Bcom Ca 2020-21

HAJEE KARUTHA ROWTHER HOWDIA COLLEGE
(An Autonomous Institution Affiliated to Madurai Kamaraj University, Madurai.)

Uthamapalayam – 625 533.
BACHELOR OF COMMERCE WITH COMPUTER APPLICATION

COURSE STRUCTURE AND SCHEME OF EXAMINATION
[SEMESTER WISE SYLLABUS BOOK]

PG DEPARTMENT OF COMMERCE WITH COMPUTER APPLICATION
(Effect from the Academic Year 2020 – 2021 Onwards)
COLLEGE VISION AND MISSION
Vision
Our vision is to provide the best type of higher education to all, especially to students
hailing from minority Muslim community, rural agriculture families and other deprived, under
privileged sections of the society, inculcating the sense of social responsibility in them. Our
college is committed to produce talented, duly-bound to take up the challenges of the changing
times.
.
Mission
Our mission is to impart and inculcate social values, spirit of service and religious
tolerance as envisioned by our beloved Founder President Hajee Karutha Rowther.
The Vision beckons ……… the Mission continuous forever.
DEPARTMENT VISION AND MISSION
Vision
 To impart Quality Education in the Field of Commerce with Computer Application.

 To Transit the students as a competent professional in the field of commerce.
 To enable the pupil to understand the socio Economic goals through the Discipline.
 To develop a broad knowledge base in core managerial skills.
 To imbibe awareness of the commercial to facilitate immediate employability.
Mission
 To provide in-depth knowledge in the course.

 To inculcate the commercial scenario to meet the challenges.
 To train and develop the students with the employable skills required for commerce and
IT sectors.
 To qualify the students to acquire progressive and long term employment with well
reputed companies.
 To assist and support their studies and talents liberally.
2
B.Com with Computer Application Syllabus (2020-21 Onwards)
OUTCOME BASED EDUCATION SYSTEM
PROGRAM SPECIFIC OUTCOME (PSO)
Our B. Com (CA) program will produce graduates who will:

PSO-1 Be competent, creative and highly valued professionals in industry, academia, or
government.
PSO-2 Be flexible and adaptable in the workplace, possess the capacity to embrace new
opportunities of emerging technologies, leadership and teamwork opportunities, all affording
sustainable management careers
PSO-3 Continue their professional development by obtaining advanced degrees in commerce or
other professional fields.
PSO-4 Act with global, ethical, societal, ecological and commercial awareness, as is
expected of practicing management professionals.
PSO-5 Adapt to a rapidly changing environment with learned and applied new skills, become
socially responsible and value driven citizens, committed to sustainable development.
GRADUATE ATTRIBUTES IN B.COM (CA)
Disciplinary knowledge and skills

Capable of demonstrating
 Good knowledge and understanding of major concepts, theoretical principles and

experimental findings in Commerce and its different subfields. Including broader
interdisciplinary subfields like Chemistry, Mathematics, Life sciences, Environmental
sciences, Computer science, Information Technology etc.
 Ability to use modern instrumentation and laboratory techniques to design and perform
experiments is highly desirable in almost all the fields of Commerce listed above
 Skilled Communicator: Ability to transmit complex technical information relating all

areas in Commerce in a clear and concise manner in writing and oral ability to present
complex and technical concepts in a simple language for better understanding.
 Critical thinker and problem solver: Ability to employ critical thinking and efficient
problem solving skills in all the basic areas of Commerce.
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 Sense of inquiry: Capability for asking relevant/appropriate questions relating to the
issues and problems in the field of Commerce, and planning, executing and reporting the
results of a theoretical or experimental investigation.
 Team player/worker: Capable of working effectively in diverse teams in both

classroom, workshop and in industry and field-based situations.
 Skilled project manager: Capable of identifying/mobilizing appropriate resources

required for a project, and manage a project through to completion, while observing
responsible and ethical scientific conduct; and safety and laboratory hygiene regulations
and practices.
 Digitally Efficient: Capable of using computers for simulation studies in Commerce and
computation and appropriate software for numerical and statistical analysis of data, and
employing modern e-library search tools like Inflibnet, various websites of the renowned
Computer labs. to locate, retrieve, and evaluate Commerce information.
 Ethical awareness / reasoning: The graduate should be capable of demonstrating ability

to think and analyze rationally with modern and scientific outlook and identify ethical
issues related to one's work, avoid unethical behavior such as fabrication, falsification or
misrepresentation of data or committing plagiarism, not adhering to intellectual property
rights, and adopting objectives, unbiased and truthful actions in all aspects of work.
 National and international perspective: The graduates should be able to develop a

national as well as international perspective for their career in the chosen field of the
academic activities. They should prepare themselves during their most formative years
for their appropriate role in contributing towards the national development and projecting
our national priorities at the international level pertaining to their field of interest and
future expertise.
 Lifelong learners: Capable of self-paced and self-directed learning aimed at personal

development and for improving knowledge/skill development and reskilling in all areas
of Commerce.
 Environment and sustainability: Understand the impact of the solutions in societal and
environmental contexts and demonstrate the knowledge of and need for sustainable
development.
 Harmonious Development of Individual: Make an individual as perfect man through

the harmonious development of physical, emotional and intellectual cultures
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PROGRAM OUTCOME (PO)
PO-01: Gain knowledge in commerce and accounting software for corporate requirements.
PO-02: Apply ethical values, team work, professional, communication and leadership skill in
business.
PO-03: Understand the current techniques, utilize the tools necessary for computing practices.
PO-04: Make use of Knowledge and build up attitude in their career opportunities.
PO-05: Gain the knowledge of practices professional and social responsibility as a matured
citizen.
Mapping of PO with PSO
PO 1 PO 2 PO 3 PO 4 PO 5
PSO 1 S M M S L
PSO 2 S S M S L
PSO 3 S S M S L
PSO 4 S M S S L
PSO 5 S M M S L
S-Strong; M-Medium; L-Low
5
ASSESSMENT
Distribution of questions and marks
Bloom’s Sessional Examinations Summative Examinations
Taxonomy
Part- Part- Part-C Total Part- Part-B Part-C Total
A B A
Knowledge 4 8 Questions 10 20
(4) (20 (10) Question
Understand 2(a marks 5(a or s
or b)8 + b) (Total 75
Assignment (35) marks)
5 marks)
Apply 1out of 3 out of
2(8) Total 25 5(30)
marks)
Note: figures in the parenthesis are marks
UG BLOOMS TAXANOMY
CIA TEE
LEVEL % WEIGHT MARKS ATTAINMENT % WEIGHT MARKS ATTAINMENT
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
TOTAL 1 20 36 1 75 135
Assignment 5 10
Total 25 46
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HAJEE KARUTHA ROWTHER HOWDIA COLLEGE
(AUTONOMOUS)
UTHAMAPALAYAM
CHOICE BASE CREDIT SYSTEM
B.Com., CA (Semester)
Course Scheme & Scheme of Examinations
(Effective from the academic year 2020– 2021 onwards)
QUALIFICATION:
Passed in H.Sc., or any other Examination accepted by the Syndicate as Equivalent.
DURATION OF THE COURSE:
The students who are joining the degree shall undergo a study period of three academic
years- Six Semesters.
ELIGIBILITY FOR THE DEGREE:
A Candidate shall be declared as passed the program if he/she scored a minimum of 40%
of total marks (Internal and External in each course. A minimum required mark in external is 27.
OBJECTIVE OF THE COURSE:
The objective of the course is to enhance the quality of the students to face the
competitive world in the present scenario. Both commerce and computer are two sides of a coin.
Therefore B.Com with computer application is a course which aims to inculcate the necessary
skills and knowledge to shine in the society.
This course Aims
1) To make the students to improve the knowledge in recent trends both in commerce
and computers.
2) To encourage the students to realize their individuality.
3) To gain knowledge not only in commerce but also in other field of study through
Non-major subject and skill based subjects.
4) To equip the students with the required skills to compete with the challenging Job
opportunities.
5) To empower themselves through a vast knowledge of commerce with computer
application through research work in their final semester.
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SUBJECTS OF STUDY:
Medium of instruction: English
Part – I - Tamil
Part – II - English
Part – III - i) Core Subjects
ii) Allied Subjects
iii) Elective Subjects
Part – IV i) Non- major Subjects
ii) Skill based Subjects
ii) Environmental Studies
iv)Value Education
Part – V Extension Activities
EVALUATION:
Theory : Internal -25 Marks Practical: Internal -40 Marks
External – 75 Marks External – 60 Marks
Total – 100 Marks Total – 100 Marks
Internal 25 marks will be as follows:
Pattern of Continuous internal Assessment Examination (CIAE)
Average of two Internal Test (Each 20 Marks) - 20 Marks
Assignments – 05 Marks
Total – 25 Marks
External 75 marks will be as follows:
Section – 10 x 1 = 10 Objective type – Multiple choices.
(Two questions from each Unit)
Section B – 5 x 7 = 35 (Either A (or) B, (From all five units.)
Section C – 3 x 10 = 30 Three out of five questions – (One from each unit)
External Examination: 75 Marks – Time: 3 hours

The pattern of External Examination Question Paper for Part I, Part III will be as follows:
Section –A (10 X 1 = 10 Marks)

Question numbers 1 to 10 – Answer all Questions. (Multiple Choice)
Two Questions from each unit
Four Choices in each Question
Section –B (5 X 7 = 35 Marks)
Question number 11 to 15
Answers all the Questions Choosing Either A or B
One Question from each Unit
8
Section –C (3 X 10 = 30 Marks)
Answers all the Questions Choosing Either A or B
One Question from each Unit
The pattern of External Examination Question Paper for Part II will be as follows:
Section – A: Prose 16 Marks
Section – B: Poetry 11 Marks
Section – C: Short Story 13 Marks
Section – D: Grammar 19 Marks
Section – E: Compositions 16 Marks
The pattern of External Examination Question Paper for Part IV Environmental studies and
Value Education will be as follows:
Section –A (5 X 6 = 30 Marks)
Question numbers 1 to 5 – Answer all Questions. Either (a) or (b)
One Question from each unit
Descriptive type – 100 words each
Section –B (3 X 15 = 45 Marks)
Answer any three out of five
One Question from each unit
Descriptive and Analytical type – 250 words each
REPORT ON “ON THE JOB TRAINING AND PROJECT REPORT”
At the end of the second year, during holidays “On the Job Training” is Compulsory
and the Report to be submitted. The Viva – Voce examinations is to be conducted and the marks,
both for Report and Viva Voce should be awarded at the end of the sixth semester only.
In the sixth semester, Report on the project work is compulsory. The viva – voce
examination is to be conducted and the marks, both the report and viva- voce should be awarded
at the end of the sixth semester only.
A candidate shall be declared to have passed in “On the job training and project
work” if he/ she secures not less than 40% both report and Vivo Voce combined of the marks
prescribed for the examination.
9
PROPOSED COURSE STRUCTURE (CBCS PATTERN)
AUTONOMOUS (2020-2023)
PART I
Language for I and II Semester Anyone language Tamil, Malayalam, Hindi, Arabic or
Alternative Subjects
I SEMESTER – வணிக கடிதங்கள்
II SEMESTER – அலுவலகமேலாண்மே
PART II
ENGLISH for I and II SEMESTER
PART III
MAJOR AND RELATED SUBJECTS
CORE SUBJECTS
1. Financial Accounting -I
2. Introduction to Computer and MS Office
3. Introduction to Computer and MS Office –Lab
4. Financial Accounting - II
5. Fundamentals of C Programming
6. Fundamentals of C Programming – Lab
7. Financial Accounting - III
8. E-Commerce
9. Database Management System – Lab
10. Marketing Management
11. Principles of Management
12. Cost Accounting
13. Management Accounting
14. Visual Basic – Lab
15. Partnership Accounts
16. Business Law - I
17. Income Tax Law and Practice - I
18. Internet and Web Programming
19. Internet and Web Programming – Lab
20. Corporate Accounting – I
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21. Business Law –II
22. Income Tax Law and Practice - II
23. Computer Network
24. Corporate Accounting – II
25. Project
ELECTIVE SUBJECTS
1. a. Human Resource Management

b. Banking theory Law and Practices
c. Research Methodology
2. a. Customer Relationship Management
b. Export – Import Procedures and Documentation
c. Business Orgnisation
ALLIED SUBJECTS
1. Business Statistics
2. Business Mathematics
SKILL BASED SUBJECTS
1. Entrepreneurial Development
2. Commerce Practical
3. Multimedia - Lab
4. Tally-Lab
NON MAJOR ELECTIVE
1. Business Accounting
2. Retail Marketing
PART IV
1. Value Education
2. Environmental Studies
EXTENSION ACTIVITIES
NCC, NSS, YRC, RRC, PHYSICAL EDUCATION
11
HAJEE KARUTHA ROWTHER HOWDIA COLLEGE (AUTONOMOUS)
B.COM C.A - COURSE CONTENT & SYLLABUS FOR 2020-2023

S HOURS/ INTERNA TOTAL
E PART SUBJECT CODE TITLE OF THE PAPER CREDIT L
EXTERNAL
MARKS
M WEEK
I Semester
Tamil/Malayalam/Hindi/Ara
I Language 20UCAL11 bic or வணிக கடிதங்கள்
3 6 25 75 100
II Language 20UENL11 English – Paper – I 3 6 25 75 100
III Core-I 20UCAC11 Financial Accounting -I 4 5 25 75 100
Introduction to Computer
1 III Core-II 20UCAC12 and MS Office
4 4 25 75 100
Introduction to Computer
III Core- III 20UCAC1P and MS Office – Lab
4 5 40 60 100
IV VED 20UVED11 Value Education 2 2 25 75 100
Business Accounting –
IV NME-I 20UCAN11 NME
2 2 25 75 100
Total 22 30 190 510 700
II Semester
Tamil/Malayalam/Hindi/Ara
I Language 20UCAL21 bic or 3 6 25 75 100
அலுவலகமேலாண்மே
II Language 20UENL21 English - Paper – II 3 6 25 75 100
III Core- IV 20UCAC21 Financial Accounting – II 4 5 25 75 100

Fundamentals of C
2 III Core - V 20UCAC22 4 4 25 75 100
Programming
Fundamentals of C
III Core- VI 20UCAC2P Programming –Lab 4 5 40 60 100
IV EVS 20UEVS21 Environmental Studies 2 2 25 75 100
IV NME -II 20UCAN21 Retail Marketing –NME 2 2 25 75 100
Total 22 30 190 510 700
12
III Semester
III Core-VII 20UCAC31 Financial Accounting - III 4 5 25 75 100
Core-
III 20UCAC32 E-Commerce 3 4 25 75 100
VIII
Database Management
III Core -IX 20UCAC3P 3 6 40 60 100
System – Lab
3 III Core X 20UCAC33 Cost Accounting 3 5 25 75 100
III Core XI 20UCAC34 Principles of Management 3 4 25 75 100
III Allied-I 20UCAA31 Business Statistics 3 4 25 75 100
Entrepreneurial
IV SBS-I 20UCAS31 2 2 25 75 100
Development
Total 21 30 190 510 700
IV Semester
III Core - XII 20UCAC41 Marketing Management 4 4 25 75 100
Core - Management
III 20UCAC42 4 6 25 75 100
XIII Accounting
Core -
III 20UCAC4P Visual Basic – Lab 4 6 40 60 100
XIV
4
III Core - XV 20UCAC43 Partnership Accounts 4 6 25 75 100
III Allied - II 20UCAA41 Business Mathematics 3 6 25 75 100
IV SBS - II 20UCAS41 Commerce Practical 2 2 40 60 100
V Extension Activities 2 - - 100 100
Total 23 30 180 520 700
13
V Semester
III Core-XVI 20UCAC51 Business Law - I 4 5 25 75 100

Income Tax Law and
III Core- XVII 20UCAC52 4 5 25 75 100
Practice – I
Core - Internet and Web
III 20UCAC53 4 5 25 75 100
XVIII Programming
Internet and Web
III Core -XIX 20UCAC5P 4 4 40 60 100
Programming -Lab
5 Corporate Accounting –
III Core -XX 20UCAC54 4 5 25 75 100
I
Human Resource
Elective-I 20UCAE51
Management
Banking theory Law
III Elective-II 20UCAE52 4 4 25 75 100
and Practices
Elective-III 20UCAE53 Research Methodology
IV SBS-III 20UCAS51 Multimedia – Lab 2 2 40 60 100
Total 26 30 205 495 700
VI Semester
III Core -XXI 20UCAC61 Business Law – II 4 5 25 75 100
Income Tax Law and

III Core -XXII 20UCAC62 4 5 25 75 100
Practice – II
III Core -XXIII 20UCAC63 Computer Network 4 4 25 75 100
Corporate Accounting –
III Core-XXIV 20UCAC64 4 5 25 75 100
II
6 III Core-XXV 20UCAC6P Project 4 5 - 100 100
Customer Relationship
Elective-IV 20UCAE61
Management
Export – Import
III Elective-V 20UCAE62 Procedures and 4 4 25 75 100
Documentation
Elective-VI 20UCAE63 Business Organisation
IV SBS-IV 20UCAS61 Tally – Lab 2 2 40 60 100
Total 26 30 165 535 700
Grand Total 140 180 1120 3080 4200
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Table of number of Courses, Hours, Marks and Credits for
B.Com with Computer Application – Programme
With Effect from 2020-21
COUR
CRED
SES
ITS
PART/SEM I II III IV V VI
I / வணிக கடிதங்கள் /
IT IT 2 2x3 6
அலுவலகமேலாண்மே
HOURS 6 hrs 6 hrs
II / ENGLISH 1T IT 2 2x3 6
HOURS 6 hrs 6 hrs
21x
4T+1 3T+1 4T+1 4T+1 84
III / CORE 2T+1P 2T+1P 25 4
P P P P
4x3 12
HOURS 9+5 9+5 18+5 16+6 20+4 19+5
ELECTIVE CORE 1T 1T 2 2x4 8
HOURS 4 4
IV/NME 1T 1T 2 2X2 4
HOURS 2 2
ALLIED 1T 1T 2 2X3 6
HOURS 5 6
SBS 1T 1P 1P 1P 4 4X2 8
HOURS 2 2 2 2
VE 1T 1 2
HOURS 2
EVS 1T 1 2
HOURS 2
EA 1 2
HOURS 0
TOTAL HOURS 30 30 30 30 30 30
TOTAL COURSES 7 7 7 7 7 7 42
420
TOTAL M3ARKS
0
TOTAL CREDITS 22 22 21 23 26 26 140
15
PG DEPARTMENT OF COMMERCE WITH COMPUTER APPLICATION (2020-2021 Onwards)
Year : I Sub Code: 20UCAL11
Semester : I Hours : 90
Subject : Language - I Credits : 3
வணிக கடிதங் கள்
Preamble
 Compare business and friendly letter formats.
 Write letters in response to specific writing prompts.
 Apply knowledge of language structure and conventions.
Course Outcomes (CO)
On the successful completion of the course, students will be able to
Knowledge
Level
No. Course Outcome (According to
Bloom’s
Taxonomy)
CO 1 Understand the basic Concepts, need and importance of professional K1 K2
business models.
CO 2 Acquire Knowledge and understand to write a letters regarding various K1,K2
business activities.
CO 3 Compare and build to write bank enquiry, complaint letters. K2, k3
CO 4 Understand and Develop to write Sales letter, government K2, K3

correspondence.
CO 5 Have a basic knowledge of insurance letters, job applications and K1,K2,K3,
advertisement letters.
K1-Knowledge K2-Understand K3-Apply
Mapping of CO with PO
CO 1 S M M S L
CO 2 S S M S L
CO 3 S S M S L
CO 4 S M S S L
CO 5 S M M S L

16
Syllabus
பகுதி – அ (12 Hrs)

வணிக கடிதங் கள் – ததவவ மற் றும் முக்கியத்துவம் – த ோக்கங் கள் –
அடிப் பவை கூறுகள் கடித வவககள் - வணிக கடிதங் கள் - பபோது அவமப் பு –
படிவங் கள் .
பகுதி – ஆ (12 Hrs)
வியோபோரக் கடிதங் கள் – முவைவு கடிதங் கள் மற் றும் விசோரவைகள் –
விவைபுள் ளிகள் – ஆணணயுறுகள் – ஆவண உறு ிவறதவற் றுதை் .
பகுதி- இ (12 Hrs)
வணிகவிசோரவை கடிதங் கள் – வியோபோர விசோரவை – வங் கி விசோரவை –
புகோர்கள் – சரிகை்ைை் கள் – ிலுவவ பதோவக ிவைறுவுத்தை் - வசூை் பசய் தை் .
பகுதி – ஈ (12 Hrs)
சுற் றுக் கடிதங் கள் – விற் பவைக் கடிதங் கள் - அரசுத் துவற சோர் ்த
கடிதங் கள் – பபோதுத் ததவவ அவமப் பு கடிதங் கள் .
பகுதி – உ (12 Hrs)
வணிக கடிதங் கள் – கோப் பீடு கடிதங் கள் - தவவை தவண்டும் கடிதம்
அனுப் புதை் – விற் பவை குறித்து பத்திரிவக ஆசிரியர்கள் கடிதம் அனுப் புதை் .
Text Books
1. வணிக தகவல் ததொடர்பு- திரு. கதிதரசை் மற் றும் முவைவர் ரோதோ
2. வணிக தகவல் ததொடர்பு- முவைவர் வி.எம் . பசை் வரோஜ்
3. வணிகக் கடிதத் ததொடர்பு- திரு எஸ். முத்வதயோ
4. வணிக கடிதங் கள் - முவைவர் . முருதகசை் மற் றும் திரு மதைோகர்
Pedagogy
Chalk & Talk, Group Discussion, PPT
Teaching Aids
LCD Projector, PPT, Interactive Black Board
17
Course Contents and Lecture Schedule
Content
Module No. of Teaching
Topic Delivery
No. Lectures Aids
Method
UNIT- I
வணிக கடிதங் கள் – ததவவ மற் றும் Discussion Green Board
1.1 முக்கியத்துவம் – த ோக்கங் கள் – 6
அடிப் பவை கூறுகள் கடித வவககள்
வணிக கடிதங் கள் - பபோது அவமப் பு – Lecture Green Board
1.2 6
படிவங் கள் .
UNIT- II
வியோபோரக் கடிதங் கள் – முவைவு
Lecture &
2.1 கடிதங் கள் மற் றும் விசோரவைகள் – 6 Black Board
Discussion
விவைபுள் ளிகள் –
ஆணணயுறுகள் – ஆவண உறு Discussion,
2.2 6 Black Board
ிவறதவற் றுதை் . Chalk & Talk
UNIT- III
வணிகவிசோரவை கடிதங் கள் –
Lecture, Chalk
3.1 வியோபோர விசோரவை – வங் கி 6 Black Board
& Talk
விசோரவை –
புகோர்கள் – சரிகை்ைை் கள் – ிலுவவ
3.2 பதோவக ிவைறுவுத்தை் - 6 Chalk & Talk Black Board
வசூை் பசய் தை் .
UNIT- IV
சுற் றுக் கடிதங் கள் – விற் பவைக் Discussion
4.1 6 Black Board
கடிதங் கள் Chalk & Talk
அரசுத் துவற சோர் ்த கடிதங் கள் – Lecture,

4.2 6 Discussion, Black Board
பபோதுத் ததவவ அவமப் பு கடிதங் கள் .
Chalk & Talk
UNIT- V
வணிக கடிதங் கள் – கோப் பீடு Lecture, Chalk
5.1 6 Black Board
கடிதங் கள் - தவவை தவண்டும் & Talk
கடிதம் அனுப் புதை் – விற் பவை
Lecture, Chalk
5.2 குறித்து பத்திரிவக ஆசிரியர்கள் 6 Black Board
& Talk
கடிதம் அனுப் புதை் .
Total 60
Course Designer (Name of the Course Teacher)

M. PAPATHI.
18
PG DEPARTMENT OF COMMERCE WITH COMPUTER APPLICATION(2020-2021 Onwards)
Year : I Sub Code: 20UCAC11
Semester: I Hours: 75
Subject: CORE- I Credits:4
FINANCIAL ACCOUNTING I
Preamble
 To facilitate the understanding of accounting in general, work of a higher order
from the fundamentals of financial accounting to the advanced level.
 To know the intermediate concepts for assets, liabilities and stakeholders’ equity in
a concise and clear manner

Knowledge
Level
No Course Outcome (According to
Bloom’s
Taxonomy)
CO 1 Explain the Meaning, Principles and Concepts & Conventions of

accounting and Double Entry System; pass Journal Entries, Preparing K1,K2
ledgers.
CO 2 Prepare Rectification of Error ant its Journal Enters and Bank K2, K3
Reconciliation statement.
CO 3 Reveal The Final Accounts of a sole Trader K2, K3
CO 4 Define the Concepts of Consignment a/c and its various illustrations in K1,K2
Joint venture.
CO 5 Illustrate and list the Various Methods of Depreciation Accounts K1,K2,K3
CO 1 S S S S S
CO 2 S M S S S
CO 3 S L S S S
CO 4 S S S S S
CO 5 S S S S S
19
SYLLABUS
UNIT I (10Hrs)
Accounting Principles – concepts and conventions – Double Entry System of Book keeping –
Journals, Ledgers – Subsidiary Books – Trial Balance - preparation of Cash Book.
UNIT II (15Hrs)
Errors – Classification and Types of Errors – Rectification of errors – Preparation of
Suspense Account - Bank Reconciliation Statement – All models
UNIT III (15Hrs)
Preparation of Final Accounts of a sole trading concern with adjustments.
UNIT IV (20Hrs)
Consignment Accounts – Invoicing goods at cost price – Proforma invoice price –
Valuation of unsold stock – Loss of Stocks – Accounting treatment Normal Loss and Abnormal
Loss. Joint Venture Accounts – Recording in individual venture’s books – Recording in separate
set of books.
UNIT V (15Hrs)
Depreciation Accounting – Depreciation – Concept – Causes – Need – Basic Factor –
Methods – Straight Line – Written Down Value – Annuity – Insurance Policy Method –
Revaluation Method – Depletion Method
Text Books
1. Advanced Accountancy – R. L.Gupta & Radheswamy
2. Advanced Accountancy – Maheshwari & Maheshwar
3. Advanced Accountancy – M.A. Arulanandam and K. S. Raman
4. Advanced Accountancy – S.P. Jain and K.L. Narang
5. Advanced Accountancy – T.S. Reddy and A. Murthy
Reference Books
1. Advanced Accountancy – M.C. Shukla and T.S. Grewal
2. Advanced accountancy – P.C. Tulsian
Note: The questions should be asked in the ratio of 60% for problems and 40% for theory
Pedagogy
Teaching Aids

Module Topic No. of Content Teaching Aids
20
No. Lectures Delivery
Method
UNIT- I
Discussion,
1.1 Accounting Principles, Concepts and Conventions. 2 Green Board
PPT
1.2 Double Entry System 2 Chalk & Talk Green Board
1.3 Journal 1 Chalk & Talk Green Board
1.4 Ledgers 1 Chalk & Talk Green Board
1.5 Subsidiary Books 1 Chalk & Talk Green Board
1.6 Trial Balance 2 Chalk & Talk Green Board
1.7 Preparation of Cash Book 1 Chalk & Talk Green Board
UNIT- II
2.1 Introduction Errors 2 Lecture, PPT
2.2 Classification and Types of Errors 3 Chalk & Talk Green Board
Rectification of Errors, Preparation of Suspense
2.3 5 Chalk & Talk Green Board
Account
Introduction Bank Reconciliation Statement, All
2.4 5 Chalk & Talk Green Board
Models
UNIT- III
3.1 Trading Account with adjustment 5 Chalk & Talk Green Board
3.2 Profit & Loss Account with adjustment 5 Lecture Green Board
3.3 Balance sheet with adjustment 5 Discussion Green Board
UNIT- IV
Introduction Consignment Accounts Discussion,
4.1 2 Green Board
PPT
4.2 Invoicing goods at cost price 4 Chalk & Talk Green Board
4.3 Proforma invoice price 2
Valuation of unsold stock, Loss of Stocks,
4.4 Accounting treatment Normal Loss and Abnormal 5 Chalk & Talk Green Board
Loss.
4.5 Introduction Joint Venture Accounts 1 Chalk & Talk Green Board
4.6 Recording in individual venture’s 3 Chalk & Talk Green Board
4.7 books – Recording in separate set of books 3 Chalk & Talk Green Board
UNIT- V
Introduction Depreciation Accounting, Concept,
5.1 5 Lecture, PPT Green Board
Causes, Need, Basic , Factor
Methods Straight Line, Written Down Value,
5.3 Annuity, Insurance Policy, Method Revaluation 10 Chalk & Talk Green Board
Method, Depletion Method.
Total 75

K. MOHAMMED ABDUL KADER.
21
Semester : I Hours: 60
Subject: CORE -II Credits:4
INTRODUCTION TO COMPUTER AND MS OFFICE
Preamble
To Teach the student computer concepts as related to processing data into useful
information needed in business situations by using word, spreadsheet, Presentations and to
help students to create professional level publications.
Course Outcomes
On the successful completion of the course, Students will be able to

Knowledge
Level
Course Outcome (According to
No
Bloom\s
Taxonomy)
CO1 Learn the basics of computer and its types. K1,K2
CO2 Understand the concepts of Ms-Office words and its features. K2,K3
CO3 Learn the MS-Excel and how it’s implemented & functions. K1,K2,K3
CO4 Define the basics of MS-PowerPoint and create the presentations. K2,K3
They can know the MS-Access and create the database related
CO5 K2,K3
knowledge.
K1 – Knowledge K2 – Understand K3 – Apply
PO1 PO2 PO3 PO4 PO5

CO1 L L M M L
CO2 S L M L M
CO3 S L S M M
CO4 M L M S M
CO5 M L M M M
S – Strong M – Medium L – Low
22
Syllabus
Unit I 10 Hrs
Introduction to computers - History of computers- Basics of computers-Basic
components and functions -Input/ Output devices - External storage devices - Types of
computers.
Unit II 15 Hrs
MS-Word: Creating and Saving a Word document - Applying basic formatting -
working with styles - working with tables - spelling and Grammar - mail merge.
Unit III 10 Hrs
MS-Excel: Creating and Saving an Excel work book - adding and formatting data in
cells - working with tables and chart - Formulas and functions.
Unit IV 10 Hrs
MS-PowerPoint: Creating and Saving Presentation - Basics of presentation - running
and setting up a presentation - Enhancing PowerPoint presentations - Custom animations.
Unit V 15 Hrs
MS Access: Introduction to Access - Creating a Simple Database and Tables -
Entering and Editing Data - Finding, Sorting and Displaying Data.
Textbook
1. Sanjay Saxena: MS- Office 2007 in a Nutshell, Vikas Publishing House Pvt Ltd., 2011.
Reference
1. Kogent Solutions Inc.: Office 2007 in simple steps, Dreamtech publishing, 2009.
Pedagogy
Chalk & Talk, Group Discussion, ICT
Teaching Aids
Black Board, LCD Projector, PPT, Charts and Mind Maps
23
Content
Module No. of
Topic Delivery Teaching Aids
No Lecture
Method
UNIT I
1.1 Introduction to computers 1 Chalk & Talk Black Board
1.2 History of computers 1 Chalk & Talk Black Board
1.3 Basics of computers 1 Chalk & Talk Black Board
1.4 Basic components and functions 1 Chalk & Talk Black Board
1.5 Input/ Output devices 2 ICT LCD Projector
1.6 External storage devices 2 ICT LCD Projector
1.7 Types of computers. 2 ICT LCD Projector
UNIT II
2.1 Ms-word: -introduction 1 Chalk & Talk Black Board
2.2 Creating and saving a word document 2 ICT LCD Projector
2.3 Applying basic formatting 2 ICT LCD Projector
2.4 Working with styles 2 ICT LCD Projector
2.5 Working with tables 3 ICT LCD Projector
2.6 Spelling and grammar 3 ICT LCD Projector
2.7 Mail merge. 2 ICT LCD Projector
UNIT III
3.1 Ms-excel: -introduction 2 Chalk & Talk Black Board
3.2 Creating and saving an excel work book 2 ICT LCD Projector
3.3 Adding and formatting data in cells 2 ICT LCD Projector
3.4 Working with tables and chart 2 ICT LCD Projector
3.5 Formulas and functions. 2 ICT LCD Projector
UNIT IV
4.1 Ms-PowerPoint: introduction 1 Chalk & Talk Black Board
4.2 Creating and saving presentation 1 ICT LCD Projector
4.3 Basics of presentation 2 ICT LCD Projector
4.4 Running and setting up a presentation 2 ICT LCD Projector
4.5 Enhancing PowerPoint presentations 2 ICT LCD Projector
4.6 Custom animations 2 ICT LCD Projector
UNIT V
5.1 MS Access: Introduction to Access 2 Chalk & Talk Black Board
5.2 Creating a Simple Database and Tables 3 ICT LCD Projector
5.3 Entering and Editing Data 3 ICT LCD Projector
5.4 Finding 2 ICT LCD Projector
5.5 Sorting and Displaying Data 5 ICT LCD Projector
TOTAL 90

R.ABIRAMA KRISHNAN
M.ABBAS MANTHIRI
24
Year : I Sub Code: 20UCAC1P
Subject: CORE -III Credits:4
INTRODUCTION TO COMPUTER AND MS OFFICE - LAB

Preamble
To Processing Data into useful Information needed in Business Situations by using Word,
Spreadsheet, Access, Presentations and to help students to Create Professional level Publications.
Course Outcomes

Knowledge
Level
No
Bloom\s
Taxonomy)
CO1 Create a MS document and apply its various features. K3
Create a MS document template and sending mail by using mail
CO2 merge concept. K2,K3
CO3 Prepare a MS Excel worksheet and used various predefined functions.

K1,K3
CO4 Prepare a MS Excel worksheet to create the charts and its types.K2,K3
CO5 Prepare a MS PowerPoint present using different tools. K2, K3

PO1 PO2 PO3 PO4 PO5

CO1 S L M L L
CO2 M L M M L
CO3 M L S M L
CO4 M L S M L
CO5 S L L M L
25
Syllabus
MS WORD 2007 25 Hrs
1. Preparing a Business Letter.
2. Preparing a document with different font, styles, sizes, paragraph formatting, using
header and footer.
3. Compound Interest Table creation.
4. Inserting pictures and clipart in Word document created using template.
5. Design a simple Webpage using Word.
6. Using Mail Merger draft a shareholder’s meeting letter for 5 members.
MS EXCEL 2007 25 Hrs
1. Usage of financial functions (Any Three)
2. Usage of statistical functions (Any Three)
3. Preparation of Depreciation Table.
4. Inventory Worksheet.
5. Creating a sales chart.
MS POWERPOINT2007 25 Hrs
1. Preparation of a Business Presentation.
2. Using Custom Animation in a presentation
3. Using Slide Transaction in a presentation
4. Using Hyperlinks in a presentation.
Pedagogy
Teaching Aids
26
Content
Module No. of
No Lecture
Method
MS WORD 2007
1.1 Preparing a Business Letter.. 4 ICT LCD Projector
Preparing a document with different font,
1.2 styles, sizes, paragraph formatting, using 4 ICT LCD Projector
header and footer.
1.3 Compound Interest Table creation. 4 ICT LCD Projector
Inserting pictures and clipart in Word
1.4 4 ICT LCD Projector
document created using template.
1.5 Design a simple Webpage using Word. 4 ICT LCD Projector
Using Mail Merger draft a shareholder’s
meeting letter for 5 members
MS EXCEL 2007
2.1 Usage of financial functions (Any Three) 5 ICT LCD Projector
2.2 Usage of statistical functions (Any Three) 5 ICT LCD Projector
2.3 Preparation of Depreciation Table. 5 ICT LCD Projector
2.4 Inventory Worksheet. 5 ICT LCD Projector
2.5 Creating a sales chart. 5 ICT LCD Projector
MS POWERPOINT2007
3.1 Preparation of a Business Presentation. 6 ICT LCD Projector
3.2 Using Custom Animation in a presentation 6 ICT LCD Projector
3.3 Using Slide Transaction in a presentation 6 ICT LCD Projector
3.4 Using Hyperlinks in a presentation 7 ICT LCD Projector

R. ABIRAMA KRISHNAN
M. ABBAS MANTHIRI
27
Year : III Sub Code: 20UVED11
Subject: PART –IV Credits: 2
VALUE EDUCATION
Preamble
 Develop the overall personality including physical, mental, emotional and
spiritual aspects
 Demonstrate good manners and cooperative citizenship
 Develop respect for the dignity of individual and society
Knowledge
Level
Bloom’s
Taxonomy)
CO 1
CO 2
CO 3
CO 4
CO 5
CO 1
CO 2
CO 3
CO 4
CO 5
28
Syllabus
UNIT – I: 6 Hrs
Values and the Individual Values meaning – The Significance of Values – Classification
of Values – Need of Value Education – Values and the individual: Self Discipline, Self
Confidence, Self Initiative, Empathy, Compassion, Forgiveness, Honesty and Courage.
UNIT – II: 6 Hrs
Values and Religion Karmayoga in Hinduism – Love and Justice in Christianity –
Brotherhood in Islam – Compassion in Buddhism – Ahimsa in Jainism – and Courage in Sikhism
– Need for Religious Harmony.
UNIT – III 6 Hrs
Values and Society Definition of Society – Democracy – Secularism – Socialism –
Gender Justice – Human Rights – Socio-Political Awareness – Social Integration – Social
Justice.
UNIT – IV 6 Hrs
Professional Values Definition – Accountability – Willingness to learn – Team Spirit –
Competence Development – Honesty – Transparency – Respecting Others – Democratic
Functioning – Integrity and Commitment.
UNIT: V 6 Hrs
Role of Social Institutions in Value Formation Role of Family – Peer Group – Society –
Educational Institutions – Role Models, and Mass Media in value formation.
METHODOLOGY: The each above mentioned values may be taught through parables, new
analysis, role play, group discussions, debates, case studies and field work.
Text Books
1. Value Education, Madurai Kamaraj University Publications
Reference Books
1. Subramanyam, .K , values in Education. Madurai; RamanaPublicaltions, 1995.
2. Doss. A. G. Indian Social Insititutions, Delhi: Forward Publishing Company, 2000.
3. Joseph.K.P, e.d., Peace and Value Education : A Creative
Response to Consumerism and Communalism, Hyderabad: National Institute
of Peace and Value Education. 2003.
4. BediKiran, What Went Wrong….and Continues, Delhi: UBS Publishers and Distributors
Pvt.Ltd., 2005.
5. Sekar, Vincent, Quest for Harmony: An Anthology of Religions in Dialogue,
Bangalore: Claretian Publications, 2001.
Pedagogy
Teaching Aids
29
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
Values and the Individual Values meaning The 2 Discussion Green
1.1 Significance of Values Classification of Board
Values, Need of Value Education
Self Confidence, Self Initiative, Empathy, 2 Lecture Green
1.2 Board
Compassion,
Forgiveness, Honesty and Courage 2 Lecture Green
1.3
Board
UNIT- II
Values and Religion Karmayoga in 6 Lecture Green
Hinduism – Love and Justice in Christianity – Board
2.1 Brotherhood in Islam – Compassion in
Buddhism – Ahimsa in Jainism – and Courage
in Sikhism – Need for Religious Harmony.
UNIT- III
Values and Society Definition of 6 Chalk & Talk Green Board
Society – Democracy – Secularism – Socialism
3.1 – Gender Justice – Human Rights – Socio-
Political Awareness – Social Integration –
Social Justice.
UNIT- IV
Professional Values Definition – 6 Discussion Green
Accountability – Willingness to learn – Team Board
Spirit – Competence Development – Honesty –
4.1
Transparency – Respecting Others –
Democratic Functioning – Integrity and
Commitment
UNIT- V
Role of Social Institutions in Value 6 Lecture Green
Formation Role of Family – Peer Group – Board
5.1
Society – Educational Institutions – Role
Models, and Mass Media in value formation.
Total
30
Year : I Sub Code: 20UCAN11
Subject: NME – I Credits:2
BUSINESS ACCOUNTING (NON- MAJOR ELECTIVE)
Preamble
 To impart the learners the knowledge in fundamental concepts of accounting
 To make the learners understand Journal and Ledgers
 To train the learners the preparation of Final accounts
Knowledge
Level
Bloom’s
Taxonomy)
CO 1 Familiarise with the fundamental aspects of book keeping, accounting K1, K2
and double entry system
CO 2 Recognise the importance of Journal entry and ruling of journal book K1,K2,K3
from accounting perspective
CO 3 Knowledge on subdivision of journal and preparation of Subsidiary K2, k3
books
CO 4 Acquire knowledge on ledger and Trial balance and preparing and K1, K3
balancing the ledger accounts
CO 5 Diagnose the importance of final accounting and prepare final accounts K1,K2,K3
and balance sheets of sole trading concerns
CO 1 S M L M M
CO 2 S L L M M
CO 3 S M L M M
CO 4 S M M M M
CO 5 S L M M M
31
Syllabus
UNIT I (5 Hrs)
Introduction – Book keeping – Accountancy – Double Entry System – Classification of
Accounts – Rules – Scope, Advantages and Limitations of Double Entry System.
UNIT II (5Hrs)
Books of original entry – Journal – Ruling of Journal book – Compound entry- Advantages
of Journal.
UNIT III (5Hrs)
Sub-division of Journal – Subsidiary Books- Purpose – Purchase, Sales and their return
books.
UNIT IV (5Hrs)
Books of final entry – Ledgers – Purpose – Ruling and balancing of the Ledger accounts
– Preparation of Trial Balance from the given balances.
UNIT V (10Hrs)
Final accounts of sole trading concerns with simple adjustments.
Text Books
1. Double Entry Book Keeping – T.S. Crewal
2. Principles and Practice of Accounting – R. Gupta and V.K. Gupta
3. Principles of Accounting – Nagarajan and Vinayagam
4. Fundamentals of Advanced Accounting - R.S.N. Pillai and Bagawathi
Reference Books
1. Advanced Accounts – M.C. Shukla and T.S. Grewal
3. Introduction to Accountancy – T.S. Grewal
Pedagogy
Teaching Aids
32
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
Introduction Accountancy, Classification of 2 Discussion Green Board
1.1 Accounts, Book keeping.
Double Entry System, Rules – Scope, Advantages 3 Lecture Green Board

1.2
and Limitations of Double Entry System
UNIT- II
Books of original entry, Journal, Ruling of 2 Lecture Green Board
2.1 Journal book
Compound entry, Advantages of Journal. 3 Chalk & Talk Green Board

2.2
UNIT- III
3.1 Sub-division of Journal 1 Chalk & Talk Green Board
3.2 Subsidiary Books Purpose 2 Lecture Green Board
3.3 Purchase, Sales and their return books. 2 Discussion Green Board
UNIT- IV
4.1 Books of final entry 1 Discussion Green Board
Ledgers ,Purpose, Ruling and balancing of the 2 Chalk & Talk Green Board
4.2
Ledger accounts
Preparation of Trial Balance from the given 2 Chalk & Talk Green Board
4.3
balances.
UNIT- V
Final accounts of sole trading concerns with 1 Lecture Green Board
5.1
simple adjustments.
5.2 Trading Accounts 3 Chalk & Talk Green Board
Profit & Loss Accounts 3 Chalk & Talk Green Board
5.3 Balance Sheet 3 Chalk & Talk Green Board
Total 30

33
Year : I Sub Code: 20UCAL21
Semester: II Hours : 90
Subject: Language – II Credits: 3
அலுவலகமேலொண்ணே
Preamble
 Play a leading role in the development of ideas that shape the worlds of
business and management;
 Prepare future leaders of business, education, and public service around the
world by delivering the highest quality education to a large and diverse group of
graduate and undergraduate students as well as to practicing executives;
 Maintain an enduring, mutually enriching and intellectually stimulating
relationship with our distinguished alumni and with the community of leading
management practitioners around the world;

Knowledge
Level
Co No. Course Outcome (According to
Bloom’s
Taxonomy)
The students will come to know the Principles, Functions and
CO 1 Importance of office management. Acute knowledge about the project K1 K2
layout.
Acquire skills including Use appropriate office procedures as related to
CO 2 records information management, telephone communications, and mail K1,K2
management.
Read, understand and develop standard types of business documents,
CO 3 K1,K2, k3
Filing the document .
Select and perform office accounting and recordkeeping functions as
CO 4 related to a service business, including computerized application and K2, K3
other equipment’s.
CO 5 Demonstrate appropriate critical thinking in report Writing. K1,K2,K3,
34
CO 1 L S M L S
CO 2 L S S M S
CO 3 L S S L S
CO 4 L S S L S
CO 5 L S S M S
Syllabus
பகுதி- அ
அலுவைக தமைோண்வம இைக்கணம் – வீை அலுவைகத்திை் அவமப் பு
முவறகள் . வீை அலுவைகத்திை் பசயை் போடுகள் மற் றும் முக்கியத்துவம் - அலுவைக
முவற மற் றும் ைவடிக்வககள் - அதிகோரத்வதப் பரவைோக்குதை் – அலுவைக வை் ைவம
வவககள் –அலுவைகத்திை் இைவசதி – பணிக்கு எற் ப சூழ் ிவை – பணிவய
எளிதோக்குதை் .
பகுதி – ஆ
கடித தபோக்குவரத்து மற் றும் பதிதவடுகவளப் பரோமரித்தை் தபோை் கவளக்
வகயோளுதை் – அஞ் சை் துவறவய அவமத்தை் – வமயப் படுத்தபை்ைப் பணி – உள் மற் றும்
பவளி பதோைர்பு வோய் பமோழி தகவை் பதோைர்பு மற் றும் எழுத்து முைம் தகவை் பதோைர்பு –
எழுத்து பணிகள் – அலுவைக அவறகள் வடிவவப் பு –பதோைர்பு எழுதுப் பபோருள் .
பகுதி – இ
தகோப் பிடுதை் – கூறுகள் – அம் சங் கள் – வவகபடுத்துதை் – வரிவசபடுதுதை் –
முவறகள் – வமயக் தகோப் பீடு முவற – பரவைோக்கபை்ை தகோப் பீடு.
பகுதி – ஈ
அலுவைக இய ்திரங் களும் சோதைங் களும் – பை் தவறு சோதைங் கள் – அடிப் பவை
தகோை்போடு - கணிப் பபோறி மற் றும் புள் ளிவிபரம் .
பகுதி – உ
அலுவைக அறிக்வககள் – அறிக்வககள் – வவககள் , அவமப் பு மற் றும் -அலுவைக

பசயைோக்கம் .
Text Books
1. அலுவலக மேலாண்மே
Pedagogy

Teaching Aids
35
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
அலுவைக தமைோண்வம இைக்கணம் , வீை Lecture, Black
அலுவைகத்திை் அவமப் பு முவறகள் . வீை Discussion, Board,
1.1 அலுவைகத்திை் பசயை் போடுகள் மற் றும்
6
PPT LCD
முக்கியத்துவம் Projector
அலுவைக முவற மற் றும் ைவடிக்வககள் , Lecture, Black
அதிகோரத்வதப் பரவைோக்குதை் – அலுவைக Discussion, Board,
1.2 வை் ைவம வவககள் –அலுவைகத்திை் இைவசதி 6 PPT LCD
– பணிக்கு எற் ப சூழ் ிவை – பணிவய Projector
எளிதோக்குதை் .
UNIT- II
கடித தபோக்குவரத்து மற் றும் பதிதவடுகவளப் Lecture, Black
பரோமரித்தை் தபோை் கவளக் வகயோளுதை் – Discussion, Board,
2.1 அஞ் சை் துவறவய அவமத்தை் –
6
PPT LCD
வமயப் படுத்தபை்ைப் பணி Projector
உள் மற் றும் பவளி பதோைர்பு வோய் பமோழி Lecture, Black
தகவை் பதோைர்பு மற் றும் எழுத்து முைம் தகவை் Discussion, Board,
2.2 பதோைர்பு – எழுத்து பணிகள் – அலுவைக 6 PPT LCD
அவறகள் வடிவவப் பு –பதோைர்பு எழுதுப் Projector
பபோருள் .
UNIT- III
தகோப் பிடுதை் – கூறுகள் – அம் சங் கள் , Lecture, Black
3.1 வகபடுத்துதை் , வரிவசபடுதுதை் , வறகள் 6 Discussion, Board,
PPT Projector
வமயக் தகோப் பீடு முவற – பரவைோக்கபை்ை Lecture, Black
3.2 தகோப் பீடு. 6 Discussion, Board,
PPT Projector
UNIT- IV
அலுவைக இய ்திரங் களும் சோதைங் களும் – Lecture, Black
4.1 பை் தவறு சோதைங் கள் – அடிப் பவை தகோை்போடு - 12 Discussion, Board,
கணிப் பபோறி மற் றும் புள் ளிவிபரம் . PPT Projector
UNIT- V
அலுவைக அறிக்வககள் – அறிக்வககள் – Lecture, Black
5.1 வவககள் , அவமப் பு மற் றும் -அலுவைக 12 Discussion, Board,
பசயைோக்கம் . PPT Projector
Total 90

M. PAPPATHI.
36
Year : I Sub Code : 20UCAC21
Semester: II Hours: 75
Subject: CORE – IV Credits: 4
FINANCIAL ACCOUNTING II
Preamble
 To facilitate the understanding of Accounting in general
 To cover the understanding of accounting work of a higher order from the
fundamentals of financial accounting to the advanced level.
 To know the intermediate concepts for assets, liabilities and stakeholders’ equity
in a concise and clear manner
 To develop skill related problem solving and critical thinking
Knowledge
Level
Bloom’s
Taxonomy)
CO 1 Explains the Accounting Standards K1, K2, K3
CO 2 Prepare Single Entry or Account of Incomplete Record. K1, K2
CO 3 Prepare the Final Account of Non – Trading Organisation K1, K2
CO 4 Illustrate the Insurance Claims for the Firm K2
CO 5 Demonstrate and make use of Average due date account. K1, K2
CO 1 S M M S S
CO 2 S M M M S
CO 3 S S L M M
CO 4 S L S S S
CO 5 S M S S S
37
Syllabus
UNIT I (15 Hrs)
Accounting Standards – Meaning – Objectives- Need- Signification- Indian Accounting

Standards- Accounting Standards 1, Accounting Standards 2, Accounting Standards 6,
Accounting Standards 10, Accounting Standards 14.
UNIT II (15 Hrs)
Single Entry System Or Accounts From Incomplete Records – Statement of Affairs

Methods – Conversion method
UNIT III (15 Hrs)

Preparation of Receipts and Payments Account, Income and Expenditure account and
Balance Sheet of Non-trading organisations
UNIT IV (15 Hrs)

Insurance Claims – Loss of stock policy – Loss of profit policy – Application of Average
Clause.
UNIT V (15 Hrs)

Average due date – Calculation of due date based on holidays intervention- Interest
calculation.
Text Books
1. Advanced Accountancy – R. L.Gupta & Radheswamy -
Reference Books
Pedagogy
Teaching Aids
38
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
Accounting Standards, Meaning, Objectives, 1
1.1 Discussion Green Board
Need
1.2 Signification- Indian Accounting Standards- 1 Lecture Green Board
1.3 Accounting Standards 1 2 Lecture Green Board
1.4 Accounting Standards 2 2 Discussion Green Board
1.5 Accounting Standards 6 3 Lecture Green Board
3 Discussion
1.6 Accounting Standards 10 Green Board
3 Discussion
1.7 Accounting Standards 14 Green Board
UNIT- II
2.1 Single Entry System 5 Chalk & Talk Green Board
2.2 Statement of Affairs Methods 5 Chalk & Talk Green Board
2.3 Conversion method 5 Chalk & Talk Green Board
UNIT- III
Preparation of Receipts and Payments 5 Chalk & Talk
3.1 Green Board
Account,
Income and Expenditure account 5 Chalk & Talk
3.2 Green Board
Balance Sheet of Non-trading organisation 5 Chalk & Talk
3.3 Green Board
UNIT- IV
4.1 Insurance Claims 5 Chalk & Talk Green Board
4.2 Loss of stock policy, Loss of profit policy 5 Chalk & Talk Green Board
Application of Average Clause. 5 Chalk & Talk
4.3 Green Board
UNIT- V
5.1 Average due date 5 Chalk & Talk Green Board
Calculation of due date based on holidays 5 Chalk & Talk
5.2 intervention Green Board
5.3 Interest calculation 5 Chalk & Talk Green Board

Total 75

39
Subject: CORE -V Credits: 4
FUNDAMENTALS OF C PROGRAMMING
Preamble
To Promote the knowledge of Basic Concepts through C, after the successful completion of the
course the student must be able to construct an Application with C.
Course Outcomes

Knowledge Level
(According to
Course Outcome
No Bloom\s
Taxonomy)
CO1 Describe the concepts and features of C language. K1,K2
CO2 Define operators and its types and input/output functions. K2
CO3 Explain the decision making statements. K2,K3
CO4 Describe the arrays and various functions. K2,K3
CO5 Well known the concepts of structures & union in C language. K3

PO1 PO2 PO3 PO4 PO5
CO1 L L M M L
CO2 L L M L L
CO3 M L S M L
CO4 L L L M M
CO5 M L M M L
40
Syllabus
UNIT I 10 Hrs
C FUNDAMENTALS: The C Character Set – Identifiers and keywords – Data types –
Constants Variables - Arrays – Declarations – Expressions – Statements – Symbolic Constants.
UNIT II 15 Hrs
OPERATORS, I/O STATEMENTS: Operators – Arithmetic – Unary – Relational and
Logical - Assignment and Conditional - Comma operator – Library Functions – I/O Statements –
getchar, putchar, scanf, printf, gets and puts.
UNIT III 10 Hrs
CONTROL STATEMENTS: if-else - switch-case - while - do-while – for - Nested control
Structures- break – continue.
UNIT IV 15 Hrs
ARRAYS: Defining an Array - Processing Array - Arrays and Functions - Multidimensional
Arrays – Arrays and Strings. FUNCTIONS: Function Declaration - Definition - Calling – Passing
values to functions.
UNIT V 10 Hrs
STRUCTURES AND UNIONS: Defining a Structure – Processing a Structure – Structures
and Pointers– Passing Structures to Functions – Unions – Pointers Declaration-Passing pointers to
functions.
Textbook
1. Balagurusamy E, “Programming in ANSI C”, Tata McGraw-Hill, New Delhi, 2002.
Reference
1. Brain W. Kernighan, Dennis M Ritchie, “C Programming Language”, Prentice Hall of India, New
Delhi, 2000.
2 .Herbert Schildt, “C The Complete Reference”, Tata McGraw Hill, New Delhi, 2002
3. Byron. S. Gottfried, “Programming with C”, Tata McGraw-Hill, New Delhi, 2001.
Pedagogy
Teaching Aids
41
Content
Module No. of
No Lecture
Method
UNIT I
1.1 C FUNDAMENTALS-Introduction 1 Chalk & Talk Black Board
1.2 The C Character Set 1 Chalk & Talk Black Board
1.3 : Identifiers and keywords 1 Chalk & Talk Black Board
1.4 Constants - Variables 1 ICT LCD Projector
1.5 Arrays- Data types- Declarations 2 ICT LCD Projector
1.6 Expressions – Statements 2 ICT LCD Projector
1.7 Symbolic Constants 2 ICT LCD Projector
UNIT II
2.1 OPERATORS, I/O STATEMENTS: Operators 2 Chalk & Talk Black Board
2.2 Arithmetic – Unary 2 ICT LCD Projector
2.3 Relational and Logical 2 ICT LCD Projector
2.4 Assignment and Conditional- Comma operator 3 ICT LCD Projector
2.5 Library Functions – I/O Statements 2 Chalk & Talk Black Board
2.6 getchar, putchar, 2 ICT LCD Projector
2.7 scanf, printf, gets and puts 2 ICT LCD Projector
UNIT III
3.1 CONTROL STATEMENTS: -Introduction 2 Chalk & Talk Black Board
3.2 if-else - switch-case 2 ICT LCD Projector
3.3 while - do-while 2 ICT LCD Projector
3.4 for - Nested control Structures 2 ICT LCD Projector
3.5 break – continue. 2 ICT LCD Projector
UNIT IV
4.1 ARRAYS: -Introduction 2 Chalk & Talk Black Board
4.2 Defining an Array - Processing Array 2 ICT LCD Projector
4.3 Arrays and Functions- Multidimensional Arrays 3 ICT LCD Projector
4.4 Arrays and Strings 3 ICT LCD Projector
4.5 FUNCTIONS: Function Declaration - Definition 2 ICT LCD Projector
4.6 Calling – Passing values to functions. 3 ICT LCD Projector
UNIT V
5.1 STRUCTURES AND UNIONS:- Introduction 2 Chalk & Talk Black Board
5.2 Defining a Structure- Processing a Structure 2 ICT LCD Projector
5.3 Structures and Pointers 2 ICT LCD Projector
5.4 Passing Structures to Functions 2 ICT LCD Projector
5.5 Unions 2 ICT LCD Projector
R.ABIRAMA KRISHNAN & M.ABBAS MANTHIRI

Year : I Sub Code: 20UCAC2P
42
Subject: CORE – VI Credits: 4
FUNDAMENTALS OF C PROGRAMMING - LAB
Preamble
To promote the knowledge of Basic Concepts through C, and practical knowledge after the
successful completion of the course the student must be able to construct an Application with C.
Course Outcomes

Knowledge
Level
No
Bloom\s
Taxonomy)
Analyze mathematical formula in C program. K2,K3
CO1
Applying control statements in C program. K3
CO2
Construct various program using arrays and user defined
CO3 K2, K3
functions.
Prepare a C program using structure concept. K2,K3
CO4
Draft a C program using pointers.
CO5 K3
PO1 PO2 PO3 PO4 PO5

CO1 L L M M L
CO2 M L S M M
CO3 L M M S L
CO4 L M M M L
CO5 M L S S L
Syllabus
43
S.No PROGRAM LIST Hours
1 Program to Calculate Simple Interest. 7
2 Program to Calculate Compound Interest. 7
3 Program to Calculate Mean, Variance and Standard variation. 7
4 Depreciation by Two methods. 7
5 Implementation of Students Marks processing using Arrays. 7
6 Program to find Factorial of N numbers using Recursive. 8
7 Preparation of Electricity bill using Structure. 8
8 Preparation of Employee Pay slips using Structure. 8
9 Program to Calculate payback period and Accounting rate of return. 8
10 Implementation of Stack operation using pointers 8
Pedagogy
Teaching Aids
44
Content
Module No. of
No Lecture
Method
PROGRAM LIST
1 Program to Calculate Simple Interest. 7 ICT LCD Projector
2 Program to Calculate Compound Interest. 7 ICT LCD Projector
Program to Calculate Mean, Variance and
3 7 ICT LCD Projector
Standard variation.
4 Depreciation by Two methods. 7 ICT LCD Projector

Implementation of Students Marks processing
using Arrays.
Program to find Factorial of N numbers using

Recursive.
7 Preparation of Electricity bill using Structure. 8 ICT LCD Projector

Preparation of Employee Pay slips using
Structure.
Program to Calculate payback period and

Accounting rate of return.
Implementation of Stack operation using

10 pointers. 8 ICT LCD Projector

R.ABIRAMA KRISHNAN
M.ABBAS MANTHIRI
45
Year : III Sub Code: 20UEVS21
Subject: PART –IV Credits: 2
ENVIRONMENTAL STUDIES
Preamble
 Demonstrate basic knowledge about Ecology, Living Organisms and its allied
problems.
 Acquire skills to help individuals in identifying and solving problems related to
pollution.
 Motivate public to understand the values of Conservation of Biodiversity.
Knowledge
Level
Bloom’s
Taxonomy)
CO 1
CO 2
CO 3
CO 4
CO 5
CO 1
CO 2
CO 3
CO 4
CO 5
46
Syllabus
UNIT – I: Earth and its Environment 6 Hrs

a) Earth- formation and Evolution of Earth over time - structure of Earth and its components –
Atmosphere, Lithosphere, Hydrosphere and Biosphere.
b) Resources – renewable and non-renewable resources
UNIT – II: Ecology and ecosystem concepts 6 Hrs

a) Ecology – definition - Ecosystem : Definition – structure and function – energy flow – food
chain and Food web – one example for an ecosystem
b) Biogeochemical cycles – Nitrogen, carbon, Phosphorous and Water
UNIT – III: Biodiversity of India 6 Hrs

a) Introduction – definition – Values of Biodiversity _ Threat to Biodiversity –Conservation of
Biodiversity
b)Biodiversity of India – as a mega diversity nation – bio-geographical distribution – Hot spots
of biodiversity – National Biodiversity conservation Board and its function
UNIT – IV: Pollution and Global issues 6 Hrs

a) Definition, causes, effects and control measures of Air, Water, Soil, Marine, Noise, Thermal
and Nuclear pollution
b) Global issues: Global Warming and Ozone layer Depletion
UNIT – V: Development and Disaster Management 6 Hrs

a) Sustainable Development – Sustainable Agriculture – Organic farming, Irrigation – Water
harvesting and Waste recycling – Cyber waste and management
b) Disaster Management – Flood and Drought – Earthquake and Tsunami – Landslides and
Avalanches – Cyclones and Hurricanes –Precautions, Warnings, Rescue and Rehabilitation.
Text Books
1. Environmental studies – Published by Madurai Kamaraj University.
References:
1. Environmental Studies by Dr.N.Arumugam &Prof.V.Kumarasan, Saras Publication-2009.
2. Environmental Studies by Bharathiar University, Coimbatore – 2004.
Pedagogy
Teaching Aids
47
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
Discussion Green
1.1 Earth and its Environment
Board
UNIT- II
Ecology and ecosystem concepts Lecture Green
2.1
Board
3.1 Biodiversity of India Chalk & Talk Green Board

UNIT- IV
Pollution and Global issues Discussion Green
4.1
Board
UNIT- V
Development and Disaster Management Lecture Green
5.1
Board
Total
48
Year : I Sub Code: 20UCAN21
Subject: NME – II Credits: 2
RETAIL MARKETING (NON- MAJOR ELECTIVE)
Preamble
 To make learners understand the basic concepts of retail marketing
 To enable the learners understand the functions of retailers
 To help learners understand consumerism
Knowledge
Level
Bloom’s
Taxonomy)
CO 1 Keep student’s fundamental knowledge about retail marketing and K1, K2
consumer behavior
CO 2 Recognise the importance of service and quality in retailing, Retail K1,K2
marketing mix, product and Merchandise Management
CO 3 Have a Knowledge of pricing, promotion, logistics and distribution of K1,K2, k3
retailing
CO 4 Articulate Methods and approaches to retail marketing planning, retail K1, K3
location and Management of a retail brand and its applications
CO 5 Diagnose the need of consumerism and ethics in retailing, International K1,K2,K3
retailing and future of retailing
CO 1 S S M M L
CO 2 S S M M L
CO 3 S S M M L
CO 4 S S M M L
CO 5 S S M M L
Syllabus
49
UNIT I (6 Hrs)
Introduction – Retailing as an activity – Retail Marketing – Consumer behaviour and
retails operations.
UNIT II (6 Hrs)
Management of service and quality in retailing – - Retail marketing mix and product –
Merchandise Management.
UNIT III (6 Hrs)

Retail pricing – Retail promotion – Retail logistics and distribution.
UNIT IV (6 Hrs)
Methods and approaches to retail marketing planning – retail location strategies and
decisions – Management of a retail brand and its applications
UNIT V (6 Hrs)
Consumerism and ethics in retailing – International retailing – Future of retailing.
Text Books
1. Retail Marketing Management – David Golbert
2. Retailing an Introduction – Rover Cox
Reference Books
1. Retail Management: A Strategic Approach – Barry Berman, Joel R. Evans
2. Merchandising and Match for Retailing – Cynthia R
Pedagogy
Teaching Aids
50
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
1.1 Introduction Retail Marketing 2 Lecture, PPT Green Board
1.2 Retailing as an activity 2 Chalk & Talk Green Board
1.3 Consumer behaviour and Retails operations 2 Lecture PPT Green Board
UNIT- II
2.1 Management of service and quality in retailing 2 Lecture PPT Green Board
2.2 Retail marketing mix and product 2 Chalk & Talk Green Board
2.3 Merchandise Management. 2 Chalk & Talk Green Board
UNIT- III
3.1 Retail pricing 2 Chalk & Talk Green Board
3.2 Retail promotion 2 Lecture PPT Green Board
2 Discussion Green Board
3.3 Retail logistics and distribution
PPT
UNIT- IV
Methods and approaches to retail marketing 2 Discussion Green Board
4.1
planning PPT
4.2 Retail location strategies and decisions – 2 Chalk & Talk Green Board
Management of a retail brand and its 2 Discussion
applications PPT
UNIT- V
5.1 Consumerism and ethics in retailing 2 Lecture PPT Green Board
5.2 International retailing. 2 Chalk & Talk Green Board
5.3 Future of retailing 2 Chalk & Talk Green Board
Total 30


Year : II Subject Code: 20UCAC31
Semester: III Hours: 75
Subject: CORE- VII Credits:4
FINANCIAL ACCOUNTING –III
51
Preamble
 To acquaint the learners with the knowledge about Fire Insurance Claims, Royalty
accounts, Insolvency accounts
 To impart the learners to the knowledge of Branch and Hire purchase Accounting
 To develop skill related problem solving and critical thinking
Knowledge
Level
CO No Course Outcome (According
to Bloom’s
Taxonomy)
Explain the meaning of Royalty; Preparation of Royalty Accounts –
CO 1 Minimum Rent A/c, Short Workings A/c, Recoupment of Short K1,K2,K3
Workings and surplus – Accounting Treatment if Lessor and Lessee.
Meaning and Definition of Insolvency; Individual and Firm,
CO 2 K1,K2,K3
Statement of Affairs and Deficiency/Surplus Account.
Impart the knowledge of Branch and its Types; Departments and its
CO 3 K1,K2, K3
Types; Preparing Various Accounts.
CO 4 Describe the Accounts of Hire Purchase and Installment System. K1,K2
Impart the knowledge of Investment Accounting and Accounting for
CO 5 K1,K2,K3
Containers and Voyage.
CO 1 S M S S S
CO 2 S S S S M
CO 3 S M S S S
CO 4 S S S S M
CO 5 S S S S M
52
Syllabus Subject Code: 20UCAC31
UNIT I (12Hrs)
Royalty Accounts – Minimum Rent – Short Workings – Recoupment of Short Workings
– Surplus- Accounting Treatment in the books of Lessor and Lessee.
UNIT II (15Hrs)
Insolvency Accounts – Individual and firm – Statement of Affairs – Deficiency/Surplus
Account (List H)
UNIT III (18Hrs)

Branch Accounts and Departmental accounts Types of Branches – Branch not keeping
full system of accounting. Debtors system only – Branch keeping full system of accounting
(excluding foreign branches). Departmental Accounts – basis of allocation of expenses – Inter-
Departmental transfer at cost or selling price. Departmental Trading Account
UNIT IV (15Hrs)
Hire purchase accounting – Calculation of interest – Cash price – Accounting treatment
in the books of Hire Purchaser and Hire Vendor – Default and repossession (Excluding Hire
Purchase Trading Account) - Installment Purchase System (Theory only)
UNIT V (15Hrs)
Investment Accounting - Accounting for Packing or Containers – the packages
containers are returnable and non-returnable and customers are charged spartanly for packaging
voyage Account – introduction preparation of voyage account – unfinished voyage
Text Books
Reference Books
3. Advanced Accountancy – R. L.Gupta & Radheswamy -
4. Advanced Accountancy –Maheshwari & Maheshwar
Pedagogy
Teaching Aids
53
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
Royalty Accounts, Minimum Rent – Short
1.1 Workings, Recoupment of Short Workings, 6 Discussion, Black Board
Surplus
Accounting Treatment in the books of
1.2 6 Chalk & Talk Black Board
Lessor and Lessee.
UNIT- II
2.1 Insolvency Accounts for Individual, 1 Lecture, PPT Black Board
2.2 Insolvency Accounts for firm, 1 Chalk & Talk Black Board
2.3 Statement of Affairs for Individual, 3 Chalk & Talk Black Board
2.4 Statement of Affairs for firm 4 Chalk & Talk Black Board
Insolvency Accounts for Individual and
firm Deficiency/Surplus Account (List H)
UNIT- III
3.1 Branch Accounts Types of Branches 2 Chalk & Talk Black Board
Branch not keeping full system of
3.2 6 Lecture Black Board
accounting Debtors system only
Branch keeping full system of accounting
3.3 5 Discussion Black Board
(excluding foreign branches).
Departmental Accounts – basis of allocation
3.4 of expenses Inter Departmental transfer at 5 Discussion Black Board
cost or selling price
UNIT- IV
4.1 Hire purchase accounting 1 Discussion, Black Board
4.2 Calculation of Interest 2 Chalk & Talk Black Board
Cash price Accounting treatment in the
books of Hire Purchaser and Hire Vendor
Default and repossession (Excluding Hire
Purchase Trading Account) -
4.5 Installment Purchase System (Theory only) 3 Chalk & Talk Black Board
UNIT- V
5.1 Investment Accounting 5 Lecture, PPT Black Board
5.3 Accounting for Packing or Containers 5 Chalk & Talk Black Board
5.4 Voyage Account 5 Lecture, PPT Black Board
Total 75

K. M. SHIBHATHLLAH.
54
Semester: III Hours:60
Subject: CORE- VIII Credits:3
E-COMMERCE
Preamble
 To make the students acquire knowledge on E-Commerce concepts in the present
corporate world.
 To understand the technological changes and various business strategies
 To impart knowledge about E-Commerce working models.
Course Outcomes

Knowledge
Level
CO No
Bloom\s
Taxonomy)
CO1 Demonstrate the knowledge of E-Commerce and its types K2,K3
CO2 Predict the E-Commerce types and its process K3,K4
CO3 Acquire the Knowledge of EDI. K2,K3
CO4 Recognized the various E-Commerce Security its usage K3,K4,
CO5 Describe the E-Payment types and its process K2,K4

PO1 PO2 PO3 PO4 PO5

CO1 L S S M M
CO2 M M S S M
CO3 L M L L L
CO4 L L S M M
CO5 M S M L M
55
Syllabus Sub Code: 20UCAC32
UNIT I 10 Hrs
E-Commerce : Meaning-Classification of E-Commerce-Advantages and Issues in
E Commerce-E-Commerce Business Models-M-Commerce: Meaning- Wireless
Technology Wireless LAN- Wireless Application Protocol.
10 Hrs
UNIT II
E-Commerce Types : Defining B2B- B2B Models - Merits and Demerits of B2B-
Difference between B2B and B2C -Supply Chain Management.
10 Hrs
UNIT III
EDI: Meaning Architecture of EDI- Process of EDI -Benefits of EDI - Limitations
of EDI.
15 Hrs
UNIT IV
E-Security: Security in Cyber Space-Designing for security-Risk Affordability-Kinds
of Threats-Client and Server Security Threats -The Virus-Security Protection and Recovery
UNIT V 15 Hrs
E-Payment System: E-Money-Requirement for Internet based payment-Types of
E Payment System : Credit card-Debit card- Smart Card - Electronic Fund
Transfer Automated Clearing house.
Textbook
1. Elias M.Awad, “Electronic Commerce”, Published by dorling Kindersley (India ) Pvt Ltd.
New Delhi, Indiai, 3rd Edition, 2007.
Reference
1. Ravi Kalakota &Andrew B.Whinston, “Frontiers of Electronic Commerce”, Dorling
Kindersley (India) Pvt.Ltd, Pearson Education, 2013.
2. Daniel Minoli, Emma Minoli, “Web Commerce Technology Handbook”,Tata McGraw Hill
Publishing, New Delhi, 2009.
Pedagogy
Chalk and Talk, Group Discussion, ICT
Teaching Aids
56
Content
Topic Delivery
No Lecture Aids
Method
UNIT I
E-Commerce : Meaning-Classification of E-
1.1 2 Chalk and Talk Black Board
Commerce
1.2 Advantages and Issues in E Commerce- 2 Chalk and Talk Black Board
E-Commerce Business Models- M-Commerce:
Meaning.
1.4 Wireless Technology Wireless LAN 2 Chalk and Talk Black Board
1.5 Wireless Application Protocol. 2
UNIT II
2.1 E-Commerce Types : Defining B2B- 2 Chalk and Talk Black Board
2.2 B2B Models 2 Chalk and Talk Black Board
2.3 Merits and Demerits of B2B 2 Chalk and Talk Black Board
2.4 Difference between B2B and B2C 2 Chalk and Talk Black Board
2.5 Supply Chain Management 2 Chalk and Talk Black Board
UNIT III
3.1 EDI: Meaning 2 Chalk and Talk Black Board
3.2 Architecture of EDI 2 Chalk and Talk Black Board
3.3 Process of EDI 2 Chalk and Talk Black Board
3.4 Benefits of EDI 2 Chalk and Talk Black Board
3.5 Limitations of EDI 2 Chalk and Talk Black Board
UNIT IV
4.1 E-Security: Security in Cyber Space 3 Chalk and Talk Black Board
4.2 Designing for security-Risk Affordability 3 Chalk and Talk Black Board
4.3 Kinds of Threats-Client and Server Security 3 Chalk and Talk Black Board
4.4 Threats -The Virus 3 Chalk and Talk Black Board
4.5 Security Protection and Recovery 3 Chalk and Talk Black Board
UNIT V
5.1 E-Payment System: E-Money 3 Chalk and Talk Black Board
5.2 Requirement for Internet based payment 3 Chalk and Talk Black Board
Types of E Payment System : Credit card-
Debit card- Smart Card
5.4 Electronic Fund Transfer 3 Chalk and Talk Black Board
5.5 Automated Clearing house. 3 Chalk and Talk Black Board
Total 60
R. ABIRAMAKRISHNAN. & M. ABBAS MANTHIRI.
57
Year : II Subject code: 20UCAC3P
Subject: CORE- IX Credits: 3
DATABASE MANAGEMENT SYSTEM - LAB

Preamble
 To have the basic knowledge in Database Management System, and Basic SQL Commands in Lab
Practical’s.
Course Outcomes
Knowledge
Level
Co No
Bloom\s
Taxonomy)
Prepare a database using ms-access concept and perform various
CO1 operations using queries K2,K3
Create a database apply the condition as well as filter the data

CO2 technique. K2,K3
Draft a program to perform various SQL Query and Build in

CO3 K1,K3
functions
Apply the sequential and iterative concepts.
CO4 K2,K3
Utilize the database PL/SQL tools.
CO5 K1,K3
PO1 PO2 PO3 PO4 PO5
CO1 S S M M L
CO2 M M L L L
CO3 M L M M M
CO4 L L M M L
CO5 M L M M L
Pedagogy
Teaching Aids
58
Content
Topic Delivery
No Lecture Aids
Method
MS-ACCESS – LAB
Create an order table with fields :
1 Order-id, Cust-id, Customer Name, Product, Name, 9 LCD
ICT
Quantity, and Price & Amount, Projector
Create Query to Calculate Amount
Create a database having the following fields:
2 S No, Name, Date of Join, Basic pay, DA, HRA,CA, PF, 9 LCD
ICT
ITAX, ne TPAY. DA=33 Of BP, HRA=15%, CCA=7.5%, Projector
PF=8.9%, ITAX=10%. Create Query to calculate Net pay.
Create a database having the following fields:
3 9 LCD
RegNo,Name,Mark1,Mark2,Mark3,Total,Average,Result ICT
Projector
and Grade. Calculate total, average, using Query.
Create a table “emp” with the following fields:
4 EmpNo, EmpName, BP,HRA,TA,DA,DED,NP and add 10 9 LCD
ICT
records. Generate a Report “Payroll” with the following Projector
condition Basicpay>20000.
Create a database having the following fields.:
5 9 LCD
SNo, Name, Address, City, Pincode, PhoneNo, Create a ICT
Projector
Form
ORACLE – LAB
1 Create an employee table in SQL and process at least 10 9 LCD
ICT
queries using DDL and DML. Projector
2 Program to find Factorial of N numbers using Iterative 9 LCD
ICT
controls Projector
3 Program to find Biggest of three numbers using Sequential 9 LCD
ICT
controls. Projector
4 Implementation of Inventory table using Built-In exception 9 LCD
ICT
Projector
5 9 LCD
Implementation of Negative salary using database triggers. ICT
Projector
Total 90
Note: 100 % Practical

R. ABIRAMA KRISHNAN
M. ABBAS MANTHIRI
59
Subject: CORE- X Credits:3
COST ACCOUNTING
Preamble
To Understand the Various Techniques of Cost and Management Accounting in
Business Decision Making Process
Knowledge
Level
Co No Course Outcome (According
to Bloom’s
Taxonomy)
CO 1 Define the underlying terminologies in Cost Accounting K1,K2
Measure the various techniques which are boosting the cost
CO 2 accounting effectively and labour and measure the man power in K1,K2,K3
accounting terms
CO 3 Compute and analysis the allocation and distribution of overheads K2, K3
CO 4 Illustrate Apply Job Costing, Contract Costing and Service costing K1,K2
Organize the Process Costing and Solve the difference between
CO 5 K1,K2,K3
finance and cost records
CO 1 S M S S M
CO 2 S S S S S
CO 3 S M S S M
CO 4 S S S S S
CO 5 S S S S S
60
UNIT I (10Hrs)
Cost Accounting – Meaning – Objectives – Importance – Advantages and Disadvantages
– Cost Accounting vs Financial Accounting vs. Management Accounting – Classification and
Elements of Cost – Components of Total Cost – Preparation of Cost Sheet.
UNIT II (20 Hrs)
Material – Purchase of Material – Purchase Procedure – Store Keeping – Different Levels
of Stock – Material Issue Procedure (LIFO – FIFO) Pricing of Material – Labour – Control of
Labour Cost – Method of Remunerating Labour – Incentive Wage Plan (Halsey Premium Plan,
Rowan Plan, Taylor’s differential Piece rate system, Merrick’s Multiple Piece Rate System –
UNIT III (15 Hrs)

Overhead – Meaning – Classification – Allocation – Apportionment -Primary
Distribution – Secondary Distribution (Direct Method only) – Absorption (Simple Problems
Only)
UNIT IV (15Hrs)
Methods of Costing – Job Costing – Batch Costing – Service Costing (Operating
Costing) – Contract Costing.
UNIT V (15Hrs)
Process Costing – Normal loss and abnormal loss - Reconciliation of Cost and Financial
Accounting – Reasons – Procedure for Reconciliation
Text Books
1. R.S.N. Pillai & Bagavathi – Cost Accounting, S. Chand & Company Ltd.,
2. S.N. Maheswari – Cost Accounting
Reference Books
1.Dr. S.N. Maheswari – Cost accounting – Sulthan Chand & sons, New Delhi.
Pedagogy
Teaching Aids
61
Module No. of Content Delivery
Topic Teaching Aids
No. Lectures Method
UNIT- I
Discussion,
1.1 Cost Accounting, Meaning 2 Black Board
PPT
Objectives , Importance of Cost Accounting
Advantages and Disadvantages
Cost Accounting vs Financial Accounting vs.
Management Accounting
Classification and Elements of Cost Components
of Total Cost
1.5 Preparation of Cost Sheet 5 Chalk & Talk Black Board
UNIT- II
Material Purchase of Material Purchase
2.1 Procedure Store Keeping 5 Lecture, PPT Black Board
Different Levels of Stock Material Issue

Procedure (LIFO – FIFO) Pricing of Material
Labour Control of Labour Cost Method of
Remunerating
2.4 Labour Incentive, Wage Plan 5 Chalk & Talk Black Board
UNIT- III
3.1 Methods of Costing 3 Chalk & Talk Black Board
3.2 Overhead Meaning, Classification, 6 Lecture Black Board
Allocation, Apportionment, Primary Distribution,
Secondary Distribution, Absorption
UNIT- IV
4.1 Methods of Costing – 3 Discussion Black Board
4.2 Job Costing, Batch Costing 6 Chalk & Talk Black Board
4.3 Service Costing (Operating Costing) 3 Chalk & Talk Black Board
4.4 Contract Costing 3 Chalk & Talk Black Board
UNIT- V
5.1 Process Costing 5 Lecture, PPT Black Board
5.3 Normal loss and abnormal loss - 5 Chalk & Talk Black Board
Reconciliation of Cost and Financial Accounting
5.4 5 Lecture, PPT Black Board
Reasons
Total 75
62
Subject: CORE – XI Credits: 3
PRINCIPLES OF MANAGEMENT
Preamble
 To develop a basic understanding about the management concepts as well as of
human in various managerial processes in organisation
Knowledge
Level
No Course Outcome
(According to
Bloom’s
Taxonomy)
Acquire knowledge about the concept of Management and explain K1,K2,K3
CO 1
the contribution of Management thinkers.
Describe the importance, characteristics of planning, planning K1,K2
CO 2
process, forecasting and describe making process.
CO 3 Analyses the structure and types of organisation K1,K2
Explained the concept of direction and various elements of K1,K2,K3

CO 4
direction
Construct the ability to understand the concept of co-ordination,
CO 5 control and various controlling techniques (used in the business K1,K2,K3
operation)
CO 1 S S S S S
CO 2 S S S S S
CO 3 M S S M S
CO 4 S S S S M
CO 5 S S S S S
63
UNIT I (12 Hrs)
Management and Overview– Meaning And Definition, Nature, Scope, Importance -
Function – Functional Areas of Management- Scientific management F.W. Taylor Henry Fayol
14 principles - Modern Theory of Peter F Drucker – MBO - Importance – Advantages and
Disadvantages.
UNIT II (12 Hrs)
Planning –Meaning and Definition – Nature, Objectives, Importance, Advantages and
limitations of planning- Planning Process – Types of Planes – Decision - Making - Meaning and
definition , Features , Decision Making – types of decision – Factors involved in decision
Making process.
UNIT III (12 Hrs)
Organising – Meaning and Definition, nature – Process and Importance of organising –
Organizational structure – significance – types , formal and Informal – Line and Staff authority –
Departmentation – Centralisation and Decentralisation – Delegation of Authority- staffing –
definition- steps in staffing process
UNIT IV (14 Hrs)
Directing – Meaning, Nature, scope – Leadership - Meaning and Definition, – Leadership
qualities – Leadership styles – Supervision- Meaning – Styles – Span of control - Morale and
Motivation –Importance of Motivation process – Types of Motivation – Motivational theories
Maslow‟s Need Hierarchy Theory, Herzberg‟s Two Factor Theory Clyton Alderfer’s ERG
Theory– Communication - Meaning , Importance, Process and flow of communication –
Communication Network – Methods of Communication – Barriers to Communication
UNIT V (10 Hrs)
Co-ordination – Meaning – Importance - Controlling – Importance, Principles,
Characteristics – Steps in control – Process of Controlling – Types of Control – Requirements
for effective control
Text Books
1. Principles and practice of Management – R. S Gupta , B. D Sharma, N.S Bhalla (Kalyani
Publishers, 2012)
2. Principles of Management – G.K VijayaRaghavan and M. Siva kumar Lakshmi Publications,
Chennai 2011
Reference Books
1. Principles and practice of Management – R.S.N. Pillai & S.Kala , S.Chand Publication.
2. Business Management - Dinkar Pagare – Sultan Chand & Sons
Pedagogy
Teaching Aids
64
No. of Content
Module Teaching
Topic Lectur Delivery
No. Aids
es Method
UNIT- I
Management and Overview– Meaning And Discussion,
1.1 3 Black Board
Definition, Nature, Scope, Importance PPT
1.2 Function Functional Areas of Management- 4 Chalk & Talk Black Board
Scientific management F.W Henry Fayol 14
1.3 principles - Modern Theory of Peter F 3 Chalk & Talk Black Board
Drucker
MBO - Importance – Advantages and
1.4 2
Disadvantages.
UNIT- II
Planning Meaning and Definition – Nature,
2.1 Objectives, Importance, Advantages and 3 Lecture, PPT Black Board
limitations of planning
2.2 Planning Process Types of Planes 4 Chalk & Talk Black Board
Decision Making Meaning and definition,
Features, Decision -making process types of
decision Factors involved in decision
Making.
UNIT- III
Organising Meaning and Definition, nature
– Process and Importance of organising
Organizational structure significance types
3.2 , formal and Informal – Line and Staff 3 Lecture Black Board
authority
Departmentation Centralisation and
3.3 Decentralisation Delegation of Authority. 3 Discussion Black Board
staffing – definition-
3.4 Steps in staffing process 3
UNIT- IV
Directing – Meaning, Nature, scope –
4.1 Leadership - Meaning and Definition, – 4 Discussion Black Board
Leadership qualities – Leadership styles –
Supervision- Meaning – Styles – Span of
control -
Morale and Motivation –Importance of
Motivation process – Types of Motivation –
4.3 Motivational theories Maslow‟s Need 4 Chalk & Talk Black Board
Hierarchy Theory, Herzberg‟s Two Factor
Theory Clyton Alderfer’s ERG Theory–
65
Communication - Meaning , Importance,
Process and flow of communication –
4.4 Communication Network – Methods of 3 Chalk & Talk Black Board
Communication – Barriers to
Communication
UNIT- V
5.1 Co-ordination – Meaning – – Importance - 2
Controlling Importance, Principles,
Characteristics
5.3 Steps in control , Process of Controlling 3 Chalk & Talk Black Board
Types of Control Requirements for
5.4 effective control Management By 3 Lecture, PPT Black Board
Exception
Total 60

M. PAPATHI.
66
Year : II Subject Code: 20UCAA31
Subject: ALLIED - I Credits:3
BUSINESS STATISTICS
Preamble
 To enable the learners understand the basic concepts in statistics
 To develop skills of the learners in data collection, sampling, classification and
tabulation.
 To train the learners in applying statistical tools such as correlation, regression and
time series.
Knowledge
Level
CO No Course Outcome (According
to Bloom’s
Taxonomy)
CO 1 Explain the theoretically aspects of statistics including data K1,K2
collection and sampling.
CO 2 Understand the various types of average, measuring the central K2, K3
tendency and calculate the skewness.
CO 3 Applying the statistical tools of correlation and regression analysis. K2, K3
CO 4 Analysis of time series and its components. K1,K2, K3
CO 5 Acquire the knowledge of index number and solving the problem K1,K2,K3
of various tests and consumer price index.
CO 1 M M M M M
CO 2 S S S S S
CO 3 M M M S S
CO 4 M M S S S
CO 5 M M S M S
67
Syllabus Subject Code: 20UCAA31
UNIT I (10 Hrs.)

Statistics – Meaning – Functions – Importance – Limitations – Data collection – Sources –
Primary – Secondary – Techniques – Census – Sampling – Classification –Tabulation -
Presentation: Diagrammatic and Graphic.
UNIT II (15 Hrs.)
Arithmetic Mean – Geometric Mean – Harmonic Mean. Median – Mode. Range –
Quartile deviation – Mean deviation - Standard Deviation – Skewness – Methods of studying
skewness – Karl Pearson’s co-efficient of skewness – Bowley’s co-efficient of skewness.
UNIT III (15 Hrs.)
Correlation – Methods of studying correlation – Scatter diagram – Graphic method – Karl
Pearson’s co-efficient of correlation, Rank Correlation - Concurrent Deviation method.
Regression analysis – Regression line – Regression equations – Least square method –
Deviations taken from actual mean and assumed mean method.
UNIT IV ( 10 Hrs.)
Analysis of Time series – components – Methods of determining trend – Graphic –
Semi-average – Moving average – Least square.
UNIT V ( 10 Hrs.)
Index Numbers – Types – Tests – Consumer Price Index Number - Introduction of SPSS
Packages
Text Books
6. Statistical Methods – S.P. Gupta
Reference Books
1. Statistics – R.S.N. Pillai and Bhagawathi – Statistics
Pedagogy
Teaching Aids
68
Topic Teaching Aids
No. Lectures Method
UNIT- I
1.1 Statistics Manning, Functions 1 Discussion Black Board
1.2 Importance and limitations 1 Chalk & Talk Black Board
Data collection, Sources Primary,
Secondary
1.4 Techniques, census 1 Chalk & Talk Black Board
1.5 Sampling 1 Chalk & Talk Black Board
1.6 Classification 2 Chalk & Talk Black Board
1.7 Tabulation 1 Chalk & Talk Black Board
1.8 Presentation 1 Chalk & Talk Black Board
1.9 Diagrammatic and Graphic 1 Chalk & Talk Black Board
UNIT- II
2.1 Arithmetic mean 2 Chalk & Talk Black Board
2.2 Geometric mean 2 Chalk & Talk Black Board
2.3 Harmonic mean, Median, Mode 2 Chalk & Talk Black Board
2.4 Range 2 Chalk & Talk Black Board
2.5 Quartile deviation 2 Chalk & Talk Black Board
2.6 Mean deviation, Standard deviation 1 Chalk & Talk Black Board
Skewness, methods of studying
skewness
Karl Pearson’s co – efficient of
skewness
2.9 Bowley’s co – efficient of skewness 2 Chalk & Talk Black Board
UNIT- III
Correlation, methods of studying
correlation
3.2 Scatter diagram, Graphic method 1 Chalk & Talk Black Board
Karl Pearson’s co – efficient of
correlation
3.4 Rank correlation 2 Chalk & Talk Black Board
3.5 Concurrent deviation method 1 Chalk & Talk Black Board
3.6 Regression analysis 1 Chalk & Talk Black Board
3.7 Regression line 1 Chalk & Talk Black Board
3.8 Regression equations 3 Chalk & Talk Black Board
3.9 Least square method 3 Chalk & Talk Black Board
Deviations taken from actual mean
and assumed mean method
UNIT – IV
4.1 Analysis of time series 1 Discussion Black Board
4.2 Components 1 Chalk & Talk Black Board
4.3 Methods of determining trend 1 Chalk & Talk Black Board
69
4.4 Graphic 1 Chalk & Talk Black Board
4.5 Semi – average 1 Chalk & Talk Black Board
4.6 Moving average 2 Chalk & Talk Black Board
4.7 Least square 3 Chalk & Talk Black Board
UNIT- V
5.1 Index Numbers 1 Lecture, PPT Black Board
5.2 Types 3 Chalk & Talk Black Board
5.3 Tests 3 Chalk & Talk Black Board
5.4 Consumer price index number 2 Chalk & Talk Black Board
5.5 Introduction of SPSS Packages 1 PPT, ITC PPT, ITC
Total 75

K. DEEPALAKSHMI.
70
Year : III Subject Code: 20UCAS31
Semester: V Hours: 30
Subject: SBS - I Credits: 2
ENTREPRENEURIAL DEVELOPMENT
Preamble
 To introduce the field of entrepreneurship
 To make the learners aware of Government support to entrepreneurs
 To motivate learners to become entrepreneurs
Course Outcomes
Knowledge
Level
Co No
Bloom\s
Taxonomy)
CO1 Acquire the knowledge of entrepreneurship and its importance. K1,K2
CO2 Elaborately discussed factors affecting entrepreneurial growth. K1,K2

Analyse various institutional supporting programmes to
CO3 K1,K3
entrepreneurs.
Describe various sources of business ideas and implementing to
CO4 start a new venture. K1,K2,K3
Prepare project report and analyse project feasibility.

CO5 K1,K2,K3
PO1 PO2 PO3 PO4 PO5
CO1 S S M M L
CO2 S S M M L
CO3 S S M M M
CO4 S S L M M
CO5 S L L M M
71
Syllabus Subject Code: 20UCAS31
UNIT I 6 Hrs
Entrepreneurship - Meaning - Importance – Entrepreneur – Types – Role of
Entrepreneurs in Economic Development.
6 Hrs
UNIT II
Factors Affecting Entrepreneurial Growth – Economic - Social - Cultural –
Personality – Psychological and Sociological Factors.
6 Hrs
UNIT III
Institutional Support to Entrepreneurs – DIC – NAYE – NISIET – KVIC –
Industrial Estate – SEZ.
6 Hrs
UNIT IV
Starting of a new Venture – Search for a Business Idea – Sources of Business
Idea – Idea Processing and Selection.
6 Hrs
UNIT V
Project Report – Meaning – Contents – Preparation of Project Report - Project
Feasibility- Economic – Marketing – Technical - Financial – Social Viability
Textbook
1. Fundamentals of Entrepreneurship and Small Business – RenuArora& S.K. Sood
2. Entrepreneurship Development -- Jose OaykmAjithkumar& Paul.T. Mampilly
3. Entrepreneurship Development -- Jayshree Suresh
4. Entrepreneurship Development -- E. Gordon, K. Natarajan
5. Entrepreneurship Development -- L. Rengarajan
Reference
1. Entrepreneurship Development -- P. Saravanavel

2. Entrepreneurship Development in India -- Gupta, Srinivasan
Pedagogy
Chalk and Talk, Group Discussion.
Teaching Aids
72
Content
Module No. of
No Lecture
Method
UNIT I
1.1 Entrepreneurship - Meaning 2 Chalk and Talk Black Board
1.2 Importance – Entrepreneur 2 Chalk and Talk Black Board
Types – Role of Entrepreneurs in Economic
Development.
UNIT II
2.1 Factors Affecting Entrepreneurial Growth –. 2 Chalk and Talk Black Board
2.2 Economic - Social - Cultural 2 Chalk and Talk Black Board
Personality – Psychological and Sociological
Factors
UNIT III
3.1 Institutional Support to Entrepreneurs 2 Chalk and Talk Black Board
3.2 DIC – NAYE 2 Chalk and Talk Black Board
3.3 NISIET – KVIC – Industrial Estate – SEZ. 2 Chalk and Talk Black Board
UNIT IV
4.1 Starting of a new Venture 2 Chalk and Talk Black Board
4.2 Search for a Business Idea 2 Chalk and Talk Black Board
Sources of Business Idea – Idea Processing and
Selection
UNIT V
Project Report – Meaning – Contents –
Preparation of Project Report
5.2 Project Feasibility- Economic 2 Chalk and Talk Black Board
Marketing – Technical - Financial – Social
Viability
Total 30

Dr. A. AYESHA SIDDIQUA
73
Year :II Subject Code: 20UCAC41
Semester : IV Hours : 60
Subject : CORE- XII Credits : 4
MARKETING MANAGEMENT
Preamble
 To Impart the learners the concept and basic principles of Marketing
 To Make the learners to understand the importance of branding and packaging
 To Make the learners to understand the channels of distributions and
Advertising
Knowledge
Level
CO No. Course Outcome (According
to Bloom’s
Taxonomy)
CO 1 Acquire the knowledge of the functions of market K1,K2
CO 2 Analyse the various product features and development of new K1,K2,K3

product
CO 3 Describe the various methods of pricing K1,K2
CO 4 Bring out factors determining channel selection and its entire K1,K2,K3
function
CO 5 Explain the concept of sales promotion and effect of Advertising K1,K2
CO 1 S S M S S
CO 2 M S S S S
CO 3 S S S S S
CO 4 S S S M S
CO 5 S s S S S
74
UNIT I (11 Hrs)

Definition and Meaning of Marketing – Modern Concept of Marketing – Functions of
Marketing– Marketing Management – Meaning and Importance – Marketing Mix (Product –
Price – Place –Promotion) – Elements of Marketing Mix.
UNIT II (14 Hrs)

Consumer Behavior – Factors influencing Consumer behavior- Market Segmentation –
Meaning – Importance - Bases – Products – Classification and Development of New Product –
Product Diversification, - Product Life Cycle (PLC) - Branding – Brand loyalty – Packaging
UNIT III (10 Hrs)

Pricing: Meaning and Objectives– Factors Affecting Pricing Decisions – Procedure for
Price Determination – Kinds of Pricing.
UNIT IV (14Hrs)
Channels of Distribution – Meaning and Importance – Factors Determining Choice of
Channel- (Wholesaler and Retailer) Wholesalers– Types of Wholesaler – Functions Retailers -
Types of Retailer – Functions - Direct Marketing- E- Marketing
UNIT V (11 Hrs)

Sales Promotion – meaning – definition – Importance – Elements of Sales promotion -
Advertising –Meaning –Types of Advertising – Advertising media - Personal Selling – publicity-
Exhibition.
Text Books UNIT 1

1. Modern Marketing - R. S. N. Pillai
2. Marketing - Rajan Nair
3. Marketing Management - Sherlekar
Reference
5. Marketing Management – Philip Kotler – Prentice – Hall India Publication – New
Delhi.
Pedagogy
Teaching Aids
75
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
Definition and Meaning of Marketing
Modern Concept of Marketing
Functions of Marketing– Marketing
Management – Meaning and Importance
Marketing Mix (Product –Price – Place
Promotion) – Elements of Marketing Mix.
UNIT- II
Consumer Behavior – Factors influencing Lecture &
2.1 3 Black Board
Consumer behavior Discussion
Market Segmentation Meaning Importance
Bases
Products – Classification and Development
of New Product – Product Diversification, -
2.4 Product Life Cycle (PLC) 2 Chalk & Talk Black Board
2.5 Branding – Brand loyalty – Packaging 3 Chalk & Talk Black Board
UNIT- III
3.1 Pricing: Meaning and Objectives 2 Chalk & Talk Black Board
Factors Affecting Pricing Decisions
Procedure for Price Determination
3.2 Kinds of Pricing. 3 Chalk & Talk Black Board
UNIT- IV
Channels of Distribution – Meaning and
4.1 Importance – Factors Determining Choice of 4 Chalk & Talk Black Board
Channel
4.2 Wholesalers– Types of Wholesaler 4 Chalk & Talk Black Board
– Functions Retailers - Types of Retailer –
Functions - Direct Marketing - E- Marketing
UNIT- V
Sales Promotion – meaning – definition –
Importance –
5.2 Elements of Sales promotion 3 Chalk & Talk Black Board
Advertising –Meaning –Types of Advertising
5.3 – Advertising media - Personal Selling – 6 Chalk & Talk Black Board
publicity- Exhibition.
Total 60
M. PAPATHI.
PG DEPARTMENT OF COMMERCE WITH COMPUTER APPLICATIO
76

Semester: IV Hours: 90
Subject: CORE- XIII Credits:4
MANAGEMENT ACCOUNTING
Preamble
Gain traction with various methods of management accounting in order to aid the
management in the process of effective decision making.
Course Outcomes
Knowledge
Level
Co No Course Outcome (According to
Bloom\s
Taxonomy)
CO1 Understand the Management accounting Concepts K1,K2
CO2 Determination and analysis of ratios K2,K3
CO3 Application of Fund flow and Cash flow as per AS3 K2,K3
CO4 Techniques and rules in Marginal costing K2,K3
CO5 Make use of Budgeting and its analysism K1,K2,K3

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 M M S S S
CO3 S S S S S
CO4 S S L L S
CO5 S S S S S
77
UNIT I (10Hrs)
Management Accounting – Meaning – Concept , Function, Role– Scope – Objectives &

Limitations –Management Accounting Vs Financial Accounting –Management accounting Vs Cost
Accounting _ Tools and Techniques of Management accounting – The emerging pattern –
Management Information System.
UNIT II (20 Hrs)
Ratio Analysis – Meaning - Nature, interpretation and classification of ratios – Computation

of Ratios – Liquidity, Solvency and Profitability
UNIT – III (20 Hrs)
Funds Flow Statement – Cash Flow Statement as per AS3 (simple problems only).
UNIT - IV (20 Hrs)
Marginal Costing and Break Even Analysis – Profit Planning – Cost Volume Profit
Analysis (excluding Income determination under Absorption costing, and Application of marginal
costing for managerial decision)
UNIT V (20 Hrs)
Budget and Budgetary Control – Meaning – Concept, Objectives, Advantages and

Limitation of Budgets and Budgetary controls – Classification and Preparation of Budgets –Sales
Budget, Production Budget, Cash Budget and Flexible Budget – Zero Base Budgeting.
Standard Costing – Meaning, Concept and Essentials for an effective system of Standard
Costing – Variance Analysis – Classification of Variances - Material and Labour Variances only
(Simple Problems only)
Textbook
1. S.N. Maheswari – Management Accounting , Sultan Chand & Company.
2. . RSN Pillai and Bhagavathi – Management Accounting – S. Chand.
Reference
1. Management Accounting - Shashi K. Gupta, R.K. Sharma, Anuj Gupta, Kalyani Publishers, 2014
2.
Pedagogy
Teaching Aids

78
Topic Teaching Aids
No Lecture Method
UNIT I
Management Accounting – Meaning – Concept , Function,
Role– Scope – Objectives & Limitations
Management Accounting Vs Financial Accounting –
Management accounting Vs Cost Accounting _
Tools and Techniques of Management accounting – The
emerging pattern – Management Information System.
UNIT II
Ratio Analysis – Meaning - Nature, interpretation and
classification of ratios
2.2 Computation of Ratios 5 ICT LCD Projector
2.3 Liquidity, 5 ICT LCD Projector
2.4 Solvency and Profitability 5 ICT LCD Projector
UNIT III
3.1 Funds Flow Statement – 10 Chalk and Talk Black Board
3.2 Cash Flow Statement as per AS3 (simple problems only). 10 ICT LCD Projector
UNIT IV
4.1 Marginal Costing and Break Even Analysis 6 Chalk and Talk Black Board
4.2 Profit Planning 7 ICT LCD Projector
Cost Volume Profit Analysis (excluding Income
4.3 determination under Absorption costing, and Application of 7 ICT LCD Projector
marginal costing for managerial decision)
UNIT V
Budget and Budgetary Control – Meaning – Concept,
5.1 Objectives, Advantages and Limitation of Budgets and 5 Chalk and Talk Black Board
Budgetary controls – Classification and
Preparation of Budgets –Sales Budget, Production Budget,
Cash Budget and Flexible Budget – Zero Base Budgeting.
Standard Costing – Meaning, Concept and Essentials for
5.3 an effective system of Standard Costing – Variance Analysis 5 ICT LCD Projector
– Classification of Variances
5.4 Material and Labour Variances only (Simple Problems only) 5 ICT LCD Projector
Total 90
P. SEENIVASAN
79
Year : II Subject code: 20UCAC4P
Semester: IV Hours:90
Subject: CORE- XIV Credits:4
VISUAL BASIC – LAB

Preamble
 On successful completion of this subject the students have the programming and
developing ability in visual basic 6.0.
Course Outcomes
Knowledge
Level
No
Bloom\s
Taxonomy)
CO1 Create the graphical user interface in VB environment K2,K3
CO2 Utilize the tools rich text box and common dialog control K2,K3
Construct the VB environment using advanced controls such
CO3 K1,K3
as flex grid
CO4 Design the VB environment using Data control K2,K3
Create the VB environment using MDI form and Data
CO5 K2,K3
control
PO1 PO2 PO3 PO4 PO5
CO1 S L M M L
CO2 L L M M L
CO3 L L M L L
CO4 S L M M L
CO5 S L M M L
80
VISUAL BASIC – LAB
Syllabus Subject code: 20UCAC4P
S. No Program list Hours
Develop an Application in VB to test the Properties and Methods of Various

1 9
Standard Controls..
2 Develop to Implement the Mouse and Key Events. 9
3 Develop a Program to Implement the Graphics With Timer Control. 9
4 Create a Report for Student Information 9
5 Create an Application to Implement Editor Like Notepad. 9
6 Preparation of Interest table using Flex grid control 9
7 Design and Develop an Application for Inventory Control. 9
8 Prepare Electricity Bill Data control. 9
9 Prepare Mark sheet using Data control. 9
10 Hotel Management using Menus in MDI Form and Two Sub Forms. 9
Pedagogy
Teaching Aids
81
Content
Module No. of
No Lecture
Method
VISUAL BASIC
Develop an Application in VB to test the
1 Properties and Methods of Various Standard 9 ICT LCD Projector
Controls..
Develop to Implement the Mouse and Key

Events.
Develop a Program to Implement the Graphics

With Timer Control.
4 Create a Report for Student Information 9 ICT LCD Projector

Create an Application to Implement Editor
Like Notepad.
Preparation of Interest table using Flex grid

control
Design and Develop an Application for

Inventory Control.
8 Prepare Electricity Bill Data control. 9 ICT LCD Projector

9 Prepare Mark sheet using Data control. 9 ICT LCD Projector
Hotel Management using Menus in MDI Form
and Two Sub Forms.

R. ABIRAMA KRISHNAN
M. ABBAS MANTHIRI
82
Subject: CORE- XV Credits: 4
PARTNERSHIP ACCOUNTS
Preamble
 To train the learners in preparing accounts during admission, retirement and death
of partners
 To develop the skill of the learners in preparing Partnership Accounts
 To make the learners acquaint with knowledge of accounting during dissolution
amalgamation of firms
Knowledge
Level
Co No Course Outcome (according to
Bloom’s
Taxonomy)
CO 1 Explain the meaning and definition; Fundamental of Partnership Accounts. K1,K2,K3
CO 2 Various calculations and adjustments at the time of Admission of Partner K1,K2,K3
Various calculations and adjustments at the time of Retirement and Death of
CO 3 K1,K2, K3
Partner\
Explain the meaning of Amalgamation and Accounting Treatment; Accounting
CO 4 K1,K2
for Sale to a Company.
CO 5 Apply the Various Methods at the Dissolution of a Firm K1,K2,K3
CO 1 S S S S S
CO 2 S M S S S
CO 3 S M S S S
CO 4 S S S S S
CO 5 S S S S S
83
UNIT I (15 Hrs.)

Partnership Accounts – Partnership –Definition – Partnership deed - Provision relating to
Partnership Accounting – Capital and Current Accounts of partners – Fixed and Floating –
Appropriation of profits – Past adjustments and guarantee.
UNIT II (18 Hrs.)

Admission of partner – Calculation of new profit sharing ratio – Adjustment of
undistributed profits, losses and reserves – Revaluation of Assets and Liabilities – Treatment of
Goodwill – Adjustment of capitals of partners after admission of a partner.
UNIT III (15 Hrs.)

Retirement of Partner – Transfer of balance due to retired partner – Death of a partner –
Treatment of joint life policy – Settlement of amount due to legal representative of deceased
partner.
UNIT IV (8 Hrs.)
Amalgamation of firms – Sale to a Company
UNIT V (20 Hrs.)

Dissolution of Partnership – Accounting treatment – Insolvency of a Partner or partners –
Decision in Garner vs. Murray case – Insolvency of all partners – Gradual Realisation of Assets
and Piecemeal distribution of Cash – Proportionate capital method – Maximum loss method
Text Books

Reference Books
1. Advanced Accountancy – R. L.Gupta & Radheswamy
2. Advanced Accountancy –Maheshwari & Maheshwar
Pedagogy
Teaching Aids
84
Content
Topic Delivery
No. Lectures Aids
Method
UNIT- I
1.1 Partnership Accounts, Partnership, Definition 2 Discussion, Black Board
1.2 Provision relating to Partnership Accounting 3 Chalk & Talk Black Board
Capital and Current Accounts of partners –
Fixed and Floating
1.4 Appropriation of profits 3 Chalk & Talk Black Board
1.5 Past adjustments and guarantee. 3 Chalk & Talk Black Board
UNIT- II
2.1 Admission of partner 1 Lecture, PPT Black Board
2.2 Calculation of new profit sharing ratio 3 Chalk & Talk Black Board
Adjustment of undistributed profits, losses and
reserves
2.4 Revaluation of Assets and Liabilities 4 Chalk & Talk Black Board
2.5 Treatment of Goodwill 3 Chalk & Talk Black Board
Adjustment of capitals of partners after
admission of a partner.
UNIT- III
3.1 Retirement of Partner 1 Lecture, PPT Black Board
3.2 Transfer of balance due to retired partner 2 Chalk & Talk Black Board
3.3 Death of a partner 3 Chalk & Talk Black Board
3.4 Treatment of joint life policy 4 Chalk & Talk Black Board
3.5 Settlement of amount due to legal 5 Chalk & Talk Black Board
UNIT- IV
4.1 Amalgamation of firms 4 Lecture, PPT Black Board
4.2 Sale to a Company 4 Chalk & Talk Black Board
UNIT- V
5.1 Dissolution of Partnership 1 Lecture, PPT Black Board
5.3 Accounting Treatment 3 Chalk & Talk Black Board
5.4 Insolvency of a Partner or partners 3 Chalk & Talk Black Board
5.5 Decision in Garner vs. Murray case 2 Chalk & Talk Black Board
5.6 Insolvency of all partners 3 Chalk & Talk Black Board
5.7 Gradual Realization of Assets and 2 Chalk & Talk Black Board
5.8 Piecemeal distribution of Cash 2 Chalk & Talk Black Board
5.9 Proportionate capital method 2 Chalk & Talk Black Board
5.10 Maximum loss method 2 Chalk & Talk Black Board
Total 90
K. M. SHIBHATHLLAH.
85
Year : II Subject Code: 20UCAA41
Subject: ALLIED – II Credits:3
BUSINESS MATHEMATICS
Preamble
 To make learners understand the application of mathematics in business
 To make the learners understand set theory, indices and logarithms
 To enable the learners to develop skills in commercial arithmetic, calculus,
integration and matrices.
Knowledge
Level
CO No Course Outcome (According to
Bloom’s
Taxonomy)
CO 1 Explain the set theory and its types and solving the problems and venn K1, K2
diagram and De – Morgan’s law.
CO 2 Describe the indices and logarithms and its formulas also solving the K2, K3
practical problems.
CO 3 Acquire the knowledge of commercial arithmetic and solving the
K1 K2, K3
problems of simple and compound interest and competitive
examination.
CO 4 Gain the knowledge about the probability and apply the theoretical K1, K2, K3
distribution.
CO 5 Understand the determinants of properties and types of matrices and K1, K2, K3
solving the problems of matrices in various operations.
CO 1 M M S S M
CO 2 M S M S M
CO 3 M S M S S
CO 4 S M S S M
CO 5 S S S S M
86
UNIT I (15 Hrs.)

Elements of Set theory – Definition – Symbols – Roster method and Rule method –
Types of sets- Union and Intersection – Sub sets – Complements – Difference of two sets –
Family of sets – Venn Diagram – De- Morgan’s law.
UNIT II (20 Hrs.)
Indices – Positive – Fractional – Operation with power function. Logarithms – Definition
– Exponential forms – Laws of logarithms – Change of base – Formula – Common logarithms
and natural logarithms – Characteristics and mantissa – Rules to write – Practical problems.
UNIT III (25 Hrs.)
Commercial Arithmetic – Interest – Simple – Compound – Normal rate – Effective rate –
Depreciation – Present value – Discounting of bills – Face value of bills - Banker’s discount –
Banker’s gain – Normal due date – Legal due date – Calculation of period for banker’s discount
and true discount. Mathematics for competitive examinations- time and work, time and distance
and time and speed- clock problems- finding the day.
UNIT IV (15 Hrs.)
Probability – definition – Calculation of probability – Theorems of probability –
(Classical approach only). Theoretical distribution – Binomial, Poisson and Normal distribution.
UNIT V (15 Hrs.)
Determinants – Properties – Product – Matrices – Types – Addition – Multiplication –
Matrix Inversion – Solving a system of equation using matrix inversion – Rank of matrix –
Testing consistency of equations.
Text Books
1. Business Mathematics – D.C. Sancheti and V.K. Kapoor
2. Business Mathematics – M.Manoharan & C.Elango
3. Business Mathematics – P.R. Vittal
4. Business Mathematics – B.M. Aggarwal
Reference Books
1. Business Mathematics – V.K. Kapoor
2. Business Mathematics – Jeyaseelan and Sundeesan
3. Business Mathematics – G.K. Ranganath
Pedagogy
Teaching Aids
87
Content
Module No. of
No. Lectures
Method
UNIT- I
Elements of set theory, Definition and Discussion,
1.1 1 Black Board
symbols PPT
1.2 Roster method and Rule method 1 Chalk & Talk Black Board
1.3 Types of sets 1 Chalk & Talk Black Board
1.4 Union and intersection 2 Chalk & Talk Black Board
1.5 Sub sets, Complements 1 Chalk & Talk Black Board
1.6 Difference of two sets, Family of sets 1 Chalk & Talk Black Board
1.7 Venn Diagram 4 Chalk & Talk Black Board
1.8 De – Morgan’s law 4
UNIT- II
2.1 Indices, positive and fractional 2 Lecture, PPT Black Board
2.2 Operation with power function 4 Chalk & Talk Black Board
2.3 Logarithms, definition 1 Chalk & Talk Black Board
2.4 Exponential forms 1 Chalk & Talk Black Board
2.5 Laws of logarithms 1 Chalk & Talk Black Board
2.6 Change of base 1 Chalk & Talk Black Board
2.7 Formula 1 Chalk & Talk Black Board
2.8 Common and natural Logarithms 1 Chalk & Talk Black Board
2.9 Characteristics and mantissa 1 Chalk & Talk Black Board
2.10 Rules to write 1 Chalk & Talk Black Board
2.11 Practical problems 6 Chalk & Talk Black Board
UNIT- III
3.1 Commercial arithmetic 1 Chalk & Talk Black Board
3.2 Interest 1 Lecture Black Board
3.3 Simple interest 2 Chalk & Talk Black Board
3.4 Compound interest 2 Chalk & Talk Black Board
3.5 Normal rate 1 Chalk & Talk Black Board
3.6 Effective rate 1 Chalk & Talk Black Board
3.7 Depreciation 1 Chalk & Talk Black Board
3.8 Present value 1 Chalk & Talk Black Board
3.9 Discounting of bills 1 Chalk & Talk Black Board
3.10 Face value of bills 1 Chalk & Talk Black Board
3.11 Banker’s discount 1 Chalk & Talk Black Board
3.12 Banker’s gain 1 Chalk & Talk Black Board
88
3.13 Normal due date 1 Chalk & Talk Black Board
3.14 Legal due date 1 Chalk & Talk Black Board
Calculation of period of banker’s discount
and true discount
3.16 Mathematics for competitive examinations 2 Chalk & Talk Black Board
3.17 Time and work 1 Chalk & Talk Black Board
3.18 Time and distance and time and speed 2 Chalk & Talk Black Board
3.19 Clock problems 2 Chalk & Talk Black Board
3.20 Finding the day 1 Chalk & Talk Black Board
UNIT - IV
Probability and its definition Discussion,
4.1 1 Black Board
PPT
4.2 Calculation of probability 1 Chalk & Talk Black Board
4.3 Theorems of probability 1 Chalk & Talk Black Board
4.4 Classical approach only 2 Chalk & Talk Black Board
4.5 Theoretical distribution 1 Chalk & Talk Black Board
4.6 Binomial distribution 3 Chalk & Talk Black Board
4.7 Poisson distribution 3 Chalk & Talk Black Board
4.8 Normal distribution 3 Chalk & Talk Black Board
UNIT- V
5.1 Determinants, properties 1 Lecture, PPT Black Board
5.2 Product 1 Chalk & Talk Black Board
5.3 Matrices, types 1 Chalk & Talk Black Board
5.4 Addition 2 Chalk & Talk Black Board
5.5 Multiplication 2 Chalk & Talk Black Board
5.6 Matrix inversion 2 Chalk & Talk Black Board
Solving a system of equation using matrix
inversion
5.8 Rank of matrix 2 Chalk & Talk Black Board
5.9 Testing consistency of equations 2 Chalk & Talk Black Board
Total 90

K. DEEPALAKSHMI.
89
Year : II Subject Code: 20UCAS41
Semester: IV Hours : 30
Subject: SBS-II Credits : 2
COMMERCE PRACTICAL
Preamble
 To provide practical knowledge to fill forms like insurance, Bank, Loan
application, Membership form, Income Tax Return forms etc.
Knowledge
Course Outcome Level
CO No (According
to Bloom’s
Taxonomy)
Explain the functions of co-operative societies, loans and advances K1,K2
CO 1
provided by them
Elaborately analyzed the knowledge of constituting meeting and K1,K2,K3
CO 2
prepare the related documents
CO 3 Create ability to prepare the Advertisement Copy, Income Tax returns K1,K2,K3
CO 4 Understand Dmat account and its uses in E-Business and mutual fund. K1,K2,K3
CO 5 Acquire the knowledge in cashless transaction and its types. K1,K2,K3
CO 1 S S S S S
CO 2 S S S S S
CO 3 S M S S S
CO 4 S S M S S
CO 5 S S s S S
90
SYLLABUS Subject Code: 20UCAS41
UNIT I (6 Hrs.)
1. Filling up of application forms for admission in Cooperative Societies.

2. Filling up of loan application forms and Deposit Challan.
3. Filling up of jewel loan application Format, Procedure for releasing of Jewellery in jewel
loans and repayment.
UNIT II (6 Hrs.)
1. Preparation of Agenda and Minutes of Meeting –both general body and board of directors
(Student are asking to write agenda and Minutes of their own and should not use printed
format)
2. Using Cost Sheets.
UNIT III (6 Hrs.)
1. Preparing of an advertisement Copy, Collection of advertisement in dailies and journals,

critically evaluating the advertisement copy
2.Filling up an application for Permanent Account Number procedure for filling Income –
Tax return
UNIT IV (6 Hrs.)
Procedure for opening a Dmat Account and its uses-SIP-Mutual Fund-E-Marketing
UNIT V (6 Hrs.)
Fund transfer-NEFT-RTGS-IMPS-Crypto currency.
Pedagogy
Teaching Aids
91
Content
Module No. of
No. Lectures
Method
UNIT- I
Filling up of application forms for admission in
1.1 Cooperative Societies 2 Discussion, Black Board
Filling up of loan application forms and Deposit

1.2 Challan. 2 Chalk & Talk Black Board
Filling up of jewel loan application Format, Procedure

for releasing of Jewellery in jewel loans and repayment
UNIT- II
Preparation of Agenda and Minutes of Meeting –both
general body and board of directors ( Student are ask to
2.1 write agenda and Minutes of their own and should not 3 Lecture, PPT Black Board
use printed format)
Using Cost Sheets.

UNIT- III
Preparing of an advertisement Copy , Collection of
advertisement in dailies and journals , critically
evaluating the advertisement copy
Filling up an application for Permanent Account

3.2 Number procedure for filling Income – Tax return 3 Lecture Black Board
UNIT- IV
Procedure for opening a Dmat Account and its uses
4.1 3 Discussion, Black Board
4.2 SIP-Mutual Fund-E-Marketing 3 Chalk & Talk Black Board
UNIT- V
Fund transfer-NEFT-RTGS
IMPS-Crypto currency.
Total 30
M. PAPATHI
92

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HAJEE KARUTHA ROWTHER HOWDIA COLLEGE

(An Autonomous Institution Affiliated to Madurai Kamaraj University, Madurai.)

BACHELOR OF COMMERCE WITH COMPUTER APPLICATION

[SEMESTER WISE SYLLABUS BOOK]

The Vision beckons ……… the Mission continuous forever.

DEPARTMENT VISION AND MISSION

 To impart Quality Education in the Field of Commerce with Computer Application.

 To provide in-depth knowledge in the course.

BACHELOR OF COMMERCE WITH COMPUTER APPLICATION

PROGRAM SPECIFIC OUTCOME (PSO)

Our B. Com (CA) program will produce graduates who will:

GRADUATE ATTRIBUTES IN B.COM (CA)

Disciplinary knowledge and skills

 Good knowledge and understanding of major concepts, theoretical principles and

 Skilled Communicator: Ability to transmit complex technical information relating all

 Team player/worker: Capable of working effectively in diverse teams in both

 Skilled project manager: Capable of identifying/mobilizing appropriate resources

 Ethical awareness / reasoning: The graduate should be capable of demonstrating ability

 National and international perspective: The graduates should be able to develop a

 Lifelong learners: Capable of self-paced and self-directed learning aimed at personal

 Harmonious Development of Individual: Make an individual as perfect man through

Mapping of PO with PSO

S-Strong; M-Medium; L-Low

LEVEL % WEIGHT MARKS ATTAINMENT % WEIGHT MARKS ATTAINMENT

Passed in H.Sc., or any other Examination accepted by the Syndicate as Equivalent.

DURATION OF THE COURSE:

ELIGIBILITY FOR THE DEGREE:

OBJECTIVE OF THE COURSE:

This course Aims

External Examination: 75 Marks – Time: 3 hours

Section –A (10 X 1 = 10 Marks)

REPORT ON “ON THE JOB TRAINING AND PROJECT REPORT”

1. a. Human Resource Management

SKILL BASED SUBJECTS

NON MAJOR ELECTIVE

NCC, NSS, YRC, RRC, PHYSICAL EDUCATION

B.COM C.A - COURSE CONTENT & SYLLABUS FOR 2020-2023

II Language 20UENL11 English – Paper – I 3 6 25 75 100

III Core-I 20UCAC11 Financial Accounting -I 4 5 25 75 100

IV VED 20UVED11 Value Education 2 2 25 75 100

Total 22 30 190 510 700

II Language 20UENL21 English - Paper – II 3 6 25 75 100

III Core- IV 20UCAC21 Financial Accounting – II 4 5 25 75 100

IV EVS 20UEVS21 Environmental Studies 2 2 25 75 100

IV NME -II 20UCAN21 Retail Marketing –NME 2 2 25 75 100

Total 22 30 190 510 700

III Core-VII 20UCAC31 Financial Accounting - III 4 5 25 75 100

3 III Core X 20UCAC33 Cost Accounting 3 5 25 75 100

III Core XI 20UCAC34 Principles of Management 3 4 25 75 100

III Allied-I 20UCAA31 Business Statistics 3 4 25 75 100

Total 21 30 190 510 700

III Core - XII 20UCAC41 Marketing Management 4 4 25 75 100

III Allied - II 20UCAA41 Business Mathematics 3 6 25 75 100

IV SBS - II 20UCAS41 Commerce Practical 2 2 40 60 100

V Extension Activities 2 - - 100 100

Total 23 30 180 520 700

III Core-XVI 20UCAC51 Business Law - I 4 5 25 75 100

IV SBS-III 20UCAS51 Multimedia – Lab 2 2 40 60 100

Total 26 30 205 495 700

III Core -XXI 20UCAC61 Business Law – II 4 5 25 75 100

Income Tax Law and

Total 26 30 165 535 700