PERIYAR UNIVERSITY

PERIYAR PALKALAI NAGAR

SALEM – 636011

DEGREE OF BACHELOR OF COMMERCE

CHOICE BASED CREDIT SYSTEM

Syllabus for

B. COM.
(SEMESTER PATTERN)

(For Candidates admitted in the College affiliated to Periyar

University from 2021 - 2022 onwards)
 REGULATIONS FOR UNDERGRADUATE DEGREE COURSES

IN SCIENCES, HUMANITIES, SOCIAL SCIENCES AND COMMERCE

CBCS PATTERN with effect from 2010-2011

Definitions :

Programme : “Programme” means a course of study leading to the award of a degree in

discipline.

Course : “Course” refers to a subject offered under the degree programme.

Part I : Tamil / Other languages: means “Tamil/other languages” offered under Part I
of the programme.

Part II : English: means “English” language offered under Part II of the programme.

Part III : Means “the core courses” related to the programme concerned including
(Core Courses) practicals offered under Part III of the programme.

Part III : Means “Allied courses” offered under part-III of the programme, which is
(Allied Courses) in nature but related to the programme concerned.

Part III : means “Elective courses” related to the core courses of the programme
concerned. (Elective Courses) offered under Part III of the programme.

Part IV : Means basic orientation in Tamil language offered under Part IV (i) of the

i) Tamil: programme (as name of the course) for those students who have not
studied Tamil upto 12th standard.

ii) Advanced Tamil: Means, Advanced level Tamil offered under Part IV of
the programme to students who have studied Tamil language upto 12th
standard and chosen other languages under part I of the programme but
would like to advance their Tamil language skills.

iii) Non-Major Electives Means elective subjects offered under Part IV (iii)
option is being given not concerned with major but are to be selected by
students who have not opted for (either) Advance Tamil or Tamil (as
mandated).

iv) Skill based Courses - means the courses offered as skill based courses
under Part IV (vi) of the programme aimed at imparting Advanced Skill.

v) Foundation Course: means courses such as

1) Value Education (1st year I Semester)

2) Environmental Studies (1st year II Semester)

Part V :“Extension Activities”: means all those activities under NSS/ NCC/ Sports/
YRC programme and other co and extracurricular activities offered under part
V of the programme.

A detailed explanation of the above with relevant credits are given under
“Scheme of Examination along with Distribution of Marks and Credits”

Duration: Means the stipulated years of study to complete a programme as

prescribed by the University from time to time. Currently for the
undergraduate programme the duration of study is THREE years. These
regulations shall apply to the regular course of study in approved institutions
of the University.

Credits: Means the weightage given to each course of study (subject) by the
experts of the Board of Studies concerned.

Credit System: Means, the course of study under this regulation, where
weightage of credits are spread over to different semesters during the period of
study and the Cumulative Grade Point Average shall be awarded based on the
credits earned by the students. A total of 140 credits are prescribed for the
Undergraduate Programme (Three years).

Choice Based Credit System: All Undergraduate Programmes offered by the

University shall be under Choice Based Credit System (CBCS). This is to
enhance the quality and mobility of the students within and between the
Universities in the country and abroad.

1. Eligibility for Admission to the Course

Candidate for admission to the first year of the UG degree programme shall be required
to have passed the higher secondary examination (Academic or Vocational) conducted
by the Govt. of Tamil Nadu in the relevant subjects or other examinations accepted as
equivalent thereto by the Syndicate, subject to such other conditions as may be
prescribed therefor.

2. Duration of the Course

The course shall extend over a period of three years comprising of six semesters with
two semesters in one academic year. There shall not be less than 90 working days for
each semester. Examination shall be conducted at the end of every semester for the
respective subjects.

Each semester have 90 working days consists of 5 teaching hours per working day. Thus,
each semester has 450 teaching hours and the whole programme has 2600 teaching
hours.
3. Course of Study

The course of study for the UG degree courses of all branches shall consist of the
following:

Part - I: Tamil

Tamil or any one of the following modern/classical languages i.e. Telugu, Kannada,
Malayalam, Hindi, Sanskrit, French, German, Arabic & Urdu.

The subject shall be offered during the first two semesters with one examination at
the end of each semester (2 courses – 6 credits).

Part – II: English

The subject shall be offered during the first two semesters with one examination at
the end of each semester (2 courses – 6 credits).

Part – III:

Core subject

As prescribed in the scheme of examination. Examination shall be conducted in the

core subjects at the end of every semester. For the programmes with 2 semester
languages, 18 core courses with 81 credits are to be offered.

Allied Subjects

As prescribed in the scheme of Examination, four subjects, one each in I, II, III and
IV semester for a total of 16 credits are to be offered.

Electives courses

Two elective courses with 10 credits are to be offered one in the V semester and one
in the VI Semester. Elective subjects are to the selected from the list of electives
prescribed by the Board of Studies concerned. Any one group can be selected.

Part – IV

1. (a) Those who have not studied Tamil upto X std / XII std and taken a non-Tamil
language under Part-I shall take Tamil comprising of two courses with 2 credits each
(4 credits). The course content of which shall be equivalent to that prescribed for the
6th standard by the Board of Secondary Education and they shall be offered in the
third and fourth semesters.

There shall be no external (University) examinations and the students shall be

assured as per the scheme of continuous internal assessment (CIA) for the total
marks prescribed.

(OR)
 (b) Those who have studied Tamil up to XII std and taken a non-Tamil language
under Part-I shall take Advanced Tamil comprising of two courses with 2 credits each
(4 credits) in the third and fourth semesters.

(OR)

(c) Others who do not come under the above a+b categories can choose the following
non-major electives comprising of two courses with 2 credits each (4 credits) in the
third and fourth semesters.

2. Skill Based Subjects:

All the UG programmes shall offer four courses of skill based subjects two each in
III, & IV semesters with 3 credits each (12 credits) for which examination shall be
conducted at the end of the respective semesters.

3. Environmental Studies:

All the UG programmes shall offer a course in Environmental Studies subjects and it
shall be offered in the second semester. Examination shall be conducted at the end of
the semester (one course with 2 credits).

4. Value Education:

All the UG programmes shall offer a course in “Value Education – Human Rights”
subjects and it shall be offered in the first semester. Examination shall be conducted at
the end of the semester (one course with 2 credits).

Part V: Extension Activities (One Credit)

Every student shall participate compulsorily for period of not less than two years (4
semesters) in any one of the following programmes.

NSS

NCC

Sports

YRC

Other Extra curricular activities.

The student's performance shall be examined by the staff in-charge of extension

activities along with the Head of the respective department and a senior member of
the Department on the following parameters. The marks shall be sent to the Controller
of Examinations before the commencement of the final semester examinations.

20% of marks for Regularity of attendance.

 60% of marks for Active Participation in classes/ camps/ games/ special Camps/
programmes in the college/ District/ State/ University activities.

10% of marks for Exemplary awards/ Certificates/ Prizes.

10% of marks for Other Social components such as Blood Donations, Fine Arts, etc.

The above activities shall be conducted outside the regular working hours of the
college. The mark sheet shall carry the gradation relevant to the marks awarded to the
candidates.

A - Exemplary - 80 and above

B - Very good - 70-79

C - Good - 60-69

D - Fair - 50-59
E - Satisfactory - 40 – 49

This grading shall be incorporated in the mark sheet to be issued at the end of the
semester. (Handicapped students who are unable to participate in any of the above
activities shall be required to take a test in the theoretical aspects of any one of the
above fields and be graded and certified accordingly).

4. Requirement to appear for the examinations

a) A Candidate shall be permitted to appear for the university examinations for any
semester (practical/theory) if he/she secures not less than 75% of attendance in the
number of working days during the semester.
b) A candidate who has secured less than 75% but 65% and above attendance in any
semester has to pay fine of Rs.500/- and a candidate shall be permitted to appear for
the university examination in that semester itself.

c) A candidate who has secured less than 65% but 50% and above attendance in any
semester has to pay fine of Rs.500/- and can appear for both semester papers together at
the end of the later semester.

d) A candidate who has secured less than 50% of attendance in any semester shall not
be permitted to appear for the regular examinations and to continue the study in the
subsequent semester. He/she has to rejoin the semester in which the attendance is
less than 50%.

5. Scheme of examination

As given in the annexure.

6. Restrictions to appear for the examinations

a) Any candidate having arrear paper(s) shall have the option to appear in any arrear
paper along with the regular semester papers.

b) Candidates who fail in any of the course of Part I, II, III, IV & V of UG degree
examinations shall complete the course concerned within 5 years from the date of
admission to the said programme, and should they fail to do so, they shall take the
examination in the texts/ revised syllabus prescribed for the immediate next batch of
candidates. If there is no change in the texts/syllabus they shall appear for the
examination in that course with the syllabus in vogue until there is a change in the texts
or syllabus. In the event of removal of that course consequent to change of
regulation and / or curriculum after 5 year period, the candidates shall have to take
up an equivalent course in the revised syllabus as suggested by the Chairman and
fulfill the requirements as per the regulation curriculum for the award of the degree.

7. Medium of Instruction and examinations

The medium of instruction and examinations for the courses of Part I, II & IV shall be
the language concerned. For part III courses other than modern languages, the medium of
instruction shall be either Tamil or English and the medium of examinations is
English/Tamil irrespective of the medium of instructions. For modern languages, the
medium of instruction and examination shall be the language concerned.

8. Submission of Record Note Books for practical examinations

Candidates appearing for practical examinations should submit bonafide Record Note
Books prescribed for practical examinations, otherwise the candidates shall not be
permitted to appear for the practical examinations.

9. Passing Minimum

a) A candidate who secures not less than 40% in the University (external)
Examination and 40% marks in the external examination and continuous internal
assessment put together in any course of Part I, II, III & IV shall be declared to have
passed the examination in the subject (theory or Practical).

b) A candidate who secures not less than 40% of the total marks prescribed for the
subject under part IV degree programme irrespective of whether the performance is
assessed at the end semester examination or by continuous internal assessment shall
be declared to have passed in that subject.

c) A candidate who passes the examination in all the courses of Part I, II, III, IV & V
shall be declared to have passed, the whole examination.
10. Distribution

Table – 1(A): The following are the distribution of marks for external and internal for
University (external) examination and continuous internal assessment and passing
minimum marks for theory papers of UG programmes.

Table – 1 (A)

EXTERNAL INTERNAL
Overall Passing
TOTAL Minimum for total
Passing Passing
MARKS Max. Max. marks (Internal +
Minimum for Minimum for External)
marks marks
external alone external alone

100 75 30 25 10 40

Table – 1(B): The following are the distribution of marks for continuous internal
assessments in theory papers of UG programmes:

Table – 1 (B)

S.No. For Theory - UG Courses Distribution of Marks

1. Tests 15

2. Assignment (2 Nos.) 5

3. Attendance 5

Total Marks 25

Table – 2(A): The following are the distribution of marks for University (external)
examinations and continuous internal assessments and passing minimum marks for the practical
courses of UG programmes.

Table – 2 (A)

EXTERNAL INTERNAL
Overall Passing
TOTAL Minimum for total
Passing Passing
MARKS Max. Max. marks (Internal +
Minimum for Minimum for External)
marks marks
external alone external alone

100 75 30 25 10 40
 Table – 2(B): The following are the distribution of marks for the continuous internal
assessment in UG practical courses:

Table – 2(B)

S.No. For Theory - UG Courses Distribution of Marks

1. Tests 15

2. Assignment (2 Nos.) 5

3. Attendance 5

Total Marks 25

The following courses shall have end semester examinations and Continuous Internal
Assessment:

Table – 3

S.No. Subject Internal External Total

1. Value Education 25 75 100

2. Environmental Studies 25 75 100

3. Non – Major Electives – 3 rd semester 25 75 100

4. Non – Major Electives – 4 semester 25 75 100

However, for those students who select “Tamil” under Part IV, the examinations shall
be only on a Continuous Internal Assessment (CIA) as furnished in the syllabus. The
marks shall be furnished to the COE by the respective colleges.

11. Grading

Once the marks of the CIA and end-semester examinations for each of the course are
available, they shall be added. The mark thus obtained shall then be converted to the
relevant letter grade, grade point as per the details given below:
 Table – 4

Conversion of Marks to Grade Points and Letter Grade (Performance in a Course/

Paper)

RANGE OF MARKS GRADE POINTS LETTER GRADE DESCRIPTION

90-100 9.0-10.0 O Outstanding
80-89 8.0-8.9 D+ Excellent
75-79 7.5-7.9 D Distinction
70-74 7.0-7.4 A+ Very Good
60-69 6.0-6.9 A Good
50-59 5.0-5.9 B Average
40-49 4.0-4.9 C Satisfactory
00-39 0.0 U Re-appear
ABSENT 0.0 AAA ABSENT

i = Credits earned for course i in any semester.

Gi = Grade Point obtained for course i in any semester.

n = refers to the semester in which such course were credited.

Grade point average (for a Semester):

Calculation of grade point average semester-wise and part-wise is as follows:

GRADE POINT AVERAGE [GPA] = Σi Ci Gi / Σi Ci

Sum of the multiplication of grade points by the credits of the courses offered under each part
GPA =
Sum of the credits of the courses under each part in a semester

Calculation of Grade Point Average (CGPA) (for the entire programme):

A candidate who has passed all the examinations under different parts (Part-I to V) is
eligible for the following part-wise computed final grades based on the range of CGPA:

CUMULATIVE GRADE POINT AVERAGE [CGPA] = ΣnΣi Cni Gni / ΣnΣi Cni

Sum of the multiplication of grade points by the credits of the entire programme under each part
CGPA =
Sum of the credits of the courses of the entire programme under each part
 Table – 5

CGPA GRADE
9.5 – 10.0 O+
9.0 and above but below 9.5 O
8.5 and above but below 9.0 D++
8.0 and above but below 8.5 D+
7.5 and above but below 8.0 D
7.0 and above but below 7.5 A++
6.5 and above but below 7.0 A+
6.0 and above but below 6.5 A
5.5 and above but below 6.0 B+
5.0 and above but below 5.5 B
4.5 and above but below 5.0 C+
4.0 and above but below 4.5 C
0.0 and above but below 4.0 U

12. Improvement of Marks in the subjects already passed

Candidates desirous of improving the marks awarded in a passed subject in their first
attempt shall reappear once within a period of subsequent two semesters. The improved
marks shall be considered for classification but not for ranking. When there is no
improvement, there shall not be any change in the original marks already awarded.

13. Classification of Successful candidates

A candidate who passes all the examinations in Part I to Part V securing following
CGPA and Grades shall be declared as follows for Part I or Part II or Part III:

Table – 6

CLASSIFICATION OF
CGAP GRADE
FINAL RESULTS
9.5 – 10.0 O+
First Class – Exemplary*
9.0 and above but below 9.5 O

8.5 and above but below 9.0 D++

8.0 and above but below 8.5 D+ First Class with Distinction*

7.5 and above but below 8.0 D

7.0 and above but below 7.5 A++

6.5 and above but below 7.0 A+ First Class

6.0 and above but below 6.5 A

5.5 and above but below 6.0 B+

Second Class
5.0 and above but below 5.5 B

4.5 and above but below 5.0 C+

Third Class
4.0 and above but below 4.5 C

a. A candidate who has passed all the Part-III subjects examination in the first appearance
within the prescribed duration of the UG programmes and secured a CGPA of 9 to 10
and equivalent grades “O” or “O+” in part III comprising Core, Electives and Allied
subjects shall be placed in the category of “First Class – Exemplary”.

b. A candidate who has passed all the Part-III subjects examination in the first appearance
within the prescribed duration' of the UG programmes and secured a CGPA of 7.5 to 9
and equivalent grades “D” or “D+” or “D++” in part III comprising Core, Electives and
Allied subjects shall be placed in the category of “First Class with Distinction”.

c. A candidate who has passed all the Part-I or Part-II or Part-III subjects examination of
the UG programmes and secured a CGPA of 6 to 7.5 and equivalent grades “A” or
“A+” or “A++” shall be declared to have passed that parts in “First Class”.

d. A candidate who has passed all the Part-I or Part-II or Part-III subjects examination of
the UG programmes and secured a CGPA of 5.5 to 6 and equivalent grades “B” or
“B+” shall be declared to have passed that parts in “Second Class”.

e. A candidate who has passed all the Part-I or Part-II or Part-III subjects examination of
the UG programmes and secured a CGPA of 4.5 to 5 and equivalent grades “C” or
“C+” shall be declared to have passed that parts in “Third Class”.

f. There shall be no classifications of final results, therefore, award of class for Part IV
and Part V, however, those parts shall be awarded with final grades in the end semester
statements of marks and in the consolidated statement of marks.

14. Conferment of the Degree:

No candidate shall be eligible for conferment of the Degree unless he / she

i. Has undergone the prescribed course of study for a period of not less than six
semesters in an institution approved by/affiliated to the University or has been
 exempted from in the manner prescribed and has passed the examinations as have
been prescribed thereof.

ii. Has completed all the components prescribed under Parts I to Part V in the CBCS
pattern to earn 140 credits.

iii Has successfully completed the prescribed Field Work/ Institutional Training as
evidenced by certificate issued by the Principal of the College.

15. Ranking

A candidate who qualifies for the UG degree course passing all the examinations in the
first attempt, within the minimum period prescribed for the course of study from the
date of admission to the course and secures I class shall be eligible for ranking and such
ranking shall be confined to 10% of the total number of candidates qualified in that
particular branch of study, subject to a maximum of 10 ranks. The improved marks
shall not be taken into consideration for ranking.

16. Additional Degree

a) The following is the norms prescribed for students admitted from 2010-11 onwards.

Any candidate who wishes to obtain an additional UG degree not involving any
practical shall be permitted to do so and such a candidate shall join a college in the III
year of the course and he/she shall be permitted to appear for part III alone by granting
exemption from appearing Part I, Part II, Part IV and Part V and common allied
subjects (if any), already passed by the candidate. And a candidate desirous to obtain an
additional UG degree involving practical shall be [permitted to do so and such
candidate shall join a college in the II year of the course and he/she be permitted to
appear for Part III alone by granting exemption from appearing for Part I, Part II, Part
IV and Part V and the common allied subjects. If any, already passed. Such candidates
should obtain exemption from the university by paying a fee of Rs.500/-.

b) The following is for students admitted prior to 2008-09:

Any candidate who wishes to obtain an additional UG degree not involving any
practical shall be permitted to do so and such a candidate shall join a college in the III
year of the course and he/she shall be permitted to appear for part III alone by granting
exemption from appearing Part I, Part II, Part IV and Part V and common allied
subjects (if any), already passed by thecandidate. And a candidate desirous to obtain
an additional UG degree involving practicalshall be [permitted to do so and such
candidate shall join a college in the II year of the course and he/she be permitted to
appear for Part III alone by granting exemption from appearing for Part I, Part II, Part
IV and Part V and the common allied subjects. If any, already passed. Such candidates
should obtain exemption from the university by paying a fee of Rs.500/-.
17. Evening College

The above regulations shall be applicable for candidates undergoing the respective
courses in Evening Colleges also.

18. Question Paper Pattern

Table – 7

Maximum 75 Marks – wherever applicable

15 questions – 3 each
Section A Multiple Choice Questions 15*1=15
from every unit
Short answer questions of 2 questions – 1 each
Section B 2*5=10
either / or type (like 1.a or b) from every unit
5 questions – 1 each
Essay type question of any from every unit with
Section C 5*10=50
three out of five questions. internal choice of (a)
or (b).

19. Syllabus

The syllabus for various courses shall be clearly demarcated into five viable units in
each paper/subject.

20. Revision of Regulations and Curriculum

The above Regulation and Scheme of Examinations shall be in vogue without any
change for a minimum period of three years from the date of approval of their approval.
The University may revise / amend / change the Regulations and Scheme of
Examinations, if found necessary.

21. Transitory Provision

Candidates who have undergone the Course of Study prior to the Academic Year 2008-
2009 shall be permitted to take the Examinations under those Regulations for a period
of four years i.e. upto and inclusive of the Examination of April 2013 thereafter they
shall be permitted to take the Examination only under the Regulations in force at that
time.
 (For the students admitted during the academic year 2021-2022 and
onwards)MODEL SCHEME OF EXAMINATION: CBCS PATTERN
(WITH 2 SEM LANGUAGE PAPERS)
Ins. Exam
Study
Part Course Title hrs / Dur. Uni. Credit
Components CIA Total
week Hrs exam
SEMESTER I

I Language Tamil - I 6 3 25 75 100 3

II Language English-I 6 3 25 75 100 3

III CORE I Principles of Accountancy 5 3 25 75 100 4

III CORE II Business Communication 3 3 25 75 100 2

Professional English for
III CORE III 4 3 25 75 100 4
Commerce and Management-I
III ALLIED I Business Economics 4 3 25 75 100 2

IV Value Education 2 3 25 75 100 2

SEMESTER II

I Language Tamil - II 6 3 25 75 100 3

II Language English - II 4 2 25 75 100 3

II NMSDC Language Proficiency 2 2 25 75 100 2

for Employability-Effective
English
III CORE IV Financial Accounting 5 3 25 75 100 4

III CORE IV Business Management 4 3 25 75 100 2

Professional English for
III CORE IV 3 3 25 75 100 4
Commerce and Management-II
III ALLIED II Indian Economy 4 3 25 75 100 2

IV EVS Environmental Studies 2 3 25 75 100 2

SEMESTER III
III CORE V Business Law 5 3 25 75 100 4

III CORE VI Corporate Accounting - I 6 3 25 75 100 4

Banking Theory Law &
III CORE VII 5 3 25 75 100 4
Practice
III ALLIED III Business Statistical Methods 6 3 25 75 100 4

IV SBEC - I Financial Market 3 3 25 75 100 3

IV SBEC - II MS-Office Practical -I 3 3 25 75 100 3

IV NMEC - I Marketing 2 3 25 75 100 2

 Ins. Exam
Study
Part Course Title hrs / Dur. Uni. Credit
Components CIA Total
week Hrs exam
SEMESTER IV

III CORE VIII Company Law 5 3 25 75 100 5

III CORE IX Corporate Accounting - II 5 3 25 75 100 5

III CORE X Principals of Marketing 3 3 25 75 100 4

Business Statistical Decision
III ALLIED IV 6 3 25 75 100 4
Techniques
IV SBEC- Digital Skills for Employability- 2 2 25 75 100 2
NMSDC Office Fundamentals

IV SBEC III Project Methodology 3 3 25 75 100 3

IV SBEC IV Tally Practical - II 3 3 25 75 100 3

IV NMEC-II Human Resource Management 2 3 25 75 100 2

SEMESTER V

III CORE XI Cost Accounting 6 3 25 75 100 5

Principles and Practice of
III CORE XII 6 3 25 75 100 5
Auditing
III CORE XIII Income Tax Law and Practice I 6 3 25 75 100 5
Information Technology in
III CORE XIV 6 3 25 75 100 4
Business
III Elective - I 6 3 25 75 100 5

SEMESTER VI

III CORE XV Management Accounting 6 3 25 75 100 5

III CORE XVI Entrepreneurial Development 6 3 25 75 100 5

Income Tax Law and Practice -
III CORE XVII 6 3 25 75 100 5
II
III CORE XVIII Commerce Practicals 4 3 25 75 100 5

III Elective Digital Banking Logistics and 2 2 25 75 100 2

NMSDC Audit Essentials for Employability
(Fintech Course 1)
III Elective - II 6 3 25 75 100 5

V Extension Activities @ - - - - - 1
146
Total 4100
@ No University Examinations. Only credit is given.
 List of Elective Papers ( Colleges can choose any one group )

I Project Work
Group A
II Fundamentals of Insurance

I Office Organization
Group B
II Secretarial Practice

I Industrial Law- I
Group C
II Industrial Law- II

I Campus to Corporate
Group D
II Customer Relationship Management

List of Common Papers for

1. B.Com
2. B.Com (Computer Application)
3. B.COM (Accounting and Finance)
4. B.Com (Banking and Insurance)
SEMESTER I:
1. Tamil – I
2` English – I
3` Principles of Accountancy
4. Value Education
SEMESTER II:
5. Tamil – II
6. English – II
7. Financial Accounting
8. Environmental Studies
SEMESTER III:
9. Business Law
10. Corporate Accounting – I
11. Business Statistical Methods
12. Financial Market

SEMESTER IV:
13. Corporate Accounting – II
14. Business Statistical Decision Techniques - II
15. Project Methodology
SEMESTER V:
16. Cost Accounting
17. Income Tax Law and Practice – I
SEMESTER VI:
18. Management Accounting
19. Income Tax Law and Practice – II
20. Commerce Practicals
Apart from the above papers other common papers in various semesters are:-
21. Banking Theory
22. Banking Law and Practice
23. Fundamentals of Insurance
24. Principles of Marketing
25. Office Organization
26. Secretarial Practice
27. Entrepreneurial Development
28. Campus to Corporate
29. Customer Relationship Management
30. Project Work
 B.COM
SEMESTER –I
CORE I – PRINCIPLES OF ACCOUNTANCY
Objectives:
 To enable the students to acquire basic knowledge of accounting principles,
concepts and conventions.
 To make the students to acquire the skill to prepare the trial balance and final
accounts.

UNIT – I

Basic Concepts: Fundamentals of Book Keeping – Meaning – Definition – Book – keeping

Vs. Accounting – objectives – Advantages and limitations of accounting – Methods of
accounting – Double entry system – Meaning – Advantages – Types of accounts –
Accounting Rules – Accounting concepts and conventions – Journal – Ledger – Subsidiary
books – Trial balance.

UNIT – II

Final accounts of a sole trading concern –Trading, Profit & Loss a/c and Balance sheet
with adjustments, Difference between trading a/c – P&L a/c and Balance sheet – Adjustment
entries.

UNIT-III

Final accounts of Non – trading concerns –Receipts and payments account – Income and
expenditure account and Balance Sheet – Difference between Receipts and payments
account& Income and expenditure account.

UNIT – IV

Bank Reconciliation statement – Causes for difference – Preparation of Bank

Reconciliation statement.

Royalties – Dead rent and short working–Recoupment of short working–Accounting entries

in the books of lessee and landlord (excluding sub-lease)

UNIT – V

Depreciation –Meaning-Causes- Characteristics-Objectives – Methods-Fixed – Diminishing

–Difference between Straight line method and W.D.V. method – Annuity – Depreciation
fund Method – Provisions and reserves.

Note: Distribution of marks - Problems 80% and Theory 20

TEXT BOOKS:

1. Financial Accounting - Reddy and Murthy - Margham Publications, Chennai -

17.

2. Financial Accounting – M. Sumathy, G. Sasikumar, Himalaya Publishing Pvt

Ltd., Mumbai.

3. Financial accounting - R.L Gupta and V.K Gupta, Sultan chand& Sons, New
Delhi.

REFERENCE BOOKS:

1. Financial accounting - S.P Jain & K.L Narang, Kalyani publishers, Ludhiana.

2. Financial Accounting - Dr. S Ganesan and Kalavathi ,Tirumalai Publications,

Nagercoil.

3. Financial Accounting -R.S.N. Pillai and Bagavathy- Marghampublications,

Chennai.

4. Advanced Accounting I - Dr. Chandra Bose PHI Learning (P) Ltd., Delhi.

5. AdvancedAccountingI-Dr.SPeerMohamed,Dr.S.A.N.ShezuiiIbrahim
PassPublication,Madurai.
 B.COM

SEMESTER – I

CORE COURSE II – BUSINESS COMMUNICATION

Objectives:
 To develop better written and oral business communication skills among the students
and enable them to know the effective media of communication.
 To enhance their writing skills in various forms of business letters and reports.
 To train them to draft personal letters relating to recruitment for various companies.

Unit I: Essentials of Effective Business Letters:

Meaning - Objectives – Nature, Process and Importance of Communication – Media –
Barriers – Types of Communication (Verbal & Non Verbal) – Modern Communication
Methods - Business letters: Need – Functions – Kinds – Essentials of Effective Business
Letters – Layout.

Unit II: Business Enquiries:

Enquiries and Replies – Offers and Quotations – Orders and their Execution – Credit and
Status Enquiries – Trade and Bank References – Compliance and Adjustments – Collection
Letters – Sales Letters – Agency Correspondence and Goodwill Letters – Import and Export
Correspondence.

Unit III: Secretarial Correspondence & Report Writing:

Intra-organizational business communication – Memorandum – Notices – Circulars – Orders
– Staff suggestions and Complaints – Correspondence with regional and branch offices –
Agenda and Minutes – Report writing ( Apply citation rules – APA style documentation in
reports) – Kinds of Reports – Characteristics of good Report – Kinds of Reports – E-mail
Slide or Visual Presentation.

Unit IV: Banking and Insurance Correspondence:

Bank Correspondence: - Introduction – Correspondence with customers – Correspondence
with Head Office. Insurance Correspondence: Life, Fire and Marine.

Unit V: Personal Correspondence:

Application for Employment – References – Testimonials – Interviews: Meaning – Types of
Interview – Candidates preparing for an interview – Guidelines to be observed during an
interview – Interview through Video Conferencing – Group Discussion- Letter of
Appointment – Confirmation – Promotion – Retrenchment and Resignation.

TEXT BOOKS:
1. Essentials of Business Communication – Rajendra Pal, J. S. Koralahilli, Sultan
Chand. & Sons, New Delhi.
2. Business Communication - K. Sundar, & Kumararaja, Vijay Nicole Imprints Pvt Ltd,
Chennai.
3. Business Communication – N. S. Raghunathan & B. Santhanam, Margham
Publication, Chennai.
 4. Business Communication – V. R. Palanivelu & N. Subburaj, Himalaya Publishing
House Pvt Ltd., Mumbai.

REFERENCE BOOKS:
1. Effective Business English and Correspondence – M. S. Ramesh and Pattenshetty, R. S.
Chand & Co, Publishers, New Delhi .
2. Commercial Correspondence – R. S. N. Pillai and Bhagavathi, S. Chand publication, New
Delhi.
3. Business Communication – Sathya Swaroop Debasish, Bhagaban Das, PHI Learning Pvt.
Ltd., New Delhi.
4. Communication Conquer – A handbook of group discussion and Job Interview,
Pushpalatha and Kumar, PHI Learning Publisher.
5. Modern Business letters – L. Gardside, Pitman Publications, London.

Course Outcomes: By the end of this course, Students should be able to:
 Understand the essentials of effective business letters.
 Draft an application for employment.
 Gain Practical knowledge to face an Interview.
 Developing writing skills towards secretarial correspondence.
 Exploring a practical knowledge for bank & Insurance Correspondence.
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SEMESTER – I

ALLIED I – BUSINESS ECONOMICS

Refer the B.A. Economics Syllabus

 B.COM

SEMESTER – II

CORE III – FINANCIAL ACCOUNTING

Objectives:

 To enable the students to learn the basic concepts of Partnership

Accounting and allied aspects of accounting.

 At the end of the course students shall understand partnership accounts,

branch and departmental accounts and apply the same in the real business
world.

UNIT – I

Branch Accounts – Meaning, definition. Dependent branches – Stock and debtor

system – Independent branches (foreign branches excluded)

UNIT – II

Departmental Accounts – Meaning, definitions, features, basis for allocation of

expenses – Interdepartmental transfer at cost or selling price.

UNIT – III

Single Entry System – Meaning – Features – Statement of Affairs Method and

Conversion Method.

UNIT – IV

Partnership – Admission of a Partner – Retirement of a Partner – Death of a Partner.

UNIT – V

Dissolution of a Partner – Insolvency of a Partner gradual realization of – Garner Vs

Murray – Piece Meal Distribution.

Note: - Distribution of Marks: Problems 80% and Theory- 20%

TEXT BOOKS:

1. Financial accounting - Reddy & Murthy - Margham publications, Chennai - 17.

2. Advanced Accounting - R. L. Gupta and V. K. Gupta, Sultan Chand & Sons, New
Delhi.

3. Financial Accounting – M. Sumathy, G. Sasikumar, Himalaya Publishing Pvt. Ltd.,

Mumbai.

REFERENCE BOOKS:

1. Advanced Accountancy - S.P.Jain & K.L.Narang, Kalyani Publishers., New

Delhi.

2. Financial accounting - Narayanaswamy, learning private limited, New Delhi.

3. Advanced Accounting - M.C. Shukla. Sultan Chand & Sons, New Delhi.

4. Advanced Accounting - S.N. Maheshwari. Vikash Publishing House Pvt Ltd.,

New Delhi.

5. Advanced Accounting - M.A. Arulanandam and K.S. Raman. Margham Publications,

Chennai.
 B. COM.
SEMESTER – II
CORE COURSE IV - BUSINESS MANAGEMENT
Objectives:
 To make the students to get acquainted with the basic Principles of Management.
 The course also attempts to enable students to understand the role, challenges, and
opportunities of management in contributing to the successful operations and
performance of organizations.
 On successful completion of this course, the students will get an opportunity to
examine and apply appropriate theories / concepts about managing the business
effectively.

Unit I: Introduction to Management:

Meaning & Definition of Management - Importance – Nature and Scope of Management -
Functions of Management –Principles of management- Administration and Management-
Combination of Art and Science – Levels of Management - Contribution by Henry Fayol -
F.W.Taylor and Peter F.Drucker.

Unit II: Planning:

Meaning – Definition – Nature and Objectives of Planning – Steps in Planning – Planning
Methods (Objectives – Policies – Procedures – Strategies & Programmes) Limitations of
Planning - Forecasting- Decision making Process- Types of decision- Steps in decision
making - MBO.

Unit-III: Organising:
Organization - Meaning – Nature and Significance of organization- Principles - Types of
Organisation - Organization Chart - Departmentation – Span of Control- Delegation of
authority – Centralisation and Decentralisation- Responsibility relationship: Line, Line and
Staff – Functional.

Unit-IV: Directing:
Meaning of direction, features of directing function, importance of directing, Supervision -
functions of supervision - Leadership - Meaning - Definition - Nature and Characteristics -
Importance - Leadership styles- Motivation -Meaning - Definition - Nature and
characteristics of motivation - Importance of Motivation – Maslows need hierarchy and
McGregor theories.

Unit-V: Co-ordination and Control:

Co-ordination – Nature- Importance- Principles of Co-ordination – Problems in Co-
ordination - Control - Meaning - Definition - Nature- Importance- limitations- Stages in the
control process– Essentials of effective Control- Techniques of control.

TEXT BOOKS:
5. Principles of Management – J.Jayasankar, Margham Publications, Chennai.
6. Business Management – Senthil Kumar.K & Sasikumar.G, Himalaya Publishing Pvt
Ltd., Mumbai.
7. Business Management – C.B.Gupta, Sultan Chand & Sons, New Delhi.
8. Business Management – Dinkar Pagare – Sultan Chand & Sons, New Delhi.
REFERENCE BOOKS:
1. Principles of Business Management – K. Sundar, Vijay Nicole Imprints Pvt Ltd, Chennai.
2. Principles of Business Management - S.A.Sherlekar, Himalaya Publishing House,
Mumbai.
3. Principles of Management - P.C. Tripathi & P.N. Reddy - Tata McGraw Hill, New Delhi.
4. Principles and Practice of Management - L.M Prasad, Sultan Chand & Sons, New Delhi.
5. Principles of Management – G.Murugesan, Laxmi Publications, New Delhi.

Course Outcome: By the end of this course, students should be able to:
 Understand basic concepts and importance of management, including the principles,
functions of management and contributions of management experts;
 Gain knowledge on the conventional theoretical aspects and emerging trends and
developments in management;
 Familiarize themselves on internal and external environment and its impact on the
growth and survival of organizations;
 Critically analyze role of planning, organizational structures, directing and controlling
techniques in the achievement of organizational goals.
 B.COM

SEMESTER – II
ALLIED II – INDIAN ECONOMY

Refer the B.A. Economics Syllabus

 B.COM

SEMESTER – III

COREV – BUSINESS LAW

Objectives:

 To cultivate understanding of the various Trade Laws of Land - with an expert

knowledge of Indian Contract Act, Sale of Goods Act.

 To provide comprehensive understanding of rights, duties and responsibilities of

the parties entering into business dealings

UNIT – I

Commercial Law – Introduction – Meaning – Objectives – Sources – origin - (custom-law

of England –Equity precedents nature of law.) Indian Contract Act,1872 – Contract-
Definition – Obligation – Nature and Kinds of Contract – Elements of a Valid Contract –
Formation of Contract.

UNIT – II

Agreement – Contingent Contract, Quasi Contract – Types of contingent contract –

Performance of a Contract – Discharge of a Contract – by performance mutual consent, by
impossibility, by contract, by breach-Remedies for breach of Contract.

UNIT – III

Contract of Indemnity – Introduction – Rights of indemnity holder and indemnifier –

Guarantee – Definition, features, types, Revocation – Bailment – pledge. Hypothecation –
charge mortgage – Meaning and definitions.

UNIT – IV

Agency – creation of Agency – Kinds of Agent – Rights and Duties of Principal and Agent
– Relation of Principal and third parties – Termination of Agency.

UN1T – V

Sale of goods Act 1930 – Definition of Sale and Agreement to sell – Condition and
Warranties – Transferor property – Transfer of title – performance – Remedies for breach –
Unpaid Seller – Rights of unpaid seller – Auction sale – Rules relating delivery of goods.
TEXT BOOKS:

1. Business Law - K.R.Buichandani-Himalaya Publishing House, Mumbai.

2. Business Law- Tulsian JP.C, Pearson Publications. New Delhi.

3. Business Law- Kapoor, N.D., Sultan Chand & Sons. New Delhi.

REFERENCE BOOKS:

1. Commercial Law – M.C.Shukla, - S.Chand & Sons.,New Delhi.

2. Business Laws- R.S.N. Pillai and Bagavathy- S.Chand&Co.,New Delhi.

3. Mercantile Law - M.C.Kuchhal-Vikas Publications, New Delhi.

4. Business Law – J.Jayasankar, Margham Publications, Chennai.

 B.COM
SEMESTER – III
CORE VI – CORPORATE ACCOUNTING - I
Objectives:

 To enlighten the students on the accounting procedures followed by the

company.
 To enable the students to be aware on the Corporate Accounting in conformity
with the provisions of the Companies Act.

UNIT – I

Equity Shares: Meaning – definition – Features – Issue at Par, at Premium and at Discount –
Under Subscription, Over Subscription – call in arrears, call in advance-Forfeiture and Re-
issue.

UNIT – II

Preference shares: Issue of preference shares – kinds of preference shares – advantages &
disadvantages of preference shares, provisions relating to redemption of preference shares,
capital profits and revenue profits. Redemption out of Revenue Reserves and Fresh issue of
Bonus shares.

UNIT – III

Debentures: Meaning – definition – classification – difference between shares and

Debentures- Factors to be considered in relation to redemption of debentures – Various
Methods of Redemption, Writing off discount on Redemption of debentures.

UNIT – IV

Underwriting of Shares: Marked, Unmarked & Firm underwriting, Complete underwriting,

partial underwriting.

Valuation of Goodwill and shares – meaning, Need for valuation – methods of valuation of
shares. Net assets method – yield method – fair value method.

UNIT – V

Profits prior to Incorporation: Apportionment of expenses – various types – Pre-

incorporation, Post-incorporation – Preparation of Final accounts of companies. Company
Balance Sheet – Computation of Managerial Remuneration.

Note: Distribution of marks: Problems 80% and Theory 20%

Course Outcome:

The students will be able to acquire knowledge about issue, redemption and
underwriting of shares and Debentures.

TEXT BOOKS:

1. Corporate Accounting- R. L.Gupta & Radhaswamy, S. Chand Publications, New

Delhi.

2. Corporate accounting - T.S.Reddy & A.Murthy- Margham Publications, Chennai.

REFEREFNCE BOOKS:

1. Advanced Accountancy- M.C.Shukla & T.S.Grewal.

2. Advanced Accounting - S.P. Jain & K.L. Narang, Kalyani Publications, New
Delhi.

3. Advanced Accountancy, Part-I - Dr. M.A. Arulanandam, Dr. K.S. Raman,

Himalaya Publications, New Delhi.2003.

4. Advanced Accountancy Vol. I & II - Maheshwari&Maheshwari, Vikash

Publishing House Pvt. Ltd, New Delhi.
 B.COM

SEMESTER – III

CORE VII – BANKING THEORY LAW & PRACTICE

Objectives:

 To provide knowledge relating to the procedure for opening bank accounts,

features of cheque and lending principles of bank.

 To provide exposure to the students with the latest development in the banking
field such as ECS, EFT, CBS, SWIFT, KYC etc.,

UNIT - I
Origin and development of banks- Banking Regulations Act 1949 -Definition of
Banking-Licensing-Opening of branches - Importance and Functions of Banks -Inspection.
Relationship between Banker and Customer- Special types of Banker's Customers.
UNIT - II
Commercial banks- Universal Banking-Management of Deposits and Advances-
Classification and nature of Deposit accounts – Advances-Types of Advances-Lending
practice- Principles of sound bank lending.
UNIT - III
Central bank-Reserve Bank of India- Objectives- Organization-functions-monetary
policy-Credit control measures and their effectiveness.
UNIT - IV
Negotiable Instrument - Definition - features - Promissory note - Bill of exchange and
Cheque - Holder and holder in due course – Crossing of a Cheque - Types of crossing -
Endorsement - Negotiation & Dishonour and discharge of Negotiable instrument - Protection of
Collecting Banker and Paying Banker.
UNIT – V

E-Banking – Meaning – benefits - electronic transfer – NEFT – RTGS - ECS-

ATM- Debit card and Credit card - Mobile banking – WAP - Tele banking- Internet banking-
E – Cheque – Cheque Turncation system - Banking ombudsman scheme.

COURSE OUTCOMES:

The students will be able to acquire knowledge on types of bank account, E-Banking
concepts, banking regulations Act and Negotiable instruments.
TEXT BOOKS:

1. Banking Theory & Practice - E.Gordon and Dr.K.Natarajan , Himalaya Publishing

House.

REFERENCE BOOKS:

1. Banking Technology – Dr.A.Rama, A.Arunadevi, New century book house (P)

Ltd, Chennai.

2. Banking Theory Law & Practice, - Sundharam & Varshney, Sultan Chand &
Sons, New Delhi.

3. Banking TheoryLaw & Practice-Rajesh.R, Sivagnanasithi.T, Tata McGraw– Hill

publishing Co Ltd.

4. Banking Theory & Practice - Dr.P.K.Srivastava, Himalaya Publishing House,

Mumbai.

5. Banking Theory & Practice - Shekar.K.C, Lekshmi Shekar, Vikas Publishing

House Pvt. Ltd.
 B.COM

SEMESTER – III

ALLIED III – BUSINESS STATISTICAL METHODS

Objectives:

 To promote the skill of applying statistical techniques in business.

 To enable the students to apply the statistical tools in analysis and interpretation
of data.

UNIT – I

Introduction – Collection and Tabulation of Statistical data – Frequency Distribution –

Measure of Central Tendency – Mean, Median, Mode, Harmonic Mean and Geometric Mean,
Combined Mean.

UNIT – II

Measures of Dispersion – Range – Quartile Deviation – Mean Deviation – Standard

Deviation and their Co-efficient. Measure of Skewness – Karl Pearson and Bowley's Co-
efficient of skewness.

UNIT – III

Correlation – Types of Correlation – Measures of Correlation - Karl Pearson's Co-efficient of

Correlation – Spearman Rank Correlation Co-efficient. Simple regression analysis –
Regression equation, Fitting of Regression lines – Relationship between Regression Co-
efficient and Correlation Co-efficient.

UNIT – IV

Index Number, Definition of Index Numbers, Uses – Problems in the construction of index
numbers, Simple and Weighted index numbers. Chain and Fixed base index – Cost of living
index numbers.

UNIT – V

Analysis of Time Series – Definition – Components of Time Series, Uses, Measures of

Secular Trend, Measure of Seasonal Variation. Method of simple average only.

Note: Distribution of marks – Problem 80% and Theory 20%.

TEXT BOOKS:

1. Business Statistics - P.A. Navaneethan, Jai Publishers, Trichy-21.

2. Business Statistics - Wilson, M. Himalaya Publishing House Pvt. Ltd., Mumbai.

REFERENCE BOOKS:

1. Statistical Methods - S.P.Guptha, Sultan Chand & Sons, New Delhi.

2. Business Statistics - S. P. Rajagopalan & Sattanathan, Vijay Nicole Imprints Pvt.

Ltd, Chennai - 91.

3. Statistics - D.C.Sanchati and V. K. Kapoor, Sultan Chand & Sons, New Delhi.
 B.COM

SEMESTER – IV

COREVIII – COMPANY LAW

Objectives:

 To enlighten the students, the provisions of Companies Act.

 After the successful completion of the course the students gain knowledge on
Formation of company and Documents required.

UNIT – I

Meaning and Definition of a Joint stock company – Features – Kinds of companies –

differences between private and public companies – Amendments in 2013 and 2015.

UNIT – II

Formation of a company – Promotion – Memorandum of Association and its contents-

Articles of Association and its contents – Certificate of incorporation and commencement of
business.

UNIT – III

Prospectus – its contents – statement in lieu of prospectus – consequences of misstatements in

a prospectus – Shares – kinds of shares – Debentures – features – kinds of debentures –
Differences between shares and Debentures.

UNIT – IV

Company management – Board of directors – appointment, qualification, power, duties,

liabilities and position of directors, managing director and manager, meetings – resolutions.

UNIT – V

Winding up of a company – Types of winding up – consequences of winding up.

Note:

All amendments according to companies Act 2013

Course Outcome:

The students will be able to understand the fundamental concepts, formation and
company management.
TEXT BOOKS:

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

2. Company Law - - P. Saravanavel, Himalaya Publishing House Pvt. Ltd, Mumbai.

REFERENCE BOOKS:

1. Principles of Company Law - M.C.Shukla & S.S.Gulshan, S. Chand & Company

Ltd, New Delhi.

2. Company Law and Secretarial Practice – Dr. M. Sreenivasan, Margham Publications,

Chennai.
 B.COM

SEMESTER – IV

CORE IX – CORPORATE ACCOUNTING - II

Objectives:

 To equip the students with accounting methods formatted from inception to

liquidation and to have knowledge about Amalgamation, Absorption and
Reconstruction.

 To lay down a foundation for drafting accounts for special corporate bodies such
as banking companies and holding companies.

UNIT – I

Amalgamation as per AS-14, absorption and external reconstruction, Types of

amalgamation, Methods of accounting for amalgamation. Computation of purchase
consideration.

UNIT - 1I

Alteration of share capital – meaning. Different ways of alteration of share capital. Internal
reconstruction – meaning, Procedure for reducing share capital. Liquidator's final statement
of accounts. – Meaning, amount realized and payment of various liabilities. Calculation of
liquidator's remuneration.

UNIT – III

Accounts of Banking Companies – Meaning, Legal Requirements for Preparation of Profit

And Loss Account. Guidelines for profit and loss account. Balance sheet format as per form
A (New Format). Non-performing assets.

UNIT – IV

Accounts of Insurance Companies Life, Fire and Marine - (New format).

UNIT – V

Accounts of Holding Companies – Meaning, definition, capital profit, minority interest.

Revenue profit, capital reserve. Goodwill, Unrealized profit. (Excluding intercompany
holdings)

Note: Distribution of marks: Problems 80% Theory 20%

TEXT BOOKS:

1. Advanced accountancy - R.L. Guptha and Radhaswamy, Sulthan Chand & Sons, New
Delhi.

2. Advanced Corporate Accounting – M. Sumathy, G. Sasikumar, Himalaya

Publishing Pvt. Ltd., Mumbai.

3. Corporate Accounting - Reddy & Murthy, Margham Publication, Chennai.

REFERENCE BOOKS:

1. Advanced accountancy - M. C. Shukla and T.S. Grewal, Sulthan Chand & Sons,
New Delhi.

2. Corporate accounting - S. N. Maheswari, Vikas Publishing House, New Delhi.

3. Advanced Accountancy- Jain & K. L. Narang, Kalyani Publishers, New Delhi.

4. Corporate accounting: Gupta Nirmal Sahitya Bhawan Agra.

Out Comes:

1. Know about the companies all accounts.

2. Get the knowledge of banking / insurance company.

3. Get the knowledge of Holding Company.

4. Get the knowledge of Amalgamation, Absorption and Reconstruction.

 B.COM

SEMESTER – IV

CORE X – PRINCIPLES OF MARKETING

Objectives:

 To highlight the various marketing functions and to impart necessary skills which
help the students to choose a career in the field of marketing.

 To provide basic knowledge about the latest trends in marketing.

UNIT – I

Marketing – Definition of market and marketing – features – objectives – Importance of

Marketing – Modern marketing concept – Global marketing – E-marketing – Tele
marketing – Online Marketing – Mobile marketing – Neuro marketing – Green
marketing – Meaning and concepts – Marketing ethics – Career opportunities in
marketing.

UNIT – II

Marketing functions – Classification of marketing functions – Functions of Exchange –

Buying – Selling – Functions of Physical Distribution – Transportation – Storage –
Facilitating Functions – Financing – Risk Bearing – Standardisation – Market
Information system (MIS).

UNIT – III

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

UNIT – IV

Consumer behaviour – Meaning – Need for studying consumer behaviour – Factors

influencing Consumer behaviour – Market segmentation – Meaning – Basis – Types of
segmentation.

UNIT – V

Marketing and government – Agricultural marketing – Problems – Remedial measures –

Bureau of Indian standards – Agmark – Consumerism – Consumer protection Act 1986 –
Rights of consumers.
COURSE OUTCOMES:

The students will be able to understand the concepts of marketing and functional areas
of business with recent trends in marketing.

TEXT BOOKS:

1. Marketing - R.S.N.Pillai and Bhagavathi, S.Chand & Co Ltd, 2009 ed& 2011 reprint

2. Marketing - Rajan Nair, Sultan Chand & Sons, New Delhi, 2005 ed.

3. Principles Of Marketing – Sonatakki, Kalyani publishers, New Delhi.

REFERENCE BOOKS:

1. Principles of Marketing - Philip Kotler & Gary Armstrong.

2. Marketing - J. Jayasankar, Margham Publications, Chennai.

3. Marketing - Dr. L. Natarajan, Margham Publications, Chennai.

4. Fundamentals of Marketing – Dr.Vikas Saraf Pawan, Thankur, University Science Press.

 B.COM

SEMESTER – IV

ALLIED IV – BUSINESS STATISTICAL DECISION TECHNIQUES

Objectives:

 To expose the students on the application of mathematical techniques in business.

 To enable the students to apply the techniques of operations research in solving

complex business problems.

UNIT – I

Matrix: Definitions – Operations on Matrix – Determinant of Matrix. Inverse of a Matrix (Ad-

joint method only) – Application: Solving Linear Equations – Matrix Inverse Method;
Crammers Method.

UNIT – II

Sequence and Series – Arithmetic Progression and Geometric Progression (Simple problems
only).Interpolation: Binomial Expansion Method; Newton's Forward and Backward Method,
Lagrange's Method.

UNIT – III

Probability: Definition – Addition and Multiplication Theorems – Conditional Probability

(Simple problems only).

UNIT – IV

Linear Programming: Formation of LPP, Solution to LPP- Graphical Simplex Method – BIG – M
Method.

UNIT – V

Transportation Problem: North West Corner Method – Matrix minima (or) Least Cost
Method – Vogel's Approximation Method – MODI Method.

Assignment Problem – Balanced Hungarian Assignment Method.

Note: Distribution of marks – Problem 80% and Theory 20%.

TEXT BOOKS:

1. Business Statistics - P.A. Navaneethan, Jai Publishers, Trichy - 21.

2. Business Statistics- Wilson, M. Himalaya Publishing House Pvt Ltd., Mumbai.

REFERENCE BOOKS:

1. Business Statistics and - S. P. Guptha and Dr. P. A.Guptha Operation Research

2. Business Mathematics- Mr. M. Wilson, Himalaya Publishing House Pvt. Ltd., Mumbai.
 B.COM

SEMESTER – V

CORE XI – COST ACCOUNTING

Objectives:

 To provide an in-depth knowledge on cost ascertainment.

 To enable the students to appreciate the utility of costing in industries.

UNIT – I

Cost accounting – Meaning – Definition – Objectives – Importance – Scope – Advantages

and limitations – Difference between cost accounting and financial accounting – Elements of
cost – Preparation of cost sheet – Difference between Cost and Expense.

UNIT – II

Material Cost Control – Purchase procedure–Various Stock Levels – Economic order

quantity – Bin card and stores ledger – Pricing of issues – FIFO, L1FO, HIFO, Base stock,
Standard price – Simple average and weighted average methods.

UNIT – III

Labour Cost Control – Importance–Various methods of labour cost control – Methods of

wage payment – Various incentive schemes – Labour turnover.

UNIT – IV

Overheads Cost Control – Classification – Apportionment of overheads – Redistribution of

overheads – Absorption of overheads – Calculation of machine hour rate.

UNIT – V

Process costing – Normal loss – Abnormal loss and abnormal gain (excluding interprocess
profit and equivalent production) – Joint product and by products.

Note: Distribution of marks: Problems 80% and Theory 20%

TEXT BOOKS:

1. Cost Accounting- T.S.Reddy&Y.Hari Prasad Reddy, Margham Publications.,

Chennai.

2. Cost Accounting - Jain & Narang, Kalyani Publishers, Ludhiana.

3. Advanced Cost Accounting – Senthilkumar.K & Maruthamuthu. K, Vikas

Publishing Hosue , New Delhi. (Revised Edition).

REFERENCE BOOKS:

1. Cost Accounting - Pillai & Bagavathi, Sultan Chand & Sons, New Delhi.

2. Cost Accounting - Murthy & Gurusamy, Vijay Nicole Imprints Pvt Ltd, Chennai -
91.

3. Cost Accounting - Bhattacharya, PHI Learning Pvt. Ltd, New Delhi.

4. Cost Accounting - Wilson, M. Himalaya Publishing House Pvt Ltd., Mumbai.

5. Cost Accounting – Lal. Jawhar and Srivastava, Seema MC Graw Hill Publication
Co. New Delhi.

OUT COMES:

1. Explain Cost accounting systems

2. Explain main manufacturing cost elements

3. Makes Material Issue.

4. Makes Cost allocation.

5. Calculates production cost accounting to the process costing.

 B.COM

SEMESTER – V

CORE COURSE XII – PRINCIPLES AND PRACTICE OF AUDITING

Objectives:
 This subject aims at imparting knowledge about the principles and methods of
auditing and their applications.
 To gain a fair working knowledge of the importance of vouching and internal checks
in practice in various organizations.
 To create interest in the minds of students towards auditing profession.

Unit I: Introduction to Auditing:

Meaning - Definition – Objectives – Difference between Accountancy and Auditing – Types
of Audit – Advantages and limitations of auditing – Preparation before commencement of
new Audit – Audit Notebook – Audit Working Papers – Audit Program, Recent Trends in
Auditing: Nature & Significance of Tax Audit – Cost audit – Management Audit.

Unit II: Internal Control:

Internal Control: Meaning and objectives. Internal Check: Meaning, objectives and
fundamental principles. Internal check as regards: Cash Purchases, Cash Sales and Wage
Payments. Internal Audit: Meaning – Advantages and Disadvantages of Internal Audit –
Difference between Internal Check and Internal audit.

Unit III: Vouching:

Meaning –Definition – Objectives – Procedures and Importance – Routine Checking and
Vouching – Voucher - Features of good voucher – Types of Vouchers – Vouching of
Receipts: Cash Sales, Receipt from debtors, Proceeds of the sale of Investments. Vouching of
Payments: Cash Purchases – Payment to Creditors - Deferred Revenue Expenditure.

Unit IV: Verification and Valuation of Assets and Liabilities:

Meaning and Objectives of verification and valuation – Position of an Auditor as regards the
valuation of Assets – Verification and Valuation of different Items: Assets: Land & Building,
Plant & Machinery, Goodwill – Investments – Stock in Trade – Sundry Debtors. Liabilities:
Bills Payable – Sundry Creditors – Contingent Liabilities.

Unit V: Audit of Limited Companies and Others:

Company Auditor: Appointment, Qualification, Disqualification & Removal, Powers, Duties
and Liabilities, Remuneration - Professional Ethics of an Auditor - Audit of Educational
Institutions - Audit of Insurance Companies- Audit of Cooperative Societies. Audit Report:
Contents and Types.

TEXT BOOKS:
1. A Text book of Practical Auditing – B. N. Tandon, S. Chand Publishing Pvt Ltd, New
Delhi.
2. Principles and Practice of Auditing – R. G. Saxena, Himalaya Publishinh House Pvt
Ltd., Mumbai.
 3. Principles and Practice of Auditing – Dinkar Pagare, Sultan Chand. & Sons, New
Delhi.
4. Auditing: Principles and Practice – Ravinder Kumar & Virender Sharma, PHI
Learning Pvt Ltd, Delhi.

REFERENCE BOOKS:
1. Practical Auditing – K. Sundar, & K. Paari, Vijay Nicole Imprints Pvt Ltd, Chennai.
2. Practical Auditing – S. vengadamani, Margham Publication, Chennai.
3. Auditing Theory and Practice – Pradeep Kumar, Baldev Sachdeva and Jagwant Singh –
Kalyani Publishers, Ludhiana.
4. Auditing (Including Skill Development) – H. R. Appannaiah & R. G. Saxena, Himalaya
Publishinh House Pvt Ltd., Mumbai.
5. Practical Auditing – V. Gurumoorthy, G. Selvaraj and R. Swarnalakshmi – Charulatha
Publications, Chennai.

Course Outcomes: By the end of this course, Students should be able to:
 Understand the basic principles and their application of auditing.
 Gain Practical knowledge on Internal Check as regards cash payments of various
items.
 Draft an Audit Report on behalf of a Public Limited Company
 Draft an Audit Program
 Record the verification procedure with respect to any one Fixed Asset.
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SEMESTER – V

CORE XIII – INCOME TAX LAW AND PRACTICE - I

Objectives:

 To equip the students with Laws relating to Income Tax and Procedures in India.

 To lay down a foundation for computing Taxable Income And Rebate

UNIT –I

Income Tax Act 1961 – Objectives of Taxation – Tax System in India - Basic concepts -
Definitions of Assessee – Types of Assessee – Assessment year – Previous year – Casual
income – Gross income – Total income.

UNIT – II

Scope of Total Income – Residence and tax liability – Incomes which do not form part of
total income.

UNIT – III

Heads of Income - Computation of Income from Salaries – Annual accretion – Allowances,

Perquisites and their types and treatment – Profit in lieu of salary and exempted profits –
Deduction U/S 16 – Rebate and relief from income tax.

UNIT – IV

Income from House property – Determination of annual value – Deductions out of annual value –
Exempted HP incomes – Let out and self-Occupied houses.

UNIT – V

Income from Business and Profession – Definition and meaning – Profits and Gains in business
and profession – Deductions - Specific allowances – Computation of business income and
professional income – Expenses expressly allowed – Expenses expressly disallowed –
Depreciation.

Note: Distribution of marks: Problems 80% and Theory 20%

COURSE OUTCOMES:

On the successful completion of the course, students will be able to:

Examine the basic concepts of schedules of rates of tax, tax liability, and penalties and
prosecution.

Explain the total taxable income of an Assessee.

Apply and practice the computation of total income.

TEXT BOOKS:

1. Income tax law and Practice - V.P.Gaur&Narang, Kalyani Publisher, New Delhi.

2. Income Tax Law and Practice I- Dr. Sha, Himalaya Publishing House Pvt Ltd.,
Mumbai.

REFERENCE BOOKS:

1. Income Tax Law and Practice- DinkarPagare, Sultan Chand & Sons, New Delhi.

2. Income Tax Law and Practice- Mehrothra, Sultan Chand & Sons, New Delhi.

WEB SOURCES

1. www.incometaxindia.gov.in

2. www.icsi.edu.
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SEMESTER – V

CORE XIV - INFORMATION TECHNOLOGY IN BUSINESS

Objectives:
 To understand basic concepts of Information Technology.
 To emphasize an in-depth knowledge on Information Technology in business.
 To enable the students to appreciate the utility of IT in industries.

UNIT – I: Introduction to Computers:

Introduction to Computers - Characteristics of Computers - Classification of Computers -
Uses of Computers - Components of a Computer - Input Devices - Output Devices.

UNIT – II: Hardware and Software:

Computer Main Memory - Auxiliary Storage Devices - Computer Software - Classification of
Software - Operating Systems - Functions and Classifications –Programming Languages.

UNIT – III: Data Processing:

Data Processing –Database Management Systems - Components of a DBMS - Types of
DBMS - Functions of DBMS – Computer Networks – Types of Network - Network Topology.

UNIT – IV: Internet Access:

Internet Access - Internet Protocol - Internet Addressing – www - Internet Relay Chat-E-
Mail -Mailing Basics – E-Mail Ethics - Introduction to Multimedia - Multimedia tools.

UNIT – V: E-Commerce:
Electronic Commerce – Classification of E-Commerce - System Analysis and Design – Life
Cycle - Mobile Commerce - Business on the Internet – E-Commerce applications in various
industries like banking, insurance, payment of utility bills - e-tailing (Popularity, benefits,
Problems and Features) – Online Services ( Financial, Travel and Career) – Online Learning
– Online shopping (amazon, snapdeal, alibaba and flipkart etc).

Text Books:
1. Introduction to Information Technology - Alexis Leon, Methews Leon,
Leena Leon,Vijay Nicole,2013.
2. Information Technology – R.Saravanakumar, R.Parameswaran, T. Jayalakshmi –
S. CHAND, 2010.
3. E – COMMERCE– Dr. K. Abirami Devi, Dr. M. Alagammai – MARGHAM
PUBLICATIONS, 2016
Reference Books:
1. An Introduction to Information Technology - Dr.S.V.Sreeneevasa Vallabhan, -
Sultan Chand 2007.
2. Information Technology & Its Implication in business - Dr. A. Krishnan & P.
Bagkialakshmi - Akshaya Publications.

Course Outcomes: By the end of this course, Students should be able to:
 Understand the basic principles and their application of Information Technology.
 Gain Practical knowledge on Internet Access.
 Familiarize themselves on e-commerce and mobile commerce.
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SEMESTER – VI

CORE XV – MANAGEMENT ACCOUNTING

Objectives:

 To develop an understanding of the conceptual frame work of management

accounting.

 To acquaint the students, the Management Accounting Techniques that facilitates

managerial decision making.

UNIT – I

Management accounting – Meaning- objectives – Functions – Importance and scope –

Distinguish between Management Accounting, Cost Accounting and Financial Accounting –
Advantages and Limitations of Management Accounting.

UNIT – II

Ratio Analysis – Uses and Limitations of Ratio Analysis – Classification of ratios – Analysis
of Liquidity – Solvency and Profitability.

UNIT – III

Fund flow analysis: Uses, Significance and Importance of fund flow statement – Cash flow
analysis (new format) – Comparison between Fund Flow analysis and Cash Flow analysis.

UNIT – IV

Budgets and Budgetary control – Definition – Importance – Essentials – Classification of

Budgets – Master budget – Preparation of production budget, Purchase budget, Sales budget,
Cash budget, Material budget and Flexible budget.

UNIT – V

Marginal costing – Significance and limitations of marginal costing – Absorption costing –

P/V ratio – BEP and Margin of Safety – Practical application of marginal costing technique
to different situations.

Note: Distribution of marks: Problems 80% and Theory 20%

STUDENTS OUTCOMES:

The Students will be able to understand the concept and use of Accounting and
costing data for planning, control and decision making.

TEXT BOOKS:

1. Management Accounting - Dr.Ramachandran and Dr.R.Srinivasan, Sri Ram

Publication, Tirchy.

2. Management Accounting - T.S.Reddy and Y.Hari Prasad Reddy, Margham Publication,

Chennai.

3. Management Accounting - J. Madagowda, Himalaya Publishing Pvt Ltd.,

Mumbai.

REFERENCE BOOKS:

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

2. Accounting for Management - Dr.V.R.Palanivelu,University Science Press, New

Delhi.

3. Cost and Management Accounting – S.P.Jain and K.L.Narang, Kalyani Publishers,

New Delhi.

4. Management Accounting - R.S.N.Pillai and Bhagavathi, Sultan Chand & Sons,

New Delhi.

5. Management Accounting - Sharma &Shashi K.Gupta, Kalyani Publishers,

NewDelhi.
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SEMESTER – VI

CORE XVI - ENTREPRENEURIAL DEVELOPMENT

Objectives:
 To enable the students to learn the concept of Entrepreneurship.
 To realise the importance of entrepreneurship qualities required for small
business management.
 To instill ideas on identification, selection and preparation of projects and to
have awareness on the institutions promoting entrepreneurship.

UNIT – I Entrepreneurship Concept:

Entrepreneur – Meaning- Types- Qualities of an Entrepreneur– Characteristics of
entrepreneur – classification of entrepreneur – Factors influencing entrepreneurship - Role of
entrepreneur in economic development – Women entrepreneurs: Challenges and
Opportunities.

UNIT – II Project Identification:

Business idea generation – Identification of Business Opportunities - Feasibility – Marketing
– Financial – Economic – Technical – Managerial- Project appraisal – Project Report –
Entrepreneurial Development Programmes (EDP).

UNIT – III: Institutional Support to Entrepreneur:

Institutions at the National Level: SSIB – SIDO – SIDBI - SISI – NSIC – NRDC – KVIC.
Institutions in Tamil Nadu: SIDCO – SIPCOT in Tamil Nadu - ITCOT – DIC – TIIC.

UNIT – IV Micro, Small and Medium Enterprises:

MSME- Meaning- Features- Role – Problems - Rural entrepreneurship - Meaning- Need and
Problems-Small scale sector in India - Rationale and Objective of SSI- Problems of SSI -
Sickness of Small Scale Units – Causes and revival.

UNIT – V Incentives, Subsidies and Bounties:

Meaning of Incentives, Subsidy and Bounties – Need for Incentives – Problems of Incentives
– Schemes of Incentives in operation – Incentives for Development of Industries in Backward
Areas – Subsidised Consultancy Service – Subsidy for Market Studies – Adoption of
Indigenous Technology – Machinery on Hire Purchase – Transport Subsidy – Incentives
Available to SSI Units in Backward Areas – Seed Capital Assistance.

TEXT BOOKS:
1. Entrepreneurial Development – Dr. Gordon & Natarajan, Himalaya
Publishing Pvt. Ltd., Mumbai.
2. Entrepreneurial Development – Jayshree Suresh, Margham Publications, Chennai.
3. Entrepreneurial Development – Dr. L. Rangarajan, Sree Renga Publications,
Rajapalayam.
 4. Entrepreneurship and Small Business Management, KITAB Mahal, Allahabad, 1st
Edition, 2003.
5. Entrepreneurial Development – S. Sivasankari, Charulatha Publications, Chennai.

REFERENCE BOOKS:

1. Entrepreneurial Development – Raj Shankar, Vijay Nicole Imprints Pvt Ltd,

Chennai-91.
2. Entrepreneurial Development – S. S. Kanka S. Chand & Co, New Delhi.
3. Fundamentals of entrepreneurship and small business - Renu Arora, S. K.
Sooj, Kalyani Publishers, New Delhi.
4. Entrepreneurial Development – S. Anil Kumar, S. C. Poornima, Mini
K. Abraham and K. Jayasri, New age international publishers.
5. Entrepreneurial Development - C. B. Gupta, N. P. Srinivasan, Sultan Chand &
Sons, New Delhi.
6. Entrepreneurship and Small Business Management – Dr. P.T. Vijayashree and Dr.
M. Alagammai, Margham Publications, Chennai.

Course Outcomes: By the end of this course, Students should be able to:
 Understand the business opportunities and the methods of preparing project report to
start new business.
 Familiarise students with Central and State Institutional Financial support to
entrepreneurs.
 Understand and acquire knowledge relating to various schemes of incentives and
subsidies.
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SEMESTER – VI

CORE XVII – INCOME TAX LAW AND PRACTICE - II

Objectives:

 To create knowledge in Income Tax Act 1961 with new amendments.

 To know idea about E-Filing, Deductions & Computation of Total Income.

UNIT – I

Income from Capital Gains – Basis of charge – Capital assets – Transfer of capital assets –
Types of capital gain –Exemptions - Computation of Capital Gains – Capital loss – Tax on
Capital gains.

UNIT – II

Income from other sources – General income - Specific income – Deductions in computing
income from other sources – Computations of income from other sources.

UNIT – III

Aggregation of Income – Deemed Income - Deduction from Gross Total Income – Set off
and Carry Forward of Losses.

UNIT – IV

Computation of Tax Liability – Rules of Income Tax – Surcharge – Tax free incomes – Tax
relief – Computation of tax liability of Individual and Firms.

UNIT – V

Income Tax Authorities – Powers – Assessment procedures – Types of Assessment -

Introduction to E-filing - Appeals and Revisions.

Note: Distribution of marks: Problems 80% and Theory 20%.

COURSE OUTCOMES:

On the successful completion of the course, students will be able to:

Examine the basic concepts of schedules of rates of tax, tax liability, and penalties and
prosecution.

Explain the total taxable income of an Assessee.

 Apply and practice the computation of total income.

TEXT BOOKS:

1. Income tax law and Practice - V.P.Gaur & Narang, Kalyani Publisher, New Delhi.

2. Income Tax Law and Practice I- Dr. Sha, Himalaya Publishing House Pvt Ltd.,
Mumbai.

REFERENCE BOOKS:

1. Income Tax Law and Practice- Dinkar Pagare, Sultan Chand & Sons, New Delhi.

2. Income Tax Law and Practice- Mehrothra, Sultan Chand & Sons, New Delhi.

3. Income Tax law and practice –T.S.Reddy & Hariprasad Reddy, Margham
Publications, Chennai.

WEB SOURCES

1. www.incometaxindia.gov.in

2. www.icsi.edu
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SEMESTER – VI

CORE XVIII - COMMERCE PRACTICALS

Objectives:
 To provide practical knowledge to fill forms like insurance, bank, loan
application, membership form, income tax return forms etc.
 To train them in secretarial, banking, insurance, co-operative
organisation, costing and taxation aspects relating to processing of
prescribed official forms.

LIST OF EXERCISES FOR COMMERCE PRACTICAL

UNIT – I: Secretarial & Advertising Practice:
1. Preparation of agenda and minutes of meetings-both general body and board of directors.
(Students are asked to write agenda and minutes of their own and should not use printed
format). 2. Preparation of Application for shares and allotment - letter of shares Allotment -
transfer forms.
3. Preparation of an advertisement copy, collection of advertisement in dailies and journals,
critically evaluating the advertisement copy.

UNIT – II: Banking and Insurance Practice:

4. Drawing, endorsing and crossing of cheques- filling up of pay in slips demand draft
application and preparation of demand drafts.
5. Making entries in the passbook and filling up of account opening forms for SB account,
current account and FDR's.
6. Drawing and endorsing of bills of exchange and promissory notes.
7. Draw a Flow Chart and Write steps for various Models and Methods of e-payments (Debit
card, Credit Card, Smart Card and e-money).
8. Draw a Flow Chart, filling up of pay in slips and Write steps for Electronic Fund transfer
(RTGS, NEFT).
9. Filling up of an application form for L1C policy, filling up of the premium form- filling up
the challan for remittance of premium.
UNIT – III: Co-operative organisation Practice:
10. Filling up of application forms for admission in cooperative societies.
11. Filling up of loan application forms and deposit challan.
12. Filling up of Jewel loan application form, Procedure for releasing of jewellery in jewel
loans and repayment.

UNIT – IV: Costing Practice:

13. Preparation of Invoice, Receipts, Vouchers, Delivery Challan, Entry Pass, Gate Pass,
Debit and Credit Notes.
14. Using Bin Card and Inventories.
15. Using Cost Sheets.

UNIT – V: Tax Practice (Income Tax & GST)

14. Application for PAN (Permanent Account Number).
15. E-filing of ITRs: Filling up ITRs (Income -Tax Returns): ITR-1. ITR–2, ITR-3, ITR-4,
ITR-4S, ITR-5, ITR-6. Introduction to Income Tax Portal: Preparation of electronic return
(Practical Workshop).
16. E-filing of TDS Returns: Types of forms for filing of TDS returns (Practical Workshop
on e-filing of TDS returns).
17. E-filing of Service Tax returns: Draw a Flow Chart regarding steps for preparation of
service tax returns; (Conduct a practical workshop on e- filing of service tax returns – use
hypothetical figures in practical workshop and take a printed copy at the end of final step of e-
filing).
Note:
Students may be asked to collect original or Xerox copies of the documents and affix
then on the record note book after having filled up. Drawing of the documents should
not be insisted.
Course Outcomes: By the end of this course, Students should be able to:
 Enable the student to familiar with the forms and reports for business transactions
through printed forms and electronic means.
 Student becomes a practioner in modern offices like banks, insurance, manufacturing
companies and professional practice of Income Tax and Goods & Service Tax.
 Understand the conceptual and practical knowledge about electronic filing of returns.
Distribution of marks for Practical is as follows:

Practical 50 Marks (5 questions x 10 Marks =50 Marks)

Record Note/Internal Marks 25 Marks

Viva-Voce 25 Marks
Total 100 Marks
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ELECTIVE PAPERS

ELECTIVE I – PAPER I

PROJECT WORK

Organisation of the Project:

The students have to take up a group project work (5 to 7 students in a group) for 100 marks.

Project timeframe:

The students should choose a topic for the project in the beginning of the V semester and
submit the report by the end of the V semester. This component will be included in the V
semester itself.

Areas of the project:

Commerce and its related applications.

Work Diary:

Student should maintain a work diary wherein weekly work carried out has to be written.
Guide should review the work every week.

Monitoring of the project:

The project work undertaken will be assessed in a phased manner on a regular basis.

Scheme of evaluation:

Internal evaluation:

CIA mark distribution:

I Review Selection of the field of study, Topic & Research Design 10 Marks

II Review Literature, Data collection and Analysis 10 Marks

III Review Work Diary 5 Marks

Total 25 Marks
End Semester Examination

Evaluation of the project 50 Marks (Jointly given by the

Viva-voce 25 Marks external & internal examiner)

Total 75 Marks

Evaluation Process:

Viva-voce will be conducted by a panel of external and internal examiners including the
HOD and staff Co-ordinator guiding the project.
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ELECTIVE I – PAPER II

FUNDAMENTALS OF INSURANCE

Objectives:

To impart theoretical base on fundamental principles of insurance business

UNIT – I

Introduction to Insurance – Meaning, Definition of insurance – General principles of

insurance – Types of insurance life, fire and marine – Difference between life and other types
of insurance, Growth & Development of Indian insurance industry – Regulations of insurance
business and the emerging scenario.

UNIT – II

Life Insurance – Introduction to life insurance: Features of life insurance – Essentials of life
insurance, Different types of life policies – Annuities, Formation of life insurance contracts –
Assignment and nominations – Lapses and revivals of policies. Surrender value, paid up
value, Loans – Claims- Procedure for claims – Settlement of claims – Death and Maturity.

UNIT – III

Fire Insurance – Fire insurance contracts – Fire insurance coverage – Policies for stocks –
Rate fixation in fire insurance – Settlement of claims. Marine Insurance – Functions –
Marine perils – Types of marine policies – Clauses in general use – Warranties and
conditions – proximate cause – subrogation and conciliation – Re-insurance – Double
insurance – Types of marine losses.

UNIT – IV

Miscellaneous Insurance – Motor insurance – Employer's liability insurance – Personal

accident and sickness insurance – Aviation insurance – Burglary insurance – Fidelity
guarantee insurance – Engineering insurance – cattle insurance – Crop insurance.

UNIT – V

Procedure for becoming an Agent – Pre-requisite for obtaining a license – Duration of license
– Cancellation of license – Termination of agency – Code of Conduct – Functions of the
Agent.
TEXT BOOKS:

1. Fundamentals of Insurance - Dr. Periyasamy, Himalaya Publishing Pvt Ltd,

Mumbai.

2. Insurance principles and practice - Moorthy.A , Margham publications, Chennai.

3. Fundamentals of insurance - Dr. P.K. Guptha, Margham publications, Chennai

REFERENCE BOOKS:

1. Insurance principles and practice - Periasamy. P, Margham Publications, Chennai

2. Insurance principles and practice - Mishra. M. N, Sultan Chand & Sons, New
Delhi.

3. Insurance principles and practice - Balu.V. & Premilan, Margham publications,

Chennai.
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ELECTIVE II – PAPER I

OFFICE ORGANISATION

Objectives:

 To enable the students to learn the office organization, types, office furniture and
machines.

UNIT – I

Modern Office – Meaning, Importance – Function – Location of Office – Office Layout –

Open and Private Offices – Office Environment, Lighting, Ventilation freedom from noise
and dust, sanitary, security and secrecy.

UNIT – II

Office Organisation – Importance – Types – Organisation chart – Office Manuals –

Delegation of authority and responsibility – centralization vs decentralization.

UNIT – III

Office Systems - Flow of work – Role of Office manager – Office forms – forms of Control –
forms of designing – Control of Correspondence – Handling inward and outward mails.

UNIT – IV

Stationery – Importance – Control of Stationery Cost – Purchasing – Stationery supplies – Filing

– Importance – Functions – Characteristics of good filing system – Indexing – Meaning,
Importance and kinds.

UNIT – V

Office furniture – Types of furniture – Office machine and equipments – Object of

mechanization – Types office machines – Computers and its uses in office – Criteria for
selection.
TEXT BOOKS:

1. Office Management - R. K. Chopra, Himalaya Publishing Pvt. Ltd, Mumbai.

2. Office Management - Dr. T. S. Devanarayanan, N. S. Raghunathan, Margham

Publications, Chennai.

REFERENCE BOOKS:

1. Manual of Office Management and Correspondence - B. N. Tandon, S. Chand

Publishing Pvt. Ltd., New Delhi.

2. Office Organisation and Management - C.B.Gupta, Sultan Chand & Sons., New
Delhi.
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ELECTIVE II – PAPER II

SECRETARIAL PRACTICE

Objectives:

 To enlighten the students the duties of company secretary.

 On successful completion of this course the students shall learn the secretarial
work.

UNIT – I

Company Secretary – Appointment – Qualifications for appointment as Secretary – General

Legal Position – Duties – Rights – Liabilities.

UNIT – II

Statutory and other Books – Period of preservation of records – Return to be filed with the
registrar – Secretarial duties regarding maintenance of statutory and other books.

UNIT – III

Depository and Dematerialisation: Introduction – Definition – Advantages – Procedure for

dematerialization of shares – Transfer & Transmission of shares.

UNIT – IV

Role of Company Secretary in conducting the Board Meetings – Frequency of Board

Meetings – Notice for Agenda – Quorum – Resolution by circulation – Procedure at Board
Meetings – Minutes of the Board Meeting.

UNIT – V

Statutory meetings- Procedure- Secretarial duties relating to statutory meeting – Annual

general meeting and Extra ordinary General Meeting – Drafting of Notices, Agenda and
Minutes of a company meetings.

Course Outcome:

The students will be able to familiarize the duties of company secretary relating to meeting,
minutes and resolution.
TEXT BOOKS:

1. Secretarial Practice - B.N.Tandon, S. Chand Publishing Pvt Ltd,New Delhi.

2. Secretarial Practice - P. Saravanavel, Himalaya Publishing Pvt Ltd, Mumbai.

REFERENCE BOOKS:

1. Secretarial Practice - M.C.Shukla & Gulshan, S.Chand & Co, New Delhi.

2. Secretarial Practice - Sherlekar, Himalaya Publishing Pvt Ltd, Mumbai.

 B.COM

ELECTIVE III
PAPER I: INDUSTRIAL LAW – I
Objectives:
 To enlighten the students the Provisions of Factories Act, Workmen's Compensation
Act and Provident Fund Act.
 After the successful completion of the course the student gains knowledge in
Industrial Law.

UNIT – I: Labour legislation:

Need for labour legislation – Principles of labour legislation – Constitution as the basic of labour
legislation – Main postulates of labour policy.

UNIT – II: The Factories Act, 1948:

Provisions relating to Manufacturing Process, Workers, Occupier, Health, Safety, and
Welfare facilities.

UNIT – III: The Workmen's Compensation Act, 1923:

Definitions: Dependent, Employer, Partial and Total Disablement, Workmen, injury,
Occupational Disease; accident; Employer’s Liability for Compensation; Amount of
Contracting; commissioner; Case Laws.

UNIT – IV: The Employee's State Insurance Act, 1948:

Objects and Applicability of the Scheme; Definitions; Personal Injury , Factory,
Manufacturing Process, Wages, Partial and Permanent Disablement; ESI corporation,
Standing Committee and Medical Benefit Council; Contribution; Adjudication of Dispute and
Claims, Benefits.

UNIT – V: The employees’ provident fund & Miscellaneous provisions act, 1952:
Definitions; Schemes under the act – Employees’ provident fund Scheme; Employees’
Pension Scheme, 1995; Employees’ Deposit linked Insurance Scheme.
TEXT BOOK:
1. Hand book of industrial law – N.D.Kapoor, Sultan Chand & Sons, New Delhi.
2. Industrial Law – Maheswari, Himalaya Publishing House, Mumbai.

REFERENCE BOOKS:
1. Industrial Law – D.P.Jain, Konark Publishers Pvt Ltd.,
2. Industrial Law – S.N. Mishra,Central Law Publication, Allahabad.
3. Industrial Law – Tripathi, Sultan Chand & Sons, New Delhi.

Course Outcomes: By the end of this course, Students should be able to:
 Understand the basic principles and their application of labour legislations.
 Student becomes familiar about factories Act and workmen related issues and
benefits.
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ELECTIVE III
PAPER I: INDUSTRIAL LAW – II
Objectives:
 To enlighten the students the Provisions of Wages Act, Bonus Act, Gratuity Act
and Industrial Disputes act.
 After the successful completion of the course the student gains knowledge in
Industrial Law

UNIT – I: The Payment of Wages Act, 1936:

Definitions – Employed Person, Employer, Factory, Industrial or other Establishment,
Wages; Responsibility for Payment of Wages; Fixation of Wages Period; Time of Payment of
Wages; Mode of Payment; Deductions form Wages, Fines.
UNIT – II: The Payment of Bonus Act, 1965:
Definition – Accounting year, Allocable Surplus, Available Surplus, Employee, Employer
Establishments, Salary or Wage; Determination of Bonus, Calculation of Bonus, Eligibility
for Bonus, Disqualifications for Bonus, Payment of Minimum and Maximum bonus, Set on
and Set off of Allocable Surplus, Deductions of Certain Amounts from Bonus Payable, Time
Limit for Payment of Bonus.
UNIT – III: The Payment of Gratuity Act, 1972:
Applicability and Non-applicability of the Act; Definitions – Employees, Employer,
Continuous Service; Payment of gratuity; Forfeiture of Gratuity; Employer’s duty to
determine and pay Gratuity; Recovery of Gratuity; Penalties.
UNIT – IV: The Industrial Disputes Act, 1947:
Definitions of Industrial workman, and Industrial Dispute; Authorities under the Act:
Procedure, Powers and Duties of Authorities; Provisions of defining Strikes and Lock outs:
Lay-off, Retrenchment and closure.
UNIT – V: The Maternity Benefit Act, 1961:
Objectives of Maternity Benefit Act – Applicability – Eligible for Maternity Benefits –
Duties of Employee for Maternity Benefits – Cash Benefits – Non-Cash Benefits – Legal
obligation under Maternity Act – Duties and Penalty for Employer under Maternity Act.

TEXT BOOK:
1. Hand book of industrial law – N.D.Kapoor, Sultan Chand & Sons, New Delhi.
2. Industrial Law – Maheswari, Himalaya Publishing House, Mumbai.
REFERENCE BOOKS:
4. Industrial Law – D.P.Jain, Konark Publishers Pvt Ltd.,
5. Industrial Law – Tripathi, Sultan Chand & Sons, New Delhi.

Course Outcomes: By the end of this course, Students should be able to:
 Understand the basic concepts on wages, bonus and gratuity of employees working in
companies.
 Student becomes familiar about workmen related issues and benefits.
 Girls’ student aware about the provisions relating to maternity leaves and benefits.
 B.COM

ELECTIVE IV – PAPER I

CAMPUS TO CORPORATE

Objectives:

 To enable the students understand the corporate policies.

 To make the students knowledge about various types of business correspondences and
practical applications.

UNIT – I

Meaning of corporate – Campus and corporate –Verbal and non-verbal communications –

Importance – various types of business correspondences.

UNIT – II

Fundamentals of English – Constructing sentences – Correct use of tenses – Articles –

International Phonetic Alphabet –listening – Principles of good listening – Accent
comprehension – Practical exercise.

UNIT – III

Business letters – Meaning – Enquiries and Replies – Orders and Execution – Claims and
Adjustments – Sales letters – Preparation of resume – Application for jobs.

UNIT – IV

Reports – Meaning – qualities of of a good business report – Reports by group and

individuals– Meetings – types – Preparing of Agenda and Minutes.

UNIT – V

Corporate etiquette – Dressing and grooming skills – Workplace culture –Email –

Professional competencies – Time management – team skills – stress management – Inter-
action with Groups in the companies.

Course Outcomes:

On the successful completion of course students will be able to:

To enable the students understand the corporate demand, competition and employment
opportunities.
Employee happiness, lower labour turn-over, employee performance and loyal to company.

To empower the students in oral and written communication in the modern business world.

To make the students understand the term of business communication importance and effectiveness of
Business correspondences.

TEXT BOOKS:

1. Essentials of Business Communication - Rajendra Pal, J.S. korahilli, Sultan Chand

& Sons, New Delhi.

2. Business Communication - N.S.Raghunathan & B.Santhanam, Margham Publications

Chennai.

3. Business Communication – V.R. Palanivelu & N. Subburaj, Himalaya Publishing

Pvt. Ltd, Mumbai.

REFERENCE BOOKS:

1. Effective Business English and Correspondence - M. S. Ramesh and Pattenshetty

- R S. Chand & Co, Publishers, New Delhi - 2.

2. Commercial Correspondence – R. S. N. Pillai and Bhagavathi. S. Chand

Publications, New Delhi.

3. Business Communication – Sathya Swaroop Debasish, Bhagaban Das, PHI

Learning Pvt. Ltd., New Delhi 2010 Edition

4. Communication conquer : A Handbook of group discussion and Job Interview –

Pushpalatha & Kumar, PHI Learning Publisher.
 B.COM

ELECTIVE IV - PAPER II

CUSTOMER RELATIONSHIP MANAGEMENT

Objective:

To provide a thorough understanding of customer – retailer relationship and the ways to

manage it.

UNIT – I

CRM – Evolution, Meaning, Definition, Objectives, and Benefits – Relationship between

CRM & Technology – Creating a CRM culture – Building blocks of CRM – CRM Strategies
– Types of CRM.

UNIT – II

Relationship Marketing – Overview, Meaning – Basis of Building Relationship – Customer

Lifetime Value – Conflict Management and Customer Retention.

UNIT – III

Planning CRM Project – General Business Goals and Objectives – Framework of Successful
CRM – CRM: Implementation Steps – Role of CRM and Employees, the HCRM Model, Way
Forward.

UNIT – IV

CRM in Banking – CRM strategies – CRM applications – Retail Banking and CRM –
Universal Banking and CRM – Three major S’s Associated with banking in relation to CRM-
Net banking and CRM – CRM and key account management – CRM in commercial
scheduled banks – Technology banking and CRM – banking schemes with CRM.

UNIT – V

CRM Marketing Initiatives – What is ECRM? – Levels, ECRM Tools – Difference between
CRM and ECRM – CRM: Opportunities, Challenges and Ways to avoid Pitfalls.

Course Outcomes:

The students will be able to understand the concepts, principles, current trends and
role of CRM in Banking.
TEXT BOOKS:

1. Dr. K. Govinda Bhat, Customer Relationship Management, Himalaya Publishing

House, 2010 Edition.

REFERENCE BOOKS:

1. S.Shajahan – Relationship Marketing, McGraw Hill, 1997, 2.Paul Green Berg –

RCM, Tata McGraw Hill, 2002.

2. Venkata Ramana.V, Somayajulu.G – Customer Relationship Management – Excel

books, New Delhi – 2003 Edition.
 B.COM

SEMESTER - III

SKILL BASED ELECTIVE PAPER – I

FINANCIAL MARKET

Objectives:

 To enlighten the students the role of capital markets in India.

 To create awareness about the stock market among the students.

UNIT – I

Introduction: Indian capital market and its functions – International Market – Financial
innovations in Indian and International Market.

UNIT – II

Investor’s protection – The role of SEBI – Investors investment attitude.

UNIT – III

Rating agencies – Indian and Global – CRISIL, ICRA, CARE, ONICRA, FITCH& SMERA.
Moody's Investors Service and Standard & Poor's (S&P), Fitch ratings, Egan Jones, DBRS.

UNIT – IV

Indian Capital market trade practices – BSE, NSE, Sensex, Nifty, OTCEI - Depository and
Dematerialisation.

UNIT – V

Fundamental and Technical analysis.

Course Outcome:

The students will be able to acquire knowledge about mechanics and analysis of
financial market.
BOOKS FOR REFERENCE:

1. Capital Market in India – Reforms and Regulations, Deepak Rathe.

2. Capital Market and Securities market - Sangeeth Kedia.

3. Financial markets and services – Dr.L.Natarajan, Margham Publications, Chennai.

4. Securities Laws and Market operations - Dr.L.Natarajan, Margham Publications,

Chennai.

5. Merchant Banking and Financial services – Dr.S.Gurusamy, Vijay Nicole

Imprints Pvt Ltd, Chennai.
 B.COM

SEMESTER – III

SKILL BASED ELECTIVE PAPER – II

MS OFFICE PRACTICAL - I

I – MS WORD

1. Type chairman's speech / Auditor's report / Minutes / Agenda and perform the following
operations: Bold, Underline, Font size, Style, Background color, Text color, Line
Spacing, Spell check, Alignment, Header & Footer, Inserting pages and page numbers,
Find and Replace.

2. Prepare an invitation for the college function using Text boxes and clip art.

3. Prepare a class time table and perform the following operations: Inserting the table,
Data entry, Alignment of Rows and Columns, Inserting and Deleting the rows and
columns and Change of Table Format.

4. Prepare a Shareholders meeting letter for 10 members using mail merge operation.

5. Prepare Bio-Data by using Wizard and Templates.

II – MS EXCEL

1. Prepare a mark list of your class (minimum 5 subjects) and perform the following
operations: Data entry, Total, Average, Result and Ranking by using arithmetic and
logical functions and sorting.

2. Prepare Final Accounts (Trading, Profit & Loss Account and Balance Sheet) by using
formula.

3. Draw the Different type of charts (Line, Pie, Bar) to illustrate year-wise performance
of sales, purchase, profit of company by using chart wizard.

4. Prepare a statement of Bank customer's account showing simple and compound interest
calculations for 10 different customers using mathematical and logical functions.

5. Prepare a Product Life Cycle which should contain the following stages: Introduction,
Growth, Maturity, Saturation, and Decline.
III– MS POWER POINT

1. Design presentation slides for a product of your choice. The slides must include
name, brand name, type of product, characteristics, special features, price, special
offer etc. Add voice if possible to explain the features of the product. The
presentation should work in manual mode.

2. Design presentation slides for organization details of 5 levels of hierarchy of a

company by using organization chart.

3. Design slides for the headlines News of a popular TV channel. The presentation
should contain the following transactions: Top down, Bottom up, Zoom in and Zoom
out. The presentation should work in custom mode.

4. Design presentation slides about an organization and perform frame movement by

inserting clip arts to illustrate running of an image automatically.

5. Design presentation slides for the Seminar/ Lecture Presentation using animation
effects and perform the following operations: Creation of different slides, changing
background color, font color using word art.

NOTE: Of the total of three hours per week one hour will be theory.

Distribution of marks for Practical is as follows:

External Marks
60 Marks ( 2 questions x 30 Marks = 60 Marks)
1. Practical 3 questions – 1 each from every unit.
2. Record Note 15 Marks

External Total Marks 75 Marks

Internal Marks 25 Marks
Total 100 Marks
 B.COM

SEMESTER – IV

SKILL BASED ELECTIVE PAPER – III

PROJECT METHODOLOGY

Objectives:

 To provide basic knowledge about the project methodology.

 The student know how to carry out the project work.

UNIT – I

Introduction: Project – Meaning – Features – Objectives of project – Difference between

dissertation and Thesis.

UNIT – II

Identification of project problems – Problems related to Finance, Marketing, HRM, EDP,

Banking.

UNIT – III

Review of Literature – Sampling – Selection of sample – Collection of data.

UNIT – IV

Data analysis – Percentage and trend analysis – Numerical evaluation – Justification and
interpretation.

UNIT – V

Project Report Writing.

OUTCOMES:

1. After the successful completion of the course the students come to know to carry out
the project work.

2. Identify project goals, constraints, deliverables, performance criteria, control needs,

and resource requirement in consultation with stake holders.
TEXT BOOK:

1. Project Methodology – Senthilkumar.K & Sasikumar.G, Himalaya Publishing House,

Mumbai.

2. Research Methodology – Methods and Techniques, C.R.Kothari, Gourav Garg –

New age international publishers, New Delhi.

REFERENCE BOOKS:

1. Project Management – K.Nagarajan, New age international publishers, New

Delhi.

2. Elements of project management - K.Nagarajan, New age international publishers,

New Delhi.

3. A Guide to projects – Dr. R. Ravilochanan, Margham publications, Chennai.

 B.COM
SEMESTER - IV
SKILL BASED ELECTIVE PAPER – IV
TALLY – PRACTICAL II
Objectives:
On completion of the course the students shall have knowledge on
 Tally Package and its concepts
 Enable to use package for wide range of Business Applications
 Students to posers required skill and can also be employed as Tally data entry
operator.
 Company Information
a. Company creation
b. Select Company
c. Shut Company
d. Alter Company
e. Split Company Data
f. Backup and Restore
2. Gateway of Tally - Accounts info:
i) Groups
ii) Ledgers
iii) Voucher Types
3. Inventory info and Vouchers info
i) Stock Group
ii) Stock Category
iii) Stock item
iv) Unit of Measures
v) Godown
vi) Accounting Vouchers
vii) Inventory Vouchers
4. Display
a. Trial Balance
b. Day Book
c. Accounts Book
d. Statement of Accounts
 e. Inventory Books
f. Statement of Inventory
g. Statutory Info
h. Statutory Reports
5. Preparation of Final Accounts
a) Trading Account
b) Profit and Loss account
c) Balance Sheet
With Minimum Five Adjustments
Out Comes:
 After successfully qualifying practical examination, students will be able to well-
known accounting software i.e., Tally ERP.9
 Students do possess required skill and can be employed as Tally data entry
operator.
 Distribution of marks for Practical is as follows:

External Marks
60 Marks ( 2 questions x 30 Marks = 60 Marks)
1. Practical 5 questions – 1 each from every unit.
2. Record Note 15 Marks

External Total Marks 75 Marks

Internal Marks 25 Marks
Total 100 Marks
 B.COM

SKILL BASED ELECTIVE PAPERS

NOTE:

MS-Office – Practical - I & Tally – Practical - II … should be handled by commerce faculty

only.

Likewise question paper setter, internal and external examiners for these papers should be
commerce faculties.
 B.COM

SEMESTER – III

NON MAJOR ELECTIVE COURSE - I

MARKETING

Objectives:

 o acquire basic knowledge about the marketing principles, trends in marketing

and to impart necessary skills in the field of sales promotion.

UNIT – I

Definition and Meaning of Marketing – Modern Concept of Marketing.

UNIT – II

Marketing Functions – Buying – Selling – Assembling – Transportation – Warehousing. –

Channel of distribution.

UNIT – III

Marketing Functions – Financing-Risk bearing – Standardisation – Grading – MIS.

UNIT – IV

Product Planning and Development – Introduction of a new Product – Product Life Cycle.

UNIT – V

Sales promotion and Advertisement.

COURSE OUTCOMES:
 he students will be able to perceive the concepts of marketing functions of
marketing and sales promotion technique.
TEXT BOOK:

1. Marketing – Rajan Nair, Sultan Chand & Sons, New Delhi.

REFERENCE BOOKS:

1. Advertising and Salesmanship – P.Saravanavel Margham Publications, Chennai

2. Marketing Management – Sherlakhar S.A, Himalaya Publishing Pvt Ltd, Mumbai.

3. Marketing Management – V.S.Ramasamy and Namakumari Macmillan.

 B.COM

SEMESTER – IV

NON MAJOR ELECTIVE COURSE - II

HUMAN RESOURCE MANAGEMENT

UNIT – I

HRM and HRD Meaning, Definition – Qualities of good HR manager.

UNIT – II

Scope and Importance of HRM & HRD.

UNIT – III

Recruitment Sources - Selection Process

UNIT – IV

Types of Interviews – Employees Training.

UNIT – V

Performance appraisal.

REFERENCE BOOKS:

1. Personnel Management: C.B.Mamoria&S.V.Gankar, Himalaya Publishing House,

Mumbai.

2. Human Resource Management: J.Jayasankar, Margham Publications, Chennai.

3. Human Resource Management: P.C.Michael, Himalaya Publications, Mumbai.

4. Human Resource Management: A.W. Mondy ad R .M. Noe, Pearson education

Delhi.

5. Human Resource Management: G. Dessler and B. Varkkey. Pearson education

Delhi.
 B.A.ECONOMICS
SEMESTER – I

ALLIED – I PRINCIPLES OF COMMERCE

OBJECTIVES :
1. To explain the basic principles of commerce to the students.
2. To teach the students about business organization and stock exchanges.

UNIT- I INTRODUCTION
Commerce : Meaning and Definition – Nature of Commerce, Scope, Carrier – E-Commerce, Social
Commerce, Types - Trade and Types.

UNIT- II FORMS OF BUSINESS ORGANIZATION

Sole trader – Partnership – Company – Joint Hindu Family System – Co-operatives – MOA
(Memorandam of Association) and AOA (Articles of Association) and Prospectus.

UNIT – III TRADE ASSOCIATION

Chamber of Commerce – Plant – Location – Localization of Industries – FICCI (Federation of Indian
Chamber of Commerce and Industry) - ASSOCHAM (Associated Chambers of Commerce and Industry
India) – CII (Confederation of Indian Industry) – FIEO ( Federation of Indian Export Organisation).

UNIT – IV BANKS
Types – Central bank and Commercial bank – Functions – E-Banking – Mobile Banking.

UNIT - V STOCK EXCHANGE

Functions - Procedure of Trading - Working, Service – Regulation of Stock Exchange in India – BSE
and NSE, Role of Stock Exchange in Economic Growth of India.

REFERENCE BOOKS :
1. Kathiresan, Business Organisation.
2. Radha, Business Organisation.
3. Jhingan, M.L.Monetary Economics.
4. AmitVikram – Introduction to Commerce.
5. Avtar Singh – Company Law.
6. Dr.L.Natarajan – Banking Theory Law & Practice.
7. www.Gooogle.com
 B.A.ECONOMICS
SEMESTER – II
ALLIED –II BANKING LAW & PRACTICE
Objectives:

 To provide knowledge relating to the procedure for opening bank accounts, features of cheque and
lending principles of bank.

 To provide exposure to the students with the latest development in the banking field such as ECS,
EFT, CBS, SWIFT, KYC etc.,

UNIT - I

Origin and development of banks- Banking Regulations Act 1949 -Definition of Banking-Licensing-
Opening of branches - Importance and Functions of Banks -Inspection. Relationship between Banker and
Customer- Special types of Banker's Customers.
UNIT - II
Commercial banks- Universal Banking-Management of Deposits and Advances-Classification and
nature of Deposit accounts – Advances-Types of Advances-Lending practice- Principles of sound bank
lending.
UNIT - III
Central bank-Reserve Bank of India- Objectives- Organization-functions-monetary policy-Credit
control measures and their effectiveness.
UNIT - IV
Negotiable Instrument - Definition - features - Promissory note - Bill of exchange and Cheque - Holder and
holder in due course – Crossing of a Cheque - Types of crossing - Endorsement - Negotiation & Dishonour and
discharge of Negotiable instrument - Protection of Collecting Banker and Paying Banker.
UNIT – V
E-Banking – Meaning – benefits - electronic transfer – NEFT – RTGS - ECS- ATM- Debit card and
Credit card - Mobile banking – WAP - Tele banking- Internet banking- E – Cheque – Cheque Turncation
system - Banking ombudsman scheme.

COURSE OUTCOMES:

The students will be able to acquire knowledge on types of bank account, E-Banking concepts,
banking regulations Act and Negotiable instruments.
TEXT BOOKS:

1. Banking Theory & Practice - E.Gordon and Dr.K.Natarajan , Himalaya Publishing House.

REFERENCE BOOKS:

1. Banking Technology – Dr.A.Rama, A.Arunadevi, New century book house (P) Ltd, Chennai.

2. Banking Theory Law & Practice, - Sundharam & Varshney, Sultan Chand & Sons, New Delhi.

3. Banking TheoryLaw & Practice-Rajesh.R, Sivagnanasithi.T, Tata McGraw– Hill publishing Co Ltd.

4. Banking Theory & Practice - Dr.P.K.Srivastava, Himalaya Publishing House, Mumbai.

5. Banking Theory & Practice - Shekar.K.C, Lekshmi Shekar, Vikas Publishing House Pvt. Ltd.
Allied Papers for B.Sc. Computer Science, BCA., B.Sc. Information Science Syllabus,
2021-2022 onwards
Under CBCS Pattern, Periyar University
PERIYAR UNIVERSITY, SALEM – 636011

ALLIED Paper-I -PRINCIPLES OF ACCOUNTANCY

Hour : 6 Marks : Internal 25
External 75
Unit - I

Introduction – Accounting concepts and conventions – Journal – Ledger – Subsidary

books – Trial Balance.

Unit – II

Final Accounts of a sole trader – Adjustments.

Unit – III

Final Accounts of Trading concerns – Receipts and Payment Account – Income and
Expenditure account – Balance Sheet. (New Format)

Unit – IV

Average due date – Bank Reconcillation Statements – Depreciation methods - Fixed,

Diminishing only.

Unit – V

Partnership – Meaning and Definition of a Partner characteristics of Partnership –

Admission of a Partner - Retirement – Death of a Partner.

Note : Problem 80% and 20% Theory.

Text Books
Financial Accounting : T.S.Reddy & Murthy, Margham Publication, Chennai

Reference Books:
1. Financial Accounting, R.L.Gupta and V.K.Gupta, Sultan Chand & Sons, New Delhi.
2. Financial Accounting, S.P.Jain and K.L.Narang, Kalyani Publisher, Ludiana.
 ALLIED PAPER – II : COST AND MANAGEMENT ACCOUNTING

Hour : 6 Marks : Internal 25

External 75
Unit - I
Cost Accounting – Meaning, Scope Objectives – Advantages and Limitations –
Differences between cost accounting and financial accounting – elements of cost –
preparation of cost sheet

Unit – II
Material Management – Purchase procedure – Various stock levels – economics
Order Quantity – Bincard and Stores ledger – pricing of Issues – FIFO, LIFO – Simple
average and Weighted average methods – Stock Control –HIFO – Base stock standard
price – Process Costing (Simple Process only)

Unit – III
Management accounting: Nature and Scope – meaning and definition – objectives –
management accounting and financial – management accounting and cost accounting -
Advantage and Disadvantages of Management Accounting.

Unit – IV
Budget and Budgetary control: Meaning, Importance of Sales budget, Production
Budget – Raw Materials Budget - Cash Budget – Flexible Budget.

Unit – V
Marginal Costing – Break – Even Analysis for profit planning and control – P/V ratio
- BEP and Margin of safety.

Note: 80% Problem and 20% Theory.

Text Books :
Cost and Management Accounting -T.S.Reddy & Murthy, Margham Publication, Chennai.
Reference Books :
1. Cost Accounting, S.P.Jain and K.L.Narang, Kalyani publisher,Ludhiyana.
2. Cost Accounting, Reddy and Hari Prasad Reddy, Margam Publishers, Chennai – 17.
3. Management Accounting, Dr.S.Ganesan and Kalavathi, Thirumalai Publication,
Nagarcoil.
 Allied Practical Lab : Commerce Practical

Unit – I

1. Preparation of invoice, receipts, Vouchers, delivery Challan, entry pass, gate pass,
debit and credit notes.
2. Preparation of application for shares and allotment - letter for share transfer forms.
Preparation of cost sheet.

Unit – II
3. Drawing, Endorsing and Crossing of cheque filling up of pay in slip demand draft
application and preparation of demand drafts.
4. Making entries in the passbook and filling up of account opening forms for SB
account, current account and FDR’s.
5. Drawing and endorsing of bill of exchange and promissory notes.
Unit - III
6. Filling up of application forms for admission in co-operative societies.
7. Filling up of loan application forms and deposit challan.
8. Filling up of Jewel loan application forms, Procedure for releasing of jewelry in Jewel
Loans and repayment.
Unit – IV
9. Filling up of an application from for LIC policy, filling up of the premium form,
sending premium notice and filling up the challan for remittance of premium, receipt
for the premium. The procedure to receive a lapsed policy and procedure for settling
account while the insured is alive or dead.
Unit – V
10. Preparation of an advertisement copy, collection of advertisement in dailies and
journal, critically evaluating the advertisement copy - preparation of Agenda and
preparation of Minutes
11. Filling up income – Tax returns and application for Permanent Account Number.
Note: Students may be requested to collect original or Xerox copies of the
documents and affix them on the record note book after having filling up.
Drawing of the documents should not be insisted.

Distribution of Marks for Practical is as follows:

Practical : 50 Marks (5 Questions X 10 Marks = 50 Marks)

Record Note : 25 Marks

Viva Voce : 25 Marks
Total : 100 Marks
QUESTION PAPER
PATTERN
 QUESTION PAPER PATTERN FOR

THEORY SUBJECTS

(Including skill based and non-major elective papers)

Time: 3 Hours. Max. Marks: 75

PART – A (15 x 1 = 15 Marks)

Answer All Questions

(Three questions from each unit)

PART – B (2 x 5 = 10 Marks)

Answer any Two Questions

(One question from each unit)

PART – C (5 x 10 = 50 Marks)

Answer All Questions

(One question from each unit with internal choice)

 QUESTION PAPER PATTERN FOR

ACCOUNTING SUBJECTS

Time: 3 Hours. Max. Marks: 75

PART – A (15 x 1 = 15 Marks)

Answer All Questions

(Three questions from each unit)

Out of 15 Questions – 5 Theory and 10 Problems

PART – B (2 x 5 = 10 Marks)

Answer any Two Questions

(One question from each unit)

Out of 5 Questions – All the 5 Questions are problem

PART – C (5 x 10 = 50 Marks)

Answer All Questions

(One question from each unit with internal choice)

Out of 5 Questions – 1 Theory and 4 Problems

 QUESTION PAPER PATTERN FOR

INCOME TAX LAW AND PRACTICE

Time: 3 Hours. Max. Marks: 75

PART – A (15 x 1 = 15 Marks)

Answer All Questions

(Three questions from each unit)

Out of 15 Questions – 5 Theory and 10 Problems

PART – B (2 x 5 = 10 Marks)

Answer any Two Questions

(One question from each unit)

Out of 5 Questions – All the 5 Questions are problem

PART – C (5 x 10 = 50 Marks)

Answer All Questions

(One question from each unit with internal choice)

Out of 5 Questions – 1 Theory and 4 Problems

 QUESTION PAPER PATTERN FOR

STATISTICS

Time: 3 Hours. Max. Marks: 75

PART – A (15 x 1 = 15 Marks)

Answer All Questions

(Three questions from each unit)

Out of 15 Questions – 5 Theory and 10 Problems

PART – B (2 x 5 = 10 Marks)

Answer any Two Questions

(One question from each unit)

Out of 5 Questions – All the 5 Questions are problem

PART – C (5 x 10 = 50 Marks)

Answer All Questions

(One question from each unit with internal choice)

Out of 5 Questions – 1 Theory and 4 Problems