University of Madras: (With Effect From The Academic Year 2020 - 2021)

UNIVERSITY OF MADRAS
SYLLABUS
B.COM (Corporate Secretaryship)

(With effect from the Academic Year 2020 -2021)
PREAMBLE
The curriculum of B.Com (Corporate Secretaryship) is structured

in a way that the students acquire in-depth knowledge in corporate
affairs. The course provides a platform for the students to pursue
Company Secretaryship as a profession. The comprehensive curriculum
design bestows excellent career opportunities to explore new vistas in
the present competitive corporate arena.
PROGRAM LEARNING OUTCOMES
The prime objective of the course is to create a world class

academic environment in the field of commerce and business. The
course will prepare the students to respond to the needs of the industry
and administration.
B.COM (Corporate Secretaryship) Degree Course
(With effect from the academic year 2020-2021)
ANNEXURE
REVISED SCHEME OF EXAMINATION
SEMESTER 1
Name Of The Course
Int.Mar
Ins.Hrs
Credits
Marks
Total
Ext.
ks
Course
Components
PART I Paper I – Language I 3 4 25 75 100
PART II Paper I – English I 3 4 25 75 100
PART III Core Paper I – Financial Accounting* 4 6 25 75 100
Core Paper II – Business Communication* 4 6 25 75 100
Allied Paper I - International Trade 5 6 25 75 100
PART IV Soft Skill I 3 2 50 50 100
Non Tamil Students : Basic Tamil/Advanced 2 2 25 75 100
Tamil
Tamil Students : Non-Major Elective*
SEMESTER II
Course Name Of The Course
Ins.Hrs
Credits
Marks
Marks
Total
Ext.
Components Int.
PART I Paper II – Language II 3 4 25 75 100

PART II Paper II – English II 3 4 25 75 100
PART III Core Paper III – Advanced Financial 4 6 25 75 100
Accounting*
Core Paper IV – Corporate Management 4 6 25 75 100
Allied Paper II - Business Economics* 5 6 25 75 100
PART IV Soft Skill II 3 2 50 50 100

Non Tamil Students : Basic Tamil/Advanced 2 2 25 75 100
Tamil
Tamil Students : Non-Major Elective*
*Non Major Elective – Any One Of The Following (Semester Wise)
I Semester II Semester
1. Basic Elements Of Logistics Management 1.Everyday Banking
2. Basics Of Corporate E-Management 2. Fundamentals Of Insurance
SEMESTER III
Credits
Marks
Total
Marks
.Hrs
Int.
Ins
Ext
Components
PART I Paper III – Language III 3 6 25 75 100
PART II Paper III – English III 3 4 25 75 100
PART III Core Paper V – Corporate Accounting – 4 6 25 75 100
I*
Core Paper VI – Company Law and 4 5 25 75 100
Secretarial Practice
Allied Paper III - Business Statistics * 5 5 25 75 100
PART IV Soft Skill III 3 2 50 50 100

Environmental Studies 2 Examination will
be held in semester
IV
SEMESTER IV
Name of the course
Ins.Hrs
Credits
Marks
Total
Course
Marks
Int.
xt.
Components
PART I Paper IV – Language IV 3 5 25 75 100

PART II Paper IV – English IV 3 5 25 75 100
PART III Core Paper VII – Advanced 4 6 25 75 100
Corporate Accounting *
Core Paper VIII – Indirect 5 5 25 75 100
Taxation*
Allied Paper IV – Securities Laws & 5 5 25 75 100
Market Operations
PART IV Soft Skill IV 3 2 50 50 100
Environmental Studies 2 2 25 75 100
SEMESTER V
Ins. Hrs
Credits
Marks
Marks
Total
Ext.
Int.
Components
Core Paper IX – Cost Accounting 4 6 25 75 100

PART III Core Paper X - Corporate Governance And 5 6 25 75 100
Ethics
Core Paper XI – Business Laws* 4 5 25 75 100
(Common to B.Com (General) in III
Semester)
Core Paper XII – Income Tax Law & 4 6 25 75 100
Practice – I *
Elective Paper I 5 5 25 75 100
Marketing *(Common to B.Com
(General) in III Semester)
PART IV Value Education 2 2 25 75 100
SEMESTER VI
Ins.Hrs
Credits
Marks
Marks
Total
Course Name of the course
Ext.
Int.
Components
PART III Core Paper XIII – Industrial Laws 4 6 25 75 100

Core Paper XIV – Management 4 6 25 75 100
Accounting *
Core Paper XV – Entrepreneurial 4 6 25 75 100
Development*
Core Paper XVI – Income Tax Law & 4 6 25 75 100
Practice – II *
Elective Paper II – Project – Institutional 5 6 25 75 100
Training
PART V Extension Activities 1
Note:
*All the highlighted courses are common to B.Com General.
* The question shall cover 20% theory and 80% problems in the Practical Papers. Norm
adopted by B.Com General is applicable for common practical papers.
* The question shall cover 80% provisions of Company Law and 20% relating to
Secretarial duties for Company Law and Secretarial Practice.
PATTERN OF QUESTION PAPER
Part Total questions Questions to be Marks per Total Marks
answered Question
A (50 words) 12 10 2 20
B (200 words) 7 5 5 25
C (500 words) 3 5 10 30
Maximum Marks for End Semester External Examination 75
LIST OF COURSES COMMON FOR B.COM (CORPORATE
SECRETARYSHIP) FROM B.COM (GENERAL)
SEMESTER I
1. Financial Accounting
2. Business Communication
SEMESTER II
3. Advanced Financial Accounting
4. Business Economics
SEMESTER III
5. Corporate Accounting - I
6. Business Statistics
SEMESTER IV
7. Advanced Corporate Accounting
8. Indirect Taxation
SEMESTER V
9. Business Laws
10. Income Tax Law & Practice I
11. Marketing
SEMESTER VI
12. Management Accounting
13. Entrepreneurial Development
14. Income Tax Law & Practice II
.
SEMESTER 1
Core Paper I - FINANCIAL ACCOUNTING
Course objectives Number of Credits: 4
1. To enable the students to know the Principles of Accounting in General

2. To Understand the System of Keeping Financial Accounting Records
Unit I: Preparation of Financial Statements

Preparation of Final Accounts of a Sole Trading Concern - Adjustments -
Preparation of Receipts and Payments Account, Income and Expenditure Account
and Balance Sheet of Non-Trading Organizations.
Unit II: Rectification of Errors and Bank Reconciliation Statement

Classification of Errors - Rectification of Errors - Preparation of
Suspense A/c. Bank Reconciliation Statement - Need and preparation.
Unit III: Depreciation and Insurance Claims

Depreciation - Meaning - Causes - Types - Straight Line method - Written
down value method - Change in method - Concept of useful life under Companies Act,
2013 - Insurance Claims - Calculation of Claim Amount - Average Clause.
Unit IV: Single Entry System

Meaning and Features of Single Entry System - Defects - Difference between
Single Entry and Double Entry System - Methods of Calculation of Profit - Statement
of Affairs Method- Conversion Method.
Unit V: Hire Purchase and Instalment System

Hire purchase system - Default and repossession - Hire purchase trading
account - Instalment system - calculation of profit - Average Due Date and
Account Current
Note: Questions in Sec. A, B & C shall be in the proportion of 20:80

between Theory and Problems.
Suggested Readings
1. Gupta, R.L & Gupta, V.K, Advanced Accounting, Sultan Chand & Sons, New
Delhi.
2. Jain & Narang, Financial Accounting, Kalyani Publishers, New Delhi.
3. Reddy, T.S & Murthy, A. Financial Accounting, Margham Publications,
Chennai.
4. Shukla & Grewal, Advanced Accounting, S. Chand & Co. New Delhi.
5. Parthasarathy, S. & Jaffarulla, A. Financial Accounting, Kalyani Publishers,
New Delhi.
6. S.Thothadri & S.Nafeesa, Financial Accounting, McGraw Hill Education,
New Delhi
E-Resources
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.onlinelibrary.wiley.com
Core Paper II – BUSINESS COMMUNICATION
Course Objectives Number of Credits: 4
1. To facilitate the students to understand the concept of Communication.

2. To know the Basic Techniques of the Modern forms of Communication.
Unit I: Communication
Definition - Methods - Types - Principles of Effective Communication -
Barriers to Communication - Business letters - lay out.
Unit II: Business Letters

Meaning - Kinds of Business Letters - Application for a situation - Interview -
Appointment letter - Acknowledgement - Promotion - Enquiries - Reply Letter to
Enquiries - Orders - Sales Letter - Circular Letter - Complaints Letter.
Unit III: Correspondence

Bank Correspondence - Insurance Correspondence - Agency
Correspondence - Correspondence with Share Holders & Directors.
Unit IV: Reports and Meetings

Reports - Meaning - Writing of Reports - Meetings - Agenda - Minutes -
Memorandum - Office order - Circular Notes.
Unit V: Forms of Communication
Modern forms - Fax - email - video conference - internet - websites - uses of
the various forms of communication.
Suggested Readings
1. Rajendra Paul & Korlahalli, J.S. Essentials of Business Communication,
Sultan Chand & Sons, New Delhi.
2. Shirley Taylor, Communication for Business, Pearson Publications, New
Delhi.
3. Bovee, Thill, Schatzman, Business Communication Today - Peason Education
Private Ltd - New Delhi.
4. Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
5. Simon Collin, Doing Business on the Internet, Kogan Page Ltd, London.
6. Mary Ellen Guffey, Business Communication - Process and Product,
International Thomson Publishing, Ohio.
7. Sundar, K. A, Business Communication, Vijay Nicole Imprints Pvt. Ltd.,
Chennai.
E-Resources
www.newagepublishers.com
www.managementstudyguide.com
www.businesscommunication.org
www.smallbusiness.chron.com
ALLIED PAPER I – INTERNATIONAL TRADE
Course Objectives: No of Credits: 5

1. To acquire specialised knowledge in international trade
2. To learn about WTO and how globalisation of Economy takes place.
UNIT 1
Theories of International Trade – Ricardo – Haberlers Opportunity cost -
Heckscher Ohlin theorem.
UNIT – II
Trade policy – case for protection – Regional integration – European Union
– EEC- UNCTAD – GATT – Asian – Development Bank.
UNIT III
WTO – Functions of WTO – An Overview.
UNIT IV
Balance of payments – Disequilibrium – Remedies – Exchange control –
Purchasing Power parity Theory.
UNIT V
International monetary system – IMF – SDR – International liquidity –
IBRD.
Suggested Readings
1. K.R.Gupta – International Economics, Atlantic Publisher Distributors Pvt
Ltd.
2. P. Saravanan – International Marketing
3. S.Sankaran – Money, Banking and International Trade, Margham
Publication, Chennai.
4. Francis Cherunilam – International Trade and Export Management,
Himalaya Publishing House.
NON-MAJOR ELECTIVE PAPER I
1. BASIC ELEMENTS OF LOGISTICS MANAGEMENT
Level of Knowledge: Basic Level

Unit – I
Logistics – Concept & Significance – Logistics System Fundamentals –

Transport System: Railway, Road, Air, Waterways, Pipe Lines, Animals and
Animal driven vehicles – Economics of transportation – Stocking Policies –Storage
and handling capacities – Warehousing.
Unit – II
Packaging – Principles, functions and types – Containerization – Concepts –

Infrastructure – Inventory Policy – Concept of Supply Chain Management and its
strategic role in the organization – Intra and Inter Organization Supply Chain.
Suggested Readings:
1. Strategic Logistics Management – Lambert
2. Logistical Management – The Integrated Supply Chain Process – Bowersox
3. Logistics & Supply Chain Management – Christopher
4. Supply Chain Management – Sunil Chopra
5. Logistics & Supply Chain Management – Raghuram
6. Supply Chain Management for 21st Century – Sahay.
2. BASICS OF CORPORATE E-MANAGEMENT
UNIT - I
Introduction to computers - Classification - Anatomy of digital computer -

Hardware and Software - Memory Devices - input devices - output devices -
Storage devices - Concept of programming languages - Operating system,
Assembler, Complier, Interpreter, Multimedia.
Introduction to Internet - Internet Service Providers (ISPs), Internet
Addressing - E-Mail - Web Browsers - Intranet - Website establishments -
Advertising in the web.
UNIT - II
Introduction of e-commerce - opportunities - Modes of e-commerce –
business requirements - Payment Processing - Secure Electronic payment protocol
(SEPP) - Secure electronic Transaction (SET).
Management Information System (MIS) - Concept – meaning - role of MIS
in management.
Suggested Readings:
1. Alexix Leon, Mathew Leon - Fundamentals of Computer Science and
Communication Engineering.
2. Alexix Leon, Mathew Leon - Fundamentals of Information Technology
3. John Callahan - Every Students guide to Internet.
3. 4 W.S Jawadekar - Management Information System
4. 5 K.K.Bajai and Debjani Nag - E-Commerce - The cutting edge of Business
ெச ைன ப கைல கழக பாட தி டமா ற
2020 ஆ க வியா த
ெபா தமி – (Foundation Course)
B.A./B.Sc.,/B.Com.,
BFC-LT001
த ப வ I SEMESTER
பாட ப
Iஇல கிய
IIபாட சா ததமிழில கியவரலா
IIIெமாழி பயி சி
த ப வ
இல கிய
அல 1
மர கவிைத
 பாரதியா – பாரதச தாய .

 பாரதிதாச –ஒ ைம பா
 கவிமணிேதசிகவிநாயக பி ைள – உட நல ேபண
 நாம க கவிஞ ெவ. இராம க பி ைள – தமிழ இதய
 கவிஞ க ணதாச – ப ஒ கத ப
 ப ேகா ைடஅ. க யாண தர – வ கால உ
 தமி ஒளி – வழி பயண
கவிைத
 கவிஞ ந. பி ச தி – காத , ைல
 கவிஞ அ ர மா – பி த
 கவிஞ .ேம தா – ஒ க த அனாைதயாகிவி ட , நிழ க
 கவிஞ இ லா –
ஒ ெவா ைல ெபய ெசா அைழ ேப
 கவிஞ தமிழ ப – ெசா உய தமி ெசா ேல
 கவிஞ ைவர – விைத ேசாள
 கவிஞ அ.ச காி – இ நா ெபாியெப
அல 2
 ஏ ற பா
 ெத மா
 அ பாபாட க
 விைளயா பாட க
 நட பாட க
அல 3
சி கைதக
 .ப.ரா – கனகா பர
 .அழகிாிசாமி – மார ர ேடஷ
 தமி ெச வ – ெவயிேலா ேபா
 ேதா பி கம மீரா –வ ட க ணா
 அ ைப – பிளா ட பாவி பராச தி த ேயா
உைரநைட
 இரா.பி.ேச பி ைள – வ ைம வ ைம
அல 4
 நா. சாமி – நா கா கார
அல 5
தமிழில கியவரலா
 மர கவிைத – இ பதா றா கவிஞ க

 கவிைத
 நா ற பாட க , கைதக , கைத பாட க , பழெமாழிக ,
வி கைதக
 சி கைத, உைரநைடவரலா
 நாடக – சா தப திக
அல 6
ெமாழி பயி சி
 வா கியவைக(ெதாட வா கிய , தனிவா கிய , வா கிய )

 இ வழ க (ேப ,எ )
 எ வா , பயனிைல, ெசய ப ெபா
 ஒ ைம, ப ைமமய க
 திைண, பா , எ , இடேவ பா
 நா வைக ெசா க (ெபய , விைன, இைட, உாி)
 அகரவாிைச ப த
மதி ெப ப கீ – I & II – 50 மதி ெப க

III – 25 மதி ெப க
UG & 5 YR INTEGRATED DEGREE COURSES
SYLLABUS – OTHER LANGUAGES
BP1-LHIN1
PART-I - HINDI
(With effect from the Academic Year 2015-2016)
I YEAR – I SEMESTER
PAPER – I - PROSE, FUNCTIONAL HINDI & LETTER WRITING
I . PROSE (Detailed Study) : HINDI GADHYA MALA
Ed. by Dr. Syed Rahamathulla
Poornima Prakashan, 4/7 Begum III Street
Royapettah, Chennai – 14.
LESSONS PRESCRIBED :
1. Sabhyata ka Rahasya
2. Mitrata
3. Yuvavon sen
4. Paramanu Oorja evam Khadya Padarth Sanrakshan
5. Yougyata aur Vyavasay ka Chunav.
II. FUNCTIONAL HINDI & LETTER WRITING

Students are expected to know the office and Business Procedures, Administrative
and Business Correspondence.
1. General Correspondence:
1. Personal Applications
2. Leave Letters
3. Letter to the Editor
4. Opening an A/C
5. Application for Withdrawal
6. Transfer of an A/C
7. Missing of Pass Book / Cheque Leaf
8. Complaints
9. Ordering for Books
10. Enquiry
III. OFFICIAL CORRESPONDENCE:
1. Government Order
2. Demi Official Letter
3. Circular
4. Memo
5. Official Memo
6. Notification
7. Resolution
8. Notice
BOOKS FOR REFERENCE :
1. Karyalayeen Tippaniya : Kendriya Hindi Sansthan, Agra
2. Prayojan Moolak Hindi : Dr. Syed Rahamathulla, Poornima Prakashan
4/7, Begum III Street, Royapettah, Chennai – 14.
UNITISED SYLLABUS
UNIT – I
1. Sabhyata ka Rahasya
2. Personal Applications
3. Leave Letters
4. Government Order
5. Administrative Terminology Hindi to English (25 Words )
UNIT - II
1. Mitrata
2. Letter to the Editor
3. Opening an A/C
4. Demi Official Letter
5. Administrative Terminology English to Hindi ( 25 Words )
UNIT-III
1. Yuvavon Se
2. Application for Withdrawal
3. Circular
4. Memo
5. Administrative Terminology Hindi to English ( 25 Words )
UNIT-IV
1. Paramanu Oorja evam Khadya Padarth Sanrakshan
2. Transfer of an A/C
3. Missing of Pass Book / Cheque Leaf
4. Official Memo
5. Administrative Terminology English to Hindi ( 25 Words )
UNIT-V
1. Yougyata aur Vyavasay ka Chunav
2. Complaints
3. Ordering for Books
4. Notification
5. Official Noting Hindi to English ( 25 words )
UNIT-VI
1. Enquiry
2. Resolution
3. Notice
4. Official Noting English to Hindi ( 25 words )
PAPER – I - PROSE, FUNCTIONAL HINDI & LETTER WRITING

QUESTION PAPER PATTERN
Time : 3 Hours Maximum Marks : 75
SECTION – A (5x3= 15)
I Answer any 5 out of 8 Questions . Answer in 50 Words

i) 1 to 4 from Prose
ii) 5 to 8 from Functional Hindi
5) Equivalent Administrative Terminology six from English to Hindi 6 out of 10 Q

6) Equivalent Administrative Terminology six from Hindi to English 6 out of 10 Q
7) Equivalent Official Phrases three out of five from English to Hindi 3 out of 5 Q
8) Equivalent Official Phrases three out of five from Hindi to English 3 out of 5 Q
SECTION – B ( in 200 words )(3x5= 15)

II. a) Three Annotations out of Five (3x5 = 15)
(Q. No.9 to 13 annotations from Prose only)
b) One Question from out of two (1x5 = 5)
(Q. No.14 to 15)
(Definition and references of official letter i.e., D.O., Circular, Order, Memo, Notification,
Resolution, Notice Etc.)
SECTION C (4X 10 = 40)

III. Answer in 500 Words
a) Two essays out of Three from Prose (2x10 = 20)
(Q. No. 16 to 18)
b) Two Letter out of Three (2x10 =20)
(Q. No.19 to 21)
(From General Correspondence i.e. Personal Applications, Leave Letters, Letter to Editor, Opening
an A/C, Application for withdrawal, Transfer of an account, Missing of Pass Book/Cheque leaf,
Insurance Letters, Ordering Books, Enquiry, Complaints, Exchange, Damages etc.)
BP1-LFRE1
PART – I: FRENCH
(with effect from 2018-2019)
SEMESTER I
Title of the Paper : Prescribed text and grammar-I
Prescribed textbook:
 Régine Mérieux & Yves Loiseau, Latitudes 1, Paris, Didier, 2017 (Units 1-6 only).
Questions not to be asked from the Autoévaluation and Préparation au DELF
Paper setters to strictly adhere to the syllabus and ask questions only from the pages
included in the syllabus. Questions should cover the entire syllabus.

Time : 3 Hours Maximum
Marks : 75
Section A (7 x 5 = 35 Marks)
Answer any 7 questions
10 Grammar exercises to be given from the prescribed textbook
Section B (10 x 2 = 20 Marks)

Answer any TEN questions
15 questions to be asked on cultural aspects found in the prescribed textbook
Section C (2 x 10 = 20 Marks)
Answer any TWO
2 must be answered out of 4 topics (1 dialogue writing, 1 letter /email writing, 2 compositions
based on the themes found in the prescribed textbook)
SEMESTER II
Core Paper III – ADVANCED FINANCIAL ACCOUNTING

1. To enable the students to get a comprehensive understanding of the Financial
Accounting
2. To make the students know the various methods of maintaining the accounting
records in various forms of Business
Unit I: Branch Accounts

Dependent Branches - Stock and Debtors system - Distinction between
Wholesale Profit and Retail Profit - Independent Branches (Foreign Branches
excluded)
Unit II: Departmental Accounts

Basis of Allocation of Expenses - Calculation of Profit - Inter-departmental
Transfer at Cost or Selling Price.
Unit III: Partnership Accounts
Admission of a Partner - Retirement of a Partner - Death of a Partner.
Unit IV: Partnership Accounts
Dissolution of a Partnership Firm - Insolvency of a Partner - Insolvency of
all Partners - Piece meal Distribution of cash in case of Liquidation of Partnership
Firm.
Unit V: Accounting Standards for Financial Reporting
Objectives and uses of financial statements for users - role of accounting
standards - development of accounting standards in India - requirements of
International Accounting Standards - Role of IFRS - IFRS adoption or
convergence in India - Implementation plan in India - IndAS - Difference between
IndAS and IFRS
Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between
Theory and Problems.
Suggested Readings
1. Gupta, R.L & Gupta, V.K, Advanced Accounting, Sultan Chand & Sons, New
Delhi.
2. Jain & Narang, Financial Accounting, Kalyani Publishers, New Delhi.
3. Reddy, T.S & Murthy, A. Financial Accounting, Margham Publications,
Chennai.
4. Shukla & Grewal, Advanced Accounting, S. Chand & Co., New Delhi.
5. Tulsian P.C. - Financial Accounting.
6. Parthasarathy, S. & Jaffarulla, A. Financial Accounting, Kalyani Publishers,
New Delhi.
7. S.Thothadri & S.Nafeesa, Financial Accounting, McGraw Hill Education,
New Delhi
E-Resources
www.onlinelibrary.wiley.com
Core Paper IV - CORPORATE MANAGEMENT

 To make the students to understand the basic concept of management.
 To prepare the students to know about the significance of management in
corporate world
UNIT 1 Introduction to Management
Nature and functions of Management – Principles – role and function of
Manager – Levels of Management – Development of Scientific Management and
other Schools of thought and Approaches.
UNIT 2 Planning and Organising
Planning – need and importance – forms – types – steps – decision making –
types – process.
Organisation – types – Organisation structure – Centralisation and
Decentralisation – Departmentation.
UNIT 3 Human Resource Management
Human Resource – HRM and Personnel Management – Recruitment,
Selection and Training methods – Human Resource Audit.
UNIT 4 Performance Appraisal and Incentives
Performance Appraisal – methods – promotions and transfer – incentives –
monetary and non-monetary- welfare and social security measures.
UNIT 5 Direction and Control
Direction – purpose – requirements of effective direction – motivation
theories.
Co-ordination – need, type and techniques for excellent co-ordination –
controlling- meaning and importance – control process.
Suggested Readings:
1. Weihrich and Koontz, Essentials of Management, McGraw Hill, New Delhi
2. Dinakar Pagare, Principles of Management, Sultan Chand & Sons, New
Delhi.
3. C.B.Gupta – Business Management, Sultan Chand & Sons, New Delhi.
4. L.M.Prasad – Principles of Management, Sultan Chand & Sons, New Delhi.
5. L.M.Prasad – Human Resource Management, Sultan Chand & Sons, New
Delhi.
6. Ashwathappa, Human Resource Management, Tata McGraw Hill, New
Delhi.
7. Tripathi - Human Resource Management, Sultan Chand & Sons, New Delhi.
Allied Paper II - BUSINESS ECONOMICS

1. To make the students to understand the basic concepts of economics
2. To prepare the students to know about the demand and supply, laws of production
and consumer behaviour
UNIT I
Introduction to Economics – Wealth, Welfare and Scarcity Views on
Economics - Positive and Normative Economics - Definition – Scope and
Importance of Business Economics - Concepts: Production Possibility frontiers –
Opportunity Cost – Accounting Profit and Economic Profit – Incremental and
Marginal Concepts – Time and Discounting Principles – Concept of Efficiency
UNIT II
Demand and Supply Functions: Meaning of Demand – Determinants and
Distinctions of demand – Law of Demand – Elasticity of Demand – Demand
Forecasting – Supply concept and Equilibrium.
UNIT III
Consumer Behaviour: Law of Diminishing Marginal utility – Equimargianl
Utility – Indifference Curve – Definition, Properties and equilibrium.
UNIT IV
Production: Law of Variable Proportion – Laws of Returns to Scale –
Producer’s equilibrium – Economies of Scale - Cost Classification – Break Even
Analysis
UNIT V
Product Pricing: Price and Output Determination under Perfect Competition,
Monopoly – Discriminating monopoly – Monopolistic Competition – Oligopoly –
Pricing objectives and Methods
Suggested Readings
1. Shankaran S, Business Economics - Margham Publications - Ch -17

2. Mehta P L, Managerialo Economics – Analysis, Problems & Cases - Sultan
Chand & Sons - New Delhi – 02.
3. Francis Cherunilam, Business Environment - Himalaya Publishing House -
Mumbai – 04.
4. Peter Mitchelson and Andrew Mann, Economics for Business - Thomas
Nelson Australia -Can -004603454.
5. Chaudhary C M, Business Economics - RBSA Publishers - Jaipur - 03.
6. Ahuja H L, Business Economics – Micro & Macro - Sultan Chand & Sons -
New Delhi – 55.
NON-MAJOR ELECTIVE PAPER II

1. EVERYDAY BANKING
UNIT- I
Banking – Definition – pass book – cheque book – Format of Cheque –
Filling up of Cheque- Deposit Challan – Filling up – Clearing cheque – Transfer
cheque – Collection Cheque – Payable at par – Demand Draft – application filling
– Account Opening form – Filling up – Documents required - Debit Card – Credit
Card – ATM Machine – Cash Deposit Machine – Pass book printing machine.
MICR- IFSC- Fund transfer through ECS – NEFT – RTGS – Form filling for Fund
transfer.
UNIT- II
On line Banking – Sign up – Process – Requirements – Log in – Customer ID –
User ID – Pass word – Hints for creating Pass words – change of pass word – on
line transactions – Account statements – Fund Transfer – Payment of bills – Utility
payments – Loans – Repayment for Loans – other services. Mobile Banking –
meaning – importance – Advantages – Mobile Applications (App) – WAP
(Wireless Application Protocol)- USSD (Unstructured Supplementary Service
Data)- Registration process – through Mobiles – Process at Bank Branch – ATM-
User ID-MPIN- change of MPIN –IMPS D(Immediate Mobile Payment System) -
UPI(Unified Payment interface) – BHIM(Bharat Interface for money)- NPCI
(National Payment Corporation of India) - Bank account Management – Transfer
Funds – paying Bills – Locating ATMs - QR code payments- Alerts and
notifications- Tracking Spending habits – Cash back-Safe banking methods.
Suggested Readings:
1. B.Santhanam- Banking & Financial systems, Margham Publications
2. S.N.Maheshwari Banking theory, law and practice , Kalyani Publications
3. Parameswaran- Indian Banking, S.Chand& Co.
Web References:
1. https://en.wikipedia.org/wiki/Online_banking
2. https://www.sbi.co.in/portal/web/services/internet-banking
3. https://www.hdfcbank.com/assets/popuppages/netbanking.htm
4. https://www.investopedia.com/terms/m/mobile-banking.asp
5. www.scotiabank.com/mobile/ca/en/0,,5181,00.html
2. FUNADAMENTALS OF INSURANCE
Unit – I
Origin and history of Insurance – Meaning and definition of Insurance –
Features of Insurance - Principles of Insurance – Objectives and advantages of
Insurance- Types of Insurance – Insurance Organizations in India and their Profile
- Insurance Regulatory and Development Authority – its Duties and Functions
Unit – II
Meaning and Definition of Life Insurance – its Features – its Fundamental
Principles - Types of policies in Life Insurance – Meaning and Definition of Fire
Insurance - its Features – its Fundamental Principles – Types of policies in Fire
Insurance - Meaning and Definition of Marine Insurance - its Features – its
Fundamental Principles - Types of Policies in Marine Insurance.
Suggested Readings:
1. A.Murthy – Elements of Insurance.
2. M.N.Mish – Insurance – Principles and Practice.
B.A./B.Sc.,/B.Com.,
BFC-LT002
ெபா தமி இர டா ப வ
ெமா தமதி ெப க – 75
பாட ப
I. இல கிய
II. அைத சா ததமிழில கியவரலா
III. ெமாழி பயி சி
அல 1
1. ந றிைண – 61 , 88
2. ெதாைக -87,88,89
3. க ெதாைக – 11 ஆ பாட – அாிதாயஅற எ தி
அல 2
1. அகநா – 86 ஆ பாட (உ தைலெப த )

2. ஐ – கி ைள ப
3. பாிபாட –ெச ேவ 5 (க வ இளெவயினா (1 த 10
வாிக – ெவ றிேவ )
அல 3
1. றநா – 48, 292

2. பதி ப –கா ைக பா னியா ,ந ெச ைளயா பாட க
(56, 57)
அல 4
1. ப பா – ைல பா ( வ )
அல 5
1. தி ற – ெபா பா - 3 அதிகார (காலமறித ,

ற தழா , க ேணா ட )
2. நால யா –ஈைக( த 5 பாட க )
II தமிழில கியவரலா
1. ச கவரலா , பதிென ேம கண க
(எ ெதாைக, ப பா )
2. பதிென கீ கண க
III ெமாழி பயி சி
1. இல கண றி (ேவ ைம ெதாைக, உவைம ெதாைக,

ப ெதாைக, உ ைம ெதாைக, அ ெமாழி ெதாைக)
[ப தியி இல கண றி கைள க டறித ]
2. ஒ மி மிகாஇட க
3. மர ெதாட க (தமி மர ெதாட கைள க டறித )
மதி ெப ப கீ – I & IIஇல கிய – 50

III.ெமாழி பயி சி - 25
I YEAR – II SEMESTER
PAPER – II – ONE ACT PLAY, SHORT STORY & TRANSLATION
I . ONE ACT PLAY (Detailed Study): AATH EKANKI

Edited By: Devendra Raj Ankur, Mahesh Aanand
Vani prakashan, 4695, 21-A Dariyagunj,; New Delhi – 110 002
1. Aurangazeb ki Aakhari Raat
2. Laksmi Ka Swagat
3. Basant Ritu ka Naatak
4. Bahut Bada Sawal
II. SHORT STORIES (Non- Detailed Study): SWARNA MANJARI

Edited by: Dr. Chitti. Annapurna
Rajeswari Publications
21/3, Mothilal Street, (Opp. Ranganathan Street),
T. Nagar, Chennai – 600 017.
1. Mukthidhan
2. Mithayeewala
3. Seb aur Dev
4. Vivah ki Teen Kathayen
III. TRANSLATION PRACTICE : (English to Hindi)

BOOKS FOR REFERENCE :
1. Prayojan Moolak Hindi : Dr. Syed Rahamathulla
Poornima Prakashan, 4/7, Begum III Street,
Royapettah, Chennai – 14.
2. Anuvad Abhyas Part III Dakshin Bharat Hindi Prachar Sabha
T. Nagar, Chennai -17.
UNITISED SYLLABUS
UNIT – I
1. Auranzeb ki Aakhiri Raat
2. Mukthidhan
3. Practice of Annotation Writing
4. Practice of Summary and Literary evaluation Writing
UNIT – II
1. Laksmi ka Swagat
2. Mithayeewala
UNIT-III
1. Basant Ritu ka Natak
2. Seb Aur Dev
UNIT-IV
1. Bahut Bada Sawal
2. Vivah ki Teen Kathayen
UNIT-V
1. Translation Practice. (English to Hindi)

SECTION – A (5x3= 15)

I Answer any 5 out of 8 Questions . Answer in 50 Words
i) 1 to 4 from One Act Play
ii) 5 to 8 from Short Stories
SECTION – B ( in 200 words )(3x5= 15)

II. a) Three Annotations out of Five (3x5 = 15)
(Q. No.9 to 13 annotations from One Act Play only)
b) One Question out of two (1x5 = 5)
(Q. No.14 to 15)
(One characteristic out of two from short stories)
SECTION C (4X 10 = 40)

III. Answer in 500 Words
a) Literary Evaluation of One Act Play -2 out of 3 (2x10 = 20)
(Q. No. 16 to 18)
b) Literary Evaluation of Short Story 1 out of 2 (2x10 =20)
(Q. No.19 to 20)
c) One Translation passage from English to Hindi (1x10=10)
(Q. No. 21)
SEMESTER II
Foundation Course: Paper II-French II
Title of the Paper : Prescribed text and grammar-II
 Régine Mérieux & Yves Loiseau, Latitudes 1, Paris, Didier, 2017 (Units 7-12 only).
Questions not to be asked from the Autoévaluation and Préparation au DELF

Section A (7 x 5 = 35 Marks)
Answer any 7 questions
10 Grammar exercises to be given from the prescribed textbook
Section B (10 x 2 = 20 Marks)

Answer any TEN questions
15 questions to be asked on cultural aspects found in the prescribed textbook
Answer any TWO
2 must be answered out of 4 topics (1 dialogue writing, 1 letter /email writing, 2 compositions
based on the themes found in the prescribed textbook)
SEMESTER III
Core Paper V - CORPORATE ACCOUNTING
 To enable the students about the Preparation of the Company accounts.
 To motivate the students to understand the various Provisions of the
Companies Act.
Unit I: Share Capital

Issue of Shares - Types of Shares - Forfeiture of shares - Reissue of shares -
Underwriting of shares - Stock spilt - Meaning of Redemption - Redemption of
Preference Shares.
Unit II: Debentures & Acquisition of Business
Meaning - Types of Debentures - Issue - Underwriting of Debentures -
Redemption of Debentures. Acquisition of Business - Meaning - Profit Prior to
Incorporation.
Unit III: Final Accounts
Final Accounts - Preparation of P & L A/c and Balance Sheet –
Managerial Remuneration- Calculation and Legal Provisions.
Unit IV: Valuation of Shares and Goodwill
Valuation of Shares and Goodwill - Meaning - Methods of Valuation of
Shares and Goodwill.
Unit V: Alteration of Share Capital
Meaning - Internal Reconstruction - Reduction of Share Capital.

Suggested Readings
1. Gupta, R.L & Radhaswamy, M, Advanced Accounts, Sulthan Chand, New
Delhi.
2. Jain, S.P & Narang, N.L., Advanced Accounting, Kalyani Publications.
3. Reddy T.S. & Murthy, A , Corporate Accounting, Margham Publications,
Chennai.
4. Shukla & Grewal & Gupta, Advanced Accounting, S. Chand & Co., New
Delhi.
5. P.Radhika & Anita Raman, Corporate Accounting, McGraw Hill Education,
NewDelhi.
E-Resources
www.education.svtuition.org
CORE PAPER VI - COMPANY LAW & SECRETARIAL PRACTICE

Course Objectives No of Credits: 4
To acquire knowledge at practical and procedural aspects of a company

formation and e-governance including digital signature and compliance
requirements.
UNIT I INCORPORATION OF COMPANY AND ROLE OF COMPANY

SECRETARY
Evolution of Company law – Meaning and characteristics of a company –
Stages of incorporation – e-filing – Memorandum of Association and Articles of
Association – Alteration – Effects of registration – Doctrine of constructive notice
– Ultravires and indoor management – lifting of Corporate veil.
Role and importance of Company Secretary – Key Managerial Personnel –
Compliance officer – Compulsory Appointment - Qualification and
disqualifications – Powers, duties and responsibilities of Secretary – Resignation
and removal of Company Secretary – Officer in default.
UNIT II PROSPECTUS & SHARECAPITAL
Prospectus – Shelf Prospectus – Red herring Prospectus – Civil & Criminal
liability for mis-statement in Prospectus – Statement in lieu of Prospectus -
Secretarial duties in the issue of Prospectus.
Share capital – Alteration of Share capital – rights issue, Bonus issue,
Private and preferential allotment – Dividend, interim dividends, warrants and
mandates – Secretarial duties in the issue of share capital.
UNIT III MEMBERS AND SHAREHOLDERS
Members – Rights and responsibilities – who can be a member – member,
shareholder, contributory – difference – transfer and transmission of shares
(including depository mode) – Nomination and its importance.
UNIT IV KEY MANAGERIAL PERSONNEL AND MEETINGS
Directors – Women Director – Independent Director and Whole time Key
Managerial Personnel – Director Identification Number and its significance –
duties, qualification and disqualification.
Board meeting, shareholder meeting, committee meeting, mandatory
committee meeting – Role and composition – Powers of the board – Notice ,
Agenda, minutes and resolution – Secretarial duties in meetings.
UNIT V WINDING UP
Modes of Winding up - Winding up by the tribunal – Voluntary Winding up
– NCLT – Special courts – Mediation and Conciliation panel.
Practical orientation – To encourage the students to role play as company

secretary in any meeting of the company (conduct Mock meeting)
Suggested Readings:
1. Dr. B. Ravi – Company Law and Secretarial Practice ( New Companies Act
2013)
2. N. D Kapoor – Company Law, Sultan Chand & Sons, New Delhi
3. Gaffoor & Thothadri – Company Law and Secretarial Paractice, Vijay
Nicole Prints, Chennai
4. V.Balachandran and M.Govindarajan – A Student Handbook on Company
Law and Practice, Vijay Nicole Prrints, Chennai
5. Taxman’s Companies Act 2013 - Taxman Publications, New Delhi
6. Vinod Kothari – Understanding Companies Act 2013 – Jain book agency,
New Delhi.
7. Mr. Srinivasan – Company Law & Secretarial Practice, Margham
Publications, Chennai
Journals:
 India business Law Journal, Vantage Asia publishing Limited

 Law Journal/ Corporate Law Reporter
 Symbiosis Contemporary Law Journal
 ICSI - Journals & Bulletins
E – learning resources
 www.indianlawjournal.org
 www.icsi.edu
 www.clioindia.com
Allied Paper III - BUSINESS STATISTICS

 To facilitate the understanding of the relevance and need of the Statistics in the
Current Scenario.
 To Customize the importance of Business Statistics for the Commerce Students.
UNIT - I Introduction
Meaning and Definition of Statistics - Collection and Tabulation of
Statistical Data - Presentation of Statistical Data - Graphs and Diagrams
UNIT- II Measures of Central Tendency and Measures of Variation
Measures of Central Tendency - Arithmetic Mean, Median, Mode, Harmonic
Mean and Geometric Mean. Measures of Variation - Standard deviation - Mean
Deviation - Quartile Deviation - Skewness and Kurtosis - Lorenz Curve
UNIT- III Correlation and Regression Analysis
Simple Correlation - Scatter Diagram - Karl Pearson’s Correlation -
Spearman’s Rank
Correlation - Regression - Meaning - Linear Regression.
UNIT - IV Time Series
Analysis of Time Series - Causes of variation in Time Series Data -
Components of Time series; Additive and multiplicative models - Determination
of Trend by Semi average, Moving average and Least squares (Linear, Second
degree and Exponential) Methods - Computation of Seasonal indices by Simple
average, Ratio-to-moving average, Ratio-to Trend and Link relative methods
UNIT - V Index Numbers
Meaning and Types of Index numbers - Problems in Construction of Index
numbers - Methods of Construction of Price and Quantity indices - Tests of
adequacy - Errors in Index numbers - Chain Base Index numbers - Base shifting -
splicing - deflating - Consumer Price index and its uses - Statistical Quality Control

between Theory and Problems.
Suggested Readings
1. Dhingra I C & M.P. Gupta, Lectures in Business Statistics, Sultan Chand and
Sons, New Delhi, 2009
2. Gupta S P and Archana Agarwal, Business Statistics (Statistical Methods),
Sultan Chand and Sons, New Delhi, 9 th revised edition 2013
3. Gupta S. C, Fundamentals of Statistics, Himalaya Publishing House
4. Sharma J K, Fundamentals of Business Statistic’s, 2nd edition, Vikas
Publishing House Pvt Ltd, 2013
5. Rajagopalan.S.P, and Sattanathan, R., Business Statistics and Operations
Research, Vijaya Nicole Imprint Pvt. Ltd., Chennai
6. J o s e p h A n b a r a s u , Business Statistics, Vijay Nicole Imprint Pvt.
Ltd, Chennai
E-Resources
www.spss.co.in
https://statlearning.class.stanford.edu
http://www.mit.edu
www.springer.com
B.A./B.Sc.,/B.Com.,
BFC-LT003
ெபா தமி றா ப வ
பாட பகி
I. இல கிய
II. அைத சா ததமிழில கியவரலா
III. ெமாழி பயி சி ெமாழிெபய
அல I
1. காைர கா அ ைமயா – அ த தி வ தாதி
(“பிற ெமாழி”என ெதாட கி 5 பாட க )
2. ேதவார – தி ஞானச ப த –தி தி ைலபதிக
“க றா ”என ெதாட கி11பாட க
3. தி நா கரச – “மாசி ைண ” என ெதாட கி 10 பாட க
4. தர – “பி தாபிைற ”என ெதாட கி 10 பாட க
5. மாணி கவாசக – தி ப ளிெய சி 10 பாட க
அல 2
1. ஆ டா – நா சியா தி ெமாழி – ஏழா ப

2. ெபா ைகயா வா , த தா வா , ேபயா வா – த பாட
3. ந மா வா – த ப – நா கா தி ெமாழி த 5 பாட க
அல 3
1. தா மானவ - ைப கிளிக ணி (5 க ணிக )

2. வ ளலா - தி வ பா – பி ைள சி வி ண ப (1-5)
3. அ ணகிாிநாத – விநாயக தி - நின தி வ என ெதாட 5

ஆ பாட
அல 4
1. சி த பாட க – தி ல – தி ம திர (270,271,274,275,285)
2. ண ம தா – பராபர க ணி ( த ப க ணிக )
3. ேவதநாயக பி ைள – தா த ைதய வண க 25 - 32 வாிக
(ெப மதிமாைல)
அல 5
1. ெதா ளாயிர
2. தமி வி – த 16க ணிக
3. ந தி கல பக (61, 96, 100, 105, 110)
II தமிழில கியவரலா
1. ப திஇல கிய (ைசவ , ைவணவ , சி த க , இ லா ,

கிறி வ )
2. சி றில கிய க
III ெமாழி பயி சி ெமாழிெபய
ஒ ெபா றி தபலெசா , பலெபா றி தஒ ெசா ,
பிறெமாழி ெசா நீ க , அ வலக க த வைரத ,
தமிழி ெமாழிெபய த
மதி ெப ப கீ I & II – 50
III – 25
II YEAR - III SEMESTER
Paper III Ancient Poetry and Introduction to Hindi Literature

( Upto ReetiKaal )
1. Ancient Poetry
Prescribed Text Book : Selections in Poetry (2007)

University Publications
University of Madras .
Lessons Prescribed :
1. Kabirdas - Saakhi (Dohas from 1 to 10)
2. Surdas - Bramargeet Saar only
3. Tulasidas – Vinay ke Pad only
4. Meera Bai – Pad only
5. Tiruvalluar (Dharmakaand only)
6. Biharilal ( Dohas 1 to 5 )
2. Introduction to Hindi Literature (up to Reethikaal)
1. Literary Trends of Veeragatha Kaal (Aadikaal) - Important poets : 1. Chand

Baradai 2. Vidhyapathi and their Works
2. Literary Trends of Bhakthi Kaal – Important Poets : 1. Kabirdas 2. Joyasi

3. Tulasidas 4. Surdas and their works
3. Literary Trends of Reethikaal – Important Poets : 1. Bihari 2. Bhushan 3.

Ghananand
Reference Books :
1. Hindi Sahithya Ka Itihas
By: Ramchandra Shukla , Jayabharathi Publications, 217, B, Maya Press Road, Allahabad
– 211 003.
2. Hindi Sahithya Yug Aur Pravrithiya
By: Dr. Sivakumar Varma,
Asok Prakashan Nayi Sarak, New Delhi – 6
3. Hindi Sahithya ka Sybodh Itihas
By : Babu Gulabroy, Lakshmi Narayanan Agarwas Book Publishers seller,Anupama Plaza
-1, Block.No.50, Sanjay Place, Agra- 282002.
Unit wise Syllabus for III Semester

UNIT –I
1. Kabirdas - Saakhi (Dohas from 1 to 10)
2. Literary Trends of Veeragatha Kaal (Aadikaal)
3. Chand Baradai and his Works
4. Vidhyapathi and his Works
UNIT - II
1. Surdas - Bramargeet Saar
2. Literary Trends of Bhakthi Kaal
3. Gyan Margi Shakha
4. Important Poet : 1. Kabirdas
UNIT - III
1. Tulasidas – Vinay ke Pad only
2. Literary Trends of Bhakthi Kaal – Prem Margi Shakha
3. Literary Trends of Bhakthi Kaal - Ram Bhakthi Shakha
4. Important Poets – 1. Joyasi and 2. Tulasidas
UNIT - IV
1. Meera Bai – Pad only
2. Tiruvalluar (Dharmakaand only)
3. Literary Trends of Bhakthi Kaal – Krishna Bhakthi Shakha
4. Important Poet – Surdas
UNIT - V
1. Biharilal ( Dohas 1 to 5 )
2. Literary Trends of Reethikaal
3. Important Poet : Bihari and his works
4. Bhushan and his works and Ghananand and his works
SECTION- A ( 5x3=15 )
I. Answer any 5 out of 8 Questions – Give Answer in 50 Words
i) 1 to 4 from Poetry Selection
ii) 5 to 8 from Sahithya ka itihas
SECTION- B (4x5=20 )
II. a) Four Annotations out of Seven

( Q.No.9 to 15 annotations from Poetry Selection )
SECTION- C ( 4x10=40 )
Answer in 500 Words
1) Literary Evaluation of Poems 2 out of 3 ( 2 X 10 = 20 )
( Q. No. 16 to 18 )
2) Essays from History of Hindi Literature 1 out of 2 ( 1 X 10 = 10 )
( Q. No. 19 to 20 )
3) Brief note on Poets and Writings ( 1 X 10 + 10 )
( Any 2 out of 4) ( Q. No. 21 )
SEMESTER III
Foundation Course: Paper III-French III
Title of the Paper : Translation, Comprehension and Grammar-I
 K.Madanagobalane & N.C.Mirakamal, Le français par les textes, Chennai, Samhita
Publications-Goyal Publisher & Distributors Pvt Ltd, 2017
The following grammar components are chosen from the prescribed textbook:
 Les pronoms relatifs
 Le passé composé
 L’imparfait
 Le plus-que-parfait
 Le subjonctif
 Le conditionnel
 La comparaison
The following texts from the prescribed textbook:

 Les feuilles mortes
 Le vrai Père
 Nos études
 Demain dès l’aube
 Par une journée d’été
 Une visite inattendue
 L’hiver
 Le Libraire

Section A (25 Marks)
Answer ALL questions
1. Translate the following passage from the prescribed text into English (10 Marks)
2. Translate the unseen passage into English (15 Marks)
Section B (25 Marks)

1. FIVE Questions on Comprehension of a passage from the prescribed text (5 x 2 = 10 Marks)
2. FIVE Questions on Comprehension of an unseen passage (5 x 3 = 15 Marks)
Answer any FIVE exercises
7 grammar exercises to be given from the prescribed text.
SEMESTER IV
Core Paper VII - ADVANCED CORPORATE ACCOUNTING

 To enable the students to understand the method of solving problems in company
accounts
 To facilitate the students to understand liquidation accounting
Unit I: Internal Reconstruction

Meaning - Alteration of share capital - accounting procedures
Unit II: Amalgamation and External Reconstruction

Meaning - Amalgamation in the nature of merger, purchase - External
Reconstruction - Applicability of AS 14 - Calculation of purchase consideration (all
methods) - Journal entries in the books of Transferor and the Transferee Companies
- revised balance sheet (excluding inter-company holdings)
Unit III: Consolidation accounting

Holding Company - Subsidiary Company - Meaning - Preparation of
Consolidated Final Statement of Accounts - Treatment of Dividend. (Inter - Company
Owing excluded)
Unit IV: Banking Company accounts

Bank accounts - concept of NPAs - Asset classification - Preparation of Final
Accounts of Banking Companies.
Unit V: Liquidation
Meaning - Preparation of Liquidator’s Final Statement of Account -
Calculation of Liquidator’s Remuneration - Preparation of Statement of Affairs and
Deficiency Account

Suggested Readings:
1. Gupta, R.L. & Radhaswamy, M., Advanced Accounts, Sultan Chand & Sons,
New Delhi.
2. Jain, S.P. & Narang K.L., Advanced Accounts - Kalyani Publishers.
3. Reddy, T.S & Murthy, A, Corporate Accounting, Margham Publications,
Chennai.
4. Shukla, M.C. & Grewal, J.S, Advanced Accounts, S. Chand and Company,
New Delhi.
5. P.Radhika & Anita Raman, Advanced Corporate Accounting, McGraw Hill
Education, New Delhi.
E-Resources
www.education.svtuition.org
Core Paper: VIII - INDIRECT TAXATION

 To make the students to gain knowledge of the Principles of the Indirect Tax.
 To highlight the students about the Customs duty, Excise duty, VAT etc.
UNIT I: Introduction
History and Objectives of Taxation - Canons of Taxation - Tax system in
India - Direct and Indirect Taxes - Meaning and Types - powers of Union and States
to levy taxes
UNIT – II: GST – Overview & Concepts

Background behind implementing GST- The need for GST- Business
impact- Objectives and Benefits of GST-SGST- CGST and IGST- Taxes covered
by GST- Definitions - Scope and Coverage Scope of supply- Levy of tax- Rate
Structure- Taxable Events - Types of Suppliers - Composite and Mixed Suppliers -
Composite Levy - Cross empowerment.
UNIT – II: GST Taxation/ Assessment proceedings

Return- Refunds- Input Tax Credit- Reverse charge Mechanism, Transitional
Provisions composition under GST- Administrative structure of GST-Officers as
per CGST Act- Officers as per SGST Act-Jurisdiction- Appointment Powers.
UNIT-IV GST Audit
Assessment and Audit under GST- Demands and Recovery- Appeals and
revision- Advance ruling Offences and Penalties - NAPA (National Anti-
Profiteering Authority).
UNIT-V Customs duty

The custom duty- Levy and collection of customs duty- Organisations of
custom departments- Officers of customs- powers- Appellate Machinery-
Infringement of the Law-Offences and Penalties- Exemptions from duty customs
duty draw back- duties free Zones - Export Incentive Schemes.
Note: All Units, only Theory
Suggested Readings:
1. Sweta Jain, GST law and practice, Taxmann Publishers, July 2017.
2. Daty V S, GST- Input Tax Credit- Taxmann Publishers, second edition August
2017
3. Anurag Pandey, Law and Practice of GST- Sumedha Publication House, 2017
4. Vandana Bange, Beginners- Guide Aadhaya Prakashan Publisher, 2017
5. Govindarajan, A practical guide send text publishers, July 2017
6. D a t t a , D C , L a y m a n ’ s G u i d e o n G S T , T a x m a n P u b l i c a t i o n s
7. Reddy & Dr. Y. Hariprasad Reddy, Business Taxation, Margham Publications,
Chennai
E-Resources
www.legalserviceindia.com
www.indiacorporateadvisor.com
www.tnvat.gov.in
www.cbec.gov.in
www.aces.gov.in
ALLIED IV - SECURITIES LAWS AND MARKET OPERATIONS
Course objectives No of Credits:5
To promote conceptual understanding and in-depth knowledge of trading in

securities and its implication in financial markets.
UNIT I Primary Market / New Issue Market
Meaning – Functions of New issue market – Methods of floating new issues

– Players involved in the new issue market (Merchant bankers – Underwriters –
Brokers - Registrar- Lead managers & Banks) – Role of SEBI relating to the new
issue market – SEBI Guidelines for disclosure & Investor Protection.
UNIT II Secondary Market / Stock Exchange
Origin & Management of stock exchanges in India – Characteristics –

Functions – Members – Granting recognition to stock exchanges – Listing of
securities & registration of brokers – Kinds of brokers in stock exchange – NSE –
BSE – OTCEI – SEBI Guidelines relating to listing of securities.
UNIT III Financial Instruments in New Issue & Secondary Market
Treasury bills- Commercial bills- Certificate of deposits- Equity shares-

Preference shares- Sweat equity shares- Debentures- American Depository
Receipts- Global Depository Receipts- Exchange traded funds & exchange traded
notes – Mutual Funds.
UNIT IV Mechanism of Stock Market Trading
Screen based trading and internet based trading – Demat trading and role of
depositories – Market Derivatives, advantages and its types – futures, hedge fund,
forward, options & swaps
Market indexes – SENSEX, NIFTY & CNX NIFTY (Basics)
UNIT V Credit Rating Agency
Meaning – Functions – Credit rating in India – Credit rating agencies in

India – CRISIL & CARE
Practical orientation
To give practical exposure to students relating to stock trading and market
indexes reading of various sectors like manufacturing, pharmaceuticals,
health, aviation, hospital etc.
1. Assignment
2. Collage on IPO Issues.
Suggested Readings
1. Dr. L. Natarajan - Securities Laws & Market Operations, Margham Pub.
Chennai.
2. K.Natarajan, E.Gordon – Financial market & Services, Himalaya publishing
House, Mumbai.
3. S.Gurusamy – Securities Laws & Market operations, Vijay Nichole Prints,
Chennai.
4. Gupta L.C – Stock Exchange Trading in India, Society for Capital Market
Research and Development, Delhi
5. MachiRaju.H.R – Working of Stock Exchange in India, New Age
International.
6. Chandrate K.R; et al : Capital issue, SEBI & Listing; Bharat Publishing
House
7. V.K . Bhaliya – Financial Derivatives – Risk Management, Sultan Chand ltd,
New Delhi.
JOURNALS
 Taxman – SEBI and Corporate Laws
 Corporate Law Advisor
 SEBI Monthly Bulletins
 NSE Yearly Publications
e-LEARNING RESOURCES
 http://corporatefinanceinstitute.com
 www.bseindia.com
 www.managementstudyguide.com
 www.investopedia.com
B.A./B.Sc.,/B.Com.,
BFC-LT004
ெபா தமி நா கா ப வ
பாட பகி –
I இல கிய
II அைத சா ததமிழில கியவரலா
III ெமாழி திற
அல 1
1. சில பதிகார – ஊ கா காைத

2. மணிேமகைல – பா திரமர றியகாைத
அல 2
1. சீவகசி தாமணி – ஏமா கதநா வள 10 பாட க ம

2. ளாமணி – 5 பாட க (நா ச க , நகர ச க ,
ச க , க யாண ச க , ய வர ச க )
அல 3
1. க பராமாயண – க படல
2. ெபாிய ராண – ெம ெபா நாயனா ராண
அல 4
1. சீறா ராண -உ ேபசியபடல – 40 பாட க

2. ேத பாவணி – வள சனி தபடல – 31 பாட க
அல 5
1. மீனா சிய ைமபி ைள தமி – வ ைக ப வ – 5 பாட க

2. தி றால றவ சி - மைலவள
II இல கியவரலா
1. கா பியஇல கிய க
2. சி றில கிய க
3. இ லாமியஇல கியவரலா
4. கிறி வஇல கியவரலா
III ெமாழி திறனறித
i. கைல ெசா க
ii. பைட – சி கைத (அ) கவிைத
மதி ெப ப கீ - I & II – 50
III – 25
II YEAR - IV SEMESTER
Paper –IV Modern Poetry And Introduction To Hindi Literature

(Aadhunik Kaal)”
1. Modern Poetry
Prescribed Text Book : Selections in Poetry
University Publications, University of Madras .
1. Asha – (Jayashankar Prasad)
2. Tum Logon se Door (Nagarjun)
3. Kavi Aur Kalpana – (Dhramaveer Bhaarathi)
4. Bharat Ki Aarthi - (Shamsher Bahadhur Singh)
5. Varadan Mangoonga Nahi (Siva Mangal Singh Suman)
6. Anevalon Se Ek Savaal (Bharat Bhooshan Agarwal)
2. Introduction to Hindi Literature (Aadhunik Kaal)
1. Literary Trends of Chayavaad
2. Literary Trends of Pragathivaad
3. Literary Trends of Nayee Kavita
4. Literary Trends of Hindi Short Stories
5. Literary Trends of Hindi One Act Plays
6. Brief Note on the writers and their works
Maithili Saran Gupta, Jayashankar Prasad, Nirala, Mahadevi Varma, Panth,
Dinakar, Premchand, Yashpaal Jainendra Kumar, Mohan Rakesh,
Reference Books :
1. Hindi Sahithya Ka Itihas
By: Ramchandra Shukla , Jayabharathi Publications, 217, B, Maya Press Road, Allahabad
– 211 003.
2. Hindi Sahithya Yug Aur Pravrithiya
By: Dr. Sivakumar Varma,
Asok Prakashan Nayi Sarak, New Delhi – 6
3. Hindi Sahithya ka Sybodh Itihas
By : Babu Gulabroy, Lakshmi Narayanan Agarwas Book Publishers seller,Anupama Plaza
-1, Block.No.50, Sanjay Place, Agra- 282002.
Unit wise Syllabus for IV Semester

UNIT -I
1. Asha – (Jayashankar Prasad)
2. Tum Logon se Door (Nagarjun)
3. Literary Trends of Chayavaad
UNIT - II
1. Kavi Aur Kalpana – (Dhramaveer Bhaarathi)
2. Bharat Ki Aarthi - (Shamsher Bahadhur Singh)
3. Literary Trends of Pragathivaad
UNIT - III
1. Varadan Mangoonga Nahi (Siva Mangal Singh Suman)
2. Anevalon Se Ek Savaal (Bharat Bhooshan Agarwal)
3. Literary Trends of Nayee Kavita
UNIT –IV
1. Literary Trends of Hindi Short Stories
2. Literary Trends of Hindi One Act Plays
UNIT- V
1. Maithili Saran Gupta, Jayashankar Prasad, Nirala,
2. Mahadevi Varma, Panth, Dinakar, Premchand,
3. Yashpaal Jainendra Kumar, Mohan Rakesh,

SECTION- A ( 5x3=15 )
I. Answer any 5 out of 8 Questions – Give Answer in 50 Words
i) 1 to 4 from Poetry Selection
ii) 5 to 8 from Sahithya ka itihas
SECTION- B ( 4x5=20 )
II. a) Four Annotations out of Seven
( Q.No.9 to 15 annotations from Poetry Selection )
SECTION- C ( 4x10=40 )
Answer in 500 Words
1) Literary Evaluation of Poems 2 out of 3 ( 2 X 10 = 20 )
( Q. No. 16 to 18 )
2) Essays from History of Hindi Literature 1 out of 2 ( 1 X 10 = 10 )
( Q. No. 19 to 20 )
3) Brief note on Poets and Writings ( 1 X 10 + 10 )
( Any 2 out of 4) ( Q. No. 21 )
*****
SEMESTER IV
Foundation Course: Paper IV-French IV
Title of the Paper : Translation, Comprehension and Grammar-II
 K.Madanagobalane & N.C.Mirakamal, Le français par les textes, Chennai, Samhita
Publications-Goyal Publisher & Distributors Pvt Ltd, 2017
The following grammar components are chosen from the prescribed textbook:
 Le passé simple
 Temps du passé - Emplois (le passé composé, l’imparfait, le passé simple, le plus-
que-parfait)
 L’expression de la cause
 L’expression de la conséquence
 L’expression du but
 L’expression de la concession
 L’expression de la condition et de l’hypothèse
The following texts from the prescribed textbook:

 Décadi et son grand-père
 Le Petit chose
 L’égoïste puni
 Estula
 Une Saison dans la vie d’Emmanuel
 Une mauvaise nouvelle
 La visite de la grand-mère
 Le Horla

Section A (25 Marks)
1. Translate the following passage from the prescribed text into English (10 Marks)
2. Translate the unseen passage into English (15 Marks)
Section B (25 Marks)
1. FIVE Questions on Comprehension of a passage from the prescribed text (5 x 2 = 10 Marks)
2. FIVE Questions on Comprehension of an unseen passage (5 x 3 = 15 Marks)
Answer any FIVE exercises
7 grammar exercises to be given from the prescribed text.
***********
SEMESTER V
CORE PAPER IX – COST ACCOUNTING

To gain knowledge on ascertainment of the cost of goods & services
accurately on cost control.
UNIT - I Cost Accounting
Definition, meaning and objectives- Advantages and Importance- Distinction
between Cost and Financial Accounting - Elements of Cost and Preparation of Cost
Sheets and Tenders.
UNIT – II Materials
Stores record- purchase records- purchase order- Goods received note- Bin
card- Stores Ledger - Inventory Control- ABC Analysis – Economic Ordering
Quantity – Maximum, Minimum and Reordering levels – Methods of Pricing
Issues - Perpetual Inventory System.
UNIT – III Labour
Importance of Labour Cost Control- Various Methods of Wage Payments -

Calculation of Wages - Methods of Incentives (Bonus) Schemes - Recording
Labour time- Treatment of “OVER TIME” and “IDLE TIME”- Labour Turn Over
(L.T.O)
UNIT – IV Overheads (Factory, Administration, Selling and Distribution)
Definition and Meaning of Overheads – Classification – Apportionment of

Overheads – Redistribution (Secondary Distribution) – Absorption of Overheads
including “Machine Hour Rate”.
UNIT – V Methods of Costing
Unit Costing – Job Costing (Excluding Contract Costing) – Process Costing –

Simple Process Accounts (Excluding Inter Process Profits and Equivalent Production,
Joint Product) – Operation and Operating Costing.
Practical orientation - Students can be advised to prepare a model cost sheet with
the help of published financial reports of manufacturing industries.
Suggested Readings:
1. B.K.Bhar – Cost Accounting, Academic Publishers.
2. Jain &Narang – Cost and Management Accounts, Kalyani Publishers,
3. S.N.Maheshwari – Cost & Management Accounts, Sultan Chand & Sons, New
Delhi.
4. S.P.Iyengar – Cost Accounting principles and practice, Sultan Chand & Sons,
New Delhi.
5. T.S. Reddy and Y. Hari Prasad Reddy – Cost Accounting, Margham
Publications, Chennai.
6. A.Murthy & S.Gurusamy, Cost Accounting, Vijay Nichole Prints, Chennai.
7. S.Thothadri & S. Nafeesa, Cost Accounting, McGraw Hill Edu., New Delhi.
CORE PAPER X - CORPORATE GOVERNANCE AND ETHICS

Course Objectives No Of Credits - 5
 To impart knowledge on governance which ensure ethics in corporate
management.
 To provide an understanding on legal enforcement for management of
corporate health in the interest of shareholder & public.
UNIT 1 Corporate Governance
Corporate governance – meaning – objectives – need - importance –

principles – corporate governance and organisation success. Corporate governance
in India
UNIT 2 Levels of Governance Structure
Corporate governance and role, responsibilities and powers - Board of Directors,

Corporate Management Committee and Divisional Management Committee.
UNIT 3 Corporate Governance Forums
CII code on corporate governance – features - Various Corporate Governance

forums – CACG, OECD, ICGN AND NFCG.
UNIT 4 Corporate Social Responsibility
Corporate Social Responsibility – definition – nature – levels – phases and

approaches, principles, Indian models – dimensions. Corporate social reporting -
Objectives of Corporate Social Reporting and case studies.
Unit 5 Business Ethics
Business ethics – meaning, significance, scope – factors responsible for ethical and
unethical business decision. Unethical practices in Business – Business ethics in
India – Ethics training programme.
Practical orientation – Students can be assigned to submit a report on CSR

activities of the Institution in which they have undergone institutional
training.
Suggested Readings:
1. Dr. Neeru Vasishth and Dr. Namita Rajput - Corporate Governance values
and ethics, Taxmann Publications Pvt Ltd, New Delhi.
2. S.Sanakaran – International Business & Environment, Margham Publication,
Chennai.
3. Dr.S.S. Khanka – Business Ethics and Corporate Governance, S.Chand
Publication.
4. Sundar.K, Business Ethics and Value, Vijay Nichole Prints, Chennai.
5. Taxmann - Corporate Governance, Indian Institute of Corporate Affairs,
6. A.C.Fernando, K.P.Muralidharan & E.K.Satheesh – Corporate Governance,
Principles, Policies and Practices, Pearson Education.
Journals
 Journal of Corporate Governance Research – Macrothink Institute

 Indian Journal of Corporate Governance, Bi-annual journal – Sage Journals
e-learning Resources
 https://elearningindustry.com
 https://essentialskillz.com
Core Paper XI - BUSINESS LAWS
 To highlight the Provisions of Law governing the General Contract and Special
Contract.
 To enable the students to understand the Legal Remedies available in the Law
to the Business and other People.
Unit I: Formation of Contract

Indian Contract Act - Formation - Nature and Elements of Contract -
Classification of Contracts - Contract Vs Agreement.
Unit II: Offer, Acceptance and Consideration

Offer - Definition - Forms of Offer - Requirements of a Valid Offer.
Acceptance – Meaning - Legal rules as to a Valid Acceptance. Consideration -
Definition - Types - Essentials.
Unit III: Other Elements of Valid Contract

Capacity of Parties - Definition - Persons Competent to contract. Free consent –
Coercion - Undue Influence - Fraud - Misrepresentation - Mistake. Legality of
object - Void agreements - Unlawful Agreements.
Unit IV: Performance of Contract

Performance of Contracts - Actual Performance - Attempted Performance -
Tender. Quasi Contract - Definition and Essentials. Discharge of Contract -
Modes of Discharge - Breach of Contract - Remedies available for Breach of
Contract.
Unit V: Sale of Goods Act

Sale - Contract of Sale - Sale Vs Agreement to Sell - Meaning of Goods -
Conditions and Warranty - Caveat Emptor - Exceptions of Caveat Emptor - Buyer
and Seller of Goods - Unpaid Seller - Definition - Rights of an Unpaid Seller.
Suggested Readings:
1. Balachandran. V & Thothadri.S, Business Law, Vijay Nicole Imprints Pvt. Ltd.
Chennai
2. Kapoor, N.D. Business Laws, Sultan Chand and Sons.
3. Sreenivasan, M.R. Business Laws, Margam Publications.
4. Dhandapani, M.V. Business Laws, Sultan Chand and Sons.
5. Badre Alam, S. & Saravanavel, P. Mercantile Law
6. Pillai, R.S.N. & Chand, S, Business Law, S Chand & Co, Delhi
7. Ramaswamy, K.N., Business Law, S Chand & Co, Delhi
8. Shukla, M.C, Business Law, S. Chand & Co.
E-Resources
www.cramerz.com
www.digitalbusinesslawgroup.com
http://swcu.libguides.com/buslaw
http://libguides.slu.edu/businesslaw
Core Paper XII - INCOME TAX LAW AND PRACTICE - I
 To provide a detailed understanding of the various provisions of I.T. Act.

 To enable the students to about the Assessment Procedures and Tax Planning.
Unit I: Introduction
History of Income tax in India - Meaning of Income - Features of Income
Tax - Types - Important Definitions Under the Income Tax Act - Assessee - Types -
Rates of Tax - Residential Status - Scope of Total Income - Incomes Exempt from
tax.
Unit II: Income from Salary

Definition - Allowances - Valuation of perquisites - Deductions from Salary
- Gratuity - Pension - Commutation of Pension - Leave Salary - Profits in lieu of
Salary - Provident Funds - Deductions under Sec. 80C
Unit III: Income from House Property

Meaning - Exemptions - Annual Value - Meaning and Computation -
Deductions from Annual Value – Legal Provisions.
Unit IV: Profits and Gains from Business or Profession

Income from Business or Profession - Allowable expenses - Not allowable
expenses - General deductions - Provisions relating to Depreciation - Deemed
Business Profits - Undisclosed incomes
Unit V: e-filing & Submission of Returns

e-filing - Concept - Procedure - 26 AS - TDS - Traces - Filing of Return - Due
date for filing returns - Various Returns - Permanent Account Number (PAN) - Usage
of PAN
Suggested Readings
1. Vinod, K. Singhania, Students Guide to Income Tax, Taxman Publications Pvt.

Ltd.
2. Murthy.A, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
Chennai
3. Mehrotra - Income Tax Law & Accounts, Goyal, Sathiya Bhavan Publications.
4. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.
5. Reddy, T.S. & Hariprasad Reddy, Y, Income Tax Theory, Law & Practice,
Margham Publications, Chennai.
6. Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
Chennai
7. Anita Raman, Income Tax Theory, Law and Practice, McGraw Hill Education,
New Delhi.
E-Resources
www.incometaxindia.gov.in
www.incometaxindiaefiling.gov.in
www.onlineservices.tin.egov-nsdl.com
www.cleartax.in
Elective Paper I – MARKETING

 To make the students understand the importance and the relevance of Marketing
in To-day’s Business World.
 To enable the students to understand the Features of the Indian Marketing.
Marketing - Meaning - Definition and Functions of Marketing - Marketing
Orientation - Role and Importance of Marketing - Classification of Markets.
Unit II: Market Segmentation and Consumer Behaviour

Market Segmentation - Concept - Benefits - Basis and Levels. Introduction to
Consumer Behaviour - Need for study - Consumer Buying Decision Process -
Buying Motives. Marketing Research - MIS - Meaning and Differences.
Unit III: Marketing Mix and Product Policy

Marketing Mix - Meaning - Product - Introduction - Product policy -
Product Planning - Stages of New Product Development - Introduction to PLC -
Packaging - Branding - Labelling - Product Mix - Price - Pricing Policies and
Methods.
Unit IV: Channels of Distribution

Channels of Distribution - Levels - Channel Members - Promotion -
Communication Mix - Basics of Advertising, Sales Promotion and Personal Selling.
Unit V: Recent Trends in Marketing

E - Marketing - Online Retailing - Shopping Malls - Consumer Protection
Act - Salient Features - Consumerisation - Consumer Rights, Consumer Grievance
Redressal Forums- Role of Social Media in Marketing.
Suggested Readings
1. Rajan Nair, Marketing, Sulthan Chand & Sons, New Delhi.

2. Varshney, Marketing Management, Sulthan Chand & Sons, New Delhi
3. Chandrasekar K S, Marketing Management: Text and Cases, Vijay Nicole
Imprints, Chennai, 2014
4. Gandhi, J.C, Marketing, Himalaya Publications.
5. Radha, Marketing, Prasanna Publications, Chennai.
6. Santhanam, Marketing, Margham Publications, Chennai
7. Sundar, K. Essentials of Marketing, Vijay Nicole Imprints Pvt. Ltd., Chennai
E-Resources
www.marketmotive.com
http://emailmarketing.comm100.com/email-
marketing-tutorial/
www.marketing91.com
SEMESTER VI
CORE PAPER XIII – INDUSTRIAL LAWS
Course Objectives: No of Credits:4

 To acquire knowledge on various rules and regulations prevalent in the
present business scenario.
 To gain insight on various legal Acts passed to protect the health, safety &
welfare of the employees.
UNIT I Factories act 1948

Definitions – Health – Safety – Welfare – Working Hours of Adults –
Employment of Women – Employment of Young Persons – Leave with Wages.
UNIT II Industrial Disputes Act 1947
Definitions – Authorities under the Act – Reference of Disputes –
Procedures and Powers of Authorities – Strikes and Lock-outs – Lay-off &
Retrenchment – Special Provisions relating to Lay-off, Retrenchment & Lock-outs
UNIT III The Workmen Compensation Act 1923
Need for the Act – Scope & Coverage of the Act – Definitions – Employer’s
liability for Compensation (Section 3) including Theory of Notional Extension &
Occupational Diseases – Defences available to Employer – Amount & Distribution
of Compensation – Notice & Claim – Medical Examination - Obligations & Rights
of Employers & Employees - Schedules to the Act
UNIT IV Employees State Insurance Act 1948
Objects-definitions-ESI Corporation, functions- contribution and recovery-
benefits- penalties for false claims
UNIT V Employees Provident Fund and Miscellaneous Provision Act, 1952
Objects- definition- provident fund schemes- contribution and recovery –
penalties and offences
Practical orientation - Students can be assigned to submit a report on welfare,
health and safety measures taken by the manufacturing industries of their
choice.
Suggested Readings
1. N.D.Kapoor – Industrial Laws, Sultan Chand & Sons, New Delhi.

2. P.C.Tripathi - Industrial Laws, Sultan Chand & Sons, New Delhi
3. Dr.M.R.Sreenivasan & C.D.Balaji - Industrial Laws & Public Relations,
4. B.Nandha Kumar, Industrial Laws, Vijay Nichole Prints, Chennai.
5. S.Thothadri & Vijayalakshmi.M, IK International Publishing House Pvt Ltd.
Core Paper XIV - MANAGEMENT ACCOUNTING

 To enable the students to get knowledge about the various techniques of
Management Principles.
 To make the students to get practical skill in solving management problems.
Management Accounting - Meaning - Scope - Importance - Limitations –
Management Accounting Vs Cost Accounting - Management Accounting Vs
Financial Accounting.
Unit II: Financial Statement Analysis
Analysis and Interpretation of Financial Statements - Nature and Significance
- Types of Financial Analysis - Tools of Analysis - Comparative Statements -
Common size Statement - Trend Analysis.
Unit III: Ratio Analysis
Meaning - Advantages - Limitations - Types of Ratios - Liquidity Ratios -
Profitability Ratios - Turnover Ratios - Capital Structure Ratios - Leverage Ratios
- Calculation of Ratios.
Unit IV: Cash Flow Analysis & Marginal Costing
Meaning of Cash Flow Statements - Advantages - Limitations - Preparation of
Cash Flow Statement - Types of Cash flows - Operating, Financing and Investing
Cash flows. Application of Marginal Costing in Decision Making - Make or Buy
- Shutdown or Continue - Exploring New Markets.
Unit V: Budgetary Control & Capital Budgeting Control.
Budgetary Control - Meaning - Preparation of various Budgets - Cash
Budget - Flexible Budget - Production Budget - Sales Budget. Capital Expenditure
Control - Meaning of Capital Budgeting - Assessment of Capital Expenditure
through Pay Back Method, Net Present Value Method and Accounting Rate of
Return Method.
betweenTheory and Problems.
Suggested Readings:
1. Maheswari, S.N., Management Accounting, Sultan Chand & Sons
2. Murthy A & Gurusamy S, Management Accounting- Theory & Practice, Vijay
Nicole Imprints Pvt. Ltd. Chennai
3. Charles T. Horngren & Gary Sundem, N, Introduction to Management
Accounting, Prentice Hall
4. Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers
5. Reddy, T.S. & Dr. Hariprasad Reddy, Y, Management Accounting, Margham

Publications, Chennai.
6. Hansen - Mowen, Cost Management Accounting and Control, South Western
College
E-Resources
www.thestudentcpa.com
Core Paper XV - ENTREPRENEURIAL DEVELOPMENT
 To make the students to understand the concept of Entrepreneurship and their
work in life
 To enable the students to know the effectiveness of the Manpower in
Entrepreneurship.
Unit I: Entrepreneurship - Entrepreneur: Meaning of entrepreneurship – Types of
Entrepreneurship – Traits of entrepreneurship – Factors promoting
entrepreneurship- Barriers to entrepreneurship- the entrepreneurial culture- Stages
in entrepreneurial process – Women entrepreneurship and economic development-
SHG.
Unit II: Developing Successful Business Ideas - Recognizing opportunities – trend
analysis – generating ideas – Brainstorming, Focus Groups, Surveys, Customer
advisory boards, Day in the life research – Encouraging focal point for ideas and
creativity at a firm level-Protecting ideas from being lost or stolen – Patents and
IPR.
Unit III: Opportunity Identification and Evaluation - Opportunity identification
and product/service selection – Generation and screening the project ideas –
Market analysis, Technical analysis, Cost benefit analysis and network analysis-
Project formulation – Assessment of project feasibility- Dealing with basic and
initial problems of setting up of Enterprises
Unit IV: Business Planning Process - Meaning of business plan- Business plan
process- Advantages of business planning- preparing a model project report for
starting a new venture (Team-based project work).
Unit V: Funding - Sources of Finance- Venture capital- Venture capital process-
Business angle investors - Commercial banks- Government Grants and Schemes -
Crow funding
Suggested Readings
1. Saravanavel, P. Entrepreneurial Development, Principles, Policies and
Programmes, Ess Pee Kay Publishing House - 1997, Chennai.
2. Tulsian, P.C & Vishal Pandey, Business Organization and Management,
Pearson Education India, 2002, Delhi.
3. Janakiram, B, and Rizwana, M, Entrepreneurship Development, Text and
Cases, Excel Books India, 2011, Delhi.
4. Arun Mittal & Gupta, S.L - Entrepreneurship Development, International Book
House Pvt. Ltd, 2011, Mumbai.
5. Anil Kumar, S, Poornima, S, Abraham, K, Jayashree, K - Entrepreneurship
Development, New age International (P) Ltd, 2012, Delhi
6. Gupta C B and Srinivasan NP, Entrepreneurial Development, Sultan Chand
& Sons
7. Raj Shankar, Entrepreneurship, Vijay Nicole Imprints Pvt. Ltd. Chennai
E-resources
http://inventors.about.com/od/entrepreneur/
http://learnthat.com/tag/entrepreneurship/
www.quintcareers.com
www.entrepreneur.com
Core Paper XVI – INCOME TAX LAW AND PRACTICE - II

1. To help the students to understand the relevance and significance of Tax.
2. To facilitate the students in understanding the various Provisions I.T. Act.
UNIT I: Income from Capital Gain

Capital Gain - c ap it a l a ss e ts - t yp e s o f c ap it a l a ss et s - a ss e ts
n ot in c lu d ed in c a p it a l as se ts - tr a n s f er o f c ap it al a s se ts - Short
term and Long term Capital Gains - Cost of Acquisition - Cost of Improvement -
Indexation - Capital Gain under different circumstances - Exempted Capital Gains -
Computation of Capital Gains.
UNIT II: Income from other sources

Computation - Grossing up - Deductions in Computing Income under the head
and other related provisions.
UNIT III: Clubbing of Incomes and Set off / Carry forward and Set - Off of
losses
Clubbing of Incomes under various situations - Deemed Incomes - Simple
Problems on clubbing of incomes - Set off - Carry forward and set off of losses.
UNIT IV: Deductions from Gross Income
Permissible Deductions from Gross Total Income - Sec. 80C, 80CCC,
80CCCD, 80 D, 80DD, 80DDB, 80E, 80G, 80GG, 80GGA, 80QQB, 80RRB,
80U. Assessment of Individual- Computation of Tax.
UNIT V: Income Tax Authorities and Procedure of Assessment
Income Tax Authorities - Powers of the Central Board of Direct Taxes
(CBDT), Commissioners of Income Tax and Income Tax officers. Assessment
Procedures - Self Assessment - Best Judgement Assessment - Income Escaping
Assessment (Re assessment) - Advance Payment of Tax
Suggested Readings
1. Vinod, K. Singhania, Students Guide to Income Tax, Taxman Publications Pvt.
Ltd.
2. Murthy.A, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
3. Mehrotra - Income Tax Law & Accounts, Goyal, Sathiya Bhavan Publications.
4. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.
5. Reddy, T.S. & Hariprasad Reddy, Y, Income Tax Theory, Law & Practice,
6.Anita Raman, Income Tax Theory, Law & Practice, McGraw Hill, New Delhi.
7. Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
E-Resources
www.incometaxindia.gov.in
www.incometaxindiaefiling.gov.in
www.onlineservices.tin.egov-nsdl.com
www.cleartax.in
ELECTIVE PAPER II – INSTITUTIONAL TRAINING
Learning outcomes
1. To bridge the gap between theory & practice and stimulate trainee’s desire to face the
challenges and problems in a corporate environment.
2. To get an overview of the practical aspects of company secretaryship.
Supervised Institutional Training shall be an integral part of B.Com (Corporate

Secretaryship) Degree Course. It is a sort of job testing programme designed to bridge the gap
between theory & practice and create a natural interest in the practical aspects of the Company
Secretaryship so as to stimulate trainee's desire to face its challenges and problems.
The training should be given under the joint supervision and guidance of the Training
Officer of the Organisation/Institution and Faculty member of Corporate Secretaryship of the
college. The details of the training given and the assessment of each student in that regard
should be fully documented.
The duration of the training shall be for a period of 30 days. The training shall broadly
relate to
(a) Office Management
(b) Secretarial Practice.
The training relating to Office Management may be designed to acquaint the trainees with:
1. Company's activities, organization structure, departments and authority relationship.
2. Study of layout, working conditions, office maintenance, safety and sanitary conditions.
3. Study of the Secretarial service, communication, equipment, postal and mailing services
and equipments.
4. Acquaintance with office machines and equipment and accounting machines.
5. Acquaintance with filing department, sales, purchases, sales accounts, salary,
administration and personnel departments.
The training pertaining to Secretarial Practice shall be on all aspects of the functions of a
corporate secretary.
The following types of organizations may be selected for the training:

1. Public Limited Companies (Both Industrial and Commercial).
2. Statutory bodies, Public Enterprises and Public Utilities like L.I.C., Electricity
Board, Housing Board and Chambers of Commerce, Cooperative Societies and
Banks.
3. Office Equipment Marketing Organizations.
4. Office of a Practicing Chartered Accountant, Cost Accountant or Company
Secretary.
NOTE:
The report must be submitted by the candidate, under the guidance of the faculty members
of the respective colleges. The training officers of the concerned organisation/institut ion are
requested to provide the necessary documents, information and impart knowledge to the
candidate in order to complete the project.
The Report shall include information about the profile of the company, products,
projects, milestones, organisation structure, details of departments, and analysis of financial
performance. The report shall be around 50 typed pages, excluding tables, figures,
bibliographies and appendices. The department of the respective college shall evaluate the
report for 100 marks and conduct Viva-Voce (both by internal and external examiners). The
marks shall be sent to the University as per the procedure. A candidate failing to secure the
minimum for a pass (40%) shall be required to resubmit this report to the department and the
marks after valuation shall be forwarded to the University before the commencement of the
examination.
The external examiner in consultation with internal examiner should conduct Viva-Voce
and evaluate the report.

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UNIVERSITY OF MADRAS

B.COM (Corporate Secretaryship)

The curriculum of B.Com (Corporate Secretaryship) is structured

PROGRAM LEARNING OUTCOMES

The prime objective of the course is to create a world class

PART I Paper II – Language II 3 4 25 75 100

PART IV Soft Skill II 3 2 50 50 100

PART IV Soft Skill III 3 2 50 50 100

PART I Paper IV – Language IV 3 5 25 75 100

Core Paper IX – Cost Accounting 4 6 25 75 100

PART III Core Paper XIII – Industrial Laws 4 6 25 75 100

Course objectives Number of Credits: 4

1. To enable the students to know the Principles of Accounting in General

Unit I: Preparation of Financial Statements

Unit II: Rectification of Errors and Bank Reconciliation Statement

Unit III: Depreciation and Insurance Claims

Unit IV: Single Entry System

Unit V: Hire Purchase and Instalment System

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

Core Paper II – BUSINESS COMMUNICATION

Course Objectives Number of Credits: 4

1. To facilitate the students to understand the concept of Communication.

Unit II: Business Letters

Unit III: Correspondence

Unit IV: Reports and Meetings

ALLIED PAPER I – INTERNATIONAL TRADE

Course Objectives: No of Credits: 5

Level of Knowledge: Basic Level

Logistics – Concept & Significance – Logistics System Fundamentals –

Packaging – Principles, functions and types – Containerization – Concepts –

Introduction to computers - Classification - Anatomy of digital computer -

 பாரதியா – பாரதச தாய .

 நா. சாமி – நா கா கார

 மர கவிைத – இ பதா றா கவிஞ க

 வா கியவைக(ெதாட வா கிய , தனிவா கிய , வா கிய )

மதி ெப ப கீ – I & II – 50 மதி ெப க

II. FUNCTIONAL HINDI & LETTER WRITING

PAPER – I - PROSE, FUNCTIONAL HINDI & LETTER WRITING

SECTION – A (5x3= 15)

I Answer any 5 out of 8 Questions . Answer in 50 Words

ii) 5 to 8 from Functional Hindi

5) Equivalent Administrative Terminology six from English to Hindi 6 out of 10 Q

SECTION – B ( in 200 words )(3x5= 15)

SECTION C (4X 10 = 40)

Questions not to be asked from the Autoévaluation and Préparation au DELF

QUESTION PAPER PATTERN

Section B (10 x 2 = 20 Marks)

Core Paper III – ADVANCED FINANCIAL ACCOUNTING

Course Objectives Number of Credits: 4

Unit I: Branch Accounts

Unit II: Departmental Accounts

Core Paper IV - CORPORATE MANAGEMENT

Course Objectives: No of Credits: 4

Allied Paper II - BUSINESS ECONOMICS

Course Objectives Number of Credits: 5

1. Shankaran S, Business Economics - Margham Publications - Ch -17

NON-MAJOR ELECTIVE PAPER II

1. அகநா – 86 ஆ பாட (உ தைலெப த )

1. றநா – 48, 292