bcom-general-reg2018-19

BACHELOR OF COMMERCE (GENERAL)
CURRICULAM AND SYLLABI

(For students admitted from 2018-2019 onwards)
UNDER CHOICE BASED CREDIT SYSTEM
DEPARTMENT OF COMMERCE
FACULTY OF SCIENCE AND HUMANITIES
SRM INSTITUTE OF SCIENCE AND TECHNOLOGY
SRM NAGAR, KATTANKULATHUR-603203
Department of Commerce
Bachelor of Commerce
Program Educational Objectives (PEOs)

 PEO1. Graduates will have skills and knowledge to excel in their professional career in
Commerce and related disciplines
 PEO2. Graduates will contribute and communicate effectively within the team to grow
into leaders
 PEO3. Graduates will practice lifelong learning for continuing professional development
 PEO4. Graduates will have the capability to continue their formal education and
successfully complete an advanced degree
 PEO5.Graduates will contribute to the growth of the nation and society by applying
acquired knowledge in technical, computing and managerial skills.
Student outcomes (SOs)

The curriculum and syllabus for Bachelor degrees (2018) conform to outcome based
teaching learning process. In general, FOURTEEN STUDENT OUTCOMES (a-n) have been
identified and the curriculum and syllabus have been structured in such a way that each of
the courses meets one or more of these outcomes. Student outcomes describe what
students are expected to know and be able to do by the time of graduation. These relate to
the skills, knowledge, and behaviors that students acquire as they progress through the
program. Further each course in the program spells out clear instructional objectives which
are mapped to the student outcomes.
a. An ability to apply knowledge of computing, mathematics, and basic sciences

appropriate to the discipline
b. An ability to analyze a problem, and identify requirements appropriate to its solution
c. An ability to design, implements, and evaluate a computer-based system, process,

component, or program to meet desired needs
d. An ability to function effectively on teams to accomplish a common goal
e. An understanding of professional, ethical, legal, security and social issues and

responsibilities
f. An ability to communicate effectively with a range of audiences
g. An ability to analyze the local and global impact on organizations and society
2 BCOM (GENERAL)
h. Recognition of the need for and an ability to engage in continuing professional
development
i. An ability to use current techniques, skills, and tools necessary for accounting practice.
j. An ability to use and apply current technical concepts and practices in the core
information technologies
k. An ability to identify and analyze user needs and take them into account in the
selection, creation, evaluation, and administration of computer-based systems
l. An ability to effectively integrate IT-based solutions into the user environment
m. An understanding of best practices and standards and their application
n. An ability to assist in the creation of an effective project plan.
3 BCOM (GENERAL)
FACULTY OF SCIENCE AND HUMANITIES
DEPARTMENT OF COMMERCE – WEF ACADEMIC YEAR 2018-2019
CURRICULUM FRAMEWORK FOR B.COM GENERAL – UNDER CBCS
FIRST YEAR - FIRST SEMESTER
CAREER TOTAL
SUBJECT
STREAM SUBJECT TITLE L T P OF CREDIT
CODE
TITLE LTP
ULT18101 TAMIL - I
ULH18101 HINDI - I 4 1 0 5 4
LANGUAGE
ULF18101 FRENCH -I
ULE18101 ENGLISH -I 4 1 0 5 4
FINANCIAL
UCM18101 4 1 0 5 4
ACCOUNTING - I
COMPULSORY
BUSINESS
CORE UCM18102 4 1 0 5 4
MANAGEMENT
BUSINESS
UCM18103 4 0 0 4 4
ETHICS
BUSINESS
ALLIED UCM18104 4 0 0 4 4
ECONOMICS
SUPPORTIVE
COURSE
CAC18101 SOFT SKILLS 2 0 0 2 2
(INTERNAL
EVALUATION)
TOTAL 26 4 0 30 26
4 BCOM (GENERAL)
FIRST YEAR - SECOND SEMESTER
CAREER TOTAL
SUBJECT
CODE
TITLE LTP
ULT18201 TAMIL - II
ULH18201 HINDI - II 4 1 0 5 4
LANGUAGE
ULF18201 FRENCH -II
ULE18201 ENGLISH -II 4 1 0 5 4
FINANCIAL
UCM18201 4 1 0 5 4
ACCOUNTING -II
COMPULSORY
CORE UCM18202 BUSINESS LAWS 4 1 0 5 4
BUSINESS
UCM18203 4 0 0 4 4
COMMUNICATION
INDIAN
ALLIED UCM18204 4 0 0 4 4
ECONOMY
SUPPORTIVE QUANTITATIVE
COURSE APTITUDE AND
CAC18201 2 0 0 2 2
(INTERNAL LOGICAL
EVALUATION) REASONING I
UNS18201 NSS
EXTENSION UNC18201 NCC
0 0 0 0 1
ACTIVITY UNO18201 NSO
UYG18201 YOGA
TOTAL 26 4 0 30 27
5 BCOM (GENERAL)
SECOND YEAR - THIRD SEMESTER
CAREER
SUBJECT TOTAL
STREAM SUBJECT TITLE L T P CREDIT
CODE OF LTP
TITLE
CORPORTATE
UCM18301 4 1 0 5 4
ACCOUNTING - I
COMPULSORY
CORE UCM18302 COMPANY LAW 4 1 0 5 4
MARKETING
UCM18303 4 1 0 5 4
MANAGEMENT
BUSINESS
ALLIED UCM18304 4 1 0 5 4
STATISTICS - I
BANKING THEORY
UCM18E51
LAW & PRACTICE
SKILL BASED
MANAGEMENT 3 3 0 6 3
ELECTIVE - I
UCM18E52 INFORMATION
SYSTEM
COURSE
NON MAJOR OFFERED BY
2 0 0 2 2
ELECTIVE OTHER
DEPARTMENTS
SUPPORTIVE QUANTITATIVE
COURSE APTITUDE AND
CAC18301 2 0 0 2 2
(INTERNAL LOGICAL
EVALUATION) REASONING II
TOTAL 20 7 3 30 23
6 BCOM (GENERAL)
SECOND YEAR - FOURTH SEMESTER
CAREER TOTAL
SUBJECT
CODE
TITLE LTP
CORPORTATE
UCM18401 4 1 0 5 4
ACCOUNTING - II
COMPULSORY MANAGEMENT
UCM18402 4 1 0 5 4
CORE ACCOUNTING
PRACTICAL
UCM18403 4 1 0 5 4
AUDITING
BUSINESS
ALLIED UCM18404 4 1 0 5 4
STATISTICS - II
UCM18E53 E-COMMERCE
SKILL BASED
SERVICE 3 3 0 6 3
ELECTIVE - II UCM18E54
MARKETING
COURSE
NON MAJOR OFFERED BY
2 0 0 2 2
ELECTIVE OTHER
DEPARTMENTS
SUPPORTIVE
COURSE VERBAL ABILITY
CAC18401 2 0 0 2 2
(INTERNAL AND REASONING
EVALUATION)
TOTAL 20 7 3 30 23
7 BCOM (GENERAL)
THIRD YEAR - FIFTH SEMESTER
TOTAL
CAREER SUBJECT
SUBJECT TITLE L T P OF CREDIT
STREAM TITLE CODE
LTP
COST
UCM18501 4 1 0 5 4
ACCOUNTING - I
COMPULSORY INCOME TAX LAW
CORE UCM18502 4 1 0 5 4
AND PRACTICE- I
RESEARCH
UCM18503 4 1 0 5 4
METHODOLOGY
HUMAN
UCM18504 RESOURCE 4 0 0 4 4
MANAGEMENT
FINANCIAL
UCM18E01
MANAGEMENT
CORE
LOGISTICS & 4 0 0 4 3
ELECTIVE - I
UCM18E02 SUPPLY CHAIN
MANAGEMENT
FINANCIAL
UCM18E03
SERVICES
CREATIVITY & 4 0 0 4 3
UCM18E04 INNOVATION
MANAGEMENT
SUPPORTIVE ENVIRONMENTAL
UES18501 3 0 0 3 3
COURSE STUDIES
TOTAL 27 3 0 30 25
8 BCOM (GENERAL)
THIRD YEAR - SIXTH SEMESTER
TOTAL
CAREER SUBJECT
SUBJECT TITLE L T P OF CREDIT
STREAM TITLE CODE
LTP
COST
UCM18601 4 1 0 5 4
ACCOUNTING - II
INCOME TAX LAW
COMPULSORY UCM18602 4 1 0 5 4
AND PRACTICE- II
CORE
ENTREPRENEURIAL
UCM18603 4 0 0 4 4
DEVELOPMENT
UCM18604 PROJECT 0 0 0 0 4
COMPUTERISED
UCM18E05 STOCK EXCHANGE
CORE
MANAGEMENT 3 1 0 4 3
ELECTIVE - III
TOTAL QUALITY
UCM18E06
MANAGEMENT
STRATEGIC
UCM18E07
MANAGEMENT
CORE
CUSTOMER 3 1 0 4 3
ELECTIVE - IV
UCM18E08 RELATIONSHIP
MANAGEMENT
SUPPORTIVE
COURSE COMMUNICATION
CAC18601 2 0 0 2 2
(INTERNAL SKILLS
EVALUATION)
TOTAL 20 4 0 24 24
Total Credit 148
9 BCOM (GENERAL)
FIRST YEAR – FIRST SEMESTER
Total of
குறியீட்டு எண் பாடம் L T P C
LTP
ULT18101 தமிழ் - I 4 1 0 5 4
INSTRUCTIONAL OBJECTIVES
Student Outcomes
At the end of this course the learner is expected:
1. இரண்டாயிரம் ஆண்டுகாலத் தமிழின் e f h m n
ததான்மமமயயும் வரலாற்மறயும் அதன்
விழுமியங்கமையும் பண்பாட்மடயும்
எடுத்துமரப்பதாக இப்பாடத்திட்டம் அமமக்கப்
பட்டுள்ைது.
2. காலந்ததாறும் தமிழ் இலக்கியம் e F h n
உள்ைடக்கத்திலும், வடிவத்திலும் தபற்ற
மாற்றங்கள், அதன் சிந்தமைகள்,
அமடயாைங்கள் ஆகியவற்மற காலந்ததாறும்
எழுதப்பட்ட இலக்கியங்கைின் வழியாகக்
கூறுவதாகவும், தமாழியின் கட்டமமப்மபப்
புாிந்து தகாள்வதாகவும் பாடத்திட்டம்
வடிவமமக்கப்பட்டுள்ைது.
3. வாழ்வியல் சிந்தமைகள், ஒழுக்கவியல் e f d n
தகாட்பாடுகள், சமத்துவம், சூழலியல் எைப் பல

கூறுகமை மாணவர்களுக்கு எடுத்துமரக்கும்
விதத்தில் இப்பாடத்திட்டம்
உருவாக்கப்பட்டுள்ைது.
அலகு – 1
இக்காலக் கவிமதகள் - 1
1. பாரதியார் – கண்ணன் என் தசவகன்
2. பாரதிதாசன் – தமிழ்ப்தபறு
3. அப்துல் ரகுமான் – அவதாரம்
4. மீரா – கைவுகள் +கற்பமைகள் = காகிதங்கள்
10 BCOM (GENERAL)
5. து. நரசிம்மன் – மன்ைித்துவிடு மகதை
அலகு – 2
இக்காலக் கவிமதகள் - 2
1. ராஜா சந்திரதசகர் – மகவிடப்பட்ட குழந்மத
2. அைார் – தமலும் சில இரத்தக் குறிப்புகள்
3. சுகிர்தராணி – அம்மா
4. நா.முத்துக்குமார் – தூர்
அலகு – 3
சிற்றிலக்கியம்
1. கலிங்கத்துப் பரணி – தபாருதடக்மக வாள் எங்தக
( பாடல் – 485)
2. அழகர்கிள்மை விடு தூது – இதமாய் மைிதருடதை (கண்ணி – 45)
3. நந்திக் கலம்பகம் – அம்தபான்று வில்தலாடிதல்
( பாடல் – 77)
4. முக்கூடற் பள்ளு – பாயும் மருதஞ் தசழிக்கதவ
(பாடல் – 47)
5.குற்றாலக் குறவஞ்சி – ஓடக் காண்பதுதம (பாடல் - 9)
காப்பியங்கள்
மணிதமகமல – உலகவறவி புக்க காமத – “மாசுஇல் வால்ஒைி! - இந்நாள்
தபாலும் இைங்தகாடி தகடுத்தமை”. (28 அடிகள்)
அலகு – 4 – தமிழ் இலக்கிய வரலாறு

1) சிற்றிலக்கியம் - ததாற்றமும் வைர்ச்சியும், 2) புதுக்கவிமத - ததாற்றமும்
வைர்ச்சியும், 3) சிறுகமத - ததாற்றமும் வைர்ச்சியும், 4) புதிைம் - ததாற்றமும்
வைர்ச்சியும், 5) உமரநமட - ததாற்றமும் வைர்ச்சியும்
அலகு -5
தமாழிப்பயிற்சி :
1. கமலச்தசால்லாக்கம், 2. அகரவாிமசப்படுத்துதல், 3. மரபுத்ததாடர் /
பழதமாழி, 4. கமல விமர்சைம், 5. தநர்காணல்
11 BCOM (GENERAL)
உமரநமடப் பகுதி :
1. உ.தவ.சாமிநாமதயர் – சிவதருதமாத்திரச் சுவடி தபற்ற வரலாறு,
2. தஞ்சாவூர்க் கவிராயர் –கூஜாவின் தகாபம்,
3. இரா.பச்சியப்பன் – மாடல்ல மற்மறயமவ
பார்மவ நூல்கள்
1. மகலாபதி, க., தமிழ் நாவல் இலக்கியம் ,குமரன் பதிப்பகம், வடபழைி.
1968.
2. சுந்தரராஜன், தப. தகா., சிவபாதசுந்தரம், தசா., தமிழில் சிறுகமத
வரலாறும் வைர்ச்சியும், க்ாியா, தசன்மை, 1989.
3. பரந்தாமைார், அ.கி., நல்ல தமிழ் எழுத தவண்டுமா, பாாி நிமலயம்,
தசன்மை, 1998,
4. பாக்யதமாி, வமகமம தநாக்கில் தமிழ் இலக்கிய வரலாறு, என்.சி.பி. எச்.
பதிப்பகம், தசன்மை, 2011
5. வல்லிக்கண்ணன், புதுக்கவிமதயின் ததாற்றமும் வைர்ச்சியும், அன்ைம்,
சிவகங்மக, 1992.
Course Nature : Theory

Assessment Method (Max.Marks: 100)
Cycle Cycle
Assessment Model
In Test Test Assignment Attendance Total
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
விைாத்தாள் அமமப்பு
முதல் பருவம்
Total of C
குறியீட்டு எண் பாடம் L T P
LTP
ULT18101 தமிழ் - I 4 1 0 5 4
1. அகமதிப்பீட்டுத் ததர்வு - 50 மதிப்தபண்கள்
2. புறமதிப்பீட்டுத்ததர்வு - 50 மதிப்தபண்கள் (விைாத்தாள் -
100 மதிப்தபண்கள்)
12 BCOM (GENERAL)
மதிப்தபண்கள்
விைாப்பிாிவு விைாக்கள் இயல்பு
(100)
1. சுருக்கமாக 12 விைாக்கள் ( பத்திற்கு
விமடயைித்தல் மட்டும் விமடயைித்தல் 10 x 4= 40
தவண்டும்)தசய்யுள்- 5,
இலக்கிய வரலாறு -5,
தமாழிப்பயிற்சி-1
உமரநமட-1.
2. இருபக்க அைவில் 7 விைாக்கள் ( ஐந்திற்கு மட்டும்
விமடயைித்தல் விமடயைித்தல் தவண்டும்) 5 x 6 = 30
தசய்யுள்- 3, இலக்கிய வரலாறு
-2, தமாழிப்பயிற்சி -1,
உமரநமட-1.
3. கட்டுமர வடிவில் 5 விைாக்கள் (மூன்றனுக்கு
விமடயைித்தல் மட்டும் விமடயைித்தல் ) 3x 10 = 30
தசய்யுள்- 3, இலக்கிய வரலாறு
-1,உமரநமட அல்லது
தமாழிப்பயிற்சி -1
13 BCOM (GENERAL)
SUBJECT Total of
SUBJECT TITLE L T P C
CODE LTP
ULH18101 HINDI-I 4 1 0 5 4
Student Outcomes
1. To express and communicate literature which is part of e f h m N
life
2. To incorporate day to day personal and professionl e f
life’s need to communicate in the language.
3. To help the students to imagine and express their mind e f
through literature
UNIT – I - PROSE (35 Hours)

1. Bade ghar ki beti - Premchand
2. Vaishnav ki fislan - Harishankar Parsai (Vyangya Katha)
3. Benam rishta - Mridula Garg
4. Utsah - Ramchandar Shukla (Niband)
5. Puruskar - Jayshankar Prasad
6. Hardam.com - Alka Sinha
UNIT – II- ONE ACT PLAY (15 Hours)

1. Mahabharat ki ek sanjh - Bharat Bhushan Agrawal
2. Reed ki haddi - Jagdish Chandr Mathur
UNIT -III- CORRESPONDENCE (10 Hours)

1. Official letter
2. Demi-official letter
UNIT - IV- CINEMA (10 Hours)

1. Panchlight - Phanishwar Nath Renu
2. Chandi ka juta - Bal Shauri Reddi
UNIT -V- TECHNICAL TERMINOLOGY (5 Hours)
REFERENCES
1. Prayojan mulak hindi – madhav sontakke
2. A practical guide to english translation and compostition – k.p. Thakur
14 BCOM (GENERAL)
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester Weightage 50
Total 100
Question Paper Pattern

First Semester
ULH 18101
HINDI I
TIME : 3HRS MAX : 100 MARKS
Section –A (40 Marks)

1. Multiple choice question from prose (5X2=10)
(six questions, five to be answered)
2. Technical Terminology (English to Hindi) (5X2=10)
(Six questions, five to be answered)
3. Short question from prose (50 words) (5X4=20)
(Six questions, five to be answred)
Section –B (30 Marks)

4. To 10. Annotation from prose and one act play (Seven questions, Five to be answered)
(5X6=30)
Section –C (30 Marks)

11. Essay question from prose either ……..or type
12. Essay question from One Act pay either …….or type
13. Official letter, Demi-Official letter and Computer.
15 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
ULF18101 FRENCH-I 4 1 0 5 4
Student Outcomes
1. To encourage greater written skills through e f h m n
comprehension writing and composition writing
2. Improve their oral and written skills through a combination e f
of theory and practice.
3. Extend and expand their savoir-faire through the e f
acquisition of latest skills and techniques by practical
training.
Unité-I (15 heures)

Salut-Saluer- Entrer en contact avec quelqu’un – se présenter – s’excuser- tu ou vous ? Les
jours de la semaine – Quelques formules de politesse – L’alphabet – Quelques consignes
de classe – Je, tu, vous, il. Elle – Etre – Quelques nationalités –Masculin et féminin –Les
nombres de 0 à 10 – Quelques sigles.
Unité-II (15 heures)
Enchanté- Demander de se présenter – Présenter quelqu’un – La négation : ne…pas – Les
adjectifs possessifs –Etre, avoir+quelques verbes en –er – C’est, il est – L’interrogation par
l’intonation – Quelques professions – Les nombres de 11 à 69 – Oui, non, si. J’adore !-
Exprimer ses gouts –échanger sur ses projet – Aller – Moi aussi – Nous, ils, elles – La
conjugaisons des verbes en –er être et avoir – Faire du, de l’, de la +sport – Les nombres
après 69 – On=nous – Le futur proche – Quelques indicateurs de temps – Les adjectifs
possessifs.
Unité-III (15 heures)

Tu veux bien – Demander à quelqu’un de faire quelque chose – Demander poliment –
Parler d’actions passées –Il y a – Les articles définis et indéfinis – Les marques du pluriel
des noms – Les pronoms après une préposition (avec lui, chez, moi) – Le passé composé –
Pouvoir, vouloir, venir, connaître.
Unité-IV (15 heures)

On se voit quand ? - Proposer, accepter, refuser une invitation – indiquer la date –
Prendre et fixer un rendez-vous –Demandez et indiquer l’heure –Les pronoms compléments
directs me, te, nous, vous –Pourquoi ? Parce que – Quel(s), Quelle(s) –L’interrogation avec
16 BCOM (GENERAL)
est-ce que – Finir- Savoir – L’heure et la date – Les mois de l’année – Quelques indicateurs
de temps
Unité-V (15 heures)

Bonne idée ! – Exprimer son point de vue positif et négatif – s’informer sur le prix –
S’informer sur la quantité – Exprimer la quantité – La négation : ne …pas de – Les articles
partitifs – Combien ? –Un peu de, beaucoup de,…. –Qu’est-ce que, combien – offrir, croire –
Penser à, penser de – Plaire à – Les couleurs – Le masculin et le féminin des adjectifs –
Les pronoms compléments directs le, la, les.
REFERENCE
‘‘Latitudes-1’’ Méthode de français, REGIME MERIEUX, YVES LOISEAU Les éditions
Didier, Paris, 2012.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
Total 100

First Semester
ULF18101 French-I
Time: 3 hours Mark: 100
Série – A (40 Mark)
1. Distinguez le masculin et le féminin : (5Mark)
2. Complétez avec les pronoms sujets : (5Mark)
3. Mettez à la forme négative: (5Mark)
4. Complétez avec l’adjectif possessif : (5Mark)
5. Complétez les phrases avec chez ou avec : (5Mark)
6. Ecrivez les heures en toutes lettres : (5Mark)
7. Complétez avec les nationalités: (5Mark)
8. Ecrivez les adjectifs à la forme qui convient : (5Mark)
17 BCOM (GENERAL)
Série – B (30 Mark)
1. Conjuguez les verbes au futur proche : (5Mark)
2. Quel est le participe passé des verbes suivants : (5Mark)
3. Conjuguez les verbes au présent : (10Mark)
4. Conjuguez les verbes au passé composé : (10Mark)
Série – C (30 Mark)
1. Transformez les phrases avec « Est-ce-que »: (5Mark)

2. Répondez aux questions en utilisant (Oui, non, si) (5Mark)
3. Complétez avec le mot qui convient pour posez une question (5Mark)
4. Lisez le document et répondez aux questions : (5Mark)
5. Complétez les phrases avec les mots de la liste : (5Mark)
6. Associez les mots de chaque colonne (5Mark)
18 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
ULE18101 ENGLISH-I 4 1 0 5 4
Student Outcomes
1. To enable the students to think in English e f h m N
2. To become aware of the regional literature and the e f d
writers.
3. To equip students with the awareness and strategies e f d
needed to enable the study of English as a lifelong
process.
UNIT I - POETRY (15 Hours)

1. Yayum Nyayum – Kurunthogai 40
2. My Grandmother’s House – Kamala Das
3. Transgender – Olivia Kent
4. Obituary – A K Ramanujam
UNIT II - PROSE (15 Hours)
1. On Marriages – Nirad C Choudhary
2. Response to Welcome addresses ii)Why Do We Disagree– Swami Vivekananda
3. I have a dream – Martin Luther King
UNIT III-SHORT STORY (15 Hours)
A Nincompoop – Anton Chekhov
1. The Rat – Ashokamitran
2. Quantum of Solace – Ian Flemming
3. Squirrel - Ambai
UNIT IV - POPULAR LITERATURE (15 Hours)
1. Shabdo -Kaushik Ganguli
2. TEDX Talks
3. John Lennon - Imagine
4. Bob Marley - No woman no cry
UNIT V - LANGUAGE COMPONENT (15 Hours)
1. Spot the Errors
2. Jumbled Sentence
3. Homophones & Homonyms
4. Idioms and Phrases
5. Antonyms and Synonyms
6. Story through Images
7. Hints Development
8. Autobiography of Concrete Objects
19 BCOM (GENERAL)
9. Advertisements
10. Slogan Writing
TEXT BOOKS
Cambridge University Press, Raymond Murphy, Essential Grammar in Use 3rd Edition 2010

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
Total 100
20 BCOM (GENERAL)
First Semester
ULE 18101
English I
Time : 3hrs Max : 100 Marks
1. Multiple choice Language Components Spotting the Errors( Six question, Five to
be answered) (10X1=10)
2. Autobiography of Concrete Objects (Two Passages) (5X2=10)
3. Story through Images (Two Passages) (2 X 10=20)
Section – B (30 Marks)

4. To 10. Annotation from Prose, Poetry and Short Story (6X5=30)
Section – C (30 Marks)

11. Essay question from Poem either …………..or type
12. Essay question from Prose…
13. Essay questions from short Stories
21 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
UCM18101 FINANCIAL ACCOUNTING – I 4 1 0 5 4
INSTRUCTIONAL OBJECTIVES Student Outcomes

1 To provide knowledge on the fundamentals of financial b i m
accounting
2 To familiarize the students with financial transactions b h
and enable the students to prepare the final accounts of
various Concerns
UNIT-I
Meaning and scope of Accounting, Basic accounting concepts and conventions -Objectives
of accounting- Accounting transaction- Financial accounting standard-concepts – benefits –
procedures for issuing accounting standard in India – salient features of first time adoption of
Indian accounting standard (Ind-AS101) - Double entry book keeping- Journal, Ledger, –
Preparation of cash book.
UNIT - II
Preparation of Trial balance – Adjustments - Trading and Profit and Loss Account and
Balance Sheet.
UNIT - III
Average due Date- Bank Reconciliation Statement. (simple problems)
UNIT - IV
Depreciation- Meaning, Causes, Types- Straight Line Method- Written Down Value Method-
Insurance claims- Average Clause (Loss of stock and loss of Profit)
UNIT- V
Single Entry - Meaning, Features, Defects, Differences between Single entry and Double
entry system- Statement of Affairs method- Conversion method. (simple problems)
TEXT BOOK
1. T.S. Reddy & A. Murthy, Financial accounting- Margham publications, Chennai
REFERENCES
1. R.L. Gupta & V.K.Gupta , Advanced accounting – Sultan chand & sons, New Delhi.
2. Jain & Narang, Financial accounting- Kalyani Publishers, New Delhi
22 BCOM (GENERAL)
Note: Question Paper Pattern comprising of 20% Theory and 80% Problem
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total of
CODE LTP
UCM18102 BUSINESS MANAGEMENT 4 1 0 5 4
23 BCOM (GENERAL)
1 To introduce the student to the various management d e
concepts
2 To explain the various functions of management e f h
UNIT - I
Introduction to Management- Definition – Importance – Nature and Scope of Management –
Process – Role and Function of a manager – levels of management – Development of
Scientific management- MBO.
UNIT - II
Planning – Nature – Importance – Forms- Types – Steps in planning – Objectives – Policies
– Procedures and Methods – Decision Making – Process of Decision – Types of Decision
UNIT - III
Organising – Types of organization – Organisation Structure – Span of Control –
Departmentalization and Decentralisation – Delegation of authority
UNIT - IV
Directing – Definitions – Importance of directing – Supervising – Motivation- theories –
Leadership – Staffing – Recruitment- sources, selection, training.
UNIT - V
Co-ordination – Need, Types and Technique – Controlling – Nature an Process –
Techniques – Budgetary control, PERT/CPM and MBE.
TEXT BOOKS
1. J. Jayasankar, “Principles of Management” Margam Publications, Chennai.
2. R.K.Sharma, S.K.Gupta, R.Sharma, “Principles of Management” Kayani Publishers,
New Delhi
REFERENCES
1. C.B. Gupta (1997) : Management Principles and Practice, Sultan Chand Sons, New
Delhi
2. K. Sundar (2014) : Principles of Management , Vijay Nichole Imprints private limited,
Chennai
3. Prasad L.M. (2007) : Principles of Management Sultan Chand Sons, New Delhi.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
24 BCOM (GENERAL)
End Semester 50
Total 100
25 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
UCM18103 BUSINESS ETHICS 4 0 0 4 4

1 To make the students realize the importance of values e f h
and ethics in business
2 To highlight the importance of Corporate Social d e
Responsibilities in business.
UNIT-I
Ethics and Business Ethics- Meaning and Definition –Concept of Value and Morality-
Characteristic features of Moral standards - Value systems – Categorization of values –
Morality and Culture – Importance of ethics in Business - History of the development of
business ethics.
UNIT-II
Impact of Ethics on Business Policies and Strategies – Utilitarianism – Principles of
Utilitarianism - Criticism of Utilitarianism - Impact on Business Culture- Role of CEO in
shaping Business Culture – Ethical Leadership – Characteristics – Ethical attitudes of Indian
CEOs.
UNIT-III
Types of Ethical issues - Internal Ethics of Business – Hiring Employees – Promotion -
Wages – Job discrimination - its nature and extent- Exploitation of Employees – Discipline
and Whistle Blowing
UNIT-IV
Markets and consumer Protection – Consumer rights – Unethical Practices in Marketing –
Ethics of Competition and Fair Prices – Ethics in Advertising and False Claims -
Environmental Protection and Ethics – types of Pollutants - the ethics of environment
Protection and Pollution Control – Ecological ethics
UNIT-V
Social Responsibilities of Business – Meaning – Responsibilities towards Customers,
shareholders, employees – Social Audit – Objectives and Need for Social Audit – Methods
of Social Audit – Benefits – Obstacles - Social Audit in India.
26 BCOM (GENERAL)
TEXT BOOKS
1. U.C.Mathur, Corporate Governance & Business Ethics, Macmillan, 2005
2. Fernando. A. C., Business Ethics – An Indian Perspective, Pearson Publication, 2009.
REFERENCES
1 Sanjeev.R., Ethics & Values in Business Management, Ane Books, 2009.
2 Dr.S.Sankaran, Business Ethics and Values, Margham Publications,2006
3 Velasquez, Business Ethics - Concepts and Cases, Prentice Hall, 5th edition, 2002.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
Total
SUBJECT CODE SUBJECT TITLE L T P C
of LTP
UCM18104 BUSINESS ECONOMICS 4 0 0 4 4
27 BCOM (GENERAL)
1 To learn the basic theories in economics in h m
connection with business
2 To understand the various economics models and d m
tools required to run a business
UNIT - I
Introduction to economics- wealth and scarcity views on economics- positive and normative
economics definition –scope and importance of business economics- relationship between
business economics and other subjects - objectives of business firm-basic economic
problem- various economic systems- economic concepts in business application
UNIT - II
Demand and supply functions: meaning of demand-determinants and distinction of demand-
law of demand –elasticity of demand: types of demand–Meaning of demand forecasting:
objectives of demand forecasting – types of forecasting- Methods of Forecasting
UNIT - III
Consumer behavior: law of diminishing marginal utility – equi-marginal utility-indifference
curve-definition, properties and consumer equilibrium.
UNIT - IV
Production: law of variable proportion- law of returns to scale- producer’s equilibrium-
economies of scale. Cost classification –break even analysis.
UNIT - V
Product pricing: price and output determination under perfect competition, monopoly,
monopolistic competition-oligopoly-pricing objectives and methods
28 BCOM (GENERAL)
REFERENCES
1. Satish Munjal, Business Economics, RBSA Publishers, Delhi
2. Sarma Mankar, Business Economics, Himalayan Publishing House, New Delhi
3. Jayaprakash Reddy, Advanced Business Economics, APH Publishing Corporation,
Delhi
4. Misra & Puri, Business Economics, Himalayan Publishing House, New Delhi
5. Ahuja H L, Business Economics, S. Chand & Co, New Delhi

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
29 BCOM (GENERAL)
CAC18101 SOFT SKILLS 2 0 0 2 2
Student Outcomes
1. To acquire inter personal skills and be an effective goal d e f h m n
oriented team player
2. To develop professionalism with idealistic, practical and d e f h m n
moral values
3. To acquire communication and problem solving skills d e f h m n
4. To re-engineer their attitude and understand its influence d e h
on behavior
UNIT I – ATTITUDE (6 Hours)

Who am I? SWOT analysis, Importance of self confidence and self esteem, Factors
influencing attitude, Challenges and lessons from attitude
UNIT II – COMMUNICATION (6 Hours)

Practice activities (JAM, spin a story, diagram description, etc…), Activities for evaluation
(Extempore, speaking news, book review)
UNIT III – GOAL SETTING (6 Hours)

SMART goals, Blue print for success, Short term, Long term, Life time goals, Value of time,
Diagnosing time management, Prioritizing work
UNIT IV – PUBLIC SPEAKING (6 Hours)

Activities for evaluation (Surveying and reporting, Debate, Group discussion)
UNIT V – CREATIVITY (6 Hours)

Out of box thinking, lateral thinking
REFERENCES
1. Covey Sean, Seven habits of highly effective teens, New York, Fireside Publishers,
1998.
2. Carnegie Dale, How to win friends and influence people, New York, Simon and
Schuster, 1998.
3. Thomas A Harris, I am ok, you are ok, New York, Harper and Row, 1972.
ASSESSMENT SCHEME CAC COURSES OFFERED TO FSH
YEAR SEMESTER CODE ACTIVITIES MARKS TOTAL
30 BCOM (GENERAL)
Class Room
20 marks
Activities
Communication 100
I 1 CAC18101 50 marks
Activities marks
LMS 20 marks
Participation 10 marks
31 BCOM (GENERAL)
FIRST YEAR – SECOND SEMESTER
Total of
LTP
ULT18201 தமிழ் – II 4 1 0 5 4
Student Outcomes
1. இரண்டாயிரம் ஆண்டுகாலத் தமிழின் e f h m n
ததான்மமமயயும் வரலாற்மறயும் அதன்
விழுமியங்கமையும் பண்பாட்மடயும்
எடுத்துமரப்பதாக இப்பாடத்திட்டம் அமமக்கப்
பட்டுள்ைது.
2. காலந்ததாறும் தமிழ் இலக்கியம் e F d
உள்ைடக்கத்திலும், வடிவத்திலும் தபற்ற
மாற்றங்கள், அதன் சிந்தமைகள்,
அமடயாைங்கள் ஆகியவற்மற காலந்ததாறும்
எழுதப்பட்ட இலக்கியங்கைின் வழியாகக்
கூறுவதாகவும், தமாழியின் கட்டமமப்மபப்
புாிந்து தகாள்வதாகவும் பாடத்திட்டம்
வடிவமமக்கப்பட்டுள்ைது.
3. வாழ்வியல் சிந்தமைகள், ஒழுக்கவியல் e f n
தகாட்பாடுகள், சமத்துவம், சூழலியல் எைப் பல

கூறுகமை மாணவர்களுக்கு எடுத்துமரக்கும்
விதத்தில் இப்பாடத்திட்டம்
உருவாக்கப்பட்டுள்ைது.
அலகு – 1
1. எட்டுத்ததாமக : 1. குறுந்ததாமக (பாடல் – 130), 2. நற்றிமண (பாடல் -
27), 3. அகநானூறு ( பாடல் – 86)
2. பத்துப்பாட்டு - சிறுபாணாற்றுப்பமட (அடிகள் - 126-143)
3. பதிதைண் கீழ்க்கணக்கு : திருக்குறள் - தவகுைாமம (அதிகாரம்31), காதல்
சிறப்புமரத்தல் (அதிகாரம் 113)
32 BCOM (GENERAL)
அலகு – 2
1. எட்டுத்ததாமக : 1. ஐங்குறுநூறு (பாடல் - 203), 2. கலித்ததாமக - பாமலத்திமண
(பாடல் - 9), 3. புறநானூறு (பாடல் - 235 )
2. பத்துப்பாட்டு - முல்மலப்பாட்டு (அடிகள் - 6 – 21)
3. பதிதைண் கீழ்க்கணக்கு - 1. நாலடியார் - நல்லார் எைத்தான் (221), 2. திாிகடுகம் -
தகாலஞ்சி வாழும் குடியும் (33),
3. இைியமவ நாற்பது - குழவி தைர்நமட (14), கார் நாற்பது - நலமிகு கார்த்திமக
(26), 5. கைவழி நாற்பது - கவைங்தகாள் யாமை (14)
அலகு - 3
மசவம் – பன்ைிரு திருமுமறகள்
1. திருஞாைசம்பந்தர் - தவயுறு ததாைிபங்கன் (இரண்டாம் திருமுமற)
2. திருநாவுக்கரசர் -மைதமனும் ததாணி (நான்காம் திருமுமற)
3. சுந்தரர் -ஏழிமசயாய் இமசப்பயைாய் (ஏழாம்
திருமுமற)
4. மாணிக்கவாசகர் - ஆதியும் அந்தமும் இல்லா (திருதவம்பாமவ)
5. திருமூலர் - அன்பு சிவம் இரண்டு (திருமந்திரம்)
மவணவம் – நாலாயிரத் திவ்யப் பிரபந்தம்

1. தபயாழ்வார் - திருக்கண்தடன் தபான்தமைி …
2. தபாியாழ்வார் - கருங்கண் ததாமக மயிற் பீலி…
3. ததாண்டரடிப்தபாடி ஆழ்வார் - பச்மசமாமமல தபால்…
4. ஆண்டாள் - கருப்பூரம் நாறுதமா? கமலப்பூ …
5. திருமங்மகயாழ்வார் - வாடிதைன் வாடி வருந்திதைன்
இஸ்லாமியம்
சீறாப்புராணம் - மானுக்குப் பிமண நின்ற படலம் - – 5 பாடல்கள் (பாடல்
எண்கள் : 61 - 65)
கிறித்துவம்
இரட்சண்ய யாத்ாீகம் – கமடதிறப்புப் படலம் – 5 பாடல்கள் (பாடல் எண்கள்
: 3,9,10,15,16)
அலகு – 4
தமிழ் இலக்கிய வரலாறு
1. சங்க இலக்கியங்கள், 2. நீதி இலக்கியங்கள், 3.பக்தி இலக்கியங்கள், 4.
காப்பியங்கள்
அலகு – 5
33 BCOM (GENERAL)
சிறுகமதகள்
1. புதுமமப்பித்தன் – அகலிமக
2. ந.பிச்சமூர்த்தி – தவப்பமரம்
3. அகிலன் – ஒரு தவமைச் தசாறு
4. ஜி. நாகராஜன் – பச்சக் குதிமர
5. கி.ராஜநாராயணன் – கதவு
6. சா.கந்தசாமி – தக்மகயின் மீது நான்கு கண்கள்
7. ஆண்டாள் பிாியதர்ஷிைி – மாத்திமர
8. வண்ணதாசன் – ஒரு உல்லாசப் பயணம்
9. சு. தமிழ்ச்தசல்வன் – தவயிதலாடு தபாய்
10. பாரதததவி – மாப்பிள்மை விருந்து
பார்மவ நூல்கள்
1. அரசு, வீ., இருபதாம் நூற்றாண்டுச் சிறுகமதகள் நூறு, அமடயாைம்
பதிப்பகம், திருச்சி, 2013
2. அருணாசலம், ப., பக்தி இலக்கியங்கள், பாாி நிமலயம், தசன்மை, 2010
3. தமிழண்ணல், புதிய தநாக்கில் தமிழ் இலக்கிய வரலாறு, மீைாட்சி புத்தக
நிமலயம், மதுமர, 2000
4. பாக்யதமாி, வமகமம தநாக்கில் தமிழ் இலக்கிய வரலாறு, என்.சி.பி. எச்.
பதிப்பகம், தசன்மை, 2011
5. பசுபதி, ம.தவ. தசம்தமாழித்தமிழ் இலக்கண இலக்கியங்கள், தமிழ்ப்
பல்கமலக்கழகம், தஞ்சாவூர், 2010.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
34 BCOM (GENERAL)
இரண்டாம் பருவம்
Total of
LTP
ULT18201 தமிழ் - II 4 1 0 5 4
1. அகமதிப்பீட்டுத் ததர்வு - 50 மதிப்தபண்கள்
2. புறமதிப்பீட்டுத்ததர்வு - 50 மதிப்தபண்கள் (விைாத்தாள் -
100 மதிப்தபண்கள்)
மதிப்தபண்கள்
விைாப்பிாிவு விைாக்கள் இயல்பு
(100)
1. சுருக்கமாக 12 விைாக்கள் ( பத்திற்கு மட்டும்
தசய்யுள்- 5, இலக்கிய வரலாறு -5,
சிறுகமத-2.
2. இருபக்க அைவில் 7 விைாக்கள் ( ஐந்திற்கு மட்டும்
தசய்யுள்- 3, இலக்கிய வரலாறு -2,
சிறுகமத-2.
3. கட்டுமர வடிவில் 5 விைாக்கள் (மூன்றனுக்கு
விமடயைித்தல் மட்டும் விமடயைித்தல்) தசய்யுள்- 3x 10 = 30
3, இலக்கிய வரலாறு -1,
சிறுகமத-1
35 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
ULH18201 HINDI-II 4 1 0 5 4
Student Outcomes
1. To express and communicate literature which is part of e f h m n
life
2. To incorporate day to day personal and professional e f
life’s need to communicate in the language.
3. To help the students to imagine and express their mind e f
through literature
UNIT – I POETRY (30 Hours)
1. Kabir, tulsi, rahim, bihari
2. Kaidi aur kokila - makhan lal chaturvedi
3. Ab aur nahi - om prakash valmiki
4. Prem ka rog - kunwar narayan
5. Maa gaon me hai - divik ramesh
6. Adhik naya hota hun - liladhar mandloi
UNIT – II STORY (25 Hours)
1. Vaishnavi - yashpal
2. Dopahar ka bhojan - amarkant
3. Jungle - chitra mudgal
4. Kinare se door - rakesh bihari
5. Precious baby - anita nair
UNIT – III (10 Hours)

1. Adminstrative Words, Anuvad : Anuvad Ki Parisbhasha Evam Bhed
UNIT – IV (10 Hours)

1. Anuvad : English To Hindi
REFERENCE
1. Prayojan mulak hindi – madhav sontakke
2. A practical guide to English translation and composition – k.p. Thakur
36 BCOM (GENERAL)
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
37 BCOM (GENERAL)
Second Semester
ULH18201
HINDI-II

1. Multiple choice question from prose (5X2=10)
(six questions, five to be answered)
2. Technical Terminology (English to Hindi) (5X2=10)
(Six questions, five to be answered)
3. Short question from prose (50 words) (5X4=20)
(Six questions, five to be answred)
Section –B (30 Marks)

4. To 10. Annotation from prose and one act play (Seven questions, Five to be
answered) (5X6=30)
Section –C (30 Marks)

11. Essay question from prose either ……..or type
12. Essay question from One Act pay either …….or type
13. Official letter, Demi-Official letter and Computer.
38 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
ULF18201 FRENCH-II 4 1 0 5 4
Student Outcomes
1. Improve their oral and written skills through a e f h
combination of theory and practice.
2. Consolidate the knowledge of theoretical aspects of e f m
French grammar with examples provided from different
angles: from present day literature, day to day
conversation.
Unité-I (15 heures)

C’est où ? – Demander et indiquer une direction – Localiser (près de, en face de,….) -
L’impératif – Quelques prépositions de lieu- Les articles contractés au, à la …. – Le passé
composé et l’accord du participe passé avec être –Les nombres ordinaux – Ne…plus, ne …
jamais – Les adjectifs numéraux ordinaux – Faire.
Unité-II (15 heures)
N’oubliez pas ! - Exprimer l’obligation ou l’interdit – Conseiller – En dans les constructions
avec de – Quelque chose, rien – Quelqu’un, personne – Il faut, devoir –Qui, que, où – Les
pronoms compléments indirects (me, te, lui, leur…). Belle vue sur la mer ! – Décrire un lieu
–Situer – se situer dans le temps – La place des adjectifs – Des, De devant un adjectif – Le
genre des noms de pays – Les prépositions et les noms de villes, de pays, de continents –
Tout(e) (s), tous – Y, pronoms complément – Les adjectifs démonstratifs.
Unité-III (15 heures)
Quel beau voyage !- Raconter – Décrire les étapes d’une action – Exprimer l’intensité et la
quantité – Interroger- Les verbes pronominaux – à la pièce, au kilo – un sachet de, un litre
de … -d’abord, puis … - peu, assez, trop… - En pronom complément – L’interrogation par
l’inversion et révision de l’interrogation – Partir.
Unité-IV (15 heures)

Oh !joli !- Décrire quelqu’un – comparer – Exprimer l’accord ou le désaccord – Se situer
dans le temps –L’imparfait – L’imparfait ou le passé composé – la description d’une
personne.
39 BCOM (GENERAL)
Unité-V (15 heures)
Et après ? - Parler de l’avenir- Exprimer des souhaits – Décrire quelqu’un- S’en aller, partir,
quitter – Les indicateurs de temps (en, dans) – Le futur simple – Le subjonctif présent- La
place des pronoms à l’impératif.
Référence:
‘‘Latitudes-1’’ Méthode de français, REGIME MERIEUX, YVES LOISEAU Les éditions
Didier, Paris, 2012.
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
Second Semester
ULF18201 French-II
Time: 3 hours Mark: 100
Série – A (40 Mark)
1. Complétez par une préposition : (à, de) (5Mark)
2. Complétez les phrases avec une préposition de lieu : (5Mark)
3. Complétez avec « qql’ un, personne, qql chose, rien : (5Mark)
4. Répondez aux questions en utilisant le pronom COI» : (5Mark)
5. Remplacez les mots soulignés par un pronom « Y » : (5Mark)
6. Reliez les deux phrases avec « qui, que, où » : (5Mark)
7. Complétez avec l’adjectif démonstratif : (5Mark)
8. Chassez l’intrus : (5Mark)
Série – B (30 Mark)
1. Conjuguez les verbes à l’impératif : (5Mark)
2. Mettez les verbes au passé composé : (5Mark)
3. Conjuguez les verbes à l’imparfait: (10Mark)
4. Conjuguez les verbes au futur simple: (10Mark)
40 BCOM (GENERAL)
Série – C (30 Mark)
1. Donnez les conseils en utilisant les verbes « devoir » « falloir » : (5Mark)
2. Complétez les phrases avec tout, tous, toute ou toutes: (5Mark)
3. Transformez les questions sur le même modèle : (5Mark)
4. Lisez le document suivant et répondez aux questions : (5Mark)
5. Complétez les phrases avec les mots de la liste : (5Mark)
6. Associez les mots de chaque colonne (5Mark)
41 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
ULE18201 ENGLISH-II 4 1 0 5 4
Student Outcomes
1. To enable the students to think in English e f h m n
2. To become aware of the world literature and the writers e f d
3. To equip students with the awareness and strategies e f d
needed to enable the study of English as a lifelong
process.
UNIT I – POETRY (15 Hours)

1. The Unknown citizen – Auden
2. Nada Kondro Kada Kondro- Pura Naanooru 187
3. On being Trans- Lee Mokobe
4. Girl Child – Pawani Mathur
UNIT II – PROSE (15 Hours)

1. Men and Women – Virginia Woolf
2. Farewell Speech of Mark Antony – William Shakespeare
3. The Autobiography of an unknown Indian –Nirad C.Chaudhuri
UNIT III - SHORT STORIES AND PLAY (15 Hours)

1. A Wrong Man in Worker’s Paradise – Rabindranath Tagore
2. Refund – Karen E.Bender
3. Paper Money – Razia Fasih Ahmad
4. Karukku - Bama
UNIT IV - POPULAR LITERATURE (15 Hours)

1. Paul Simon –The Sound of Silence
2. Tedx Talks – If I had a daughter
3. John Lennon – I have a dream
4. Pink Floyd – Brick in the Wall
UNIT V - LANGUAGE COMPONENT (15 Hours)

1. Spot the Errors & Punctuation
2. Antonyms and Synonyms
3. Parts of speech
42 BCOM (GENERAL)
4. Articles
5. Vowels
6. Road Mapping
7. Movie Review
8. Crossword Puzzles
9. Open ended Stories
10. Quiz
TEXT BOOKS
Cambridge University Press, Raymond Murphy, Essential Grammar in Use 3rd Edition 2010

Assessment Method (Max. Marks: 100)
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100

Second Semester
ULE 18201
English II
1 .Multiple choice Language Components Spotting the Errors

( Six question, Five to be answered) (10X1=10)
2. Open ended stories (Two Passages) (5X2=10)
3. Road mapping/ movie review (Two Passages) (2X 10=20)
Section – B (30 Marks)

4. To 10. Annotation from Prose, Poetry and Short Story (6X5=30)
Section – C (30 Marks)

11. Essay question from Poem either …………..or type
12. Essay question from Prose…
13. Essay questions from short Stories/ Play
43 BCOM (GENERAL)
SUBJECT Total
CODE of LTP
UCM18201 FINANCIAL ACCOUNTING – II 4 1 0 5 4

1 To enlighten the students on the importance of b h
preparing Branch and Departmental Accounts
2 To make the students understand and learn the i m
Partnership Accounts.
UNIT-I
Branch Accounts: -Dependent branches- Stock and debtors system- Distinction between
wholesale profit and retail profit-Independent branch (foreign branches excluded).
UNIT-II
Departmental Accounting:- Basis for allocation of expenses- Inter departmental transfer at
cost or selling price.
UNIT-III
Hire purchase and instalment- Default and repossession- Hire purchase trading account-
Instalment purchase system.
UNIT-IV
Admission of a partner- Retirement of a partner – Death of a partner.
UNIT-V
Dissolution of a partnership – Insolvency of a partner (Application of Indian Partnership Act
1932) - Insolvency of all partners – Gradual realization of assets and piecemeal distribution.
TEXT BOOKS
1. T.S. Reddy& A. Murthy, Financial accounting- Margham publications, Chennai
REFERENCES
1. R.L. Gupta & V.K. Gupta , Advanced accounting – Sultan Chand& sons, New Delhi.
2. Jain & Narang, Financial accounting- Kalyani Publishers, New Delhi
44 BCOM (GENERAL)
Note: Question Paper Pattern Comprising of 20% Theory and 80% Problems
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total of
CODE LTP
UCM18202 BUSINESS LAWS 4 1 0 5 4
45 BCOM (GENERAL)
1 To understand the concepts of business law d e
2 To understand the procedure of application of the h m
business law in various transactions
UNIT - I
Indian Contract Act – formation - Terms of contract - Forms of contract - Offer and
acceptance -Considerations.
UNIT - II
Capacity - Free consent, Void and Voidable agreements – illegal agreements
UNIT - III
Performance –Tender - Quasi contract – Discharge - Remedies for breach of contract.
UNIT - IV
Contract of Agency –Types - Creation- Duties and Rights of principal and agent Termination
of agency.
UNIT - V
Sale of Goods Act - Sale or agreement to sell - Formation- Caveat emptor - Implied
conditions and warranty - Rights of unpaid seller.
TEXT BOOKS
1. Kapoor, N D, 2013(Reprint) Business Laws, Sultan Chand and Sons, New Delhi.
2. Sreenivasan, M R, Business Law, Margham Publications, Chennai.
REFERENCES
1. Dhandapani, M V, Business Laws, Sultan Chand and Sons, New Delhi.
2. Pillai R S N, 2013(Reprint) Business Laws, S Chand, New Delhi.
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total of
CODE LTP
UCM18203 BUSINESS COMMUNICATION 4 0 0 4 4
46 BCOM (GENERAL)
1 To learn the basic theories in business communication f h
2 To understand the various communication models and f h j
tools required to run a business
UNIT-I
Definition- Methods- Types- Principles of effective communication- Barriers to
communication- Business Letters – Layout – Use of Capital Letters in writing.
UNIT-II
Kinds of Business Letters: Interview- Appointments- Acknowledgement Promotion-
Enquires- Replies- Orders- Sales- Circulars – Complaints – Use of Mobile Phones in
communication and modern application software in Mobile Phones communication
UNIT-III
Bank Correspondence- Insurance Correspondence- Agency Correspondence-
Correspondence with shareholders, Directors.
UNIT-IV
Report Writing- Agenda, Minutes of Meeting- Memorandum- Office order Circular-Notes.
UNIT-V
Modern Forms of Communication: Fax- e-mail- Video conferencing- Internet Website and
their use in Business.
TEXT BOOKS
1. Ramachandran (2007), Business Communication, Macmillan Publishers, New Delhi
2. Asha Kaul (2006), Effective Business Communication, Prentice Hall of India, New Delhi
47 BCOM (GENERAL)
REFERENCES
1. Randolf H Hudson (1994), Business Communication, Jaico Publishing House, New
Delhi
2. Meenakshi Raman, Prakash Singh, (2012), Business Communication, Oxford
University Press, New Delhi.
3. Jain, V K &Om Prakash Biyani, (2012), Business Ethics and Communication, S Chand
Co, New Delhi.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
48 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
UCM18204/
INDIAN ECONOMY 4 0 0 4 4
UCC18204

1 To expose the students to different sectors and issues h m
of the Indian Economy
2 To Understood the nature and structure of Indian d m
Economy
UNIT I - INDIA AS A DEVELOPING ECONOMY

Economy growth and Economic development - Features of a Developing Economy -
Indicators of Economic Development.
UNIT II - NATIONAL INCOME

National Income - Trends- Structural changes - Regional Development and Disparities.
UNIT III - AGRICULTURAL ECONOMY OF INDIA
Agriculture - Contribution to economic development - Agricultural productivity - Green
Revolution - Land reforms - Sources of farm credit - Food subsidy and Public distribution
system
UNIT IV - INDUSTRIAL ECONOMY OF INDIA
Industry - Role of industries in economic development - Industrial development under the
planning regime - New economic policy 1991 - Role of public sector and restructuring the
public sector - Role of small scale industries in economic development - Information
technology industry.
UNIT V - FOREIGN TRADE
Foreign trade – composition, direction, Export-Import policy, balance of payments, role of
foreign direct investments in Indian economy.
REFERENCES
1. Gaurav Datt and Ashwani Mahajan C:(2014)Dattand Sundaram’s Indian Economy,
S.Chand, New Delhi. Government of India (2007): India Vision 2020, Academic
Foundation, New Delhi.
49 BCOM (GENERAL)
2. Mishra and Puri, (2005) Indian Economy, Himalaya Publishing House, New Delhi.
3. Rangarajan, C. (1998): Indian Economy: Essays on Money and Finance, UBS, New
Delhi.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
CAC18201 QUANTITATIVE APTITUDE AND LOGICAL 2 0 0 2 2
50 BCOM (GENERAL)
REASONING-I
Student Outcomes
1. To improve aptitude, problem solving skills and a b i j m n
reasoning ability of the students
2. To help them qualify the written test of competitive a b i j m n
exams, campus placements and PSUs
3. To collectively solve problems in teams and groups a b d i j m n
4. To adopt new techniques in solving problem a b h i j m n
UNIT – I (6 Hours)
Numbers: Classification of numbers – Test of divisibility – Unit digit – HCF and LCM –
Remainder theorem – Progression – Simplification – Averages – Combined mean (simple
problems)
UNIT – II (6 Hours)
Simple interest and compound interest – Word problems
UNIT – III (6 Hours)

Problems related to permutation and combination – Probability (simple problems)
UNIT – IV (6 Hours)
Reasoning (Analytical and logical): Odd man out – Word series – Number series – Direction
test – Blood relationship – Coding and decoding – Seating arrangements
UNIT – V
Problems related to clocks and calendar
51 BCOM (GENERAL)
REFERENCES
1. Dinesh Khattar-The Pearson guide to quantitative aptitude for competitive
examinations.
2. Dr. Agarwal.R.S – Quantitative Aptitude for Competitive Examinations, S.Chand and
Company Limited
3. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, Tata Mcgraw Hill, 3rd
Edition
4. Edgar Thrope, Test Of Reasoning for Competitive Examinations, Tata Mcgraw Hill, 4th
Edition
5. http://fw.freshersworld.com/placementweek/papers.asp

Assignment 1 20 marks
100
2 CAC18201 Surprise Test 1 25 marks
marks
Surprise Test 2 25 marks
52 BCOM (GENERAL)
SECOND YEAR – THIRD SEMESTER
SUBJECT Total
CODE of LTP
UCM18301 CORPORATE ACCOUNTING - I 4 1 0 5 4

1 To learn the basic corporate accounts rules and issue of b i
shares and debentures
2 To understand the various valuation of shares, goodwill b g i
and CRR.
UNIT I
Meaning and Importance of Corporate Accounting - Shares: Various kinds – Difference
Between shares and Debentures – Issus of shares – Pro-rata allotment - Forfeiture - Re-
issue of shares.
UNIT II
Introduction – Meaning of underwriting – Types of underwriting – Marked and Unmarked
applications – Calculation of underwriters liability. Debentures: Issue for debentures –
Accounting procedure – Own debentures – Interest on own debentures – Ex-Interest and
Cum Interest quotations.
UNIT III
Preference shares: Meaning – CRR – Redemption under various methods (General
Reserve, P/l, Fresh issue of shares, Sale of Investments) – Minimum Fresh Issue and
Bonus issue. Company final Accounts – Computation of Managerial remuneration.
UNIT IV
Valuation of Goodwill – Meaning of Goodwill – Need for Valuation of Goodwill – Factors
Affecting Valuation of Goodwill – Methods of Valuation – Average Profit Method – Super
Profit Method – Annuity Method, Capitalization Method. Valuation of Shares – Need for
Valuation –Factors Affecting valuation of Shares, Net Asset Method – Yield Method – Fair
Value, Practical Problem.
UNIT V
Meaning – Calculation of Profit with the help of Time –Sales – Weighted Ratio’s,
Ascertainment of Profit or Loss Prior to incorporation, Problems related to Trading and Profit
and Loss Accounts based on sales ratios, time ratios and weighted ratios. Human Resource
Accounting- Accounting Standards - Financial Reporting practices-Accounting for price level
changes.
TEXT BOOK
53 BCOM (GENERAL)
1. Reddy and Murthy (2017) Corporate Accounting, Margham Publications- Chennai
REFERENCE
1. Jain S.P. & Narang K.L (2010).Corporate Accounting, Kalyani Publishers- Chennai
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total of
CODE LTP
54 BCOM (GENERAL)
UCM18302 COMPANY LAW 4 1 0 5 4

1 To introduce the student to the legal aspects of h e
Company Law
2 To understand the administration of companies as per h e
Indian Law
UNIT I
Definition of joint stock company – kinds – formation – Promotion – Incorporation and
certificate of commencement.
UNIT II
Memorandum of association – contents and alteration – doctrine of ultra vires – articles of
association – contents – doctrine of indoor management- prospectus – contents – statement
in lieu of prospectus.
UNIT III
Share capital – kinds of shares – voting rights – membership in a company – directors –
legal position – appointment, removal, rights, duties and powers.
UNIT IV
Meetings and resolutions - statutory meeting – annual general meeting – extraordinary
general meeting – resolutions – types.
UNIT - V
Winding up of a company – modes of winding up - winding up by the court – voluntary
winding up – creditors voluntary winding up.
TEXT BOOKS
1. DadriAlam S & Saravanavel, Company Law, Himalaya Publication, New Delhi
2. Gonga P P S, Text book on Company Law, S.Chand, New Delhi
REFERENCES
1. Avtar Singh, Company Law, Avtar Singh, Mohan Law House, India
2. Kapoor, N D, Company law – Sultan Chand, New Delhi
3. Bangia R K, Company Law, Mohan Law House, New Delhi

55 BCOM (GENERAL)
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total of
CODE LTP
UCM18303 MARKETING MANAGEMENT 4 1 0 5 4

1 To provide knowledge on the fundamentals of the d f
56 BCOM (GENERAL)
marketing concepts
2 To understand the marketing mix and marketing d f e
strategies
UNIT – I
Fundamentals of Marketing - Role of Marketing - Relationship of Marketing with other
functional areas - Concept of marketing mix - Marketing approaches - Various environmental
factors affecting the marketing functions.
UNIT - II
Buyer Behaviour - Consumer goods and Industrial goods - Buying motives – Factors
influencing buyer behaviour- Influencing factors on Consumer Behaviour – Buying situation.
Market segmentation - Need and basis of Segmentation - Targeting - Positioning Buyer
behaviour; decision process
UNIT – III
Sales Forecasting - Various methods of Sales Forecasting. The Product - Characteristics -
benefits – classifications - Consumer goods - Industrial goods - New Product Development
process - Product Life Cycle - Branding - Packaging.
UNIT – IV
Pricing - Factors influencing pricing decisions - pricing objectives - pricing policies and
procedures. Physical Distribution : Importance - Various kinds of marketing channels -
distribution problems. Sales Management : Motivation, Compensation and Control of
Salesmen.
UNIT - V
A brief overview of : Advertising - Publicity - Public Relations - Personal Selling – Direct
selling and Sales promotion.
TEXT BOOKS
1. Dr. K. Nirmala Prasad and Sherlaker - Marketing Management
2. J.C. Gandhi - Marketing
3. Ramasamy Namakumari - Principles of Marketing
REFERERNCES
1. Rajan Saxena Marketing Management
2. William J Stanton Marketing
3. Philip Kotler Principles of Marketing

57 BCOM (GENERAL)
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
Total
of LTP
UCM18304 / UCC18304 /
BUSINESS STATISTICS-I 4 1 0 5 4
UIS18304 / UAF18304
Common to B.Com (General / Accounting and Finance / Information and System
Management / Corporate Secretaryship)
58 BCOM (GENERAL)
Student Outcomes
1. To provide a strong foundations in the principles of b e
statistics.
2. To apply statistical techniques for business applications a
3. To emphasis only applications no proof required g
UNIT-I
Definition of statistics –Importance, uses and limitations of statistical methods.
UNIT-II
Statistical enquiries – Census and sample enquiries- Various Sampling Methods -
Importance of data collection - Primary data- Methods of collection of primary data-
Secondary data-Sources and procedure for use.
UNIT-III
Classification and tabulation of statistical data-Presentation of data through diagrams and
graphs –Measures of Central tendency - Definition-Merits and limitations –Mean, Median,
Mode- graphical method of locating Median.
UNIT-IV
Measures of Dispersion –Definition and uses – Range - Quartile-Deviation, Mean Deviation
and Standard deviation –Lorenz curve. Coefficient of skewness-Karl Pearson’s and
Bowley’s.
59 BCOM (GENERAL)
UNIT-V
Concept of Bivariate distribution -Correlation - Definition-Uses –Types – Karl Pearson’s
Correlation Co-efficient –Scatter diagram - Spearman’s Rank Correlation Co-efficient -
Regression equations –Regression Coefficient –Properties-Simple Problems.
TEXT BOOK
1. Gupta, S.P. (2012) , Statistical Methods ,4th Edition, Sultan Chand & Sons, New Delhi.
UNIT I : Vol(1): Chapters-1,(1-23)

UNIT II : Vol(1): Chapters-3,4 (39-89)
UNIT III : Vol(1): Chapters 5,6,7 (91-221)
UNIT IV:Vol(1): Chapter 8,9 (271-335) (337 -342 )
UNIT V : Vol(1)Chapter-10,11(389-411 ,414 – 423,451 – 460 )
Course Nature : Theory 20% and Problem 80%

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT SUBJECT TITLE L T P Total of C
60 BCOM (GENERAL)
CODE LTP
BANKING THEORY LAW AND
UCM18E51 3 3 0 6 3
PRACTICE

1 To provide an understanding of banking law and h m j
practices.
2 To educate the students on the practical application on b m j
the banking services
UNIT I
Commercial Banks - Functions - Credit creation - Methods of credit control - Reserve Bank
of India - Organization and functions – Recent trends in banking – Online banking –
methods – benefits and limitations.
UNIT II
Banker and Customer - Relationship - Special features - Opening and closing of accounts -
Different types of accounts - Forms used in the operation of bank account - Cheque book,
Pass book, Mistakes in the pass book - Special types of account holders.
UNIT III
Negotiable instruments - Definitions - Cheque - Features - Holder and holder in due course -
Payment in due course - Crossing - Different types - Endorsements - Different kinds.
UNIT IV
NEGOTIABLE INSTRUMENTS (CONTINUTED) - Paying banker - Material alteration -
Refusal of payment by banks - Statutory protection to the paying banker - Collecting banker
- Statutory protection.
UNIT V
Loans and advances - Principles of good lending - Credit- worthiness of borrowers - Modes
of securing advances - Lien, Pledge, Mortgage and Hypothecation - Advances against
different types of securities - Goods, Documents of title to goods, LIC, FDR, Government
Securities – Gold Loans.
TEXT BOOK
1. Sundaram & Varshney P.N. (2009) : Banking Theory Law and Practice; Sultan Chand
Sons; New Delhi.
REFERENCES
61 BCOM (GENERAL)
1. Tannan M.L (2010) : Banking-Law and Practice in India; Indian Law House, New Delhi.
2. Gordon &Natarajan (2011) : Banking Theory Law and Practice; Himalayas Publishing
House, New Delhi.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
UCM18E52 MANAGEMENT INFORMATION SYSTEM 3 3 0 6 3
62 BCOM (GENERAL)
1 To learn the design, development and security of b h i k
Management Information Systems
2 To understand the various ethical and social issues in b i k
using Information Systems
UNIT I
Definition of Management Information System – Transaction Processing System (TPS)-
Office Automation system (OAS)-Management Information (MIS)-Decision Support System
(DSS) and Group Decision Support System (GDSS)-Expert System (ES)-Executive Support
System (EIS or ESS).
UNIT II
Computers and Information Processing – Classification of Computer – Input Devices –
Output devices – Storage devices – Batch and online processing. Hardware – Software. -
Computer Service Systems: Data Communication and Networking-LAN, MAN & WAN-
Topologies, Internet, Intranet and Extranet,
UNIT III
Electronic Commerce: Introduction, E-commerce Technology, doing business over internet-
networks-electronic data interchange (EDI)-online payment technology- Mobile commerce
UNIT IV
SCM and CRM : Introduction, Supply Chain Management Systems, Customer Relationships
Management Systems,
UNIT V
Information systems for: Accounting(AIS), Finance (FIS),Production (PIS) and
Manufacturing (MIS), Marketing (MIS) and HRM (HRIS ).
TEXT BOOK
1. Dr. Rajagopalan S.P ( 1998.) “Management Information System”, Margham Publication
–Chennai,
REFERENCES
1. Mudrick& Ross, (2007)“Management Information Systems”, Prentice-Hall of India,
2. Gordon B. Davis, Margrethe H. Olson, “Management Information Systems”, Mcgraw-
hill,
In Assessment Cycle Cycle Model
Assignment Attendance Total
Semester Tool Test Test Examination
63 BCOM (GENERAL)
I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
QUANTITATIVE APTITUDE AND LOGICAL
CAC18301 2 0 0 2
REASONING-II 2
Student Outcomes
1. To improve aptitude, problem solving skills a b i j m n
64 BCOM (GENERAL)
and reasoning ability of the student
2. To help them qualify the written test of a b i j m n
competitive exams, campus placements
and PSUs
3. To collectively solve problems in teams and a b d i j m n
group
4. To adopt new techniques in solving problem a b h i j m n
UNIT – I
Percentage - Profit or loss - Discount
UNIT – II
Ratio, proportion - Mixtures and solutions
UNIT – III
Time and work - Time, Speed and distance; Problems related to pipes and cisterns,
Problems related to train, Problems related to boats and streams, Problems related to races
UNIT – IV
Set theory - Geometry and mensuration - Cubes
UNIT – V
Data sufficiency - Data interpretation
65 BCOM (GENERAL)
REFERENCES
1. Dinesh Khattar-The Pearson Guide to QUANTITATIVE APTITUDE for competitive
examinations.
2. Dr. Agarwal.R.S – Quantitative Aptitude for Competitive Examinations, S.Chand and
Company Limited
3. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, Tata Mcgraw Hill, 3rd
Edition
4. Edgar Thrope, Test Of Reasoning for Competitive Examinations, Tata Mcgraw Hill, 4th
Edition
5. http://fw.freshersworld.com/placementweek/papers.asp

100
3 CAC18301 Surprise Test 1 25 marks
marks
66 BCOM (GENERAL)
SECOND YEAR – FOURTH SEMESTER
SUBJECT Total
CODE of LTP
UCM18401 CORPORATE ACCOUNTING- II 4 1 0 5 4

1 To understand the preparation of accounting for b h m
Banking and Insurance Companies
2 To understand the concept of human resource b d i
accounting for companies.
UNIT I
Amalgamation, Absorption and External Reconstruction of a Company (Simple Problems)
UNIT II
Meaning of banking companies, important terms in banking business – Rebate on bill
discounted, statutory reserve, Preparation of P&L a/c - Preparation of B/S.
UNIT III
Accounts of holding companies - concept of holding & subsidiary companies, legal
requirements for holding companies; Meaning of minority interest, cost of control/ capital
reserve, revenue profit and capital profits, mutual owing. Preparation of consolidated
balance sheet as per prescribed form (excluding of unrealized profit, revaluation of assets)
UNIT IV
Liquidation - Statement of affairs and Deficiency accounts – Liquidator’s final statements of
receipts and payments
UNIT V
Final Accounts of Insurance Companies including Balance sheet (Simple Problems)
TEXT BOOK
1. Reddy & Murthy, (2008) Corporate Accounting, Margham Publication, Chennai.
67 BCOM (GENERAL)
REFERENCES
1. Arulanandam & Raman, (2009), Corporate Accounting, Himalayan Publishing House,
New Delhi.
2. Shukla & Grewal, (2000), Advanced Accounts, S Chand, New Delhi
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
68 BCOM (GENERAL)
Total
SUBJECT
SUBJECT TITLE L T P of C
CODE
LTP
UCM18402 MANAGEMENT ACCOUNTING 4 1 0 5 4

1 To understand the theoretical concepts of management b g m
accounting.
2 To explain the application of various management b m
accounting techniques
UNIT I
Management Accounting – Meaning, scope, importance and limitations – Management
Accounting vs. Cost Accounting. Management Accounting vs. Financial Accounting.
Analysis and Interpretation of Financial Statements – Nature, objectives, tools – Methods –
Comparative Statements, Common Size statement and Trend analysis.
UNIT II
Funds flow and Cash flow statements (AS3)
UNIT III
Ratio Analysis – Interpretation, benefits and limitations. Classification of ratios.
UNIT IV
Budgets and budgetary control – Meaning, objectives, merits and demerits – Types of
Budgets – Production, Cash and Flexible Budgets.
UNIT V
Marginal costing (excluding decision making) – difference between Absorption Costing and
Marginal Costing – CVP analysis – Break Even Analysis – Break Even Chart.
TEXT BOOKS
1. Agrawal, Principles of Management Accounting, Asian Books, India
2. Kothari, Management Accounting: Concepts & Applications, Macmillan Publishers
India.
69 BCOM (GENERAL)
REFERENCES
1. Viji, Management Accounting, Macmillan Publishers, India
2. Khan M Y, & Jain P K, Management Accounting, Tata McGraw Hill, India
3. Murthy & Guruswamy, Management Accounting, vijay nicole publisher, India
4. Reddy and Hariprasad reddy, Management Accounting, margham publication,
Chennai.
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
70 BCOM (GENERAL)
UCM18403 PRACTICAL AUDITING 4 1 0 5 4

1 To understand the various methods of auditing the d e l
accounts.
2 To understand the role of an auditor in an organization. d e
UNIT I
Definition of Audit – Difference between Auditing and Accountancy – Scope of Auditing –
Objectives of Auditing –nature and scope of internal check, internal audit and internal control
– audit note book and audit working papers.
UNIT II
Vouching of cash transactions – trading transactions – Audit of various ledger – Outstanding
liabilities, Assets – Scrutinizing of expense Accounts – Income Accounts – Asset accounts –
Liabilities Balance sheet Audit – Direct confirmation of Balances – Capital and Revenue
Expenditures –Verification and Valuation of Assets and Liabilities.
UNIT III
Depreciation and Reserves – Meaning Depreciation on wasting assets.
UNIT IV
Appointment Auditor – Appointment of First Auditor – Filing of casual vacancy – Ceiling on
number of audits – Appointment of Auditor of Govt. company – Auditors Remuneration –
Removal of Auditors – Qualifications & Disqualification - Powers and Duties of Auditors -
Special considerations in company Audit.- Presentation of financial statements - Audit of
Share Capital. Audit of Dividends and Debentures - Audit of Branch office Accounts.
Special Audit u/s 233A. Cost Audit.
UNIT V
Investigation – Distinction between investigation and Auditing – Objectives of investigations
– Classes of Investigation – Liabilities of an Auditor – Legal position – Liabilities under
companies Act –Liability under Statute – Civil Liability – Criminal Liability – Liability under
IPL – Liability of Honorary Auditor – Liability of Joint Auditor – Liability – Liability of Auditor of
Holding company – Liability for un-audited Accounts – Independence of Auditors –
Importance.
TEXT BOOKS
1. Basu, Auditing: Principles and Techniques, Dorlington Kindersley (India) Pvt. Ltd
2. Chauhan K S, Auditing, Suchita Publication
REFERENCES
71 BCOM (GENERAL)
1. Pandu A, Principles of Auditing, Serial Publication, India Pathak J P, Auditing in a
Computerized Environment, Allied Publishes, India.
2. Ravinder Kumar Virender Sharma, Auditing Principles and Practices, Prentice Hall,
India

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
Total of
LTP
UCM18404 / UAF18404 /
BUSINESS STATISTICS-II 4 1 0 5 4
UIS18404 / UCC18404
72 BCOM (GENERAL)
Common to B.Com (General / Accounting and Finance / Information and System
Management / Corporate Secretary ship)
Student Outcomes
1. To apply Statistical analysis for decision making process a b
2. To apply Statistical tools for business applications. . b
UNIT-I
Index Numbers -Definition-Uses – Weighted Index Number and Unweighted Index Number-
Laspeyre’s - Paasche’s - Irving Fisher’s Index Number --Time Reversal Test and Factor
Reversal Test-Construction of Cost of Living Index Number-Family Budget Method and
Aggregate Expenditure Method.
UNIT-II
Analysis of Time Series – Components of Time Series – fitting of trend by the method of
least squares – Moving Average method – Computation of Seasonal Indices by Simple
Average Method.
UNIT-III
Interpolation and Extrapolation – Newton’s and Lagrange’s formulae.
UNIT-IV
Basics of Operations Research (OR): Characteristics of O.R – Importance of O.R in Industry
– O.R and Decision making – Role of computers in O.R- Linear programming: Formulations
and Graphical solutions , Canonical & Standard form of Linear Programming problems.
UNIT-V
Transportation model: Definition – formulation and solution of transportation models – Initial
Basic feasible solution by the methods of North west corner, the row – minima, column –
minima, matrix minima( Least cost method) and Vogel’s approximation method –
Assignment problem by Hungarian method .
73 BCOM (GENERAL)
TEXT BOOKS
1. Gupta, S.P. (2012) ,Applied Statistical Methods ,4th Edition, Sultan Chand & Sons, New
Delhi.
2. Sundaresan, V, Ganapahy Subramanian, K.S. and Ganesan, K(2011),Resource
Management Techniques, A.R. Publications- Nagapattinam.
TREATMENT AS IN
1. Gupta, S.P. (2012), Applied Statistical Methods, 4th Edition, Sultan Chand & Sons,
New Delhi.
Unit I: Chapter-13(535-579)
Unit II: Chapter-14(611-640 and 650-661)
Unit III: Chapter-15(673-675 and 681-689)
2. Resource Management Techniques by Prof.V.Sundaresan, K.S.Ganapathy
Subramanian, K. Ganesan.
Unit IV: Chapter 1 (1.1 to 1.8) and Chapter 2, Chap 3 (3.1.1 to 3.1.4, 3.2.1)
Unit V: Chapter 7(7.1), Chap 8.
Course Nature : Theory 20% and Problem 80%

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
74 BCOM (GENERAL)
UCM18E53 E-COMMERCE 3 3 0 6 3

1 To understand the theoretical aspects of strategic g m
issues, processes, policies
2 To know the evaluation of socio-cultural issues in e g
surrounding of the business
UNIT – I
Introduction to E-commerce: An Overview of Electronic Commerce – Electronic Commerce
Framework - Evolution of Electronic Commerce, Advantages and Disadvantage of E-
commerce, Roadmap of e-commerce in India
UNIT II
E-commerce Infrastructure: Introduction, E-commerce Infrastructure - An Overview,
Hardware, Server Operating System, Software, Network Website
UNIT III
E-Marketing -The scope of E-Marketing, Internet Marketing Techniques- Merits and
Demerits
UNIT IV
Consumer Oriented Business - Consumer Market, One-to-One Marketing, Consumer
Demographics, Maintaining Loyalty, Gaining Acceptance, Online Catalogue, Pilot
Catalogue
UNIT V
Electronic Payment Systems - Electronic Payment Systems, Electronic Cash, Smart Cards
and Electronic- Payment Systems, Credit Card Based Electronic Payment Systems, Risks
and Electronic Payment Systems.
TEXT BOOK
1. Chaston, E-marketing Strategy, Tata McGraw Hill- New Delhi
REFERENCES
1. Paul S Richardson, Internet Marketing, Tata McGraw Hill- New Delhi
2. Marry Lou Roberts, Internet Marketing, Tata McGraw Hill- New Delhi
3. Thomas Eisenmann, Internet Business Models, Tata McGraw Hill- New Delhi
In Assessment Cycle Cycle Model
Assignment Attendance Total
Semester Tool Test Test Examination
75 BCOM (GENERAL)
I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total of
CODE LTP
UCM18E54 SERVICE MARKETING 3 3 0 6 3

76 BCOM (GENERAL)
1 To understand the concepts about service marketing d h
2 To gain the knowledge of intricacies of service d h
marketing
UNIT - I
Meaning and Definition of Services- Components of Service-The Physical product- Service
product- Service Environment -Service Delivery – Characteristics of Services-Classification
of Services-Differences between goods and Services- its comparison
UNIT - II
Service Design- Components- Factors to be considered in Designing Service Process-
Principles of Service Design- Management model for the service design- Blue printing-
stages in the preparation of a service blueprint-Strategic decisions of the service process
planning-Uses of service blueprint- Process flow charts – Process layout-Types of service
layout
UNIT - III
Service Marketing Mix –Characteristics of service marketing mix- Marketing mix-a blending
process- Service product-The product concept- Price-Pricing objectives- Promotion- Place-
People-Physical evidence- Processes
UNIT - IV
Pricing in Services – Objectives of pricing – Characteristics of services and prices –Factors
affecting pricing decisions-Approaches to pricing services – Pricing strategies based on the
perceived value
UNIT - V
Service Promotion – Market communication- Communication process- Steps in developing
effective communication – Service communication –Advertising – Sales Promotion –
Personal Selling- Direct Marketing
TEXT BOOK
1. Dr .L. Natarajan (2015) Service Marketing , Margham publications, Chennai
REFERENCES
1. Dr. R. Srinivasan, Service Marketing, , Prentice Hall of India
2. C. Bhattacharya, Service Marketing, , Excel Books India
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
77 BCOM (GENERAL)
Total 100
SUBJECT Total of
CODE LTP
CAC18401 VERBAL ABILITY AND REASONING 2 0 0 2 2
Student Outcomes
1. To enable the students understand the syntax of English d f h n
78 BCOM (GENERAL)
and develop their lexical skills
2. To develop comprehension and interpretation skills d e f h n
3. To enhance vocabulary skills and improve repertoire of d f h m n
words
4. To help the students succeed in competitive exams and j m n
placements
UNIT –I
Spotting error, Change of speech, Change of voice
UNIT –II
Synonyms, Antonyms, Idioms, Phrasal verbs, One word substitution
UNIT-III
Sentence improvement, Sentence completion (Grammar based)
UNIT-IV
Sentence completion (Vocabulary based), Odd word
UNIT-V
Reading comprehension, Word analogy, Para jumble
REFERENCES
1. Hari Mohan Prasad and Meenakshi Upadhyay, Objective English for Competitive
Examinations, McGraw Hill Education.
2. Norman Lewis, Word Power Made Easy New Revised and Expanded Edition, Goyal
publication, 2011
3. Raymond Murphy, Intermediate English Grammar, Cambridge University Press, 2007

4 CAC18401 Surprise Test 1 25 marks 100 marks
79 BCOM (GENERAL)
80 BCOM (GENERAL)
THIRD YEAR – FIFTH SEMESTER
SUBJECT Total of
CODE LTP
UCM18501 COST ACCOUNTING – I 4 1 0 5 4

1 To understand the basic concepts and methods of Cost b i h
accounting and decision making.
2 To understand the calculation of material and labour b i h
control techniques
UNIT - I
Definition of Costing, Nature and significance of cost accounts - Definition of Costing,
Scope, Objectives, Functions and limitations of cost accounting - Installation of costing
system - Elements of Cost - Cost centre and profit centre.
UNIT – II
Preparation of Cost sheet, tender of quotations. Reconciliation of Cost and Financial
accounts.
UNIT – III
Material Purchase and Control - Material Control: Levels of Stock and EOQ – Perpetual
Inventory System, JIT, ABC and VED Analysis. Methods of pricing of Material and Issues:
FIFO, LIFO, Average Price Methods: Simple and Weighted Average Price Methods, Base
stock Method.
UNIT – IV
Labour cost – Computation and control. Time keeping - Methods of wage payment- Time
rate and Piece rate system – Payroll procedure – Idle time and Overtime – Labour turnover.
UNIT – V
Classification of Overhead Costs – Departmentalization of Overheads – Allocation
Absorption and Appointment of Overhead Costs – Primary and Secondary Distribution of
Overheads – Computation of Machine Hour Rate and Labour Hour Rate.
81 BCOM (GENERAL)
TEXT BOOK
1. S.N.Maheswari – Principles of Cost Accounting – Sultan Chand & sons, New Delhi
REFERENCE BOOKS
1. S.P.Jain and Narang Cost Accounting – Kalyani Publishers, New Delhi
2. S.P.Iyangar – Cost Accounting – Sultan Chand & Sons, New Delhi
3. T.S. Reddy & Hari Prasad Reddy – Cost Accounting – Margham Publications, Chennai.
Note: Question Paper Pattern Comprising of 20% Theory and 80% Problem.
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
82 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
UCM18502 INCOME TAX LAW AND PRACTICE – I 4 1 0 5 4

1 To impart knowledge on the basic principles of direct tax b h i
laws
2 To equip students about the computation of income and b h m
taxation.
UNIT I
Meaning of Income – Canons of Taxation and the Income Tax Act – Important definitions
under the Income Tax Act, Scope of Total Income - Residential Status – Incomes exempt
from Tax.
UNIT II
Heads of Income – Salaries – Allowances – Perquisites and their Valuations – Deductions
from salary – Other related provisions – Gratuity – Pension – Commutation of Pension –
Provident Fund – Rebate.
UNIT III
Income from house property – Definition of annual value - deductions - Computation of a let
out and a self occupied property.
UNIT IV
Income from business or profession – Allowable and not allowable expenses - General
deductions – Its principles – Provisions relating to depreciation – deemed business profits
chargeable to profits to tax compulsory maintenance of books of account – Computation of
income from business or profession.
UNIT V
Filling of return of income assessment procedure in brief – due date of filling the return –
defective return – Belated return – revised return – self assessment – Best judgment
assessment – various income tax authorities.
83 BCOM (GENERAL)
TEXT BOOKS
1. Bhagavathi Prasad, Income Tax Law and Account – Vishwa Prakasan, New Delhi.
2. Reddy T S &Hariprasad Reddy Y, Income Tax Theory, Law and Practice, Margham
Publication, Chennai.
REFERENCES
1. Mehrotra H.C, Income Tax Law and Accounts, Sahitya Bhavan Publications, Agra.
2. Vinod K. Singhania, Students Guide to Income Tax, Taxman. Publication, New Delhi

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
UCM18503 RESEARCH METHODOLOGY 4 1 0 5 4
84 BCOM (GENERAL)
1 To give an exposure to the students the need, meaning h l
and importance of research.
2 To introduce the students to the various methods and l m n
principles of research in social science so that they
would be able to take research work
UNIT-I
Research: Meaning, Scope, need, importance and Characteristics of Social Research –
Kinds of Research – Research Design: Preparation of research design - Qualities of Good
research work.
UNIT-II
Research problem: source of research problem – Hypothesis: Meaning – Definition –
Importance – formation – and types of hypothesis
UNIT-III
Methods of data collection - Observation techniques - Interview and Interview Schedules -
Construction of Questionnaire and survey method.
UNIT-IV
Sampling Techniques in Random sampling - Stratified and Purposive sampling - Cluster and
Multistage sampling - Scaling - Distinctive scaling - Rating scales - Ranking scales - Interval
consistency scales - Scalographic scales.
UNIT-V
Interpretation - Importance - Techniques of Interpretation - Report writing - Steps in Writing
report - Characteristics , Types of Contents of Report - Layout - Precautions for writing
Research reports.
TEXT BOOK
1. Kothari C.B and Gopal M.H. An Introduction Research Procedure in Social Science,
New Age International, New Delhi, 2004
REFERENCES
1. Ravilochanan, (2008), Research Methodology, Margham Publications, Chennai
2. Amarchand (2005), Research Methods, Emerald Publishers, Chennai.
85 BCOM (GENERAL)
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total of
CODE LTP
UCM18504 HUMAN RESOURCE MANAGEMENT 4 0 0 4 4

86 BCOM (GENERAL)
1 understand the concept of Managing Human Resources g h
and work
2 Identify effective Human Resources practices g h m
UNIT - I
Introduction to Human Resource Management: Introduction, Concept of Human Resource
Management- objectives-significance- Functions of Human Resource Management, Role
and Skills of human resource manager
UNIT - II
Human Resource Planning: Process of Human Resource Planning, HR Forecasting
Techniques-Process of Job Analysis - Job Description -Practical Session
UNIT - III
- Recruitment and Selection: Concept of Recruitment - Sources of Recruitment, Selection,
Selection Process, Application Forms, Selection Test, Interviews, Evaluation, Placement
UNIT - IV
Training and Management Development: Meaning of Training, Methods of Training,
Concept and Need for Performance Appraisal- Appraisal Methods- Practical Session
UNIT – V
Grievance Procedure: Concept of Grievance, Causes of Grievances, Grievance Redressal
Procedure( Moot Court ) – Case Study- Objectives – Analysis of Case
REFERENCE
1. P.Subba Rao Human resource Management, Himalaya Publishing House- New Delhi
TEXT BOOKS
1. Dr.C.D. Balaji Human resource Management , Margham Publications-Chennai
2. Dr.J.Jayasankar Personnel Management, Margham Publications- Chennai

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
87 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
UCM18E01 FINANCIAL MANAGEMENT 4 0 0 4 3

1 To understand the various finance sources d m
2 To understand how to take capital budgeting and i m
investment decisions
UNIT - I
88 BCOM (GENERAL)
Meaning and Definition – Role of Finance Manager – Methods and sources of raising
finance – Critical appraisal of different securities and bonds as source of finance –Equity
shares – Convertible and non-Convertible debentures – preferred stock. Objectives / goals
of finance function – Financing decisions – Investment decision – Importance of finance
planning - Problems in financial forecasting.
UNIT - II
Time value of money – Valuation– Capital structure decisions – Traditional and MM
approaches – Current views – Determine of capital structure – Leverage analysis EBIT –
EPS analysis. (simple problems)
UNIT- III
Cost of capital - Basic concepts, rational assumptions - Cost of equity capital - Cost of debt -
Cost of preference capital - Cost of retained earnings. Dividend policy of firm – Kinds of
dividend – Walter’s Model – MM Approach.(simple problem)
UNIT- IV
Investment decisions – Risk – Required rate of return – Estimating cash flows – Present
value of cash flows – Evaluation of alternative investment proposals – Sensitivity analysis –
Simulation – Decision making under conditions of risk and uncertainty.
UNIT- V
Working Capital Management – Working capital cycle – Forecasting of working capital
requirement – factors influencing working capital – Different components – Inventory – Cash
– Receivables – Credit policies – Collection policies.
TEXT BOOK
1. Dr.A. Muthy, Financial Management, Magam Publication, Chennai.
2. Maheswari S.N. (2003) Elements of Financial Management Sultan Chand and Sons,
New Delhi
REFERENCES
1. Khan M.Y and Jain P.K (2006) Financial Management, Text and Problems; Tata
McGraw Hill, New Delhi
2. Panday I.M. (2005) Financial Management; Vikas Publishing House, New

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
89 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
LOGISTICS AND SUPPLY CHAIN 4 0 0 4 3
UCM18E02
MANAGEMENT

1 To impart knowledge and understanding on supply h l
chain management
2 To understand the role of logistics management in h m
business
UNIT - I
Introduction of Logistics and Supply Chain – Meaning and Definition - Importance of
logistics and Supply Chain – Objectives of Business Logistics - Logistics and Supply Chain
Management- Functions of Logistics Management – Supply Chain Macro Processes in a
Firm
UNIT - II
Supply chain relationship Management- Channel Structure- Channel relationships- Logistical
Service Alliances – Factors stimulating service based alliances - Various Approaches to
Study Channels - Description Institutional Approach- Classification of Middleman- Merchant
Middleman-Functional Middleman– Graphic approach – Channel Arrangement
classification- Conditions for successful supply chain relationships
UNIT - III
Logistics Information System- Information functionality- Linking Logistics into an Integrated
Process- Principles of logistics information- Information architecture- Application of
information technologies- EDI – Personal Computers- Artificial intelligence or expert system-
Communication- Bar coding and Scanning
UNIT - IV
Drivers of supply chain performance- Classification of Supply Chain Drivers- Logistical
drivers- Logistical drivers- Cross functional drivers- Facilities- Components of facilities
decisions- inventory’s role in the Supply Chain- Role in the competitive strategy-
Components of inventory decisions- Network Design- Factors influencing network design
decisions- Framework for Network Design Decisions- Models for facilities location and
capacity allocation -The Capacitated Plant Location Model -Location of plants and
warehouses
90 BCOM (GENERAL)
UNIT - V
Global logistics- Importance of globalisation- Financial Deregulation-Transportation
deregulation-Barriers to global logistics- Market & Competition- Financial Barriers-
Distribution Channels- The global supply chain- International Logistics & Documentation-
Issues in Maritime Industry affecting Global Logistics
TEXT BOOK
1. Dr. S. K Bhat Logistics and Supply Chain Management, Himalaya Publishing House,
Chennai.
REFERENCES
1. Mohanty R.P, & Deshmuki S.G, Biztantra Supply Chain Management, New Delhi
2. Dr. L. Natatrajan, Logistics and Supply Chain Management, Margham Publications,
Chennai
3. Janat Shah, Supply Chain Management, Pearson Education India

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
91 BCOM (GENERAL)
SUBJECT Total of
CODE LTP
UCM18E03 FINANCIAL SERVICES 4 0 0 4 3

1 To admired knowledge and understanding on financial d g m
services
2 To understand the role and function of SEBI g m
UNIT – I
Financial services - meaning and Scope – Types of financial services – Fund and Non-fund
based activities- Financial services and economic environment – Players in Financial
Services Sector (Banks, NBFCs, Micro Financing Institutions, etc.)- Challenges facing the
financial service sector – Modern trends in financial service.
UNIT - II
Merchant Banking in India – Functions and services of merchant banks – merchant bankers
in the market making process – Managing of new issues – Underwriting – Capital market –
Stock Exchange – Role of SEBI.
UNIT – III
Leasing and Hire purchase – Concepts and features – Types of lease- steps in leasing
transactions – Advantage and disadvantages of lease – content of lease agreement- sales
tax provisions – accounting treatment of lease- structure of lease industry
UNIT – IV
Venture capital – meaning and scope- initiative in India –venture capital guideline-method of
venture financing- Credit Rating – Role and functions of Credit Rating agencies- SEBI
guidelines – limitations – future of credit rating in India (CRISIL, IICRA, CARE).
UNIT - V
Mutual Funds – Concept- types/classification of mutual funds- Risks- facilities available to
investors – investors rights –mutual fund guidelines- mutual fund in India and abroad –
future of mutual fund industry. Securitization- meaning – Concept and procedure – modus
operandi - Dematerialization of shares and securities
92 BCOM (GENERAL)
TEXT BOOK
1. Gordon and Natarajan (2009) Financial Market and Services, Himalaya publishing
house Pvt. Ltd
REFERENCES
1. B. Santhanam (2006) Financial Services –, Margham Publications, Chennai,
2. Machiraju H.R (2009) : Indian Financial System; Vikas Publication, New Delhi,
3. Khan M.Y (2001) : Indian Financial System; Tata McGraw Hill, New Delhi,

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total of
CODE LTP
93 BCOM (GENERAL)
CREATIVITY AND INNOVATION
UCM18E04 4 0 0 4 3
MANAGEMENT

1 To teach fundamentals of creativity and innovation b e h
management.
2 To provide awareness on the attributes of thinking, b e h
sources of innovation, creative problem solving, and
techniques of unblocking creativity
UNIT – I
Introduction – Definitions – Main Components – Individual and Group Creativity – Creativity
at an Individual Level – Brain Processes - Barriers for Individual Creativity – Barriers to
Organizational Creativity – Developing Creativity – Creating a Climate for Creativity –
Convergent Thinking – Divergent thinking – Difference between Convergent and Divergent
thinking – Idea Generation Techniques: Sparking Creativity – Thinking Hats Methods.
UNIT – II
Attributes of Good Thinkers – Components of Critical Thinking - Creative Process – The
Creative Person – qualities of a creative person – Differences between Critical and Creative
Thinking – Thinking of Left and Right Brain – Right Brain Vs. Left Brain – Mental Fitness
Exercises for the brain - Lateral Thinking – Vertical Thinking – Difference between Lateral
and Vertical thinking – Attitudes Towards Lateral Thinking – Basic nature – Need – Uses –
Techniques
UNIT – III
Innovation – Sources of Innovation- Making Sense of Innovation – Categories of Innovation
– Managing Innovation Development within Organizations – Managerial Roles and
Behaviors in support of Innovation- Invention – Difference between innovation and invention-
Suspend judgement- Analogies- Lateral Thinking – Creativity Exercises.
UNIT – IV
Problem – problem solving – Creative Problem Solving – Steps in the Creative Problem
Solving Process – Rules for Creative Problem Solving – Models of Techniques of Creative
Problem Solving – Brainstorming- Mind Mapping - Mental Gym quiz
94 BCOM (GENERAL)
UNIT – V
Blocks to Creativity – Techniques help to overcome blocks of creativity – Strategies for
Unblocking – Fears and Disabilities – Energy for your Creativity – Making the Environment
More Creative
TEXT BOOK
1. Rizwan Ahmed, P (2015) Creativity and Innovation Management, Margam
Publications
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
95 BCOM (GENERAL)
UES18501 ENVIRONMENTAL STUDIES 3 0 0 3 3
Student Outcomes
1. To gain knowledge on the importance of natural resources
a g
and energy
2. To understand the structure and function of an ecosystem b h
3. To imbibe an aesthetic value with respect to biodiversity,
understand the threats and its conservation and appreciate f
the concept of interdependence
4. To understand the causes of types of pollution and disaster
e j
management
5. To observe and discover the surrounding environment
m n
through field work
UNIT I - INTRODUCTION TO NATURAL RESOURCES/ENERGY (9 Hours)

Natural Resources – Definition – Scope and Importance – Need for Public Awareness –
Renewable and Non-renewable Resources: Natural resources and associated problems.
Forest resources and over-exploitation – Water resources and over-utilization –
Mineralresource extraction and its effects - Food resources - food problems and Modern
agriculture - Energy resources and its future.
UNIT II - ECOSYSTEMS (9 Hours)
Concept of an ecosystem-structure and function of an ecosystem-producers, consumers
and decomposers- ecological succession- food chains(any 2 Examples)- food webs(any 2
Examples)-ecological pyramids.
UNIT III - ENVIRONMENTAL POLLUTION /DISASTER MANAGEMENT (9 Hours)

Definition-causes, effects and control measures of : Air, Water and Soil pollution- e-waste
management- Disaster management: Natural and manmade- food/earthquake/cyclone,
tsunami and landslides.
UNIT IV - SOCIAL ISSUES AND THE ENVIRONMENT (9 Hours)

Sustainable development- Climate change: global warming, acid rain, ozone layer depletion
and nuclear radiation- Environment Protection Act (any 2) air, water, wildlife and forest.
UNIT V - HUMAN POPULATION AND THE ENVIRONMENT (9 Hours)

Population growth, variation among nations - Population explosion—Family Welfare
Programme - Environment and human health - Human rights - Value education - HIV/AIDS
- Women and Child Welfare - Role of Information Technology in environment and human
health.
96 BCOM (GENERAL)
FIELD WORK
Students will visit any one of the following place of interest and submit a written report by the
end of the semester:
1. Visit to a hospital/industry/canteen for solid waste management
2. Visit to a chemical industry to study about the practices followed there for waste
disposal
3. Visit to Vandalur zoo for study of animal conservation/plants- flora and fauna
4. Study of simple ecosystems-lake/hill slopes
5. Naming the trees in the campus at SRM
6. Study of common plants, insects, birds in the neighborhood
7. Study of common diseases and their prevention
8. Optional: Street plays and rally for awareness of obesity/diabetes/ vitamin D
deficiency/health issues/ waste management/ solid waste management/ no plastics/
energy consumption/wild life protection.
TEXT BOOK
Bharucha Erach, The Biodiversity of India, Mapin Publishing Pvt. Ltd., Ahmedabad –
380013, India, Email:mapin@icenet.net (R)
REFERENCES
1. Bharucha Erach, (2013), Textbook of Environmental Studies for Undergraduate
Courses (Second edition). Telangana, India: Orient BlackSwan.
2. Basu Mahua, Savarimuthu Xavier, (2017), SJ Fundamentals of Environmental Studies.
Cambridge, United Kingdom: Cambridge University Press.
3. Agarwal, K.C. 2001 Environmental Biology, Nidi Publ. Ltd. Bikaner.
4. De A.K., Environmental Chemistry, Wiley Eastern Ltd.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50%
End Semester Weightage 50%
Total 100%
THIRD YEAR – SIXTH SEMESTER
SUBJECT Total
CODE of LTP
UCM18601 COST ACCOUNTING - II 4 1 0 5 4

97 BCOM (GENERAL)
1 To provide knowledge on the concept of job, batch and h i m
contract costing
2 To understand the techniques of marginal costing and d i m
decision making.
UNIT – I
Job, Batch, Contract Costing: Job Costing – definition – Features – Procedure –
WIP Cost Accumulation, Batch Costing – EBQ, Contract Costing Definition, Features, Work
Certified and Uncertified – Incomplete Contact – Escalation Clause Cost Plus Contract –
Contract Account
UNIT - II
Process Costing : Definition – Features. Job Vs Process Costing – Process Account –
Losses–By Products and Joint Products–WIP–Equivalent Units and its Calculation -
Closing WIP with or without Process Loss.
UNIT - III
Operating Costing (Transport Costing): Cost Unit –Cost Classification – Operating Cost
sheet.
UNIT – IV
Marginal Costing: Definition – Advantages and Limitation – Break Even Point – Margin of
Safety – P/V Ratio – Key factor – Make or Buy Decision. Selection of Product Mix –
Changes in Selling Price – Desired Level of Profit.
UNIT - V
Standard Costing and Variance Analysis – Meaning, Difference between estimated costing
and standard costing- Advantages and limitations. Types of variance analysis Direct Material
Cost Variance (DMCV), Direct Labour Cost Variance (DLCV), Overhead Cost Variance
(OCV)
98 BCOM (GENERAL)
TEXT BOOK
1. T.S. Reddy & Hari Prasad Reddy - Cost Accounting – Margham Publications,
Chennai 5.
REFERENCES
1. S.P.Jain and Narang – Cost Accounting – Kalyani Publishers, New Delhi
2. S.N.Maheswari – Principles of Cost Accounting – Sultan Chand & sons, New Delhi
3. S.P.Iyangar – Cost Accounting – Sultan Chand & Sons, New Delhi.
4. Dr.A. Murthy and Dr. S. Gurusamy – Cost Accounting – Vijay Nicole Publications,
Chennai.
Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
99 BCOM (GENERAL)
SUBJECT Total
CODE of LTP
UCM18602 INCOME TAX LAW AND PRACTICE - II 4 1 0 5 4

1 To impart knowledge on the basic principles of direct tax b i m
laws.
2 To equip students about the computation of income b i m
from various sources and taxation
UNIT I
Income under capitals gains – short term, long term capital gains – transfer of capital assets
– certain transactions not included as transfer – cost of acquisition – cost of improvement –
indexation of cost – capital gains under different circumstances – Exempted capital gains –
computation of capital gains.
UNIT II
Income from other sources – as a residuary head of income – their computation – grossing
up – deduction in computing income under this head and other related provisions.
UNIT III
Clubbing of income – transfer of Income without the transfer asset – Circumstances under
which the individual is assessable respect of remuneration of spouse – Assess ability of
income from assets transferred to spouse, sons, wife, another persons for the benefit of
spouse – assessability in respect of income of minor child – Set off – Carry forward and Set
off.
UNIT IV
Permissible deductions from gross total income – Sec 80 CCC to 80 U.
UNIT V
Assessment of Individuals –Assessment of Partnership firms and Association of Persons.
TEXT BOOKS
1. Bhagavathi Prasad , Income Tax Law and Account – Vishwa Prakasan, New Delhi.
2. Reddy T S & Hariprasad Reddy Y, Income Tax Theory, Law and Practice, Margham
Publication, Chennai.
REFERENCES
1. Mehrotra H.C, Income Tax Law and Accounts, Sahitya Bhavan Publications, Agra.
2. Vinod K. Singhania, Students Guide to Income Tax, Taxman. Publication, New Delhi
100 BCOM (GENERAL)

Asses Cycle Cycle
In Model
sment Test Test Assignment Attendance Total
Sem Examination
Tool I II
ester
Marks 10 10 20 5 5 50
End Semester 50
Total 100
.
SUBJECT Total of
CODE LTP
UCM18603 ENTREPRENEURIAL DEVELOPMENT 4 0 0 4 4

101 BCOM (GENERAL)

1 To understand the skills required for an entrepreneur d g
2 To understand the sources of finance for an d g
entrepreneur
UNIT - I
Entrepreneurship – Meaning - Definition –Intrapreneur - Types of entrepreneur -Qualities of
successful entrepreneurs – Identification of potential entrepreneurs – Factors Influencing
entrepreneurship - Women entrepreneurs - Problems of women entrepreneur.
UNIT - II
Commercial Banks - District Industries Centre - National Small Industries Corporation -
Small Industries. Development Organisation - Small Industries Service Institute -.All India
Financial Institutions - IDBI - FCI - ICICI – IRDBI.
UNIT - III
Business idea generation techniques - Identification of Business opportunities – Feasibility
study - Marketing, Finance, Technology & Legal Formalities - Preparation of Project Report -
Tools of Appraisal.
UNIT - IV
Institution for the development of small scale industries - NSIC, SIDCO, SIDO, SISI
,Development Commissioner - TANSI, SIDCO, DIC, Directorate of Industries and
Commerce- Concessions, rebates, incentives and subsidies to small scale units - Prime
Minister’s Rojkar Yojna (PMPY) EPZ and 100% EOUs, sickness of small scale units and
revival.
UNIT - V
Role of entrepreneur in economic growth - Strategic approaches in the changing Economic
scenario for small scale Entrepreneurs - Networking, Niche play, Geographic concentration,
Franchising / Dealership - Development of Women Entrepreneurship.
TEXT BOOKS
1. Srinivasan N.P. - Entrepreneurial Development
2. Jayashree Suresh - Entrepreneurial Development
REFERENCES
1. Saravanavel - Entrepreneurial Development
2. Vasant Desai - Project Management
3. J.S. Saini& S.K. Dhameja - Entrepreneurship and Small Business.
4. Dr. C.B. Gupta & Dr. S.S. Khanka – Entrepreneurship and Small Business.
102 BCOM (GENERAL)

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
UCM18604 PROJECT 0 0 0 0 4
PROJECT DESCRIPTION
GUIDELINES
1. Project report is the compulsory component of the syllabus to bridge the gap between
theory and practice.
2. The field of specialization is Human Resources, Marketing, Finance and related
commerce and management based topics.
103 BCOM (GENERAL)
3. The project work should be neatly presented in not less than 60 pages and not more
than 100 pages
4. Paper Size should be A4
5. 1.5 spacing should be used for typing the general text. The general text shall be
justified and typed in the Font style - Font: Times New Roman / Font Size: 12 for text)
6. Subheading shall be typed in the Font style (Font: Times New Roman / Font Size: 14
for headings) The report should be professionally prepared.
7. The candidate should submit periodical report of the project to the supervisor.
8. Two reviews will be conducted before the Viva Voce
9. Each candidate should submit hardcopy ( 1 copy) and a soft copy in CD to the
Department. After the Evaluation of the project report one hard copy will be returned to
the candidate Evaluation Scheme
Project Evaluation and viva voce – Internal Examination – 50Marks Project Evaluation and
viva voce – External Examination – 50 Marks Total Marks - 100 Marks
If a candidate fails to submit the Project Work or fails to appear for the Viva Voce
Examination then the Candidate should submit or appear only in the next Viva Voce
Examination
Course Nature : Project

Internal Review - Review - II Final Review Attendance Total
Assessment Tool I
Marks 10 10 20 10 50%
External Report Presentation Viva Voce
Assessment Tool 20 Marks 30 Marks 50%
Total 100%
SUBJECT Total of
CODE LTP
COMPUTERISED STOCK EXCHANGE
UCM18E05 3 1 0 4 3
MANAGEMENT
1 To acquire the knowledge and understanding on stock h m
exchange
2 To understand the role and function of SEBI, BSE, NSE, h m
104 BCOM (GENERAL)

MCX etc.,
UNIT – I
Stock Exchange – Computerized method of transaction – Types/ classification of stock
market in India - Equity Shares, IPO/ FPO, Bonds - Indian Securities Market: the market
participants, trading of securities - security market indices - Sources of financial information -
Stock exchanges in India: BSE, NSE, NIFTY, FIFTY, MCX - Buying and selling of stocks:
using brokerage and analysts’ - Use of limit order and market order
UNIT – II
Securities and Exchange Board of India (SEBI) – Role and functions of SEBI - Duties and
responsibilities of SEBI- Security Analysis – Evaluation of Securities (Stock) – Objectives
and Principles evaluation of securities – Evaluation of Fixed Income Securities. – Evaluation
of Ordinary Shares.
UNIT – III
Fundamental Analysis – Risk and Return - its valuation and mitigation - sources of risk –
Dividend and its valuation – Leverage, types and valuation of leverage- Technical Analysis
– Security price movements – Market Hypotheses – speculation of stock prices - Pitfalls to
avoid while investing: high P/E stocks, low price stocks, stop loss, excess averaging.
UNIT – IV
Futures - Options - trading in futures and options - Understanding stock market quotes on
futures and options - Types of options - Commodities – trading mechanism of commodities
in India - Derivatives – list of financial derivatives - trading of commodity derivatives on
MCX, Currency derivatives and its trading
105 BCOM (GENERAL)

UNIT – V
Mutual Funds – Types/ classification – Advantages of MF - Portfolio Analysis – Selection
and Management process – Investment Decisions under uncertainty – Investment
preference under policies – portfolio constrains - Individual Investors – Utility Analysis –
Assessment of Portfolio performance and portfolio revision
TEXT BOOK
1. Punithavathy Pandian, (2012), Security Analysis and Portfolio Management, Vikas
Publishing House Pvt Ltd., Chennai
REFERENCES
1. Dr. L. Natarajan (2015) Investment management, Margham Publications, Chennai- 17
2. Dhanesh Kumar Khatri, (2010), Security Analysis and Portfolio Management,
Macmillan Publishers India, New Delhi
3. Prasanna Chandra, (2012), Investment Analysis and Portfolio Management, Macmillan
Publishers India, New Delhi
4. Fisher D E and R J Jordan, (1995), Security Analysis and Portfolio Management,
Prentice Hall, New Delhi
Assessment Cycle Cycle Model
In Assignment Attendance Total
Tool Test I Test II Examination
Semester
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
106 BCOM (GENERAL)

UCM18E06 TOTAL QUALITY MANAGEMENT 3 1 0 4 3
1 To facilitate the understanding of Quality Management d f m
principles and process.
2 To evaluate best practices for the attainment of total d m
quality
UNIT I
Introduction – Need for quality – Historical Development – Definitions of quality –
Dimensions of product and service quality – Total quality Management – Meaning,
Definition, Basic concepts of TQM – TQM Framework –– Barriers to TQM
UNIT II
Leadership – Strategic quality planning, Quality Councils – Employee involvement –
Motivation, Empowerment, Teamwork, Quality circles Recognition and Reward,
Performance appraisal – Continuous process improvement – PDCA cycle, 5S.
UNIT III
The seven traditional tools of quality – New management tools – Six sigma: Concepts,
Methodology, applications to manufacturing, service sector including IT – Bench marking –
Reason to bench mark, Bench marking process – FMEA – Stages, Types.
UNIT IV
Quality Function Development (QFD) – Taguchi quality loss function – TPM – Concepts,
improvement needs – Performance measures.
UNIT V
Need for ISO 9000 – ISO 9001-2008 Quality System – Elements, Documentation, Quality
Auditing – QS 9000 – ISO 14000 – Concepts, Requirements and Benefits – TQM
Implementation in manufacturing and service sectors..
TEXTBOOK
1. Dale H. Besterfiled, et at.(2006) “Total quality Management”, Pearson Education Asia,
2. P. Saravanavel & S. Balakumar, Margham Publications Chennai
107 BCOM (GENERAL)

REFERENCES
1. Suganthi.L and Anand Samuel,(2006) “Total Quality Management”, Prentice Hall
(India) Pvt. Ltd.,
2. Janakiraman.B and Gopal .R.K., “Total Quality Management – Text and Cases”,
Prentice Hall (India) Pvt. Ltd., 2006.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
108 BCOM (GENERAL)

SUBJECT Total of
CODE LTP
UCM18E07 STRATEGIC MANAGEMENT 3 1 0 4 3

1 Integrating the knowledge gained in functional area of d g m
management.
2 Helping the students to learn about the process of d g m
strategic management.
UNIT – I
Concepts of Strategy – Defining Strategy – Levels at which strategy operates - Approaches
to strategic decision making – Mission and purpose – objectives and goals – Strategic
Business Unit – Functional Level strategies – Outsourcing Strategy.
UNIT – II
Environmental Analysis and Diagnosis – Environment and its components – Environmental
Scanning and Appraisal – Organizational Appraisal; Strategic advantages analysis and
diagnosis; SWOT analysis.
UNIT – III
Strategy Formulation and choice – Industry and Competitor – Factor affecting strategic
choice – Generic competitive strategies – Cost leadership – Differentiation – Focus – Value
chain analysis – Bench marking – Service blue printing.
UNIT – IV
Functional Strategies: Marketing – Production /Operations and R&D Plans and policies –
Personal and financial plans and policies.
UNIT – V
Strategy Implementation – Inter – relationship between formulation and implementation –
issues in strategy implementation – Resource allocation – Strategy Evaluation and -
Overview of strategic evaluation – Strategic control - Techniques of strategic evaluation and
control.
109 BCOM (GENERAL)

TEXT BOOKS
1. Azhar Kazmi, (2008) Strategic Management & Business Policy, Tata McGraw Hill
Publishing company, New Delhi
2. Fred R. David, (2008) Strategic Management Concepts & Cases, PHI Learning Private
Ltd. New Delhi.
REFERENCES
1. Vipin Gupta, Kamala Gollakota & Srinivasan, Business Policy & Strategic Management,
Prentice hall of India Private Limited New Delhi 2008.
2. Bhattachary , SK and N. Venkataramin; Managing Business Enterprise; Strategies,
Structures and Systems, Vikas Publishing House, New Delhi 1st Edition.

Cycle Cycle
Assessment Model
Tool Examination
Semester I II
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT SUBJECT TITLE L T P Total of C
110 BCOM (GENERAL)

CODE LTP
UCM18E08 CUSTOMER RELATIONSHIP MANAGEMENT 3 1 0 4 3

1 To understand and analyze the customer relationship h m
management
2 To provide insights to students about technological h m
revolution and corporate culture in CRM.
UNIT - I
Introduction: Customer Relationship Management – Management requires Measurement –
Qualitative Measurement Methods – Quantitative Measurement Methods – Calculating
Relationship Indices.
UNIT - II
Customer Relationship Survey: Research Design – Statistical Analysis of Customer Survey
– Using Customer Relationship Survey Results.
UNIT - III
Relationship Marketing: Relationship Concepts – Relationship Drivers – Lasting
Relationships
UNIT - IV
Partnerships: Customer Partnerships – Internal Partnerships – Supplier Partnerships –
external partnerships
UNIT - V
The Technological Revolution: Relationship Management – Changing Corporate Cultures –
Case studies.
TEXT BOOK
1. Dr.Sheela Rani,(2015) Customer Relationship Management, Margham Publication,
Chennai,
REFERENCES
1. Peelen, E.,(2008) Customer Relationship Management, Pearson, New Delhi, 2008.
2. Peppers, D. and Rogers, (2011) M., Managing Customer Relationships, John Wiley
and Sons, New York,
3. Shanmughasundaram, S., (2008) Customer Relationship Management: Modern
Trendsand Perspectives, PHI Learning Pvt. Ltd., New Delhi.
111 BCOM (GENERAL)

Assessment Cycle Cycle Model
In Assignment Attendance Total
Tool Test I Test II Examination
Semester
Marks 10 10 20 5 5 50
End Semester 50
Total 100
SUBJECT Total
CODE of LTP
CAC18601 COMMUNICATION SKILLS 2 0 0 2 2
112 BCOM (GENERAL)

Student Outcomes
1. To actively participate in formal discussions and d e f h m n
manifest professional skills such as working in team,
empathy, communicating appropriately and
assertiveness
2. To foster problem solving and decision making skills d e f h m n
through case studies on work ethics, decision making,
organizational behavior etc.,
3. To build confidence to face audience and overcome d e f h m n
stage fear with necessary training in public speaking and
presentation skills
4. To develop written business communication skills d e f h m n
UNIT –I
Etiquettes- social, professional, communication, dinning and grooming etiquettes
UNIT –II
Interpersonal skills- Empathy, Managing conflicts, Effective decision making
UNIT-III
Team work- Role of leader and effective leadership, Role of team members and team ethics,
Case study analysis (in teams) to understand team dynamics
UNIT-IV
Professional writing- Report, Letter, Summary and e-mail
UNIT-V
Presentation skills- Importance of verbal and non-verbal communication, Body language,
Use of appropriate language
REFERENCES
1. ‘How to deliver a presentation’ By Paul Newton; e-book
2. ‘A-Z of Presentation’ By Eric Garner; e-book
3. ‘Emotional Intelligence’ By Daniel Coleman

E mail drafting 20 marks
2 CAC18601 100 marks
Case study analysis 25 marks
113 BCOM (GENERAL)

Presentation 25 marks
20 marks
Professional writing
114 BCOM (GENERAL)

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BACHELOR OF COMMERCE (GENERAL)

CURRICULAM AND SYLLABI

UNDER CHOICE BASED CREDIT SYSTEM

Program Educational Objectives (PEOs)

Student outcomes (SOs)

a. An ability to apply knowledge of computing, mathematics, and basic sciences

b. An ability to analyze a problem, and identify requirements appropriate to its solution

c. An ability to design, implements, and evaluate a computer-based system, process,

d. An ability to function effectively on teams to accomplish a common goal

e. An understanding of professional, ethical, legal, security and social issues and

f. An ability to communicate effectively with a range of audiences

l. An ability to effectively integrate IT-based solutions into the user environment

m. An understanding of best practices and standards and their application

n. An ability to assist in the creation of an effective project plan.

FIRST YEAR - FIRST SEMESTER

Total Credit 148

தகாட்பாடுகள், சமத்துவம், சூழலியல் எைப் பல

அலகு – 4 – தமிழ் இலக்கிய வரலாறு

Course Nature : Theory

UNIT – I - PROSE (35 Hours)

UNIT – II- ONE ACT PLAY (15 Hours)

UNIT -III- CORRESPONDENCE (10 Hours)

UNIT - IV- CINEMA (10 Hours)

UNIT -V- TECHNICAL TERMINOLOGY (5 Hours)

Question Paper Pattern

Section –A (40 Marks)

Section –B (30 Marks)

Section –C (30 Marks)

Unité-I (15 heures)

Unité-III (15 heures)

Unité-IV (15 heures)

Unité-V (15 heures)

Course Nature : Theory

Question Paper Pattern

Série – C (30 Mark)

1. Transformez les phrases avec « Est-ce-que »: (5Mark)

UNIT I - POETRY (15 Hours)

Course Nature : Theory

Section – B (30 Marks)

Section – C (30 Marks)

INSTRUCTIONAL OBJECTIVES Student Outcomes

Course Nature : Theory

INSTRUCTIONAL OBJECTIVES Student Outcomes

Course Nature : Theory

Course Nature : Theory

UNIT I – ATTITUDE (6 Hours)

UNIT II – COMMUNICATION (6 Hours)

UNIT III – GOAL SETTING (6 Hours)

UNIT IV – PUBLIC SPEAKING (6 Hours)

UNIT V – CREATIVITY (6 Hours)

ASSESSMENT SCHEME CAC COURSES OFFERED TO FSH

YEAR SEMESTER CODE ACTIVITIES MARKS TOTAL

தகாட்பாடுகள், சமத்துவம், சூழலியல் எைப் பல

மவணவம் – நாலாயிரத் திவ்யப் பிரபந்தம்

Course Nature : Theory

UNIT – III (10 Hours)

UNIT – IV (10 Hours)

Section –A (40 Marks)

Section –B (30 Marks)