Strategic Finance - 23 - 24

B.
COM STRATEGIC FINANCE

DEGREE PROGRAMME
2023 - 2026
Department of Commerce
Bishop Heber College (Autonomous)
Tiruchirappalli – 620 017
B.Com Strategic Finance (2023-26)
B. Com (Strategic Finance) 2023-2026

Hours Marks
Course
Sem. Part Course Course Title / Credits
Code
week CIA ESE Total
Language
I பபபபபபபபபபப I U23TM1L1 6 3 25 75 100
I
II English I Prose and Short Stories U23EG1L1 6 3 25 75 100
Core I Financial Accounting I U23SF101 5 5 25 75 100
Core II Principles of Management U23SF102 5 5 25 75 100

I Financial Planning and Performance U23SF1:A
III
Business Communication U23SF1:B
Elective I 4 3 25 75 100
Indian Economic Development U23SF1:C
Business Economics U23SF1:D
SEC I Organisational Behaviour U23SF1E1 2 2 25 75 100

IV
FC General Commercial Knowledge U23SF1N1 2 2 100 -- 100
30 23
Language
I
II பபபபபபபபபபப II U23TM2L2 6 3 25 75 100
II English II Poetry and Shakespeare U23EG2L2 6 3 25 75 100
Core III Financial Accounting II U23SF203 5 5 25 75 100
Core IV Business Law U23SF204 5 5 25 75 100
II Financial Analytics and Control U23SF2:A

III
Business Environment U23SF2:B
Elective II 4 3 25 75 100
Insurance and Risk Management U23SF2:C
International Trade U23SF2:D

Business Etiquette and Corporate
SEC II U23SF2E2 2 2 25 75 100
IV Grooming
SEC III Introduction to Computer - MS Word U23SFPS3 2 2 40 60 100
30 23
Language
I
III பபபபபபபபபபப III U23TM3L3 6 3 25 75 100
English
II One Act Plays and Abridged Novel U23EG3L3 6 3 25 75 100
III
Core V Corporate Accounting I U23SF305 5 5 25 75 100
Core VI Company Law U23SF306 5 5 25 75 100

III Financial Reporting U23SF3:A
III
Elective Business Legislation U23SF3:B
4 3 25 75 100
III Business Mathematics and Statistics U23SF3:C
E-Commerce U23SF3:D
SEC IV Entrepreneurial Skill Development U23SF3S4 1 1 100 -- 100
IV SEC V Computer Tools - Spread Sheet U23SFPS5 2 2 40 60 100
EVS Environmental Studies U23EST41 1 -- -- -- --
30 22
Language
IV I
IV பபபபபபபபபபப IV U23TM4L4 6 3 25 75 100
Department of Commerce, Bishop Heber College, Tiruchirappalli

II English IV Language through Literature U23EG4L4 6 3 25 75 100

Core VII Corporate Accounting II U23SF407 5 5 25 75 100
Core VIII Principles of Marketing U23SF408 5 5 25 75 100
Financial Decision Making U23SF4:A

III
Financial Services U23SF4:B
Elective
Consumerism and Consumer 3 3 25 75 100
IV U23SF4:C
Protection
Operations Research U23SF4:D
SEC VI Life Skills U23SF4S6 2 2 100 -- 100
IV SEC VII Banking Services U23SF4S7 2 2 100 -- 100
EVS Environmental Studies U23EST42 1 2 25 75 100
30 25
Core IX Cost Accounting I U23SF509 5 4 25 75 100
Core X Banking Law and Practice U23SF510 5 4 25 75 100
Core XI Income Tax Law and Practice I U23SF511 5 4 25 75 100
Core XII Auditing and Corporate Governance U23SF512 5 4 25 75 100

III
Corporate Finance U23SF5:A
V Elective V Financial Management U23SF5:B 4 3 25 75 100
Indirect Taxation U23SF5:C
Human Resource Management U23SF5:D

Elective
Office Management and Secretarial 4 3 25 75 100
VI U23SF5:E
Practice
Abundant Life U23VLO51
VLO 2 2 100 -- 100
IV Human Values U23VLO52
Summer Internship / Industrial
Internship U23SF5I1 -- 2 100 -- 100
Training
30 26
Core XIII Cost Accounting II U23SF613 6 4 25 75 100
Core XIV Management Accounting U23SF614 6 4 25 75 100
Core XV Income Tax Law and Practice II U23SF615 6 4 25 75 100
III Entrepreneurial Development U23SF6:A 25 75 100

Elective
5 3
VII Computer Application in Business U23SF6:P 40 60 100
VI
Logistics and Supply Chain
Elective U23SF6:C 25 75 100
Management 5 3
VIII
Spreadsheet for Business U23SFP:D 40 60 100
General Awareness for Competitive
PCS U23SF6G1 2 2 100 -- 100
Examination
IV
Extension
Extension Activity U23ETA61 -- 1 -- -- --
Activity
30 21
Total Credits : 140

CURRICULUM STRUCTURE
I SEMESTER II SEMESTER
Language I Language I Language II Language II
English I English I English II English II
Core I Financial Accounting I Core III Financial Accounting II
Core II Principles of Management Core IV Business Law
Financial Planning and
Financial Analytics and Control
Performance
Elective I Business Communication Elective II Business Environment
Indian Economic Development Insurance and Risk Management
Business Economics International Trade
Business Etiquette and Corporate
SEC-1 Organisational Behaviour SEC-2
Grooming
FC General Commercial Knowledge SEC-3 Introduction to Computer-MS Word
III SEMESTER IV SEMESTER
Language I Language III Language II Language IV
English I English III English II English IV
Core V Corporate Accounting I Core VII Corporate Accounting II
Core VI Company Law Core VIII Principles of Marketing
Financial Reporting Financial Decision Making
Business legislation Financial Services
Elective III Business Mathematics and Elective IV
Consumerism and Consumer protection
Statistics
E-Commerce Operations research
Part IV
SEC-4 Entrepreneurial skill Development Life skills
SEC-6
SEC – 5 Computer Tools - Spread Sheet SEC-7 Banking Services
EVS Environmental studies EVS Environmental studies
V SEMESTER VI SEMESTER
Core IX Cost Accounting I Core XIII Cost Accounting II
Core X Banking Theory Law and Practice Core XIV Management Accounting
Income Tax Law and Income Tax Law and
Core XI Core XV
Practice I Practice II
Auditing and Corporate Dis. Specific Entrepreneurial Development/
Core XII
Governance Elective VII Computer Application in Business
Dis. Specific Corporate Finance / Financial Dis. Specific Logistics and Supply Chain
Elective V Management / Indirect Tax Elective VIII Management/ Spreadsheet for Business
Human Resource Management/
Dis. Specific General awareness for Competitive
Office Management and PCS
Elective VI Examination
Secretarial Practice
Part V
Part IV
Value education Extension Extension activities
VLO
Activity
Summer Internship/Industrial
Internship
Training

FIRST YEAR – SEMESTER – I

CORE – I: FINANCIAL ACCOUNTING I
Subject Marks
Inst.
Code: L T P S Credits
Hours CIA External Total
U23SF101
5 5 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
Accounting Concepts and Conventions - Journal, Ledger Accounts–
I 15
Subsidiary Books –– Trial Balance - Classification of Errors –
Rectification of Errors – Preparation of Suspense Account – Bank
Reconciliation Statement - Need and Preparation
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
II 15
Expenditure and Receipts – Preparation of Trading, Profit and Loss
Account and Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments - Types
- Straight Line Method – Diminishing Balance method – Conversion
method.
III 15
Units of Production Method – Cost Model vs Revaluation
Bills of Exchange – Definition – Specimens – Discounting of Bills –
Endorsement of Bill – Collection – Noting – Renewal – Retirement of
Bill under rebate
Accounting from Incomplete Records – Single Entry System
Incomplete Records -Meaning and Features - Limitations - Difference
between Incomplete Records and Double Entry System - Methods of
IV 15
Calculation of Profit - Statement of Affairs Method – Preparation of
final statements by Conversion method.
Royalty and Insurance Claims

Meaning – Minimum Rent – Short Working – Recoupment of Short
V Working – Lessor and Lessee – Sublease – Accounting Treatment. 15
Insurance Claims –Calculation of Claim Amount-Average clause
(Loss of Stock only)

TOTAL 75
THEORY 20% & PROBLEM 80%
CO Course Outcomes
CO1 Remember the concept of rectification of errors and Bank reconciliation statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance companies
CO5
in case of loss of stock.
Textbooks
S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
1.
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,
3.
New Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
1.
Mumbai.
2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and
5.
Cases. McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

CORE – II: PRINCIPLES OF MANAGEMENT

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
U23SF102 5 5 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std
Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of Management –
Importance - Management Vs. Administration – Management:
Science or Art –Evolution of Management Thoughts – F. W. Taylor,
I 15
Henry Fayol,
Peter F. Drucker, Elton Mayo - Functions of Management - Trends
and Challenges of Management. Managers – Qualification – Duties &
Responsibilities.
Planning
Planning – Meaning – Definitions – Nature – Scope and Functions –
Importance and Elements of Planning – Types – Planning Process -
II 15
Tools and Techniques of Planning – Management by Objective
(MBO). Decision Making: Meaning – Characteristics – Types - Steps
in Decision Making – Forecasting.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
III Organization Chart – Organization Structure: Meaning and Types - 15
Departmentalization– Authority and Responsibility – Centralization
and Decentralization – Span of Management.
Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment –
Sources of Recruitment – Modern Recruitment Methods - Selection
IV Procedure – Test- Interview– Training: Need - Types– Promotion – 15
Management Games – Performance Appraisal - Meaning and
Methods – 360 Performance Appraisal – Work from Home -
Managing Work from Home [WFH].

Directing
Motivation –Meaning - Theories – Communication – Types - Barriers
to Communications – Measures to Overcome the Barriers. Leadership
– Nature - Types and Theories of Leadership – Styles of Leadership -
Qualities of a Good Leader – Successful Women Leaders - Challenges
V faced by women in workforce - Supervision. 15
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control Process
- Requisites of Effective Control and Controlling Techniques –
Management by Exception [MBE].
Total 75
Course Outcomes
CO1 Demonstrate the importance of principles of management.
CO2 Paraphrase the importance of planning and decision making in an organization.

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

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

ELECTIVE – I: FINANCIAL PLANNING AND PERFORMANCE

Marks
Subject Inst.
L T P S Credits Tot
Code Hours CIA External
al
U23SF1:
4 3 4 25 75 100
A
Learning Objectives
LO1 Understand the planning and its various components

LO2 Sketch the concepts of budgeting and its relevance
LO3 Formulate a budget and its various schedules to better planning
LO4 Compare the variances and its causes
LO5 Prepare the cost variance measures

Hours
Strategic Planning
Analysis of external and internal factors affecting strategy – Long-term
I mission and goals - Alignment of tactics with long term strategic goals - 12
Strategic planning models and analytical techniques - Characteristics of
successful strategic planning process
Budgeting Concepts and Methodologies
Operations and performance goals – Characteristics of a successful
budget process - Resources allocation - Forecasting techniques;
II Regression analysis, Learning curve analysis, Expected value - Annual
business plans - Project budgeting – Activity-based budgeting - Zero- 12
based budgeting - Continuous budgets - Flexible budgeting
Top-Level Planning and Analysis

Annual profit plan and supporting schedules – Operational budgets -
III Financial budgets - capital budgets - Pro forma income - Financial 12
statement projections - Cash flow projections.
Cost and Variance Measures
Comparison of actual to planned results – Use of flexible budgets to
IV analyse performance - Management by exception - Use of standard cost 12
systems - Analysis of variation from standard cost expectations.
Performance Measures
Product profitability analysis - Business Unit profitability analysis -
V Customer profitability analysis - Return on investment - Residual income 12
- Investment base issues - Key performance indicators - Balanced
scorecard - Responsibility centers and reporting segments
Total 60

Course Outcomes
CO1 Sketch the concepts of Strategic planning.
CO2 Demonstrate the various Strategic planning models.
CO3 Develop a budget based on the methods of Budgeting.
CO4 Assess the top level planning analysis.
CO5 Prepare the Cost and variance measures.
Textbook
Wiley CMA Excel Learning System Exam Review: Part 1, Financial Planning,
1 Performance & Analytics.
Reference Books
Wheelen, Thomas L., et. al., Strategic Management and Business Policy:
1 Globalization, Innovation and Sustainability,14th edition, Prentice Hall, Upper
Saddle River, NJ, 2014
Blocher, Edward, J., Stout, David E., Juras, Paul E., and Cokins, Gary, Cost
Management: A Strategic Emphasis, 6th edition, McGraw Hill, New York, NY,
2
2013.
Horngren, Charles T., Datar, Srikant, and Rajan, Madhav, Cost Accounting: A
3
Managerial Emphasis, 14th edition, Prentice-Hall, Upper Saddle River, NJ, 2012
Horngren, Charles T., Datar, Srikant, Rajan, Madhav, Cost Accounting: A
4 Managerial Emphasis, 14th edition, Prentice-Hall, Upper Saddle River, NJ, 2012.
Web Resources
https://scholarcommons.usf.edu/cgi/viewcontent.cgi?article=1004&context=qmasc_h
1
andbook
2 http://www.acornlive.com/demos/pdf/BA2_Chapter_10.pdf
https://www.researchgate.net/publication/273757341_Strategic_Management_and_S
3
trategic_Planning_Process

ELECTIVE - I: BUSINESS COMMUNICATION
Subject Inst. Marks

L T P S Credits
U23SF1:B 4 3 4 25 75 100
Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance of
communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interviews
Contents No. of
Unit
Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication –
I Modern Communication Methods – Barriers to Communication – E- 12
Communication - Business Letters: Need - Functions – Essentials of
Effective Business Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status
II 12
Enquiries – Complaints and Adjustments – Collection Letters – Sales
Letters – Circulars
Banking and Insurance Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence –
Insurance – Meaning and Types – Insurance Correspondence –
III 12
Difference between Life and General Insurance – Meaning of Fire
Insurance – Kinds – Correspondence Relating to Marine Insurance –
Agency Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of
IV Secretary – Classification of Secretarial Correspondence – Specimen 12
letters – Agenda and Minutes of Report writing – Introduction – Types
of Reports – Preparation of Report Writing
Interview Preparation
V Application Letters – Preparation of Resume – Interview: Meaning – 12
Objectives and Techniques of Various Types of Interviews – Creating
and maintaining Digital Profile
TOTAL 60

Course Outcomes
Acquire the basic concept of business communication.
CO1
CO2 Exposed to effective business letter
CO3 Paraphrase the concept of various correspondences.

Prepare Secretarial Correspondence like agenda, minutes and various business
CO4
reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan Chand
1
& Sons- New Delhi.
2 Gupta and Jain, Business Communication, Sahityabahvan Publication, New Delhi.
3 K.P. Singha, Business Communication, Taxmann, New Delhi.

R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand Publications,
4
New Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and Correspondence,
5
S. Chand & Co, Publishers, New Delhi.
Reference Books
1 V.K. Jain and Om Prakash, Business communication, S.Chand, New Delhi.
2 Rithika Motwani, Business communication, Taxmann, New Delhi.
3 Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.

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

FIRST YEAR – SEMESTER - I
ELECTIVE - I: INDIAN ECONOMIC DEVELOPMENT
Subject Inst. Marks

L T P S Credits
U23SF1:C 4 3 4 25 75 100
Learning Objectives
LO1 To understand the concepts of Economic growth and development
LO2 To know the features and factors affecting economic development
LO3 To gain understanding about the calculation of national income
LO4 To examine the role of public finance in economic development
LO5 To understand the causes of inflation
Hours
Economic Development and Growth
Meaning & Definition - Concepts of Economic Growth and
Development. Differences between Growth and Development.
I Measurement of Economic Development: Per Capita Income, Basic 12
Needs, Physical Quality of Life Index, Human Development Index and
Gender Empowerment Measure- Factors affecting Economic
Development
Classification of Nations on the basis of development
Characteristics of Developing Countries and Developed Countries -
II Population and Economic Development- Theories of Demographic 12
Transition. Human Resource Development and Economic
Development
National Income
Meaning, Importance, National Income -Concept, types of
III measurement, Comparison of National Income at Constant and Current 12
Prices. Sectorial Contribution to National Income. National Income
and Economic Welfare
Public Finance
Meaning, Importance, Role of Public Finance in Economic
Development, Public Revenue-Sources, Direct and Indirect taxes,
IV Impact and Incidence of Taxation, Public Expenditure-Classification 12
and Cannons of Public Expenditure, Public Debt-Need, Sources and
Importance, Budget-Importance, Types of Deficits -Revenue,
Budgetary, Primary and Fiscal, Deficit Financing.
Money Supply
Theories of Money and Its Supply, Types of Money-Broad, Narrow
V and High Power, Concepts of M1, M2 and M3. Inflation and Deflation 12
-Types, Causes and Impact, - Price Index- CPI and WPI, Role of Fiscal
Policy in Controlling Money supply
TOTAL 60

Course Outcomes
CO1 Elaborate the role of State and Market in Economic Development
CO2 Explain the Sectorial contribution to National Income
CO3 Illustrate and Compare National Income at constant and current prices.
CO4 Describe the canons of public expenditure
CO5 Understand the theories of money and supply
Textbooks
1 Dutt and Sundaram, Indian Economy, S.Chand, New Delhi
2 V.K. Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house, Mumbai
3 Remesh Singh, Indian Economy, McGraw Hill, Noida.
4 Nitin Singhania, Indian Economy, McGraw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
Ghatak Subrata : Introduction to Development Economics, Routledge Publications,
1
New Delhi.
Sukumoy Chakravarthy : Development Planning- Indian Experience, OUP,
2
New Delhi.
3 Ramesh Singh, Indian Economy, McGraw Hill, Noida.
4 Mier, Gerald, M : Leading issues in Economic Development, OUP, New Delhi.
Todaro, Micheal P : Economic Development in the third world, Orient Longman,
5
Hyderabad
Web Resources
1 http://www.jstor.org
2 http://www.indiastat.com
3 http://www.epw.in

ELECTIVE - I: BUSINESS ECONOMICS
Subject Inst. Marks

L T P S Credits
U23SF1:D 4 3 4 25 75 100
Learning Objectives
LO1 To understand the approaches to economic analysis
LO2 To know the various determinants of demand
LO3 To gain knowledge on concept and features of consumer behaviour
LO4 To learn the laws of variable proportions
To enable the students to understand the objectives and importance of pricing
LO5
policy

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

Internal and External Economies – Internal and External

Diseconomies - Producer’s equilibrium
Market Structure
Price and Output Determination under Perfect Competition, Short
Period and Long Period Price Determination, Objectives of Pricing
Policy, its importance, Pricing Methods and Objectives – Price
V Determination under Monopoly, kinds of Monopoly, Price 12
Discrimination, Determination of Price in Monopoly –Monopolistic
Competition – Price Discrimination, Equilibrium of Firm in
Monopolistic Competition–Oligopoly – Meaning – features, “Kinked
Demand” Curve
TOTAL 60
Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis
CO2 Understood the factors of demand forecasting

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

1 https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2 https://www.icsi.edu/
https://www.yourarticlelibrary.com/marketing/pricing/product-pricing-objectives-
3
basis-and-factors/74160

SEC I: ORGANISATIONAL BEHAVIOUR

Subject Inst. Marks
L T P S Credits
U23SF1E1 2 2 2 25 75 100
Learning Objectives
LO1 To understand the basics of organisational behaviour
LO2 To learn the concepts of individual behaviour and motivation
LO3 To familiarize with the concepts of group behaviour
LO4 To gain knowledge about leadership
LO5 To enable the students in understanding the importance of organizational culture

Hours
Basics of Organisational Behaviour
I Definition – Nature – Scope – Importance - Application of Organisational 5
Behaviour - Organizational Behaviour in a global context.
Individual Behaviour and Motivation
Biographical characteristics – Ability - Personality – Theories - Attitude -
II 10
Sources of attitudes - Cognitive dissonance theory - Motivation - Maslow -
Theory X, Y, Z.
Group Behaviour
III Group behaviour - Classification of groups - Stages of group development - 5
Group decision making.
Leadership
IV Leadership and power - Sources of power - Organizational politics - Conflict 5
process - Managing inter group conflict.
Organisational Culture
Creating and sustaining culture - Forces of organizational change -
V 5
Resistance - Implementation of change - Organizational development
interventions.
Total 30
Course Outcomes
Discuss the basic functional areas of management.
CO1
Formulate a cordial relationship between perception and attitude towards the
CO2
development of personal and theories of learning to organizational behaviour
CO3 Apply the knowledge of management in decision making.
CO4 Describe the various leadership styles in workplace

CO5 Compile the concept of power and politics to choose leadership styles.
Textbooks

1 Stephen P. Robbins, Organizational Behaviour, 15th Edition 2016, Prentice-Hall

Fundamentals Organisational Behaviour, India Edition 13, 2011 – Slocum and Hell
2
Riegel by Cengage learning.
Reference Books
1 Culture and organisational Behaviour Jai B.P. Sinha, 2009, SAGE Publication.
Organizational Behaviour, Special Indian Edition 5 2011– by Steven L Mcshane, Mary
2
Ann Von Glinow and Radha R. Sharma, Tata Mcgraw hill co.
Web Resources
http://www.fu.uni-lj.si/fileadmin/usr-files/Mednarodna_pisarna/ORGANIZATIONAL-
1
BEHAVIOR-2013.pdf.
2 https://drive.google.com/file/d/1R8-wtHk7_fP5Fz8uerHfsyDW4evzm Rla/view.
https://bdpad.files.wordpress.com/2015/05/fred-luthans-organizatio nal-behavior-_-
3
anevidence-based-approach-twelfth-edition-mcgraw-hi ll_irwin-2010.pdf.

FOUNDATION COURSE: GENERAL COMMERCIAL KNOWLEDGE
Subject Inst. Marks

L T P S Credits
U23SF1N1 2 2 2 25 75 100
Learning Objectives
LO1 To understand the basics of union budget
LO2 To know the various forms of investment
LO3 To gain knowledge on fiscal policy
LO4 To learn the latest technology for business and commerce
LO5 To enable the students to acquire knowledge in commercial activities

Hours
Budget I
Introduction to Union Budget -Meaning-Need for Union Budget -
Understanding the process of budget making in India-Types of Budget -
I Traditional or General Budget-Performance Budget –Zero Based 6
Budget or SunSet Budget -Components of union Budget -Revenue
Budget-Capital Budget-Revenue Receipt-Revenue Expenditure -
Capital Receipts-Capital Expenditure
The Union Budget
Analysis of Fiscal & Revenue Deficits -Fiscal Policy-Revenue Deficit -
II Fiscal Deficit – Primary Deficit-Non-Tax Revenue -Thrustareas of 6
Budget Steps-proposed to ensure effective pending
Forms of Investment-I
Security forms of Investment - Corporate Bonds/Debenture -
III Convertible- Non-Convertible- Public Sector Bonds-Taxable-Tax 6
Free Preference Shares – Equity Shares -New Issues -Rights Issue -
Bonus Issue
Forms of Investment-II
Non-Security forms of Investment - National Savings Schemes
National Savings Certificates -Provident Funds – Statutory Provident
Fund-Recognized Provident Fund – Unrecognized Provident Fund -
Public Provident Fund Corporate fixed deposit- Public sector- private
IV 6
sector- Life insurance policies -Post office saving bank account –
Recurring -Time-Monthly Income Scheme -Senior Citizen Savings
Scheme -Real Estate Investment - Gold, Silver – Others- Kisan Vikas
Patra -Chits, Nidhisetc -Precautions at time of Investment

Technology Trends for Business and Commerce

BigData – Definition – Meaning – Characteristics Types of Big Data
Analysis -Descriptive Analysis -Diagnostic Analysis -Predictive
Analysis-Prescriptive Analysis Hadoop for Big Data Applications Job
tracker server -Task tracker server Block Chain Technology- Bit coin -
V Block chain-Crypto currency - Distinguish between bit coin and block 6
chain - Bit coin and block chain transaction Data storage mode in
block chain - Public block chains - Private block chains - Consortium
block chains Opportunities for Block chain based E-Commerce
Platform.
TOTAL 30
Course Outcomes
CO1 Outline the concepts of Union Budget
CO2 Analyse the deficits portrayed in a budget
CO3 Classify the various forms of investment
CO4 Compare the merits and demerits of the forms of investment
CO5 Relate the development in investment arena due to technological development
Textbook
Dr.Vishal Saxena (2019), Business Economics & Business and Commercial
1
Knowledge, Bharat Law House, NewDelhi.
Reference Book
Dr.C.B.Gupta (2019),Business and Commercial Knowledge, Taxmann’s publication
1
NewDelhi

FIRST YEAR – SEMESTER - II
CORE – III: FINANCIAL ACCOUNTING-II

Subject Inst. Marks
L T P S Credits
U23SF203 5 5 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
To gain an understanding about partnership accounts relating to Admission and
LO3
retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Unit
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of
I 15
Interest - Default and Repossession - Hire Purchase Trading Account
- Instalment System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors system
-Stock and Debtors system – Distinction between Wholesale Profit
II 15
and Retail Profit – Independent Branches (Foreign Branches
excluded) - Departmental Accounts: Basis of Allocation of Expenses
– Inter- Departmental Transfer at Cost or Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of
III 15
Goodwill - Calculation of Hidden Goodwill –Retirement of a Partner
– Death of a Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts
Regarding Losses and Assets – Realization account – Treatment of
IV Goodwill – Preparation of Balance Sheet - One or more Partners 15
insolvent – All Partners insolvent – Application of Garner Vs Murray
Theory – Accounting Treatment - Piecemeal Distribution – Surplus
Capital Method – Maximum Loss Method.
Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of
V 15
Accounting Standards - Development of Accounting Standards in
India

Role of IFRS- IFRS Adoption vs Convergence Implementation Plan

in India- Ind AS- An Introduction - Difference between Ind AS and
IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems
CO2 To prepare Branch accounts and Departmental Accounts

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

FIRST YEAR – SEMESTER – II
CORE – IV: BUSINESS LAW

Subject Inst. Marks
L T P S Credits
U23SF204 5 5 5 25 75 100
Learning Objectives
To know the nature and objectives of Mercantile law and the essentials of valid
LO1
contract
LO2 To gain knowledge on performance contracts
LO3 To be acquainted with the rules of Indemnity and Guarantee
LO4 To make aware of the essentials of Bailment and pledge
LO5 To understand the provisions relating to sale of goods
Unit Contents No. of Hours

Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials of
I Valid Contract, Classification of Contract, Offer and Acceptance – 15
Consideration – Capacity to Contract – Free Consent - Legality of
Object – Contingent Contracts – Void Contract
Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of Joint
II liabilities & Rights, Time and Place of Performance, Reciprocal 15
Promises, Assignment of Contracts - Remedies for Breach of
contract - Termination and Discharge of Contract - Quasi Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of
III 15
Surety’s Liability, Kinds of Guarantee, Rights of Surety, Discharge
of Surety –
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and Bailee 15
– Law of Pledge – Meaning – Essentials of Valid Pledge, Pledge
and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation - Essentials of Contract
V of Sale - Conditions and Warranties - Transfer of Property – 15
Contracts involving Sea Routes - Sale by Non-owners - Rights and
duties of buyer - Rights of an Unpaid Seller
TOTAL 75
Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 Outline the contract of indemnity and guarantee

CO4 Familiar with the provision relating to Bailment and Pledge

CO5 Explain the various provisions of Sale of Goods Act 1930
Textbooks
1 N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M C Kuchhal & Vivek Kuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

ELECTIVE – II: FINANCIAL ANALYTICS AND CONTROL

Marks
Subjec
L T P S Credits Inst. Hours Tot
t Code CIA External
al
U23SF
4 3 4 25 75 100
2:A
Learning Objectives
LO1 Understand various technology enabled tools for accounting

LO2 Evaluate various cost measures
LO3 Discuss various supply chain management and Business processes
LO4 Evaluate the internal controls and its relevance
LO5 Sketch the various security systems

Hours
Accounting Information Systems
Enterprise resource planning systems-Enterprise performance
management systems -Data governance-Technology-enabled finance
I 12
transformation -Data analytics-Business intelligence-Data mining -
Analytic tools -Data visualization
Cost Measurement Concepts

Cost behaviour and cost objects - Actual and normal costs -Standard
costs - Absorption(full) costing -Variable (direct) costing -Joint and by-
II product costing -Job order costing-Process costing-Activity-based
costing - Life-cycle costing -Fixed and variable overhead expenses 12
-Plant-wide versus departmental overhead-Determination of allocation
base -Allocation of service department costs.
Supply Chain Management and Business Process Improvement

Lean manufacturing -Enterprise resource planning (ERP) -Theory of
constraints and throughput costing -Capacity management and
analysis-Value chain analysis -Value-added concepts -Process analysis
III 12
- Activity-based management -Continuous improvement concepts -
Best practice analysis -Cost of quality analysis -Efficient accounting
processes
Internal Controls
Internal control structure and management philosophy-Internal control
IV policies for safeguarding and assurance -Internal control risk - Corporate 12
governance-External audit requirements

Systems Control and Security Measures

General accounting system controls - Application and transaction
V controls - Network controls backup controls - Business continuity 12
planning
Total 60
Course Outcomes
CO1 Adapt the concepts of Technology and Analytics
CO2 Discuss the various Cost Measurement Concepts
CO3 Construct a Supply Chain Management system
CO4 Devise a Business Process Improvement method
CO5 Prepare a Proper Internal Control system
Textbook
1
Performance & Analytics.
Reference Book
1
Management: A Strategic Emphasis, 6th edition, McGraw Hill, New York, NY, 2013
Horngren, Charles T., Datar, Srikant, Rajan, Madhav, Cost Accounting: A Managerial
2 Emphasis, 14th edition, Prentice-Hall, Upper Saddle River, NJ, 2012.
Web Resources
https://books.google.co.in/books/about/Management_Accounting_Text_Problems_an
1
d.html?id=3E23AwAAQBAJ&redir_esc=y
https://www.bookdepository.com/Cost-Management-Strategic-Emphasis-Edward-
2
Blocher/9781259253096

ELECTIVE– II: BUSINESS ENVIRONMENT
Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total
U23SF2:B 4 3 4 25 75 100
Learning Objectives
LO1 To understand the nexus between environment and business.
LO2 To know the Political Environment in which the businesses operate.
LO3 To gain an insight into Social and Cultural Environment.
LO4 To familiarize the concepts of an Economic Environment.
LO5 To learn the trends in Global Environment / Technological Environment
No. of
Unit Contents
Hours
An Introduction
The Concept of Business Environment - Its Nature and Significance –
I Elements of Environment- Brief Overview of Political – Cultural – 12
Legal – Economic and Social Environments and their Impact on
Business and Strategic Decisions.
Political Environment
II Political Environment – Government and Business Relationship in 12
India – Provisions of Indian Constitution Pertaining to Business.
Social and Cultural Environment
Social and Cultural Environment – Impact of Foreign Culture on
III Business – Cultural Heritage - Social Groups - Linguistic and 12
Religious Groups – Types of Social Organization – Relationship
between Society and Business - Social Responsibilities of Business.
Economic Environment
Economic Environment – Significance and Elements of Economic
Environment - Economic Systems and their Impact of Business –
IV 12
Macro Economic Parameters like GDP - Growth Rate of Population –
Urbanization - Fiscal Deficit – Plan Investment – Per Capita Income
and their Impact on Business Decisions.
Technological Environment
Technological Environment – Concept - Meaning - Features of
V Technology-Sources of Technology Dynamics - Transfer of 12
Technology- Impact of Technology on Business - Status of Technology
in India- Determinants of Technological Environment.
TOTAL 60
Course Outcomes
CO1 Remember the nexus between environment and business.
CO2 Apply the knowledge of Political Environment in which the businesses operate.

CO3 Analyze the various aspects of Social and Cultural Environment.

CO4 Evaluate the parameters in Economic Environment.
CO5 Create a conducive Technological Environment for business to operate globally.
Textbooks
1 C. B. Gupta, Business Environment, Sultan Chand & Sons, New Delhi
2 Francis Cherunilam, Business Environment, Himalaya Publishing House, Mumbai
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
Aswathappa.K, Essentials Of Business Environment, Himalaya Publishing House,
4.
Mumbai
Rosy Joshi, Sangam Kapoor & Priya Mahajan, Business Environment, Kalyani
5.
Publications, New Delhi
Reference Books
1. Veenakeshavpailwar, Business Environment, PHI Learning Pvt Ltd, New Delhi
2. Shaikhsaleem, Business Environment, Pearson, New Delhi
3. S. Sankaran, Business Environment, Margham Publications, Chennai
4. Namitha Gopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
Ian Worthington, Chris Britton, Ed Thompson, The Business Environment,
5.
F T Prentice Hall, New Jersey
Web Resources
1 www.mbaofficial.com
2 www.yourarticlelibrary.com
3 www.businesscasestudies.co.uk

ELECTIVE - II: INSURANCE AND RISK MANAGEMENT
Subject Inst. Marks

L T P S Credits
U23SF2:C 4 3 4 25 75 100
Learning Objectives
LO1 To know the concepts and principles of contract of insurance
LO2 To understand the basic concepts of life insurance
LO3 To gain knowledge on the principles of general insurance
LO4 To examine the Insurance Regulatory and Development Authority 1999 (IRDA)
LO5 To know the risk management process
Hours
Introduction to Insurance
Definition of Insurance - Characteristics of Insurance – Principles of
I Contract of Insurance – General Concepts of Insurance – Insurance and 12
Hedging – Types of Insurance – Insurance Intermediaries – Role of
Insurance in Economic Development.
Life Insurance
Life Insurance Business - Fundamental Principles of Life Insurance –
Basic Features of Life Insurance Contracts - Life Insurance Products –
II 12
Traditional and Unit Linked Policies – Individual and Group Policies -
With and Without Profit Policies – Types of Life Insurance Policies –
Pension and Annuities – Reinsurance – Double Insurance
General Insurance
General Insurance Business - Fundamental Principles of General
III Insurance – Types - Fire Insurance – Marine Insurance – Motor Insurance 12
– Personal Accident Insurance – Liability Insurance – Miscellaneous
Insurance – Claims Settlement.
Risk Management
Risk Management – Objectives – Process – Identification and Evaluation
IV of Potential Losses – Risk Reduction - Risk Transfer – Risk Financing - 12
Level of Risk Management – Corporate Risk Management – – Personal
Risk Management.
IRDA Act 1999
Insurance Regulatory and Development Authority (IRDA) 1999 –
V Introduction – Purpose, Duties, Powers and Functions of IRDA – 12
Operations of IRDA – Insurance Policyholders’ Protection under IRDA
– Exposure/Prudential Norms - Summary Provisions of related Acts.
TOTAL 60
Course Outcomes
CO1 Identify the workings of insurance and hedging

CO2 Evaluate the types of insurance policies and settlement

CO3 Settle claims under various types of general insurance
CO4 Know the protection provided for insurance policy holders under IRDA
CO5 Evaluate the assessment and retention of risk
Textbooks
Neeti Gupta, Anuj Gupta and Abha Chopra, Risk Management and Insurance, Kalyani
1
Publishers, New Delhi.
2 Dr.N. Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai.
M.N. Mishra & S.B. Mishra, Insurance Principles and Practice, S Chand Publishers,
3
New Delhi.
4 Michel Crouhy, The Essentials of Risk Management, McGraw Hill, Noida.
5 Thomas Coleman, A Practical Guide to Risk Management, CFA, India.
Reference Books
John C.Hull, Risk Management and Financial Institutions (Wiley Finance),
1
Johnwiley & sons, New Jersey.
2 P.K. Gupta, Insurance and Risk Management, Himalaya Publications, Mumbai.
3 Dr. Sunilkumar, Insurance and Risk Management, Golgatia publishers, New Delhi.
Nalini PravaTripathy, Prabir Paal, Insurance Theory & Practice, Prentice Hall of
4
India.
5 Anand Ganguly – Insurance Management, New Age International Publishers.
Web Resources
1 https://www.mcminnlaw.com/principles-of-insurance-contracts/
2 https://www.investopedia.com/terms/l/lifeinsurance.asp
https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=PageNo1
3
08&flag=1

ELECTIVE - II: INTERNATIONAL TRADE
Subject Inst. Marks

L T P S Credits
U23SF2:D 4 3 4 25 75 100
Learning Objectives
LO1 To enable students familiarise with the basics of International Trade.
LO2 To know the various theories of international trade.
LO3 To impart knowledge about balance of trades and exchange rates.
LO4 To gain knowledge about international institutions.
LO5 To gain insights on World Trade Organisation
Hours
Introduction to International Trade – Meaning – Definition - Difference
I between Internal and International Trade – Importance of International 12
Trade in the Global context
Theories of International trade: Classical theories - Adam smith’s theory
of Absolute Advantage – Ricardo’s Comparative cost theory - Modern
theories of International Trade - Haberler’s Opportunity Cost theory –
II 12
Heckscher –Ohlin’s Modern theory – International trade and Factor
Mobility Theory – Leontiff’s Paradox - International trade and
economic growth theory - Immiserating growth theory.
Balance of Payments – Components of Balance of Payments - Current
account, Capital account & Official settlement accounts - Disequilibrium
in BOP -Methods of correcting Disequilibrium - Balance of Payment
III 12
adjustment Theories - Marshall Lerner mechanism.
Balance of Trade – Terms of Trade – Meaning – Definition – Difference
between BOP and BOT.
International Economic Institutions - International Monetary System -
Bretton Woods Conference – IMF - Objectives, Organizational structure
IV 12
– Membership – Quotas – Borrowing and Lending
Programme of IMF – SDRs – India and IMF -World Bank and UNCTAD.
World Trade Organisation (WTO) – Functions and Objectives –
V 12
Agricultural Agreements – GATS - TRIPS – TRIMS.
TOTAL 60
Course Outcomes
Distinguish between the concept of internal and international trade.
CO1
CO2 Define the various theories of international trade.
CO3 Examine the balance of trade and exchange rates

CO4 Appraise the role of IMF and IBRD.

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

SEC II: BUSINESS ETIQUETTE AND CORPORATE GROOMING

Subject Inst. Marks
L T P S Credits
U23SF2E2 2 2 2 25 75 100
Learning Objectives
LO1 To understand the basics of business etiquette and its types
LO2 To learn the concepts of corporate grooming
LO3 To know the concepts of professionalism at the work place
LO4 To gain knowledge about business networking
LO5 To familiarize with the concept of etiquette in the digital world

Hours
Business Etiquette
Different types of etiquette - Understanding business etiquette - Minimum
I 4
standards required by etiquette practice - Knowledge and appreciation of
courtesy and good manners at work.
Corporate Grooming
Grooming for success - Managing your visual Image: Body Language,
II Posture, Poise and elegance, Business style and professional image, Dress 5
code. Guidelines for appropriate business attire, Presentation Skills.
Professionalism at the Work Place

Professional mannerism - Civility at the Workplace - Cubicle and Workplace
manners: The art of diplomacy. Responsibility and Accountability:
III 8
Competence, Work Ethics, Time Management, Positive attitude. Effective
polite verbal communication - General disability etiquette.
Business Networking
Meet and Greet - Importance of Small Talk - The Art of conversation -
Rapport Building - Smart Ways to Follow up - Developing People Skills -
IV How to be a Good Listener - How to ask the Right Questions - Meeting and 8
Boardroom Protocol - In person meeting and virtual meeting etiquette -
Preparation and attendance - Setting out a meeting agenda - Minutes of a
meeting
Etiquette in the Digital World
V Email Etiquette - Phone Etiquette – Netiquette - Digital Etiquette - Virtual 5
meeting etiquette
Total 30
Course Outcomes
Identify basic concepts related to business etiquette
CO1

Describe corporate grooming for success and provide the appropriate guidelines for
CO2
business attire and presentation skills
CO3 Apply the concepts in the context of effective writing and business correspondence.
CO4 Build the knowledge of professionalism at the work place

CO5 Discuss the importance of business networking
Textbook
1 Lillian H. Chaney, Jeanette S. Martin. The Essential Guide to Business Etiquette
Reference Book
Sarvesh Gulati (2012),Corporate Grooming and Etiquette, Rupa Publications India Pvt.
1
Ltd.
Web Resources
1 https://wikieducator.org/Business_etiquette_and_grooming
2 https://digitalnetiquetteproject.weebly.com/importance.html

SEC III: INTRODUCTION TO COMPUTER – MS WORD
Subject Inst. Marks

L T P S Credits
U23SF2PS3 2 2 2 40 60 100
Learning Objectives
LO1 To understand the basics of MS Word
LO2 To learn the concepts of editing features
LO3 To familiarize with tables
LO4 To gain knowledge about page formatting and mail merge
LO5 To enable the students in understanding the importance of MS power point presentation

Hours
Beginning to Use Microsoft Word
Word Processing versus Desktop Publishing - Starting - Microsoft Word
2007 - Opening a New Document - Saving a Document - Getting Help with
I MS Word - Basic Editing: The Cursor, Inserting Text - Deleting Text - Text 6
Undo and Redo -Wrap Text, Formatting - Selecting Text, Applying a Font –
Changing Font Size -Font Attributes - Font Colour - Clear Formatting, Text
Alignment Copying and Moving Texts and Objects - The Clipboard – Paste.
Editing Features
Spell Check — Thesaurus - Auto Correct – Creating Own Default Dictionary.
Word Count -Track Changes -Accepting and Rejecting Changes - Page View
II 6
– Zoom. Paragraph Formatting - Changing Paragraph Alignment - Indenting
Paragraphs. Add Borders or Shading to a Paragraph, Apply Paragraph Styles
–Change Spacing between Paragraphs and Lines
Tables
Creating Tables: Creating a table by highlighting the boxes, Create a table by
using Insert Table command, Converting Text into a Table - Quick Tables -
III Entering Text. Table Tools -Inserting rows and columns- Deleting Cells, 6
Rows or Columns - Merging Cells and Splitting Cells -Adjusting Column
Width- Position text within a Cell. Borders and Shading. Bulleted and
Numbered Lists - Creating Outlines
Page Formatting and Mail Merge
Apply a Page Border and Colour. Changing the Orientation, Size of the Page,
or Size of Columns. Insert Headers and Footers (including Page Numbers-
IV Creating a Page Break- inserting Graphics, Pictures, and Table of Contents – 7
Inserting Special Characters. References and Citations -Macros - Compare
and Merge Documents. Protect Document. Mailing Lists - Creating a List for
Mail Merge – Mail Merge.

MS – Power Point Presentation

Create and Manage Presentations: Create a Presentation, Insert and Format
Slides, Modify Slides, Change Presentation Options and Views, Configure
and Present a Slide Show. Insert and Format Text, Shapes, and Images: Insert
V and Format Text, Insert and Format Shapes and Text Boxes, Insert and 8
Format Images. Insert Tables, Charts, SmartArt, and Media: Insert and
Format Tables, Insert and Format Charts, Insert and Format SmartArt
graphics. Apply Transitions and Animations: Apply Slide Transitions,
Animate Slide Content, Set Timing for Transitions and Animations.
Total 30
Course Outcomes
Develop practical knowledge in MS-Word.
CO1
CO2 Utilise the tools like Spell Check, Word Count and Paragraph Formatting
CO3 Create and edit Tables and use bullets functions.
CO4 Apply page formatting and create letters through mail merge.
CO5 Create and manage power point presentation.
Textbook
1 Study material prepared by the Department
Reference Books
FaitheWempen, Microsoft Word 2010 in Depth, Que Publishing, 2010, ISBN
1
9780789743114
Katherine Murray, Microsoft Word 2010 Inside Out, 1st Edition, 2010, ISBN
2
9780735627291
Lalit Mali, Microsoft Office 2016- Word, Excel, One Note, 1st Edition, Notion Press,
3
2017
Dorothy House, Word, Excel and Power Point-Just for beginners, 2015, Outskirts Press
4
Incorporated
Web Resources
https://www.accaglobal.com/us/en/member/discover/events/global/elearning/special-
1
offers/microsoft-office-specialist.html
https://events.accaglobal.com/pd/1011/microsoft-office-specialist-
2
word2019?source=search&m=1

SECOND YEAR – SEMESTER - III

CORE – V: CORPORATE ACCOUNTING I
Subject Inst. Marks
L T P S Credits
U23SF305 5 5 5 25 75 100
Learning Objectives
LO1 To understand about the pro-rata allotment and Underwriting of Shares
To know the provisions of companies Act regarding Issue and Redemption of
LO2
Preference shares and debentures
To learn the form and contents of financial statements as per Schedule III of
LO3
Companies Act 2013
LO4 To examine the various methods of valuation of Goodwill and shares
LO5 To identify the Significance of International financial reporting standard (IFRS)
Prerequisite: Should have studied Financial Accounting in I Year
Hours
Issue of Shares
Issue of Shares – Premium - Discount - Forfeiture - Reissue – Pro-rata 15
I
Allotment Issue of Rights and Bonus Shares - Underwriting of Shares
and Debentures – Underwriting Commission - Types of Underwriting.
Issue & Redemption of Preference Shares & Debentures
Redemption of Preference Shares–Provisions of Companies Act–
Capital Redemption Reserve – Minimum Fresh Issue – Redemption at
II Par, Premium and Discount. 15
Debentures: Issue and Redemption – Meaning – Methods – In-One lot–
in Instalment – Purchase in the Open Market includes Ex Interest and
Cum Interest - Sinking Fund Investment Method.
Final Accounts
Introduction – Final Accounts – Form and Contents of Financial
III Statements as Per Schedule III of Companies Act 2013 – Part I Form of 15
Balance Sheet – Part II Form of Statement of Profit and Loss –
Ascertaining Profit for Managerial Remuneration
Valuation of Goodwill & Shares
Valuation of Goodwill – Meaning – Need for Valuation of Goodwill –
Methods of Valuing Goodwill – Average Profit – Super Profit – Annuity
IV and Capitalisation Method. 15
Valuation of Shares – Need for Valuation of Shares – Methods of
Valuation of Shares – Net Assets Method – Yield and Fair Value
Methods.
Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and its
Applicability in India - Indian Accounting Standards – Meaning –
V Objectives – Significance – Procedures for Formulation of Standards – 15
Ind AS – 1 Presentation of Financial Statement, Ind AS – 2 Valuation
of Inventories, Ind AS – 7 Cash Flow Statement, Ind AS – 8 Accounting
Policies, Changes in Accounting Estimate and Errors, Ind AS – 16 –

Property, Plant & Equipment, Ind AS 38 – Intangible Assets Ind AS –

103, Business Combinations Ind AS 110, Consolidated Financial
Statement. (Theory Only)
TOTAL 75
Course Outcomes
Prepare and account for various entries to be passed in case of issue, forfeiture and
CO1
reissue of shares and compute the liability of underwrites
Asses the accounting treatment of issue and redemption of preference shares and
CO2
debentures
CO3 Construct Financial Statements applying relevant accounting treatments
Compute the value of goodwill and shares under different methods and assess its
CO4
applicability
CO5 Integrate theoretical knowledge on all accounting in par with IFRS and IND AS
Textbooks
S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New
1
Delhi.
R.L. Gupta and M. Radha swamy, Advanced Accounts Vol I, Sultan Chand, New
2
Delhi.
3 Broman, Corporate Accounting, Taxmann, New Delhi.
4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.
5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.
Reference Books
1 T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication, Chennai.
D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann,
2
New Delhi
Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication, Madhya
3
Pradesh
Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house,
4
Mumbai.
5 PrasanthAthma, Corporate Accounting I, Himalaya Publishing house, Mumbai.
Web Resources
1 https://www.tickertape.in/blog/issue-of-shares/
https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodwilla
2
ndshares.pdf
https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
3
standards.html


CORE – VI: COMPANY LAW
Subject Inst. Marks
L T P S Credits
U23SF306 5 5 5 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013
LO2 To have an understanding on the formation of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
LO5 To familiarize with the various modes of winding up
Prerequisite: Should have studied Commerce in XII Std
Hours
Introduction to Company law 15
Companies Act 2013 – Definition of a Company, Characteristics of
Company – Lifting or Piercing the Corporate Veil – Company
I
Distinguished from Partnership and Limited Liabilities Partnerships
– Classification of Companies – Based on Incorporation, Liability,
Number of Members, Control.
Formation of Company
Formation of a Company – Promoter –Incorporation Documents e-
filing – Memorandum of Association – Contents – Alteration – Legal
II 15
Effects – Articles of Association - Certificate of Incorporation –
Prospectus – Contents - Kinds – Liabilities – Share Capital – Kinds
– Issue – Alteration – Dividend – Debentures.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll –
III Quorum – Proxy - Resolution – Ordinary & Special - Audit & 15
Auditors – Qualification, Disqualification, Appointment and
Removal of an Auditor -
Management & Administration
Management & Administration – Directors – Legal Position – Board
of Directors – Appointment/ Removal – Disqualification – Director
Identification Number – Directorships – Powers – Duties – Board
IV Committees – Related Party Transactions – Contract by One Person 15
Company – Insider Trading- Managing Director – Manager –
Secretarial Audit – Administrative Aspects and Winding Up –
National Company Law Tribunal (NCLT) – National Company Law
Appellate Tribunal (NCLAT) – Special Courts.
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary Winding
V 15
Up – Consequences of Winding Up Order – Powers of Tribunal –
Petition for Winding Up – Company Liquidator.

TOTAL 75
Course Outcomes
CO1 Understand the classification of companies under the act
CO2 Examine the contents of the Memorandum of Association & Articles of Association
CO3 Know the qualification and disqualification of Auditors
CO4 Understand the workings of National Company Law Appellate Tribunal (NCLAT)
CO5 Analyse the modes of winding up
Textbooks
1 N.D. Kapoor, Business Laws, Sultan Chand and Sons, Chennai
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M.V. Dhandapani, Business Laws Sultan Chand and Sons, Chennai
4 Shusma Aurora, Business Law,Taxmann, New Delhi
5 M.C.Kuchal, Business Law, VikasPublication, Noida
Reference Books
1 Gaffoor&Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai
2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3 KavyaAndVidhyasagar, Business Law, Nithya Publication, Bhopal
4 S.D.Geet, Business Law Nirali Prakashan Publication, Pune
5 PreethiAgarwal, Business Law, CA foundation study material
Web Resources
https://www.mca.gov.in/content/mca/global/en/acts-rules/companies-
1
act/companies-act-2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/
3 https://www.investopedia.com/terms/w/windingup.asp

SECOND YEAR – SEMESTER – III
ELECTIVE – III: FINANCIAL REPORTING

Subject Marks
L T P S Credits Inst. Hours
Code CIA External Total
U23SF3:A 4 3 4 25 75 100
Learning Objectives
LO1 To understand various financial statements and its relevance

LO2 Analyse and contrast various asset valuation tools
LO3 Learn various liability measurements
LO4 To understand the equity valuation
LO5 Compare and contrast various revenue recognition method

Hours
Financial Statements
Income Statement - Statement of comprehensive income -Balance
I 12
sheet -Statement of changes in equity - Statement of cash flows -
Notes to the financial statements–Integrated reporting
Asset Valuation
Fair value standards and measurements - Accounts receivable –
Inventory - Investment in marketable securities - Property, plant &
II
equipment -Depreciation Methods -Impairment -Intangible assets - 16
Deferred tax assets -Leasehold assets
Valuation of Liabilities
Current liabilities - Contingencies -Long term liabilities and bonds
III payable -Warranties - Off-balance sheet financing -Deferred tax 14
liabilities – lease liabilities
Equity Transactions
Paid-in capital - Retained earnings - Accumulated other
IV 10
comprehensive income - Stock dividends and stock splits -Stock
options
Revenue Recognition
Revenue recognition principles -Percentage-of-completion versus
V completed-contract method -Matching principle - Comprehensive 8
income -Major differences between US GAAP and IFRS
Total 60
Course Outcomes
CO1 Explain the concepts in Financial Statements
CO2 Discuss the various Asset Valuation methods

CO3 Assess a system to value the liabilities
CO4 Devise a Process in Equity Transaction
CO5 Build the Revenue concepts
Textbook
1 Performance & Analytics
Reference Books
Kieso, Donald E., Weygandt, Jerry J., and Warfield, Terry D., Intermediate
1
Accounting, 15th edition, Wiley & Sons, Hoboken, NJ, 2019
Nikolai, Loren A., Bazley John D., and Jones, Jefferson P., Intermediate
2
Accounting, 11th edition, South-Western Cengage Learning, Mason, OH, 2010
Web Resources
https://www.wiley.com/en-us/Intermediate+Accounting%2C+17th+Edition-p-
1
9781119503682
https://books.pdfdownload.host/intermediate-accounting-11th-edition-nikolai-
2
solution-manual.pdf

ELECTIVE - III: BUSINESS LEGISLATION
Subject Inst. Marks

L T P S Credits
U23SF3:B 3 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on the Factories Act, 1948
LO2 To provide insights on the Foreign Exchange Management Act, 1999
LO3 To inculcate knowledge about the Prevention of Money Laundering Act, 2002
LO4 To enable the students to learn about the Competition Act 2002
LO5 To familiarise the students about the existence of Intellectual Property Rights
Hours
Factories Act 1948
Definitions - Objects –Scope – Approval – Licensing – Registration
of Factories – Notice by Occupier – General Duties of Occupier and
Manufacturer – Measures to be Taken by Factories for Health, Safety
I and Welfare of Workers – Measures – Special Provisions Relating to 12
Hazardous Processes – Working Hours of Adults – Additional
Provisions Regulating Employment of Women in a Factory –
Employment of Young Person and Children – Annual Leave with
Wages – Penalties and Procedures.
Foreign Exchange Management Act, 1999 12
Introduction - Board Structure of FEMA – Definitions - Regulation &
II
Management of Foreign Exchange - Contraventions & Penalties –
Procedure for Compliance.
Prevention of Money Laundering Act, 2002 12
Definitions – Punishment for the Offence of Money Laundering -
III Obligations of Banking Companies - Financial Institutions and
Intermediaries or a Person Carrying on a Designated Business or
Profession - Adjudication Authorities & Procedures.
Competition Act, 2002 12
Definitions - Prohibition of Agreements- Prohibition of Abuse of
IV Dominant Position – Competition Commission of India -
Establishment, Administration & Duties Powers – Competition
Advocacy - Adjudication Authorities – Penalties & Prosecution.
Intellectual Property Rights 12
Intellectual property rights (IPR) – An Introduction - Kinds
of Intellectual Property Rights - Patent, Copyright, Trade Mark,
V
Design, Geographical Indication, Plant Varieties and Layout Design
Genetic Resources and Traditional Knowledge – Trade Secret - IPR in
India: Genesis and development.

TOTAL 60
Course Outcomes
CO1
Acquire knowledge on Factories Act, 1948
CO2 Analyse the role of Foreign Exchange Management Act, 1999
Understand the practical implications of Prevention of Money Laundering Act,
CO3
2002
CO4 Evaluate the importance of Competition Act, 2002
CO5 Gain knowledge on Intelligence Property Rights
Textbooks
1 Akhilleshwar Pathak, Legal aspects of business, McGraw Hill Education, Noida
2 R.S.N. Pillai &Bagavathi, Legal aspects of business, S.Chand, New Delhi
Rashmi Aggarwal, Rajinder Kaur, Legal aspects of business, Pearson Education
3
Limited, New Delhi
4 P.K. Padhi, Legal aspects of business, PHI Learning, New Delhi
5 Reference Books
Reference Books
1 Shawn Kopel, Guide to business law, Oxford University Press, England
2 M.C. Kuchhal, VivekKuchhal, Business Law, S Chand Publishers, New Delhi
3 C.L. Bansal. Business law, Taxmann, New Delhi
4 NOTE: Latest Edition of Textbooks May be Used
5 Web Resources
Web Resources
1 https://stfrancislaw.com/blog/intellectual-property-rights/
2 Acquire knowledge on Factories Act, 1948
3 Analyse the role of Foreign Exchange Management Act, 1999


ELECTIVE - III: BUSINESS MATHEMATICS AND STATISTICS
Subject Inst. Marks

L T P S Credits
U23SF3:C 4 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on the basics of ratio, proportion, indices and proportions
To learn about simple and compound interest and arithmetic, geometric and
LO2 harmonic progressions.
LO3 To familiarise with the measures of central tendency
LO4 To conceptualise with correlation co-efficient
LO5 To gain knowledge on time series analysis
Hours
Ratio
I Ratio, Proportion and Variations, Indices and Logarithms. 12
Interest and Annuity
Banker’s Discount – Simple and Compound Interest - Arithmetic,
II 12
Geometric and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.
Business Statistics Measures of Central Tendency
Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode and
III Median – Quartiles – Deciles - Percentiles. Measures of Variation – 12
Range - Quartile Deviation and Mean Deviation - Variance and
Standard Deviation & Co-efficient.
Correlation and Regression
IV Correlation - Karl Pearson’s Coefficient of Correlation – Spearman’s 12
Rank Correlation – Regression Lines and Coefficients.
Time Series Analysis and Index Numbers
Time Series Analysis : Secular Trend – Seasonal Variation –
V Cyclical variations - Index Numbers – Aggregative and Relative 12
Index – Chain and Fixed Index –Wholesale Index – Cost of Living
Index.
TOTAL 60
Course Outcomes
CO1 Learn the basics of ratio, proportion, indices and logarithm
Familiarise with calculations of simple and compound interest and arithmetic,
CO2
geometric and harmonic progressions.

CO3 Determine the various measures of central tendency

CO4 Calculate the correlation and regression co-efficient.
CO5 Assess problems on time series analysis
Textbooks
Dr. B.N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing
1
house, Chennai
Asim Kumar Manna, Business Mathematics & Statistics, McGraw hill education,
2
Noida
A.V. Rayarikar and Dr. P.G. Dixit, Business Mathematics & Statistics, Nirali
3
Prakashan Publishing, Pune
4 Dr.S. Sachdeva, Business Mathematics & Statistics, Lakshmi NarainAgarwal, Agra
5 P.R. Vittal, Business Mathematics & Statistics, Margham Publications, Chennai
Reference Books
1 J.K. Sharma, Fundamentals of business statistics, Vikas publishing, Noida
2 Peter Waxman, Business Mathematics & Statistics, Prentice Hall, New York
Andre Francis, Business Mathematics & Statistics, Cengage Learning EMEA,
3
Andover
4 Aggarwal B M, Business Mathematics & Statistics, Ane Book Pvt. Ltd., New Delhi
R.S. Bhardwaj, Business Mathematics & Statistics, Excel Books Publisher, New
5
Delhi
Web Resources
1 https://www.britannica.com/biography/Henry-Briggs
2 https://corporatefinanceinstitute.com/resources/data-science/central-tendency/
3 https://www.expressanalytics.com/blog/time-series-analysis/

ELECTIVE - III: E- COMMERCE
Subject Inst. Marks

L T P S Credits
U23SF3:D 3 3 4 25 75 100
Learning Objectives
LO1 To know the goals of Electronic commerce
LO2 To understand the various Business models in emerging E-commerce areas
LO3 To have an insight on the internet marketing technologies
LO4 To understand the benefits and implementation of EDI
LO5 To examine the ethical issues of E-commerce
Contents No. of
Unit
Hours
Introduction to E-Commerce
Defining E - Commerce; Main Activities of Electronic Commerce;
Benefits of E-Commerce; Broad Goals of Electronic Commerce; Main
I Components of E-Commerce; Functions of Electronic Commerce - 12
Process of E-Commerce - Types of E- Commerce; The World Wide Web,
The Internet and the Web: Features, Role of Automation & Artificial
Intelligence in E-Commerce.
E-Commerce Business Models & Consumer Oriented E Commerce
E-commerce Business Models, Major Business to Consumer (B2C)
Business Models, Major Business to Business (B2B) Business Models,
II 12
Business Models in Emerging E-Commerce Areas - E-tailing: Traditional
Retailing and E- retailing, Benefits of E-retailing, Models of E-retailing,
Features of E-retailing.
E-Commerce Marketing Concepts
The Internet Audience and Consumer Behaviour, Basic Marketing
III Concepts, Internet Marketing Technologies – Marketing Strategy - E 12
services: Categories of E-services, Web-Enabled Services, Information-
Selling on the Web.
Electronic Data Interchange & Security
Benefits of EDI, EDI Technology, EDI Standards, EDI Communications,
EDI Implementation, EDI Agreements, EDI Security. Electronic Payment
IV Systems, Need of Electronic Payment System - Digital Economy - Threats 12
in Computer Systems: Virus, Cyber Crime Network Security: Encryption,
Protecting Web Server with a Firewall, Firewall and the Security Policy,
Network Firewalls and Application Firewalls, Proxy Server.
Ethics in E-Commerce
Issues in E Commerce Understanding Ethical, Social and Political Issues
V 12
in E-Commerce: A Model for Organizing the Issues, Basic Ethical
Concepts, Analysing Ethical Dilemmas, Candidate Ethical Principles

Privacy and Information Rights: Information Collected at E-Commerce

Websites.
60
TOTAL
Course Outcomes
CO1 Understand the role and features of world wide web
CO2 Understand the Benefits and model of e-tailing

CO3 Use the web enabled services
CO4 Tackle the threats in internet security system
CO5 Know about the Ethical principles Privacy and Information Rights
Textbooks
Kenneth C. Laudon, E-Commerce: Business, Technology, Society, 4 the Edition,
1
Pearson Education Limited, New Delhi
S. J. Joseph, E-Commerce: an Indian perspective, PHI Learning Pvt. Ltd., New
2
Delhi
David Whitley, E-Commerce-Strategy, Technologies & Applications, TMI,
3
McGraw-Hill, London
Kamlesh K. Bajaj, E-Commerce- The cutting edge of business, TMH, McGraw-
4
Hill, Noida
5 W Clarke, E-Commerce through ASP - BPB, Wrox Publisher, Mumbai
Reference Books
Agarwala, K.N. and D. Agarwala, Business on the Net : What’s
1 and How’s of E-Commerce, McMillan Publisher India Pvt. Ltd.,
Chennai
Ravi Kalkota, Frontiers of E-Commerce, TM, Pearson Education Limited, New
2
Delhi
Elias M Awad, Electronic Commerce : From Vision to Fulfillment. PHI Learning
3
Pvt. Ltd., New Delhi
Mathew Reynolds, Beginning E-Commerce with Visual Basic, ASP, SQL Server
4
7.0 & MTS, Wrox Publishers, Mumbai
J. Christopher West I and Theodore H. K ClarkGlobal Electronic Commerce-
5
Theory and Case Studies, The MIT Press, Cambridge, London
Web Resources
1 https://www.investopedia.com/terms/e/ecommerce.asp
https://www.webfx.com/industries/retail-ecommerce/ecommerce/basic-ecommerce-
2
marketing-concepts/
3 https://techbullion.com/the-importance-of-ethics-in-ecommerce/

SEC – IV: ENTREPRENEURIAL SKILL DEVELOPMENT

Subject Marks
U23SF3S4 1 1 1 25 75 100
Learning Objectives
LO1 Introduction to entrepreneurial developement

LO2 To learn about the skills relevant to business development
LO3 Learn about various financing schemes available to entreprenur
LO4 Understand various sources of finance
LO5 Introduction to various business organisation types

Hours
Introduction
Definition- Concept -Characteristics -Functions-Difference between
Entrepreneur and Enterprise, Entrepreneur and Manager,
Entrepreneur and Intrapreneurs -Types of Entrepreneurs- New
I 3
generations of entrepreneurship: Social Entrepreneurship –
Edupreneurship-Ecopreneur-Self Help Groups-Health
Entrepreneurship-Tourism Entrepreneurship - Women
Entrepreneurship
Entrepreneurship Development Skills
Business management skills, Teamwork and leadership skills,
Communication and listening, Customer service skills, Financial
skills, Analytical and problem-solving skills, Critical thinking skills,
Strategic thinking and planning skills, Technical skills.
Classroom Activity:
II
1. Shift the Paradigm from Individual to Team 3
2. Build a Creative Atmosphere
3. Healthy Communication Fosters Collaboration
4. Work Together, Celebrate Together
5. Keep your Employees Stress-Free
Financial Assistance and Services

DIC-SIPCOT-TIIC-NSIC-SIDO-SIDC-KVIC-SIDBI-EDII-SFC-
IDBI-ICICI-IFCI
III 3
Classroom Activity:
1. Invite entrepreneurs, industry officials, bankers for
interaction

2. Identify your hobbies and interest and convert them into

business ideas
3. Select any product and prepare its cost sheet
4. Open a saving account and built your own capital
5. Engaging in marketing of products
6. Select a social cause, set objectives, plan and work for its
accomplishments
Sources of Finance
Venture capital- Venture capital process- Business angles-
Commercial banks- Government Grants and Schemes.
Field Activity
1. Coir mattress cushions and matting
IV 2. Hand gloves of all types 3
3. Lamp holders, letter boxes
4. Paper conversion products like ice cream cup, paper cup,
saucers and paper plates, paper bags, envelops.
5. Pickles, pap pads ,beauty parlors
6. Servicing of gardening equipment’s, internet browsing
Introduction to Various Form of Business Organization

Sole proprietorship, partnership, corporations, Limited Liability
company- mission, vision and strategy formulation
Field Activity
1. Develop awareness about entrepreneurship and
successful entrepreneurs
V 2. Develop an entrepreneurial mind-set by learning key 3
skills such as design, personal selling, and
communication
3. Understand the entrepreneur and assess their strengths
and weaknesses from an entrepreneurial perspective.
4. Assignments and Projects; and Practical Experiences
including challenges, internships and apprenticeships.
Total 15
Course Outcomes
CO1 Developing entrepreneurship development
CO2 Learn about various skills required to be successful
CO3 Learn about various financing schemes available to entrepreneur
CO4 Understand various sources of finance

CO5 Identify the relevant business organisation to their business

Textbooks
1 Dr. Gordan and Natarajan, Entrepreneurial Development, HPH, Mumbai 2018
Khanka S.S., Entrepreneurial Development, S.Chand& Co. Ltd., New Delhi,

2
2020
S.AnilkumarEntrepreneurial development, new age international, New

3
Delhi
Reference Books
Jaysree Suresh, entrepreneurial development Margham publication, Chennai
1
2019
RajShanker, entrepreneurial development, vijay Nicole imprints pvt ltd , Chennai
2
2018.
Web Resources
www.entrepreneur.com
1
http://inventors.about.com/od/entrepreneur/
2

SEC V: COMPUTER TOOLS – SPREAD SHEET
Subject Inst. Marks

L T P S Credits
U23SFPS5 2 2 2 40 60 100
Learning Objectives
LO1 To understand the basics of MS Excel
LO2 To learn the concepts of entering information into MS-Excel
LO3 To familiarize with adding elements to a workbook
LO4 To gain knowledge about Apply Custom Formats and Layouts
To enable the students in understanding the importance of Create Advanced Formulas
LO5
and Formatting

Hours
Introduction to MS Excel
Introduction and Navigating MS Excel – Cells, Rows, and Columns.
Workbooks –Opening – Labeling and Naming. Adding and Deleting.
I Hiding/ Unhiding. Columns and Rows – Adjacent Columns –Separated- 4
Columns. Saving Workbooks -Saving an Existing File. Headers and
Footers. Margins for Headers and Footers – Print Area ~print a Range of
pages. Printing.
Entering Information into MS - Excel
Entering data – Entering Labels and Values - Entering Values –Multiple
Entries. Copying Cells, Rows and Columns – Pasting Cells, Rows, and
Columns. To Paste an item from clipboard. Inserting and Deleting Rows and
Columns-To insert a Column – To insert a Row. Filling Cells with a Series
of Data —Editing Cell Data – Find and Replace, Go to a Cell Data. Locking
II Rows and Columns by Freezing Panes -Spell Check – AutoCorrect. 6
Formatting a Worksheet – Change Font Style and Sizes - Adding Borders
and Colours to Cells. Changing Column Width- Changing Column Width
using the Mouse – Changing Row Height. Change a Row Height by dragging
the Mouse -Merge Cells. Applying Number Formats-Creating Customer
Number Formats-Align Cell Contents. Creating Your Own Cell Styles –
Conditional Formatting – Freeze and Unfreeze Rows and Columns.
Adding Elements to a Workbook
Adding Images – Modifying Images. Adding WordArt-Inserting
III AutoShapes-Adding Clipart – Adding a Hyperlink. Charts-Types of Charts- 5
Chart Tools – Modifying and Moving a Chart. Organizational Charts -
Changing an Organizational Chart – Other changes to Charts.
Apply Custom Formats and Layouts
IV Apply custom data formats - Creating custom formats (number, time and 5
date) - Using advance fill series options - Apply advanced conditional

formatting and filtering - Creating custom conditional formats - Using

functions to format cells - Creating advanced filters - Apply customs styles
and templates-creating-modifying cell styles - Creating customs colour and
font formats - Creating themes - Creating fields.
Create Advanced Formulas and Formatting
Definition and Explanation of Formulas - Using the IF, AND, and OR
functions - Using the SUMIF, AVERAGEIF, and COUNTIF - Conditional
V 5
Formatting - Using the VLOOKUP - Using the HLOOKUP - Creating
advanced chart elements - Creating dual-axis charts - Creating custom chart
templates - Creating Pivot Tables.
Total 30
Course Outcomes
Build knowledge in basics of Excel for navigation and construction of worksheet.
CO1
CO2 Prepare Spread sheet by integrating the basic formatting functions.
CO3 Create charts using advanced chart elements in Excel.
CO4 Create a table inserting rows and columns and entering data into the table.
Appraise data through the use of intermediate formulations of lookups and reference
CO5
data.
Textbooks
1 Dr. D. Joseph Anbarasu et al., – Excel for business, Learn Tech Press, Trichy (2009).
Joyce J. Nielsen – Microsoft Official Academic Course MICROSOFT EXCEL 2016-
2
ISBN:978-1-11-927299-1
Reference Books
1 John Walkenbach, Excel 2016 Bible, Wiley, 1st Edition
William Fischer, Excel: Quick Start Guide – From Beginner to Expert, Create
2
Independent Publishing Platform, 13th Edition 2016.
Web Resources
1 https://www.wiseowl.co.uk/excel/exercises/standard/
2 https://www.excel-exercise.com/

SECOND YEAR – SEMESTER – IV
CORE – VII: CORPORATE ACCOUNTING - II

Subject Inst. Marks
L T P S Credits
U23SF407 5 5 5 25 75 100
Learning Objectives
LO1 To know the types of Amalgamation, Internal and external Reconstruction
LO2 To know Final statements of banking companies
LO3 To understand the accounting treatment of Insurance company accounts
LO4 To understand the procedure for preparation of consolidated Balance sheet
LO5 To have an insight on modes of winding up of a company
Prerequisite: Should have studied Financial Accounting in I Year
Contents No. of
Unit
Hours
Amalgamation, Internal & External Reconstruction
Amalgamation – Meaning - Purchase Consideration - Lump sum
Method, Net Assets Method, Net Payment Method, Intrinsic Value
Method - Types of Methods of Accounting for Amalgamation -The
Pooling of Interest Method - The Purchase Method(Excluding Inter-
I Company Holdings). 15
Internal & External Reconstruction
Internal Reconstruction – Conversion of Stock – Increase and
Decrease of Capital – Reserve Liability - Accounting Treatment of
External Reconstruction
Accounting of Banking Companies
Final Statements of Banking Companies (As Per New Provisions) - Non-
II 15
Performing Assets - Rebate on Bills Discounted- Profit and Loss a/c -
Balance Sheet as Per Banking Regulation Act 1949.
Insurance Company Accounts:
Meaning of Insurance – Principles – Types – Preparation of Final
III 15
Accounts of Insurance Companies – Accounts of Life Insurance
Business – Accounts of General Insurance Companies -New Format.
Consolidated Financial Statements
Introduction-Holding & Subsidiary Company-Legal Requirements
IV 15
Relating to Preparation of Accounts -Preparation of Consolidated Balance
Sheet (Excluding Inter-Company Holdings).
Liquidation of Companies
Meaning-Modes of Winding Up – Preparation of Statement of Affairs and
V 15
Statement of Deficiency or Surplus (List H) Order of Payment –
Liquidators Remuneration- Liquidator’s Final Statement of Accounts.
TOTAL 75
Course Outcomes
Understand the accounting treatment of amalgamation, Internal and external
CO1
reconstruction

Construct Profit and Loss account and Balance Sheet of Banking Companies in
CO2
accordance in the prescribed format.
Synthesize and prepare final accounts of Insurance companies in the prescribed
CO3
format
CO4 Give the consolidated accounts of holding companies
CO5 Preparation of liquidator’s final statement of account
Text books
1 S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New Delhi.
Dr.K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II, Himalaya
2
Publishing House, Mumbai.
3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.
4 M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New Delhi.
5 T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers, Chennai
Reference Books
1 B.Raman, Corporate Accounting, Taxmann, New Delhi
2 M.C.Shukla, Advanced Accounting,S.Chand, New Delhi
3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh
Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing
4
house, Mumbai.
5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.
Web Resources
https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126
2 https://www.slideshare.net/debchat123/accounts-of-banking-companies
3 https://www.accountingnotes.net/liquidation/liquidation-of-companies-accounting/12862

SECOND YEAR – SEMESTER - IV
CORE – VIII: PRINCIPLES OF MARKETING

Subject Inst. Marks
L T P S Credits
U23SF4 5 5 5 25 75 10
08 0
Learning Objectives
LO1 To know the concept and functions of marketing
LO2 To understand the importance of market segmentation
LO3 To examine the stages of new product development
LO4 To gain knowledge on the various advertising medias
LO5 To analyse the global market environment
Introduction to Marketing
Meaning–Definition and Functions of Marketing – Evolution of
I Marketing Concepts–Innovations in Modern Marketing. Role and
Importance of Marketing - Classification of Markets - Niche
Marketing. 15
Market Segmentation
Meaning and definition-Benefits–Criteriaforsegmentation–
Typesofsegmentation–Geographic–Demographic–
II Psychographic–Behavioural–Targeting, Positioning and
Repositioning - Introduction to Consumer Behaviour–
Consumer Buying Decision Process and Post Purchase 15
Behaviour –– Motives. Freud’s Theory of Motivation.
Product and Price
Marketing Mix–– an overview of 4P’s of Marketing Mix–
15
III Product–IntroductiontoStagesofNewProductDevelopment–
ProductLifeCycle––Pricing–Policies-Objectives–
FactorsInfluencingPricing– Kinds of Pricing.
Promotions and Distributions
Elements of promotion–Advertising–0bjectives -Kinds of
Advertising Media- Traditional vs Digital Media - Sales
IV Promotion – types of sales promotion–Personal Selling–
Qualities needed for a personal seller-Channels of Distribution 15
for Consumer Goods- Channel Members – Channels of
Distribution for Industrial Goods.
Competitive Analysis and Strategies
Global Market Environment–Social Responsibility and
V Marketing Ethics – Recent Trends in Marketing –A Basic
Understanding of E–Marketing& M–Marketing–E-Tailing–
CRM–MarketResearch–MISandMarketingRegulation. 15

TOTAL 75
Course Outcomes
Develop an understanding on the role and importance of marketing
CO1
CO2 Apply the 4p’s of marketing in their venture
CO3 Identify the factors determining pricing
CO4 Use the different Channels of distribution of industrial goods

CO5 Understand the concept of E-marketing and E-Tailing
Textbooks
PhilipKotler,PrinciplesofMarketing:ASouthAsianPerspective,PearsonEducati
1
on.NewDelhi
Dr. C. B. Gupta and Dr. N. Rajan Nair, Marketing Management,
2
Sultan Chand &Sons, New Delhi.
Dr. AmitKumar, Principles of Marketing, Shashibhawan Publishing
3
House, Chennai
4 Dr. N. RajanNair, Marketing, Sultan Chand &Sons. New Delhi
5 Neeru Kapoor Principles of Marketing, PHI Learning, New Delhi
Reference Books
Prof Kavita Sharma, Dr. Swati Agarwal, Principles of Marketing
1
Book,Taxmann, New Delhi
2 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
3 Assael,H. Consumer Behaviour and Marketing Action, USA:PWS-Kent

Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA: Houghton
4
Mifflin Company
BakerM,MarketingManagementAndStrategy,MacmillanBusiness,Bloom
5
buryPublishing, India
Web Resources
1 https://www.aha.io/roadmapping/guide/marketing/introduction
2 https://www.investopedia.com/terms/m/marketsegmentation.asp
https://www.shiprocket.in/blog/understanding-promotion-and-distribution-
3
management/

ELECTIVE – IV: FINANCIAL DECISION MAKING

Subject Marks
U23SF4:A 3 3 3 25 75 100
Learning Objectives
LO1 To understand various decision analysis tools

LO2 Compare and contrast various pricing methods
LO3 Learn about enterprise risk management
LO4 Analyse the investment decision making tools
LO5 To understand professional ethics

Hours
Decision Analysis
Cost/volume/profit analysis -Breakeven analysis -Profit performance
and alternative operating levels -Analysis of multiple products -Sunk
I costs, opportunity costs and other related concepts -Marginal costs 9
and marginal revenue - Special orders and pricing - Make versus buy
- Sell or process further - Add or drop a segment - Capacity
considerations
Pricing
Pricing methodologies -Target costing -Elasticity of demand -
II Product life cycle considerations - Market structure - 9
considerations
Enterprise Risk Management

III Types of risk - Risk identification and assessment - Risk mitigation 9
strategies - Managing risk
Investment Decisions
Capital budgeting process -Stages of capital budgeting -
Incremental cash flows - Income tax considerations -Discounted
IV 9
cash flow analysis (net present value, internal rate of return,
comparison of NPV and IRR) Payback and discounted payback -
Risk analysis in capital investment
Professional Ethics
Ethical considerations for management accounting and financial
V management professionals (IMA’s “Statement of Ethical 9
Professional Practice”, fraud triangle, evaluation and resolution of
ethical issues) - Ethical considerations for the organization (IMA’s

Statement on Management Accounting, “Values and Ethics: From

Inception to Practice”, U.S. Foreign Corrupt Practices Act, corporate
responsibility for ethical conduct)
Total 45
Course Outcomes
CO1 Recall the concepts in Decision Analysis
CO2 Discuss the various Pricing methods
CO3 Construct an Enterprise Risk Management system
CO4 Assess the Process of Investment Decision making
CO5 Apply tax considerations making while investing
Textbook
Wiley CMA Excel Learning System Exam Review: Part 2, Strategic Financial
1 Management.
Reference Books
1 Management: A Strategic Emphasis, 6th edition, McGraw Hill, New York, NY,
2021.
Horngren, Charles T., Datar, Srikant, Rajan, Madhav, Cost Accounting: A Managerial
2
Emphasis, 14th edition, Prentice -Hall, Upper Saddle River, NJ, 2017
Moeller, Robert R., COSO Enterprise Risk Management, 2nd edition, John
3 Wiley & Sons, Inc., Hoboken, NJ, 2011.
IMA, 2014, IMA Statement of Ethical Professional Practice,

http://www.imanet.org/insights-and-trends/business-leadership-and-
4
ethics/ima-statement-of-ethical-professional-practice.
Web Resources
1
ethics/values-and-ethics---from-inception-to-practice
http://www.imanet.org/insights-and-trends/risk--management/enterprise-risk-
2 management


ELECTIVE - IV: FINANCIAL SERVICES
Subject Inst. Marks

L T P S Credits
U23SF4:B 4 3 3 25 75 100
Learning Objectives
LO1 To impart knowledge on the role and function of the Indian financial system.
LO2 To enrich their knowledge on key areas relating to management of financial
products and services
LO3 To familiarize students about Venture Capital, Leasing.
LO4 To make them understand the Credit Rating system.
LO5 To provide insights into mutual funds and the operation of NSDL and CSDL.
No. of
Unit Contents
Hours
Introduction to Financial System
Structure of Financial System – Role of Financial System in Economic
Development – Financial Markets and Financial Instruments – Capital
I Markets – Money Markets – Primary Market Operations – Role of 9
SEBI – Secondary Market Operations – Regulation – Functions of
Stock Exchanges – Listing – Formalities – Financial Services Sector
Problems and Reforms.
Introduction to Financial Services
Concept, Nature and Scope of Financial Services – Regulatory Frame
Work of Financial Services – Growth of Financial Services in India –
II 9
Merchant Banking – Meaning-Types – Responsibilities of Merchant
Bankers – Role of Merchant Bankers in Issue Management –
Regulation of Merchant Banking in India.
Venture Capital and Leasing
Venture Capital – Growth of Venture Capital in India – Financing
III Pattern under Venture Capital – Legal Aspects and Guidelines for 9
Venture Capital, Leasing – Types of Leases – Evaluation of Leasing
Option Vs. Borrowing.
Credit Rating
Credit Rating – Meaning, Functions – Debt Rating System of CRISIL,
IV 9
ICRA and CARE. Factoring, Forfeiting and Bill Discounting – Types
of Factoring Arrangements – Factoring in the Indian Context.
Mutual Funds
Mutual Funds – Concept and Objectives, Functions and Portfolio
V 9
Classification, Organization and Management – De-mat Services-
Need and Operations- Role of NSDL and CSDL.
TOTAL 45
Course Outcomes

CO1 Summarise the role and function of the financial system

Gain practical knowledge on key areas relating to management of financial
CO2
products and services
CO3 Familiarize students about Venture Capital, Leasing.
CO4 Infer the importance of the Credit Rating system.
Understand various types of Mutual funds schemes and the roles of NSDL and
CO5
CSDL.
Textbooks
1 Gurusamy.S, Financial Services, Tata McGraw Hill, Noida.
2 C. Rama Gopal, Financial Services, Vikas Publishing House, Noida.
3 M.Y.Khan, Financial Services, Tata McGraw Hill, Noida.
4 E. Dharmaraj, Financial Services, S.Chand, New Delhi.
Reference Books
Mike Heffner, Business process management in Financial Services, F.W. Olin
1
Graduate school of Business, United States.
Perry Stinson, Bank management and Financial Services,Clanrye International,
2
USA.
E. Gordon and K. Natarajan, Financial Market and Services, Himalaya Publishing
3
House, Mumbai.
4 B. Santhanam, Financial Services, Margham Publications, Chennai.
Web Resources
https://www.civilserviceindia.com/subject/Management/notes/leasing-hire-
1
purchase-and-venture-capital.html
2 https://corporatefinanceinstitute.com/resources/fixed-income/credit-rating/
3 https://scripbox.com/mf/what-is-mutual-fund/

ELECTIVE - IV: CONSUMERISM AND CONSUMER PROTECTION
Subject Inst. Marks

L T P S Credits
U23SF4:C 3 3 3 25 75 100
Learning Objectives
LO1 To understand the nature of consumers and consumerism
LO2 To know how consumers are exploited
LO3 To be familiar with consumer rights and duties
LO4 To learn about Consumer Protection Act
LO5 To gain insights into consumerism in India.
Contents No. of
Unit
Hours
Consumerism
Meaning of Consumer and Customer -Consumer Movements –
I 9
Historical Perspectives-Concept of Consumerism –Need and
Importance.
Consumer Exploitation 9
Meaning and Causes of Consumer Exploitation- Forms of Consumer -
II Exploitation – Underweight Measures, High Prices, Substandard
Quality, Poor or Inadequate After Sales Services- Challenges of
Consumer Exploitation.
Consumer Rights and Duties 9
Consumer Rights – John F Kennedy’s Consumer Bill of Rights. -Types
III
of Consumer Rights – Right to Safety, Right to Information (RTI), Right
to Redressal, Right to Consumer Education -Duties of Consumers.
Consumerism in India 9
IV Reasons for the Growth of Consumerism in India - Recent Trends in
Consumerism - Problems Faced by Consumers in India.
Consumer Protection Act 2019 9
Consumer Protection Council – Central, State, Districts Consumer
V
Protection
Councils- Consumer Dispute Redressal Mechanism.
TOTAL 45
Course Outcomes
CO1 Remember and recall aspects in consumerism
CO2 Identify the reasons for consumer exploitation

CO3 Discover the rights and duties of a consumer

CO4 Create an environment which protects the consumers in India
CO5 Critically appraise the consumer Protection Act
Textbooks
Premavathy and Mohini Sethi, Consumerism – Strategies and Tactics, CBS
1
Publication
2 Prof Kavita Sharma, Dr Swati Aggarwal, Principles of Marketing Book, Taxmann
3 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
4 Assael, H, Consumer Behaviour and Marketing Action, PWS-Kent, USA
Reference Books
Hoyer, W.D.. and MacInnis, D.J., Consumer Behaviour, Houghton Mifflin
1
Company, USA
2 Y.V. Rao, Consumer Protection Act, 1986, Asia Law House, Hyderabad
G B. Reddy and Baglekar Akash Kumar, Consumer Protection Act, Eastern Book
3
Company, Bengaluru
Web Resources
1 https://lawcorner.in/forms-of-consumer-exploitation/
https://consumeraffairs.nic.in/en/organisation-and-units/division/consumer-
2
protection-unit/consumer-rights
3 http://www.chdslsa.gov.in/right_menu/act/pdf/consumer.pdf

ELECTIVE - IV: OPERATIONS RESEARCH
Subject Inst. Marks

L T P S Credits
U23SF4:D 3 3 3 25 75 100
Learning Objectives
LO1 To introduce the students to operations research and linear programming.
LO2 To impart knowledge about transportation and assignment problems.
LO3 To get acquainted with game theory and simulation.
LO4 To develop abilities to analyse and manage inventories using various methods.
LO5 To acquire knowledge on network analysis.
Contents No. of
Unit
Hours
Introduction to Operations research and Linear Programming
Problem
Operations research – Origin and development - Role in decision
I making - Phases and approaches to OR - Linear programming problem 9
– Applications and limitations - Formulation of LPP - Optimal
Solution to LPP - Graphical method - Simplex Method
Transportation and Assignment problem
Transportation Problem – methods - North West corner method - Least
II cost method - Vogel’s approximation method - Moving towards 9
optimality - Stepping stone & MODI methods - Assignment problem
Game Theory and Simulation

Game Theory- different strategies followed by the players in a game -
III Optimal strategies of a game using maxi-min criterion - Dominance 9
property - Graphical method - Simulation
Inventory Management
Introduction to inventory systems, inventory classification. Economic
order quantity (EOQ) model, Single period probabilistic inventory
IV models with discrete and continuous demand, determination of reorder 9
point for deterministic and probabilistic Inventory System. Basic
concepts of Just-in-Time (JIT) and Material Requirement Planning
(MRP)
Network Analysis
Network models- CPM and PERT Determination of Critical Path
V 9
Method (CPM)- PERT cost- Crashing a project- Scheduling of a
project- Application of PERT and CPM.
Total 45
Course Outcomes

Frame a linear programming problem for quantitative decisions in business planning.

CO1
CO2 Optimise economic factors by applying transportation and assignment problems.

CO3 Apply the concept of game theory and simulation for optimal decision making.
CO4 Analyse and manage inventories to meet the changes in market demand.
Construct networks including PERT, CPM for strategic management of business
CO5
projects.
Textbooks
1 C.R.Kothari, “Quantitative Techniques”, Vikas Publications, Noida
V.K. Kappor, "Operations Research - Problems and Solutions", Sultan Chand & Sons
2
Publisher, New Delhi
3 Anand Sharma, Operation Research, Himalaya Publishing House, 2014, Mumbai
4 M Sreenivasa Reddy, Operation Research, CENGAGE, New Delhi
5 S. Gurusamy, Elements of Operation Research, Vijay Nicole Imprints Private Limited
Reference Books
1 S Kalavathy, Operations Research, Vikas Publications, Noida
2 S.P. Gupta, “Statistical Methods”, S.Chand& Sons Publisher, New Delhi. 2019
Sarangi, SK Applied Operations Research and Quantitative Methods, Himalaya
3
Publishing House, 2014, Mumbai
ND Vohra, Quantitative Techniques in Management, McGraw Hill, 6th Edition, New
4
Delhi 2021
5 P.R.Vittal - Operation Research, Margham Publications, Chennai
Web Resources
1 www.learnaboutor.co.uk
2 www.theorsociety.com
3 www.theorsociety.com

SEC – VII: BANKING SERVICES (SL)

Subject Marks
U23SF3S7 2 2 2 40 60 100
Learning Objectives
LO1 To understand the service learning concept and its relevance to society
LO2 To learn about banking services and usage
LO3 Discuss various types of loan and credit card
LO4 Engaging with community and performing need analysis for the community
LO5 To enhance the learning through service learning

Hours
Introduction
Service-Learning – Definition, difference between community
service and service-learning, Principles; Whole Person Education.
Identifying Community Needs, Community Partners, Reflection,
Reciprocity. Public Dissemination; Understanding of community
dynamics. Project Planning Stages and report preparation
Classroom Activity:
i. Group discussion about Civic/Social responsibility(Display
of Video/Documentary film (Through this activity Students
I should recognize civic responsibility of the society) 6
ii. Conduct a role play/games/drawing to provide problem
solving skill and ignites critical thinking.
iii. Group activity to frame questionnaire foridentify
community needs
Reflection on identify the need of the community (Students go to
the community for identify the community needs and reflect their
experience)
Introduction of Modern banking services

Introduction to Modern banking -Paradigm shift in banking
services-Types of Bank accounts- Account opening Process and
KYC Norms-Benefits of adopting modern banking- Availing 6
II various services available in modern banking
Classroom Activity:
1. Lecture method
2. Group discussion

Loans and Credit card

Basics of Loan – Various types of loans – Understanding interest
rates and its implications- Introduction of credit card- Advantages
and disadvantages of credit card usage
III 6
Classroom Activity:
1.Lecture method
2. Group discussion
Community Engagement - I
Creating awareness about Modern / Digital Banking. Assistance to
opening bank accounts; Training the community to adopt modern
banking services. Digital Banking Challenges and Opportunities in
India. Providing financial security awareness through Life and
Health Insurance
IV 6
Field Activity
i. Identifying the community
ii Performing need analysis
iii Planning the delivery of S-L
iv. Collecting feedback
Community Engagement - II
Sole proprietorship, partnership, corporations, Limited Liability
company- mission, vision and strategy formulation
Field Activity
Building awareness about various investment schemes such as
Fixed deposits, Indian Postal schemes, Mutual funds, NPS and
V stock investments etc- Creating Awareness about Ponzi Schemes 6
and unregistered investment advisors.
Field Activity
i. Identifying the community
ii Performing need analysis
iii Planning the delivery of S-L
iv. Collecting feedback
Total 30
Course Outcomes
To comprehend the key concepts of S-L and differentiate the community service
CO1 and Service-Learning
Discuss various ways to identify the needs of the chosen community and tools &
CO2
techniques to effectively perform the service learning

To learn and experience the practical implication of Banking, Insurance and

CO3
financial products and services
CO4 To enhance the adoption of modern banking services in the society
To provide meaningful service to the society through banking and financial
CO5
literacy
Textbook
KPM Sundharam&P. NVarshney(2010)- “Banking Theory Law and Practice”,

1
Sultan Chand & Sons, New Delhi
Reference Books
Popli G.S & Anuradha Jain, Principles and Systems of Banking, Illustrated
1
Edition, PHI Learning Pvt Ltd. 2016
2 Mishra Sukhvinder, Banking Law and Practice, S. Chand Publishers, 2012

THIRD YEAR – SEMESTER - V
CORE – IX: COST ACCOUNTING - I

Subject Inst. Marks
L T P S Credits
U23SF509 5 4 5 25 75 100
Learning Objectives
LO1 To understand the various concepts of cost accounting.
LO2 To prepare and reconcile Cost accounts.
LO3 To gain knowledge regarding valuation methods of material.
LO4 To familiarize with the different methods of calculating labour cost.
LO5 To know the apportionment of Overheads.
No. of
Unit Contents
Hours
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost
I Accounting and Financial Accounting - Cost Accounting Vs Management 15
Accounting –Installation of Costing System –Classification of Costs– Cost
Centre– Profit Centre.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders and Quotations - Reconciliation of 15
Cost and Financial Accounts –Unit Costing-Job Costing.
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials –

III EOQ –Stores Records – Reorder Levels – ABC Analysis - Issue of 15
Materials –Methods of Issue – FIFO – LIFO – Base Stock Method –
Specific Price Method – Simple and Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and

IV 15
Calculation of Wage Payments – Time Wages – Piece Wages – Incentives
– Different Methods of Incentive Payments - Idle time–Overtime – Labour
Turnover - Meaning, Causes and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and Apportionment

V of Overheads – Basis of Apportionment – Primary and Secondary 15
Distribution - Absorption of Overheads – Methods of absorption
Preparation of Overheads Distribution Statement – Machine Hour Rate –
Computation of Machine Hour Rate.
TOTAL 75
Course Outcomes

CO1 Remember and recall the various concepts of cost accounting

CO2 Demonstrate the preparation and reconciliation of cost sheet.
CO3 Analyse the various valuation methods of issue of materials.
CO4 Examine the different methods of calculating labour cost.
CO5 Critically evaluate the apportionment of Overheads.
Textbooks
1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S. Chand
2
& Co, New Delhi,
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications, New
3
Delhi
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, 1991, McGraw–Hill, New York.
Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani Publishers,
2
New Delhi,
V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi
4 Murthy A & GurusamyS, CostAccounting,Vijay Nicole Imprints Pvt. Ltd. Chennai
5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata
Web Resources
https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-cost-
1
accounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost

CORE – X: BANKING LAW AND PRACTICE

Subject Inst. Marks
L T P S Credits
U23SF510 5 4 5 25 75 100
Learning Objectives
LO1 To help the students understand various provision of Banking Regulation Act 1949
applicable to banking companies including cooperative banks
LO2 To trace the evolution of central bank concept and prevalent central banking system
around the world and their roles and function
LO3 To throw light on Central Bank in India, its formation, nationalizing its organization
structure, role of bank to government, role in promoting agriculture and industry, role
in financial inclusion
LO4 To understand how capital fund of commercial banks, objectives and process of Asset
securitization etc.
LO5 To explore practical banking systems relationship of bankers and customers, crossing
of cheques, endorsement etc.
Contents No. of
Unit
Hours
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
I Development - Banking Structure in India – Public Sector Banks, Private 15
Banks, Foreign Banks, RRB, UCB, Payment Banks and Small Finance
Banks - Banking System – Branch Banking - Unit Banking - Universal
Banking- Financial Inclusion
Central Bank and Commercial Bank
Central Banking: Definition –Need - Principles- Central Banking Vs
Commercial Banking - Functions of Central Bank – Credit Creation.
II 15
Commercial Banking: Definition - Functions – Personal Banking –
Corporate Banking – Digital banking – Core Banking System (CBS) - Role
of Banks in Economic Development.
Banking Practice
Types of Accounts CASA – Types of Deposits - Opening Bank Account-
Jan Dhan Yojana - Account Statement vs Passbook vs
e-statement - Banker Customer Relationship - Special Types of Customers
III –KYC norms. 15
Loans & Advances –Lending Sources- Lending Principles-Types of Loans
- classification of assets and income recognition / provisioning (NPA) –
Repo Rate & Reverse Repo Rate - securities of lending-Factors influencing
bank lending.
Negotiable Instruments Act Negotiable Instruments – Meaning &
IV Definition – Characteristics -Types of negotiable instruments. 15

Crossing of Cheques– Concept - Objectives – Types of Crossing - -

Consequences of Non-Crossing.
Endorsement - Meaning-Components-Kinds of Endorsements-Cheques
payable to fictitious person Endorsement by legal representative –
Negotiation bank-Effect of endorsement-Rules regarding Endorsement.
Paying banker - Banker’s duty - Dishonouring of Cheques- Discharge by
paying banks - Payments of a crossed cheque - Refusal of cheques Payment.
Duties of Collecting Banker-Statutory protection under section 131-
Collecting bankers’ duty –RBI instruction –Paying Banker Vs Collecting
Banker- Customer Grievances-Grievance Redressal –Banking
Ombudsman.
Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
Mobile banking–Anywhere Banking-Any Time Banking- Electronic
V 15
Mobile Wallets. ATM – Concept - Features - Types-. Electronic money-
Meaning-Categories-Merits of e-money - National Electronic Funds
Transfer (NEFT), RTGS, IMPS, UPI and Digital currency – Differences -
Safety and Security in Digital Banking.
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
Development - Banking Structure in India – Public Sector Banks, Private 15
Banks, Foreign Banks, RRB, UCB, Payment Banks and Small Finance
Banks - Banking System – Branch Banking - Unit Banking - Universal
Banking- Financial Inclusion
Course Outcomes
Aware of various provision of Banking Regulation Act 1949 applicable to banking
CO1
companies including cooperative banks
Analyse the evolution of Central Banking concept and prevalent Central Banking
CO2
system in India and their roles and function
Gain knowledge about the Central Bank in India, its formation, nationalizing its
CO3 organization structure, role of bank to government, role in promoting agriculture
and industry, role in financial inclusion
Evaluate the role of capital fund of commercial banks, objectives and process of
CO4
Asset securitization etc
Define the practical banking systems relationship of bankers and customers,
CO5
crossing of cheques, endorsement etc.
Textbooks
1 Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication, Chennai
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India
2
Learning Private Ltd, New Delhi
3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata
4 Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication, Delhi

K P Kandasami, S Natarajan & Parameswaran, Banking Law and Practice, S Chand

5
publication, New Delhi
Reference Books
1 B. Santhanam, Banking & Financial System, Margam Publication, Chennai
2 Katait Sanjay, Banking Theory and Practice, Lambert Academic Publishing,
Henry Dunning Macleod, The Theory And Practice Of Banking, Hard Press
3
Publishing, Old New Zealand
William Amasa Scott, Money And Banking: An Introduction To The Study Of
4
Modern Currencies, Kesinger publication, USA
NektarioMichail, Money, Credit, and Crises: Understanding the Modern Banking
5
System, Palgrave Macmillan, London
Web Resources
1 https://www.rbi.org.in/
2 https://businessjargons.com/e-banking.html
3 https://www.wallstreetmojo.com/endorsement/

CORE – XI: INCOME TAX THEORY, LAW AND PRACTICE - I
Subject Inst. Marks

L T P S Credits
U23SF511 5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic concepts & definitions under the Income Tax Act,1961.
LO2 To compute the residential status of an assessee and the incidence of tax.
LO3 To compute income under the head salaries.
LO4 To learn the concepts of Annual value, associated deductions and the calculation of
income from House property.
LO5 To compute the income from Business & Profession considering its basic principles
& specific disallowances.
Introduction to Income Tax
Introduction to Income Tax – History – Objectives of Taxation -
Features of Income Tax – Meaning of Income – Types – Important
I
Definitions Under the Income Tax Act –Types of Assessee – Income 15
exempted under
Section 10.
Residential Status
Residential Status – Residential Status of an Individual – Company
II – HUF – Basic Conditions – Additional Conditions – Incidence of 15
Tax and Residential Status – Problems on Residential Status and
Incidence of Tax.
Income from Salary
Salary Income - Definition – Allowances –Taxability - Perquisites –
III Kinds of Perquisites –Types of Provident Fund - Gratuity – Pension 15
– Commutation of Pension – Deduction of Salary - Profits in Lieu of
Salary - Computation of Salary Income .
Income from House Property
Income from House Property –Basis of Charge – Annual Value –
IV Gross Annual Value, Net Annual Value - Let-out vs Deemed to be 15
let out Self-Occupied Property – Deductions – Computation of
Income from House Property.
Profits and Gains from Business or Profession
Income from Business or Profession – Allowable Expenses –
V Expenses Disallowed - General Deductions – Depreciation – 15
Undisclosed Income & Investments, Unexplained expenditure (Sec
69A, 69B, 69C, 69D) – Compulsory Maintenance of Books of
Accounts – Audit of Accounts of Certain Persons – Special

Provisions for Computing Incomes on Estimated Basis (Deemed

Income) – Computation of Income from Business or Profession.
TOTAL 75
Course Outcomes
Demonstrate the understanding of the basic concepts and definitions under the
CO1
Income Tax Act.
CO2 Assess the residential status of an assessee and the incidence of tax.
CO3 Compute income of an individual under the head salaries.
CO4 Ability to compute income from house property.
CO5 Evaluate income from a business carried on or from the practice of a Profession.
Textbooks
V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
3 DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited ,
5
Chennai.
Reference Books
1 Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
2 Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan. New Delhi.
3 Vinod K. Singhania, Students Guide to Income Tax.,U.K.Bharghava Taxman.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4
Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan &
5
Chand Sons, New Delhi.
Web Resources
1 https://cleartax.in/s/residential-status/
2 https://www.legalraasta.com/itr/income-from-salary/
3 https://taxguru.in/income-tax/income-house-properties.html

THIRD YEAR – SEMESTER – V
CORE –XI I: AUDITING AND CORPORATE GOVERNANCE
Subject Inst. Marks

L T P S Credits
U23SF512 5 4 5 25 75 100
Learning Objectives
LO1 To enable students to understand process of auditing and its classification.
LO2 To impart knowledge on internal check and internal control.
LO3 To illustrate the role of auditors in company.
LO4 To help students understand the framework, theories and models of Corporate
Governance.
LO5 To provide insights into the concept of Corporate Social Responsibility
Contents No. of
Unit
Hours
Introduction to Auditing
Meaning and Definition of Auditing –Distinction between Auditing
I and Accounting – Objectives – Advantages and Limitations of Audit –
15
Scope of Audit – Classifications of Audits – Audit of For Profit
enterprises and Non–profit Organizations
Audit Procedures and Documentation
Audit Planning – Audit Programme – Procedures - Internal Audit -
II 15
Internal Control – Internal Check System – Vouching – Cash and Trade
Transactions - Verification of Assets and Liabilities and its Valuation
Company Auditor
Appointment and Removal of Auditors – Rights, Duties and Liabilities
III of Auditor –Audit Report - Recent Trends in Auditing - Information 15
Systems Audit (ISA) – Auditing around the computer – Auditing
through the computer - e-audit tools.
Introduction to Corporate Governance
Conceptual Framework of Corporate Governance: Theories & Models,
Broad Committees - Corporate Governance Reforms. Major Corporate
IV 15
Scandals in India and Abroad: Common Governance Problems Noticed
in various Corporate Failures. Introduction to Environment, Social and
Governance (ESG - Code of Conduct – Directors and Auditors
Corporate Social Responsibility
Concept of CSR, Corporate Philanthropy, Strategic Relationship of
V CSR with Corporate Sustainability - CSR and Business Ethics, CSR 15
and Corporate Governance - CSR Provisions under the Companies Act,
2013 (Section 135 schedule – VII). – CSR Policy Rules
TOTAL 75

Course Outcomes
CO1 Define auditing and its process.
CO2 Compare and contrast essence of internal check and internal control.
CO3 Identify the role of auditors in companies.
CO4 Define the concept of Corporate Governance.
CO5 Appraise the implications of Corporate Social Responsibility
Textbooks
1. Dinkar Pagare, Principles and Practice of Auditing, Sultan Chand & Sons,
1
New Delhi
1. B. N. Tandon, S. Sudharsanam&S.Sundharabahu, Practical Auditing, S.Chand& Sons
2
New Delhi.
2. Dr.T.R. Sharma, Dr. Gaurav Sankalp, Auditing & Corporate Governance, Sahithya
3
Bhawan Publications, Agra
ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd, New
4
Delhi.
Reference Books
1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing, Emerald
Group Publishing Limited, Bingley
2 1. Dr.T.R. Sharma, Auditing, Sahithya Bhawan Publications, Agra
3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech Press,
New Delhi.
4 2. Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.
Web Resources
1 https://www.wallstreetmojo.com/audit-procedures/
2 https://theinvestorsbook.com/company-auditor.html
3 https://www.investopedia.com/terms/c/corp-social-responsibility.asp

ELECTIVE - V: COPORATE FINANCE

Subject Marks
U23SF5:A 4 3 4 25 75 100
Learning Objectives
LO1 Analysing financial statements and arriving decisions

LO2 To learn about financial management of firms
LO3 To learn about various methods of capital raising
LO4 Discuss the working capital management
LO5 Various in corporate finance technique

Hours
Financial Statement Analysis
Common size financial statements -Common base year financial
statements - Financial Ratios; Liquidity, Leverage, Activity,
Profitability, Market-Profitability analysis; Income measurement
I analysis, Revenue analysis, Cost of sales analysis, Expense 12
analysis, Variation analysis. Impact of foreign operations -Effects
of changing prices and inflation - Off-balance sheet financing -
Impact of changes in accounting treatment -Accounting and
economic concepts of value and income - Earnings quality
Financial Management
Calculating return -Types of risk -Relationship between risk and
II return -Term structure of interest rates - Types of financial
instruments -Cost of capital -Valuation of financial instruments 12
Raising Capital
Financial markets and regulation - Market efficiency -Financial
III institutions -Initial and secondary public offerings -Dividend policy 12
and share repurchases - Lease financing
Working Capital Management

Working capital terminology - Cash management -Marketable
IV securities management - Accounts receivable management - 12
Inventory management - Types of short-term credit - Short-term
credit management
Corporate Restructuring and International Finance
V Mergers and acquisitions - Bankruptcy - Other forms of 12
restructuring - Fixed, flexible, and floating exchange rates -

Managing transaction exposure - Financing international trade -

Tax implications of transfer pricing
Total 60
Course Outcomes
CO1 Recall the concepts in Decision Analysis
CO2 Discuss the various Pricing methods
CO3 Construct an Enterprise Risk Management system
CO4 Assess the Process of Investment Decision making
CO5 Apply tax considerations making while investing
Textbook
Wiley CMA Excel Learning System Exam Review: Part 2, Strategic

1
Financial Management.
Reference Books
1 Management: A Strategic Emphasis, 6th edition, McGraw Hill, New York, NY,
2021
Horngren, Charles T., Datar, Srikant, Rajan, Madhav, Cost Accounting: A
2 Managerial Emphasis, 14th edition, Prentice -Hall, Upper Saddle River, NJ, 2017
Moeller, Robert R., COSO Enterprise Risk Management, 2nd edition, John Wiley
3
& Sons, Inc., Hoboken, NJ, 2011
IMA, 2014, IMA Statement of Ethical Professional Practice,
4 http://www.imanet.org/insights-and-trends/business-leadership-and-ethics/ima-
statement-of-ethical-professional-practice
Web Resources
1
ethics/values-and-ethics---from-inception-to-practice
http://www.imanet.org/insights-and-trends/risk--management/enterprise-
2 risk-management


ELECTIVE - V: FINANCIAL MANAGEMENT
Subject Inst. Marks

L T P S Credits
U23SF5:B 5 3 4 25 75 100
Learning Objectives
LO1 To introduce the concept of financial management.
LO2 To learn the capital structure theories.
LO3 To gain knowledge about techniques in capital budgeting
LO4 To learn about dividend payment models.
LO5 To understand the needs and calculation of working capital in an organization.
Hours
Introduction
Meaning and Objectives of Financial Management – Functions of
Financial Management. Finance - Sources of Finance-Role of Financial
I
Manager - Financial Goals- Profit maximization Vs. Wealth 12
Maximization – Concept of Time Value Money –Risk and Return –
Components of Financial Management.
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors determining
Capital Structure – Various approaches of Capital structure
Cost of Capital – Meaning – Factors determining cost of capital -
II 12
Methods - Cost of Equity Capital – Cost of Preference Capital – Cost of
Debt – Cost of Retained Earnings – Weighted Average (or) Composite
Cost of Capital (WACC) Leverage – Concept – Operating and Financial
Leverage
Investment Decision
Capital Budgeting - Meaning - Process – Cash Flow Estimation Capital
Budgeting Appraisal Methods: Traditional Methods - Payback Period –
III 12
Accounting Rate of Return (ARR).
Discounted Cash-flow Methods: Net Present Value (NPV) – Internal
Rate of Return – Profitability Index.
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend Payment –
IV 12
Provisions on Dividend Payment in Company Law – Dividend Models
- Walter’s Model - Gordon’s Model – M&M Model.
Working Capital Decision
V Working Capital - Meaning and Importance – Classification - Working 12
Capital Cycle - Factors Influencing Working Capital – Determining

Working Capital - Management of Current Assets: Inventories,

Accounts Receivables and Cash.
TOTAL 60
Course Outcomes
CO1 Recall the concepts in financial management.
CO2 Apply the various capital structure theories.

CO3 Apply capital budgeting techniques to evaluate investment proposals.
CO4 Determine dividend pay-outs.
CO5 Estimate the working capital of an organization.
Textbooks
1. R.K. Sharma, Shashi K Gupta, Financial Management, Kalyani Publications, New
1
Delhi.
2 M.Y. Khan and P.K.Jain, Financial Management, McGraw Hill Education, Noida.
3 I.M. Pandey, Financial Management, Vikas Publications, Noida.
Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand & Sons,
4
New Delhi.
Dr.Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya Publishing
5
House, Mumbai.
Reference Books
1 1. Prasana Chandra, Financial Management, Tata McGraw Hill, New Delhi.
2 2. I.M. Pandey, Financial Management, Vikas Publishing, Noida.
3 3. Khan & Jain, Financial Management, Sultan Chand &Sons, New Delhi.
4 A.Murthy, Financial Management, Margham Publications, Chennai.
4. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole Publishers,
5
Chennai.
Web Resources
1 https://efinancemanagement.com/financial-management/types-of-financial-decisions
2 https://efinancemanagement.com/dividend-decisions
3 https://www.investopedia.com/terms/w/workingcapital.asp

ELECTIVE - V: INDIRECT TAXATION
Subject Inst. Marks

L T P S Credits
U23SF5:C 4 3 4 25 75 100
Learning Objectives
LO1 To get introduced to indirect taxes
LO2 To have an overview of Indirect taxes
LO3 To be familiar the CGST and IGST Act
LO4 To learn procedures under GST
LO5 To gain knowledge about Customs Duty.
Contents No. of
Unit
Hours
Introduction to Indirect Tax
Concept and Features of Indirect Taxes - Difference between Direct
and Indirect Taxes –Special Feature of Indirect Tax Levies –
I 12
Contribution to Government Revenues – Role of Indirect Taxation –
Merits and Demerits of Indirect Taxation – Reforms in Indirect
Taxation – Introduction to Foreign Trade Policy (FTP) 2023
An Overview of Goods & Service Tax (GST)
Introduction of Goods and Service Tax in India–– Kelkar Committee
- Constitutional Amendment - Goods and Service Tax: Concepts,
II Meaning, Significance, Features and Benefits - Important GST 12
Common Portals – Taxes and Duties not Subsumed in GST – Rates
of GST in India - Role of GSTN in Implementation of GST -
Challenges in Implementation of GST.
CGST & IGST Act 2017
Supply – Meaning – Classification – Time of Supply – Valuation –
Voluntary – Compulsory – Input Tax Credit – Eligibility – Reversal
III – Reverse charge Mechanism – E–Way Bill - Various Provisions 12
Regarding E-way Bill in GST – IGST Act - Export and Import of
Goods and Services– Inter State Vs Intra State Supply – Place of
Supply.– Anti Profiteering Rules – Doctrine of Unjust Enrichment
Procedures under GST
Registration under GST Law, Tax Invoice Credit and Debit Notes,
Different GST Returns, Electronic Liability Ledger, Electronic Credit
IV 12
Ledger, Electronic Cash Ledger, Different Assessment under GST,
Interest Penalty under GST, Mechanism of Tax Deducted at Source
(TDS) and Tax Collected at Source (TCS), Audit under GST.

Customs Act 1962

Custom Duty: Concepts; Territorial Waters - High Seas - Levy of
V 12
Customs Duty, Types of Custom Duties – Valuation - Baggage Rules
& Exemptions.
TOTAL 60
Course Outcomes
CO1 Acquaintance with Indirect tax laws
CO2 Exposed to the overview of GST.
CO3 Apply provisions of CGST and IGST
CO4 Summarise procedures of GST
CO5 Discuss aspects of Customs Duty in India
Textbooks
1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.
Dr. H.C. Mehrotra &Prof .V.P Agarwal, Goods and Services Tax (GST), Sahitya
2
Bhawan Publications, Agra.
3 Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New Delhi.
4 CA. Pushpendra Sisodia, Indirect Tax Laws, Bharat Publications, New Delhi.
Reference Books
1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.
T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications,
2
Chennai.
Study Material on GST - The Institute of Chartered Accountants of India /The
3
Institute of Cost Accountants of India, Chennai.
4 Guidance material on GST issued by CBIC, Government of India.
Web Resources
https://iimskills.com/goods-and-services-tax/#:~:text=GST-
1 %20an%20acronym%20for%20Goods%20and%20Services%20Tax-
,etc.%2C%20to%20stand%20as%20a%20unified%20tax%20regime.
2 https://tax2win.in/guide/gst-procedure
3 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch9

ELECTIVE - VI: HUMAN RESOURCE MANAGEMENT
Subject Inst. Marks

L T P S Credits
U23SF5:D 4 3 4 25 75 100
Learning Objectives
C1 To explore to the aspects relating of Human resource management
C2 To equip with the various processes of Recruitment and Selection
C3 To be acquainted with Training methods and the concept of Performance Appraisal
C4 To learn about Industrial Relations
C5 To assimilate knowledge on employee welfare.
Hours
Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope, Role and
Qualities of a HR Manager - Human Resource Planning - Meaning,
I Definition, Importance, Factors Affecting HRP, Process Involved in 12
Human Resource Planning. Human Resource Information System
(HRIS) - Job Analysis, Need for Job Analysis, Steps in Job Analysis,
Job Description and Specification.
RECRUITMENT AND SELECTION
Definition – Objectives – Factors affecting recruitment – internal and
II external source of recruitment – Selection Process – Curriculum Vitae – 12
Test- types– Kinds of employment interview – Medical Screening –
Appointment Order.
TRAINING AND DEVELOPMENT
Induction – Training – Methods – Techniques – Identification of the
III training needs – Training and Development – Performance appraisal 12
– Transfer – Promotion and termination of services – Career
Development.
INDUSTRIAL RELATIONS
Industrial Disputes and Settlements (Laws Excluded) – Settling
Industrial Disputes in India – Arbitration – Adjudication – Settlement
IV Labour Relation – Functions of Trade Unions – Forms of collective 12
bargaining-Workers’ participation in management – Types and
effectiveness.
.

EMPLOYEE WELFARE
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
Limitations, Types of Employee Welfare, Statutory and Non-Statutory
V 12
Welfare Measures, and Labour Welfare Theories- Social Security,
Health, Retirement &Other Benefits- Remuneration – Components of
remuneration – Incentives – Benefits
TOTAL 60
Course Outcomes
Examine the role of HRM in the new age organisation and plan man power
CO1
requirements and implement techniques of job design.
CO2 Formulate action plans for employee Recruitment and Selection.
CO3 Choose appropriate methods of Trainning
Estimate, defend and handle legal compliance in HRM involving trade union
CO4
disputes and employee retention.
CO5 Formulate strategies for employee welfare.
Textbooks
Ashwathappa, Human Resource Management, Tata McGraw-Hill Education,
1
Noida.
Mamoria, C.B. and Gaonkar, S.V, Personnel Management, Himalaya Publishing
2
House, Mumbai.
Sunil Lalla and Neha Shukla, Human Resource Management, Nirali Prakashan
3
Publishers, Pune.
P.Subba Rao, Personnel and Human Resource Management, Himalaya Publishing
4
House, Mumbai.
Reference Books
L.M. Prasad, Human Resource Management, Sultan and Chand sons Publications,
1
New Delhi.
2 DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley, India.
Dr.K.Sundar and Dr.J Srinivasan, Human Resource Development, Margham
3
4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.
Web Resources
1 https://hr.university/shrm/strategic-human-resource-management/
2 https://www.investopedia.com/terms/c/collective-bargaining.asp
https://www.yourarticlelibrary.com/human-resource-management-2/employee-
3
welfare/employee-welfare/99778

ELECTIVE - VI: OFFICE MANAGEMENT & SECRETARIAL PRACTICE
Subject Inst. Marks

L T P S Credits
U23SF5:E 4 3 4 25 75 100
Learning Objectives
LO1 To familiar with modern office management.
LO2 To familiar with the work atmosphere
LO3 To train the students in maintaining and running the office effectively.
LO4 To understand and organize data records
LO5 To gain knowledge about the role of a secretary
Contents No. of
Unit
Hours
Modern Office and Its Function
Introduction — Meaning of Office—Office Work—Office Activities
—The Purpose of an Office— Office Functions — Importance of
I 12
Office—The Changing Office—The Paperless Office — Office
Management - Elements— Functions — Office Manager — Success
Rules for Office Managers—The Ten Commandments.
Office Space and Environment Management
Introduction— Principles — Location of Office — Office Building —
Office Layout —Preparing the Layout — Re-layout — Open and
Private Offices — New Trends in Office Layout. Office Lighting—
II 12
Types of Lighting Systems—Designing a Lighting System - Benefits
of Good Lighting in Office —Ventilation—Interior Decoration -
Furniture — Freedom from Noise and Dust — Safety from Physical
Hazards—Sanitary Requirements—Cleanliness —Security—Secrecy.
Office Systems and Procedures
The Systems Concept —Definitions—Systems Analysis —Flow
of Work—Analysis of Flow of Work — Role of Office Manager
III 12
in Systems and Procedures — Systems Illustrated - Office
Machines and Equipments. Office forms – Design, Management
and Control
Records Management
Records — Importance of Records — Records Management —
Filing —Essentials and Characteristics of a Good Filing System —
Classification and Arrangement of Files — Filing Equipment —
IV Methods of Filing — Modern Filing Devices — Centralised vs. 12
Decentralised Filing — Indexing — Types of Indexing—Selection
of Suitable Indexing System—The Filing Routine — The Filing
Manual — Records Retention — Evaluating the Records
Management Programme—Modern Tendencies in Records Making

Secretarial Practice
Role of Secretary: Definition; Appointment, Duties and
Responsibilities of a Personal Secretary - Qualifications for
V Appointment as Personal Secretary. Modern Technology and Office 12
Communication, Email, Voice Mail, Internet, Multimedia, Scanner,
Video-Conferencing, Web-Casting. Agenda and Minutes of Meeting.
Drafting, Fax-Messages, Email. Maintenance of Appointment Diary.
TOTAL 60
Course Outcomes
CO1 Familiarised with modern office management
CO2 Adapt with the modern work atmosphere

CO3 Trained in maintaining the office independently and effectively
CO4 Ability to organize data records in office
CO5 Motivated to act as a company secretary
Textbooks
1 R S N Pillai &Bagavathi , Office Management, S Chand Publications, New Delhi
2 P.K. Ghosh, Office Management, Sultan Chand & Sons, New Delhi.
3 R.K. Chopra, Office Management, Himalaya Publishing House, Mumbai.
4 Bhatia, R.C. Principles of Office Management, Lotus Press, New Delhi.
Reference Books
1 Chhabra, T.N., Modern Business Organisation, Dhanpat Ra i& Sons New Delhi.
2 Terry, George R, Office Management and Control, Irwin, United States.
Duggal, Balraj, Office Management and Commercial Correspondence, Kitab Mahal,
3
New Delhi.
Dr. I.M. Sahai, Office Management & Secretarial Practice, Sahitya Bhawan
4
5 T Ramaswamy, Principles Of Office Management, Himalaya Publishers, Mumbai.
Web Resources
1 https://accountlearning.com/basic-functions-modern-office/
https://records.princeton.edu/records-management-manual/records-management-
2
concepts-definitions
https://www.yourarticlelibrary.com/secretarial-practice/secretarial-practice-
3
definition-importance-and-qualifications/75929

THIRD YEAR – SEMESTER - VI
CORE –XIII: COST ACCOUNTING - II

Subject Inst. Marks
L T P S Credits
U23SF613 6 4 6 25 75 100
Learning Objectives
LO1 To understand the standards in Cost Accounting
LO2 To know the concepts of contract costing.
LO3 To be familiar with the concept of process costing.
LO4 To learn about operation costing.
LO5 To gain insights into standard costing.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Unit
Hours
Cost Accounting Standards
An Introduction to CAS – Purpose of CAS – Advantages of CAS –
18
I Difference between CAS and FAR Regulations – Different Degrees
of CAS Coverage – Cost Accounting Standards - Responsibility
Accounting and Divisional Performance Measurement.
Job Costing, Batch Costing and Contract Costing
II Definitions - Features - A Comparison - Calculation of Profit on 18
Contracts – Cost Plus Contract - Preparation of Contract A/c.
Process Costing
Process Costing – Meaning – Features of Process Costing –
Application of Process Costing – Fundamental Principles of
III Process Costing – Preparation of Process Accounts - Treatment 18
of Loss and Gain: Normal and Abnormal Loss - Abnormal Gain
- Concept of Equivalent Production - Joint Products and By
Products.
Operation Costing
Operation Costing – Meaning – Preparation of Operating Cost Sheet
IV 18
– Transport Costing – Power Supply Costing–Hospital Costing–
Simple Problems.
Standard Costing and Variance Analysis
Definition – Objectives – Advantages – Standard Cost and Estimated
V Cost – Installation of Standard Costing System – Variance Analysis – 18
Material, Labour, Overhead, and Sales Variances – Calculation of
Variances.
TOTAL 90
Course Outcomes
CO1 Remember and recall standards in cost accounting
CO2 Apply the knowledge in contract costing

CO3 Analyze and assimilate concepts in process costing

CO4 Understand various bases of classification cost and prepare operating cost statement.
CO5 Set up standards and analyse variances.
Textbooks
1 Jain S.P. and Narang K.L. Cost Accounting. Kalyani Publishers. New Delhi.
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S Chand
2
& Co, New Delhi.
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications, New
3
Delhi.
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai.
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, New York, McGraw–Hill, Noida.
2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.
V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi.
4 Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd. Chennai.
5 Prasad. N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Bangladesh.
Web Resources
1 https://www.economicsdiscussion.net/cost-accounting/contract-costing/32597
2 https://www.wallstreetmojo.com/process-costing/
3 https://www.accountingnotes.net/cost-accounting/operating-costing/17755

THIRD YEAR – SEMESTER – VI
CORE – XIV: MANAGEMENT ACCOUNTING

Subject Inst. Marks
L T P S Credits
U23SF614 6 4 6 25 75 100
Learning Objectives
LO1 To understand basics management accounting
LO2 To know the aspects of Financial Statement Analysis
LO3 To familiarize with fund flow and cash flow analysis
LO4 To learn about budgetary control
LO5 To gain insights into marginal costing.
Prerequisite: Should have studied Financial Accounting in I Semester.
Contents No. of
Unit
Hours
Introduction to Management Accounting
Management Accounting – Meaning – Scope – Importance-
Limitations - Management Accounting Vs Cost Accounting –
I Management Accounting Vs Financial Accounting. 18
Analysis and Interpretation of Financial Statements – Nature and
Significance – Types of Financial Analysis – Tools of Analysis –
Comparative Statements – Common Size Statement – Trend Analysis.
Ratio Analysis
Ratio Analysis: Meaning – Advantages – Limitations – Types of Ratios
II – Liquidity Ratios – Profitability Ratios -Turnover Ratios –Solvency 18
Ratios – Leverage Ratios - Preparation of Financial Statements from
Ratios.
Funds Flow & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment of
Flow of Funds - Schedule of Changes in Working Capital-Adjusted
III Profit and Loss Account - Preparation of Funds Flow Statement. 18
Cash Flow Statement: Meaning – Advantages – Limitations –
Preparation of Cash Flow Statement as per AS 3 –Cash Flow from
Operating, Financing and Investing activities
Budget and Budgetary Control
IV Meaning – Preparation of Various Budgets – Cash Budget - Flexible 18
Budget– Production Budget – Sales Budget – Master Budget –
Budgetary Control – Benefits
Marginal Costing: Meaning - Features – Marginal Costing vs
V Absorption Costing - Fixed Cost, Variable Cost and Semi Variable 18

Cost- Contribution- Marginal Cost Equation- P/V Ratio - Break Even

Point - Margin of Safety – Cost- Volume Profits Analysis.
Decision Making: Selection of a Product Mix – Make or Buy Decision
– Discontinuance of a product line – Change or Status quo – Limiting
Factor or Key Factor.
TOTAL 90
Course Outcomes
CO1 Remember and recall basics in management accounting
CO2 Apply the knowledge of preparation of Financial Statements
CO3 Analyse the concepts relating to fund flow and cash flow
CO4 Evaluate techniques of budgetary control
CO5 Formulate criteria for decision making using principles of marginal costing.
Textbooks
Jain S.P. & Narang K.L. (2018) Cost and Management Accounting, Kalyani
1
Publications,
Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons
2
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers,
3
Chennai.
4 Jenitra L Mervi,Daslton L Cecil, Management Accounting, Lerantec Press, Chennai.
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting, Margham
5
Reference Books
Chadwick – The Essence of Management Accounting, Financial Times Publications,
1
England.
Charles T.Horngren and Gary N. Sundem–Introduction to Management Accounting,
2
Pearson, Chennai.
Murthy A and GurusamyS, Management Accounting- Theory &Practice, Vijay
3
Nicole Imprints Pvt. Ltd .Chennai.
Hansen - Mowen, Cost Management Accounting and Control, South Western
4
College, India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-analysis-
1
accounting/13300
2 https://accountingshare.com/budgetary-control/
3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp

CORE – XV: INCOME TAX LAW AND PRACTICE - II

Subject Inst. Marks
L T P S Credits
U23SF615 6 4 6 25 75 100
Learning Objectives
LO1 To understand provisions relating to capital gains
LO2 To know the provisions for computation of income from other sources.
To familiarize law relating to set off and carry forward of losses and deductions from
LO3
Gross Total Income.
LO4 To learn about assessment of individuals
LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in I stSem
Capital Gains
Capital Assets – Transfer – Short term vs Long term capital assets -
I 18
Computation of Capital Gains – Exemption under Section 54 , 54B,
54D, 54EC, 54F, 54GA.
Income From Other Sources & Clubbing of Income
II Chargeability - Computation of Income from Other Sources – 18
Deductions Allowed – Clubbing of Income – Concept
Set Off and Carry Forward of Losses and Deductions From
Gross Total Income
Gross Total Income vs Total Income - Provisions for Set-off and
III Carry Forward of Losses (Simple Problems). Deductions U/S 80C, 18
80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD, 80DDB, 80E,
80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA, 80TTA, 80TTB, and
80U only.
Computation of Total Income – Individual
Computation of Total Income - Tax Liability of an Individuals (Old
IV 18
regime vs New regime
Income Tax Authorities

Administration of Income Tax Act – Income Tax Authorities –
Powers of CBDT – Powers of Income Tax Officer - Procedure for
V Assessment – Filing of Return – Due Dates of Filing – Voluntary 18
Filing – Return of Loss – Belated Return – Defective Return – Signing
of Return – Permanent Account Number (PAN) , e-PAN – Tax credit
statement (26 AS) and Annual Information Statement (AIS).
TOTAL 90

Course Outcomes
CO1 Remember and recall provisions on capital gains
CO2 Apply the knowledge about income from other sources

CO3 Analyse the set off and carry forward of losses provisions
CO4 Learn about assessment of individuals
CO5 Apply procedures learnt about assessment procedures.
Textbooks
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
3 Dinkar Pagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited,
5
Chennai.
Reference Books
1 Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai.
Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan, New Delhi.
2
Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman, New
3
Delhi.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to Income
4
Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan &
5
Chand Sons, New Delhi.
Web Resources
1 https://www.investopedia.com/terms/c/capitalgain.asp
https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-22/assessment/1-
2
assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/

ELECTIVE - VII: ENTREPRENEURIAL DEVELOPMENT
Subject Inst. Marks

L T P S Credits
U23SF6:A 4 3 5 25 75 100
Learning Objectives
LO1 To know the meaning and characteristics of entrepreneurship
LO2 To identify the various business opportunities
LO3 To understand the Process of setting up an enterprise
LO4 To gain knowledge in the aspects of legal Compliance of setting up of an enterprise
LO5 To develop an understanding of the role of MSME in economic growth
Contents No. of
Unit
Hours
Introduction to Entrepreneur
Meaning of Entrepreneurship – Characteristics of Entrepreneurship –
I Types of Entrepreneurship – Self Employment – Difference between 15
Entrepreneurship and Employment – Meaning of Entrepreneur – Traits
– Classification – Functions – Entrepreneurial Scenario in India.
Design Thinking
Idea Generation – Identification of Business Opportunities – Design
II Thinking Process – Creativity – Invention – Innovation – Differences 15
– Value Addition – Concept and Types – Tools and Techniques of
Generating an Idea – Turning Idea into Business Opportunity.
Setting up of an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise – Sole
Proprietorship – Partnership – Limited Liability Partnership Firm –
III 15
Joint Stock Company – One Man partnership – Choice of Form of an
Enterprise –Feasibility Study – Marketing, Technical, Financial,
Commercial and Economical.
Business Model Canvas and Formulation of Project Report
Introduction – Contents of Project Report – Project Description –
IV Market Survey – Fund Requirement – Legal Compliance of 15
setting Up of an Enterprise – Registration – Source of Funds – Modern
Sources of Funds.
MSME’s and Support Institutions
Government Schemes and Women Entrepreneurship – Importance of
MSME for Economic Growth – MSME – Definition – Role of
Government Organizations in Entrepreneurship Development – MSME
V 15
DI – DIC – Khadi and Village Industries Commission – NSIC –
NABARD, SICVI, SFC, SDC, EDII, EPCCB. Industrial Estates –
Government Schemes – Prime Minister Employment Generation
Programme – Women Entrepreneurship in India.

TOTAL 75
Course Outcomes
CO1 Identify the various traits of an entrepreneur
CO2 Turn ideas into business opportunities

CO3 Do feasibility study before starting a project
CO4 Identify the sources of funds for funding a project
Develop an understanding about the Government schemes available for women
CO5
entrepreneurs
Textbooks
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
1
Publications. Chennai.
Dr. C.B. Gupta & Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.
Charantimath Poornima, (Reprint 2014.), Entrepreneurship development-Small,
3
Pearson Education, India.
RajShankar,(Reprint2016),EntrepreneurshipTheoryandPractice,VijayNicoleandImpri
4
nts Pvt. Ltd, Chennai.
Vasant Desai, (Reprint 2017).Dynamics of Entrepreneurial Development &
5
Management Twenty Fourth Edition. Himalaya Publishing House. Mumbai.
Reference Books
Anil kumar, Poornima, Principles of Entrepreneurial development, New age
1
publication, Chennai.
Dr.A.K.singh, Entreprenuerial development and management, Laxmi publications,
2
Chennai.
Dr. R.K. Singal, Entreprenuerial development and management, S.K.Kataria
3
publishers, New Delhi.
4. Dr. M.C. Garg, Entrepreneurial Development, New Delhi.
5. E.Gordon, K.Natrajan, Entreprenuerial development, Himalaya publishing, Mumbai.
Web Resources
1 https://www.interaction-design.org/literature/topics/design-thinking
2 https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/
3 http://www.msme.gov.in/

ELECTIVE - VII: COMPUTER APPLICATION IN BUSINESS
Subject Inst. Marks

L T P S Credits
U23SF6:P 1 2 2 3 5 25 75 100
Learning Objectives
To apply various terminologies used in the operation of computer systems in a
LO1
business environment.
LO2 To Understand the basic concepts of a word processing package
LO3 To apply the basic concepts of electronic spread sheet software in business.
LO4 To Understand and apply the basic concepts of PowerPoint presentation.
To generate electronic mail for communicating in an automated office for business
LO5
environment.
Contents No. of
Unit
Hours
Word Processing
Introduction to Word-Processing, Word-Processing Concepts, Use of
Templates, and Working with Word Document: Editing Text, Find
I 15
and Replace Text, Formatting, Spell Check, Autocorrect, Auto Text
- Bullets and Numbering, Tabs, Paragraph Formatting, Indent, and
Page Formatting, Header and Footer.
Mail Merge
Tables - Inserting, Filling and Formatting a Table - Inserting Pictures
II 15
and Video - Mail Merge Including Linking with Database - Printing
Documents, Creating Business Documents.
Preparing Presentations
Basics of Presentations: Slides, Fonts, Drawing, Editing, Inserting,
III 15
Tables, Images, texts, Symbols. Media – Design – Transition –
Animation - Slideshow. Creating Business Presentations.
Spreadsheet and its Business Applications
Spreadsheet: Concepts, Managing Worksheets - Formatting, Entering
Data, Editing, and Printing a Worksheet - Handling Operators in
IV 15
Formula, Project Involving Multiple Spreadsheets, Organizing Charts
and Graphs. Mathematical, Statistical, Financial, Logical, Date and
Time, Lookup and Reference, Database, and Text Functions.
Creating Business Spreadsheet
Creating Spreadsheet in the Area of: Loan and Lease Statement, Ratio
V 15
Analysis, Payroll Statements, Capital Budgeting, Depreciation
Accounting, Graphical Representation of Data, Frequency

Distribution and its Statistical Parameters, Correlation and

Regression.
TOTAL 75
Course Outcomes
CO1 Recall various techniques of working in MS-WORD.
CO2 Prepare appropriate business document.

CO3 Create - Presentation for Seminars and Lecture.
CO4 Understanding various tools used in MS-EXCEL.
CO5 Apply Excel tools in various business areas of Finance, HR, Statistics.
Textbooks
1 R Parameswaran, Computer Application in Business - S. Chand Publishing, UP.
Dr. Sandeep Srivastava, Er. Meera Goyal, Computer Applications In Business - SBPD
2
Publications, UP.
Mansi Bansal, Sushil Kumar Sharma, Computer Application In Business , Mumbai,
3
Maharashtra.
4 Peter Norton, “Introduction to Computers” –Tata McGraw-Hill, Noida.
Renu Gupta : Computer Applications in Business, Shree Mahavir Book Depot
5
(Publishers) New Delhi.
Reference Books
1 Gupta, Swati ,Office Automation System, Lap Lambert Academic Publication. USA.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”, Tata
2
McGraw Hill, Noida.
Dr.R. Deepalakshmi, Computer Fundamentals and Office Automation, Charulatha
3
Publications, Tamilnadu.
4. John Walkenbach ,MS Excel 2007 Bible, Wiley Publication, New Jersey, USA.
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford publications,
5.
Chennai.
Web Resources
1 https://www.youtube.com/watch?v=Nv_Nnw01FaU
2 https://www.udemy.com/course/office-automation-certificate-course/
3 https://guides.lib.umich.edu/ld.php?content_id=11412285

THIRD YEAR – SEMESTER – VI

ELECTIVE - VIII: LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Subject Inst. Marks
L T P S Credits
U23SF6:C 5 3 5 25 75 100
Learning Objectives
LO1 To understand the origin and principles of logistics management
LO2 To know the types of inventory control
LO3 To gain insight on the importance of supply chain management
LO4 To identify the Key Enablers in Supply Chain Improvement
LO5 To analyse the SCOR model
Contents No. of
Unit
Hours
Logistics Management
Origin – Meaning –Importance - Types of Logistics – Principles of
Logistics Management– Warehouse Management – Meaning – Definition
I 15
– Importance – Types of WM - Automation and Outsourcing – Customer
Service and Logistics Management– Perspective– Concepts in Logistics
and Physical Distribution– Distribution and Inventory.
Transportation and Distribution
Types of Inventory Control– Demand Forecasting– Routing–
II Transportation Management– Some Commercial Aspects in Distribution 15
Management– Codification– Distribution Channel Management –
Distribution Resource Planning (DRP) – Logistics in 21st Century.
Supply Chain Management
Introduction and Development – Nature and Concept– Importance of
III Supply Chain – Value Chain – Components of Supply Chain – The Need 15
for Supply Chain – Understanding the Supply Chain – Management –
Participants in Supply Chain – Global Applications.
Supply Chain Drivers
Role of a Manager in Supply Chain - Supply Chain Performance Drivers –
IV Key Enablers in Supply Chain Improvement – Inter Relation between 15
Enablers and Levels of Supply Chain Improvement – Systems and Values
of Supply Chain.
Aligning the Supply Chain with Business Strategy
SCOR Model – Outsourcing 3 PLs– Fourth Party Logistics – Bull Whip
V 15
Effect and Supply Chain – Supply Chain Relationships – Conflict
Resolution Strategies – Certifications.
TOTAL 75
Course Outcomes
CO1 Examine the importance of Customer Service in Logistics Management

CO2 Develop an understanding on the Distribution Channel Management

CO3 Interpret the Global applications of supply chain management
Understand the Inter Relation between Enablers and Levels of Supply Chain
CO4
Improvement
CO5 Identify the conflict resolution strategies
Textbooks
G. Raghuram& N. Rangaraj: Logistics and Supply Chain Management, Macmillan
1
Publications, India.
Martin Christopher: Logistics of Supply Chain Management: Creating Value
2
adding Networks –FT Press, New Jersey, USA.
D.K. Agrawal: Textbooks of Logistics and Supply Chain Management, MacMillan
3
Publications, India.
Tan Miller (Author), Matthew J. Liberatore Logistics Management: An Analytics-
4
Based Approach, Business expert, New Jersey, USA.
Peter Bolstorff Supply Chain Excellence: A Handbook for Dramatic Improvement
5
Using the SCOR Model, Amazon publishing, Washington, USA.
Reference Books
Waters Donald, Logistics: Introduction to Supply Chain Management, Palgrave
1
Macmillan Publications, India.
Christopher Martin, Logistics and Supply Chain Management: Creating Value–
2
Adding Networks, FT Press, New Jersey, USA.
Dalmina Sanjay, Financial Supply Chain Management, McGraw Hill Publishing
3
Co. Pvt., Ltd, Noida.
Robert F. Jacobs, William L. Berry Manufacturing Planning and Control for Supply
4
Chain Management: The CPIM Reference, 2nd Edition, McGraw Hill, Noida.
Douglas Long International Logistics: Global Supply Chain Management, Springer
5
Publications, New York.
Web Resources
1 https://lapaas.com/logistics-management-overview-types-and-process/
2 https://www.investopedia.com/terms/s/scm.asp
https://scm.ncsu.edu/scm-articles/article/the-scor-model-for-supply-chain-strategic-
3
decisions

ELECTIVE - VIII: SPREADSHEET FOR BUSINESS
Subject Inst. Marks

L T P S Credits
U23SFP:D 1 2 2 3 5 25 75 100
Learning Objectives
LO1 To introduce students to Excel as an important tool in business applications
LO2 To familiarize them with the features and functions of a spread sheet.
LO3 To understand the concepts of accounting, reporting and analysis using spread sheet.
LO4 To Construct formulas, including the use of built-in functions, and relative and absolute
reference
LO5 To develop various applications using MS-Excel.
Hours
Introduction
Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File
Menu; Home Menu, Conditional Formatting, Formatting as a Table, Cell
Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables and Pivot
I 15
Tables, Smart Arts, Charts; Page Layout, Review and View Menus;
Converting Text to Columns, Removing Duplicates, Data Validation,
Grouping and Ungrouping.
Financial, Logical and Text Functions Financial Functions

Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER,
INTRATE) - Present Value, Net Present Value, Future Value (PV, NPV,
II FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, 15
OR, NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT, RIGHT,
TRIM, T, TEXT, LEN, DOLLAR, EXACT; Practical Exercises Based
on Financial, Logical and Text Functions.
Statistical Analysis
Functions Statistical Functions: Mean, Median, Mode, Standard
III 15
Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square
Analysis.
Reference
Date & Time Functions: Date, Date Value, Day, Days 360, Now, Time,
Time Value, Workday, Weekday, Year. Lookup and Reference
IV 15
Functions: Hlookup, Vlookup, Transpose, Getpivot Data, Hyperlink -
Practical Exercises Based on Statistical, Date & Time, Lookup and
Reference Functions.
Projects and Applications
Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing,
V Sales and Advertising Data Analytics, Social Media Marketing Analysis, 15

Basic Applications with Macros and VBAs; Trending Business

Applications Using MS Excel.
TOTAL 75
Course Outcomes
CO1 Develop And Apply Fundamental Spread Sheet Skills.
CO2 Understanding Various Tools Used In Ms-Excel.

CO3 Knowledge On Various Statistical Tests in Ms-Excel.
Demonstrate Proficiency in Using Complex Spread Sheet Tools Such as Formulas
CO4
and Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach , MS Excel Bible, Wiley Publication, New Jersey, USA.
Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing,
2
Bangalore.
Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling,
3
Prentice Hall, New Jersey, USA.
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
Glyn Davis & BrankoPecar : Business Statistics using Excel, Oxford publications,
1
Chennai.
2 Google Sheets Basics: Masato Takeda and others; TekuruInc, India.
3 HarjitSuman, Excel Bible for Beginners, Kindle Editio, Chennai.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”, Tata
4
McGraw Hill, Noida.
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-for-
2
finance

PROFESSIONAL COMPETENCY SKILL

PCS: GENERAL AWARENESS FOR COMPETITIVE EXAMINATION
Subject Inst. Marks

L T P S Credits
U23SF6G1 2 2 2 25 75 100
Learning Objectives
LO1 To create the opportunity for learning across different disciplines and builds
experience for students as they grow into lifelong learners.
LO2 To build experiences for students as they grow into lifelong learners.
LO3 To know the basic concepts of various discipline
UNIT Details No. of
Hours
Indian Polity
Basics concepts- Three organs of Indian government (Executives,
Legislature, Judiciary), Introduction to Indian Constitution – Salient features
of constitution, Preamble, Fundamental rights, Fundamental duties, Directive
I 6
Principles of State policy, Types of Majority, Amendments to the
Constitution, Basic structure Doctrine, Division of subjects between the
union and the states local Governance, Elections in India and Election
Commission, CAG.
Geography
Major oceans of the world –Important Canals – Gulfs – Straits and passes –
Indian Rivers and its Tributaries – Climatology – Atmosphere, Wind
systems, Clouds systems, World climatic classification – Indian climate –
II 6
Indian Monsoon – Indian’s physical features, Indian Soil types and
Distribution – Importance Trade routes and projects, Indian naturals
vegetation – Indian agriculture- Major crops and its distribution, Indian
Industries and its Distribution.
Economy
National Income – Inflation – Money and Banking - Agriculture in India –
III Union Budget – Planning in India – Poverty – Unemployment – Inclusive 6
Development and Development issues – Industrial polices – Financial
Markets.
History
Modern India – formation of Indian National Congress – Morley Minto
Reforms, Revolutionary activities – World War I and India’s Response –
Home Rule league – Montague Chelmsford reforms – Rowlett Act – Non –
IV 6
Cooperation Movement – Simon commission and Nehru Report – Civil
Disobedience Movement and Round Table conferences – Quit India
Movement and Demand for Pakistan – Cabinet Mission – Formation of
Constituents Assembly and partition of India.

Environment and Ecology

Basic concepts – Ecology, Biodiversity- Food chain and food web – Bio Geo
V Chemical Cycles – International Bio Diversity organisations- International 6
Conventions – Conferences and Protocol – Indian Environmental laws and
Environment Related organisation
TOTAL 30
Course Outcomes
CO1 Develop board knowledge of the different components in polity
CO2 Understand the Geographical features across countries and in India

CO3 Acquire knowledge on the aspects of Indian Economy
CO4 Understand the significance of India’s Freedom Struggle
CO5 Gain knowledge on Ecology and Environment
Textbooks
1 Class XI and XII NCERT Geography
2 History – Old NCERT’S Class XI and XII
Reference Books
1 M. Laxmi Kant (2019), Indian polity, McGraw- Hill
2 Ramesh Singh (2022), Indian Economy, McGraw - Hill
3 G.C Leong, Physical and Human Geography, Oxford University Press
Majid Hussain- India Map Entries in Geography, GK Publications Pvt, Ltd.
4

Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-for-
2
finance
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B.

COM STRATEGIC FINANCE

B. Com (Strategic Finance) 2023-2026

II English I Prose and Short Stories U23EG1L1 6 3 25 75 100

Core I Financial Accounting I U23SF101 5 5 25 75 100

Core II Principles of Management U23SF102 5 5 25 75 100

Business Economics U23SF1:D

SEC I Organisational Behaviour U23SF1E1 2 2 25 75 100

II English II Poetry and Shakespeare U23EG2L2 6 3 25 75 100

Core III Financial Accounting II U23SF203 5 5 25 75 100

Core IV Business Law U23SF204 5 5 25 75 100

II Financial Analytics and Control U23SF2:A

International Trade U23SF2:D

Core V Corporate Accounting I U23SF305 5 5 25 75 100

Core VI Company Law U23SF306 5 5 25 75 100

SEC IV Entrepreneurial Skill Development U23SF3S4 1 1 100 -- 100

IV SEC V Computer Tools - Spread Sheet U23SFPS5 2 2 40 60 100

EVS Environmental Studies U23EST41 1 -- -- -- --

Department of Commerce, Bishop Heber College, Tiruchirappalli

II English IV Language through Literature U23EG4L4 6 3 25 75 100

Core VIII Principles of Marketing U23SF408 5 5 25 75 100

Financial Decision Making U23SF4:A

SEC VI Life Skills U23SF4S6 2 2 100 -- 100

IV SEC VII Banking Services U23SF4S7 2 2 100 -- 100

EVS Environmental Studies U23EST42 1 2 25 75 100

Core IX Cost Accounting I U23SF509 5 4 25 75 100

Core X Banking Law and Practice U23SF510 5 4 25 75 100

Core XI Income Tax Law and Practice I U23SF511 5 4 25 75 100

Core XII Auditing and Corporate Governance U23SF512 5 4 25 75 100

V Elective V Financial Management U23SF5:B 4 3 25 75 100

Indirect Taxation U23SF5:C

Human Resource Management U23SF5:D

Core XIII Cost Accounting II U23SF613 6 4 25 75 100

Core XIV Management Accounting U23SF614 6 4 25 75 100

Core XV Income Tax Law and Practice II U23SF615 6 4 25 75 100

III Entrepreneurial Development U23SF6:A 25 75 100

Total Credits : 140

Department of Commerce, Bishop Heber College, Tiruchirappalli

Department of Commerce, Bishop Heber College, Tiruchirappalli

FIRST YEAR – SEMESTER – I

Royalty and Insurance Claims

Department of Commerce, Bishop Heber College, Tiruchirappalli

Department of Commerce, Bishop Heber College, Tiruchirappalli

FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT

Department of Commerce, Bishop Heber College, Tiruchirappalli

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

Department of Commerce, Bishop Heber College, Tiruchirappalli

Department of Commerce, Bishop Heber College, Tiruchirappalli

FIRST YEAR – SEMESTER – I

ELECTIVE – I: FINANCIAL PLANNING AND PERFORMANCE

LO1 Understand the planning and its various components

Unit Contents No. of

Top-Level Planning and Analysis

Department of Commerce, Bishop Heber College, Tiruchirappalli

NOTE: Latest Edition of Textbooks May be Used

Department of Commerce, Bishop Heber College, Tiruchirappalli