MANONMANIAM SUNDARANAR UNIVERSITY -TIRUNELVELI

UG PROGRAMMES

OPEN AND DISTANCE LEARNING(ODL) PROGRAMMES

(FOR THOSE WHO JOINED THE PROGRAMMES FROM THE ACADEMIC YEAR 2023–2024)
B.Com (TM & EM)
Course Course
Semester Course Title of the Course
Code Type
Part I –Languages (Tamil) Pothu Tamil-I-Tamil Ilakkiya Varalaru-I J1TL11 Theory

Part II – Languages (English) General English–I J2EN11 Theory

Core I Financial Accounting I Theory

JMCO11
I Core II Principles of Management
JMCO12 Theory
Elective Business Communication Theory
JECO11
Skill Enhancement Course - I Digital Banking Theory
JSCO11
Foundation Course Fundamentals of Business Studies Theory
JFCO11
 3. FINANCIAL ACCOUNTING -I
Unit Contents

Fundamentals of Financial Accounting

Financial Accounting – Meaning, Definition, Objectives, Basic Accounting
Concepts and Conventions - Journal, Ledger Accounts–Subsidiary Books ––Trial
I
Balance - Classification of Errors – Rectification of Errors – Preparation of Suspense
Account – Bank Reconciliation Statement –Need and Preparation
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue Expenditure and
II
Receipts – Preparation of Trading, Profit and Loss Account and Balance Sheet with
Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments - Types - Straight
Line Method – Diminishing Balance method – Conversion method. Units of
Production Method – Cost Model vs Revaluation
III
Bills of Exchange–Definition–Specimens – Discounting of Bills – Endorsement
of Bill –Collection –Noting–Renewal – Retirement of Bill under rebate
Accounting from Incomplete Records – Single Entry System Incomplete
Records - Meaning and Features – Limitations - Difference between Incomplete
Records and Double Entry System - Methods of Calculation of Profit - Statement of
IV
Affairs Method – Preparation of final statements by Conversion method.
Royalty and Insurance Claims
Meaning – Minimum Rent – Short Working – Recoupment of Short Working –
Lessor and Lessee – Sublease – Accounting Treatment.
V
Insurance Claims – Calculation of Claim Amount - Average clause (Loss of Stock
only)

Textbooks

1. S.P.Jain and K.L. Narang Financial Accounting - I, Kalyani Publishers, New Delhi.

2. S.N.Maheshwari, Financial Accounting, Vikas Publications, Noida.

Shukla Grewal and Gupta, “Advanced Accounts”, volume1, S.Chand and Sons,
3.
New Delhi.
4. Radhaswamy and R.L.Gupta: Advanced Accounting, Sultan Chand, New Delhi.

5. R.L.Gupta and V.K.Gupta, “Financial Accounting”, Sultan Chand, New Delhi.

 4. PRINCIPLES OF MANAGEMENT

Unit Contents

Introduction to Management Meaning - Definitions – Nature and Scope -

Levels of Management – Importance - Management Vs. Administration –
I
Management: Science or Art –Evolution of Management Thoughts – F. W –
Duties & Responsibilities.
Planning – Meaning – Definitions – Nature – Scope and Functions –
Importance and Elements of Planning – Types – Planning Process - Tools and
II
Techniques of Planning – Management by Objective(MBO).Decision Making:
Meaning – Characteristics – Types - Steps in Decision Making – Forecasting.
Organizing Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization – Organization Chart –
III Organization Structure: Meaning and Types - Departmentalization– Authority
and Responsibility – Centralization and Decentralization – Span of
Management.
Staffing Introduction - Concept of Staffing- Staffing Process – Recruitment –
Sources of Recruitment – Modern Recruitment Methods- Selection Procedure –
IV Test-Interview– Training: Need - Types– Promotion –Management Games –
Performance Appraisal - Meaning and Methods – 360 degree Performance
Appraisal – Work from Home - Managing Work from Home [WFH].
Directing
Motivation –Meaning - Theories – Communication – Types - Barriers to
Communications – Measures to Overcome the Barriers. Leadership – Nature -
Types and Theories of Leadership – Styles of Leadership - Qualities of a Good
Leader – Successful Women Leaders – Challenges faced by women in
workforce - Supervision.
V
Co-ordination and Control
Co-ordination–Meaning –Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control Process -
Requisites of Effective Control and Controlling
Techniques–Management by Exception [MBE].
Textbooks
Gupta. C.B,- Principles of Management - L.M.Prasad, S.Chand & Sons Co.Ltd,
1
New Delhi.
Dinkar Pagare, Principles of Management, Sultan Chand & SonsPublications,
2
New Delhi.
3 P.C.Tripathi & P.N Reddy, Principles of Management. Tata McGraw, Hill,
Noida.
4 L.M.Prasad, Principles of Management, S.Chand & Sons Co.Ltd, New Delhi.
R.K.Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
5
Publications, New Delhi.
 5. BUSINESS COMMUNICATION

Unit Contents
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication –
I Modern Communication Methods – Barriers to Communication–
E-Communication - Business Letters: Need – Functions – Essentials
of Effective Business Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status
II
Enquiries – Complaints and Adjustments – Collection Letters – Sales
Letters – Circulars
Banking& Insurance Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence –
Insurance – Meaning and Types – Insurance Correspondence –
III
Difference between Life and General Insurance – Meaning of Fire
Insurance–Kinds–Correspondence Relating to Marine Insurance –
Agency Correspondence–Introduction– Kinds –Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence–Introduction–Duties of
IV Secretary – Classification of Secretarial Correspondence –
Specimen letters – Agenda and Minutes of Report writing–
Introduction –Types of Reports–Preparation of Report Writing
Interview Preparation
V Application Letters – Preparation of Resume – Interview: Meaning –
Objectives and Techniques of Various Types of Interviews –
Creating & maintaining Digital Profile
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-
1
Sultan Chand & Sons- New Delhi.
Gupta and Jain, Business Communication, Sahityabahvan Publication,
2
New Delhi.
3 K.P.Singha, Business Communication, Taxmann, New Delhi.
R.S.N.Pillai and Bhagavathi.S, Commercial Correspondence, Chand
4
Publications, New Delhi.
M.S.Ramesh and R.Pattenshetty, Effective Business English and
5
Correspondence, S. Chand & Co, Publishers, New Delhi.
 6. DIGITAL BANKING

Unit Contents
Digital Banking Products Digital Banking –Meaning – Features-
Digital Banking Products -Features-Benefits –Bank Cards–Features
and Incentives of Bankcards-Types of Bank Cards- New Technologies-
I Euro pay, Master and Visa Card(EMV)- Tap and Go, Near Field
Communication (NFC) etc.- Approval Processes for Bank Cards –
Customer Education for Digital Banking Products -Digital Lending–
Digital Lending Process-Non-Performing-Asset(NPA.
Payment System Overview of Domestic and Global Payment systems-
RuPay and RuPay Secure – Immediate Payment Service (IMPS)–
National Unified USSD Platform (NUUP)- National Automated
II Clearing House (NACH) – Aadhaar Enabled Payment System (AEPS)
– Cheque Truncation System (CTS) – Real Time Gross Settlement
Systems (RTGS) – National Electronic Fund Transfer(NEFT) –
Innovative Banking &Payment Systems.
Mobile and Internet Banking Mobile & Internet Banking - Overview –
Product Features and Diversity - Corporate and Individual Internet
Banking Integration with e-Commerce Merchant sites, IMPS -
III
Profitability - Risk Management and Frauds - Cyber Crime - Cyber
Security – Block chain Technology-Types – Crypto currency and Bit
coins.
Point of Sale Terminals Point of Sale (POS) Terminals - Overview -
Features - Approval processes for POS Terminals – Key Components
IV
of POS - Hardware - Software - User Interface Design – Cloud based
Point of Sale – Cloud Computing-Benefits of POS in Retail Business.
Automated Teller Machine and Cash Deposit Systems Automated
Teller Machine (ATM) – Cash Deposit Machine (CDM) & Cash
Recyclers - Overview - Features - ATM Instant Money Transfer
V Systems - National Financial Switch(NFS) -Various Value Added
Services - Proprietary , Brown Label and White Label ATMs – ATM
& CDM Network Planning – Onsite / Offsite - ATM security,
Surveillance and Fraud Prevention.
Text Books
1 IIBF, 2019. Digital Banking. Taxmann Publications, New Delhi
Gordon E. & Natarajan S. 2017 Banking Theory, Law and Practice.
2
24th Revised Edition. Himalaya Publishing House, New Delhi
Ravindra Kumar and Manish Deshpande. 2016 E-Banking. Pacific
3
Books International, 2016.
Uppal R.K. 2017 E-Banking: The Indian Experience. Bharti
4
Publications, 2017.
 7. FUNDAMENTALS OF BUSINESS STUDIES

Unit Contents
Commerce – Introduction Definition of Commerce -Importance’s of
I Commerce - Meaning of barter system- business – industry – trade -
hindrances of trade - branches of Commerce.
Accounting – Introduction Book – Keeping - Meaning - Definition –
Objectives – Accounting - Meaning – Definition – Objectives – Importance –
Functions – Advantages – Limitations - Methods of Accounting - Single
II
Entry Double Entry - Steps involved in double entry system - Advantages of
double entry system - Meaning of Debit and Credit -Types of Accounts and
its rules-Personal Accounts - Real Accounts-Nominal Accounts.
Marketing and Advertising Meaning of Marketing - Definition-Functions of
Marketing – Meaning of Consumer – Standardization and Grading - Pricing–
III Kinds of Pricing – AGMARK – ISI - Advertising: Meaning, Characteristics,
Advertising Objectives, Advertising Functions Advantages of advertising,
Kinds of Advertising, Advertising Media, Kinds of media.
Auditing & Entrepreneurial Development Introduction of Auditing - Origin
and Evolution – Definition - Features of Auditing - Objectives of Auditing
Advantages of Audit - Limitations of Auditing - Distinction between Auditing
& Investigation - Distinction between Accounting & Auditing – Basic
IV
Principles of Audit - Classification of Audit - Entrepreneurial Development -
Characteristics of an entrepreneur - Functions of an entrepreneur -Types of an
entrepreneur – Problems of Women entrepreneur-Concept of Women
Entrepreneurs
Income Tax Law and Practice Tax history – Types –Various Terms in Tax-
V Exempted Income U/S10 – Canons of Taxation - Income Tax Authority and
Administration - Slab Rate – Filing of Returns- Residential Status.
Text Books
L. M. Prasad, Principles of Manaement, 2022 S.Chand & Sons Co.Ltd, New
1
Delhi.
S. P. Jain and K. L. Narang 2023 Financial Accounting- I, Kalyani
2
Publishers, New Delhi.
3 Dr.N.Rajan Nair, 2023 Marketing, Sultan Chand & Sons. New Delhi
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
4
Publications. Chennai
Sundar K . And Paari, 2016 Auditing Vijay Nicole, Imprints Private Ltd,
5
Chennai.
T.Srinivasan 2024 Income Tax & Practice–Vijay Nicole Imprints Private
6
Limited, Chennai.