MANONMANIAM SUNDARANAR UNIVERSITY

TIRUNELVELI - 12

B.COM
SYLLABUS

(With effect from the Academic Year

2023-2024 onwards)

1
 B.COM

GENERAL

PROGRAMME OBJECTIVE:

The B.Com. Degree Programme provides ample exposure to courses from the fields
of Commerce, Accountancy and Management. The course equips the students for entry level
jobs in industry, promotes the growth of their professional career, entrepreneurship and a key
contributor to the economic development of the country.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.Com General

Programme
Code:
Duration: UG - 3 years

Programme PO1: Disciplinary knowledge: Capable of demonstrating

Outcomes: comprehensive knowledge and understanding of one or more
disciplines that form a part of an undergraduate Programme of study
PO2: Communication Skills: Ability to express thoughts and ideas
effectively in writing and orally; Communicate with others using
appropriate media; confidently share one’s views and express
herself/himself; demonstrate the ability to listen carefully, read and
write analytically, and present complex information in a clear and
concise manner to different groups.
PO3: Critical thinking: Capability to apply analytic thought to a body
of knowledge; analyse and evaluate evidence, arguments, claims,
beliefs on the basis of empirical evidence; identify relevant
assumptions or implications; formulate coherent arguments; critically
evaluate practices, policies and theories by following scientific
approach to knowledge development.
PO4: Problem solving: Capacity to extrapolate from what one has
learned and apply their competencies to solve different kinds of non-
familiar problems, rather than replicate curriculum content knowledge;
and apply one’s learning to real life situations.
PO5: Analytical reasoning: Ability to evaluate the reliability and
relevance of evidence; identify logical flaws and holes in the
arguments of others; analyze and synthesize data from a variety of
sources; draw valid conclusions and support them with evidence and
examples, and addressing opposing viewpoints.
PO6: Research-related skills: A sense of inquiry and capability for
asking relevant/appropriate questions, problem arising, synthesising
and articulating; Ability to recognise cause-and-effect relationships,
define problems, formulate hypotheses, test hypotheses, analyse,
interpret and draw conclusions from data, establish hypotheses,
predict cause-and-effect relationships; ability to plan, execute and
report the results of an experiment or investigation
PO7: Cooperation/Team work: Ability to work effectively and

2
respectfully with diverse teams; facilitate cooperative or coordinated
effort on the part of a group, and act together as a group or a team in
the interests of a common cause and work efficiently as a member of
a team
PO8: Scientific reasoning: Ability to analyse, interpret and draw
conclusions from quantitative/qualitative data; and critically evaluate
ideas, evidence and experiences from an open-minded and reasoned
perspective.
PO9: Reflective thinking: Critical sensibility to lived experiences, with
self awareness and reflexivity of both self and society.
PO10 Information/digital literacy: Capability to use ICT in a variety
of learning situations, demonstrate ability to access, evaluate, and use
a variety of relevant information sources; and use appropriate software
for analysis of data.
PO 11 Self-directed learning: Ability to work independently, identify
appropriate resources required for a project, and manage a project
through to completion.
PO 12 Multicultural competence: Possess knowledge of the values
and beliefs of multiple cultures and a global perspective; and capability
to effectively engage in a multicultural society and interact respectfully
with diverse groups.
PO 13: Moral and ethical awareness/reasoning: Ability toembrace
moral/ethical values in conducting one’s life, formulate a
position/argument about an ethical issue from multiple perspectives,
and use ethical practices in all work. Capable of demonstratingthe
ability to identify ethical issues related to one‟s work, avoid unethical
behaviour such as fabrication, falsification or misrepresentation of data
or committing plagiarism, not adhering to intellectual property rights;
appreciating environmental and sustainability issues; and adopting
objective, unbiased and truthful actions in all aspects of work.
PO 14: Leadership readiness/qualities: Capability for mapping out
the tasks of a team or an organization, and setting direction,
formulating an inspiring vision, building a team who can help achieve
the vision, motivating and inspiring team members to engage with that
vision, and using management skills to guide people to the right
destination, in a smooth and efficient way.
PO 15: Lifelong learning: Ability to acquire knowledge and skills,
including „learning how to learn‟, that are necessary for participating in
learning activities throughout life, through self-paced and self-directed
learning aimed at personal development, meeting economic, social
and cultural objectives, and adapting to changing trades and demands
of work place through knowledge/skill development/reskilling.

3
Programme PSO1 – Placement:
Specific To prepare the students who will demonstrate respectful engagement
Outcomes: with others’ ideas, behaviors, beliefs and apply diverse frames of
reference to decisions and actions.

PSO 2 - Entrepreneur:
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will facilitate
startups and high potential organizations

PSO3 – Research and Development:

Design and implement HR systems and practices grounded in
research that comply with employment laws, leading the organization
towards growth and development.

PSO4 – Contribution to Business World:

To produce employable, ethical and innovative professionals to
sustain in the dynamic business world.

PSO 5 – Contribution to the Society:

To contribute to the development of the society by collaborating with
stakeholders for mutual benefit

4
 METHODS OF EVALUATION
Continuous Internal Assessment Test
Internal Assignments / Snap Test / Quiz
Evaluation Seminars 25 Marks
Attendance and Class Participation
External
End Semester Examination 75 Marks
Evaluation

Total 100 Marks

METHODS OF ASSESSMENT

 Thelowestlevelofquestionsrequirestudentstorecallinformati
Remembering onfromthecoursecontent.
(K1)  Knowledgequestionsusuallyrequirestudentstoidentifyinfor
mationinthetextbook.
 Understandingoffactsandideasbycomprehendingorganiz
ing,comparing,translating,interpolatingandinterpretingin
Understanding
theirownwords.
(K2)
 Thequestionsgobeyondsimplerecallandrequirestudentsto
combinedatatogether.
 Studentshavetosolveproblemsbyusing/applyingaconcept
Application learnedintheclassroom.
(K3)  Studentsmust usetheir
knowledgetodetermineaexactresponse.
 Analyzingthequestionisonethatasksthestudentstobreakd
ownsomethingintoitscomponentparts.
Analyze (K4)
 Analyzingrequiresstudentstoidentifyreasonscausesormot
ivesandreachconclusionsorgeneralizations.
 Evaluationrequiresanindividualtomakejudgmentonsomet
hing.
 Questionstobeaskedtojudgethevalueofanidea,acharacter,a
Evaluate (K5) workofart,orasolutiontoaproblem.
 Studentsareengagedindecision-makingandproblem–
solving.
 Evaluationquestionsdonothavesinglerightanswers.
 Thequestionsofthiscategorychallengestudentstogetengag
Create (K6) edincreativeandoriginalthinking.
 Developingoriginalideasandproblemsolvingskills.

5
 Course
Part Titleof theCourse Credits Hours
Code
FIRSTYEAR
FIRST SEMESTER
PartI Language–Tamil 3 6
PartII English 3 6
PartIII CorePaperI–FinancialAccountingI 5 5

PartIII CorePaperII-PrinciplesofManagement 5 5
ElectiveI-BusinessCommunication
PartIII Any one ElectiveI-IndianEconomicDevelopment
ElectiveI-BusinessEconomics 3 4
Skill 2 2
Enhance (select any One)
Part IV ment
Digital Banking / MS Office
Course
SEC –1
Foundatio Fundamentals of Business Studies 2 2
n Course
FC
TOTAL 23 30
SECONDSEMESTER
PartI Language–Tamil 3 6
PartII English 3 6
PartIII CorePaperIII –FinancialAccountingII 5 5

PartIII CorePaper IV-BusinessLaw 5 5

ElectiveII-Business Environment
ElectiveII -InsuranceandRisk
Any one Management ElectiveII–
PartIII International Trade 3 4
Skill 2 2
Enhance
Part IV
Course
SEC– 2 (Select any Two)
Internet and its Applications/
Skill Stock Market Operation/ 2 2
Enhance New venture Planning and Development
Course
SEC– 3
TOTAL 23 30

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 FIRST YEAR – SEMESTER – I
CORE – I: FINANCIAL ACCOUNTING I
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 5 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
Accounting Concepts and Conventions - Journal, Ledger
I 15
Accounts– Subsidiary Books –– Trial Balance - Classification of
Errors – Rectification of Errors – Preparation of Suspense
Account – Bank Reconciliation Statement - Need and Preparation
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
II 15
Expenditure and Receipts – Preparation of Trading, Profit and
Loss Account and Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments -
Types - Straight Line Method – Diminishing Balance method –
Conversion method.
III 15
Units of Production Method – Cost Model vs Revaluation
Bills of Exchange – Definition – Specimens – Discounting of
Bills – Endorsement of Bill – Collection – Noting – Renewal –
Retirement of Bill under rebate
Accounting from Incomplete Records – Single Entry System
Incomplete Records -Meaning and Features - Limitations -
Difference between Incomplete Records and Double Entry System
IV 15
- Methods of Calculation of Profit - Statement of Affairs Method
– Preparation of final statements by Conversion method.

Royalty and Insurance Claims

Meaning – Minimum Rent – Short Working – Recoupment of
Short Working – Lessor and Lessee – Sublease – Accounting
V 15
Treatment.
Insurance Claims –Calculation of Claim Amount-Average clause
(Loss of Stock only)
TOTAL 75
THEORY 20% & PROBLEM 80%

6
 CO Course Outcomes
Remember the concept of rectification of errors and Bank reconciliation
CO1
statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance
CO5
companies in case of loss of stock.
Textbooks
1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
3. Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,
New Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New
Delhi.
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.

Reference Books
1. Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
Mumbai.
2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New
Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
5. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text
and Cases. McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

7
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 3 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 2 3 3 3 2 2 2 3 2 2

TOTAL 15 10 15 15 13 11 10 10 15 10 10

AVERAGE 3 2 3 3 2.6 2.2 2 2 3 2 2

3 – Strong, 2- Medium, 1- Low

8
 FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 5 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of
Management – Importance - Management Vs. Administration –
Management: Science or Art –Evolution of Management
I 15
Thoughts – F. W. Taylor, Henry Fayol,
Peter F. Drucker, Elton Mayo - Functions of Management -
Trends and Challenges of Management. Managers – Qualification
– Duties & Responsibilities.
Planning
Planning – Meaning – Definitions – Nature – Scope and
Functions – Importance and Elements of Planning – Types –
II Planning Process - Tools and Techniques of Planning – 15
Management by Objective (MBO). Decision Making: Meaning –
Characteristics – Types - Steps in Decision Making –
Forecasting.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
III Organization Chart – Organization Structure: Meaning and Types 15
- Departmentalization– Authority and Responsibility –
Centralization and Decentralization – Span of Management.

Staffing
Introduction - Concept of Staffing- Staffing Process –
Recruitment – Sources of Recruitment – Modern Recruitment
Methods - Selection Procedure – Test- Interview– Training: Need
IV 15
- Types– Promotion –Management Games – Performance
Appraisal - Meaning and Methods – 360 degree Performance
Appraisal – Work from Home - Managing Work from Home
[WFH].

9
 Directing
Motivation –Meaning - Theories – Communication – Types -
Barriers to Communications – Measures to Overcome the
Barriers. Leadership – Nature - Types and Theories of
Leadership – Styles of Leadership - Qualities of a Good Leader –
Successful Women Leaders – Challenges faced by women in
V 15
workforce - Supervision.
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control
Process - Requisites of Effective Control and Controlling
Techniques – Management by Exception [MBE].
Total 75
Course Outcomes
CO1 Demonstrate the importance of principles of management.

CO2 Paraphrase the importance of planning and decision making in an organization.

Comprehend the concept of various authorizes and responsibilities of an
CO3
organization.
CO4 Enumerate the various methods of Performance appraisal
Demonstrate the notion of directing, co-coordination and control in the
CO5
management.
Textbooks
Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand& Sons Co. Ltd,
1
New Delhi.
DinkarPagare, Principles of Management, Sultan Chand & Sons Publications,
2
New Delhi.
P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill,
3
Noida.
4 L.M. Prasad, Principles of Management, S.Chand&Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
5
Publications, New Delhi.
Reference Books
K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited,
1
Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill,
2
Sultan Chand and Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
Eccles, R. G. & Nohria, N. Beyond the Hype: Rediscovering the Essence of
5
Management. Boston The Harvard Business School Press, India.
NOTE: Latest Edition of Textbooks May be Used

1
 Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/management-
3
notes/coordination/coordination/21392

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 3 2 2 2 3 2 3

CO2 3 2 3 3 2 2 2 2 3 2 2

CO3 3 2 2 3 2 2 2 1 3 2 2

CO4 3 2 2 3 2 2 2 2 3 2 2

CO5 3 2 3 3 2 2 2 1 3 2 2

TOTAL 15 10 12 15 11 10 10 8 15 10 11

AVERAGE 3 2 2.4 3 2.2 2 2 1.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

1
 FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS COMMUNICATION

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance
of communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interviews
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication –
I Modern Communication Methods – Barriers to Communication – 12
E-Communication - Business Letters: Need - Functions – Essentials
of Effective Business Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status
II 12
Enquiries – Complaints and Adjustments – Collection Letters –
Sales Letters – Circulars
Banking & Insurance Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence –
Insurance – Meaning and Types – Insurance Correspondence –
III 12
Difference between Life and General Insurance – Meaning of Fire
Insurance – Kinds – Correspondence Relating to Marine Insurance
– Agency Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of
IV Secretary – Classification of Secretarial Correspondence – 12
Specimen letters – Agenda and Minutes of Report writing –
Introduction – Types of Reports – Preparation of Report Writing
Interview Preparation
V Application Letters – Preparation of Resume – Interview: Meaning 12
– Objectives and Techniques of Various Types of Interviews –
Creating & maintaining Digital Profile
TOTAL 60

1
 Course Outcomes
Acquire the basic concept of business communication.
CO1

CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

Prepare Secretarial Correspondence like agenda, minutes and various business
CO4
reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan
1
Chand & Sons- New Delhi.
Gupta and Jain, Business Communication, Sahityabahvan Publication, New
2
Delhi.
3 K.P. Singha, Business Communication, Taxmann, New Delhi.
R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand
4
Publications, New Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and
5
Correspondence, S. Chand & Co, Publishers, New Delhi.
Reference Books

1 V.K. Jain and Om Prakash, Business communication, S.Chand, New Delhi.

2 Rithika Motwani, Business communication, Taxmann, New Delhi.

3 Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.

Bovee, Thill, Schatzman, Business Communication Today - Pearson Education,
4 Private Ltd- NewDelhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-exam-
questions
3 https://bachelors.online.nmims.edu/degree-programs

1
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 3 2 3 2 2 2 2 2 2 2

CO2 3 3 2 3 2 2 2 3 2 2 2

CO3 3 3 2 3 2 2 2 2 2 2 2

CO4 3 3 2 3 2 2 2 2 2 2 2

CO5 3 3 2 3 2 2 2 2 2 2 2

TOTAL 15 15 15 15 10 10 10 11 10 10 10

AVERAGE 3 3 3 3 2 2 2 2.2 2 2 2

3 – Strong, 2- Medium, 1- Low

1
 FIRST YEAR – SEMESTER - I

ELECTIVE - I: INDIAN ECONOMIC DEVELOPMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the concepts of Economic growth and development
LO2 To know the features and factors affecting economic development
LO3 To gain understanding about the calculation of national income
LO4 To examine the role of public finance in economic development
LO5 To understand the causes of inflation
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Economic Development and Growth
Meaning & Definition - Concepts of Economic Growth and
Development. Differences between Growth and Development.
I Measurement of Economic Development: Per Capita Income, 12
Basic Needs, Physical Quality of Life Index, Human Development
Index and Gender Empowerment Measure- Factors affecting
Economic Development
Classification of Nations on the basis of development
Characteristics of Developing Countries and Developed Countries
II - Population and Economic Development- Theories of 12
Demographic Transition. Human Resource Development and
Economic Development
National Income
Meaning, Importance, National Income -Concept, types of
III measurement, Comparison of National Income at Constant and 12
Current Prices. Sectorial Contribution to National Income.
National Income and Economic Welfare
Public Finance
Meaning, Importance, Role of Public Finance in Economic
Development, Public Revenue-Sources, Direct and Indirect taxes,
Impact and Incidence of Taxation, Public Expenditure-
IV 12
Classification and Cannons of Public Expenditure, Public Debt-
Need, Sources and Importance, Budget-Importance, Types of
Deficits -Revenue, Budgetary, Primary and Fiscal, Deficit
Financing.
Money Supply
Theories of Money and Its Supply, Types of Money-Broad,
V Narrow and High Power, Concepts of M1, M2 and M3. Inflation 12
and Deflation -Types, Causes and Impact, - Price Index- CPI and
WPI, Role of Fiscal Policy in Controlling Money supply
TOTAL 60

1
 Course Outcomes
CO1 Elaborate the role of State and Market in Economic Development

CO2 Explain the Sectorial contribution to National Income

CO3 Illustrate and Compare National Income at constant and current prices.
CO4 Describe the canons of public expenditure
CO5 Understand the theories of money and supply
Textbooks
1 Dutt and Sundaram, Indian Economy, S.Chand, New Delhi
2 V.K. Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house, Mumbai
3 Remesh Singh, Indian Economy, McGraw Hill, Noida.
4 Nitin Singhania, Indian Economy, McGraw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
GhatakSubrata : Introduction to Development Economics, Routledge
1
Publications, New Delhi.
SukumoyChakravarthy : Development Planning- Indian Experience, OUP,
2
New Delhi.
3 Ramesh Singh, Indian Economy, McGraw Hill, Noida.
4 Mier, Gerald, M : Leading issues in Economic Development, OUP, New Delhi.
Todaro, MichealP : Economic Development in the third world, Orient
5
Longman, Hyderabad
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.jstor.org
2 http://www.indiastat.com
3 http://www.epw.in

1
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 2 3 2 2 2 2 2 2 2
CO2 3 2 3 3 2 2 2 2 2 3 2
CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 3 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 14 15 10 10 10 10 10 13 10
AVERAGE 3 2 2.8 3 2 2 2 2 2 2.2 2

3 – Strong, 2- Medium, 1- Low

1
 FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS ECONOMICS

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the approaches to economic analysis
LO2 To know the various determinants of demand
LO3 To gain knowledge on concept and features of consumer behaviour
LO4 To learn the laws of variable proportions
To enable the students to understand the objectives and importance of pricing
LO5 policy
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of

Hours
Introduction to Economics
Introduction to Economics – Wealth, Welfare and Scarcity Views
on Economics – Positive and Normative Economics - Definition –
Scope and Importance of Business Economics - Concepts:
I Production Possibility frontiers – Opportunity Cost – Accounting 12
Profit and Economic Profit – Incremental and Marginal Concepts
– Time and Discounting Principles –
Concept of Efficiency- Business Cycle:- Theory, Inflation,
Depression, Recession, Recovery, Reflation and Deflation,
Demand & Supply Functions
Meaning of Demand - Demand Analysis: Demand Determinants,
Law of Demand and its Exceptions. Elasticity of Demand:
II 12
Definition, Types, Measurement and Significance. Demand
Forecasting - Factors Governing Demand Forecasting - Methods
of Demand Forecasting, Law of Supply and Determinants.
Consumer Behaviour
Consumer Behaviour – Meaning, Concepts and Features – Law of
Diminishing Marginal Utility – Equi-Marginal Utility – Coordinal
and Ordinal concepts of Utility - Indifference Curve: Meaning,
III Definition, Assumptions, Significance and Properties – 12
Consumer’s Equilibrium. Price, Income and Substitution Effects.
Types of Goods: Normal, Inferior and Giffen Goods - Derivation
of Individual Demand Curve and Market Demand Curve with the
help of Indifference Curve.
Theory of Production
Concept of Production - Production Functions: Linear and Non –
Linear Homogeneous Production Functions - Law of Variable
IV Proportion – Laws of Returns to Scale - Difference between Laws 12
of variable proportion and returns to scale – Economies of Scale –
Internal and External Economies – Internal and External
Diseconomies - Producer’s equilibrium

1
 Market Structure
Price and Output Determination under Perfect Competition, Short
Period and Long Period Price Determination, Objectives of
Pricing Policy, its importance, Pricing Methods and Objectives –
V Price Determination under Monopoly, kinds of Monopoly, Price 12
Discrimination, Determination of Price in Monopoly –
Monopolistic Competition – Price Discrimination, Equilibrium of
Firm in Monopolistic Competition–Oligopoly – Meaning –
features, “Kinked Demand” Curve
TOTAL 60
Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis

CO2 Understood the factors of demand forecasting

CO3 Know the assumptions and significance of indifference curve
CO4 Outline the internal and external economies of scale
CO5 Relate and apply the various methods of pricing
Textbooks
H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New
1
Delhi.
2 C.M. Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.
3 Aryamala.T, Business Economics, Vijay Nocole, Chennai.
4 T.P Jain, Business Economics, Global Publication Pvt. Ltd, Chennai.
5 D.M. Mithani, Business Economics, Himalaya Publishing House, Mumbai.
Reference Books
1 S.Shankaran, Business Economics-Margham Publications, Chennai.
P.L.Mehta, Managerial Economics–Analysis, Problems & Cases, Sultan Chand
2
& Sons, New Delhi.
Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson
3
Australia
Ram singh and Vinaykumar, Business Economics, Thakur Publication Pvt. Ltd,
4
Chennai.
Saluram and Priyanka Jindal, Business Economics, CA Foundation Study
5
material, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2 https://www.icsi.edu/
https://www.yourarticlelibrary.com/marketing/pricing/product-pricing-
3
objectives-basis-and-factors/74160

1
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 2 2 2 2 2 2 1 2 2

3 3 2 2 2
CO2 3 2 2 2 2 2

CO3 3 2 3 3 2 2 2 2 2 2 2

CO4 3 2 2 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 14 11 10 10 10 10 10 10

AVERAGE 3 2 2.6 2.8 2.2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

2
 DIGITAL BANKING

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
2 2 25 75 100

Learning Objectives:
LO1: To acquaint students with knowledge of Digital Banking Products.
LO2: To enable the students to understand the knowledge of Digital Payment System
LO3: To impart the students to understand the new concepts of Mobile and Internet
Banking
LO4: To enables the students to havedepth knowledgeinpoint of sale terminals
LO5: To understand the ATM and cash deposit system

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Explainthe need fordigital bankingproducts and theusage
ofcards.

CO2: Classifytheusageof variouspaymentsystems.

CO3: Discusstheprofitability,riskmanagementandfraudsof
mobileandinternetbanking.
CO4: AnalysetheapprovalprocessesofPOSterminals.
CO5: ExplaintheproductfeaturesandservicesofATMandCash
DepositMachine.
Unit I: Digital Banking Products
Digital Banking –Meaning – Features - Digital Banking Products -Features - Benefits
– Bank Cards –Features and Incentives of Bank cards - Types of Bank Cards -
NewTechnologies-Europay,MasterandVisaCard(EMV)-
TapandGo,NearFieldCommunication (NFC) etc. - Approval Processes for Bank
Cards – Customer Education for DigitalBankingProducts -DigitalLending–
DigitalLendingProcess-Non-Performing-Asset(NPA.
Unit II: Payment System
Overview of Domestic and Global Payment systems -RuPay and RuPay Secure -
ImmediatePaymentService(IMPS)–NationalUnifiedUSSDPlatform(NUUP)-
NationalAutomatedClearingHouse(NACH)-AadhaarEnabledPaymentSystem(AEPS)–
ChequeTruncation System (CTS) –Real Time Gross Settlement Systems (RTGS)–
National Electronic FundTransfer(NEFT) -InnovativeBanking&Payment Systems.
Unit III: Mobile and Internet Banking
Mobile & Internet Banking - Overview – Product Features andDiversity - Corporate
and Individual Internet Banking Integration with e-Commerce Merchant sites,IMPS -
Profitability - Risk Management and Frauds - Cyber Crime - Cyber Security -
BlockchainTechnology-Types-Crypto currencyandBitcoins
Unit IV:Point of Sale Terminals
Point of Sale (POS) Terminals - Overview - Features - Approval processesfor POS
Terminals - Key Components of POS - Hardware - Software - User Interface Design -
CloudbasedPoint of Sale – Cloud Computing-BenefitsofPOSin RetailBusiness.
Unit V:Automated Teller Machine and Cash Deposit Systems
Automated Teller Machine(ATM) - CashDeposit Machine(CDM)& Cash Recyclers -
Overview -Features - ATM Instant Money TransferSystems - National Financial
Switch (NFS) -Various Value Added Services - Proprietary, BrownLabel and White

2
Label ATMs - ATM & CDM Network Planning - Onsite / Offsite - ATM
security,SurveillanceandFraudPrevention.

Recent Trends in Digital Banking

Faculty member will impart the knowledge on recent Developments in Digital Banking to
the students and these components will not cover in the examination.

Text Books:
1. IIBF,2019.DigitalBanking.TaxmannPublications, New Delhi
2. Gordon E. &Natarajan S. 2017 Banking Theory, Law and Practice. 24th Revised Edition.
HimalayaPublishingHouse, New Delhi
3. RavindraKumarandManishDeshpande. 2016 E-Banking.PacificBooksInternational,2016.
4. UppalR.K.2017 E-Banking:The IndianExperience.BhartiPublications,2017.

Supplementary Readings:
1.

Arunajatesan S 2017 Technology in Banking Margham Publications Chennai..

2. Digital Banking 2016 Indian Institute of Banking and Finance, Pvt Limited
New Delhi.
3. Indian Institute of Banking and Finance, 2016 ,General Bank Management, McMillan,
Mumbai
4. SubbaRao S and Khanna. P.L 2014 Principles and Practice of Bank Management,
Himalya Publishing House, Mumbai.

Web Reference:
1 https://ebooks.lpude.in/commerce/bcom/term_4/DCOM208_BANKING_THEORY_AND_PRACT
ICE.pdf
2 http://www.himpub.com/documents/Chapter1859.pdf.

2
 MS OFFICE

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
(Practical)
50
2 2 50 (Internal 100
Examiner)

LearningObjectives:

LO1 Toenablethestudentstoacquireknowledgeincreatingdocumentsforprinting,sharing,p
: resentation and store data inaspreadsheet

LO2 To equip the students themselves with the skills in MS Excel program, which is
: usedtosave andanalyse thenumerical data.
Toengagethestudentsthemselveswithadvanced,MSexcel
LO3 functionsan
: dproductivitytoolstoassist indeveloping worksheetsandconsolidationtosummarize
andreportresultsfrommultiplework sheets
ToidentifythenamesandfunctionsofthePowerPointinterfaceandcreateaslidepresent
LO4
: ationthat includes text,graphics,animation andtransition
LO5 Toplan, design,create,manipulate andanalyseandcompiledatainvariousways.
:
CourseOutcomes:
Afterthesuccessfulcompletion ofthecourse,thestudentswillbe ableto:
CO1 Acquirepracticalknowledgein MSWord
:
CO2 Construct worksheetinMSExcelusingbasicfunctions
:
CO3 Construct ExcelsheetsinMSExcelusing advancedfunctions
:
CO4 PreparepresentationsinMSPowerPointusingvariousTemplates
:
CO5 Create adatabaseusing Power point
:

UnitI:MicrosoftWord -I
Working with Microsoft Word: Constructing a New document – Revising
and Formatting adocument – Alter the Page Layout, Watermark -
Background and Borders – Headers &Footers – Page Numbering

UnitII:MicrosoftWord -II
Applying Templates - Formulating Tables – Editing tables –Incorporate
Word Art, Clip Arts, Smart art& Pictures – Search & Replace –
Transferring andReceiving Documents, Sharing information to others –
Encrypt and Decrypt a document -MailMerge.

Unit III:Microsoft Excel-I

Microsoft Excel - create a spreadsheet using Auto fill, setting margin,
adding and
removingRowsandColumns,creatingandcopyingformulae,changingcolu

2
 mnwidthsandrowheights, using Auto format, creating and printing a
chart, Page Layout, converting files into
adifferentformat,findingtotalinrowsandcolumnsandMathematicalExpressi
onsuchasAdd,Subtract,Multiplyand Divide.

UnitIV: Microsoft Excel-II

More Advanced Excel Functions: Normal, Page Layout, Page Break View
– Employing theFreeze Panes Tool – Employing Financial Functions:
PMT, RATE, NPER, PV, FV –
LogicalFunctions:AND,FALSE,IF,NOT,OR,TRUE–
BAHTTEXTTextFunction–LEFTConcatenation – Using LOWER and
UPPER – Value Function – Examining Date & TimeFunctionality.

UnitV:MicrosoftPower Point:
Applying the Auto-content wizard to Create and Store a presentation -
Design template –Creating a Blank presentation – Opening a Previously-
made presentation – Adjusting theBackground–
ChoosingthePresentationLayout –EstablishingthePresentationStyle;
ListofPractical

MS-WORD
1. Enter the chairperson's speech, auditor's report,
minutes and agenda,and implement the following
processes: emboldening, underscoring,varying font
size, adjusting the style, altering the background
and
textcolor,varyinglinespacing,verifyingspellings,arran
ging,addingheaders and footers, inserting pages
and page numbers, finding andreplacingwords.
2. Prepare an invitationforthe college function using text boxes and
clipart.
3. Prepareaclasstimetableandperformthefollowingoper
ations:Insertingthetable,dataentry,
alignmentofRowsandColumns,insertinganddeletingt
herowsandcolumns,andChangingof Table Format.
4. Prepare a shareholders’meeting letter for 10 members using mail
merge operation.
5. Prepare Bio-Databy using Wizard andTemplates.
MS-EXCEL

1. Generate a roster ofyourclass (a minimum of5

topics) and
performthefollowingactivities:Dataentry,Grandtotal,M
ean,ResultandRankingthrougharithmeticandlogicalfu
nctionsand sorting.
2. Utilizing the chart wizard, create various charts (line,
pie, bar) to
showtheannualperformanceofsales,purchase,
andprofitofthecompany.
3. Preparea declaration ofBank customer’s

2
 accountindicatingsimpleand compound interest
estimations for 10 different customers
usingmathematicalandlogicalfunctions.
4. MakeanExcelspreadsheettodovariousfinancialoperationsPMT,
RATE,NPER,PV,FV.
5. Generate an excel sheet to accomplish numerous text, value,
and date & timefunctions.
MS-POWERPOINT

1. Construct presentation slides that display the five

levels of a company'shierarchyutilizingan
organization chart.
2. Createslidesforthenewsheadlinesofawell-
knowntelevisionnetwork. The presentation ought to
include the following transitions: Topto Bottom,
Bottom to Top, Zoom In and Zoom Out. The
presentationshouldbe abletorunincustommode.
3. Create slides for the Seminar/ Lecture Presentation
featuring animationand complete the following:
Develop multiple slides, alter
backgroundcolour,andincorporatewordarttoadjustfon
tcolour.

TextBooks:
1. A First Course incomputers Based on Windows 8 and MS Office2013) by
SanjaySaxena,Edition2015,VikasPublishingHousePvt.Ltd.NewDelhi.
2. Fundamentals of Information Technology & MS Office by Bhullar MS,
RamanpreetKaur,Edition2015,KalyaniPublishersLudhiana
3. Excel2019–All-in-one by Lokesh Lalwani, Edition 2019, BPBPublications;1st
edition(1Jauary2019);BPB Publication
4. JordanGoldmeter 2014Advanced ExcelEssentials FriendsofaPressUSA

SupplementaryReadings:
1. SterlingLibsFcca2016AdvancedExcel:HowtouseVlookup&IndexMatchfunctionStraight
PublicationsUSA
2. ChrisUrban2016AdvancedExcelforProductivityUSA
3. LokeshLalwani2019Excel2019AllinOne);BPBPublicationUSA
4. .RituArora2018 AdvancedExcel2016 BPB PublicationsNewDelhi
WebReference:
1 https://www.klientsolutech.com/list-of-microsoft-word-exercises-for-students/
2 https://www.guru99.com/logical-functions-operators-and-conditions-in-excel.html
3 https://www.educba.com/text-function-in-excel/
4 https://www.cours-gratuit.com/powerpoint-courses/ms-powerpoint-exercises-for-
college-students-pdf

2
 FOUNDATION COURSE (OR)

BRIDGE COURSE

FUNDAMENTALS OF BUSINESS STUDIES

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 2 25 75 100

A bridge course for the students of commerce faculty is conducted every year to
getthestudentstheknowledgeofcommercefaculty. Themainobjectiveofthecourseis
to bridge the gap between subjects studied at School level and subjectsthey
would be studying in commerce faculty. A Bridge course aims to cover the
gapbetween the understanding level of the higher secondary school courses and
higher educationalcourses. Bridge course is preparative course for college level
course with anacademic curriculum that is offered to enhance the knowledge of
the students bymeans of preparing for the intellectual challenges of commerce
subject and to knowbasicinformationaboutcoresubject.

Bridge courses are the tool to help students to success in their graduate
levelstudies. It is also a pre requisite and foundational course to know
the basicinformation aboutcommerce subjects.

FUNDAMENTALS OF BUSINESS STUDIES

Objective
The bridge course aims to act as a buffer for the new entrants with an
objective toprovide adequate time for the transition to hard core of
degree courses. This givesthem a breather, to prepare themselves
before the onset of courses for first yeardegree programme.
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO Tomakethestudentsfamiliarwiththebasicconceptsof commerce, and
1: Management Fields.
CO ToencourageandmotivatetheStudentsforthecommerceEducation.
2:
CO TomakethestudentsawaretowardsthevariousbranchesofcommerceforExample,Acc
3: ounts,Bankingand Auditing.
Unit I Commerce-Introduction
Definition of Commerce -Importance’s of Commerce -Meaning of barter system --
business-industry-trade-hindrances oftrade-branchesofCommerce.
Unit II Accounting-Introduction
Book-Keeping-Meaning -Definition –Objectives-Accounting-Meaning –Definition-
Objectives-Importance-Functions-Advantages-Limitations-Methodsof Accounting-Single
Entry Double Entry-Steps involved indouble entry system-Advantages of double entry
system-Meaning of Debit andCredit-Types of Accounts and its rules-Personal Accounts-
Real Accounts-NominalAccounts.
Unit III Marketing and Advertising
Meaning of Marketing-Definition-Functions of Marketing-Meaning of Consumer –

2
Standardization and Grading -Pricing –Kinds of Pricing -AGMARK-ISI-Advertising:
Meaning, Characteristics, Advertising Objectives,Advertising Functions
Advantages of advertising, Kinds of Advertising,Advertising Media,Kindsof media
Unit IV Auditing & Entrepreneurial Development
Introduction of Auditing -Origin and Evolution –Definition -Features of Auditing -
Objectives of Auditing Advantages of Audit -Limitations ofAuditing -Distinction
between Auditing & Investigation -Distinction betweenAccounting&Auditing -
BasicPrinciplesofAudit-ClassificationofAudit- Entrepreneurial Development-
Characteristics of an entrepreneur-Functionsof an entrepreneur-Types of an
entrepreneur -Problems of Women entrepreneur-Conceptof WomenEntrepreneurs
Unit V: Income Tax Law and Practice
Tax history-Types –Various Terms in Tax-Exempted Income U/S 10-Canons of
Taxation-Income Tax Authority andAdministration-SlabRate -FilingofReturns-
ResidentialStatus.
Text Books:
1. L.M. Prasad, Principles of Manaement, 2022 S.Chand&Sons Co. Ltd, New Delhi.
2. S. P. Jain and K. L. Narang 2023 Financial Accounting- I, Kalyani Publishers, New
Delhi.
3. Dr. N. Rajan Nair, 2023 Marketing, Sultan Chand & Sons. New Delhi
4. Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
Publications. Chennai
5. Sundar K. and Paari, 2016 Auditing Vijay Nicole, Imprints Private Ltd, Chennai.
6. T. Srinivasan 2024 Income Tax & Practice –Vijay Nicole Imprints Private Limited,
Chennai.

2
 FIRST YEAR – SEMESTER - II

CORE – III: FINANCIAL ACCOUNTING-II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 5 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
To gain an understanding about partnership accounts relating to Admission and
LO3
retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Unit
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of
I 15
Interest - Default and Repossession - Hire Purchase Trading
Account - Instalment System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors
system -Stock and Debtors system – Distinction between
II Wholesale Profit and Retail Profit – Independent Branches 15
(Foreign Branches excluded) - Departmental Accounts: Basis of
Allocation of Expenses – Inter- Departmental Transfer at Cost or
Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of
III 15
Goodwill - Calculation of Hidden Goodwill –Retirement of a
Partner – Death of a Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts
Regarding Losses and Assets – Realization account – Treatment
of Goodwill – Preparation of Balance Sheet - One or more
IV 15
Partners insolvent – All Partners insolvent – Application of
Garner Vs Murray Theory – Accounting Treatment - Piecemeal
Distribution – Surplus Capital Method – Maximum Loss
Method.

2
 Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards in
V India 15
Role of IFRS- IFRS Adoption vs Convergence Implementation
Plan in India- Ind AS- An Introduction - Difference between Ind
AS and IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems

CO2 To prepare Branch accounts and Departmental Accounts

To understand the accounting treatment for admission and retirement in
CO3
partnership
CO4 To know Settlement of accounts at the time of dissolution of a firm.
CO5 To elaborate the role of IFRS
Textbooks
1 Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
M.C. Shukla T.S. Grewal & S.C. Gupta, Advance Accounts, S Chand
2 Publishing,
New Delhi.
3 R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New
4
Delhi.
5 T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr. Venkataraman& others (7 lecturers): Financial Accounting, VBH, Chennai.
Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications,
3
Mumbai.
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New
5
Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

2
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 2 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 16 11 14 15 14 12 11 11 15 11 11

AVERAGE 3.2 2.2 2.8 3 2.8 2.4 2.2 2.2 3 2.2 2.2

3 – Strong, 2- Medium, 1- Low

3
 FIRST YEAR – SEMESTER – II

CORE – IV: BUSINESS LAW

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 5 5 25 75 100
Learning Objectives
To know the nature and objectives of Mercantile lawand the essentials of valid
LO1
contract
LO2 To gain knowledge on performance contracts
LO3 To be acquainted with the rules of Indemnity and Guarantee
LO4 To make aware of the essentials of Bailment and pledge
LO5 To understand the provisions relating to sale of goods
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials
of Valid Contract, Classification of Contract, Offer and
I 15
Acceptance – Consideration – Capacity to Contract – Free
Consent - Legality of Object – Contingent Contracts – Void
Contract
Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of
Joint liabilities & Rights, Time and Place of Performance,
II 15
Reciprocal Promises, Assignment of Contracts - Remedies for
Breach of contract - Termination and Discharge of Contract -
Quasi Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of
III 15
Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety –
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and 15
Bailee – Law of Pledge – Meaning – Essentials of Valid
Pledge, Pledge and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:

Definition of Contract of Sale – Formation - Essentials of

V Contract of Sale - Conditions and Warranties - Transfer of 15
Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid
Seller
TOTAL 75

3
 Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 Outline the contract of indemnity and guarantee
CO4 Familiar with the provision relating to Bailment and Pledge
CO5 Explain the various provisions of Sale of Goods Act 1930
Textbooks
1 N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M C Kuchhal& Vivek Kuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 2 3 2 2 2 2 2 2 2

CO2 3 2 3 3 2 2 2 2 2 2 2

CO3 3 2 2 3 2 2 2 2 2 2 2

CO4 3 2 3 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 15 10 10 10 10 10 10 10

AVERAGE 3 2 2.6 3 2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

3
 FIRST YEAR – SEMESTER – II

ELECTIVE– II: BUSINESS ENVIRONMENT

Inst. Marks
Subject L T P S Credits
Hours
Code CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the nexus between environment and business.
LO2 To know the Political Environment in which the businesses operate.
LO3 To gain an insight into Social and Cultural Environment.
LO4 To familiarize the concepts of an Economic Environment.
LO5 To learn the trends in Global Environment / Technological Environment
Prerequisites: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
An Introduction
The Concept of Business Environment - Its Nature and Significance
I –Elements of Environment- Brief Overview of Political – Cultural 12
– Legal – Economic and Social Environments and their Impact on
Business and Strategic Decisions.
Political Environment
II Political Environment – Government and Business Relationship in 12
India – Provisions of Indian Constitution Pertaining to Business.
Social and Cultural Environment
Social and Cultural Environment – Impact of Foreign Culture on
III Business – Cultural Heritage - Social Groups - Linguistic and 12
Religious Groups – Types of Social Organization – Relationship
between Society and Business - Social Responsibilities of Business.
Economic Environment
Economic Environment – Significance and Elements of Economic
Environment - Economic Systems and their Impact of Business –
IV Macro Economic Parameters like GDP - Growth Rate of Population 12
– Urbanization - Fiscal Deficit – Plan Investment – Per Capita
Income and their Impact on Business Decisions.
Technological Environment
Technological Environment – Concept - Meaning - Features of
V Technology-Sources of Technology Dynamics - Transfer of 12
Technology- Impact of Technology on Business - Status of
Technology in India- Determinants of Technological Environment.
TOTAL 60
Course Outcomes
CO1 Remember the nexus between environment and business.

CO2 Apply the knowledge of Political Environment in which the businesses operate.
CO3 Analyze the various aspects of Social and Cultural Environment.
CO4 Evaluate the parameters in Economic Environment.

3
 CO5 Create a conducive Technological Environment for business to operate globally.

Textbooks
1 C. B. Gupta, Business Environment, Sultan Chand & Sons, New Delhi
Francis Cherunilam, Business Environment, Himalaya Publishing House,
2
Mumbai
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
Aswathappa.K, Essentials Of Business Environment, Himalaya Publishing
4.
House, Mumbai
Rosy Joshi, Sangam Kapoor & Priya Mahajan, Business Environment, Kalyani
5.
Publications, New Delhi
Reference Books
1. Veenakeshavpailwar, Business Environment, PHI Learning Pvt Ltd, New Delhi
2. Shaikhsaleem, Business Environment, Pearson, New Delhi
3. S. Sankaran, Business Environment, Margham Publications, Chennai
4. Namitha Gopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
Ian Worthington, Chris Britton, Ed Thompson, The Business Environment,
5.
F T Prentice Hall, New Jersey
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.mbaofficial.com
2 www.yourarticlelibrary.com
3 www.businesscasestudies.co.uk

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 3 2 2 3 2 3 3

CO2 3 2 2 3 3 2 3 3 2 3 3

CO3 3 2 3 3 3 2 3 3 2 3 3

CO4 3 2 3 3 3 2 2 3 2 3 3

CO5 3 2 3 3 3 2 3 3 3 3 3

TOTAL 15 10 14 15 15 10 13 15 11 15 15

AVERAGE 3 2 2.8 3 3 2 2.6 3 2.2 3 3

3 – Strong, 2- Medium, 1- Low

3
 FIRST YEAR – SEMESTER - II
ELECTIVE - II: INSURANCE AND RISK MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To know the concepts and principles of contract of insurance
LO2 To understand the basic concepts of life insurance
LO3 To gain knowledge on the principles of general insurance
LO4 To examine the Insurance Regulatory and Development Authority 1999 (IRDA)
LO5 To know the risk management process
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Insurance
Definition of Insurance - Characteristics of Insurance – Principles of
I Contract of Insurance – General Concepts of Insurance – Insurance and 12
Hedging – Types of Insurance – Insurance Intermediaries – Role of
Insurance in Economic Development.
Life Insurance
Life Insurance Business - Fundamental Principles of Life Insurance –
Basic Features of Life Insurance Contracts - Life Insurance Products –
II 12
Traditional and Unit Linked Policies – Individual and Group Policies -
With and Without Profit Policies – Types of Life Insurance Policies –
Pension and Annuities – Reinsurance – Double Insurance
General Insurance
General Insurance Business - Fundamental Principles of General
III Insurance – Types - Fire Insurance – Marine Insurance – Motor 12
Insurance – Personal Accident Insurance – Liability Insurance –
Miscellaneous Insurance – Claims Settlement.
Risk Management
Risk Management – Objectives – Process – Identification and
IV Evaluation of Potential Losses – Risk Reduction - Risk Transfer – Risk 12
Financing - Level of Risk Management – Corporate Risk Management –
– Personal Risk Management.
IRDA Act 1999
Insurance Regulatory and Development Authority (IRDA) 1999 –
V Introduction – Purpose, Duties, Powers and Functions of IRDA – 12
Operations of IRDA – Insurance Policyholders’ Protection under IRDA
– Exposure/Prudential Norms - Summary Provisions of related Acts.
TOTAL 60
Course Outcomes
CO1 Identify the workings of insurance and hedging
CO2 Evaluate the types of insurance policies and settlement
CO3 Settle claims under various types of general insurance

3
 CO4 Know the protection provided for insurance policy holders under IRDA
CO5 Evaluate the assessment and retention of risk
Textbooks
Neeti Gupta, Anuj Gupta and Abha Chopra, Risk Management and Insurance,
1
Kalyani Publishers, New Delhi.
2 Dr.N. Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai.
M.N. Mishra & S.B. Mishra, Insurance Principles and Practice, S Chand Publishers,
3
New Delhi.
4 Michel Crouhy, The Essentials of Risk Management, McGraw Hill, Noida.
5 Thomas Coleman, A Practical Guide to Risk Management, CFA, India.
Reference Books
John C.Hull, Risk Management and Financial Institutions (Wiley Finance), Johnwiley
1
& sons, New Jersey.
2 P.K. Gupta, Insurance and Risk Management, Himalaya Publications, Mumbai.
3 Dr. Sunilkumar, Insurance and Risk Management, Golgatia publishers, New Delhi.
Nalini PravaTripathy, Prabir Paal, Insurance Theory & Practice, Prentice Hall of
4
India.
5 Anand Ganguly – Insurance Management, New Age International Publishers.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.mcminnlaw.com/principles-of-insurance-contracts/
2 https://www.investopedia.com/terms/l/lifeinsurance.asp
https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=PageNo1
3
08&flag=1
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 2 2 2 2 2 2 2
2
CO2 3 2 3 2 2 2 2 2 2 2

3 2 3 2 2 2 2 2 2 2 2
CO3
2
CO4 3 2 3 2 2 2 2 2 2 2

3 2 3 2 2 2 2 2 2 2 2
CO5

15 10 15 10 10 10 10 10 10 10 10
TOTAL

3 2 3 2 2 2 2 2 2 2 2
AVERAGE

3 – Strong, 2- Medium, 1- Low

3
 FIRST YEAR – SEMESTER – II

ELECTIVE - II: INTERNATIONAL TRADE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable students familiarise with the basics of International Trade.
LO2 To know the various theories of international trade.
LO3 To impart knowledge about balance of trades and exchange rates.
LO4 To gain knowledge about international institutions.
LO5 To gain insights on World Trade Organisation
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to International Trade – Meaning – Definition -
I Difference between Internal and International Trade – Importance 12
of International Trade in the Global context
Theories of International trade: Classical theories - Adam smith’s
theory of Absolute Advantage – Ricardo’s Comparative cost
theory - Modern theories of International Trade -
II Haberler’s Opportunity Cost theory – Heckscher –Ohlin’s Modern 12
theory – International trade and Factor Mobility Theory –
Leontiff’s Paradox - International trade and economic growth
theory - Immiserating growth theory.
Balance of Payments – Components of Balance of Payments -
Current account, Capital account & Official settlement accounts -
Disequilibrium in BOP -Methods of correcting Disequilibrium -
III Balance of Payment adjustment Theories - Marshall Lerner 12
mechanism.
Balance of Trade – Terms of Trade – Meaning – Definition –
Difference between BOP and BOT.
International Economic Institutions - International Monetary
System - Bretton Woods Conference – IMF -
Objectives, Organizational structure – Membership – Quotas –
IV 12
Borrowing and Lending
Programme of IMF – SDRs – India and IMF -World Bank and
UNCTAD.
World Trade Organisation (WTO) – Functions and Objectives –
V 12
Agricultural Agreements – GATS - TRIPS – TRIMS.
TOTAL 60
Course Outcomes
Distinguish between the concept of internal and international trade.
CO1

CO2 Define the various theories of international trade.

3
 CO3 Examine the balance of trade and exchange rates

CO4 Appraise the role of IMF and IBRD.

CO5 Define the workings of WTO and with special reference to India.
Textbooks
Francis Cherunilam, International Trade and Export Management – Himalaya
1
Publishing House - Mumbai –04.
Paul.R.Krugman and Maurice Obstfeld, International Economics (Theory and
2 Policy) -
Pearson Education Asia - Addison Wesley Longman (P) Ltd. - Delhi – 92.
Robert J.Carbaugh, International Economics - Thomson Information Publishing
3 Group -
Wadsworth Publishing Company -California.
H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd – New
4
Delhi-14.
BimalJaiswal&Richa Banerjee, Introduction To International Business,
5
Himalaya Publication, Mumbai
Reference Books
1 Dr. T. Aryamala,Vijay Nicole, International Trade, Chennai
Avadhani, V.A. International Financial Management, Himalaya Publications,
2
Mumbai
Punam Agarwal and Jatinder Kaur, International Business, Kalyani Publications,
3
New Delhi
4 S Sankaran , International Trade, Margham Publication, Chennai
5 C B Gupta, International Business, S Chand Publishing, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://opentext.wsu.edu/cpim/chapter/2-1-international-trade/
https://www.economicsdiscussion.net/balance-of-payment/balance-of-payments-
2
international-trade-economics/30644
3 https://www.wto.org/english/thewto_e/countries_e/india_e.htm

3
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 2 2 2 2 2 3 2

CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2

CO4 3 2 3 2 2 2 2 2 2 3 2

CO5 3 2 3 2 2 2 2 2 2 3 2

TOTAL 15 10 15 10 12 10 10 10 10 15 10

AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

3 – Strong, 2- Medium, 1- Low

3
 INTERNET AND ITS APPLICATIONS
Marks
Subject Inst.
L T P S Credits
Code Hours CIA Total
External

2 2 25 75 100

Objective
This subject seeks to develop the would-be Accounting Executives with knowledge
in Internet for the application in the area of Accounting.

Unit I: Internet Concepts

Introduction – Internet Connection Concepts – Connecting to Dial-up Internet
Accounts – High Speed Connections : ISDN, ADSL, and Cable Modes – Intranets :
Connecting LAN to the Internet.

Unit II: E-mail Concept

E-mail Concepts – E-mail Addressing – E-mail Basic Commands – Sending and
Receiving Files by e-mail – Controlling e-mail Volume – Sending and Receiving Secure
e-mail.

Unit III: Internet Services

Online Chatting and Conferencing Concepts – E-mail Mailing Lists – Usenet
Newsgroup Concepts – Reading Usenet Newsgroups – Video Conferencing.

Unit IV: Web Concepts and Browsers

World-Wide-Web Concepts – Elements of Web – Clients and Servers – URL and
TP –Web Browsers – Netscape Navigator and Communicator-Microsoft Internet
Explorer.

Unit V: Search Engines

Search Engines – Web Directories – Microsoft Internet Explorer – Searching for
Information – Bigfoot, Infospace, Whowhere, Yahoo- Subscriptions and Channels –
Web Sites-Making use of Web Resources – New and Weather, Sports, Personal
Finance and Investing – Entertainment – Shopping – Travel, Kids, Teems, Parents and
Communities, Health and Medicine, Religion and Spirituality.

TEXT BOOKS
1. Alexis Leon and Mathews Leon- Internet for everyone, Leon Techworld, Chennai,
India, 2000.
2. Kamlesh N. Agarwal – Business on the Net, McMillan India Ltd., 2002
3. Kamlesh N. Agarwal & Prateek A.Agarwal – Web the Net – An introduction to
Wireless application protocal, McMillan India Ltd., 2002

4
 4. Margaret Levine Young-The Complete Reference-Internet”, TMG Pub., New Delhi,
2002.

REFERENCE BOOKS
1. Douglas E.Commer-Computer Networks and Internet, PHI ( Addition Wesley
Lonman), New Delhi, 2001.
2. Minoli Daniel – Internet & Internet Engineering , Tata McGraw Hill, NewDelhi,
200

STOCK MARKET OPERATIONS

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 2 25 75 100

Learning Objectives:
LO1: To acquaint students with knowledge of Securities Market
LO2: To enable the students to understand the knowledge of Practice Trading on
Stock Market
LO3: To impart the students to understand the legal frame work of securities Market
LO4: To enables the students to havedepth knowledgein different segment of
stock exchange
LO5: To understand the role of Demat Trading

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Explain the basic concept of Securities Market
CO2: Practice Trading on Stock Market
CO3: Analyse the legal Frame work of Securities Market
CO4: Explain different segment of Stock Exchange
CO5: Perform Demat Trading
Unit I: Introduction
Concept and types of Securities; Concept of return; Concept, types and measurement of
risk;Developmentof Securitiesmarket inIndia
Unit II:Primary Market
Concept,FunctionsandImportance;FunctionsofNewIssueMarket(IPO,FPO&OFS);Me
thodsof Floatation- fix price method and book building method; Pricing of Issues;
Offer Documents;Appointment and Role of Merchant Bankers, Underwriters, Lead
Managers, Syndicate Members,Brokers,Registrars,Bankers,ASBA;
SMEIPOsandListingofSecurities.
Unit III:SecondaryMarket
Concept; Functions and Importance; Mechanics of Stock Market Trading-Different
Types ofOrders,ScreenBasedTrading,Internet-
BasedTradingandSettlementProcedure;Typesof Brokers.
Unit IV:Regulatory Framework

4
SEBI (Issue of Capital and Disclosure Requirements) Regulation 2018; Stock
Exchanges andIntermediaries; SEBI and Investor Protection; Securities Contract
Regulation Act and SEBI(ListingObligations andDisclosureRequirements)
Regulation 2015.
Unit V:DematTrading
Concept and Significance; Role ofDepositoriesand Custodian ofSecurities in
DematTrading;SEBIGuidelinesandotherRegulationsRelatingtoDematTrading;Proce
dureofDemat Trading.

PracticalExercises:
Thelearnersarerequiredto:
1. Preparethestepsinvolvedin preandpostmanagementof hypotheticalcaseof
IPO/FPO.
2. Makeacomparative analysisof
IPOstoidentifyparametersofsuccessandcausesof failure.
3. ExposethemselvestotradingscreenofNationalStockExchange
(www.nseindia.com)anddemonstrate
a) Procedureof placingbuying/sellingorder.
b) TradingWorkstationStation(TWS)ofspotmarketandfinanci
alderivativemarkets(Futuresand Options).
4. Learndemattradingandinvestmentwith thehelpof
relevantsoftware(WorkingonVirtualtradingplatform).

Recent Trends in Stock Market

Faculty member will impart the knowledge on recent trends in Stock Market to the
students and these components will not cover in the examination.

Text Books:
1. Gordon,E.,& Natarajan,K. 2019.FinancialMarketsandServices.New
Delhi:HimalayaPublishingHouse.New Delhi

2. Benjamin,G.1949.TheIntelligentInvestor.NewYork:HarperPublishing.

3. Dalton,J.M.2001.HowTheStockMarketWorks? NewYork:Prentice
HallPress.Machiraju,H.
4. Machiraju,H.R. 2019.Merchant Banking.NewDelhi:New
AgePublishers.

Supplementary Readings:
1.
Gitman and Joehnk 2015, Fundamentals of Investing, Pearson Publications, New
Delhi.

4
2.

Chandra Prasanna, 2017, Investment Analysis and Portfolio Management, Tata

McGraw Hill,New Delhi.

3. DamodaranAsath 2016, Investment Valuation: Tool and Techniques for

Determining the value of any Asset, Wiley Finance.,New Delhi
4.
Bhole L.M 2015, Financial Institutions and Markets Tata McGraw Hill Publishing
Company Ltd, New Delhi

Note: Latest edition of the books may be used

NEW VENTURE PLANNING & DEVELOPMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 2 25 75 100

Learning Objectives:
LO1: To acquaint students with knowledge of Setting up a new Business
LO2: To enable the students to understand the legal challenges in setting up Business
LO3: To impart the students to search for entrepreneurial capital
LO4: To enables the students to havedepth knowledgein marketing aspects of
new ventures
LO5: To understand the role BusinessPlanPreparationforNew Ventures

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO Generateabusinessideausingdifferenttechniquesanddescribesourcesofinnovative
1: ideas
CO Evaluateadvantagesof acquiring anongoingventurewithacasestudy;
2:
CO Presentacomparativeanalysisofvariousgovernmentschemeswhicharesuitableforth
3: ebusinessidea;
CO Developa marketingplanforabusiness idea;
4:
CO Prepare andpresentawell-conceived BusinessPlan
5:

Unit I: StartingNewVentures
NewVenture:Meaningandfeatures.Opportunityidentification.Thesearchfornewideas
.Sourceof innovative ideas. Techniques for generating ideas. Entrepreneurial
imagination and creativity:The role of creative thinking. Developing creativity.
Impediments to creativity. The pathways toNew Ventures for Entrepreneurs,

4
Creating New Ventures. Acquiring an established Venture:Advantages of acquiring
an ongoing Venture. Evaluation of key issues. Franchising: How
aFranchiseworks.Franchiselaw. Evaluatingthe franchisingopportunities.
Unit II:LegalChallengesin SettingupBusiness
IntellectualPropertyProtection:Patents,Trademarks,andCopyrights.Requirementsa
ndProcedureforfilingaPatent,Trademark,andCopyright.Legalactsgoverningbusines
sesinIndia.IdentifyingForm of Organisation and theirprocedures and compliances.
Unit III:SearchforEntrepreneurialCapital
The Entrepreneur’s Search for Capital. The Venture Capital Market. Criteria for
evaluating New-VentureProposals. Evaluatingthe VentureCapitalist.
Financingstages.AlternateSourcesofFinancingforIndianEntrepreneurs.BankFundin
g.Government Policy Packages. State Financial Corporations (SFCs). Business
Incubators andFacilitators. Informal risk capital: Angel Investors. Government
schemes for new ventures like:StartupIndia, Stand UpIndia,MakeinIndia,etc.

Unit IV: MarketingAspectsofNew Ventures

DevelopingaMarketingPlan:CustomerAnalysis,GeographicalAnalysis,EconomicalA
nalysis,LinguisticAnalysis,SalesAnalysisandCompetitionAnalysis.MarketResearch
.SalesForecasting.Evaluation.PricingDecision.
Unit V:BusinessPlanPreparationforNew Ventures
BusinessPlan:Concept.PitfallstoAvoidinBusinessPlan.BenefitsofaBusinessPlan.Developi
ng a Well-Conceived Business Plan. Elements of a Business Plan: Executive
Summary.BusinessDescription.Marketing:MarketNicheandMarketShare.Research,Desig
nandDevelopment. Operations. Management. Finances. Critical-Risk. Harvest Strategy.
MilestoneSchedule

PracticalExercises:
Thelearnersarerequiredto:
1. Generateabusinessideausingdifferenttechniquesanddescribesourcesof
innovativeideas.
2. Evaluateadvantages of acquiring anongoingventurewith acasestudy.
3. PresentanideawhichcanhaveIPRlikepatentsalongwithcomparative
analysisofpatentsalreadygranted in similarfield.
4. Presentacomparativeanalysisofvariousgovernmentschemeswhich
aresuitableforthebusinessidea(developedin exercise 1).
5. Developa marketingplan forthe business idea (developed inexercise 1).
6. Prepareandpresentawell-conceived BusinessPlan.

Recent Trends in New Venture Planning & Development

Faculty member will impart the knowledge on recent trends in New Venture Planning &
Development to the students and these components will not cover in the examination.

4
Text Books:
1. Allen,K.R.(2015).LaunchingNewVentures:AnEntrepreneurialApproach.Boston:Cenga
ge Learning
2. Barringer,B.R.,&Ireland,R.D.(2015).Entrepreneurship:SuccessfullyLaunchingNewVe
ntures.London: Pearson.
3. Kuratko,D.F.,&Rao,T.V.(2012).Entrepreneurship:ASouth-
AsianPerspective.Boston:Cengage Learning
4. Donold F Kuratko and Jeffrey S Hons by 2021 New Venture Management
Routledge,USA

Supplementary Readings:
1.

Colin Barrow Paul Barrow Robert Brown 2015 The Business Plan Work Book: A
Practical Guide to New Venture,Kogan Page Ltd,Great Brittan
2.

David Butler 2006 Enterprise Planning and Development Routledge USA

3. David Butler 2014 Business Planning for New Ventures: A Guide to
Startup,Routledge USA
4.

Robert N Lussier Joel Corman 2014 Entrepreneurial New Venture Skills Routledge
USA
Note: Latest edition of the books may be used