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Bcom Ca 2025 26

The document outlines the examination scheme for the B.Com (Computer Application) program at Bharathiar University, effective from the academic year 2025-2026. It details the course structure across six semesters, including core, allied, and elective papers, along with their respective credits and maximum marks. Additionally, it specifies the learning objectives and expected outcomes for core papers, particularly in Financial Accounting and Computer Applications Practical.

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0% found this document useful (0 votes)

202 views75 pages

Bcom Ca 2025 26

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prasaths

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BHARATHIAR UNIVERSITY: COIMBATORE 641 046

B. Com (Computer Application) - (CBCS PATTERN)

(For the students admitted from the academic year 2025-2026 and onwards)
Scheme of Examination
Hours Examination
Part Title of the Course / Duration Maximum Marks Credits
Week in Hours CIA CEE Total
Semester I
I Language - I 6 3 25 75 100 4
II English - I 6 3 25 75 100 4
III Core Paper I - Financial Accounting I 6 3 25 75 100 4
III Core Paper II – Computer
6 3 25 75 100 4
Application Practical I (MS Office)
III Allied A: Paper I - Business
4 3 25 75 100 4
Economics
IV Environmental Studies* 2 3 - 50 50 2
Total 30 125 425 550 22
Semester II
I Language – II 6 3 25 75 100 4
II English – II 4 3 25 25 50@ 2
II Effective English: Language 2 25 25 50# 2
Proficiency for Employability
http://kb.naanmudhalvan.in/
Special:Filepath/
Cambridge_Course_Details.pdf
III Core Paper III - Financial
6 3 25 75 100 4
Accounting II
III Core Paper IV – Database
6 3 25 75 100 4
Management System (Practical - II)
III Allied B: Paper II – Principles of
4 3 25 75 100 4
Management
IV Value Education – Human Rights* 2 3 - 50 50 2
Total 30 150 400 550 22
Semester III
I Language – III 6 3 25 75 100 4
II English – III 4 3 25 75 100 4
III Core Paper V - Corporate Accounting 6 3 25 75 100 4
III Core Paper VI - Object Oriented
4 3 25 75 100 4
Programme with C++ (Theory)
III Allied C: Paper I – Mathematics for
4 3 20 55 75 3
Business
IV Skill based Subject:
Computer Applications: C++ 4 3 25 25 50@ 2
Practical –III
IV Tamil** / Advanced Tamil* (OR) Non-
major elective – I (Yoga for Human 1 2 - 25 25 1
Excellence)* / Women’s Rights*
IV Health and Wellness 1 25 - 25 1
IV Naan Mudhalvan Course:
2 25 25 50 2
Microsoft office Essentials
Total 32 195 430 625 25
Semester IV
I Language – IV 6 3 25 75 100 4
II English – IV 4 3 25 75 100 4
III Core Paper VII - Cost Accounting 6 3 25 75 100 4
III Core Paper VIII - Python Practical IV 5 3 25 75 100 4
III Allied D: Paper II - Statistics for
4 3 20 55 75 3
Business
IV Skill based Subject 2: Executive
3 3 25 25 50@ 2
Business Communication
IV Office Fundamentals: Digital Skills for
Employability
http://kb.naanmudhalvan.in/ 2 - 25 25 50# 2
Special:Filepath/
Microsoft_Course_Details.xlsx
IV Tamil**/Advanced Tamil* (OR) Non-
2 3 - 50 50 2
major elective -II (General Awareness*)
Total 32 170 455 625 25
Semester V
III Core Paper IX - Management
6 3 25 75 100 4
Accounting
III Core Paper X – Direct Tax 6 3 25 75 100 4
III Core Paper XI - Software with Visual
4 3 25 75 100 4
Basic ( Theory)
III Core Paper XII– Computer
Applications: GST with 4 3 25 75 100 4
Tally Practical – V
III Elective I - 5 3 25 75 100 4
IV Skill based Subject – Business Law 3 3 25 25 50@ 2
IV Naan Mudhalvan Course:
Banking, Lending and NBFC Products 2 25 25 50 2
and Services- 1
Total 30 175 425 600 24
Semester VI
III Core Paper XIII - Principles of
5 3 25 75 100 4
Auditing
III Core Paper XIV - Digital Marketing 5 3 25 75 100 4
III Core Paper XV - Web Design (Theory) 5 3 25 75 100 4
III Elective II 4 3 25 75 100 3
III Elective III 5 3 25 75 100 4
IV Skill Based Subject - Computer
Applications: Visual Basic & Web
4 3 25 25 50 3
Designing Practical- VI

IV Project Based Learning: Advanced

Platform Technology / Data Analytics
& Visualization 2 25 25 50# 2
http://kb.naanmudhalvan.in/
BharathiarUniversity_(BU)
V Extension Activities** - - 50 - 50 2
Total 30 225 425 650 26
Grand Total 1040 2560 3600 144
* No Continuous Internal Assessment (CIA). Only University Examinations.
** No University Examinations. Only Continuous Internal Assessment (CIA).
@ University semester examination will be conducted for 50 marks (As per the existing pattern of examination)
and the marks will be converted to 25 marks.
# Naan Mudhalvan Course: CEE will be assessed by Industry for 25 marks and CIA will be done by the course
teacher

List of Elective Papers (Colleges can choose any one of the paper as electives)
A Introduction to ERP
Elective – I B Financial Markets
C Business Finance
A Computer Networks
Elective – II B Brand Management
C Entrepreneurial Development
A Indirect Taxes
Elective – III B Supply Chain Management
C Project Work
FIRST YEAR – SEMESTER – I
Core I - Financial Accounting I

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Core I 6 4 6 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 18
Subsidiary Books –– Trial Balance - Classification of Errors –
Rectification of Errors – Preparation of Suspense Account – Need and
Preparation - Bank Reconciliation Statement.
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
II 18
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.
Annuity Method – Depreciation Fund Method – Insurance Policy Method
III 18
– 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.
Accounting from Incomplete Records
Incomplete Records -Meaning and Features - Limitations - Difference
between Incomplete Records and Double Entry System - Methods of
IV 18
Calculation of Profit - Statement of Affairs Method – Preparation of final
statements by Conversion method.
Average Due Date and Account Current.
V Royalty and Insurance of Claims 18
Meaning – Minimum Rent – Short Working – Recoupment of Short
Working – Lessor and Lessee – Sublease – Accounting Treatment.
Insurance Claims –Calculation of Claim amount-Average clause (Loss
of Stock only)
Total 90
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 in case
CO5
of loss of stock.
Textbooks
1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New Delhi.
2. S.N. Maheswari, Financial Accounting, Vikas Publications, Noida.
Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons, New
3.
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
1. Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya Publications, 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 Cases.
5.
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
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 3 3 3 2 2 2 3 2 2

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

CO5 3 2 3 3 3 2 2 2 3 2 2
TOTAL 15 10 15 15 13 11 10 10 15 10 10

AVERAGE 3 2 3 3 2.6 2.2 2 2 3 2 2

3 - Strong, 2 - Medium, 1- Low

FIRST YEAR – SEMESTER – I

Core Paper II - Computer Applications Practical -I
MS-OFFICE

L T P S Credits Inst. Marks

Basic Knowledge about Computer Syllabus 2025-26

Pre-requisite Version

Course Objectives:
The main objectives of this course is to learn basics of office applications

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
CO1 Create, format, and collaborate on documents K2
CO2 Use MS Excel for data manipulation and analysis K4
CO3 Create and deliver effective presentations K3

CO4 Understanding basics of coding and apply the same in more complex K4
programming in other languages
K1-Remember; K2-Understand; K3-Apply; K4-Analyze; K5-Evaluate; K6-Create

MS – Word 15 Hours
List of Programs:
1. Write a short paragraph on a topic of your choice and do the following operations:
● Apply the "Heading 1" style to the main title of your document.
● Use "Heading 2" for subheadings.
● Justify the paragraph
● Insert a citation for a book or article referred in the paragraph.
● Create a bibliography at the end of the document.
● Share the document with a classmate or instructor for collaboration.
● Use the "Comments" and "Track Changes" features to review and edit each other's
work.
2. Create a survey form using text boxes, checkboxes, and dropdown menus.
● Protect the form so that it can only be filled out and not edited.
● Collect the data for the form created
3. Create a letter template with placeholders for the recipient's name and address.
● Use the Mail Merge feature to create letters for a list of recipients.
4. Record a macro that formats a paragraph with a specific font, size, and colour.
Run the macro on a paragraph to test if it works correctly.

MS Excel 15 Hours
5. Enter the following data into a new Excel sheet:

● Add a new column labelled "Average" next to "History."

● Calculate the average score for each student using the AVERAGE function.
● Create a bar chart to display the average scores of students
● Use a color scale to show the variation in average scores.
● Create a PivotTable to summarize the average score for each subject.

6. Add a new sheet with a list of subjects and their respective credits:

● Use VLOOKUP to add a "Credits" column to the original data sheet, matching subjects
to their corresponding credits.

7. Create a budget tracker with columns for "Income," "Expenses," "Category," and
"Balance."
● Share the workbook with a classmate or instructor for collaboration.
● Use the "Comments" feature to leave notes for each other.
● Track changes made by others and review those changes.
Use the Solver add-in to optimize a budget, ensuring that expenses do not exceed income while
maximizing savings.

MS – PowerPoint 15 Hours
8. Create an infographic presentation that represents your academic achievements and skills
using shapes, icons, and text.
● Convert the bullet points into a SmartArt graphic of your choice.
● Insert a video that is related to your future goals.
● Add background music to play throughout the presentation.
● Upload the presentation to a cloud storage service and share the link with a classmate.
9. Create a new PowerPoint presentation for a photo album.
● Insert at least ten photos and apply the "Photo Album" feature.
● Add captions to each photo.
● Use the "Record Slide Show" feature to record your presentation, including voice
narration and slide timings.
● Save the recorded slide show as a video file.
10. Create a presentation for a topic of Your choice using Text, Images, SmartArt.
● Use Designer feature to add themes, Infographics and transitions
● Open the Slide Master view & modify the slide master to include a custom header with
your name and the date on every slide.
● Add a footer with the slide number on every slide.
● Add a hyperlink to a website related to your topic.
● Insert an action button that links back to the first slide.
● Use the "Rehearse Timings" feature to practice your presentation and set the timings for
each slide.
● Set up your presentation to use Presenter View.
Present while using Presenter View to take advantage of the speaker notes and slide previews.

MS – Access 15 Hours
11. Prepare a payroll for employee database of an organization with the following Details:
Employee id, Employee name, Date of Birth, Department and Designation, Date of appointment,
Basic pay, Dearness Allowance, House Rent Allowance and other deductions if any. Perform
queries for different categories.
12. Create mailing labels for student database which should include at least three Table must have
atleast two fields with the following details: Roll Number, Name, Course, Year, College Name,
University, Address, Phone Number.
13. Gather price, quantity and other descriptions for five products and enter in the Access table and
create an invoice in form design view.

Total Lecture hours 60 Hours

Text Book(s)
1. E Balagurusamy. Computing Fundamentals & C Programming – Tata McGraw-
Hill, Second Reprint 2008
Reference Books
1. Ashok N Kamthane: Programming with ANSI and Turbo C, Pearson, 2002.
2. Henry Mullish & Hubert L.Cooper: The Sprit of C, Jaico, 1996.

AVERAGE 3 2 2.6 2.8 2.2 2 2 2 2 2 2

3 - Strong, 2 - Medium , 1- Low

FIRST YEAR – SEMESTER – II

Core III - Financial Accounting II
Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Core
6 4 6 25 75 100
III
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
LO3 To gain an understanding about partnership accounts relating to Admission and 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..
Unit Contents No. of Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of Interest
I 18
- Default and Repossession - Hire Purchase Trading Account Instalment
System - Calculation of Profit
II Branch and Departmental Accounts 18
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.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of Goodwill
III 18
- 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 - Insolvency of a Partner – One 18
or more Partners insolvent – All Partners insolvent - Garner Vs Murray –
Accounting Treatment - Piecemeal Distribution – Surplus Capital
Method – Maximum Loss Method.
Accounting Standards for financial reporting
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards in India-
V Requirements of International Accounting Standards - Role of 18
Developing IFRS- IFRS Adoption or Convergence in India-
Implementation Plan in India- Ind AS- An Introduction - Difference
between Ind AS and IFRS.
TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems
CO2 To prepare Branch accounts and Departmental Account
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.
2 M C ShuklaTS Grewal&S C Gupta, Advance Accounts, S Chand Publishing, 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, Margham Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr.Venkataraman& others ( 7 lecturers): Financial Accounting, VBH, Chennai.
3 Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications, Mumbai.
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
5 Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New Delhi.
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

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 2 3 3 2 2 2 3 2 2

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

CO5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 16 11 14 15 14 12 11 11 15 11 11

AVERAGE 3.2 2.2 2.8 3 2.8 2.4 2.2 2.2 3 2.2 2.2

3 - Strong, 2 - Medium , 1- Low

FIRST YEAR – Second Semester
Core Paper IV - Database Management Systems -Practical – II

Subject Marks
code L T P S Credits Inst. Hours
CIA External Total
Core
Paper 6 4 6 25 75 100
IV
Learning Objectives
LO1 To understand various kinds of database systems and various models of SQL
LO2 To provide knowledge about various SQL specialities and calculus
LO3 To apply the concepts of SQL DDL commands
LO4 To analyse the SQL DML commands
LO5 To apply the advanced SQL features
Prerequisites: Should have studied Commerce in XII Std..
Unit Contents No. of
Hours
Database System: Introduction: Components of Database System – Database
System. Architecture – Data Independence – Database user - Database
Administrator-Entity – E-R Diagram – Parallel System - Centralized System –
Network System - Storage Structure – Distributed System.
I Approaches & Models: Relational Approaches – Network Approaches - Hierarchical 15
Approaches – Relations –Domains – Attributes – Keys. Relational Algebra:
Traditional & Special Relational Operators – IMS Architecture – Data Structure –
Program Communication Block –Architecture of DBTG – Fundamental & Additional
Operators – Relational Calculus &Tuple Relational Calculus.
SQL: Introduction – Dynamic Statements – Retrieval Operations – Built in Functions –
II DDL & DML Commands – Condition Based Queries. SQL Fundamentals: Integrity – 15
Triggers – Security – Advanced SQL Features – Dynamic & Embedded SQL

PROGRAM 1:

1. Create the Project table with the following fields.

Field Name data type width Constraint Description
III projno number 5 Primary key Project Number 15
location character 20 Project Location
custname character 20 Customer Name
Year number 4 Project Year
2. Create the Employee table with the following fields.

Field Name data type width Constraint Description

empno number 5 Primary key Employee Number
empname character 20 Employee Name
deptno number 5 Foreign key Department Number
Project
projno number 5 Foreign key
Number
Employee
Salary number 8,2
Salary
3. Insert the following data into the tables:

Project Table
PROJNO LOCATION CUSTNAME Year
Chennai Vimal 2005
Coimbatore Vijay 2006
Salem Ramesh 2005
Chennai Ravi 2005
Chennai Suresh 2006
Salem Murali 2005

Employee Table

4. Perform the following queries:

a) Increase the salary of the employees working in department number 10 by 15%.
b) Find the employee number and names of employees who get the salary in the range
20000 and 30000.
c) Find the information about the employees whose name starts with the letter ‘r’.
d) Find the employee names and salary for employees who work in ‘production’
department.
e) Find the details of the employee who gets the maximum salary.
f) Find the department number of all departments which has more than 2 employees
working in it.
PROGRAM 2:
1.
1. CREATE the table WAREHOUSES with the following fields.
Field data type width Constraint
Name
Code Char 15 Primary
Key
Location Char 15 Not Null
Capacity varchar 15 Not Null
2. CREATE the table BOXES with the following fields.

Field Name data type width Constraint

BCode Char 15
Contents Char 15 Not Null
Value varchar 10 Not Null
Warehouse Char Foreign Key(Primary
Key)

3. Perform the following queries.

a) Modify B Code as a Not null in “BOXES” table.
b). In Boxes table Code must be greater than 100 how to evaluate the condition?
c). Insert the value to WAREHOUSES table & Boxes table:

d. Boxes table “contents” contains many duplicate values within it. Retrieve the value
without any duplication.
e. Find the values between 3 and 8 and show the results and Use all Aggregate function
in boxes table (Use Value field)
f. Retrieve the warehouse code along with the average value of the boxes in each
warehouse.
PROGRAM 3:
1. Create the table Pieces with the following fields.
FIELD DATATYPE WIDTH CONSTRAINT DESCRIPTION
NAME
Code Integer 6 Primary key Piece code
IV 15
Name Character 25 Not null
Color Character 10 White or black

2. Create the table providers with the following fields.

FIELD DATATYPE WIDTH CONSTRAINT DESCRIPTION
NAME
Code Character 8 Primary key Providers code
Name Character 25 Not null
State Character 15 Fill it with Tamil Nadu
Phoneno Number 10 Value must be 10

3. Create the table provides with the following fields.

FIELD DATATYPE WIDT CONSTRAINT DESCRIPTION
NAME H
Piece Integer 6 Primary key, Foreign Piececode
key
Provider Character 6 Primary key, Foreign Providers code
key
Price Numeric 8,2 Price of the piece
Qty Numeric 5 Not null Number of
pieces

4.Perform the following queries:

a) Insert the following records into all tables:

Cod Name Color

e
1 Sprocket White
2 Screw Black
3 Nut White
4 Bolt Black
Piece Provide Price Qty
r
1 HAL 10 5
1 RBT 15 7
2 HAL 20 5
2 RBT 15 8
2 TNBC 14 10
3 RBT 50 1
3 TNBC 45 5

Code Name State Phoneno

HAL Clarke Enterprises Tamil nadu 6543980987
RBT Susan Calvin corp. Tamil nadu 9756437206
TNBC Skellington supplies Tamil nadu 9875438790

b. Obtain the names of all providers who supply piece 1.

c. Obtain the name of piece and price from all provides where piece equals to 2.
d. display the details of pieces whose price is in the range of 10 to 50(both values
included).
e. display name and price of the piece in descending order.
f. Select the name of pieces provided by provider with code "HAL".

PROGRAM 4:
1. CREATE the table MANUFACTURERS with the following fields.
Field data widt Constrain Description
Nam type h t
e
Code Integer - Primary Manufacture
key rs code
Nam characte 20 Not null
Wd Name of
e r Manufacture
rs

2. Create the Products table with the following fields.

Field Name data type Constraint Description
Primary
Code Integer Product code
key
Name of the
Name character Not null
products
Price Real Not null Product price
Foreign Manufacturer
Manufacturer Integer
key code

2. Insert the following record

into the tables

4.Perform the following queries

a. Select the name and price in cents (i.e., the price must be multiplied by 100).
b. Select the name and price of all products with a price larger than or equal to $180,
and sort first by price (in descending order), and then by name (in ascending order).
c. Select all the data from the products, including all the data for each product's
manufacturer.
d. Select the average price of each manufacturer's products, showing the
manufacturer's name.
e. Select the names of manufacturer whose products have an average price larger than
or equal to $150.
f. Select the name and price of the cheapest product.
V PROGRAM 5: 15
1. Create the department table as follows

2. Create Employee tables as follows

3. Insert data to the tables as follows:

4. Perform the following queries:

a. Add ‘course name’ column to the department’s table and course name must be ‘bca’
(if not given).
b.Add salary column to employees table and the salary between 10000 and 25000.
c.Additionally, add phone no column to employee table and make sure the number
should be unique.
d.Select all the data of employees that work in department 14.
e.Select all the data of employees whose last name begins with an "S".
F.Select the sum of all the departments' budgets.
PROGRAM 6:

1. CREATE the table MOVIES with the following fields.

Field Name Data Width Constraint
Type
Code Integer 10 Primary key
Title Varchar 30 Not null
Rating Varchar 30

2. CREATE the table MOVIETHEATERS with the following fields.

Field Data Type Widt Constraint
Name h
Code Integer 10 Not Null, Foreign key
Name Varchar 30 Not Null
Movie Integer 20

3. Insert the following values to the created tables.

Movies Table

Movie theaters Table

4. Perform the following queries:

a) Add a new field location to the table Movies theaters.
b) Modify the movie theaters table to set the location column to ‘CBE’ if not given.
c) Insert a new record to table movies.
d) Remove a record from movies table where rating is A and code is 10
e) Set the rating of all unrated movies to "G".
f) Remove movie theaters projecting movies rated "NC-17".
TOTAL 75
CO Course Outcomes
CO1 Recalling various concepts relating to data base management systems
CO2 Illustrate various models of relational data base systems
CO3 Applying SQL DDL commands
CO4 Analysing various SQL DML commands
CO5 Apply the concepts of advanced SQL features
Textbooks
“Database System Concepts”, 6th Edition by Abraham Silberschatz, Henry F. Korth, S.
1
Sudarshan, McGraw-Hill.
2 “Fundamentals of Database Systems”, 7th Edition by R. Elmasri and S. Navathe, Pearson
3 “An introduction to Database Systems”, C J Date, Pearson.
Reference Books
1 “Modern Database Management”, Hoffer , Ramesh, Topi, Pearson
“Principles of Database and Knowledge – Base Systems”, Vol 1 by J. D. Ullman, Computer
2
Science Press
An Introduction to Database Systems – C.J.Date – Addision – Wesley Publications – Seventh
3
Edition 2000.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=T7AxM7Vqvaw
https://www.youtube.com/watch?v=kBdlM6hNDAE&list=PLxCzCOWd7aiFAN6I8CuViBu
2
CdJgiOkT2Y
https://www.youtube.com/watch?v=wjfeGxqAQOY&list=PLrjkTql3jnm-
3
CLxHftqLgkrZbM8fUt0vn

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 2 2 2
2
CO2 3 2 3 2 2 2 2 2 2 2

CO3 3 2 3 2 2 2 2 2 2 2 2

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

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

TOTAL 15 10 15 10 10 10 10 10 10 10 10

AVERAGE 3 2 3 2 2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SECOND SEMESTER

Allied A: Paper II – Principles of Management

L T P S Credits Inst. Marks

Cat
ego

Hours
CIA External Total
ry

Core
4 3 4 25 75 100
II
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..
Unit Contents No. of Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of Management –
Importance - Management Vs. Administration – Management: Science or
I 9
Art - Evolution of Management Thoughts - F. W. Taylor, Henry Fayal, 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 - Tools
II 9
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 – Organization Chart –
III 9
Organization Structure: Meaning and Types - Departmentalization–
Authority and Responsibility – Centralization and Decentralization – Span of
Management.
Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment – Sources
of Recruitment – Modern Recruitment Methods - Selection Procedure –
IV 9
Test- Interview– Training: Need - Types– Promotion –Management Games
– Performance Appraisal - Meaning and Methods – 360 Performance
Appraisal – Work From Home - Managing Work From Home [WFH].
V Directing 9
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].
Total 45
CO Course Outcomes
CO1 Demonstrate the importance of principles of management.
CO2 Paraphrase the importance of planning and decision making in an organization.
CO3 Comprehend the concept of various authorizes and responsibilities of an organization.
CO4 Enumerate the various methods of Performance appraisal
CO5 Demonstrate the notion of directing, co-coordination and control in the management.
Textbooks
1 Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand &Sons Co. Ltd, New Delhi.
2 Dinkar Pagare, Principles of Management, Sultan Chand & Sons Publications, New Delhi.
3 P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill, Noida.
4 L.M. Prasad, Principles of Management, S.Chand & Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani Publications,
5
New Delhi.
Reference Books
1 K Sundhar, Principles Of Management, Vijai Nicholos Imprints Limited, Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill, Sultan Chand and
2
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 Management.
5
Boston The Harvard Business School Press, India.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/management-notes/coordination/
3
coordination/21392

Mapping With Programme Outcomes And Programme Specific Outcomes

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

CO5 3 2 3 3 2 2 2 1 3 2 2
TOTAL 15 10 12 15 11 10 10 8 15 10 11

AVERAGE 3 2 2.4 3 2.2 2 2 1.6 3 2 2.2

3 - Strong, 2 - Medium , 1- Low
SECOND YEAR – SEMESTER – III
Core Paper V - Corporate Accounting
L T P S Credits Inst. Marks
Category

Hours
CIA External Total

Core V 6 4 6 25 75 100

Learning Objectives
LO1 To understand about the pro-rata allotment
LO2 To know the provisions of companies Act under Redemption of Preference shares and debentures
LO3 To learn the form and contents of Financial statements as per Schedule III of Companies Act 2013
LO4 To examine the factors affecting goodwill of a company
LO5 To identify the Significance of International financial reporting standard (IFRS)
Prerequisite: Should have studied Financial Accounting in I Year
Unit Contents No. of Hours
Issue of Shares
Issue of Shares - Forfeiture - Reissue – Pro-rata Allotment – Right Issue – Bonus
I 12
Issue - Underwriting of Shares and Debentures – Underwriting Commission -
Types of Underwriting.
Redemption of Preference Shares & Debentures
Redemption of Preference Shares–Provisions of Companies Act– Capital
Redemption Reserve – Minimum Fresh Issue – Redemption at Premium.
II 12
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 Statements as Per
III Schedule III of Companies Act 2013 – Part I Form of Balance Sheet – Part II Form 12
of Statement of Profit and Loss – Ascertaining Profit for Managerial Remuneration.
Profit Prior to Incorporation.
Valuation of Goodwill & Shares
IV Valuation of Goodwill and Shares - Factors Affecting Goodwill - Methods of 12
Valuation - Acquisition of Business.
Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and its Applicability
in India - Indian Accounting Standards – Meaning – Objectives – Significance –
Accounting Standards in India – Procedures for Formulation of Standards – Ind
V AS – 1 Presentation of Financial Statement, Ind AS – 2 Valuation of Inventories, 12
Ind AS – 7 Cash Flow Statement, Ind AS – 8 Accounting Policies, Changes in
Accounting Estimate and Errors, Ind AS 12 Income Tax Indi AS – 16, Property
Equipment Ind AS – 103, Business Combinations Ind AS 110, Consolidated
Financial Statement.
TOTAL 60
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 To understand the provisions for underwriting commission
CO2 To examine the provisions of issue and redemption of preferences shares and debentures
CO3 To illustrate part I and part II forms
CO4 To value shares and goodwill
CO5 To analyze IND AS 7, 12,16
Textbooks
1 S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New Delhi.
2 R.L. Gupta and M.Radhaswamy, Advanced Accounts Vol I, Sultan Chand, New Delhi.
3 B.Raman, 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.
2 D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann, New Delhi
3 Prof.Mukeshbramhbutt, Devi,CorporateAccountingI, AhilyaPublication, Madhya Pradesh
4 Anil kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house, Mumbai.
5 Prasanth Athma, Corporate Accounting I, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.tickertape.in/blog/issue-of-shares/
2 https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodwillandshares.pdf
3 https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards.html

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2
3 2
CO2 3 2 3 2 2 2 2 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

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

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

TOTAL 15 11 15 10 13 10 10 10 15 10 10
AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

SECOND YEAR – SEMESTER - III

CORE PAPER VI: OBJECT ORIENTED PROGRAMMING USING C++(Theory)

Marks
Category

Inst.
L T P S Credits

External
Hours

Total
CIA
Core VIII 6 4 6 25 75 100

Learning Objectives
LO1 To understand the object technology
LO2 To impart the information on codes and arrays
LO3 To enhance the user functions
LO4 To analyse the classes and objects
LO5 To Enhance reusability features using the concept inheritance
Prerequisite: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
Introduction to Object Technology: Object Oriented Programming Concepts–
OOP Benefits and OOP applications. Elementary C++ Programming: Keywords-
I 12
Variables- Constants/ Literals - Operators- Fundamental Data Types -
Expressions- General Format of a C++ program.
Conditional/Decision Making Statements: if, if-else, else-if ladder nested if and
II switch Statements. Loop Statements: while, do-while, for loop. Jump Statements: 12
break, continue, go to statements -Arrays.
User-Defined Functions: Function Prototyping – Function call - Parameters
III Passing methods- Inline Functions - Function Overloading - Function Overriding– 12
Strings.
Classes and Objects: -Declaring class and objects -Member Functions-Friend
Functions-Passing object to function – Returning object from function.
IV 12
Constructors: Features of constructors – Types of Constructors. Destructors:
Features of Destructor.
Inheritance: Single Inheritance - Multilevel inheritance - Multiple Inheritance -
V Hierarchical Inheritance - Hybrid Inheritance – Polymorphism. 12

TOTAL 60

CO Course Outcomes

CO1 Recall the basics of Building any programming language

CO2 Explain about Arrays with illustration
CO3 Analyse the benefits of using Friend Function
CO4 Develop programs for overloading Unary and Binary Operators
CO5 Access the memory Address of any variable using pointers
Textbooks
1 E.Balaguruswamy, “Object Oriented Programming in C++”, Sixth Edition, 2012,TMH
2 H. Schildt, “The Complete Reference C++”, Fourth Edition, 2002, TMH
3 KanetkarY,” Let us C++”, Third Edition, 1999, BPB Publishers.
Reference Books
1 John R Hubbard, “Programming with C++”, Third Edition, 2009, TMH.
2 Grady Booch, "Object Oriented Analysis and Design", Addison Wesley
3 James RumboughEtal, "Object Oriented Modelling and Design "
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://en.highscore.de/cpp/boost/
2 http://bookboon.com/en/structural-programming-with-c-plus-plus-ebook

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 3 2 3 2 3 3 3 2 2

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

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

TOTAL 15 12 13 10 13 10 13 13 15 10 12

AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.4

3 - Strong, 2 - Medium, 1- Low

SECOND YEAR – SEMESTER – III

ALLIED C: Paper I : MATHEMATICS FOR BUSINESS

Course code TITLE OF THE COURSE L T P C

ALLIED B: PAPER I MATHEMATICS FOR BUSINESS 4 - - 4
Knowledge on Mathematics for Business Syllabus
Pre-requisite 2025
Version
Course Objectives:
The main objectives of this course are to:
1. Understand and apply basics of applications of mathematics in business
2. Makethestudentstobereadyforsolvingbusinessproblemsusingmathematical
operations.
3. Provide insight knowledge about variables, constants and functions.
4. Gaintheknowledgeonintegralcalculusanddeterminingdefiniteandindefinite functions.

ExpectedCourseOutcomes:
Onthesuccessful completionofthe course,studentwill beable to:
1 Understand the basic concepts of arithmetic and geometric series and. K2

2 To remember the methods for solving problems in arithmetic and K1

geometric series
3 Awareofvariables,constantsandfunctionsandevaluatethefirstand second K2
order derivatives.
4 Togainknowledgeonintegralcalculusanddeterminingdefiniteand indefinite K4
functions.
K1-Remember; K2 -Understand;K3 -Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 SET THEORY 12hours

SetTheory–SimpleandCompoundInterest–Effective rate ofInterest

Unit:2 ARITHMETIC AND GEOMETRIC SERIES 12hours

Arithmetic and Geometric series-problems

Unit:3 MATRIX 12hours

Matrix:BasicConcepts–AdditionandMultiplicationofMatrices–InverseofaMatrix–Rank of Matrix -
Solution of Simultaneous Linear Equations

Unit:4 VARIABLES,CONSTANTSANDFUNCTIONS 12hours

Variables,ConstantsandFunctions–LimitsofAlgebraicFunctions–SimpleDifferentiationof Algebraic
Functions – Meaning of Derivations – Evaluation of First and Second Order
Derivatives–MaximaandMinima–ApplicationtoBusiness Problems
Unit:5 ELEMENTARYINTEGRALCALCULUS 10hours
ElementaryIntegralCalculus–DeterminingIndefiniteandDefiniteIntegralsofsimple Functions

Unit:6 CONTEMPORARYISSUES 2 hours

Expertlectures,onlineseminars –webinars

TotalLecturehours 60 hours
Text Book(s)
1 Navanitham,P.A,”BusinessMathematics&Statistics”JaiPublishers,Trichy-21
2 SundaresanandJayaseelan,”IntroductiontoBusinessMathematics”,SultanchandCo&Ltd,Newdel
hi

ReferenceBooks
1 G.K.Ranganath,C.S.Sampamgiram&Y.Rajan-ATextbookBusinessMathematics- Himalaya
Publishing House.

RelatedOnlineContents[MOOC,SWAYAM, NPTEL,Websites etc.]

1 https://www.youtube.com/watch?v=qO1SYFZVmhY
2 https://www.youtube.com/watch?v=LadYhkiVC7Q&list=PLRYPMG3pkUJuucxOLmnRC
-Lj3PmzVmKCD
3 https://www.youtube.com/watch?v=qO1SYFZVmhY&list=PLX2gX-
ftPVXUYjs2g3YiaY0sEfwW-jg5L

CourseDesigned By: Dr.A.Manonmani ,Dr.

SECOND YEAR – SEMESTER – III

SBS– 2: COMPUTER APPLICATIONS: C++(PRACTICAL III)
Marks
Subject Code L T P S Credits Inst. Hours
CIA External Total
Skill Based
4 2 4 25 25 50
Subject
Learning Objectives
LO 1 To understand the program by applying the concept of OOPs.
LO 2 To remember the reusability of C++ program by applying the concept of Inheritance and
Polymorphism.
LO 3 To apply the data files operation technique and solve the given problems in a practical manner.
LO 4 To understand the program by applying the concept of OOPs
LO 5 To apply the data file operation technique and evaluate the program in a practical manner
Prerequisites: Should have studied Commerce in XII
Contents No. of
Hours
OOPS WITH C++
1. Program to calculate depreciation under Straight Line method and Diminishing Balance method
(using class, defining member functions outside the class).
2. Program to calculate depreciation under Diminishing Balance method (Using class, defining member
function inside the class)
3. Program to calculate Economic Order Quantity (using nesting of member function).
4. Program to print the Employees' payroll statement (using control structures).
5. Program to calculate simple Interest and compound Interest (using nested class).
6. Program to calculate net income of a family (using friend function in two classes).
7. Program to print the book list of library (using array of objects).
8. Program to prepare cost sheet (using inheritance).
9. Program to calculate margin of safety (using multilevel inheritance).
10. Program for bank transaction (using constructor and destructor).
11. Program to calculate increase or decrease in working capital using operator overloading.
12. Program to create the student file and prepare the marks slip by accessing the file.
Total 30
CO Course Outcomes
CO1 Compare the different types of languages and find the importance of object-oriented programming
language
CO2 Understand the C++ statements and motivate the students to make use of the statements
CO3 Identify the class structure and develop the program.
CO4 Apply the program by applying the concept of OOPs
CO5 Apply the data file operation technique and evaluate the program in a practical manner
Textbooks
1. E.Balaguruswamy, “Object Oriented Programming in C++”, Sixth Edition, 2012,TMH
2. H. Schildt, “The Complete Reference C++”, Fourth Edition, 2002, TMH
3. KanetkarY,” Let us C++”, Third Edition, 1999, BPB Publishers.
Reference Books
1. John R Hubbard, “Programming with C++”, Third Edition, 2009, TMH.
2. Grady Booch, "Object Oriented Analysis and Design", Addison Wesley
3. James RumboughEtal, "Object Oriented Modelling and Design "
Web Resources
1. http://en.highscore.de/cpp/boost/
2. http://bookboon.com/en/structural-programming-with-c-plus-plus-ebook

Mapping with Programmes Outcomes & Programmes Specific Outcomes:

Cos POs PSOs
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 3 3 2 2 2 3 2 2
CO2 3 2 3 3 3 3 2 2 3 2 2
CO3 3 2 3 3 3 2 3 2 3 2 2
CO4 3 2 3 3 3 3 2 2 3 2 2
CO5 3 2 3 3 3 2 3 2 3 2 2
Total 15 10 15 15 15 12 12 10 15 10 10
Average 3 2 3 3 3 2.4 2.4 2 3 2 2
3- Strong, 2- Medium, 1- low.
THIRD YEAR – SEMESTER –IV
Core Paper VII - Cost Accounting
Marks

Category
Credit Inst.
L T P S
s Hours
CIA External Total

Core VII 6 4 6 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.
Prerequisite: Should have studied Commerce in XII Std.
No. of
Unit Contents
Hours
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost Accounting
I and Financial Accounting - Cost Accounting Vs Management Accounting – 12
Installation of Costing System –Classification of Costs– Cost Centre– Profit Centre
- Preparation of Cost Sheet.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders & Quotations - Reconciliation of Cost and 12
Financial Accounts –Unit Costing-Job Costing.
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials – EOQ –Stores
III Records – Reorder Levels – ABC Analysis - Issue of Materials –Methods of Issue – 12
FIFO – LIFO – Base Stock Method – Specific Price Method – Simple and
Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and Calculation of
IV Wage Payments – Time Wages – Piece Wages – Incentives – Different Methods of 12
Incentive Payments - Idle time–Overtime – Labour Turnover - Meaning, Causes
and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and Apportionment of
Overheads – Basis of Apportionment – Primary and Secondary Distribution -
V 12
Absorption of Overheads – Methods of absorption Preparation of Overheads
Distribution Statement – Machine Hour Rate – Computation of Machine Hour
Rate.
TOTAL 60
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Remember and recall the various concepts of cost accounting
CO2 Demonstrate the preparation and reconciliation of cost sheet.
CO3 Analyze the various valuation methods of material.
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 & Co, New
2
Delhi,
3 Dr.S.N.Maheswari, Principles of Cost Accounting, Sultan Chand Publications, New Delhi
4 T.S.Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications, Chennai
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision Making, 1991,
1
McGraw–Hill, New York.
2 Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani Publishers, New Delhi,
3 V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New 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
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-cost-accounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 3 2 2 2 2 2 3 2 2

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

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

TOTAL 15 10 13 10 10 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2 2 2 2 3 2 2

3 - Strong, 2 - Medium, 1- Low

SECOND YEAR – SEMESTER – IV
Core Paper VIII – Python Practicals IV

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

Core VIII 4 4 4 25 75 100

Learning Objectives:
The main objectives of this course are to:
1. To apply the Python techniques and solve the given problems in a practical manner.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
CO1 know the Numbers, Math functions, Strings, List, Tuples and Dictionaries in K1
Python
CO2 implement Decision Making Statements and Function K3
CO3 inculcate and Apply various skills in Problem Solving K4

CO4 understand and Apply different File handling operations K2

CO5 write, Test and Debug Python Program K5

K1-Remember; K2-Understand; K3-Apply;K4-Analyze; K5-Evaluate;K6-Create

Units Contents No of
hours
1. Write a python program that displays the following Employee information: Employee
name,Address, Mobile number, Company name, Designation,Salary.
2. Program to Remove Characters From a String Using replace function.
3. Python program to find odd or even using a control statement.
4. Write a python program that asks the user to enter a series of positive numbers (The
user should enter a negative number to signal the end of the series) and the program
should display the numbers in order and their sum.

5. Program to demonstrate iteration over Tuple, list, and Dictionary Using for Loops
inPython.

6. Write a python program to add two matrices

7. Program to use the script of a python file from another python file
8. Python Program to Find Factorial of Number Using Recursion
9. Write a python program to writes a text to a file then read and display the values.
10. Program to find the square root and pi value using modules.

Total hours 90 hours

Text Book(s)
1. Wes McKinney, Python for Data Analysis, O’Reilly Media, Inc., 1005 Graven
stein Highway North, Sebastopol.

2. Kenneth A. Lambert – Fundamentals of Python First Programs - Cengage ,New

Delhi

3. Ch Satya Narayana, M Radhika Mani, BN Jagadesh - Python Programming-

Cengage, New Delhi.

Reference Books
1. NA
2.
3.

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 3 3 3 2 3 3 3 2 2

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

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

TOTAL 15 12 15 15 13 10 13 13 15 10 12

AVERAGE 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

SECOND YEAR - SEMESTER IV
STATISTICS FOR BUSINESS
L T P S Credits Inst. Marks
Category

Hours
CIA Externa Total
l
Allied 4 3 4 20 55 75
D:Paper
II

Course Objectives:
The main objectives of the course are able to
1. Provide basic conceptual knowledge on applications of statistics in business.
2. Make the students to be ready for solving business problems using statistical operations.
3. Give a detailed instruction of measurement ofdispersion.
4. Gain the knowledge on application of correlation and regression for
business operations.
5. Analyze interpolation and probability theory and perform the problems.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the basic concepts of arithmetic and geometric mean and K2
different types of data collection.
2 Recall measures of dispersion. K1
3 Execute correlation and regression analysis. K3
4 Understand the different types of moving averages. K2
5 Analyze interpolation and probability K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 INTRODUCTIONS 12 hours

Meaning and Definition of Statistics – Collection of data –– Primary and Secondary -
Classification and Tabulation – Diagrammatic and Graphical presentation Measures of Central
tendency – Mean, Median, Mode, Geometric Mean and Harmonic Mean – simple problems

Unit:2 MEASURES OF DISPERSION 10 hours

Measures of Dispersion – Range, Quartile Deviation, Mean Deviation, Standard Deviation and
Co-efficient of Variation. Skewness – Meaning – Measures of Skewness - Pearson’s and
Bowley’s co-efficient of Skewness.

Unit:3 CORRELATION AND REGRESSION ANALYSIS 12 hours

Correlation –Meaning and Definition –Scatter diagram, Karl Pearson’s co-efficient of
Correlation, Spearman’s Rank Correlation, Co-efficient of Concurrent deviation. Regression
Analysis – Meaning of regression and linear prediction – Regression in two variables – Uses of
Regression

Unit:4 TIME SERIES 12 hours

Time Series – Meaning, Components and Models – Business forecasting – Methods of estimating
trend – Graphic, Semi-average, Moving average and Method of Least squares – Seasonal
Variation – Method of Simple average. Index Numbers – Meaning, Uses and Methods
of construction – Un-weighted and Weighted index numbers – Tests of an Index number – Cost
of living index number.

Unit:5 INTERPOLATION 12 hours

Interpolation: Binomial, Newton’s and Lagrange methods. Probability – Concept and Definition
– Addition and Multiplication theorems of Probability (statement only) – simple problems
based on Addition and Multiplication theorems only.

Unit:6 CONTEMPORARY ISSUES 2 hours

Expert lectures, online seminars – webinars

Total Lecture hours 60 hours

Text Book(s)
1 Statistical Methods by S.P. Gupta
2 Business Mathematics and Statistics by P. Navaneetham
3 Statistics by R.S.N. Pillai and V. Bagavathi

Reference Books
1 Statistics-Theory, Methods & Application by D.C. Sancheti and V.K. Kapoor
2 Applied General Statistics by Frederick E.Croxton and Dudley J. Cowden

Course Designed By:

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S M
CO2 S S M S S
CO3 M S S S S
CO4 S S S M M
CO5 M M S S S
S- Strong; M-Medium; L-Low
SECOND YEAR – SEMESTER – IV
Skill Based Subject 2 - Executive Business Communication
Marks
Category Inst.
L T P S Credits
Hours
CIA External Total

Allied B 3 2 3 25 25 50

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 interview
Prerequisites: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication – Modern
I Communication Methods – Barriers to Communication – E-Communication 12
- Business Letters: Need - Functions – Essentials of Effective Business
Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status Enquiries
II 12
– Complaints and Adjustments – Collection Letters – Sales Letters –
Circular Letters
Banking Correspondence
Banking Correspondence – Types – Structure of Banking Correspondence –
Elements of a Good Banking Correspondence – Insurance – Meaning and
III Types – Insurance Correspondence – Difference between Life and General 12
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 Secretary –
IV Classification of Secretarial Correspondence – Specimen letters – Agenda 12
and Minutes of Report writing – Introduction – Types of Reports –
Preparation of Report Writing
Application Letters
Application Letters – Preparation of Resume – Interview: Meaning –
V 12
Objectives and Techniques of Various Types of Interviews – Public Speech
– Characteristics of a Good Speech
TOTAL 60
CO Course Outcomes
CO1 Acquire the basic concept of business communication.

CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

CO4 Prepare Secretarial Correspondence like agenda, minutes and various business reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan Chand & Sons-
1
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, New
4
Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and Correspondence, S. Chand
5
& Co, Publishers, New Delhi.
Reference Books

1 V.K.Jain and Om Prakash, Business communication, S.Chand, New Delhi.

2 RithikaMotwani, Business communication, Taxmann, New Delhi.

3 Shirley Taylor, Communication for Business-Pearson Publications-New Delhi.

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

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 2 3 2 2 2 2 2 2 2

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

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

TOTAL 15 15 15 15 10 10 10 11 10 10 10

AVERAGE 3 3 3 3 2 2 2 2.2 2 2 2
3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – V

Core Paper IX - Management Accounting
Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Core IX
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 1st Sem.
Unit Contents No. of Hours
Introduction to Management Accounting
Management Accounting – Meaning – Scope – Importance- Limitations -
I 15
Management Accounting Vs Cost Accounting – Management Accounting Vs
Financial Accounting.
Financial Statement Analysis
Analysis and Interpretation of Financial Statements – Nature and Significance
– Types of Financial Analysis – Tools of Analysis – Comparative Statements –
II Common Size Statement – Trend Analysis. Ratio Analysis: Meaning – 15
Advantages – Limitations – Types of Ratios – Liquidity Ratios – Profitability
Ratios -Turnover Ratios – Capital Structure Ratios – Leverage Ratios -
Preparation of Financial Statements from Ratios.
Fund Flow Analysis & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment of Flow of
Funds -Technique of Preparing Funds Flow Statement- Schedule of Changes in
Working Capital-Adjusted Profit and Loss Account - Preparation of Funds
III 15
Flow Statement.
Cash Flow Statements: Meaning – Advantages – Limitations – Preparation of
Cash Flow Statement as per AS 3 – Types of Cash Flows - Operating,
Financing and Investing Cash Flows.
Budgetary Control
IV Budgetary Control: Meaning – Preparation of Various Budgets – Cash Budget 15
- Flexible Budget– Production Budget – Sales Budget.
Marginal Costing : Meaning - Features – Fixed Cost, Variable Cost and Semi
V 15
Variable Cost- Contribution- Marginal Cost Equation- P/V Ratio - Break Even
Point - Margin of Safety – Cost- Volume Profits Analysis- Break Even Point –
Decision Making : Selection Of a Product Mix – Make or Buy Decision –
Discontinuance of a product line – Change or Status quo – Limiting Factors –
Exploring New Markets.
TOTAL 75
THEORY 20% & PROBLEMS 80%
CO 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
1 Jain S.P. &Narang K.L. (2018) Cost and Management Accounting, kalyani publications,
Dr.S.N.Maheswari, Cost and Management Accounting, Sultan chand sons publications, New
2
Delhi.
3 Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers, Chennai.
4 Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press, Chennai.
5 T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting, Margham publications, Chennai.
Reference Books
1 Chadwick – The Essence of Management Accounting, Financial Times Publications, England.
Charles T.Horngren and Gary Sundem –Introduction to Management Accounting, Pearson,
2
Chennai.
Murthy A and Gurusamy S, Management Accounting- Theory &Practice, Vijay Nicole Imprints
3
Pvt. Ltd .Chennai.
4 Hansen - Mowen, Cost Management Accounting and Control, South Western College, India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-analysis-accounting/
1
13300
2 https://accountingshare.com/budgetary-control/
3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

2 3
CO2 3 2 2 2 3 2 2 2 3
CO3 3 2 3 2 3 2 3 3 3 2 2

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

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

TOTAL 15 11 13 10 15 10 13 13 15 10 12

AVERAGE 3 2.1 2.6 2 2 2 2.6 2.6 3 2 2.4

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – V

Core Paper X – Direct Tax

Coursecode L T P C
Core Paper X Direct Tax 6 4
Syllabus 2025-
Pre-requisite Basic knowledge in Tax
version 2026
CourseObjectives:
Themainobjectivesof thiscourseareto:
1. Tounderstandthevariousconceptsofincometaxandrelatedterminologies
2. Tofamiliarizewithcalculation ifincomeunderdifferentheads
3. Tounderstandtheprocess ofsetoffand carryforwardoflosses whilecomputingtotalincome
ExpectedCourseOutcomes:
Onthesuccessfulcompletion ofthecourse,studentwillbeableto:
1 Outlinethevariousterminologiesrelated toincometax K1
2 Understandthemethodofcalculatingandlevyingtax K2
3 Applythe varioustaxlawsand availableprovisions intaxcomputations K3
4 Evaluatetheset offandcarryforwardoflosseswhilecalculatingpersonalincome K5
5 Analyzeself-assessment ofincomeandtax computation K4
K1-Remember; K2-Understand;K3-Apply;K4-Analyze;K5 -Evaluate;K6-Create

Unit:1 15--hours
IncomeTaxAct–DefinitionofIncome–Assessmentyear–PreviousYear–Assessee–Scope of Income
– Charge of Tax – Residential Status – Exempted Income.

Unit:2 15--hours
HeadsofIncome:IncomefromSalaries–IncomefromHouseProperty.

Unit:3 15--hours
ProfitandGainsofBusiness orProfession–IncomefromOtherSources.

Unit:4 15--hours
CapitalGains–Deductions fromGrossTotalIncome.

Unit:5 15--hours
SetoffandCarryforwardoflosses–AggregationofIncome-ComputationofTaxliability – Assessment of
Individuals.

Unit:6 ContemporaryIssues 2 hours

Expertlectures,onlineseminars-webinars
TotalLecture hours 75--hours
Text Book(s)
1 GaurandNarang,“IncomeTaxLawandPractice”KalyanipublishersNewDelhi
ReferenceBooks
1 Dr.HCMehrotra,“Income-taxLawandAccounts”SahithyaBhavanpublishers

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 3 2 3 2 2 2 3 3 2

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

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

TOTAL 15 12 13 10 13 10 10 10 15 13 10

AVERAGE 3 2.2 2.6 2 2.6 2 2 2 3 2.6 2

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – V

Core Paper XI - Software with Visual Basic ( Theory)
L T P S Credits Inst. Marks
Category

Hours
CIA External Total

Core XI 5 4 5 25 75 100

Course Objectives:
The main objectives of this course are to:
1. Develop a front end application using Visual Basic.
2. Enable the students to develop a front end tool for Customer Interaction in Business.
3. Impart knowledge on data controls.
4. Make the students to understand the intrinsic controls.
5. Understand the concept on client and server.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the concept on client and server K1
2 To gain the knowledge on IDE K3
3 Understand the concept on user defined data types K3
4 To gain knowledge on working with controls in VB K2
5 Understand on data controls K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6– Create

Unit:1 INTRODUCTION OF BASICS 15 hours

Introduction – Client/Server – Benefits of Client/Server – Downsizing – Upsizing – Right sizing –
Client/Server Models – Distributed Presentation – Remote Presentation – Remote Data – Distributed
Logic – Distributed Data – Client/Server Architecture – Technical Architecture – Application
Architecture – Two Tier Architecture – Three Tier Architecture OLTP & n Tier Architecture.

Unit:2 INTRODUCTION TO VISUAL BASIC 10 hours

Introduction to Visual Basic – Steps in VB Application – Integrated Development Environment
(IDE) – Menu Bar – Tool Bar – Project Explorer Window – Property Window – Toolbox Properties,
Methods and Events – Event Driven Programming – Working with Forms - Variables – Scope of
Variables – Constants – Data Types.
Unit:3 FUNCTIONS AND PROCEDURES 10 hours
Functions – Procedures – Control Structure : If - Switch – Select – For – While – Do While - Arrays
– User Defined Data Types – Data Type Conversions - Operators – String Functions – Date and
Time Functions.
Unit:4 STANDARD CONTROLS 15 hours
Creating and Using Standard Controls: Form, Label, Text box, Command Button, Check Box,
Option Button, List Box, Combo Box, Picture Box, Image Controls, Scroll Bars – Drive List Box
– Directory List Box - Time Control, Frame, Shape and Line Controls – Control Arrays – Dialog
Menu Editor – Menu Creation
Unit:5 DATA CONTROLS 8 Hours
Data Controls – Data Access Objects (DAO) – Accessing and Manipulating Databases – Recordset –
Types of Recordset – Creating a Recordset – Modifying, Deleting Records – Finding Records - Data
Report – Data Environment – Report - Designer – Connection Object – Command Object – Section
of the Data Report Designer – Data Report Controls.
Unit 6 CONTEMPORARY ISSUES 2 Hours

Expert lectures, online seminars – webinars

Total Lecture hours 60 hours

Text Book(s)

1 Steven Holzner, “VB 6 Programming Black Book”, Dream Tech Press, New Delhi, 2002.

Reference Books

1
N ravanan, “Visual Basic 6.0 in 30 days”, Scitech Publications, (India) Pvt Ltd., Chennai,
. 2001.

K
r Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
i
s 1 https://www.youtube.com/watch?v=-HNNCem5MoQ
h
n 2 https://www.youtube.com/watch?v=bCMWfzPONJg
a
n 3 https://www.youtube.com/watch?v=hfqqRUAXCC0

& Course Designed By:

N
. Mapping with Programme Outcomes

S COs PO1 PO2 PO3 PO4 PO5

a CO1 S S S S S
CO2 M M S S S
CO3 S S S S S
CO4 S S M S S
CO5 S M S S S
S- Strong; M-Medium; L-Low
THIRD YEAR – SEMESTER – V
Core Paper XII– Computer Applications: GST with Tally Practical – V

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

Core
5 4 5 25 75 100
Paper XII

Learning Objectives

C1 To Introduce accounting in Tally prime

C2 To Understand the Preparation of Masters group

C3 To Create the accounting transactions

C4 To Generate the financial statements and MIS reports

C5 To Introduce the GST Calculation to Tally entry

Prerequisites: Should have studied Commerce in XII

UNIT Contents No. of

Hours

1. Create the company with relevant information using tally prime

2. Ledger creation
Capital Accounts Sundry debtors
Opening stock wages
Purchase
Sales
Sundry creditors
Bank account
telephone charges
office rent

3. Prepare an Trial Balance of ABC PVT LTD for the following financial year of
1.4.2020 to 31.3.2021 using ledger creation in tally prime(use amount as opening
balance)

S.No Particulars Rs

1 Capital 26000

2 Stock 10000

3 Debtors 8000

4 Creditors 12000
5 Machinery 20000

4. Prepare Trading Account using tally prime

Particulars Amount

Sales 2,05,000

Sales Return 15,000

Purchase 49,000

Purchase Returns 3000

Opening Inventories 8000

Closing Inventories 30000

5.Prepare the trading and profit and Loss account and balance sheet as on 31st march 2021 in
Tally Prime

Particular Rs Particulars Rs

Capital 3600 Salaries 600

Machinery 700 General Expenses 200

Sales 8,200 Rent 500

Purchase 4000 Return outward 50

Sales Return 100 Debtor 3000

Stock 1-4-2020 1000 cash 400

Drawing 400 carriage on sales 200

Wages 1000 Advertisement 200

Carriage inward 50 Creditor 500

Closing stock 2000

6. Create the following items in tally prime inventory masters

Activity- Stock Group Creation
Stock Item Name Stock Group Stock Category Units of Measure

Oppo A31 Mobile Oppo Mobile Phone 64 GB Storage Nos

OnePlus Nord Mobile OnePlus Mobile Phone 128 GB Storage Nos

Nokia C3 Mobile Nokia Mobile Phone 32 GB Storage Nos

7...Purchasing the following goods from Anita enterprises, Tamilnadu with supplier
invoice 101. Enter in purchase voucher in tally prime with necessary leger creation.
 Computer 100nos Rs.12000
 External Hard Drive 50nos Rs.3500

8. Purchasing the following goods from Ax world, New Delhi with supplier invoice 102.
Enter in purchase voucher in tally prime with necessary leger creation.
Pen driver 300nos Rs.750; Scanner 50nos Rs.25200

9. Sold the following goods to Mr.Murali, Tamilnadu with customer invoice 123. Enter in
sale voucher in tally prime with necessary leger creation.
 Pen driver 50nos Rs.850
 Scanner 10nos Rs.27000

10. Sold the following goods to Ms.Meera, Gujarat with customer invoice 124. Enter in
sale voucher in tally prime with necessary leger creation. Computer 10nos Rs.14000;
External Hard Drive 10nos Rs.4000

11. Enter the following transaction of ANU enterprises

Apr 05 Paid Telephone Charges Rs.2000
Apr 10 Received Commission Rs.30000
Apr 23 An account paid to M/s.ANU ENTERPRISES was Rs.15000 part settlement
against bill no:21
May 01 Purchase goods from M/s.A.P COMPUTERS was Rs.50000 bill no:30 25days
May 13 Depreciation of Machinery @ 10%
May 19 Cash withdraw from bank Rs.10000
May 27 Bank O/D Received Rs.200000

12. Create Godown in tally prime

Particulars Rs Rs

Capital 3,00000

Bills Payable 45000

Cash 1,42,200

Furniture 50000

Bank o/d 80000

Good will 95000

Salary Due 45000

Profit and Loss account 50000

Name of the Godown

Name: Godown: A
Under: primary
Name: Godown B
Under: primary
Stock in hand
Name of the item Qty Rate Godown

External Hard Disk 10nos 8000 each (A-6,B-4)

Internal Hard Disk 7nos 3,000 each (A-5.B-2)

13. Generating the report and print

14. Create a company with all relevant information with enabling GST information
15. Accounting of purchases made from composition dealers and defining GST rate details
at stock item level
JK Traders Purchased the following goods from Rakesh Traders, Karnataka who is a
composition dealer with the supplier invoice number 001 (GST:8%)
Name of item quantity Rate

M S Printer 10 Nos 6000

16. Calculate total GST payable by the XYZ firm for the Following transactions
GST (Feature 28%)
(i)Purchase from Mr.Ajay Local (Delhi) GST No: 07AADCB2230MIZV
 20 PCS, DELL LED ,22 Inch @Rs 9500 each on 1st may
 10 PCS ,HP LED ,21 Inch @ Rs .9200each on 2nd may

(ii)Purchase from Mr.Sunil, Inter-state (Kerala) GST no: 32AAACC417 5D 1Z7

10 PCS HCL Lap Top, i3 @ Rs .19500 each on 1st may
15 PCS Lenovo LapTop i7@ Rs 24500 each on 2nd May

17. A Shop Keeper is selling a TV for taxable value of Rs. 30,000 GST Charged is 28
%.Calculate SGST, CGST & GST.

18. A Shop Keeper is selling a TV with discount offer of 10 % on the taxable value of Rs.
30,000 .Calculate SGST, CGST, GST and Total amount .GST Charged at 28 %

19. How to pass purchase and sales entries with GST in Tally prime
1. July – Goods purchase from Chennai Mobiles RS. 3, 20, 000 + GST 18 %
VIVO V20 (HSN:8175) 20 nos Rs .10000
VIVO V 20 10 nos Rs.12000
pro(HSN:8175)

2 Iuly –Cash Purchase from Chennai Mobiles RS 50000 /-+18% inventories

VIVO V 20 2 NOS Rs 10000
(HSN:8175)

VIVO V 20 pro 3 nos Rs.12000

(HSN:8175)

JULY 1 Goods sold to Chandra Mobiles Rs 2, 35,000. + 18 %

Inventories

VIVO V20 10 nos Rs .15 000

(HSN:8175)

VIVO V 20 pro 5 nos Rs.17000

July 2 Cash sales to chandru Mobiles Rs 1, 26,000 + 18% GST

Inventories
VIVO V20 5 nos Rs .15 000 2% Discount
(HSN:8175)

VIVO V 20 pro 5 nos Rs.17000 2% Discount

(HSN:8175)

20. Exporting the returns (GSTR-1, GSTR-2, GSTR -3B and uploading in GST portal

Total 45

CO Course Outcomes

CO1 Understand accounting entries in Tally prime

CO2 Understand the creations of Masters group

CO3 Understand the accounting transactions entry in Tally

CO4 Generate the financial statements and MIS reports

CO5 Understand the GST Calculation in Tally entry

Textbooks

Tally Education Pvt. Ltd, Official Guide To Financial Accounting Using Tally.ERP
1 9, BPB Publications, 2018
2 Shraddha Singh, Tally ERP 9 (Power of Simplicity), V&S Publishers, 2015

3 Nadhani, Tally .ERP 9 Training Guide, BPB Publications, 2009

Reference Books

1. Vinod Kumar (Educator), Tally.ERP 9 Made Easy, Vinod Kumar,2016

Dinesh Maidasani, Straight To The Point - Tally.ERP 9, Laxmi Publications Pvt.

2. Limited, 2010

3. Asok K Nadhani, GST Accounting with Tally .ERP 9, BPB Publications, 2018

Web Resources

1. https://www.youtube.com/watch?v=QC4ghSZVpsE

2. https://www.youtube.com/watch?v=rG_eHA3vN1I

3. https://www.youtube.com/watch?v=xwpJ5QX9WEU

Mapping with Programmes Outcomes & Programmes Specific Outcomes:

Cos POs PSOs

1 2 3 4 5 6 7 8 1 2 3

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

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

CO3 3 2 3 3 3 2 3 2 3 2 2

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

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

Total 15 10 15 15 15 12 12 10 15 10 10

Average 3 2 3 3 3 2.4 2.4 2 3 2 2

3- Strong, 2- Medium, 1- low.

THIRD YEAR – SEMESTER – V

Skill based Subject – Business Law

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

SBS 3 2 3 25 25 50

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
Prerequisites: Should have studied Commerce in XII Std..

Unit Contents No. of Hours

Introduction

I An introduction – Definition – Objectives of Law - Law: Meaning and 8

its Significance, Definition, Nature, Objectives, Sources, Problems of
Mercantile Law

Elements of Contract

Indian Contract Act 1872: Definition of Contract, Essentials of Valid

II Contract, Classification of Contract, Offer and Acceptance – 7
Consideration – Capacity of Contract – Free Consent - Legality of
Object – Contingent Contracts – Void Contract

Performance Contract

Meaning of Performance, Offer to Perform, Devolution of Joint

III liabilities & Rights, Time and Place of Performance, Reciprocal 7
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 Surety’s

IV Liability, Kinds of Guarantee, Rights of Surety, Discharge of Surety – 7
Bailment and Pledge – Bailment – Concept – Essentials and Kind -
Duties and Rights of Bailor and Bailee – Law of Pledge – Meaning –
Essentials of Valid Pledge, Pledge and Lien.

Sale of Goods Act 1930:

V Definition of Contract of Sale – Formation - Essentials of Contract of 8

Sale - Conditions and Warranties - Transfer of Property –Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid Seller

TOTAL 37

CO Course Outcome

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

Textbooks

1 N.D. Kapoor , Business Laws- Sultan Chand andSons, 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 andSons, 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.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 www.cramerz.comwww.digitalbusinesslawgroup.com

2 http://swcu.libguides.com/buslaw

3 http://libguides.slu.edu/businesslaw

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 2 3 2 2 2 2 2 2 2

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

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

TOTAL 15 10 13 15 10 10 10 10 10 10 10

AVERAGE 3 2 2.6 3 2 2 2 2 2 2 2

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – VI

Core Paper XIII - Principles of Auditing

Marks
Credit Inst.
Category L T P S
s Hours
CIA External Total
Core XIII 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 acquire a detailed knowledge on verification of assets and liabilities
LO4 To illustrate the role of auditors in company.
LO5 To provide insights into the concept of Corporate Social Responsibility
Prerequisite: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
Introduction to Auditing: Meaning and Definition of Auditing –Distinction
between Auditing and Accounting – Objectives – Advantages and Limitations
I of Audit – Scope of Audit – Classifications of Audits – Audit of Banking,
15
Insurance, Non-Profit Organizations and Charitable Societies, Trusts,
Organizations.
Audit Procedures and Documentation: Audit Planning – Audit Programme
– Procedures - Internal Audit - Internal Control – Internal Check – Vouching –
II 15
Cash and Trade Transactions - Verification and Valuations of Assets and
Liabilities.
Verification and Valuation of Assets and Liabilities: Verification and
Valuation of Assets and Liabilities – Auditor’s position regarding the
III 15
valuation and verifications of Assets and Liabilities – Depreciation – Reserves
and Provisions – Secret Reserves
Company Auditor: Appointment and Removal of Auditors – Rights, Duties
and Liabilities of Auditor – Professional Conduct and Ethics in Auditing -
Audit Report - Recent Trends in Auditing - Information Systems Audit (ISA)
IV 15
– Impact of Computerization on Audit Approach – Online Computer System
Audit – Types of Online Computer Systems – Procedure of Audit under ISA
System.
Corporate Social Responsibility: Concept of CSR, Corporate Philanthropy,
Strategic Relationship of CSR with Corporate Sustainability - CSR and
V 15
Business Ethics, CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013.
TOTAL 75
CO Course Outcomes
CO1 Define auditing and its process.

CO2 Compare and contrast essence of internal check and internal control.
CO3 Acquire a detailed knowledge on verification of assets and liabilities.
CO4 Identify the role of auditors in companies.
CO5 Appraise the implications of Corporate Social Responsibility
Textbooks

1 1. Dinkar Pagare, Principles and Practice of Auditing,Sultan Chand & Sons, New Delhi
1. B. N. Tandon, S. Sudharsanam & S.Sundharabahu, Practical Auditing, S.Chand & Sons New
2
Delhi.
2. Dr.T.R. Sharma, Dr.Gaurav Sankalp, Auditing & Corporate Governance, Sahithya Bhawan
3
Publications, Agra
4 ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd, New Delhi.
Reference Books
1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing, Emerald Group
Publishing Limited, Bingley
2 3. Dr.T.R. Sharma, Auditing, Sahithya Bhawan Publications, Agra

3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech Press, New Delhi.
4 4. Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.
NOTE: Latest Edition of Textbooks May be Used
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

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 3 2 3 2 3 3 3 3 2

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

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

TOTAL 15 12 13 10 13 10 13 13 15 13 10

AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2.6 2

3 - Strong, 2 - Medium , 1- Low

SEMESTER-VI
Core Paper XIV - Digital Marketing

Course code TITLE OF THE COURSE L T P C

Core XIV DIGITAL MARKETING 5 4
Syllabus
Pre-requisite Basic knowledge in Digital Marketing Version 2025-26
Course Objectives:
Themainobjectives ofthis course areto:
1. ToUnderstandthe importanceofdigital marketing
2. ToGain Knowledge on digitalmarketingmix
3. ToUnderstand thevarious conceptsin digitalmarketing
4. ToAcquireknowledgeoninteractivemarketing
5. ToKnowledge on legal issues relatedto digitalmarketing
ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,studentwillbeableto:
1 Identifyandassessthe impactofdigitaltechnologyintransformingthe business K2
environmentandalso thecustomerjourney
2 Understandhowmarketersthink,conceptualize,testcontinuouslytooptimizetheir K4
product searchon digitalplatforms
3 Illustrate howthe effectivenessof adigital marketing campaign canbemeasured K2
4 Demonstratetheir skillsin digitalmarketingtoolssuch asSEO,Social media, and K1
Bloggingforengagingthe digitalgeneration
5 Appreciate theneed forregulatoryframework fordigitalmarketingin India. K2
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6-Create

Unit:1 INTRODUCTION 12-hours

Introduction-Concept,scope,andimportanceofdigitalmarketing.Traditionalmarketingversus digital
marketing. Challenges and opportunities for digital marketing. Digital penetration in the Indian
market. Digital marketing landscape: an overview.

Unit:2 DIGITAL MARKETING MANAGEMENT 12-hours

Digital-marketingmix.Segmentation,Targeting,Differentiation,andPositioning:Concept,levels,and
strategies in a digital environment; Digital technology and customer- relationship management. Digital
consumers and their buying decision process.

Unit:3 DIGITAL MARKETING PRESENCE 12-hours

Concept and role of Internet in marketing. Online marketing domains. The P.O.E.S-M framework.
WebsitedesignandDomainnamebranding.Searchengineoptimization:stages, typesoftraffic,tactics. Online
advertising: types, formats, requisites of a good online advertisement. Buying models. Online public
relation management. Direct marketing: scope and growth. E-mail marketing: types and
strategies.

Unit:4 INTERACTIVE MARKETING 12-hours

Interactive marketing: concept and options. Social media marketing: concept and tools. Online
communitiesandsocialnetworks.Blogging:typesandrole.Videomarketing:toolsandtechniques.
Mobilemarketingtools.PPCmarketing. Payment options.

Unit:5 ETHICAL AND LEGAL ISSUES 10-hours

Ethicalissuesandlegalchallengesindigitalmarketing.Regulatoryframeworkfor digitalmarketin gin
India.

Unit:6 CONTEMPORARY ISSUES 2hours

Expert lectures,onlineseminars-webinars

TotalLecture hours 60-hours

Text Book(s)
1 Chaffey,D,F.E.Chadwick,R.Mayer,andK.Johnston.InternetMarketing:Strategy, Implementation,
and Practice. Pearson India (2015)
2 Kotler,Philip,HermawanKartajaya,andIwanSetiawanDigitalMarketing:4.0 (2017).
3 MovingfromTraditional toDigital.PearsonIndia
ReferenceBooks
1 Frost,Raymond D.,Alexa Fox,and JudyStrauss E-Marketing.Rutledge(2018).
2 Gupta,SeemaDigitalMarketing.Mc GrawHillEducation(India) Private Ltd.(2018).
3 Kapoor,Neeru.E-Marketing,Pinnaclelearning
RelatedOnlineContents [MOOC,SWAYAM, NPTEL,Websites etc.]
1
2
4

CourseDesigned By:
THIRD YEAR – SEMESTER – VI
Core Paper XV - Web Design (Theory)

Marks
Category
Inst.
L T P S Credits
Hours
CIA External Total

Core Paper
4 1 4 5 25 75 100
XV
Learning Objectives
LO1 Explaining the concept of Web design and its applications.
LO2 Detailed description for Internet Domains and establishing Connectivity Internet.
LO3 Structuring the HTML tags, Lists, Tables, Frames, Forms and Forms elements
LO4 Emphasizing the DHTML Style Sheets, linking a Style Sheet and Web page designing
LO5 Elaborating the concept of JavaScript Document Object Model and Cookies
Prerequisites: Should have studied Commerce in XII Std..
Contents No. of
Unit
Hours
Internet: Basic Concepts – Communicating on Internet – Internet Domains – Internet
I Server Identities – Establishing Connectivity on the Internet 12

Introduction to HTML: Anchor Tag – Hyperlink - Head and Body Section – Heading -
II Horizontal Ruler – Paragraphs – Tags - Images and Picture – Lists – Tables – Frames - 12
Forms and forms elements.
DHTML and Style sheets: Defining styles - Elements of style - Linking a style sheet to a
III html documents - Inline style - External style sheets - Multiple styles- Web page designing. 12

Introduction to Java script: Advantage of JavaScript - Data type - Variable – Array -

IV 12
Operator and Expression - Control and looping Constructs - Functions - Dialog Boxes.
JavaScript Document Object Model: Event Handling - Form Object - Built in Object -
V User Defined Object-Cookies 12

TOTAL 60

CO Course Outcomes
CO1 Demonstrate Internet Basic concepts and Internet Domains
CO2 Impart Lists, Frames and Table to the Forms and Forms Elements
CO3 Elaborate DHTML Style Sheets and Element of the Style
CO4 Representation of JavaScript Data types, Control and Looping and Functions.
CO5 Pointing out Form object, User Defined Object and Cookies
Textbooks
Ivan Bayross, “Web Enabled Commercial Application Development using HTML, JavaScript,
1
DHTML and PHP”, Fourth Edition, 2010, BPB Publications
Harvey M. Deitel, Paul J. Deitel, Tem R. Nieto, “Internet & World Wide Web – How to program”,
2
Third Edition, 2002, Prentice Hall
3 Using HTML 4, XML & JAVA by Eric Ladd & Jim O’Donell (Platinum Edition) (PHI)

Reference Books
1 Hirdesh Bharadwaj, Web designing, Paper Back, 2016
2 Brain D Miller, Principles of web design, Allworth Publications, 2022
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://books.google.co.in/books?
id=BrASwbtAGGUC&pg=PA69&source=gbs_selected_pages&cad=2#v =onepage&q&f=false
https://www.google.co.in/books/edition/Principles_of_Web_Design/qFk1EAAAQBAJ?hl=en&
2
gbpv=1&dq=web%20design&pg=PA1977&printsec=frontcover

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 2 2 3 2 3 3 3 2 2

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

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

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 - Strong, 2 - Medium , 1- Low

SEMESTER-VI
Skill Based: Computer Applications: Visual Basic & Web Designing Practical- VI

Course code TITLE OF THE COURSE L T P C

Computer Applications: Visual Basic & Web
Designing Practical- VI

Skill Based - - 4 3

Pre-requisite Basic Knowledge on Computers

Course Objectives:
The main objectives of the program are:

1. To acquire the knowledge on application of Visual basic.

2. To apply the concepts of vb in business applications.
3. To develop programs using visual basic.
4. To design the form for performing programs in IDE environment.
5. To develop the students to perform the practical programs in VB.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the basic concepts computer applications using Oracle for K2
maintaining the database.
2 Create different databases using access application for developing the K4
business transactions
3 Gain the knowledge on creating database using oracle. K2
4 Gain knowledge on application of oracle statements to extract the K4
particular data base.
5 Gain the knowledge on developing employees and salary databases K2
using oracle.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 –
Create
1. Design a form with text box to perform the alignment and format function.

2. Design a form to display the list of products by declaring array function.

3. Design a form to calculate capital budgeting technique by declaring finance

function and variable declaration using option button (Radio/Check box).

4. Design a form to display an advertisement banner using image box control with string
function.

5. Design a form to compute cost of capital using finance function in visual basic using check
box.

6. Design a form to perform working capital analysis by declaring finance function using flex
grid control.

7. Design a form to display Break-even analysis using line and chart controls, by
declaring variables.

8. Design a form to present product details like purchases, sales, profit,etc by

declaring array functions and present the details in a rich text box(RTF).

9. Design a form to display Product Life Cycle using slider control.

10. Design a Pay Slip for an organization and create a data base using
using SQL and Data Control.

11. Design the form to display the highlights of the budget using
option button and animation.

12. Design a supermarket bill to display the sales invoice, and create a
database using Data Control, option button, , check box, date picker,
etc.

13. Design the form to create a bank customer database by declaring

simple array and multiple arrays using Data Control.

14. Design a form to calculate minimum, maximum, reorder, reorder

quantity, EOQ and display the inventory control records using data
object.

15. Design the form to display tree view and list of folders and files from a
directory of an organization.

Course Designed By:

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5

CO1 S S M S S
CO2 S M S S M
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S
S- Strong; M-Medium; L-Low

ELECTIVES

THIRD YEAR – SEMESTER – V

Elective – I A: Introduction to ERP
Category L T P S Credits Inst. Marks
Hours
CIA External Total

Elective – I 5 4 5 25 75 100

Learning Objectives
LO1 To understand the ERP and its risks and benefits
LO2 To be aware of ERP solutions and functional modules
LO3 To analyse the ERP implementation
LO4 To apply the post implementation and maintenance of ERP
LO5 To examine of emerging trends in ERP
Prerequisites: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
Introduction: Overview of enterprise systems ñ Evolution - Risks and benefits -
I Fundamental technology - Issues to be consider in planning design and 12
implementation of cross functional integrated ERP systems
ERP Solutions and Functional Modules: Overview of ERP software solutions-
II Small, medium and large enterprise vendor solutions, BPR and best business 12
practices - Business process Management, Functional modules
ERP Implementation: Planning Evaluation and selection of ERP systems -
Implementation life cycle - ERP implementation, Methodology and Frame
III 12
work- Training ñ Data Migration - People Organization in Implementation-
Consultants, Vendors and Employees.
Post Implementation: Maintenance of ERP- Organizational and Industrial
IV 12
impact; Success and Failure factors of ERP Implementation.
Emerging Trends on ERP: Extended ERP systems and ERP add-ons -CRM,
V SCM, Business analytics - Future trends in ERP systems-web enabled, Wireless 12
technologies, cloud computing.

TOTAL 60

CO Course Outcomes
CO1 Illustrate the Pros and cons of ERP
CO2 Describe the different modules of ERP
CO3 Enumerate the implementation of ERP
CO4 Analyze the success and failure factors of ERP implementation
CO5 Discuss the cloud computing
Textbooks
1 Alexis Leon, ERP demystified, second Edition Tata McGraw-Hill,200
Sinha P. Magal and Jeffery Word, Essentials of Business Process and Information System,
2
Wiley India,2012
3 Jagan Nathan Vaman, ERP in Practice, Tata McGraw-Hill,2008
Reference Books
1 Alexis Leon, Enterprise Resource Planning, second edition, Tata McGraw-Hill,2008
2 Mahadeo Jaiswal and Ganesh Vanapalli, ERP Macmillan India,2009
3 Vinod Kumar Grag and N.K. Venkita krishnan, ERP- Concepts and Practice, PHI,2006
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.google.co.in/books/edition/Enterprise_Resource_Planning/Z0M8BAAAQBAJ?
1
hl=en&gbpv=1&dq=Introduction%20to%20ERP&pg=PP1&printsec=frontcover
https://www.google.co.in/books/edition/Enterprise_Resource_Planning_Systems/7fzMFG-
2
tCmkC?hl=en&gbpv=1&dq=Introduction%20to%20ERP&pg=PP1&printsec=frontcover
https://www.google.co.in/books/edition/Enterprise_Resource_Planning/oTS-aoVMsykC?
3
hl=en&gbpv=1&pg=PP1&printsec=frontcover

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 3 3 3 2 3 3 3 2 2

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

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

TOTAL 15 12 15 15 13 10 13 13 15 10 12

AVERAGE 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – V

Elective – I B: Financial Markets

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective – I 5 4 5 25 75 100

Learning Objectives
LO1 To understand the environment of financial markets
LO2 To understand the various types in financial market
LO3 To understand the role of SEBI in secondary Market
LO4 To learn the banking institutions as a financial intermediaries
LO5 To Learn the various modern age financial instruments
Prerequisites: Should have studied Commerce in XII Std..
Contents No. of
Unit
Hours
Financial Markets
Financial Markets – Structure of Financial Markets – Financial Investment – Money
I Market in India – Indian Capital Markets – Difference between Money Market and Capital 12
Market – Classification and object of Indian Money Markets and Structure of Capital
Markets.
Markets for Corporate Securities
II Markets for Corporate Securities – New Issue Markets – Functions Issue Mechanism – 12
Merchant Banking - Role and Functions of Merchant Bankers in India – Under writing
Secondary Markets
III 12
Secondary Markets – Stock Exchange – Role of Secondary Market – Trading in Stock
Exchange – Various Speculative Transactions – Role of SEBI – Regulation of Stock
Exchange
Banks as Financial Intermediaries
IV Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI – 12
LIC – GIC – UTI – Mutual Funds – Investments Companies.
New Modes of Financing
New Modes of Financing – Leasing as Source of Finance – Forms of leasing – Venture
V Capital – Dimension Functions – Venture Capital in India – Factoring – Types – Modus 12
Operandi of Factoring – Factoring as Source of Finance – Securitization of assets –
Mechanics of Securitization- Utility of Securitization – Securitization in India

TOTAL 60

CO Course Outcomes
CO1 Recall the fundamental concepts of financial markets
CO2 Know about the markets for corporate securities
CO3 Know about secondary markets.
CO4 Gain knowledge about banks as financial intermediaries.
CO5 Understand about new methods of financing.
Textbooks
1 Essentials of Business Finance - R.M. Sri Vatsava

2 Financial Management –Saravanavel

3 Financial Management - L.Y. Pandey

Reference Books
1 Financial Management - M.Y. Khan and Jain
2 Principles of Financial Management - S.N. Maheshwari
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=28HpCMWfc7k&t=1s
2 https://www.youtube.com/watch?v=UwHk3EK7M3I

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 2 2 3 2 3 3 3 2 2

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

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

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – V

Elective – I C: Business Finance
Marks

Category
L T P S Credits Inst. Hours
Externa
CIA Total
l

Elective - III 4 1 4 5 25 75 100

Learning Objectives

LO1 Introduce the concepts of business finance.

LO2 Understand about the financial plans

LO3 Know about the capitalization of the financial sources.

LO4 Understand about the capital structure

LO5 Know about the different sources of finance

Prerequisites: Should have studied Commerce in XII

UNIT Contents No. of

Hours

Business Finance: Business Finance: Introduction – Meaning –

I Concepts - Scope – Function of Finance Traditional and Modern 12
Concepts – Contents of Modern Finance Functions.
II Financial Plan: Financial Plan: Meaning - Concept – Objectives 12
– Types – Steps – Significance – Fundamentals
Capitalisation: Capitalisation - Bases of Capitalisation – Cost
Theory – Earning Theory – Over Capitalisation – Under
III 12
Capitalisation: Symptoms – Causes – Remedies – Watered Stock
– Watered Stock Vs. Over Capitalisation

Capital Structure: Capital Structure – Cardinal Principles of

Capital structure – Trading on Equity – Cost of Capital – Concept
IV 12
– Importance – Calculation of Individual and Composite Cost of
Capital

Sources and Forms of Finance: Source: External or Internal;

Duration: Permanent – Short, Medium or long-term. Type:
V Ordinary (equity) shares - Loan stock - Retained earnings - Bank 12
lending – Leasing - Hire purchase - Government assistance -
Venture capital – Franchising
Total 60

CO Course Outcomes

CO1 Introduce the concepts of business finance

CO2 Understand about the financial plans

CO3 Know about the capitalization of the financial sources.

CO4 Understand about the capital structure

CO5 Know about the different sources of finance

Textbooks

1. Essentials of Business Finance - R.M. Sri Vatsava

2. Financial Management – Saravanavel

3. Financial Management - L.Y. Pandey

Reference Books

1. Financial Management - S.C. Kuchhal

2. Financial Management - M.Y. Khan and Jain

3. Financial Management Theory and Practice - Prasanna Chandra

Web Resources

https://www.youtube.com/watch?v=28HpCMWfc7k&t=1s
1.
https://www.youtube.com/watch?v=UwHk3EK7M3I
2.

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 3 2 2 3 2 3 3 3 2 2

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

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

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – VI

Elective – II A: Computer Networks
Category L T P S Credits Inst. Marks
Hours
CIA External Total
Elective II 4 3 4 25 75 100

Learning Objectives
Study the basic taxonomy and terminology of the computer networking and enumerate the layers of OSI
LO1
model
LO2 To Acquire knowledge of physical layer
LO3 To Apply the data link layer in Networks
LO4 To analyse the network layer and design issues
LO5 To imply of transport layer and transport protocol
Prerequisite: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
Introduction: Uses of Computer Networks – Network Hardware- Network Software 12
I OSI Reference Model – TCP/IP Reference Model.
Physical Layer: Guided Transmission media – Wireless Transmission – Public 12
II switched Telephone Network –Local Loop – Trunks – Multiplexing- Switching.

Data Link Layer: Design Issues- Error Detection and Correction- Simplex Stop and 12
III Wait Protocol- Sliding Window Protocol.

Network Layer: Design Issues – Routing Algorithm- IP Protocol – IP Addresses 12

IV
Internet Control Protocols.
Transport Layer: Addressing- Connection Establishment-Connection Release. 12
V Internet Transport Protocol: UDP-TCP. Application Layer: DNS- Electronic Mail-
World Wide Web
TOTAL 60
CO Course Outcomes
CO
Illustrate the usage of computer networks and functions of each layer in OSI and TCP/IP model
1
CO
Implications of Physical layer, and apply them in real time applications.
2
CO
Design of Data link layer
3
CO
Design of network link layers and generate IP Address
4
CO Design of transport layer and Protocols needed for end –end delivery of packets Role of layer in real
5 time applications

Textbooks
1 Andrew S. Tanenbaum, “Computer Networks”, Fourth Edition, 2008, PHI
2 Behrouz and Forouzan, “Data Communication and Networking”, Third Edition, 2006, TMH
3 Tanenbaum, A. S. (2004). Computer Networks. Pearson Education
Reference Books
1 Couch Digital and Analog communication systems, MacMillan publishing Co, 1990.
William Stallings , Data and Computer Communications, MacMillan Publishing Co, second edition
2
1989
3 Prokis, J.Q, Digital Communications, Mcgraw Hill , 1983
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://ceit.aut.ac.ir/~91131079/SE2/SE2%20Website/Lecture%20Slides.html
https://www.google.co.in/books/edition/Computer_Networks/J_1SAAAAMAAJ?hl=en&gbpv=0&bsq=
2
computer%20networks

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 3 2 3 2 2 2 3 2 2

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

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

TOTAL 15 10 13 10 12 10 10 10 15 10 10
AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – VI

Elective – II B: Brand Management
Category L T P S Credits Inst. Marks
Hours
CIA External Total
Elective II 4 3 4 25 75 100

Learning Objectives
LO1 Conceptualize an idea about brand and related terms.
LO2 Provide insight about various forms of brand associations
LO3 Deliver a detailed knowledge on banding impact.
LO4 Develop the students to know more about branding rejuvenate
LO5 Have better understanding on branding strategies
Prerequisite: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
Basic Understanding of Brands 12
Introduction- Basic understanding of brands – concepts and process – significance of
I a brand – brand mark and trade mark – different types of brands – family brand,
individual brand, private brand – selecting a brand name – functions of a brand –
branding decisions – influencing factors.
Brand Associations 12
II Brand Associations: Brand vision – brand ambassadors – brand as a personality, as
trading asset, Brand extension – brand positioning – brand image building
Brand Impact 12
Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty
III
programmes – brand equity – role of brand manager – Relationship with
manufacturing – marketing finance - purchase and R & D – brand audit
Brand Rejuvenation 12
Brand Rejuvenation: Brand rejuvenation and re-launch, brand development through
IV
acquisition takes over and merger – Monitoring brand performance over the product
life cycle. Co-branding.
Brand Strategies 12
V Brand Strategies: Designing and implementing branding strategies – Case studies

TOTAL 60
CO Course Outcomes
CO
Recall various terms and concepts relating to branding
1
CO
Understand on brand vision and image building
2
CO
Evaluate the dimensions of branding impact
3
CO
Differentiate specific components of branding and co-branding
4
CO
Explain the emerging trends in designing branding
5

Textbooks
1 Kevin Lane Keller, “Strategic brand Management”, Person Education, New Delhi, 2003.
2 Lan Batey Asian Branding – “A great way to fly”, Prentice Hall of India, Singapore 2002
3 Jean Noel, Kapferer, “Strategic brand Management”, The Free Press, New York, 1992
Reference Books
1 S.Ramesh Kumar, “Managing Indian Brands”, Vikas publishing House (P) Ltd., New Delhi, 2002
2 Jagdeep Kapoor, Brandex, Biztantra, New Delhi, 2005
Emmanuel Mogaji, Brand Management ( An Introduction Through Storytelling), Springer International
3
Publishing, 2021
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=3iw2609DEuY
https://www.youtube.com/watch?v=nwc68CNAxTM&list=PLP1K8RwG01-
2
eTBzOSDVpQOjiCZ3Z8Hn08

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 3 2 3 2 2 2 3 2 2

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

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

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – VI
Elective – II C : Entrepreneurial Development

Category L T P S Credits Inst. Marks

Hours
CIA External Total
Elective III 5 4 5 25 75 100

Learning Objectives

LO1
To student should be well versed in concept relating to Entrepreneurship.
LO2 To gain knowledge on Financial Institutions which provides finance and services to the entrepreneurs.
LO3 To know about the incentives and subsidies
LO4 To aware of the Start-up Process
LO5 To understand the various financial packages for Business
Prerequisite: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
Concept of Entrepreneurship 12
Concept of entrepreneurship: Definition Nature and characteristics of
I entrepreneurship – function and type of entrepreneurship phases of EDP.
Development of women entrepreneur & rural entrepreneur – including self-
employment of women council scheme.
The Start-Up Process 12
II The start-up process, Project identification – selection of the product – project
formulation evaluation – feasibility analysis, Project Report.
Institutional Service to Entrepreneur 12
III Institutional service to entrepreneur – DIC, SIDO, NSIC, SISI, SSIC, SIDCO –
ITCOT, IIC, KUIC and commercial bank
Institutional Finance to Entrepreneurs 12
IV Institutional finance to entrepreneurs: IFCI, SFC, IDBI, ICICI, TIIC, SIDCS, LIC and
GIC, UTI, SIPCOT – SIDBI commercial bank venture capital
Incentives and Subsidies 12
Incentives and subsidies – Subsidized services – subsidy for market. Transport – seed
V
capital assistance - Taxation benefit to SSI role of entrepreneur in export promotion
and import substitution
TOTAL 60
CO Course Outcomes
CO
Conceptualize the Entrepreneurship.
1
CO
Make the students to aware the start-up process.
2
CO
Know the institutional service to entrepreneur
3
CO
Gain the knowledge on institutional finance to the entrepreneur
4
CO
Know about the incentives and subsidies
5
Textbooks
1 Entrepreneurial Development – C.B.Gupta and N.P.Srinivasan
2 Fundamentals of Entrepreneurship and Small Business –Renu Arora &S.KI.Sood
3 Entrepreneurial Development – S.S.Khanka
Reference Books
1 Entrepreneurial Development – P.Saravanavel
2 Entrepreneurial Development – S.G.Bhanushali
3 Entrepreneurial Development – Dr.N.Ramu
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=hBDQGEwAvJ4
2 https://www.youtube.com/watch?v=vXKoRWAhJVg

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 3 2 3 2 2 2 3 2 2

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

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

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – VI

Elective – III A: Indirect Taxes
Category L T P S Credits Inst. Marks
Hours
CIA External Total
Elective III 5 4 5 25 75 100

Pre-requisite Basic knowledge in Tax

Course Objectives:

The main objectives of this course are to:

1. To understand the applicability of indirect taxes in India
2. To familiarize with the calculation and execution of goods and service tax in India
3. To understand the working of custom law in India
Expected Course Outcomes:

On the successful completion of the course, student will be able to:

1 Recall various concepts relating to Indirect tax regime in India K1

2 Analyze the concept and applicability of GST in businesses K4

3 Compare the GST regime with other indirect tax laws prior to it K2

4 Illustrate GST system in own business and other prototypes K2

5 Examine the custom law and related duties and taxes K4

K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 12-- hours

Meaning of Tax and Taxation - Types of Taxes: Direct and Indirect Taxes - Features – Merits
and Limitations - Comparison of Direct and Indirect taxes. Constitutional basis of Taxation in
India- Methods of levying Indirect Taxes: Advoleram and Specific. Contribution of
Indirect taxes to Government Revenues
Unit:2 15-- hours

Good and Services Tax in India - Introduction – Concept of GST - Need for GST - Advantages of
GST. Structure of GST in India: Dual Concept – CGST- SGST- UTGST-IGST. Subsuming of
Taxes- GST Rate Structure in India. GST Council: Structure and Functions.
Unit:3 15-- hours

Levy and Collection under CGST and SGST Acts: Meaning of important terms: Goods, Services,
Supplier, Business, Manufacture, Casual Taxable Person, Aggregate Turnover, Input Tax and
Output Tax. Taxable Event under GST: Concept of Supply - Time of supply - Value of Taxable
supply. Composite and Mixed Supplies. Input Tax Credit: Meaning - Eligibility and Conditions for
availing Input Tax Credit. Reverse Charge Mechanism under GST. Composition Levy: Meaning
and Applicability.
Unit:4 15--hours

Levy and Collection under Integrated Goods and Services Tax Act: Meaning of important terms:
Integrated tax, Intermediary, Location of the Recipient and Supplier of Services, and Zero-rated
Supply. Nature of Supply: Intra-State Supply and Inter-State Supply - Place of Supply of Goods or
Services: Meaning and Determination. Procedures under GST: Procedure for Registration -
Persons Liable for Registration - Compulsory Registration and Deemed Registration. E-Way Bill
under GST: Meaning and Applicability. Filing of Returns: Types of GST Returns and their Due
Dates.
Unit:5 16--hours
Introduction to Customs Laws in India: The Customs Act 1962 - The Customs Tariff Act 1975 -
Basic Concepts - Taxable Event - Levy and Exemptions from Customs Duty - Types - Methods
of Valuation- Abatement of Duty on Damaged or Deteriorated Goods - Customs Duty Draw
Back.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars
Total Lecture hours 75--hours
Text Book(s)
1
Indirect Taxes Law and Practice - V.S.Datey. Taxmann Publications, New Delhi.
2 Indirect Taxes: GST and Customs Laws - R.Parameswaran and P.Viswanathan,
Kavin Publications, Coimbatore.
Reference Books
1 GST Law and Practice - S.S.Gupta, Taxmann Publications, New Delhi.
2 Indirect Taxation - V.Balachandran. Sultan Chand & Co. New Delhi
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 https://tutorstips.com/wp-content/uploads/2019/03/Goods-and-Services-Tax-In-India-
Ebook-.pdf
2 https://www.bing.com/videos/search?
q=gst+video+youtube&view=detail&mid=7DFF9357992F1E0E36717DFF93
57992F1E0E3671&FORM=VIRE

Course Designed By:

Mapping with programme outcomes

PO1 PO2 PO3 PO4 PO5
CO1 S S M M M

CO2 S S M M M
CO3 S M M M M

CO4 S S M M M

CO5 S S M M M

THIRD YEAR – SEMESTER – VI

Elective – III B: Supply Chain Management

Category L T P S Credits Inst. Marks

Hours
CIA External Total
Elective II 4 3 4 25 75 100

Learning Objectives
LO1 Conceptualize an idea about supply chain management.
LO2 Provide insight about economies of scale in supply chain.
LO3 Deliver a detailed knowledge on networking the supply chain
LO4 . Develop the students to know more about network design for supply chain management
LO5 Have better understanding of emerging trends and regulatory mechanisms in supply chain
Prerequisite: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
Supply Chain Management 12
Supply Chain Management – Global Optimization – importance – key issues –
I
Inventory management – economic lot size model. Supply contracts – centralized vs.
decentralized system
Supply Chain Integrates 12
II Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on
grocery industry – retail industry – distribution strategies
Strategic Alliances 12
Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits –
III
retailer – supplier partnership – advantages and disadvantages of RSP – distributor
Integration
Procurement and Outsourcing 12
IV Procurement and Outsourcing: Outsourcing – benefits and risks – framework for
make/buy decision – e-procurement – frame work of e-procurement
Dimension of Customer Value 12
Dimension of customer Value – conformance of requirement – product selection –
V
price and brand – value added services – strategic pricing – smart pricing – customer
value measures
TOTAL 60
CO Course Outcomes
CO
Recall various terms and concepts relating to supply chain
1
CO Understand various forms of supply and demand in supply chain
2
CO
Evaluate the applications to e-business
3
CO
Differentiate specific network design in certain and uncertain situations
4
CO
Explain the emerging trends in supply chain and the regulatory mechanisms
5
Textbooks
1 Rushton, A., Oxley, J & Croucher, P (2nd Edition, 2000). Handbook of Logistics and Distribution
2 Michael H. Hugos, Essentials of Supply Chain Management, Wiley, 2018
3 Janat Shah, Supply Chain Management (Text and Cases), Pearson Education, 2016
Reference Books
1 Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith. (2nd Edition, 2004).
Anthony M. Pagano, Matthew Liotine, Technology in Supply Chain Management and Logistics
2
(Current Practice and Future Applications), Elsevier Science, 2019
3 David Blanchard, Supply Chain Management Best Practices, Wiley, 2021
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=lZPO5RclZEo&t=40s
2 https://www.youtube.com/watch?v=raqi4gjMLm8&t=23s

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 3 2 3 2 2 2 3 2 2

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

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

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

THIRD YEAR – SEMESTER – VI

Elective – III C: Project Work
Category L T P S Credits Inst. Marks
Hours
CIA External Total
Elective III 5 4 5 25 75 100

Learning Objectives
LO1 The students will get on-the-job training and experience.
LO2 The students will gain knowledge on problem identification and solutions
LO3 The students will gain a complete knowledge on the program and the course outcome
LO4 To Learn the various statistical Packages available for data analysis
LO5 To Understand the compiling of the report writing
Prerequisite: Should have studied Commerce in XII Std..
Unit Contents No. of Hours
12
I Select the topic and learn the literature review

12
II Problem identification and will frame tool for collecting data

12
III Practical exposure on the framed objective.

12
IV Learn the procedure of compiling the collected data by using analysis
12
V Learn the ability of report writing, and will get complete knowledge of the course.

TOTAL 60
CO Course Outcomes
CO
Explain about how to collect literature
1
CO
Implement problem identification and will frame tool for collecting data
2
CO
Evaluate and get practical exposure on the framed objective.
3
CO
Execute and generate the procedure of compiling the collected data by using analysis
4
CO
Summarize and execute report writing, and will get complete knowledge of the course.
5

Textbooks
C.R. Kothari, “Research Methodology Methods and Techniques”, Second Edition, New Delhi: New
1
Age International publisher, 2004
Handbook of Research Methodology ( A Compendium for Scholars & Researchers), Edu creation
2
Publishing, 2021
3 Dr. B.N. Gupta, Research Methodology, SBPD Publications, 2022
Reference Books
1 Ranjit Kumar, Research Methodology: A Step-by-Step Guide for Beginners, SAGE Publications, 2014
2 Robert B Burns, Introduction to Research Methods, SAGE Publications
3 R. Panneerselvam, Research Methodology, PHI Learning, PHI Learning, 2014
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 Nandan Bhattacharya, Rajat Acharyya, Research Methodology for Social Sciences, Routledge, 2020
2 Pagadala Suganda Devi, Research Methodology ( A Handbook for Beginners), Notion Press, 2017

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

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