraham, K.Jayashree,
1st edition, 2013, ISBN : 978-81-224-1434-9

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S L S S S
CO3 S M S S S
CO3 S L S S S
CO4 S M S S S
CO5 S L S S S
*S-Strong; M-Medium; L-Low

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Sixth Semester

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Course code TITLE OF THE COURSE L T P C

Core Paper - XVI MANAGEMENT ACCOUNTING 4 - - 4
Basic knowledge about decision making in Syllabus 2021-
Pre-requisite
management Version 2022
Course Objectives:
The main objectives of this course are to:
1. Demonstrate a detailed understanding of the framework of Management Accounting and its
Application by contrasting from Cost Accounting and Financial Accounting.
2. Explain why decision makers rely on 'Ratio Analysis' to support financial decisions by way of
categorizing a firm's relative strength and weaknesses in terms of Liquidity, Solvency and
Profitability and perform respective computations.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember the importance of working capital management. K1
2 Understand the importance of management accounting in Decision making. K2
3 Apply Ratios to prepare trading and profit and loss account and balance sheet K3
4 Analyse the financial position of a business concern K4
5 Evaluate the cash flows (inflows and outflows) K5
6 Create a profit and loss account, and balance sheet K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Introduction To Management Accounting 10 hours

Management Accounting, Meaning, Objectives and Scope, Relationship with Financial Accounting
and Cost Accounting.

Unit:2 Ratio Analysis 18 hours

Meaning, Analysis of Liquidity, Solvency and Profitability, Construction of Balance Sheet.

Unit:3 Estimation Of Working Capital Requirement 15 hours

Working Capital, Meaning and Determining factors, Estimation of Working Capital.

Unit:4 Fund Flow Statement and Cash Flow Statement 15 hours

Meaning and preparation of fund flow statement, Meaning and preparation of cash flow statement,
Types of cash flows, Analysis and interpretation of FFS and CFS.

Unit:5 Marginal Costing And Break Even Analysis 15 hours

Marginal Costing, Break-even Analysis, Profit-Volume Ratio, Margin of Safety, Limiting Factor,
Decision making scenarios under marginal costing.

Unit:6 Budgetary Control 15 hours

Meaning of budgeting, types of budgeting, Budgetary Control System, Classification and
Preparation of various Budgets.

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 90 hours

Text Book(s)
1 Shashi K.Gupta and R.K.Sharma, "Management Accounting Principles and Practice", 13th
Revised Edition, 2014, Kalyani Publishers, ISBN: 9789327244649.
2 Jain S.P and Narang K.L, "Cost and Management Accounting", 15th Edition, 2015, Kalyani
Publishers, ISBN: 9789327257861.
M.P.Pandikumar, "Management Accounting Theory and Practice", 1st Edition, 2008, Excel
Books, ISBN: 9788174465641.

Reference Books
1 M Y Khan and P K Jain, "Management Acccounting Text, Problems and Cases", 6th Edition,
2013, McGraw Hill Education India (Private) Limited, ISBN: 978l259026683.
2 Rohy Sawyers, Steven R. Jackson J. Gregory Jenkins Ravinder K. Arora, "Managerial ACCT",
2nd Edition, 2011, Cengage Learning, ISBN: 9788737524480.
3 Carl S. Warren, James M. Reeve, Jonathan E. Duchac, "Financial and Managerial Accounting",
12th Edition, 2014, South-Western Cengage Learning, ISBN-13: 9781133952428.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 http://icmai.in/icmai/
2 https://www.accountingformanagement.org/
3 https://swayam.gov.in/nd1_noc20_mg65
Course Designed By: Mr. Libeesh P C

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 L L M L M
CO2 S L M L M
CO3 S L M M M
CO4 S L M M M
CO5 S L M M M
CO6 S L M L M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - XVII PRINCIPLES OF AUDITING 4 - - 4
Syllabus 2021-
Pre-requisite Basics knowledge in auditing
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To develop a skill to audit various books of accounts of a company
2. To create an awareness on the needs of auditing the books of accounts of companies.
3. To impart knowledge about auditing principles, procedures and techniques in accordance
with current legal requirements and professional standards.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Remember various objectives and related processes under various regulatory bodies K1
and under companies Act.
2 Understand and outline the Process of Auditing, meaning, essential features, types, K2
objectives, audit programmes, related Terminology, advantages and limitations and
qualities of an auditor.
3 Apply the rules of accounting in the area of auditing. K3
4 Analyse the Electronic Auditing techniques and procedures in computerised K4
accounting and auditing technology environment and the related legal provision.
5 Examine the process of verification and valuation of Assets & Liabilities of a firm K5
and auditor's position thereof under the concerned mandatory legal provisions.
6 Create an audit plan K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Auditing - An Overview 6 hours

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

Unit:2 Internal Control System 11 hours

Internal Control – Internal Check and Internal Audit – Audit Note Book – Working Papers.
Vouching – Voucher – Vouching of Cash Book – Vouching of Trading Transactions – Vouching of
Impersonal Ledger.

Unit:3 Verification and Valuation 13 hours

Verification and Valuation of Assets and Liabilities – Auditor’s position regarding the Valuation
and Verifications of Assets and Liabilities – Depreciation – Reserves and Provisions – Secret
Reserves.

Unit:4 Auditor and Audit Report, Review and Reporting 12 hours

Audit of Joint Stock Companies – Qualification – Dis-qualifications – Various Modes of
Appointment of Company Auditor – Rights and Duties – Liabilities of a Company Auditor. Share
Capital and Share Transfer Audit – Audit Report – Contents and Types. (NEW) Subsequent events-
Going concern- Written representation - Audit finalisation- Final review- Independent Audit Report

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Unit:5 Investigation Audit 9 hours

Objectives of Investigation, forensic auditing, different types of investigation audit, techniques and
procedures.
Unit:6 Auditing in EDP Environment 7 hours
Audit of Computerised Accounts, Electronic Auditing, tools and techniques for auditing in a
Computerised Accounting and information systems environment.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars - webinars

Total Lecture hours 60 hours

Text Book(s)
1 B.N.Tandon, S.Sudharsanam and S.Sundharabahu, "A Handbook of Practical Auditing", 15th
edition, 2013, S. Chand Publishing, ISBN: 9788121920414 .
2 S. K. Basu, "Fundamentals of Auditing", 1st edition, 2009, Pearson Education, ISBN: 978-81-
317-2885-7.
3 Ravinder Kumar and Virender Sharma, "Auditing Principles and Practice", 3rd edition, 2015,
PHI Learning, ISBN: 978-81-203-5098-4.
Reference Books
1 S.V.Ghatalia,"Spicer & Pegler's Practical Auditing", 5th edition, 2004, Allied Publishers Pvt
Ltd, ISBN: 81-7023-186-8.
2 Kamal Gupta, "Contemporary Auditing", 6th edition, 2005, Tata McGraw Hill Publishing
Company, ISBN: 0-07-058584-9.
3 Arun Kumar & Rachana Sharma, "Auditing: Theory and Practice", 1997 Edition, Atlantic
Publishers, ISBN: 978-8171567218.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 ACCA website
2 https://www.icai.org/post/icai-publications-auditing-assurance-standards-board
3 https://www.icsi.edu/auditing-standard/
Course Designed By: Mr. Libeesh P C

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 L L M L L
CO2 L L M L L
CO3 L L M S L
CO4 L L M S L
CO5 L L M S L
CO6 L L M M L
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - XVIII BANKING THEORY,LAW AND PRACTICE 3 - - 3
Syllabus 2021-
Pre-requisite Basis knowledge about banker and customer
Version 2022
Course Objectives:
The main objectives of this course are to:
1. Familiarize students about banker customer relationship
2. Providing them opportunity about the Banking law and Practice in India
3. Brings ideology about various legal aspects of bank borrowings and terminologies used which
a budding entrepreneur would essentially need to be familiar for successfully running business

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Apply the legal provisions of relationship between Banker and Customer and the K3
law relating to secrecy of customer's account.
2 Remember the legal aspects and the procedures for opening of Bank accounts and K1
the different special types of Customers and Deposit, the significance of the Bank
Passbook and Banker lien.
3 Analyse the features of a valid Cheque, Crossing, Endorsement, Payment of cheques K5
and Collection of cheques.
4 Understand the statutory protection and duties of Paying Banker and Collecting K2
Banker.
5 Create and examine the significance of bank's lending policies including various K6
forms of securities - lien, pledge, hypothecation, advances against document of Title
to goods and different types of mortgages.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Banker and Customer relationship 11 hours

Definitionofbankerandcustomer–Relationshipsbetweenbankerandcustomer–special
featureofRBI,BankingregulationAct1949.RBIcreditcontrolMeasure–Secrecy of customer
Account.

Unit:2 Deposit 8 hours

Opening of account – special types of customer – types of deposit – Bank Pass book – collection of
banker – banker lien.

Unit:3 Endorsement 8 hours

Kinds of Endorsements: Cheque – features essentials of valid cheque – crossing – Kinds of crossing-
making and endorsement

Unit:4 Cheque 8 hours

Payment of cheques-Collection of Cheques- statutory protection duties to paying banker and
collective banker.

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Unit:5 Loan and advance in banks 8 hours

Loans and advances by commercial bank lending policies of commercial bank-Form of securities–
lien pledge hypothecation and advance against the documents of title to goods – Mortgage.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 45 hours

Text Book(s)
1 Banking theory Law &Practice, Sundharam and Varshney, Sultan Chand &Sons., New
Delhi.
2 Reserve Bank of India, Report on currencyandFinance2003-2004
3 Theory and Practice of Development Banking , Basu : S. Chand Publications

Reference Books
1 Banking Regulation Act, 1949.
2 Banking Theory and Practice , Reddy&Appanniah, Mc Grewal Publications
3 Banking Theory and Practice , Natarajan & Gordon, Charulatha Publications

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S L S S M
CO3 S M S S M
CO3 S L S S M
CO4 S M S S M
CO5 S L S S M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Core - XIX INTRODUCTION TO CUSTOMS LAW 3 - - 3
Syllabus 2021-
Pre-requisite Knowledge on tax and commercial law
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To understand the Indian Customs Act.
2. To calculate the value of imported goods.
3. To get a detailed knowledge about import procedures.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember taxable event under Customs Act. K1
2 Understand the importance of customs in Indian economy K2
3 Apply the customs rules and regulation while calculating the customs duty. K3
4 Analyse the Customs Act of other nations. K4
5 Evaluate latest changes in the Customs Act. K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Introduction to Customs Laws in India 10 hours

Introduction to Customs Laws in India: The Customs Act 1962 - The Customs Tariff Act 1975
Basic concepts and definitions, Nature of Customs duty: definitions as per customs Act, territorial
waters & customers, waters, Indian customs waters, Indian exclusive economic zone, high seas,
customs station.

Unit:2 Taxable Event 13 hours

Taxable Event - Levy and Exemptions from Customs Duty - Types -, different types of customs
duty. Introduction Types of Duties -Basic customs duty, IGST (replacement of CVD and Spl. CVD),
Protective duties, Safeguard duty, Countervailing Duty on subsidized articles, Anti-dumping duty

Unit:3 Valuation 12 hours

Introduction: Methods of Valuation, Valuation of Imported Goods, Valuation of Export Goods.
Value for the purpose of customs duty, Inclusion or exclusion from customers value – practical
questions

Unit:4 Import Procedure Under Customs 12 hours

Introduction: Import Procedure under Customs, Goods Cleared for Home Consumption,
Warehousing, Export Procedure under Customs, Deemed Export, Abatement of Duty on Damaged
or Deteriorated Goods, Duty Drawback, Negative List of Duty Drawback, Imports by 100% Export
Oriented Units (EOU), Import/Procurement by SEZs., Project Import.

Unit:5 Baggage 11 hours

Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
Baggage (excluding courier & post) under CBIC (Central Board of Indirect Taxes & customs)

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Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 60 hours

Text Book(s)
1 VS Datey : Indirect Taxes, Taxman Publications, New Delhi
2 The Constitution (One hundred and First Amendment) Act, 2016
3 Gupta, S.S. , GST- How to meet your obligations (April 2017), Taxmann Publications
4 Halakandhi, S., G.S.T ( Vastu and Sevakar) (Hindi) Vol-1, 2017

Reference Books
1 Balachandran: Indirect Taxation – Sultan Chand & Sons, New Delhi.
2 R.K.Jain : Customs Law Manual Central Publications, New Delhi
3 Gupta, S.S., Vastu and Sevakar, Taxmann Publications, 2017

Course Designed By: Mr. Libeesh P C

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 L L M M M
CO2 L L M M M
CO3 L L M M M
CO4 L L M M L
CO5 L L M M L
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Elective - 2 (A) CORPORATE LAW 4 - - 4
Syllabus 2021-
Pre-requisite Knowledge about company law
Version 2022
Course Objectives:
The main objectives of this course are to:
1. ToenablethestudentstoacquireknowledgeregardthevariousprovisionsinEconomic Legislations
2. To know the facts and concepts regarding the Foreign Exchange Management and IP
Laws.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 To Acquaint the knowledge on Competition Act-2002. K1
2 To know about Environmental Laws. K2
3 To learn about the Foreign Exchange Management Act, 1999 K2
4 To learn the importance of Intellectual Property Rights in business K4
5 To Understand the Patent Laws Trademarks, Copyright K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Competition Act-2002 14 hours

Competition Act-2002- Objectives – Definitions- Competition Commission of India– Anti –
Competitive Agreements– abuse of Deminal position– Regulation of combinations– Penalties.

Unit:2 Environment Laws 16 hours

Environment Laws
a) Water (prevention and control of Pollution) Act – Various Boards functions and Powers
b) Air (provision and control of pollution) Act 1981 – Various Boards functions and Powers.
c) Environmental protection Act – 1986. Legal and regulatory frame work procedures for
obtaining various environmental clearances – Role and function of Environmental tribunal /
Authority – Appearance before Environment Tribunal / Authority, Environment Audit.

Unit:3 Foreign Exchange Management Act 1999 15 hours

Foreign Exchange Management Act 1999 – objectives and definitions under FEMA – Dealings
in Foreign Exchange – Holding for Foreign Exchange etc- Current account transactions, Capital;
account transactions – Export of goods and reviewed realization and repatriation of foreign
exchange – Exemptions authorized – person – Penalties and enforcement – Appellate Tribunal etc.

Unit:4 Intellectual Property Rights 14 hours

Introduction to Intellectual Property Rights-Concept and Theories-Kinds of Intellectual Property
Rights -Economic analysis of Intellectual Property Rights- Need for Private Rights versus Public
Interests -Advantages and Disadvantages of IPR.

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Unit:5 Patent Act and other related Laws 14 hours

Patent Laws – Trademarks– Copyright-meaning, objectives, registration, infringement.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 Taxmann's Corporate Laws - The Most Authentic and Comprehensive Book on Corporate
Laws in India (Set of 2 Volumes) | 42nd Edition | Updated till 8th October 2020 Paperback.
2 Intellectual Property Rights, Pandey Neeraj and Dharni Khushdeep (2014), PHI Learning Pvt
Ltd

Reference Books
1 Corporate And Economic Laws, Munish Bhandari , Best word Publication Ltd,2019.
2 Intellectual Property Law: Revised and updated Paperback , P. Narayan , Eastern Law
House, 2020.
3 Intellectual Property Rights Law , Dr Ramesh Shahabadkar and Dr S Sai Satyanarayana
Reddy ,B.S.Xlasyanan, Notion Press, 2019.

Course Designed By: Dr. P. Suganya

Mapping with Programme Outcomes

Cos PO1 PO2 PO3 PO4 PO5
CO1 L M S M M
CO2 L L S M M
CO3 L L S M M
CO4 L L M M M
CO5 L L S M M
*S-Strong; M-Medium; L-Low

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Course code TITLE OF THE COURSE L T P C

Elective - 2(B) INTRODUCTION TO INDUSTRY 4.0 4 - - 4
Knowledge on Information Technology and Recent Syllabus 2021-
Pre-requisite
Trends in technology Version 2022
Course Objectives:
The main objectives of this course are to:
1. To gain knowledge on Industry 4.0, need for digital transformation
2. To Learn about the Industry 4.0 tools such as Artificial Intelligence., Big Data
and Data Analytics, Internet of Things

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 To understand the technologies ofIndustry4.0 K1
2 To study about artificial intelligence K2
3 To enumerate Big data Analytics K2
4 To analyse the application IoT in manufacturing units K3
5 To recall Internet things K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Industry 4.0 15 hours

Industry 4.0- Need – Reason for Adopting Industry 4.0 - Definition – Goals and Design Principles
-Technologies of Industry 4.0 – Big Data – Artificial Intelligence (AI) – Industrial Internet of
Things - Cyber Security – Cloud – Augmented Reality

Unit:2 Artificial Intelligence 15 hours

Artificial Intelligence (AI) – What & Why? - History of AI –Foundations of AI -The AI -
environment - Societal Influences of AI - Application Domains and Tools - Associated Technologies
of AI - Future Prospects of AI - Challenges of AI

Unit:3 Big Data 15 hours

Evolution - Data Evolution - Data : Terminologies - Big Data Definitions -Essential of Big Data in
Industry 4.0 - Big Data Merits and Advantages - Big Data Components : Big Data Characteristics -
Big Data Processing Frameworks - Big Data Applications - Big Data Tools - Big Data Domain Stack
: Big Data in Data Science – Big Data in I o T - Big Data in Machine Learning - Big Data in
Databases - Big Data Use cases : Big Data in Social Causes - Big Data for Industry - Big Data Roles
and Skills -Big Data. Roles - Learning Platforms; Internet of Things (IoT) : Introduction to IoT –
Architecture of IoT - Technologies for IoT - Developing IoT Applications - Applications of IoT -
Security in IoT

Unit:4 Internet of Things 14 hours

Applications of IoT –Manufacturing–Healthcare– Education – Aerospace and Defense–
Agriculture– Transportation and Logistics–Impact ofIndustry4.0 on Society: Impact on Business,
Government, People. Tools for Artificial Intelligence, Big Data and Data Analytics, Virtual Reality,
Augmented Reality, IoT, Robotics

Page 73 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Unit:5 Aligning of Jobs and Education 14 hours

Jobs2030-Industry4.0–Education4.0–Curriculum4.0–Faculty4.0–Skillsrequiredfor Future-
ToolsforEducation–ArtificialIntelligenceJobsin2030–Jobs2030-Framework for aligning Education
withIndustry4.0
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars - webinars

Total Lecture hours 75 hours

Text Book(s)
1 P. Kaliraj, T. Devi (2020), Higher Education for Industry 4.0 and Transformation to
Education5.0,
2 Dr. Diego Galar , Pasquale Daponte and Dr. Udaya kumar, CRC Press; 1st edition (2019),
Handbook of Industry 4.0 and Smart Systems

Reference Books
1 Prof. Dr. Alp Ustundag and Emre Cevikcan (2018), Industry 4.0: Managing The Digital
Transformation , Springer publication
2 Alasdair Ghilchrist (2018), Industry 4.0, Apress Pvt Ltd.,

Course Designed By: Dr. Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 L L L M M
CO2 L L L M M
CO3 L L L M M
CO4 L L L M M
CO5 L L L M M
CO6 L L L M M
*S-Strong; M-Medium; L-Low

Page 74 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Course code TITLE OF THE COURSE L T P C

Elective - 2(C) BUSINESS RESEARCH METHODS 4 - - 4
Pre-requisite Basic knowledge in business statistics Syllabus 2021-
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To familiarize students with basic of research and the research process.
2. To develop an understanding of various research designs and techniques.
3. To help students in conducting research work and making research reports
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 To understand various kinds of research, objectives of doing research. K1
2 To formulate research problem and develop a sufficiently coherent sample design K2
3 To obtain knowledge on qualitative, quantitative as well as measurement & scaling K3
techniques.
4 To analyse data , including descriptive & inferential measures K4
5 To write & develop independent thinking for critically analyzing research reports K4
K1-Remember; K2 -Understand;K3 -Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 Introduction Of Research 15-hours

Research - Meaning -Characteristics of good research - Objectives of Research - Types of Research
- Research Process- Identification of Research Problem - Techniques involved in defining a problem.
Research Design: Meaning - Definition - Need and Importance - Features of a good design - Steps -
Types of research design.

Unit:2 Sample Design 15-hours

Sampling Design - Meaning - Steps in Sampling- Criteria for good sample design-characteristics of
good Sample design - Types of sample designs: Probability and Non-Probability - Sample size and
Population Size – Meaning

Unit:3 Scaling Techniques 14- hours

Measurements and Scaling Techniques: Meaning- Sources of Error in measurement - Tests of sound
measurement. Scaling: Meaning – Classification - important scaling techniques.

Unit:4 Data Processing and Analysis 15- hours

Processing of Data - Editing - Coding – Classification - Tabulation. Analysis of data: Meaning-type
of analysis. Hypothesis - meaning - formulation - types - steps in testing of hypothesis. Parametric
Test: T-test, F-test, ANOVA- Chi-square test.

Unit:5 Interpretation and Report Writing 14-hours

Interpretation: Meaning – significance - techniques. Report Writing: Meaning - significance-steps in
writing report - Layout of Report - Type of Reports - Mechanics of writing a research report.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Page 75 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Total Lecture hours 75-hours

Text Book(s)
1 Research Methodology- Methods & Techniques , Kothari, C. R. , New age international
publishers, ISBN : 978-93-86649-22-5, 2016.
2 Fundamentals of Applied Statistics, Gupta and Kapoor , Sultan Chand & Sons, ISBN: 978-
8180547058, 2014.
3 Research Methodology, Pannerselvam,R, PHI Pvt. Ltd., New Delhi,ISBN:978-81-203-4946-9,
2016.
Reference Books
1 Business Research Methods, Branica, T & Roche, W.K. , Jaico Publishing House,
ISBN:1860760007 9781860760006, 1997
2 Research methods, Shajahan, S, JAICO publishing house, ISBN: 978-8172244910 ,2010.
3 Essential of Research Methods, Wilson,J, SAGE Publication, ISBN: 9781446257333, 2013.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 https://onlinecourses.swayam2.ac.in/cec20_hs17/preview
2 https://www.coursera.org/learn/research-methods
3 https://www.edx.org/course/introduction-to-social-research-methods
Course Designed By: Dr L Prakash

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M M S M M
CO2 M M S M M
CO3 M M S M M
CO4 M M S M M
CO5 M M S M M
*S-Strong; M-Medium; L-Low

Page 76 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Course code TITLE OF THE COURSE L T P C

Elective -3(A) CYBER LAW 4 - - 4
Pre-requisite Basic knowledge of cyber law Syllabus 2021-
Version 2022
Course Objectives:
The main objectives of this course are to:
1. To introduce the cyber world and cyber law in general
2. To explain about the various facets of cyber crimes
3. To educate the role of government and jurisdiction in technology and to clarify issues in the
cyber space
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understanding concepts related to cyber world and cyber law in general K1
2 Understand the regulation of cyber space in India K2
3 Have basic knowledge on regulation of cyber space and security in international level K3
4 Develop competitive edge on various facets of cyber crimes K3
5 Understand the recent issues in cyber space K4
K1-Remember; K2 -Understand;K3 -Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 Fundamentals of Cyber Law 12-hours

Conceptual and theoretical perspective of cyber law- Computer and Web Technology -
Development of Cyber Law – National and International Perspective

Unit:2 Legal Issues and Challenges in India, USA and EU 12-hours

Data Protection, Cyber Security - Legal recognition of Digital Evidence - Recognition of liability in
the digital world - Jurisdiction Issues in Transnational Crimes

Unit:3 International Perspectives 12- hours

Budapest Convention on Cybercrime - ICANN’s core principles and the domain names disputes Net
neutrality and the EU electronic communications regulatory framework - Web Content -
Accessibility Guidelines (WCAG) 2.0

Unit:4 Introduction to Cyber Crimes 11- hours

Relevant provisions under the Information Technology Act, 2000 : Object, Application and Relevant
Definitions under the Act - Salient Features of the Act - Offences, Punishment and Procedure of
Investigation and Trial - Exemption from Liability of Intermediary in Certain Cases

Unit:5 Contemporary Trends 11-hours

Impact of cyber warfare on privacy, identity theft. - International law governing Censorship, online
privacy, copyright regulations, - Online Intermediaries in the governance of Internet - Social
Networking Sites Vis-à-vis Human Rights

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Page 77 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Total Lecture hours 60-hours

Text Book(s)
1 ,‘Cyber Laws’, Yatindra Singh Universal Law Publishing, 2010, ISBN:8175348313
2 ‘An Introduction to Cyber Crime and Cyber Law’, Dr. R.K. Chaubey, Kamal Law House
3 An Introduction to Cyber Laws, Dr. J.P. Mishra, Central Law Publications, 1st edn. 2012.
Reference Books
1 ‘Guide to Cyber Law & Crimes’, Rohatgi and Karkare, , 3rd edn. Whytes & Co. 2018
2 Social, ethical and policy implication of Information Technology, Linda Brennan and Victoria
Johnson:
3 Essential of Research Methods , Wilson,J(2013), SAGE Publication, ISBN: 9781446257333.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websitesetc.]
1 https://onlinecourses.swayam2.ac.in/cec20_cs09/preview
2 https://www.coursera.org/lecture/protect-business-innovations-strategy/3-2-global-cyber-law-
kiXny
Course Designed By: Dr L Prakash

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M L L M S
CO2 L L L M S
CO3 L L L M S
CO4 L M L M S
CO5 M M M M S
*S-Strong; M-Medium; L-Low

Page 78 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Course code TITLE OF THE COURSE L T P C

Elective -3(B) E- COMMERCE 4 - - 4
Syllabus 2021-
Pre-requisite Basic Knowledge on E-Commerce Technology
Version 2021
Course Objectives:
The main objectives of this course are to:
1. Introduce the concept of electronic commerce,
2. Familiarize how electronic commerce is affecting business enterprises, governments,
consumers and people in general.
3. Learn the basics of internet, various electronic payment systems, cryptography, cyber laws
and future trends of hardware, software and information.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember the various information systems associated with E-Commerce like E- K1
CRM, E-SCM and EDI.
2 Apply the fundamental understanding in key components of business models for E- K2
commerce
3 Understanding the different types and key components of business models for E- K4
commerce.
4 Analyse about recent trends in hardware , software and information technologies K3
5 Create solutions for Case Studies using the e-business models as reference K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Information technology in business 12 hours

Information technology and business - Internet: Evolution of the internet - How internet Works -
World Wide Web - (WWW) - Web browsing - Internet addressing – Internet protocols- Internet
business strategy - Business process Re-engineering - Internet - Extranet.

Unit:2 Electronic Mail 12 hours

Electronic Mail:- E-Mail basics - Working with E-Mail - Useful E-Mail services -Mailing list -
Advantages and disadvantages - E-Mail ethics. Electronic Data Interchange : Cost and benefits of
EDI - Components of EDI system and cryptography.

Unit:3 Electronic Commerce 14 hours

Electronic Commerce: Emergence of F-Commerce - Business models for E-Commerce- E-
Marketing - F-payment system - E-Customer Relationship management -E-Supply chain
management - Cyber laws.

Unit:4 Future trends in IT 10 hours

Future of Internet Commerce - Hard ware Technology trends – Software technology trends -
Information trends.

Page 79 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Unit:5 Case study 10 hours

Case Studies with reference to Business models and Internet applications.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 60 hours

Text Book(s)
1 E -Commerce -A Managerial Perspective-P.T.Joseph.
2 Designing systems for Internet Commerce - G.Winfield Treese & Lawrence C.Stewart.
3 Fundamentals of Information technology-Alexis Leon & MathewsLeon

Reference Books
1 Internet for Everyone -Alexis Leon &Mathews Leon
2 E -Commerce -Bhushan Dewan
3 F-Business -Roadmap for success-Dr. Ravi Kalakota &Marcia Robinson.

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S M S S M
CO3 S M S S M
CO3 M S S S M
CO4 S M S S M
CO5 S M S S M
*S-Strong; M-Medium; L-Low

Page 80 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Course code - TITLE OF THE COURSE L T P C

Elective – 3(C) PROJECT AND VIVA VOCE 4 - - 4
Pre-requisite Knowledge in Core, Research Methods Syllabus Version 2021-22
and Analytical Tools
Course Objectives:
The main objectives of this course are to:
1. The students will get on-the-job training and experience.
2. The students will gain knowledge on problem identification and solutions.
3. The students will gain a complete knowledge on the program and the course outcome.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Explain about how to collect literature. K2
2 Implement problem identification and will frame tool for collecting data K3
3 Evaluate and get practical exposure on the framed objective. K5
4 Execute and generate the procedure of compiling the collected data by using K3,K6
analysis
5 Summarize and execute report writing, and will get complete knowledge of the K2,K3
course.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6– Create

Textbook(s)
1 C.R. Kothari, “Research Methodology Methods and Techniques”, Second Edition, New
Delhi: New Age International publisher, 2004

Reference Books
1 Ranjit Kumar, Research Methodology: A Step-by-Step Guide for Beginners, SAGE
Publications, 2014
2 Robert B Burns, Introduction to Research Methods, SAGE Publications

Course Designed By: Dr. A. Vimala, Dr. S. Sadhasivam and Dr. C. Dhayanand

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M S M S S
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S M
*S-Strong; M-Medium; L-Low

Page 81 of 82
B.Com.(GST) 2022-23 onwards - Affiliated Colleges - Annexure No.45(U)
SCAA DATED:

Course code - TITLE OF THE COURSE L T P C

Skill Based - IV GST PRACTICAL TRAINING 4 - - 4
Pre-requisite Basic Knowledge of GST Syllabus Version 2021-22
Course Objectives:
The main objectives of this course are to:
1. The students can get practical Knowledge in GST
2. The students will able to prepare GST Bill.
3. The students will get hands on training on GST filling and its mechanism

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Creating Company with GST enabled. K6
2 Creating GST vouchers and ledgers K6
3 Entering the purchase and sales details with GST K3
4 Evaluating the GST rate K5
5 Understanding the GST Filling K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6– Create

1. Activate GST for a company using an accounting software

2. Enter purchase details with GST using an accounting software
3. Creating GST sales and printing invoices
4. Restarting voucher numbering for GST transactions
5. Identifying the place of supply and fill e-way bill details using an accounting software
6. Enter transactions that are intra state and show the GST Tax ledgers using an accounting
software.
7. Enter transactions with discount along with GST using an accounting software
8. Preparing stock summery with GST
9. Filing GSTR 1, GSTR -2,GSTR-3

Course Designed By: Mrs.G.Nithya, Mr. Libeesh P C and Dr. L. Prakash

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 M S M S S
CO2 S S S S S
CO3 M S M S S
CO4 S S S S M
CO5 S S S S M
*S-Strong; M-Medium; L-Low

Page 82 of 82

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Bcom. GST 22-23

Uploaded by

Bcom. GST 22-23

Uploaded by

B. Com.

Program Code: ***

2022 – 2023 onwards

Program Educational Objectives (PEOs)

Program Specific Outcomes (PSOs)

Program Outcomes (POs):

IV Tamil/Advanced Tamil (or)

Course code TITLE OF THE COURSE L T P C

Core - I FINANCIAL ACCOUNTING I 4 - - 4

Expected Course Outcomes:

Unit:1 Introduction to Financial Accounting 19 hours

Unit:3 Bank Reconciliation Statement 17 hours

Unit:4 Depreciation 17 hours

Unit:5 Single Entry System 17 hours

Total Lecture hours 90 hours

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]C

Course Designed By: Mrs.G.Nithya

Mapping with Programme Outcomes

Course code TITLE OF THE COURSE L T P C

Unit:1 Tax system 15 hours

Unit:2 Direct Tax and Indirect tax 15 hours

Unit:3 Basics of Valuation 15 hours

Unit:4 Goods and Service Tax 15 hours

Unit:5 Structure and Functions of GST 13 hours

Unit:6 Contemporary Issues 2 hours

Total Lecture hours 75 hours

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

Course Designed By: Mr P C Libeesh

Mapping with Programme Outcomes

Course code TITLE OF THE COURSE L T P C

Expected Course Outcomes:

Unit:1 Introduction on Business Economics 12 hours

Unit:2 Law of Demand 18 hours

Unit:3 Cost-Output Relationship 15 hours

Unit:4 Market Structure 14 hours

Unit:5 National Income 14 hours

Unit:6 Contemporary Issues 2 hours

Total Lecture hours 75 hours

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

Course code TITLE OF THE COURSE L T P C

Core - III FINANCIAL ACCOUNTING -II 4 - - 4

Expected Course Outcomes:

Unit:1 Branch Accounts 15 hours

Unit:2 Departmental Accounts 15 hours

Unit:3 Hire Purchase and Instalment Accounts 15 hours

Unit:4 Partnership- Admission & Retirement 13 hours

Unit:5 Partnership- Dissolution 13 hours

Unit:6 Contemporary Issues 2 hours

Total Lecture hours 75 hours

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

Mapping with Programme Outcomes

Course code TITLE OF THE COURSE L T P C

Expected Course Outcomes:

Unit:1 Levy of GST 15 hours

Unit:2 Composition Levy 15 hours

Unit:3 Input Tax Credit 15 hours

Unit:4 Exports and Imports 14 hours

Unit:6 Contemporary Issues 2 hours

Total Lecture hours 75 hours

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes

Course code TITLE OF THE COURSE L T P C

Expected Course Outcomes:

Unit:1 Theory of Sets and Series 18 hours

Unit:2 Matrices 18 hours

Unit:3 Algebraic functions 18 hours

Unit:4 Differential Calculus 16 hours

Unit:5 Linear Programming 18 hours

Unit:6 Contemporary Issues 2 hours

Total Lecture hours 90 hours

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

Course Designed By: Dr. P Suganya

Mapping with Programme Outcomes