ANNAMALAI UNIVERSITY

Affiliated Colleges
108. B.Com General
Programme Structure and Scheme of Examination (under CBCS)
(Applicable to the candidates admitted from the academic year 2023 -2024 onwards)
Maximum
Course Code Part Study Components & Course Title Credit Hours/Week Marks
CIA ESE Total
SEMESTER – I
Language – I
23UTAML11 பொது தமிழ்-I
I 3 6 25 75 100
23UHINL11 Hindi-I
23UFREL11 French-I
23UENGL12 II General English-I 3 6 25 75 100
23UCOMC13 Core – I - Financial Accounting - I 5 5 25 75 100
23UCOMC14 Core -II Principles of Management 5 5 25 75 100
Elective – I
Choose any 1 out of 3
III
(Generic / Discipline Specific)
Business Communication (or) 3 4 25 75 100
23UCOME15-1
23UCOME15-2 Indian Economic Development (or)
23UCOME15-3 Business Economics
Skill Enhancement Course – 1(NME-I) /*
23UTAMB16/ Basic Tamil – I / 2 2 25 75 100
23UTAMA16 IV Advanced Tamil – I
(Foundation Course) – Fundamentals of
23UCOMF17 2 2 25 75 100
Business Studies
Total 23 30 700
SEMESTER – II
Language – II
23UTAML21 பொது தமிழ் - II
23UHINL21 I 3 6 25 75 100
23UFREL21 Hindi - II
French - II
23UENGL22 II General English – II 3 6 25 75 100
23UCOMC23 Core – III-: Financial Accounting - II 5 5 25 75 100
23UCOMC24 Core –IV - Business Law 5 5 25 75 100
Elective – II
III Choose any 1 out of 3
(Generic / Discipline Specific)
3 4 25 75 100
23UCOME25-1 Business Environment (or)
23UCOME25-2 Insurance and Risk Management (or)
23UCOME25-3 Office Management& Secretarial Practice
Skill Enhancement Course –2 (NME-II) /*
23UTAMB26/ Basic Tamil – II/ 2 2 25 75 100
23UTAMA26 IV Advanced Tamil – II
Skill Enhancement Course – 3
23USECG27 2 2 25 75 100
Internet and its Applications (Common Paper)
Total 23 30 700
 NME offered to other Departments
23UCOMN16 I Digital Banking 2 2 25 75 100
23UCOMN26 II Fundamentals of Fintech 2 2 25 75 100

* PART-IV: NME / Basic Tamil / Advanced Tamil (Any one)

Students who have not studied Tamil upto 12 th Standard and have taken any Language other than Tamil in Part-I, must choose
Basic Tamil-I in First Semester & Basic Tamil-II in Second Semester.
Students who have studied Tamil upto 10 th & 12th Standard and have taken any Language other than Tamil in Part-I, must
choose Advanced Tamil-I in First Semester and Advanced Tamil-II in Second Semester.

Methods of Evaluation
Continuous Internal Assessment Test
Internal Evaluation Assignments 25 Marks
Seminars
Attendance and Class Participation
External Evaluation
End Semester Examination 75 Marks
Total 100 Marks
Methods of Assessment
Recall(K1) Simple definitions, MCQ, Recall steps, Concept definitions
Understand/Comprehend MCQ, True/False, Short essays, Concept explanations, Short summary or
(K2) overview
Suggest idea/concept with examples, Suggest formulae, Solve problems,
Application (K3)
Observe, Explain
Analyze(K4) Problem-solving questions, Finish a procedure in many steps, Differentiate
Between various ideas, Map knowledge
Evaluate(K5) Longer essay/Evaluation essay, Critique or justify with pros and cons
Check knowledge in specific or off beat situations, Discussion ,Debating or
Create(K6)
Presentations
 B.Com (GENERAL)

Semester- I L T P C
Core – I
23UCOMC13 5 5
FINANCIAL ACCOUNTING- I
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.

Course Outcomes:
After the successful completion of the course, the students will be able
to:
Remember the concept of rectification of errors and Bank reconciliation
CO1:
statements
Apply the knowledge in preparing detailed accounts of sole trading
CO2:
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
CO5:
insurance companies in case of loss of stock.

Unit I : Fundamentals of Financial Accounting

Financial Accounting – Meaning, Definition, Objectives, Basic Accounting Concepts and
Conventions - Journal, Ledger Accounts– Subsidiary Books –– Trial Balance - Classification
of Errors – Rectification of Errors – Preparation of Suspense Account – Need and Preparation
- Bank Reconciliation Statement.
Unit II: Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue Expenditure and Receipts –
Preparation of Trading, Profit and Loss Account and Balance Sheet with Adjustments.
Unit III: Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments - Types - Straight Line
Method – Diminishing Balance method – Conversion method.
Annuity Method – Depreciation Fund Method – Insurance Policy Method – Revaluation
Method – Depletion Method – Sum of Digits Method – Machine Hour Rate Method .
Bills of Exchange – Definition – Specimens – Discounting of Bills – Endorsement of Bill
– Collection – Noting – Renewal – Retirement of Bill under rebate – Insolvency of Acceptor
– Accommodation.
Unit IV: Accounting from Incomplete Records
Incomplete Records -Meaning and Features - Limitations - Difference between Incomplete
Records and Double Entry System - Methods of Calculation of Profit - Statement of Affairs
Method – Preparation of final statements by Conversion method. Average Due Date and
Account Current.

3
 B.Com (GENERAL)
Unit V: Royalty and Insurance of Claims
Meaning – Minimum Rent – Short Working – Recoupment of Short Working – Lessor and
Lessee – Sublease – Accounting Treatment

Recent Trends in Financial Accounting

Faculty member will impart the knowledge on recent trends in Financial Accounting to the
students and these components will not cover in the examination.

Text Books:
1. S. P. Jain and K. L. Narang 2023 Financial Accounting- I, Kalyani Publishers, New
Delhi.
2. S.N. Maheshwari, 2023 Financial Accounting, Vikas Publications, Noida.
3. Shukla Grewal and Gupta,2023 “Advanced Accounts”, volume 1, S.Chand and Sons,
New Delhi.
4. Radhaswamy and R.L. Gupta: 2023 Advanced Accounting, Sultan Chand, New Delhi.
5. R.L. Gupta and V.K. Gupta, 2023 “Financial Accounting”, Sultan Chand, New
Delhi.

Supplementary Readings:
1. Dr. Arulanandan and Raman: 2022 Advanced Accountancy, Himalaya Publications,
Mumbai.
2. Tulsian , 2022 Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, 2023 Financial Accounting, S.Chand and Sons, New
Delhi.
4. Goyal and Tiwari,2023 Financial Accounting, Taxmann Publications, New Delhi.
5. Robert N Anthony, David Hawkins, Kenneth A. 2023 Merchant, Accounting: Text and
Cases. McGraw-Hill Education, Noida.

NOTE: Latest Edition of Textbooks May be Used

Web Reference:
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
NOTE: Latest Edition of Textbooks May be Used

4
 B.Com (GENERAL)

Outcome Mapping
Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6

CO1 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 2

CO2 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 1

CO3 3 3 3 3 3 3 3 3 3 3 1 3 3 3 3 3 3 2

CO4 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 2

CO5 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 2

*3– Strong, 2- Medium, 1- Low

5
 B.Com (GENERAL)

Semester-I L T P C
Core – II
23UCOMC14 5 5
PRINCIPLES OF MANAGEMENT
[

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
To enable the students in understanding the control techniques of
LO5:
management
Course Outcomes:
After the successful completion of the course, the students will be able
to:
CO1: Demonstrate the importance of principles of management.
Paraphrase the importance of planning and decision making in an
CO2:
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.

Unit I: 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, Henry Fayol,
Peter F. Drucker, Elton Mayo - Functions of Management - Trends and Challenges of
Management - Duties & Responsibilities.
Unit II: Planning
Planning – Meaning – Definitions – Nature – Scope and Functions – Importance and
Elements of Planning – Types – Planning Process - Tools and Techniques of Planning
– Management by Objective (MBO). Decision Making: Meaning – Characteristics – Types -
Steps in Decision Making – Forecasting.
Unit III: Organizing
Meaning - Definitions - Nature and Scope – Characteristics – Importance – Types - Formal
and Informal Organization – Organization Chart – Organization Structure: Meaning and
Types - Departmentalization– Authority and Responsibility – Centralization and
Decentralization – Span of Management
Unit IV: Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment – Sources of Recruitment
– Modern Recruitment Methods - Selection Procedure – Test- Interview– Training: Need -
Types– Promotion –Management Games – Performance Appraisal - Meaning and Methods –
360 Performance Appraisal – Work from Home - Managing Work from Home [WFH].

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 B.Com (GENERAL)

Unit V: 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. Supervision.
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].
Recent Trends in Principles of Management
Faculty member will impart the knowledge on recent trends in Principles of Management
to the students and these components will not cover in the examination.

Text Books:
1. Gupta.C.B, 2022 Principles of Management-L.M. Prasad, S.Chand & Sons Co. Ltd,
New Delhi.
2. DinkarPagare,2023Principles of Management, Sultan Chand & Sons
Publications, New Delhi.
3. P.C.Tripathi& P.N Reddy, 2022 Principles of Management. Tata McGraw, Hill,
Noida.
4. L.M. Prasad, Principles of Management, 2022 S.Chand &Sons Co. Ltd, New Delhi.
5. R.K. Sharma, Shashi K. Gupta, Rahul Sharma, 2023 Business Management, Kalyani
Publications, New Delhi.

Supplementary Readings:
1. K Sundar, 2022 Principles of Management, Vijay Nichole Imprints Limited,
Chennai
2. Harold Koontz, Heinz Weirich, 2023 Essentials of Management, McGraw Hill,
Sultan Chand and Sons, New Delhi.
3. Grifffin, 2022 Management principles and applications, Cengage learning, India.
4. H.Mintzberg 2023 The Nature of Managerial Work, Harper & Row, New York.
5. Eccles, R. G. & Nohria, N. Beyond the Hype 2023 Rediscovering the Essence of
Management. Boston The Harvard Business School Press, India.
Web Reference:
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
NOTE: Latest Edition of Textbooks May be Used

7
 B.Com (GENERAL)

Outcome Mapping
Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6

CO1 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

CO2 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3

CO3 3 3 3 3 3 3 3 3 3 3 1 3 3 3 3 3 3 3

CO4 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3

CO5 2 2 2 2 2 2 3 3 2 2 2 3 3 2 2 2 2 2

*3– Strong, 2- Medium, 1- Low

8
 B.Com (GENERAL)

Semester-I Elective- I L T P C
BUSINESS COMMUNICATION
23UCOME15-I 4 3

Learning Objectives:
To enable the students to know about the principles, objectives and
LO1:
importance of communication in commerce and trade.
LO2: To develop the students to understand about trade enquiries
To make the students aware about various types of business
LO3:
correspondence.
LO4: To develop the students to write business reports.
LO5: To enable the learners to update with various types of interviews

Course Outcomes:
After the successful completion of the course, the students will be able
to:
CO1: Acquire the basic concept of business communication.
CO2: Exposed to effective business letter
CO3: Paraphrase the concept of various correspondences.
Prepare Secretarial Correspondence like agenda, minutes and various
CO4:
business reports.
CO5: Acquire the skill of preparing an effective resume
Unit I: Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication – Modern
Communication Methods – Barriers to Communication – E-Communication - Business
Letters: Need - Functions – Essentials of Effective Business Letters – Layout
Unit II: Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status Enquiries – Complaints
and Adjustments – Collection Letters – Sales Letters – Circular Letters Unit III:
Banking Correspondence
Banking Correspondence – Types – Structure of Banking Correspondenc Elements of a
Good Banking Correspondence – Insurance – Meaning and Types
–
Insurance Correspondence – 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
Unit IV : Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of Secretary –
Classification of Secretarial Correspondence – Specimen letters – Agenda and Minutes of
Report writing – Introduction – Types of Reports – Preparation of Report Writing
Unit V: Application Letters

9
 B.Com (GENERAL)

Application Letters – Preparation of Resume – Interview: Meaning – Objectives and

Techniques of Various Types of Interviews – Public Speech – Characteristics of a Good
Speech
Recent Trends in Business Communication
Faculty member will impart the knowledge on recent trends in Business Communication to
the students and these components will not cover in the examination.

Text Books:
1. Rajendra Pal & J.S. Korlahalli, 2023 Essentials of Business Communication- Sultan
Chand & Sons- New Delhi.
2. Gupta and Jain, Business Communication,2023 Sahityabahvan Publication, New
Delhi.
3. K.P. Singha, 2023 Business Communication, Taxmann, New Delhi.
4. R. S. N. Pillai and Bhagavathi. S, 2023 Commercial Correspondence, Chand
Publications, New Delhi.
5. M. S. Ramesh and R. Pattenshetty, 2023 Effective Business English and
Correspondence, S. Chand & Co, Publishers, New Delhi.
Supplementary Readings:
1. V.K. Jain and Om Prakash, 2022 Business communication, S.Chand, New Delhi.
2. Rithika Motwani,2022 Business communication, Taxmann, New Delhi.
3. Shirley Taylor, 2022 Communication for Business-Pearson Publications - New Delhi.
4. Bovee, Thill, Schatzman, 2023 Business Communication Today - Pearson
Education, Private Ltd- NewDelhi.
5. Penrose, Rasbery, Myers, 2023 Advanced Business Communication,
Bangalore.
Web Reference:
1. https://accountingseekho.com/
2. https://www.testpreptraining.com/business-communications-practice-exam-
questions
3. https://bachelors.online.nmims.edu/degree-programs

NOTE: Latest Edition of Textbooks May be Used

10
 B.Com (GENERAL)

Outcome Mapping
Programme Specific
Programme Outcomes
Outcomes
C 1 1 1
1 2 3 4 5 6 7 8 9 1 2 3 4 5 6
O 0 1 2
C 2 2 3 3 3 3 3 2 2
3 3 3 3 3 3 3 3 1
O1 3 3 3 3 3 2

C 3 3 3 2 3 3 3 3 3 2 1
3 3 3 3 3 3 2
O2
C 3 3 3 3 3 3 3 1 3 3 3 3 3 3 3 2 1 1
O3
C 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 2 2 2
O4
C 2 2 2 3 3 2 2 2 3 3 2 2 2 2 2 3 1 1
O5

*3– Strong, 2- Medium, 1- Low

11
 B.Com (GENERAL)

Semester- I ELECTIVE - 1 L T P C
INDIAN ECONOMIC
23UCOME15 - 4 3
DEVELOPMENT
2

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

Course Outcomes:
After the successful completion of the course, the students will be able
to:
CO1: To understand the concepts of Economic growth and development
CO2: To know the features and factors affecting economic development
CO3: To gain understanding about the calculation of national income
CO4: To examine the role of public finance in economic development
CO5: To understand the causes of inflation
Unit I: Economic Development and Growth
Concepts of Economic Growth and Development. Measurement of Economic Development:
Per Capita Income, Basic Needs, Physical Quality of Life Index, Human Development Index
and Gender Empowerment Measure.
Unit II: Economic Development
Factors affecting Economic Development - Characteristics of Developing Countries-
Population and Economic Development- Theories of Demographic Transition. Human
Resource Development and Economic Development
Unit III: National Income
Meaning, Importance, National Product-Concept, types of measurement,
Comparison of National Income at Constant and Current Prices. Sectorial
Contribution to National Income. National Income and Economic Welfare Unit
IV : Public Finance
Meaning, Importance, Role of Public Finance in Economic Development, Public Revenue-
Sources, Direct and Indirect taxes, Impact and Incidence of Taxation, Public Expenditure-
Classification and Cannons of Public Expenditure, Public Debt-Need, Sources and
Importance, Budget-Importance, Types of Deficits -Revenue, Budgetary, Primary and Fiscal,
Deficit Financing.
.Unit V : Money Supply
Theories of Money and Its Supply, Types of Money-Broad, Narrow and High Power,
Concepts of M1, M2 and M3. Inflation and Deflation -Types, Causes and Impact, - Price
Index- CPI and WPI, Role of Fiscal Policy in Controlling Money supply.

12
 B.Com (GENERAL)

Recent Trends in Indian Economic Development

Faculty member will impart the knowledge on recent trends in Indian Economic
Development to the students and these components will not cover in the examination.

Text Books:
1. Dutt and Sundaram,2023 Indian Economy, S.Chand, New Delhi
2. V.K. Puri, S.K. Mishra, 2023 Indian Economy, Himalaya Publishing house,
Mumbai
3. Remesh Singh, 2023 Indian Economy, McGraw Hill, Noida.
4. Nitin Singhania, 2023 Indian Economy, McGraw Hill, Noida.
5. Sanjeverma, 2022 The Indian Economy, Unique Publication, Shimla.

Supplementary Readings:
1. Ghatak Subrata 2023 Introduction to Development Economics, Routledge
Publications, New Delhi.
2. Sukumoy Chakravarthy 2023 Development Planning- Indian Experience,
OUP, New Delhi.
3. Ramesh Singh, 2023 Indian Economy, McGraw Hill, Noida.
4. Mier, Gerald, M 2023 Leading issues in Economic Development, OUP, New
Delhi.
5. Todaro, Micheal P 2023 Economic Development in the third world, Orient
Longman, Hyderabad
Web Reference:
1. http://www.jstor.org
2. http://www.indiastat.com
3. http://www.epw.in

NOTE: Latest Edition of Textbooks May be Used

13
 B.Com (GENERAL)

Outcome Mapping
Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6

CO1 3 3 3 3 3 3 3 3 3 2 2 1 2 3 2 2 1 2

CO2 3 2 3 3 3 3 3 3 3 2 2 1 2 3 2 2 1 1

CO3 3 1 3 3 3 3 3 3 3 2 1 1 2 3 2 1 1 2

CO4 3 2 3 3 3 3 3 3 3 2 2 2 2 3 2 2 2 1

CO5 2 2 3 3 2 2 2 2 2 3 1 1 2 2 3 1 1 1

*3– Strong, 2- Medium, 1- Low

14
 B.Com (GENERAL)

Semester - I L T P C
ELECTIVE - 1
23UCOME15-3 BUSINESS ECONOMICS 4 3

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
LO5:
pricing policy

Course Outcomes:
After the successful completion of the course, the students will be able
to:
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
Unit I: 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 Possibility frontiers – Opportunity Cost – Accounting
Profit and Economic Profit – Incremental and Marginal Concepts – Time and
Discounting Principles –
Concept of Efficiency- Business Cycle:- Inflation, Depression, Recession, Recovery,
Reflation and Deflation.
Unit II: Demand & Supply Functions
Meaning of Demand - Demand Analysis: Demand Determinants, Law of Demand and its
Exceptions. Elasticity of Demand: Definition, Types, Measurement and Significance. Demand
Forecasting - Factors Governing Demand Forecasting - Methods of Demand Forecasting, Law
of Supply and Determinants
Unit III: Consumer Behavior
Consumer Behavior – Meaning, Concepts and Features – Law of Diminishing Marginal Utility
– Equi-Marginal Utility – Indifference Curve: Meaning, Definition, 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.
Unit IV : Theory of Production
Concept of Production - Production Functions: Linear and Non – Linear Homogeneous
Production Functions - Law of Variable 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
Unit V : Product Pricing

15
 B.Com (GENERAL)

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 Determination under Monopoly, kinds of Monopoly, Price
Discrimination, Determination of Price in Monopoly –Monopolistic Competition – Price
Discrimination, Equilibrium of Firm in Monopolistic Competition–Oligopoly – Meaning
– features, “Kinked Demand” Curve
Recent Trends in Business Economics
Faculty member will impart the knowledge on recent trends in Business
Economics to the students and these components will not cover in the
examination.

Text Books:
1. H.L. Ahuja, 2023 Business Economics–Micro & Macro - Sultan Chand & Sons, New
Delhi.
2. C.M. Chaudhary, 2023 Business Economics-RBSA Publishers - Jaipur-03.
3. Aryamala.T, 2023 Business Economics, Vijay Nocole, Chennai.
4. T.P Jain,2023 Business Economics, Global Publication Pvt. Ltd, Chennai.
5. D.M. Mithani, 2023nBusiness Economics, Himalaya Publishing House, Mumbai.

Supplementary Readings:
1. S.Shankaran, 2023 Business Economics-Margham Publications, Chennai.
2. P.L.Mehta, 2023 Managerial Economics–Analysis, Problems & Cases, Sultan Chand
& Sons, New Delhi.
3. Peter Mitchelson and Andrew Mann, 2023 Economics for Business-Thomas Nelson
Australia
4. Ram singh and Vinaykumar, Business Economics, 2023 Thakur Publication Pvt. Ltd,
Chennai.
5. Saluram and Priyanka Jindal, 2023 Business Economics, CA Foundation Study
material, Chennai.
Web Reference:
1. https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2. https://www.icsi.edu/
3. https://www.yourarticlelibrary.com/marketing/pricing/product-pricing-objectives-
basis-and-factors/74160
NOTE: Latest Edition of Textbooks May be Used
Outcome Mapping
Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6

CO1 3 3 3 3 2 2 1 2 3 2 2 1 2 2 2 1 2 2

CO2 3 3 3 3 2 2 1 2 3 2 2 1 1 2 2 1 1 1

CO3 3 3 3 3 2 1 1 2 3 2 1 1 2 2 1 1 2 2

CO4 3 3 3 3 2 2 2 2 3 2 2 2 1 2 2 2 1 2

CO5 2 2 2 2 3 1 1 2 2 3 1 1 1 3 1 1 1 2

16
 B.Com (GENERAL)

Semester- I SKILL ENHANCEMENTCOURSE – 1 L T P C

( NME- I)
23UCOMN16 2 2
DIGITAL BANKING

Learning Objectives:
LO1: To acquaint students with knowledge of Digital Banking Products.
LO2: To enable the students to understand the knowledge of Digital Payment System
LO3: To impart the students to understand the new concepts of Mobile and Internet Banking
LO4: To enables the students to havedepth knowledgeinpoint of sale terminals
LO5: To understand the ATM and cash deposit system
Course Outcomes:
After the successful completion of the course, the students will be able to:
Explainthe need fordigital bankingproducts and theusage
CO1: ofcards.

CO2: Classifytheusageof variouspaymentsystems.

Discusstheprofitability,riskmanagementandfraudsof
CO3:
mobileandinternetbanking.
CO4: AnalysetheapprovalprocessesofPOSterminals.
ExplaintheproductfeaturesandservicesofATMandCash
CO5:
DepositMachine.

Unit I: Digital Banking Products

Digital Banking –Meaning – Features - Digital Banking Products -Features - Benefits – Bank Cards –
Features and Incentives of Bank cards - Types of Bank Cards -NewTechnologies-
Europay,MasterandVisaCard(EMV)-TapandGo,NearFieldCommunication (NFC) etc. - Approval Processes
for Bank Cards – Customer Education for Digital Banking Products -Digital Lending–Digital Lending
Process-Non-Performing-Asset(NPA.

Unit II: Payment System

Overview of Domestic and Global Payment systems -RuPay and RuPay Secure -
ImmediatePaymentService(IMPS)–NationalUnifiedUSSDPlatform(NUUP)-
NationalAutomatedClearingHouse(NACH)-AadhaarEnabledPaymentSystem(AEPS)–ChequeTransaction
System (CTS) –Real Time Gross Settlement Systems (RTGS)–National Electronic Fund Transfer(NEFT) -
Innovative Banking& Payment Systems.

Unit III: Mobile and Internet Banking

Mobile & Internet Banking - Overview – Product Features and Diversity - Corporate and Individual Internet
Banking Integration with e-Commerce Merchant sites, IMPS - Profitability - Risk Management and Frauds
- Cyber Crime - Cyber Security - Block chain Technology-Types-Crypto currency and Bitcoins

Unit IV: Point of Sale Terminals

Point of Sale (POS) Terminals - Overview - Features - Approval processes for POS Terminals - Key

17
 B.Com (GENERAL)
Components of POS - Hardware - Software - User Interface Design - Cloud based Point of Sale – Cloud
Computing-Benefits of PO Sin Retail Business.
Unit V:Automated Teller Machine and Cash Deposit Systems
Automated Teller Machine(ATM) - Cash Deposit Machine(CDM)& Cash Recyclers - Overview -Features -
ATM Instant Money Transfer Systems - National Financial Switch (NFS) -Various Value Added Services -
Proprietary, Brown Label and White Label ATMs - ATM & CDM Network Planning - Onsite / Offsite - ATM
security, Surveillance and Fraud Prevention.
Recent Trends in Digital Banking
Faculty member will impart the knowledge on recent Developments in Digital Banking to the students
and these components will not cover in the examination.

Text Books:
1. IIBF,2019.DigitalBanking.TaxmannPublications, New Delhi
2. Gordon E. &Natarajan S. 2017 Banking Theory, Law and Practice. 24th Revised Edition.
HimalayaPublishingHouse, New Delhi
3. RavindraKumarandManishDeshpande. 2016 E-Banking.PacificBooksInternational,2016.
4. UppalR.K. 2017 E-Banking:The IndianExperience.BhartiPublications,2017.

Supplementary Readings:
1. Arunajatesan S 2017 Technology in Banking Margham Publications Chennai..
2. Digital Banking 2016 Indian Institute of Banking and Finance, Pvt Limited
New Delhi.
3. Indian Institute of Banking and Finance, 2016 ,General Bank Management, McMillan,
Mumbai
4. SubbaRao S and Khanna. P.L 2014 Principles and Practice of Bank Management,
Himalya Publishing House, Mumbai.
Web Reference:
1 https://ebooks.lpude.in/commerce/bcom/term_4/
DCOM208_BANKING_THEORY_AND_PRACTICE.pdf
2 http://www.himpub.com/documents/Chapter1859.pdf.

Semester- I FOUNDATION COURSE L T P C

18
 B.Com (GENERAL)
23UCOMF17 FUNDAMENTALS OF BUSINESS STUDIES 2 2

A bridge course for the students of commerce faculty is conducted every year to ge the students the knowledge of
commerce faculty. The main objective of the course is to bridge the gap between subjects studied at School level
and subjects they would be studying in commerce faculty. A Bridge course aims to cover the gap between the
understanding level of the higher secondary school courses and higher educational courses. Bridge course is
preparative course for college level course with an academic curriculum that is offered to enhance the knowledge
of the students by means of preparing for the intellectual challenges of commerce subject and to know basic
information about core subject.

Bridge courses are the tool to help students to success in their graduate level studies. It is also a pre
requisite and foundational course to know the basic information about commerce subjects.
FUNDAMENTALS OF BUSINESS STUDIES
Objective
The bridge course aims to act as a buffer for the new entrants with an objective to provide adequate time
for the transition to hard core of degree courses. This gives them a breather, to prepare themselves
before the onset of courses for first year degree programme.
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1
To make the students familiar with the basic concepts of c o m m e r c e , and Management Fields.
:
CO2
To encourage and motivate the Students for the commerce Education.
:
CO3 TomakethestudentsawaretowardsthevariousbranchesofcommerceforExample,Accounts,Bankingand
: Auditing.
Unit I Commerce-Introduction
Definition of Commerce -Importance’s of Commerce -Meaning of barter system --business-industry-trade-
hindrances of trade-branches of Commerce.
Unit II Accounting-Introduction
Book-Keeping-Meaning -Definition –Objectives-Accounting-Meaning –Definition-Objectives-Importance-
Functions-Advantages-Limitations-Methodsof Accounting-Single Entry Double Entry-Steps involved in double entry
system-Advantages of double entry system-Meaning of Debit and Credit-Types of Accounts and its rules-Personal
Accounts-Real Accounts-Nominal Accounts.
Unit III Marketing and Advertising
Meaning of Marketing-Definition-Functions of Marketing-Meaning of Consumer –Standardization and Grading -
Pricing –Kinds of Pricing -AGMARK-ISI-Advertising: Meaning, Characteristics, Advertising Objectives,
Advertising Functions Advantages of advertising, Kinds of Advertising, Advertising Media ,Kinds of media
Unit IV Auditing & Entrepreneurial Development
Introduction of Auditing -Origin and Evolution –Definition -Features of Auditing -Objectives of Auditing
Advantages of Audit -Limitations of Auditing -Distinction between Auditing & Investigation -Distinction between
Accounting& Auditing -Basic Principles of Audit-Classification of Audit- Entrepreneurial Development-
Characteristics of an entrepreneur-Functions of an entrepreneur-Types of an entrepreneur -Problems of Women
entrepreneur-Concept of Women Entrepreneurs
Unit V: Income Tax Law and Practice
Tax history-Types –Various Terms in Tax-Exempted Income U/S 10-Canons of Taxation-Income Tax Authority
and Administration-Slab Rate -Filing of Returns-Residential Status.
Text Books:
1. L.M. Prasad, Principles of Management, 2022 S.Chand&Sons Co. Ltd, New Delhi.
2. S. P. Jain and K. L. Narang 2023 Financial Accounting- I, Kalyani Publishers, New Delhi.
3. Dr. N. Rajan Nair, 2023 Marketing, Sultan Chand & Sons. New Delhi

19
 B.Com (GENERAL)
4. Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham Publications. Chennai
5. Sundar K. and Paari, 2016 Auditing Vijay Nicole, Imprints Private Ltd, Chennai.
6. T. Srinivasan2024 Income Tax & Practice –Vijay Nicole Imprints Private Limited, Chennai.

Semester- II பொது தமிழ்-II L T P C

23UTAML21 6 3
20
 B.Com (GENERAL)

Semester - II L T P C
GENERAL ENGLISH - II
23UENGL22 6 3

21
 B.Com (GENERAL)

Semester - II L T P C
CORE- III
23UCOMC23 5 5
FINANCIAL ACCOUNTING- II

Learning Objectives:
The students are able to prepare different kinds of accounts such
LO1:
Higher purchase and Instalments System.
To understand the allocation of expenses under departmental accounts
LO2:

To gain an understanding about partnership accounts relating to

LO3:
Admission and retirement
Provides knowledge to the learners regarding Partnership Accounts
LO4: relating
to dissolution of firm
LO5: To know the requirements of international accounting standards

Course Outcomes:
After the successful completion of the course, the students will be able
to:
CO1: To evaluate the Hire purchase accounts and Instalment systems
CO2: To prepare Branch accounts and Departmental Accounts
To understand the accounting treatment for admission and
CO3:
retirement in partnership
CO4: To know Settlement of accounts at the time of dissolution of a firm.
CO5: To elaborate the role of IFRS
Unit I: Hire Purchase and Installment System
Hire Purchase System – Accounting Treatment – Calculation of Interest - Default and
Repossession - Hire Purchase Trading Account Instalment System - Calculation of Profit
Unit II: Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors system -Stock and Debtors
system – Distinction between Wholesale Profit and Retail Profit – Independent Branches
(Foreign Branches excluded) - Departmental Accounts: Basis of Allocation of Expenses –
Inter- Departmental Transfer at Cost or Selling Price.
Unit III: Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of Goodwill - Calculation of
Hidden Goodwill –Retirement of a Partner – Death of a Partner.
Unit IV: Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts Regarding Losses and Assets
– Realization account – Treatment of Goodwill – Preparation of Balance Sheet
- Insolvency of a Partner – One or more Partners insolvent – All Partners insolvent -

22
 B.Com (GENERAL)

Garner Vs Murray – Accounting Treatment - Piecemeal Distribution – Surplus Capital Method

– Maximum Loss Method.
Unit V: Accounting Standards for financial reporting
Objectives and Uses of Financial Statements for Users-Role of Accounting Standards -
Development of Accounting Standards in India- Requirements of International
Accounting Standards - Role of Developing IFRS- IFRS Adoption or Convergence in
India- Implementation Plan in India- Ind AS- An Introduction - Difference between Ind
AS and IFRS.
Recent Trends in Financial Accounting
Faculty member will impart the knowledge on recent trends in Financial Accounting to the
students and these components will not cover in the examination.
Outcome Mapping
Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6

CO1 3 3 3 3 2 3 3 3 3 2 2 1 2 3 2 2 2 1

CO2 3 3 3 3 2 3 3 3 3 2 2 1 2 3 2 2 2 1

CO3 3 3 3 3 2 3 3 3 3 2 1 1 2 3 2 1 1 1

CO4 3 3 3 3 2 3 3 3 3 2 2 2 2 3 2 2 2 2

CO5 2 2 2 2 3 2 2 2 2 3 1 1 2 2 3 1 1 1

*3– Strong, 2- Medium, 1- Low

Semester- 2 L T P C

23
 B.Com (GENERAL)
23UCOMC24 BUSINESS LAW 5 5

Learning Objectives:
LO1: To know the nature and objectives of Mercantile law
LO2: To understand the essentials of valid contract
LO3: To gain knowledge on performance contracts
LO4: To define the concepts of Bailment and pledge
LO5: To understand the essentials of contract of sale

Course Outcomes:
After the successful completion of the course, the students will be able
to:
CO1: Explain the Objectives and significance of Mercantile law
CO2: Understand the clauses and exceptions of Indian Contract Act.
CO3: Explain concepts on performance, breach and discharge of contract.
CO4: Outline the contract of indemnity and guarantee
CO5: Explain the various provisions of Sale of Goods Act 1930
Unit I : Introduction
An introduction – Definition – Objectives of Law - Law: Meaning and its Significance,
Mercantile Law: Meaning, Definition, Nature, Objectives, Sources, Problems of Mercantile
Law
Unit II : Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials of Valid Contract,
Classification of Contract, Offer and Acceptance – Consideration – Capacity of Contract
– Free Consent - Legality of Object – Contingent Contracts – Void Contract
Unit III: Performance Contract
Meaning of Performance, Offer to Perform, Devolution of Joint liabilities & Rights, Time
and Place of Performance, Reciprocal Promises, Assignment of Contracts - Remedies for
Breach of contract - Termination and Discharge of Contract - Quasi Contract
Unit IV : Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of Surety’s Liability, Kinds of
Guarantee, Rights of Surety, Discharge of Surety – Bailment and Pledge – Bailment –
Concept – Essentials and Kind - Classification of Bailments, Duties and Rights of Bailor
and Bailee – Law of Pledge – Meaning – Essentials of Valid Pledge, Pledge and Lien,
Rights of Pawner and Pawnee.
Unit V: Sale of Goods Act 1930
Definition of Contract of Sale – Formation - Essentials of Contract of Sale - Conditions
and Warranties - Transfer of Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid Seller

24
 B.Com (GENERAL)

Recent Amendements in Business Law

Faculty member will impart the knowledge on recent Amendments in Business Law to
the students and these components will not cover in the examination.

Text Books:
1. N.D. Kapoor , 2023 Business Laws Sultan Chand and Sons, New Delhi.
2. R.S.N. Pillai 2023 Business Law, S.Chand, New Delhi.
3. M C Kuchhal & Vivek Kuchhal, 2023 Business law, S Chand Publishing, New
Delhi
4. M.V. Dhandapani,2023 Business Laws, Sultan Chand and Sons, New Delhi.
5. Shusma Aurora, 2023 Business Law, Taxmann, New Delhi.

Supplementary Readings:
1. Preethi Agarwal, 2023 Business Law, CA foundation study material, Chennai.
2. Saravanavel, Sumathi, Anu, 2023 Business Law Himalaya Publications, Mumbai.
3. Kavya and Vidhyasagar, 2023 Business Law, Nithya Publication, New Delhi.
4. D.Geet, Business Law 2023 Nirali Prakashan Publication, Pune.
5. M.R. Sreenivasan , 2023 Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used

Web Reference:
1. www.cramerz.comwww.digitalbusinesslawgroup.com
2. http://swcu.libguides.com/buslaw
3. http://libguides.slu.edu/businesslaw

Outcome Mapping
Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6

CO1 3 3 3 3 3 2 3 3 3 3 2 2 1 2 3 2 2 2

CO2 2 3 3 3 3 2 3 3 3 3 2 2 1 2 3 2 2 2

CO3 2 3 3 3 3 2 3 3 3 3 2 1 1 2 3 2 1 2

CO4 2 3 3 3 3 2 3 3 3 3 2 2 2 2 3 2 2 2

CO5 2 2 2 2 2 3 2 2 2 2 3 1 1 2 2 3 2 2

*3– Strong, 2- Medium, 1- Low

25
 B.Com (GENERAL)

Semester- II ELECTIVE – II BUSINESS L T P C

ENVIRONMENT
23UCOME25-1 4 3

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 Environment.
LO4: To familiarize the concepts of an Economic Environment.
LO5: To learn the trends in Global Environment.

Course Outcomes:
After the successful completion of the course, the students will be able
to:
CO1: Remember the nexus between environment and business.
Apply the knowledge of Political Environment in which the businesses
CO2:
operate.
CO3: Analyze the various aspects of Social Environment.
CO4: Evaluate the parameters in Economic Environment.
CO5: Create a conducive environment for business to operate globally.
Unit I : An Introduction
The Concept of Business Environment - Its Nature and Significance – Brief Overview of
Political – Cultural – Legal – Economic and Social Environments and their Impact on
Business and Strategic Decisions.
Unit II: Political Environment
Political Environment – Government and Business Relationship in India – Provisions of
Indian Constitution Pertaining to Business.
Unit III: Social and Cultural Environment
Social and Cultural Environment – Impact of Foreign Culture – Castes and Communities
– Linguistic and Religious Groups – Types of Social Organization – Social
Responsibilities of Business.
Unit IV : Economic Environment
Economic Environment – Economic Systems and their Impact of Business – Macro
Economic Parameters like GDP - Growth Rate Population – Urbanization - Fiscal Deficit –
Plan Investment – Per Capita Income and their Impact on Business Decisions.
Unit V: Technological Environment
Technological Environment – Meaning- Features OF Technology-Sources of
Technology Dynamics-Transfer of Technology- Impact of Technology on
Globalization- Status of Technology in India- Determinants of Technology
Environment.

26
 B.Com (GENERAL)

Recent Trends in Business Environment

Faculty member will impart the knowledge on recent trends in Business
Environment to the students and these components will not cover in the
examination.
Text Books:
1. C. B. Gupta, 2023 Business Environment, Sulthan Chand & Sons, New Delhi
2. Francis Cherunilam, 2023 Business Environment, Himalaya Publishing House,
Mumbai
3. Dr. V.C. Sinha, 2023 Business Environment, SBPD Publishing House, UP.
4. Aswathappa.K, 2023 Essentials of Business Environment, Himalaya
Publishing House, Mumbai
5. Rosy Joshi, Sangam Kapoor & Priya Mahajan, 2023 Business Environment,
Kalyani Publications, New Delhi

Supplementary Readings:
1. Veenakeshavpailwar, 2023 Business Environment, PHI Learning Pvt Ltd, New
Delhi
2. Shaikhsaleem, 2023 Business Environment, Pearson, New Delhi
3. S. Sankaran, 2023 Business Environment, Margham Publications, Chennai
4. Namitha Gopal, 2023 Business Environment, Vijay Nicole Imprints Ltd.,
Chennai
5. Ian Worthington, Chris Britton, Ed Thompson, 2023 The Business
Environment, F T Prentice Hall, New Jersey
NOTE: Latest Edition of Textbooks May be Used

Web Reference:
1. www.mbaofficial.com
2. www.yourarticlelibrary.com
3. www.businesscasestudies.co.uk

Outcome Mapping
Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6

CO1 3 3 3 3 3 2 3 3 3 3 2 2 1 2 3 2 2 2

CO2 2 3 3 3 3 2 3 3 3 3 2 2 1 2 3 2 2 2

CO3 2 3 3 3 3 2 3 3 3 3 2 1 1 2 3 2 1 2

CO4 2 3 3 3 3 2 3 3 3 3 2 2 2 2 3 2 2 2

CO5 3 2 2 1 2 3 2 2 2 3 2 2 1 2 3 2 2 2

*3– Strong, 2- Medium, 1- Low

27
 B.Com (GENERAL)

Semester- II ELECTIVE - II L T P C
INSURANCE AND RISK
23UCOME25-2 MANAGEMENT
4 3

Learning Objectives:
LO1: To know the concepts and principles of contract of insurance
LO2: To understand the basic features of life insurance
LO3: To gain knowledge on the principles of general insurance
To examine the Insurance Regulatory and Development Authority 1999
LO4:
(IRDA)
LO5: To know the risk management process

Course Outcomes:
After the successful completion of the course, the students will be able
to:
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
Know the protection provided for insurance policy holders under IRDA
CO4:

CO5: Evaluate the assessment and retention of risk

Unit I : Introduction to Insurance
Definition of Insurance - Characteristics of Insurance – Principles of Contract of Insurance –
General Concepts of Insurance – Insurance and Hedging – Types of Insurance – Insurance
Intermediaries.
Unit II: Life Insurance
Life Insurance Business - Fundamental Principles of Life Insurance – Basic Features of Life
Insurance Contracts - Life Insurance Products –Traditional and Unit Linked Policies –
Individual and Group Policies - With and Without Profit Policies – Policies - Types of Life
Insurance Policies.
.Unit III: General Insurance
General Insurance Business - Fundamental Principles of General Insurance – Types - Fire
Insurance – Marine Insurance – Motor Insurance – Personal Accident Insurance
– Liability Insurance – Miscellaneous Insurance – Claims Settlement.
Unit IV : Risk Management
Risk Management – Objectives – Process – Identification, Evaluation, Retention and Risk
Transfer – Risk Financing - Level of Risk Management – Corporate Risk Management –
Management of Risk by Individual.
Unit V: IRDA Act 1999
Insurance Regulatory and Development Authority 1999 (IRDA) – Introduction – Purpose,
Duties, Powers, and Functions of IRDA – Operations of IRDA – Insurance Policyholders’
Protection under IRDA – Exposure/Prudential Norms - Summary Provisions of Related Acts.

28
 B.Com (GENERAL)

Recent Amendements in Insurance

Faculty member will impart the knowledge on recent Amendments in Insurance to the
students and these components will not cover in the examination.

Text Books:
1. Neeti Gupta, Anuj Gupta and Abha Chopra, 2023 Risk Management and
Insurance, Kalyani Publishers, New Delhi.
2. N. Premavathy 2023 Elements of Insurance, Sri Vishnu Publications, Chennai.
3. M.N. Mishra & S.B. Mishra, 2023 Insurance Principles and Practice, S Chand
Publishers, New Delhi.
4. Michel Crouhy, 2023 The Essentials of Risk Management, McGraw Hill, Noida.
5. Thomas Coleman, 2023 A Practical Guide to Risk Management, CFA, India.

Supplementary Readings:
1. John C.Hull, 2023 Risk Management and Financial Institutions (Wiley Finance),
Johnwiley & sons, New Jersey.
2. P.K. Gupta, 2023 Insurance and Risk Management, Himalaya Publications,
Mumbai.
3. Sunilkumar,2023 Insurance and Risk Management, Golgatia publishers, New Delhi.
4. Nalini PravaTripathy, 2023 Prabir Paal, Insurance Theory & Practice, Prentice Hall of
India.
5. Anand Ganguly 2023 Insurance Management, New Age International
Publishers.

NOTE: Latest Edition of Textbooks May be Used

Web Reference:
1
https://www.mcminnlaw.com/principles-of-insurance-contracts/
.
2
https://www.investopedia.com/terms/l/lifeinsurance.asp
.
3
https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=Pag
. eNo108&flag=1

29
 B.Com (GENERAL)

Outcome Mapping
Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6

CO1 2 3 3 3 3 2 2 1 2 3 2 2 2 1 1 2 3 2

CO2 2 3 3 3 3 2 2 1 2 3 2 2 2 1 1 2 3 2

CO3 2 3 3 3 3 2 1 1 2 3 2 1 2 1 1 2 3 2

CO4 2 3 3 3 3 2 2 2 2 3 2 2 2 1 2 2 3 2

CO5 3 2 2 2 3 2 2 1 2 3 2 2 2 1 2 3 2

*3– Strong, 2- Medium, 1- Low

30
 B.Com (GENERAL)

Semester- II ELECTIVE -II L T P C

OFFICE MANAGEMENT &
23UCOME25-3 4 3
SECRETARIAL PRACTICE

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

Course Outcomes:

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

CO1: To familiar with modern office management.

CO2: Tofamiliar with the work atmosphere

CO3: To train the students in maintaining and running the office effectively.

CO4: To understand and organize data records

CO5: To gain knowledge about the role of a secretary

Unit I :Modern Office and Its Function: Introduction — Meaning of Office—Office Work—Office Activities —
The Purpose of an Office— Office Functions — Importance of Office—The Changing Office—The Paperless
Office — Office Management - Elements— Functions — Office Manager — Success Rules for Office Managers—
The Ten Commandments.
Unit II: 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— 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.
.Unit III: Office Systems and Procedures: The Systems Concept —Definitions—Systems Analysis —Flow of
Work—Analysis of Flow of Work — Role of Office Manager in Systems and Procedures — Systems Illustrated -
Office Machines and Equipments. Office forms – Design, Management and Control
Unit IV :Records Management
Records — Importance of Records — Records Management — Filing —Essentials and Characteristics of a Good
Filing System — Classification and Arrangement of Files — Filing Equipment — Methods of Filing — Modern
Filing Devices — Centralized vs. Decentralized 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.
Unit V: Secretarial Practice
Role of Secretary: Definition; Appointment, Duties and Responsibilities of a Personal Secretary - Qualifications for
Appointment as Personal Secretary. Modern Technology and Office Communication, Email, Voice Mail, Internet,
Multimedia, Scanner, Video-Conferencing, Web-Casting. Agenda and Minutes of Meeting. Drafting, Fax-

31
 B.Com (GENERAL)
Messages, Email. Maintenance of Appointment Diary.

Recent Trends in Office Management and Secretarial Practice

Faculty member will impart the knowledge on recent trends in Office Management and
Secretarial Practice to the students and these components will not cover in the examination.

Text Books:
1. R S N Pillai&Bagavathi , 2023 Office Management, S Chand Publications, New Delhi
2. P.K. Ghosh, 2023 Office Management, Sultan Chand & Sons, New Delhi.
3. R.K. Chopra, 2023 Office Management, Himalaya Publishing House, Mumbai.
4. Bhatia, R.C. 2023 Principles of Office Management, Lotus Press, New Delhi.
5. Leffingwell and Robbinson 2023 Text book of Office Management, Tata McGraw-
Hill, Noida.

Supplementary Readings:
1. Chhabra, T.N., 2023 Modern Business Organisation, Dhanpat Ra i& Sons New Delhi.
2. Terry, George R, 2023 Office Management and Control, Irwin, United States.
3. Duggal, Balraj, 2023 Office Management and Commercial Correspondence,
KitabMahal, New Delhi.
4. Dr. I.M. Sahai, 2023 Office Management & Secretarial Practice, SahityaBhawan
Publications, New Delhi.
5. T Ramaswamy, 2023 Principles Of Office Management, Himalaya Publishers,
Mumbai.
NOTE: Latest Edition of Textbooks May be Used

Web Reference:
1. https://accountlearning.com/basic-functions-modern-office/
2. https://records.princeton.edu/records-management-manual/records-management-
concepts-definitions
3. https://www.yourarticlelibrary.com/secretarial-practice/secretarial-practice-definition-
importance-and-qualifications/75929

Outcome Mapping

Programme Outcomes Programme Specific Outcomes

CO 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6
CO1 3 2 2 1 2 3 2 2 2 1 1 2 3 2 2 1 1 2
CO2 3 2 2 1 2 3 2 2 2 1 1 2 3 2 2 1 1 2
CO3 3 2 1 1 2 3 2 1 2 1 1 2 3 2 2 1 1 2
CO4 3 2 2 2 2 3 2 2 2 1 2 2 3 2 2 1 2 2
CO5 3 2 2 1 2 3 2 2 2 1 2 3 2 2 2 1 2

*3– Strong, 2- Medium, 1- Low

Semester - II SKILL ENHANCEMENT COURSE –2 L T P C

(NME- II)
23UCOMN26 2 2
FUNDAMENTALS OF FINTECH
32
 B.Com (GENERAL)

Learning Objectives:
LO1: To educate the students to introduce Fintech
LO2: To gain knowledge in Financial Technology and Digital payments
LO3: To acquire knowledge in Cryptocurrencies
LO4: To know the knowledge in Block chin Technology
LO5: To understand the effects of fintech on various sectors
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Identify the benefits of FinTech industry;
CO2: Enable a better understanding of Financial Technology and Digital Payments
CO3: Analyse the functioning of Cryptocurrency
CO4: Explain the impact of Block Chain Technology
CO5: Evaluate the effects of Fintech on various sectors
Unit I: Introduction to Fintech
Introduction – Meaning of Fintech - Definitions - The History And Evolution Of The Fintech Industry -
FinTech Ecosystem - Recent Developments - FinTech In India - FinTech Market Trends In India - Types
Of FinTech or Transformation of Financial Services - Benefits Of FinTech - Drawbacks Of FinTech - Key
Growth Drivers -Challenges
Unit II:Financial Technology and Digital Payments
Introduction -Artificial Intelligence (AI) in FinTech-Machine Learning in FinTech - Machine Learning in
Accounting and Finance - Robotic Process Automation (RPA) –- Financial Data Analytics - Data Science
and Big Data in FinTech - Digital Payments - Cashless Society - DFS Eco System -Developing Countries
and DFS: The Story of Mobile Money - RTGS networks;
Unit III:Crypto currencies
Crypto currencies - benefits - disadvantages- Examples of crypto currencies - Outline of crypto
currency – types- wallet - Legal and Regulatory Implications - legal position of crypto currencies in
India - Impact on crypto currencies
Unit IV: Block chain Technology
Block chain Technology in FinTech – An understanding of Block chain technology, its potential, and
applications - BCT in Banking – Benefits of BCT in banking - BCT in Indian Banking Sector - BCT in
supply chain management

Unit V:Effects of Fin-Tech on Various Sectors

Effects of Fin-tech on Payment Innovations – The Implications of Fintech On Real Estate, Insurance,
Health, And Payment Innovations - The effects of Fin-tech on Payment Innovations – Health- Real-
Estate- Insurance Sector- Capital Market - Key Fin-tech trends - FinTech Around the Globe: Asia, Middle
East, South America, Europe, Southeast Asia / Australia and Africa

Recent Trends in Fintech

Faculty member will impart the knowledge on recent trends in Fintech to the students and these
components will not cover in the examination.

Text Books:
1 Dheenadhayalan V and Vijay C, 2022 Fintech, Vijay Nicole Imprints Pvt. Ltd,
. Chennai
2 Sanjay Phadke., 2020 Fintech Future : The Digital Dna Of Finance Paperback –
.
33
 B.Com (GENERAL)
3 Agustin Rubini, 2021 Fintech in a Flash: Financial Technology Made Easy (new
. edition) Kindle Edition

Supplementary Readings:
1. Aravind Narayanan 2022 Bitcoin and Cryptocurrency Technologies: A Comprehensive
Introduction
2. Joseph Bonneau, Edward Felten, Andrew Miller, Steven Goldfeder, 2022 Princeton University
3. SlavaGomzin 2020 Bitcoin for Non-Mathematicians: Exploring the foundations of Crypto,
Universal Publishers, USA
4. The Robotics Process Automation, Handbook: A Guide to Implementing, Tom Taulli/ Apress,
Latest 1 ST Edition 2020 Website Reference:https://www.ibm.com/industries/banking-financial-
markets/resources/omnichannelbanking-paper/. https://thefinancialbrand.com/111080/evolution-
future-digital-banking-baas
5. Diamandis, P. H., &Kotler, S. 2020. The Future Is Faster Than You Think: How
Converging Technologies Are Disrupting Business, Industries, and Our Lives. New York: Simon
&Schuster

34