b.com (professional accounting) 2015 - 2018 batch...syllabus for b.com (professional accounting)...
TRANSCRIPT
Syllabus for
B.Com (Professional Accounting) 2015 - 2018 Batch
Knowledge Wisdom Compassion
SREE SARASWATHI THYAGARAJA COLLEGE An Autonomous
NAAC Re-Accredited with ‘A’ Grade, ISO 9001:2008 Certified Institution (Affiliated to
Bharathiar University, Coimbatore & Approved by UGC & AICTE, New Delhi) Palani
Road, Thippampatti, Pollachi - 642 107
PERSONAL MEMORANDA
1. Register Number :
2.
Name
:
3.
Class
:
4.
Father’s Name and Occupation
:
5.
Permanent Residential Address
:…………………………………………..
…………………………………………
…………………………………………
PIN ………………………………………
6. Residential Phone No : STD Code ……………………………..
: Phone No……………………………....
: Mobile No……………………………..
7. Temporary Address :…………………………………………..
…………………………………………
…………………………………………
8. Temporary Phone No : STD Code ……………………………..
: Phone No……………………………....
: Mobile No……………………………..
9. Day Scholar / Hosteller :
10. Blood Group :
INDEX
Page No.
1. Scheme of Examinations & Syllabus
a. Scheme of Examinations 01 - 03
b. Semester-wise Syllabus 04 – 48
c. Curriculum Structure of UG Programs 49
d. Examination Pattern under Autonomy 50 – 60
e. Students Grievance Form 61
----------------------------------------------------------------------------------------------------------------
a. SCHEME OF EXAMINATION AND SYLLABUS
1
S.No
Spl Course
Code
Sem
Part
Type
Course
Hours
Credits
Int
Ext
Tot
`
A
BPA1T51A
BPA1T51B
BPA1T51C BPA1T41D
I
I
Language–I
Tamil- I
Hindi – I
Malayalam – I French – I
6
3
25
75
100
2 Z BPA1T52 I II Language-II English for Enrichment-I 6 3 25 75 100
3 Z BPA1T53 I III Core – 1 Fundamentals of Accounting 5 5 25 75 100
4 Z BPA1T54 I III Core – 2 Organization & Management Fundamentals 5 4 25 75 100
5 Z BPA1T25 I III Allied – 1 General Economics 6 5 25 75 100
6 Z BPA1T26 I IV FC - 1 Environmental Studies 1 2 50 --- 50
7 Z ------- 1 IV Yoga 1 --- --- --- ---
Total 30 22 175 375 550
8
A
BPA2T51A
BPA2T51B
BPA2T51C
BPA2T41D
II
I
Language–I
Tamil- II
Hindi – II
Malayalam – II
French – II
6
3
25
75
100
9 Z BPA2T52 II II Language-II English for Enrichment-II 6 3 25 75 100
10 Z BPA2T53 II III Core – 3 Financial Accounting 5 5 25 75 100
11 Z BPA2T54 II III Core - 4 Company Law 5 4 25 75 100
12 Z BPA2T45 II III Allied – 2 Business Mathematics 6 5 25 75 100
13 Z BPA2T26 II IV FC – 2 Value Education and Human Rights 1 2 50 - 50
14 Z BPA2P57 1I IV Yoga 1 1 50 - 50
Total 30 23 225 375 600
15 Z BPA3T51 III III Core - 5 Advanced Financial Accounting 6 5 25 75 100
16 Z BPA3T52 III III Core – 6 Financial Management 6 5 25 75 100
17 Z BPA3T53 III III Core – 7 Auditing and Assurance 5 4 25 75 100
18 A BPA3T44 III III Allied – 3 Business Statistics 6 5 25 75 100
19 Z BPA3T55 III IV SBE - 1 Business Valuation Management 5 2 25 75 100
20
A
BPA3T56A
BPA3T56B
BPA3T36C
III
IV
NME – 1
Basic Tamil – I Advanced Tamil – I English for Competency – I
2
2
-
75
75
Total 30 23 125 450 575
SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS), POLLACHI
SCHEME OF EXAMINATIONS AND SYLLABI FOR B.Com (PROFESSIONAL ACCOUNTING) (CBCS)
WITH EFFECT FROM 2015 – 2016 ACADEMIC YEAR ONWARDS BATCH CODE: N5 MEDIUM OF INSTRUCTION : ENGLISH PROGRAMME CODE: BPA
S.No
Spl Course
Code
Sem
Part
Type
Course
Hours
Credits
Int
Ext
Tot
21 Z BPA4T51 IV III Core – 8 Cost Accounting 6 5 25 75 100 22 Z BPA4T52 IV III Core – 9 Corporate Accounting – I 6 5 25 75 100 23 Z BPA4T53 IV III Core – 10 Marketing Management 4 4 25 75 100 24 Z BPA4T24 IV III Allied - 4 Operations Research 6 5 25 75 100 25 Z BPA4T55 IV IV SBE - 2 Security Analysis and Portfolio Management 3 2 25 75 100 26 Z BPA4P56 IV IV SBE - 3 Business Application Software - MS office 3 2 40 60 100
27
A
BPA4T57A
BPA4T57B
BPA4T37C
IV
IV
NME – 2
Basic Tamil – II
Advanced Tamil - II
General Knowledge & English for
Competency – II
2
2
-
75
75
28 Z BPA4T58 IV IV Extra Credit Course Mathematics for Competitive Examinations# 4 2
# 100# -- 100
#
29 Z --- IV Project - 1 Summer Internship Training * - - - - -
Total 30+4# 25+2# 165+ 100# 510 625+ 100# 30 Z BPA5T51 V III Core – 11 Corporate Accounting – II 6 5 25 75 100 31 Z BPA5T52 V III Core – 12 Banking Theory, Law & Practice 5 4 25 75 100 32 Z BPA5T53 V III Core – 13 Income Tax Law and Practice – I 6 5 25 75 100
33
A
BPA5T54A
BPA5T54B
BPA5T54C
V
III
Elective – 1
Commercial Law Management Information System Brand Management
6
5
25
75
100
34 Z BPA5P55 V IV SBE - 4 Business Application Software - Tally 4 2 40 60 100 35 Z BPA5T26 V IV SBE - 5 Strategic Management 3 2 25 75 100
36 Z BPA5R27 V IV Extra Credit Course Summer Internship Training # - 1
# - 50# 50
#
37
A BPA5P28A BPA5P28B
V
V
EA
NSS / Sports
Grade System
Total 30 23+1# 165 435+50# 600+50# 38 Z BPA6T51 VI III Core – 14 Management Accounting 5 4 25 75 100 39 Z BPA6T52 VI III Core – 15 Income Tax Law and Practice – II 5 4 25 75 100 40 Z BPA6T73 VI III Core – 16 Customs Duty and Goods and Services Tax 5 4 25 75 100
41
A
BPA6T54A
BPA6T54B
BPA6T54C
VI
III
Elective – 2
Insurance Law E – Commerce Supply Chain Management
6
5
25
75
100
42
A
BPA6T55A
BPA6T55B
BPA6T55C
VI
III
Elective – 3
Industrial Law Enterprise Resource Planning Human Resource Management
6
5
25
75
100
43 Z BPA6T56 VI IV SBE - 6 Corporate Compliance Management 3 2 25 75 100
Total 30 24 150 450 600
Grand Total 140 + 3# 3600+150
#
2
3
* - Evaluated at the end of V Semester; FC - Foundation Course; NME - Non Major Elective; SBE - Skill Based Elective; EA - Extension Activities.
# - These are courses conducted during the special hours with extra credit. Extra Credits & Marks: Does not include for Cumulative Grade Point Average [CGPA]
CLASSIFICATION OF TOTAL CREDITS:
S.No Type No. of Courses Credits S.No Type No. of Courses Credits
01 Languages 2 6 07 Non-Major Electives 2 4
02 English 2 6 08 Environmental Studies 1 2
03 Core 16 72 09 Value Education 1 2
04 Allied 4 20 10 Yoga 1 1
05 Electives 3 15 Total Credits 140
06 Skilled based Course 6 12 Extra Credits 3*
S.No Serial Number
Spl Z For Compulsory one and A To X for Alternatives (Shall be Indicated along with Code Connected by a Hyphen Mark)
Code Code Number for Each of the Course
Sem I To X For First Semester To Last Semester (Six For UG Programmes And Four / Six / Ten For PG Programmes)
Part I To V For UG Programmes And Blank Space For PG Programmes
Type Nature of the course
Course Title of the Paper
Hours Contact Allocated for Each Course
Credits Credit Weightage Allocated for Each Course and Total for Each Programme
Int Maximum Internal Marks Allocated for Each Course
Ext Maximum External Marks Allocated for Each Course
Total Maximum Total Marks Allocated for Each Course
----------------------------------------------------------------------------------------------------------------
b. SEMESTER-WISE SYLLABUS
4
SEMESTER-WISE SYLLABUS
SEMESTER – I: Kjy gUtk]
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Credits: 3 Course Code: BPA 1T51A
Total Instructional hours - 75
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SEMESTER – I:
Part I HINDI I
Credits : 3 Course Code : BPA 1T51B
Total Instructional hours - 75 (Prose, Non-detailed Text, Grammar & Translation Books Prescribed:
1. PROSE: NUTHAN GADYA SANGRAH Editor: Jayaprakash
(Prescribed Lessons – only 6)
Lesson 1 – Bharthiya Sanskurthi
Lesson 3 - Razia
Lesson 4 – Makreal Lesson 5- Bahtha Pani Nirmala
Lesson 6 – Rashtrapitha Mahathma Gandhi
Lesson 9 – Ninda Ras
Publisher: Sumitra Prakashan Sumitravas, 16/4 Hastings Road, Allahabad – 211 001.
2. NON DETAILED TEXT: KAHANI KUNJ.
Editor: Dr.V.P.Amithab. (Stories 1 -6 only)
Publisher: Govind Prakashan Sadhar Bagaar, Mathura, Uttar Pradesh – 281 001.
3. GRAMMAR: SHABDHA VICHAR ONLY
(Noun, Pronoun, Adjective, Verb, Tense, Case Endings) Theoretical & Applied
Book for reference : Vyakaran Pradeep by Ramdev.
Publisher : Hindi Bhavan, 36, Tagore Town, Allahabad – 211 002.
4. TRANSLATION: English- Hindi only.
Anuvadh Abhyas – III (1-15 lessons only)
Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai -17.
5. COMPREHENSION: 1 Passage from ANUVADH ABHYAS – III (16- 30)
Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai- 17.
6
SEMESTER – I Part I
MALAYALAM I Credits: 3 Course Code: BPA 1T51C
Total Instructional hours - 75
Prose, Composition & Translation
This paper will have the following five units:
Unit I & II Novel
Unit III & IV Short story
Unit V Composition & Translation
Text books prescribed:
Unit I & II Naalukettu – M.T. Vasudevan Nair (D. C. Books, Kottayam, Kerala)
Unit III & IV Nalinakanthi – T.Padmanabhan (D. C. Books, Kottayam, Kerala)
Unit V Expansion of ideas, General Essay and Translation of a simple passage from
English about 100 words) to Malayalam
Reference books:
1. Kavitha Sahithya Charitram –Dr. M. Leelavathi (Kerala Sahithya Academy,
Trichur)
2. Malayala Novel Sahithya Charitram – K. M.Tharakan (N.B.S. Kottayam)
3. Malayala Nataka Sahithya Charitram – G. Sankarapillai (D.C. Books, Kottayam)
4. Cherukatha Innale Innu – M. Achuyuthan (D.C. Books, Kottayam)
5. Sahithya Charitram Prasthanangalilude - Dr. K .M. George, (Chief Editor) (D.C.
Books, Kottayam
SEMESTER – I:
Part I FRENCH I
Credits: 3 Course Code: BPA 1T41D
Total Instructional hours - 75
Prescribed text : ALORS I
Units : 1 – 5
Authors : Marcella Di Giura Jean-Claude Beacco
Available at : Goyal Publishers Pvt Ltd
86, University Block
Jawahar Nagar (Kamla Nagar) New Delhi – 110007
Tel : 011 – 23852986 / 9650597000
PART – II ENGLISH FOR ENRICHMENT- I
Course Code: BPA1T52
Credits: 3 Total Instructional hours - 75
Course Objective: To expose students to the various facets of literature and thereby to
enhance them in comprehending the efficiency of English language.
Skill Set To Be Acquired: On successful completion of the course, the students should have
acquired.
Language skills with literary appreciation and critical thinking.
Comprehension Skill
A flair for English language
7
UNIT I (15 Hours)
All The World’s A Stage- William Shakespeare-5
Our Present Generation- C.E.M. Joad-4
A Poison Tree- William Blake-3
Parts of speech and Sentence pattern
UNIT II (15 Hours)
I’m Getting Old- Robert Kroetsche
Mahatma Gandhi- V.S.Srinivasa Shastri
The Adventure of The German Student-Washington Irving
Voice
UNIT III (16 Hours)
Mending Wall-Robert Frost
The Last Leaf-O.Henry
A Noiseless Patient Spider - Walt Whitman
Narration
UNIT IV (15 Hours)
La Belle Dame Sans Merci-John Keats
A Dissertation Upon Roasted Pig-Charles Lamb
To An Unborn Pauper Child-Thomas Hardy
Tenses
UNIT V (14 Hours)
Refugee Mother And Child- Chinua Achebe
On Superstition- A.G. Gardiner
Some Curious Western Culture
Sparrows-K. Ahmad Abbas
Suggested Reading
The Radiant English Anthology, Prof. Gangadhar P.Kudari, Dept Of English, Gadag,
Macmillan Limited, 2008
Short Stories: Narration. An Anthology Of Short Stories M.M. Lukose, Formerly Professor Of English, Kottayam, Macmillan.
SEMESTER – I
PART III - FUNDAMENTALS OF ACCOUNTING
Course Code: BPA1T53
Credits: 5 Total Instructional hours: 60
Course Objective: To gain working knowledge of the principles and procedures of
accounting and their application to different practical situations. Skill sets to be acquired: To familiarize students with the fundamentals aspects of accounting.
UNIT I (12 Hours) Introduction of Accounting: Meaning and Scope of accounting – Accounting Principles,
Concept and Conventions – Journal –Ledger – Subsidiary Books excepting Bills Receivable and Bills Payable book – Trial Balance.
UNIT II (12 Hours)
Bank Reconciliation Statements: Reconciliation between Cash Book and Pass Book –
Rectification of Errors – Bills of Exchange.
8
UNIT III (12 Hours)
Preparation of Final Accounts – Trading Profit & Loss Account and Balance Sheet (with
adjustments).
UNIT IV (12 Hours)
Non-Trading concern – Income and Expenditure Account – Receipts and Payments Account
– Average Due Date
UNIT V (12 Hours)
Consignments – Valuation of stock – Normal loss – Abnormal loss – Joint ventures excluding
memorandum.
Note: The syllabus will have 20% Theory and 80% problems.
TEXT BOOK
1. T.S.Reddy & A.Murthy, ―Financial Accounting‖, Margham Publication, Chennai
(2012)
REFERENCE BOOKS:
1. T.S Grewal, ―Introduction to Accountancy‖, S.Chand & Company Ltd, 8th
revised
edition 2013.
2. S.R.N Pillai & Bhagavathi, ―Introduction to Accountancy‖, S.Chand & Company Ltd.
(2002).
3. Jain & Narang, ―Advanced Accountancy, 7threvised edition, 2008. 4. K.L.Nagarajan, N.Vinayagakam, P.L Nagarajan, ―Principles of Accountancy‖, S.Chand
& Company Ltd, reprint 2010.
SEMESTER – I
PART III - ORGANIZATION AND MANAGEMENT FUNDAMENTALS
Course Code: BPA1T54
Credits: 4 Total Instructional hours: 60
Course Objective: To gain basic knowledge in Organizational Management
Skill set to be acquired: To understand the concept of business management.
UNIT I (12 Hours)
Nature and Scope of Business – Objectives – Characteristics – Difference between business
and profession. Trade – Types of Trade – Difference between Trade and Commerce
UNIT II (12 Hours)
Forms of Business Organization – sole trader – Partnership firms – Joint stock Company –
Co operative societies – Hindu Undivided Family.
UNIT III (12 Hours)
Management: Definition – Nature – Levels of Management – Principles of Management –
Functions of Management. Planning: Definition – nature – importance – Steps – types –
Decision making: Definition – Characteristics – Process.
UNIT IV (12 Hours)
Organization: Definition – Importance – Principles – Process – Types. Departmentation –
Delegation – Decentralization. Direction: Definition – Characteristics – Importance –
Principles.
UNIT V (12 Hours)
Co – ordination: Definition – Nature – Need – Principles – Techniques – Controlling:
Definition – Nature – Process – Techniques.
9
TEXT BOOKS 1. Dinkar Pagare, Principles of Management, Sultan Chand & Sons, 23 Daryaganj, New
Delhi, (fifth thoroughly Revised Edition 2013). 2. C.B Gupta, Business Organisation, Sultan Chand & Sons, 23 Daryaganj, New Delhi,
(Thoroughly Revised Edition) (2008).
REFERENCE BOOKS 1. P.C.Tripathi & P.N.Reddy, Principles of Management, Tata McGraw – Hill Publishing
Company Ltd, 7 West Patel Nagar, New Delhi.(2008) 2. L.M.Prasad, Principles and Practice of Management, Sultan Chand & Sons, 23
Daryaganj, New Delhi, edition 2007.
SEMESTER – I
PART III – ALLIED: GENERAL ECONOMICS
Course Code: BPA1T25
Credits: 5 Total Instructional hours: 75
Course Objective: To provide basic knowledge of economics and understand the concepts and principles of economics.
Skill set to be acquired: On successful completion, the student should have understood the
general economics.
UNIT I (15 Hours)
Definition – Nature - Scope of economics - Meaning and Determinants of demand - Law of
demand - Elasticity of demand - Theory of consumer’s behavior - Marshallian approach and
Indifference curve approach.
UNIT II (15 Hours)
Factors of production - Laws of returns - Returns to scale - Cost concepts – Revenue –
concepts - Break even analysis.
UNIT III (15 Hours)
Meaning and Types of market - Price and Output determination and equilibrium of firm and
industry - Perfect competition - Monopoly – Discriminating monopoly - Monopolistic
competition - Oligopoly.
UNIT IV (15 Hours)
Nature of Indian economy - Role of different sectors: Agriculture, Industry, and Service
sectors in the development of the Indian economy - National income of India - Concepts,
Significance and Measurement of National income.
UNIT V (15 Hours)
Definition and functions of money - Quantity theory of money - Inflation and effect of
inflation on production and distribution of wealth - Control of inflation – Basic understanding
of tax system of India - Direct and Indirect taxation - Deficit finance system.
TEXT BOOKS:
1. Dewett.K.K - Modern Economic Theory - Scand & company ltd.
2. Managerial Economics, M.L.Jhingan, J.K.Stephen, Vrinda Publications (p) ltd, 2nd
Edition 2012.
REFERENCE BOOKS:
1. Jhingan M.L - Micro Economic Theory - Konark publisher’s pvt Ltd. (1987)
2. Ruddar Dutt & Sundram K.P.M-Indian Economy- Scand & company ltd.(1993)
3. Seth.M.L-Principles of Economics-Lakshmi Narain Agarwal.(1991)
4. Seth.M.L-Money, Banking, International trade- Lakshmi Narain Agarwal Educational
Publishers, Agra, (1991).
10
SEMESTER – I
PART IV - ENVIRONMENTAL STUDIES
Course Code: BPA1T26
Credit: 2 Total Instructional Hours: 27
Course Objective: To provide knowledge about the natural resources and associated problems, eco systems, bio diversity and its conservation and environmental pollution.
Skill sets to be acquired: On successful completion the students are expected to have the
practical exposure to local area environmental assets, and its uses. Also knows about the
polluted site and its causes.
UNIT I (6 Hours)
Natural Resources and Associated Problems: Definition, scope and importance - Need for
public awareness - Natural resources - Forest resources: use and over-exploitation,
deforestation, case studies. Timber extraction, mining, dams and their effects on forests and
tribal people. Water resources: use and over- utilization of surface and ground water, floods,
drought, conflicts over water, dams- benefits and problems Mineral resources: Use and
exploitation, environmental effects of extracting and using mineral resources, case studies.
Food resources: world food problems, changes caused by agriculture and overgrazing, effects
of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies.
Energy resources: growing energy needs, renewable and non-renewable energy sources, use of
alternate sources. Case studies. Land resources: land as a resource, land degradation, man
induced landslides, soil erosion and desertification. Role of an individual in conservation of
natural resources. . Equitable use of resources for sustainable lifestyles.
UNIT II (5 Hours)
Ecosystems: Concept of an ecosystem - Structure and function of an ecosystem. - Producers,
consumers and decomposers. - Energy flow in the ecosystem. - Ecological succession. - Food
chains, food webs and ecological pyramids. - Introduction, types, characteristic features,
structure and function of the following ecosystem: - Forest ecosystem. - Grassland ecosystem.
-Desert ecosystem. -Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
UNIT III (5 Hours)
Biodiversity and its Conservation: Introduction – Definition: genetic, species and ecosystem
diversity. - Biogeographical classification of India. -Value of biodiversity: consumptive use,
productive use, social, ethical. Aesthetic and option values - Biodiversity at global, National
and local levels. - India as a mega – diversity nation. Hot-spots of biodiversity. Threats to
biodiversity: habitat loss, poaching of wildlife man-wildlife conflicts. Endangered and endemic
species of India. Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.
UNIT IV (5 Hours)
Environmental Pollution: Definition - Causes, effects and control measures of: - Air pollution,
Water pollution, Soil pollution, Noise pollution, Thermal pollution - Solid Waste Management:
Causes, effects and control measures of urban and industrial wastes. - Role of an individual in
Prevention of Pollution. - Pollution Case Studies. - Disaster Management: Floods,
Earthquake, Cyclone and Landslides.
UNIT V (6 Hours)
Social Issues and the Environment: Sustainable development - Urban problems related to
energy. - Water conservation, rainwater harvesting, and watershed management. -
Resettlement and rehabilitation of people; its problems and concerns. Case studies. -
Environmental ethics: issues and possible solutions. - Climate change, global warming, ozone
layer, depletion, acid rain, nuclear accidents and holocaust. Case studies. Consumerism and
waste products. - Environmental protection Act. - Air (Prevention and Control of Pollution)
Act. Water (Prevention and Control of Pollution) Act. - Wildlife Protection Act. - Forest
11
Conservation Act. - Issues involved in enforcement of environmental legislation. - Public
awareness. - Human population and the environment. - Population growth and distribution. -
Population explosion – Family Welfare Programme. - Environment and human health. -
Human rights. - Value Education. - HIV/ AIDS - Women and Child Welfare - Role of
Information Technology in Environment and Human Health - Medical Transcription and
Bioinformatics
TEXT BOOK
1. S.V.S. Rana, ―Environmental Studies‖, Rastogi Publications, Meerut, 4th
edition, 2012
SEMESTER – II: ,uz]lhk] gUtk]
gFjp I jkpH] II PART I - TAMIL II
Credits: 3 Course Code: BPA2T51A
Total Instructional hours: 75
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ntz;oa mk;r'fis tpsfFjiya[k]/ thH;f;ifia bewpg;gLjJtija[k; r\f
nehf;fkhff bfhz;oUf;Fk; ,yffpa'fspd] tHpna khdpl kjpg;g[fis mwpe;J
bfhs;Sk; tifapy ,g;ghlj;jpl;lk; mikffg;gl;LssJ. khzthfSfFg] gad]ghl]L
nehf]fpy bkhHpbgah]g]gg] gapw]rp itffggl]LssJ.
(r';f ,yffpak;/ gf;jp ,yffpak;[/ rpw;wpyffpak;/ciueil/ ,yffzk(gapw;rp VL) )
myF I r';f ,yffpak;
ew;wpiz - tpisahL MabkhL(172)
FWe;bjhif - ntuyntyp (18)
Kl;Lntd; bfhy; (28)
I'FWE}W - Vjpy bga;k;kiH (462)
thd;gprph; fUtp (461)
fypj;bjhif - kiuah kuy ftu (06)
mfehD}W - kd;WghL mtpe;J (128)
g[wehD}W - cz;lhy mk;k ,ttyfk; (182)
cw;WHp cjtp[a[k; (183)
gilg;g[g gy gilj;Jg; (188)
<bad ,uj;jy (204)
(gh.nt : 15)
myF II gf;jp ,yffpa'fs & rpw;wpyffpa'fs (gh.nt:20)
njthuk; - jpU"hdrk;ge;jh - njhLila brtpad; /
ke;jpukhtJ ePW
- jpUehtffurh] –khrpy tPiza[k; / brhw]Wiz
ntjpad] - Re;juh- gpj;jh gpiw R{o / bghd;dhh nkdpand
jpUthrfk; - khzpffthrfh –thdhfpkz;zhfp /fhjhh FiHahlg;
jpUke]jpuk - jpU\yh – xd;nw FyKk; / ahd; bgw;w ,d;gk; / clk]ghh
mHpapd]/ xd]W fz]nld]/kuj]ij kiwj]jJ (5 ghlyfs;)
ehyhapu jpt]ag] gpuge]jk] - kJuftpMHthh - fzzpEz rpWjhk]g[ (937)/
ehtpdhy; etpw;W (938)
- Fynrfu MH]thh - Mdhj brytj;J (678) /
broaha tytpidfs (685)
- jpUk']if MH]thh - jpUvG Tw]wpUf]if xU ngh] ce]jp
(2 ghly;fs;)
rpj;jh;ghlyfs - mfj]jpah (2 ghly;fs;)
ghk]ghl]or rpj]jh (2 ghlyfs;)
mGfzpr rpj]jh ( 2ghlyfs;)
,ilf]fhl]Lr] rpj]jh (2 ghlyfs;)
nghfh – md;dj;jpw;F bgho/ fUntk;g[ FoePh (2 ghly;fs])
12
rpw;wpyffpa'fs - Fw;whyf Fwt";rp – tre;jtyyp ge;joj;jy (4 ghlyfs;)
Kf;Tlw;gs;S – fiwggl;Ls;sJ/ fha fz;lJ/
Mw;Wbtssk;/ (3 ghlyfs;)
Kj;Jf;FkhuRthkp gps;isj jkpH-kPndW Fz;lfHp
jptha;/ brkbghd morrpW fpzfpzpnahL
(5/6 tJ ghly;)
myF III ciueil (gh.nt: 15)
1. rPh;jpUj;jk myyJ ,sik tpUe;J - jpU.tp.f.
2. kdpj neak; - nt.Kj;JyfFkp
3. gazk; brynthk; - bt.,iwad;g
4. cyfshtpa Ie;J kjpg;gfs - rp.nrJuhkd
5. fhLk kdpjUk; - R.jpnahlh gh!fud;
myF IV ,yffpa tuyhW (gh.nt : 15)
1. r';f ,yffpaj;jpd; rpwgg[ffs
2. gf;jp ,yffpak; kw;Wk; rpw;wpyffpaj;jpd; njhw;wKk; tsh;r;rpa[k;
3. ciueilapd njhw;wKk; tsh;r;rpa[k;
myF V ,yffzk (gh.nt : 10)
gapw;rp VL - ey;y jkpHpy; vGJtJ vg;go>
1. xUik/ gdik kaff'fs;
2. tGr;brhwfis ePf;Fjy
3. gpwbkhHpr brhwfis ePf;Fjy
4. brhw;gphpg;g[ gpiHfis ePf;Fjy
5. xyp ntWghL mwpe;J rhpahd bghUs mwpjy
bkhHpbgah;g;g
rpWfij vGJjy
ghl E}yfs
1. ,yffpaj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL/ 2015 $^d] gjpg]g[
2. jkpH; ,yffpa tuyhW - K.tujuhrd
rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp. kW gjpg]g[ - 1994.
ghh]it E}yfs
1. r']f ,yffpaj; bjhFg;gffs - epa{ br";Rhp g[f Qt[!
41/gp rpl;nfh ,d;l!;l;hpay v!;nll
mk;gj;J}h / brd;id - 98/ ,uz;lhk gjpg;g - 2004.
2. e.Kj;Jr;rhkp fl;Liufs - bjhFg;g rp. mz;zhkiy
fht;ah gjpg;gfk
16- 2 tJ FWfFj; bjU
ou!;l; g[uk /nfhlk;ghffk/ brd;id -24/ gjpg;g[ - 2005.
3. jkpHffhjy; - t.Rg. khzpffdhh
kzpthrfh gjpg;gfk/ brd;id.
4. vGJk; fiy - b$ankhfd;
jkpHpdp
67/ gPl;lh;!; rhiy/ ,uhangl;il/ brd;id – 14
5. gf;jp ,yffpak; - g. mUzhryk;
irt rpj;jhe;j E}w;gjpg;g[f fHfk;
brd;id - 06/ gjpg;g - 1990.
6. irtKk; rkzKk; - ntYg]gps]is
vdp ,e;jpad; gjpg;gfk;
102vz 57 gp.vk;.$p. fhkbsf;!/
bjw;F c!;khd] rhiy/ jp.efh;/ brd;id -17/
gjpg;g - 1990.
13
7. jkpH ciueilapd;
njhw;wk; tsh]r]rp - f.ifyhrgjp
epa{ br"]Rhp g[j]jf epWtdk]/brd;id.
8. jkpHpy; jtwpd;wp vGj/ ngr - eyyh\h.Kidth.nfh.bghpazzd;
fw;f! Kj;jkpH; gjpg;gfk;
9 v nkf;kpyyd; fhydp
e';if ey;Y}h;/ brd;id – 61.
SEMESTER – II]
PART I - HINDI II
Credits: 3 Course Code: BPA2T51B
Total Instructional hours: 75
(Modern Poetry, Novel, Translation & Letter Writing)
1. MODERN POETRY: SHABARI by Naresh Mehtha
Publishers: Lokbharathi Prakashan, I Floor,Duebari Building
Mahathma Gandhi Marg, Allahabad -1.
2. ONE ACT PLAY: EKANKÏ SANKALAM By Veerendra Kumar Mishra
Publisher: Vani Prakasham, New Delhi – 110 002.
3. TRANSLATION: HINDI – ENGLISH ONLY, (ANUVADH ABYAS – III)
Lessons.1 – 15 only
Publisher: Dakshin Bharath Hindi Prachar Sabha Chennai – 600 017.
4. LETTER WRITING: (Leave letter, Job Application, Ordering books, Letter to Publisher,
Personal letter)
5. CONVERSATION: (Doctor & Patient, Teacher & Student, Storekeeper & Buyer, Two
Friends, Booking clerk & Passenger at Railway station, Autorickshaw driver and
Passenger)
SEMESTER – II]
PART I - MALAYALAM II
Credits: 3 Course Code: BPA2T51C
Total Instructional hours: 75
Prose: Non-fiction
This paper will have the following five units:
Unit I & II Biography
Unit III, IV & V Smaranakal
Text books prescribed:
Unit I & II Kanneerum Kinavum- V.T.Bhatahirippad (D.C. Books, Kottayam)
Unit III, IV & V Balyakalasmaranakal – Madhavikkutty (D.C. Books, Kottayam)
Reference books:
1. Jeevacharitrasahithyam – Dr. K.M. George (N.B.S. Kottayam)
2. Jeevacharitrasahithyam Malayalathil – Dr. Naduvattom Gopalakrishnan (Kerala Bhasha
Institute, Trivandrum)
3. Athmakathasahithyam Malayalathil – Dr. Vijayalam Jayakumar (N.B.S. Kottayam)
4. Sancharasahithyam Malayalathil – Prof. Ramesh chandran. V, (Kerala Bhasha Institute,
Trivandrum)
14
SEMESTER – II]
PART I - FRENCH II
Credits: 3 Course Code: BPA2T41D
Total Instructional hours: 75
Prescribed text : ALORS I
Units : 6 – 10
Authors : Marcella Di Giura Jean-Claude Beacco
Available at : Goyal Publishers Pvt Ltd
86, University Block
Jawahar Nagar (Kamla Nagar) New Delhi – 110007
Tel : 011 – 23852986 / 9650597000
SEMESTER- II
PART – II ENGLISH FOR ENRICHMENT- II
Course Code: BPA2T52 Credits: 3 Total Instructional hours: 75
Course Objective: To enable the students in understanding the intrinsic nuances of English
language.
Skill Set To Be Acquired: On successful completion of the course, the students should have
acquired.
Improved Communication Skills
Confidence to deal with real life situation.
UNIT I (15 Hours)
The Gift of Language – J.G. Bruton
The Land where There were no old Men – Jean Ure
Student Mobs – J.B. Priestly
UNIT II (15 Hours)
The Clerk of Oxford’s Tale from The Canterbury Tales – Geoffrey Chaucer
The Ancient Mariner – S.T. Coleridge
The Song of Hiawatha – H.W. Longfellow
UNIT III (15 Hours)
Ode to a Nightingale – John keats
The Stolen Boat Ride – William Wordsworth,
Advice to a Girl – Thomas Champion
UNIT IV (15 Hours)
Kiran Bedi – Parmesh Dangwal
Sorrows of Childhood – Charles Chaplin
At School – M.K. Gandhi
UNIT V (15 Hours)
Letter Writing
Precis Writing
SUGGESTED READING
Reflections Dr.Khader Almas, N. Mehar Taj, S. Alliya Parveen. Edt. Razia Nazir Ali,
Dept of English. JBAS College, Chennai. Macmillan 2007
15
SEMESTER – II
PART III - FINANCIAL ACCOUNTING
Course Code: BPA2T53
Credits: 5 Total Instructional hours: 60
Course Objective: To have working knowledge of accounting concepts, detailed procedures and documentation involved in financial accounting system.
Skill set to be acquired: To gain working knowledge of the principles and procedures of
accounting and their application to different practical situations.
UNIT I (12 Hours)
Depreciation and various methods of depreciation – Straight line method – Diminishing
Balance method – Sinking fund method – Insurance policy method – Reserves and Provisions
– Insurance claim
UNIT II (12 Hours)
Meaning of Royalty – Explanation of technical terms – Sublease – Accounting treatments
Single Entry System – Meaning and features – Statement of Affairs method and conversion
methods – Investment Accounting.
UNIT III (12 Hours)
Hire purchase – Installment purchase system - Distinction between hire purchase and
installment system – Accounting treatment from the point of view of various parties.
UNIT IV (12 Hours)
Branch accounts: meaning – Types of branches - Branch accounts- Debtors system, Stock &
Debtors system. Departmental accounting - Distinction between departments and branches -
Calculation of net profit of various departments - Allocation of expenses - Preparation of common balance sheet - Treatment of unrealized profit.
UNIT V (12 Hours)
Accounting Standards: National and International.
Note: The syllabus will have 20% Theory and 80% problems.
TEXT BOOKS
1. T.S.Reddy & A.Murthy, ― Financial Accounting‖, Margham Publication, Chennai (2012)
REFERENCE BOOKS:
1. T.S Grewal, ― Introduction to Accountancy‖, S.Chand & Company Ltd, eighth revised
edition 2013.
2. S.R.N Pillai & Bhagavathi, ―Introduction to Accountancy‖, S.Chand & Company Ltd.(2002).
3. K.L Jain & Narang, ―Advanced Accountancy, 7threvised edition, 2008.
4. N.Vinayagakam, P.L Nagarajan, ― Principles of Accountancy‖, S.Chand & Company Ltd.
reprint 2010.
SEMESTER – II
PART III - COMPANY LAW
Course Code: BPA2T54
Credits: 4 Total Instructional hours: 60
Course Objective: To enable the students to be aware of the Provisions of Companies Act
and other related Laws.
Skill set to be acquired: On Successful completion of this Course, the students should have
Working Knowledge of the Company Laws.
16
UNIT I (12 Hours)
The Companies Act 2013 - Formation of companies - Incorporation- Certificate of
incorporation – producer companies - Companies incorporated outside India.
UNIT II (12 Hours)
Doctrine of ultravires-Doctrine of Indoor Management –Articles of Association-
Memorandum of Association-Inspection and Investigation – Offences & Penalties-
Prevention of oppression & Mis- Management.
UNIT III: (12 Hours)
Director’s power-Duties & Liabilities of Directors-Managerial remuneration – Meetings -
Resolutions - Powers of the Board & related party transaction
UNIT IV (12 Hours)
Corporate winding up & dissolution-Compulsory winding up –Voluntary winding up -
Compromises, Arrangements & Reconstruction
UNIT V (12 Hours)
Accounts & Audit- Dividend - E-Governance – Company Secretary - Prevention of money
Laundering Act 2002.
TEXT BOOK
1. N.D.Kapoor, Elements of Company Law, Sultan Chand & Sons, 23, Daryaganj,
New Delhi, 29th
Edition 2013.
REFERENCE BOOKS
1. M.C.Kuchal, Secretarial Practice, Vikas Publishing house Pvt Ltd., 576, Masjid Raod,
Jangpura, New Delhi, 18th Revised Edition 2008
2. S.Kathiresan & Dr.V.Radha, Company Law, Prasanna Publishers, 9/5, Ponnappa Street,
Triplicane High Road, Chennai, Revised Edition – 2006
SEMESTER – II
PART III – ALLIED: BUSINESS MATHEMATICS
Course Code: BPA2T45
Credits: 5 Total Instructional hours: 75 Course Objective: To enable the students of commerce to understand the application of Mathematics in Business. Skill sets to be acquired: On successful completion of the course the student will acquire
sound knowledge on the application of set theory, Matrix theory, Combianatorics and
Probability theory.
UNIT I (15 Hours)
Set theory: Definition – types of sets – set operations - Laws and properties of sets (without
proofs) -Verification using Venn diagram only -Principle of inclusion and exclusion
statement- problems only.
UNIT II (15 Hours)
Matrices: Definition of matrix – types of matrix – matrix operations Determinants: Solving
simultaneous equations in 3 variables using Cramer’s rule.
UNIT III (15 Hours)
Inverse of a matrix: Definition: Inverse of a matrix: finding inverse of 3x3, 2x2 non singular
matrices- solving simultaneous in 2 or 3 unknowns using inverse method – Input – output
analysis for 2x2 input – output matrix only.
17
UNIT IV (15 Hours)
Permutations and Combinations: Permutations: Definition –Formula for Npr statement
only- simple problems, problems on number of permutations of n objects of which p1 are
alike of one kind, p2 are alike of one kind, etc, permutations of n objects in which some object always come together, no two objects are always together – Circular permutations: Definition of ncr-Formula for ncr (no proof) – simple problems.
UNIT V (15 Hours)
Theory of Probability: Definition-Axiomatic Approach to Probability-Theorems of
Probability: Addition theorem, Multiplication theorem (Statement only) problems;
Conditional Probability-Definition and simple problems.
TEXT BOOKS:
1. P. A. Navintham, Business Mathematics and Statistics, Jai Publishers, 2010. (Unit I, II
and III )
2. R. S. Aggarwal, Quantitative Aptitude, S. Chand Publisher (2010) (Unit IV)
3. S. P. Gupta, Statistical Methods, S.Chand & Sons, 2008. (Unit V)
REFERENCE BOOKS:
1. P.R. Vittal, Mathematical Statistics, Margham Publications, 2004
SEMESTER – II
PART – IV mwtpay fytpa[k] kdpjchpika[k]
Course Code: BPA2T26
Credits: 2 Total Instructional hours: 27
nehf]fk]:thH]tpay bewpfisf] fw]gpj]J/ Md]kPfk] kw]Wk] kdpjneatHpepw]f khzt
khztpaiuj] jahh bra]J/ mthfisj jiyrpwe]j Fokffshfkhw]Wjy].
myF I (4 Hours)
fytp–tiuaiu - fytpapd] nehf]fk- thH]tpd] cd]djbewpfs - bewprhh]e]j fytp-
mwtpay fytpapd] mtrpak] –gad]fs].
myF II (6 Hours)
thH]tpay bewpfs - mwKk] jdpkdpjbewpfSk-md]g[- rkhjhdk –rj]jpak]/ mQpk]ir-
xGffk]/bghWik/ rhd]whd]ik -<if/ kdpjcwtfs - kdpjcwtbewpapd] cd]djk-
rKjhaj]jpd] njitfs]/gpur]ridfs –rKjhabghWg]g[k] flika[k-KGikahfthGk
fiy-thH]tpd] ,yfFfs –tHpKiwfs].
myF III (6 Hours)
xg]gw]w kfhd]fSk] mth]jk] rpe]jidfSk] - g[[j]jh]/kQhtPuh]/VR/ egpfs ehafk] -
jpUts]Sth]/ ,uhkyp'fh]/ ,uhkfpU#]zh]/ Rthkptpntfhde]jh]/ kfhj]khfhe]jp.
myF IV (4 Hours)
Md]kPfk] - kdpjneak] –kj']fspd] rhuk] - bghJj]jd]ik-cyfyhtpaMd]kPfk].
myF V (7 Hours)
kdpjchpik–tiuaiu–kdpjchpikg ghFghLfs - thGk] chpik- rkj]jtchpik-
fyhr]rhug]gz]ghl]L chpik - murpay]/ bghUshjhurKjhachpik-bgzfs chpik-
FHe]ijfs] chpik - bgzfs tij-bgz]qhpikfhfFk] mikg]gfs - kdpjchpikf
fHfk] - ePjpkd]wk] - bgz]fs chpikg ghJfhg]g[.
gapw]WbkhHp : jkpH] kw]Wk] M'fpyk]. njh]t bkhHp: jkpH] myyJ M'fpyk.
ghlE}y : ―thH]tpay bewpfSk] cyfg] bgUkj';fSk‖ _ ru!]tjpjpahfuh$hfy]Y}hpbtspaPL . 2004
18
PART – IV: FOUNDATION COURSE – 2
VALUE EDUCATION AND HUMAN RIGHTS
Course Code: BPA2T26
Credits: 2 Total Instructional hours: 27
Objective: To teach the students Ethics and values of life, train them to become spiritually
oriented and transform them into excellent citizens of the country
UNIT I (4 Hours)
Education – Definition –Purpose of Education – Important values of life – Ethics and value
Oriented Education –Importance of Science Education and its uses.
UNIT II (6 Hours) Values of life –Ethics and personal values – Love – Peace – Truth - Non –violence – Discipline, patience - nobility – Philanthropy
Human relations – Excellence of human relations –Needs of the Society and problems –The
duty and responsibility of the society - Art of complete living – Goals of Life and the methods
to achieve them
UNIT III (6 Hours)
Saints and their noble thoughts – Buddha, Mahaveer, Jesus Christ, Mohammed Nabi –
Thruvalluvar, Ramalingar, Rama Krishnaparamahamsar, Swami Vivekananda – Mahatma
Gandhi.
UNIT IV (4 Hours)
Spirituality – Humanism – Quintessence of religions – Common aspects of all religions –
Internationality of spiritualism
UNIT V (7 Hours)
Human Rights – Definition – Classification of Human Rights – Rights to Live – Rights to
Equality – Traditional and cultural Rights – Social, political and economic rights – Rights of
women - Rights of children– Exploitation and cruelty to women – Organizations protecting
Women’s Rights - Human Rights organizations– Courts of justice – Safety of women Rights.
Medium of Instruction: Tamil and English & Medium of Examination: Tamil and English
REFERENCE Ethics of life and the Great Religions of the world
Publication of Sree Saraswathi Thyagaraja College – 2004
SEMESTER – II
PART V - EXTENSION ACTIVITIES YOGA kdtsffiy nahfh jhs 1 - ghlj;jpl;lk;
Course Code: BPA2T57A Credit: 1 Maximum Marks: 50
nehf]fk]:khzthfsFzeynkk]ghl]ow]fhdkjpg]g[ffytpmspj]jy –nahfthH]t kw]Wk]
cly]eyk] gw]wpczh]jy -ewFz'fistshj]jYk] kw]Wk] jPaFz'fisj]jtph]j]jYk]-
MSikiakjpg]gPL bra]jy].
myF I (10 Hours)
Ez]zwpt[/ czurrp/ vzzk] Muhajy / kw]Wk] Mir rPuikj]jy
kdmikjp kw]Wk] kdmGj]jj]jpy] czutpd] g'F- czu]r]rpapd] tiffs- ,yf]F
epu]zapj]jy- jd]dk]gpf]if- epidthw]wypd] tiffs- epidthw]wiytshfFk
Eqff'fs- thH]j]Jk]gaDk- mz]ikfhybjhHpy El]g'fisf] ifahSjy].
myF II (10 Hours)
rpdk] jtph]j]jy]/ btw]wpa[k] njhytpa[k]
rpdk]- rpdj]jpw]fhdfhuz'fs- rpdKk] mikjpa[k] rpdj]jpd] jPatpistfs rfpg]g[j
jd]ika[k] kd]dpg]g[k]- thH]tpd] rthyfSk] mtw]iwvjphbfhs]SjYk- rthyfspd
19
Mjhu'fs- btw]wpa[k] njhytpa[k] njhytpfisr] rkhspj]jy] gpur]rpidfisj jPhj]jy-
KobtLj]jy]
myF III (10 Hours)
kdtsKk] kdpjkjpg]g[k]
kdpjthH]tpy kdjpd] g']F- kdKk] kdtsKk] kdtsj]jpw]fhdfhuzpfs- kdpj kjpg]g
caut- ewFz'fs- mfpk]ircz]ikciuj]]jy- jpUlhik - Raffl]Lg]ghL- J}a]ik-
kdpjFynrit- ehl]Lg]gw]W kdepiwt-rkjJtk]rfpg]g[j]jd]ik- tplLfbfhLj]jy
jpahfk]- kd]dpj]jy]- rPh]]ik- neh]ik- fhynkyhz]ik-Ie]bjhGffg]gz]ghL.
myF IV (10 Hours)
,is"htyyik
tiuaiwrhj]jpaf]TW jw]nghijarKjhaj]jpy],is"u tyyikapd] mtrpak] -
thH]f]ifj] jj]Jtk]- thH]tpd] nehf]fk] - fytptHp ,is"u] tyyik- fytpapd]
nkd]ik - nahfKk] ,is"u tyyika[k].
myF V (10 Hours)
kdpjclYk; cly; eyKk
cly eyk; - cly eyj;jpd; mtrpak; - kdpjtsjpwd;fs - kdpjcly; mikg;g[k
,affKk; - nehafs - nehafspd; fhuz'fs - neha jLg;g[ Kiwfs - Ie;jpd;
mst[Kiw–rkr]rPu czt - cly eyj;jpw;FCl;lr]rj]jpd; mtrpak; - kUj;JtKiwfs
gw;wpaxUghh]it.
BOOKS REFERENCES:
1. The world order of Holistic unity-ThathuvagnaniVethathiri Maharishi.
2. kdtsffiybjhFg]g- 1- jj]Jt"hdpntjhj]jphpkfhp#p.
3. kdtsffiybjhFg]g- 2- jj]Jt"hdpntjhj]jphpkfhp#p.
4. kdk-jj]Jt"hdpntjhj]jphpkfhp#p.
5. Standard Progressive Matrices-IC Raveen.
6. 16 personality factor-Raymond Cattell. 7. Multiple Intelligence-Howard Gatgner.
8. Psychology-Robert A. Baron. 9. Advanced Educational Psychology-G.K.Mangal 10. Light on yoga-BKS Iyenger
11. czt Kiw- jj]Jt"hdpntjhj]jphpkfhp#p
kdtsffiy nahfh jhs II - ghlj;jpl;lk;
Course Code: BPA2P57B
Credit: 1 Maximum Marks: 50
nehf]fk] :Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy
Mfpatw]Wffhdmfj]jha]t gapw]rpfs kw]Wk]nahfhrd'fs fw]WfbfhLj][jy] .
myF I (12 Hours)
!]if nahfhtpd] vspaKiwclw]gapw]rp
1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapwrp1.3 gfFtkpyyhghy] <h]g]igephtfpj]jy
myF II (12 Hours)
jtk]
2.1 jtk] - tpsffk]- kdmiyr]RHy ntfk] – tiffs
2.2 !]ifapd] bghJ kw]Wk] rpwg]g[j]jt'fs- Kffpaj]Jtk]
2.3 gapw]rpfs- g[Utikajpahdk] - fUikajpahdk] -jz]LtlRj]jp- jiycr]rpjpahdk]
myF III (12 Hours)
vz]zk] Muha]jy –MirrPuikj]jy] gapw]rpKiw
3.1 epidthw]wy gapw]rp-vz]zk] Muha]jy] gapw]rp
3.2 MirrPuikj]jy] gapw]rpKiw
20
myF IV (12 Hours)
rpdk] jtpu]j]jy] –ftiyxHpj]jy gapw]rp
4.1 rpdk] jtph]]j]jy] gapw]rpKiw4.2 ftiyxHpfFk] jpwk] - gapw]rp
myF V (12 Hours) Mrd'fs
5.1 Nupatzffk]5.2 jz]lhrdk] - rffuhrdk](gffthl]oy])
5.3 jpupnfhzhrdk - t$]uhrdk] -gj]khrdk]5.4 ehoRj]jp - Kj]jpiufs
BOOKS REFERENCES
1. vspaKiwclw]gapw]rp-jj]Jt"hdpntjhj]jphpkfhp#p
2. fhafy]gk]- jj]Jt"hdpntjhj]jphpkfhp#p
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4. kdk] - jj]Jt"hdpntjhj]jphpkfhp#p
5. jpUfFws –lhf]lh - $p.a[.nghg].
6. Sound Health through yoga - Dr.Chandrasekaran
7. Light on yoga-BKS.Iyenger
SEMESTER – III
PART III - ADVANCED FINANCIAL ACCOUNTING
Course Code: BPA3T51
Credits: 5 Total Instructional hours: 75
Course Objective: To gain working knowledge of the professional standards, principles and
procedures of accounting and their application to different practical situations.
Skill set to be acquired: To gain working knowledge of the principles and procedures of
financial accounting and their application to different practical in business.
UNIT I (15 Hours)
Partnership Accounts –Profit and Loss appropriation account - Fixed and Fluctuating capital -
Past adjustments and guarantee
UNIT II (15 Hours)
Admission & Retirement of a partner - Death of a partner - Assignment of joint life policy
UNIT III (15 Hours)
Dissolution of a firm – Insolvency of a partner or partners (Garner Vs Murray) - Piecemeal
Distribution
UNIT IV (15 Hours)
Sale of Business to a company - Amalgamation of firms – Conversion of firm into company
UNIT V (15 Hours)
Government Accounting in India — General principles – Comparison with commercial
accounting – Role of the Comptroller and Auditor General of India and public accounts
committee – Review of Accounts.
Note: The syllabus will have 20% Theory and 80% problems.
TEXT BOOKS
1. R.L.Gupta & M.Radhasamy, ― Corporate Accounts‖, Sulthan & Chand Publications, 16th
Edition, 2008.
REFERENCE BOOK
1. Dr.M.A.Arulanandam, ―Advanced Accounts‖, Dr.K.S.Raman,Himalayan Publications,
3rd
Edition, 2006.
2. M.C.Shukla & T.S.Grewal & S.L.Gupta, ― Advanced Accountancy‖, Sulthan &
Chand(2000)
21
SEMESTER – III
PART III - FINANCIAL MANAGEMENT
Course Code: BPA3T52
Credits: 5 Total Instructional hours: 75
Course Objective: Understand the scope, goals and objectives of Financial Management.
Skill set to be acquired: To provide expert knowledge on concepts, methods and procedures
involved in using Financial Management for managerial decision-making.
UNIT I (15 Hours)
Overview of Financial Management: Nature, significance, objectives and scope of financial
management; Key decisions of Financial Management. Risk-return and value of the firm;
functions of finance executive in an organization – recent developments
UNIT II (15 Hours)
Capital Structure Decisions: Meaning and significance of capital structure – Capital structure
vis-à-vis financial structure – capital structure patterns – Designing optimal capital structure –
Constraints – Various capital structure theories. Cost of capital: Factors affecting cost of
capital – Measurement of cost of capital – Weighted average cost of capital – Marginal cost
of capital;
UNIT III (15 Hours)
Types of Financing: Different sources of finance – Equity – Non-voting preference shares –
Debentures and bonds – Company deposits – Term loans from financial institutions and
banks – Internal funds as a source of finance – Dividend policy and retention of profits – Bonus shares – deferred payment arrangements – Capital Budgeting Decisions –
Techniques of capital budgeting.
UNIT IV (15 Hours)
Dividend Policy: Introduction; types, determinants and constraints of dividend policy –
Different Dividend theories — Walter’s Model, Gordon’s Model and Modigliani-Miller
Hypothesis of dividend irrelevance. Leverages – Operating, Financial and Combined
UNIT V (15 Hours)
Working Capital Management and Control: Working capital - Meaning– Types –
Determinants – Assessment of working capital requirements – Operating cycle concept and
applications of quantitative techniques – Management of working capital – cash, receivables, inventories; financing of working capital– Banking norms and macro aspects of working
capital management.
Note: The syllabus will have 60% Theory and 40% problems.
TEXT BOOK:
1. Sharma R K, Gupta ―Financial Management‖, Kalyani Publishers, 2009, 2nd
Edition,
REFERENCE BOOKS:
1. Prasanna Chandra, ―Financial Management: Theory & Practice‖, Tata McGraw Hill 8th
Edition, 2013 2. Khan & Jain , ―Financial Management‖, Tata McGraw-Hill,4th edition 2013
SEMESTER – III
PART III - AUDITING AND ASSURANCE
Course Code: BPA3T53
Credits: 4 Total Instructional hours: 60
Course Objective: To understand objective and concepts of auditing and gain working
knowledge of generally accepted auditing procedure and techniques
22
Skill set to be acquired: skills needed to apply them in audit and attestation engagements
and solving simple case – studies.
UNIT I (12 Hours)
Auditing Concepts: Meaning and Nature of Auditing – Definition of Auditing – Scope of
Auditing. Differences between Accountancy and Auditing – Auditing and Investigation –
Main object of an Audit – Detention and Prevention of Errors, Fraud – Advantages of an Audit
UNIT II (12 Hours)
The Auditor – Qualifications and disqualifications of an Auditor - Appointment of auditors –
Removal of auditors, powers and duties of auditors - Company Audit & Audit Report -
Disclaimers, Adverse opinion, disclosure, reports and certificates.
UNIT III (12 Hours)
Auditing and Assurance Standards: Role of International Auditing and Assurance standards
Board in India, Audit planning, Audit programme – Audit working papers.
UNIT IV (12 Hours)
Internal Control: Elements of internal control, Review and documentation, Evaluation of
internal control system, internal control questionnaire, Internal control check list, test of
control, concept of internal audit – Internal control and computerized Environment.
UNIT V (12 Hours)
Vouching: Vouching the debit and credit side of the Cash Book – Vouching Cash and Credit
Purchases – Vouching of Cash and Credit Sales- Audit of assets and liabilities. Auditing of
various service institutions - Educational Institutions –Hotels –Clubs-Hospitals-Leasing Companies.
TEXT BOOK:
1. R.G.Sexena,‖ Principles and Practice of Auditing ―,Himalaya Publishing House,7th
Edition,2007.
REFERENCE BOOK:
1. Kamal Gupta ,‖ Contemporary Auditing ―, Tata Mcgrew Hill Publishing Compnay
Ltd,New Delhi,6th
Edition ,2006
2. B.N.Tandon, S.Sudarshanam, S.Sundara babu,‖A Handbook of Practical Auditing
―,sultan Chand and Company,New Delhi,13th
Edition.
SEMESTER – III
PART III – ALLIED: BUSINESS STATISTICS
Course Code: BPA3T44
Credits: 5 Total Instructional hours: 75
Course Objective: To enable the students to acquire knowledge about statistical tools.
Skill set to be acquired: On successful completion of the course the students will be able to
apply Correlation and Regression tools, to study trend analysis and to calculate various index
numbers.
UNIT I (15 Hours)
Measures of central Tendency – Mean, Median, Mode ; HM , GM – problem.
UNIT II (15 Hours)
Measures of Dispersion: Range, M.D, Q.D, S.D, C.V, Measures of skewness – Pearson’s
coefficient of skewness, Bowleys coefficient of skewness.
23
UNIT III (15 Hours)
Index numbers – Weighted and Unweighted Index numbers – Cost of living Index number –
– Ideal index number – Laspeyre’s , Paasche’s, Fisher’s, Marshal – Edgeworth, Bowley’s,
Kelley,s index numbers.
UNIT IV (15 Hours)
Time series: Defnition – Uses & Components of Time series – Calculating Secular trend
using method of moving averages and the method of least squares, Calculating seasonal
fluctuations using the method of simple averages.
UNIT V (15 Hours)
Correlation: Definition Types of correlation, Karl Pearson’s correlation – Rank correlation:
Defnition and calculation when ranks are not repeated. Regression: - Regression: Defnition -
Regression lines – uses, Regression coefficients – simple problems.
TEXT BOOK:
1. P. A. Navintham, Business Mathematics and Statistics, Jai Publishers, 2010.
REFERENCE BOOKS:
2. P.R. Vittal, Mathematical Statistics, Margham Publications, 2004.
SEMESTER – III
PART IV (SBE) - BUSINESS VALUATION MANAGEMENT
Course Code: BPA3T55 Credits: 2 Total Instructional hours: 60
Course Objective: To gain knowledge in different techniques of valuation of assets and
liabilities and to understand the legal implications of merger and acquisitions. Skill set to be acquired: On successful completion of the course the students are expected to acquire skills related to valuations of various assets and Liabilities.
UNIT I (12 Hours)
Principles and techniques of valuation - Asset valuation-Earnings valuation - Cash flow
valuation - Other valuation basis- Efficient market hypothesis - Impact of changing capital
structure on the market value of the company - Priorities of different stakeholders in terms of
business valuation.
UNIT II (12 Hours)
Mergers and Acquisitions - The strengths and weaknesses of various valuation method
UNIT III (12 Hours)
Valuation of Assets and Liabilities: Valuation of fixed assets - Valuation of investments -
Valuation of options – Economic Value Models
UNIT IV (12 Hours)
Valuation of intangibles and accounting standards - Forms of intellectual property and
methods of valuation - patents and copyrights
UNIT V (12 Hours)
Valuation of goodwill – Valuation of Shares - Valuation of brands - Valuation of real estate
Note: The syllabus will have 40% Theory and 60% problems.
TEXT BOOKS
1. Robert F. Reilly and Robert P. Schweihs, Handbook of Business Valuation and
Intellectual Property Analysis, Published McGraw-Hill. ( 2004)
REFERENCE BOOKS
1. Gupta, G.C, Valuation of Immovable Properties, Bharat Law House, New Delhi.
2. Banerjee, D.N Principles and Practice of Valuation, ELH, Calcutta.(2005)
24
SEMESTER – III - \d]whk] gUtk;
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Course Code: BPA3T56A
Credits: 2 Total Instructional hours: 27
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SEMESTER – III - \d]whk] gUtk;
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Course Code: BPA3T56B
Credits: 2 Total Instructional hours: 27
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25
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SEMESTER – III
PART IV - NON MAJOR ELECTIVES: ENGLISH FOR COMPETENCY – I
Course Code: BPA3T36C
Credits: 2 Total Instructional hours: 27 Course Objective: To prepare students for competitive examination and interviews Skill set to be acquired: On successful completion of the course, the students should have acquired confidence for facing interview
UNIT I Grammar (6 Hours)
Number - Subject - Verb Agreement- Articles - Sequence of tenses- Common Errors
UNIT II Word Power (6 Hours)
Idioms and phrases - One word substitutes – Synonyms - Antonyms -Words we often confuse
- Foreign words and phrases – Spelling
UNIT III Reading and Reasoning (5 Hours)
UNIT IV Writing Skills (5 Hours)
Paragraph - Précis writing - Expansion of an idea - Report writing - Essay - Letters - Reviews (Film and Book)
UNIT V Speaking (5 Hours)
Public speaking - Group Discussion - Interview - Spoken English
SUGGESTED READING
1. English for competitive Examination, V. Saraswathi and Maya K. Mudbhatkal, Emerald
Publishers, 2005
SEMESTER – IV
PART III - COST ACCOUNTING
Course Code: BPA4T51
Credits: 5 Total Instructional hours: 75
Course Objective: On the successful completion of this paper, the students will get an
opportunity to examine and apply appropriate concepts about cost accounting effectively.
Skill set to be acquired: To gain working knowledge of cost accounting and their application
to different practical business related problems.
26
UNIT I (15 hours)
Cost Accounting – Meaning and Definition – Objectives – Difference between Financial and
Cost accounting – Relationship with Management Accounting – Cost Accounting
Standards - Installation of Costing System – Elements of Cost – Cost concepts and Classifications – Preparation of Cost sheet and tenders.
UNIT II (15 hours)
Material Classification – Fixation of Maximum, Minimum and Reorder level – Economic
Order Quantity. Pricing of Material Issues – FIFO – LIFO – Average Cost Method –
Periodical and Perpetual Inventory – Transfer Price Costing – Activity based Costing – Balanced Score Card.
UNIT III (15 hours)
Classification of Labour – Wage Payment – Time rate and Piece rate System – Premium and
Bonus Plan. Idle Time – Over Time – Merit Rating – Time and Motion Study – Labour
Turnover
UNIT IV (15 hours)
Meaning and Classification of Overheads – Allocation and Apportionment of Overheads.
Integral Accounting – Features – Advantages – Pre –requisites – Working Mechanism –
Journal Entries- Interlocking Accounts. Reconciliation of Cost and Financial Accounting.
UNIT V (15 hours)
Method of Costing –Job costing – Batch costing - Process Costing – Process Losses – Joint
Product Costing – By-Product Costing – Distinction between By-Products, Main Products
and Joint Products. Contract Costing .
Note: The syllabus will have 40% Theory and 60% problems.
TEXT BOOK: 1. M.N. Arora, Cost Accounting – Theory and Problems, Fifth Revised Edition, Sultan
Chand and Sons Publishers,10th
edition 2009
REFERENCE BOOKS:
1. R.S.N.Pillai and V.Bagavathi, Cost Accounting, Sultan Chand and Sons Publishers.
Edition 2010.
2. S.P.Jain, K.L. Narang, Cost Accounting, Kalyani Publishers. Edition 2010.
3. B.S.Kanna, I.M. Pandey, G.K. Ahuja, M.N.Arora,Practical Costing, Sultan Chand &Sons.
Edition 2009.
SEMESTER – IV
PART III - CORPORATE ACCOUNTING – I
Course Code: BPA4T52
Credits: 5 Total Instructional hours: 75
Course Objectives: To enable the students to be aware on the Corporate Accounting in
conformity with the provision of the Companies Act.
Skill set to be acquired: On Successful completion of this Course, the student should have
knowledge on the practice prevailing in the Corporate world.
UNIT I (15 Hours)
Issues of shares at par, discount & premium, forfeiture, reissue of shares- Bonus issue and
right issue- Redemption of Preference of shares- Accounting for employee stockoption plan,
Buy back of securities,
UNIT II (15 Hours)
Issue and redemption of debentures.
27
UNIT III (15 Hours)
Underwriting of shares and debentures - Profit (Loss) prior to incorporation.
UNIT IV (15 Hours)
Preparation of financial statements – Statement of Profit and Loss Account, Balance Sheet
and Cash Flow Statement(AS3)
UNIT V (15 Hours)
Accounting involved in liquidation of companies-Statement of Affairs (including
deficiency/surplus accounts) - Liquidator’s statement of account of the winding up.
Note: The syllabus will have 20% Theory and 80% problems.
TEXT BOOKS
1. S.P. Jain & K. L. Narang, Advanced Accounting, kalyani Publishers, Ludhiana, New
Delhi, Second Edition-2008
REFERENCE BOOKS
1. Gupta &Radhasamy, Advanced Accountancy- Volume II, Sultan Chand & Company Ltd,
7361 Ram Nagar, New Delhi- 110 055. Edition- 2008 2. Shukala. M.C. Grewal. T.S. & Gupta. S.L. , Sultan Chand & Company Ltd, 7361 Ram
Nagar, New Delhi- 110 055. Edition- 2001 3. T.S.Reddy & A. Murthy Corporate Accounting, Margham publishers, 24, Rameshwaram
Road, T. Nagar , Chennai-600 017, Edition- 2007
SEMESTER – IV
PART IV (SBE) - MARKETING MANAGEMENT
Course Code: BPA4T53
Credits: 4 Total Instructional hours: 50
Course Objective: To get basic knowledge of concepts, principles, tools and techniques of
marketing.
Skill set to be acquired: After completion of this course students must have through
knowledge in Marketing Management.
UNIT I (10 Hours)
Overview of Marketing Management - Nature, scope and importance of marketing - Modern
marketing concept - Marketing management - Marketing management responsibilities -
marketing mix - Marketing organization - Forms of marketing organization - Responsibilities of marketing manager.
UNIT II (10 Hours)
Marketing Environment and Market Segmentation - Nature of marketing environment -
marketing management and its environment - Trends in marketing environment - Customer
demand - Market segmentation – Benefits - Strategic option - Segmentation success criteria -
Bases for market segmentations - Personal characteristics - Customer response.
UNIT III (10 Hours)
Buying Behaviour and Sales Forecasting Buyer behavior - Determinants - Economic model -
psychological model - Social and culture influences on buying behaviour - Howard sheth
model of buying behavior - Organizational buying behavior - Sales forecasting - Uses, roles and methods of sales forecasting.
28
UNIT IV (10 Hours)
Developing Market Strategies Meaning of product Development - Steps in new product
development - Product life cycle and marketing strategies in each stage - Product
Management - Product differentiation - Product deletion – Challenges in new product Development
UNIT V (10 Hours)
Marketing and Society Consumer protection in India - Need and measures of consumer
protection - Consumer protection act 1986 - Marketing of services – Growth – Classifications
- Consumerism - Problems in service organization - Bank marketing - Marketing of health care services - Marketing of express courier services - Green marketing - Rural marketing -
significance of rural marketing - Environment and opportunities of rural marketing -
Problems
TEXT BOOKS:
1. Marketing management: C.B.Memoria & Jostin, Kitab Mahal, Alahabad,7th
Edition 2005.
REFERENCE BOOKS:
1. Marketing Management; Dr.C.B.Gupta & Dr.Rajan Nair, Sultan Chand & sons, New
Delhi.15th
edition (2013).
2. Marketing Management. - S.N.Pillai & Bahavathi. Sultan Chand & sons, New Delhi.,Revised edition 2004.
3. Fundamentals of Marketing: William J.Standon, Mc.Grew Edition-Hill,Inc,New
York,10th
Edition.
SEMESTER IV
PART III – ALLIED: OPERATIONS RESEARCH
Course Code: BPA4T24
Credits : 5 Total Instructional Hours: 75
Course Objectives: To teach the students about the Industrial applications of Operations
Research.
Skill set to be acquired: After the completion of the course the students will be able to solve
problems on LPP models, Transportation model, Assignment model, Queuing model,
PERT& CPM Models, Decision theory models.
UNIT I (15 Hours)
Definition of OR - Characteristics of OR - Scope of OR - Uses and limitations of OR -
Linear Programming Problem: Introduction - Mathematical formulation of the problem -
Graphical method of solving LPP – Simplex method.
UNIT II (15 Hours)
The Transportation problem: Introduction-Mathematical formulation-finding initial basic
feasible solution by NWCR, VAM only- MODI’S method of finding optimal solution (Non-
degenerate problems only). The Assignment problem: Introduction - Mathematical
formulation - Hungarian Assignment method
UNIT III (15 Hours)
Queuing Theory: Introduction - Queuing system - Characteristics of queuing system -
Kendal’s Notation - Classifications of queues - Problems in (M/M/1) : (/FIFO);
(Derivations not included)
UNIT IV (15 Hours)
Game Theory: Introduction - Two person zero sum game - The Maximin - Minimax principle
- saddle point - problems - Pure and Mixed games - Solution of 2 x 2 rectangular games -
Graphical solution of (2 x n) and (m x 2) games.
29
UNIT V (15 Hours)
Network scheduling by PERT & CPM - Introduction - Network and basic components -Rules
of network construction - Time calculation in networks - CPM, PERT calculations.
Note: Problems - 80%, Theory - 20% (Derivations may be omitted for all units).
TEXT BOOK:
Kanti swarup, P. K. Gupta, Man Mohan, Operations Research, S.chand & Sons Education
Publications, New Delhi, 2008.
REFERENCE BOOKS:
1. Premkumar gupta, D.S.Hira, Operations Research, S.chand & Sons Education,2008.
2. Hamdy A. Taha, An Introduction to Operations Research-Pearson’s Education, 2007.
3. J.K. Sharma, Operations Research-Theory of application, Macmillan India Ltd, 2004.
SEMESTER – IV
PART IV (SBE) - SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Course Code: BPA4T55
Credits: 2 Total Instructional hours: 40
Course Objectives: On successful completion of the course the students should have a
thorough understanding about the security analysis and portfolio management.
Skill set to be acquired: On successful completion of the course the students are expected to
acquire diagnostic, analytical and decision making skills related to investments in various
securities.
UNIT I (8 Hours)
Introduction to Investment and Securities – Risk and return – Primary and secondary market
in India – BSE, NSE, SEBI – its functions.
UNIT II (8 Hours)
Economic Analysis – Industry Analysis – Company analysis.
UNIT III (8 Hours) Technical Analysis – Dow Theory – Efficient market theory – Options and futures.
UNIT IV (8 Hours)
Portfolio construction – Markowitz model – Sharpe Index model - Capital Asset Pricing
theory – Portfolio evaluation – Portfolio revision
UNIT V (8 Hours)
Securities Management and Compliances Meaning, need and scope; mechanism for self-
regulation; advantages to company, regulator and investors
Note: The syllabus will have 20% problems and 80% Theory.
TEXT BOOK
1. Security Analysis and Portfolio Management, V.A.Avadhani, Himalaya Publishing
House, 9th
revised edition, 2013.
2. Financial Services- Gurusamy,S, Tata McGraw Hill, New Delhi, (2009)
REFERENCE BOOKS:
1. Security Analysis and Portfolio Management, Punithavathy Pandian, , Vikas Publishing
House Private Ltd., 2nd
edition(2013)
2. Investment Analysis and P Portfolio Management, M.Ranganatham and R.Madhumathi, Pearson Education (Pvt) Ltd., New Delhi. (2009).
3. Security Analysis and Portfolio Management, S.Kevin, Prentice-Hall of India Private
Ltd., New Delhi.11th
edition (2012)
30
SEMESTER – V
PART IV (SBE) - BUSINESS APPLICATION SOFTWARE - MS OFFICE
Course Code: BPA4P56
Credits: 2 Total Instructional hours: 40
Course Objective: To enable the students to work with MS – Office
Skill set to be acquired: On Successful completion of the course, the students should be able
to work in MS – Office
MS WORD (12 Hours) 1. Type a Document and make Alignments 2. Prepare a Class Time Table 3. Prepare a Mail Merge for an Interview Call Letter
4. Create a Resume Wizard
5. Design a Cheque Book of a Bank
MS EXCEL (12 Hours) 1. Develop the Students Mark List worksheet and Calculate Total, Average, Pass or Fail
and Rank
2. Draw a Chart to illustrate Class Performance in the Semester 3. Prepare a Payroll of a Concern
4. Prepare Invenroty list
5. Use filter and sort option
MS – POWER POINT (08 Hours)
1. Prepare a Presentation through templates
2. Draw a Organization Chart
3. Prepare department presentation for external expert
MS – ACCESS (08 Hours) 1. Prepare a Students Database 2. Prepare an Inventory Database
Note: The Syllabus has 100 % Practical
SEMESTER – IV - ehd]fhk] gUtk;
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Course Code: BPA4T57A
Credits: 2 Total Instructional hours: 27
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31
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SEMESTER – IV - ehd]fhk] gUtk;
gFjp IV rpwgg[j jkpH] – II Part IV ADVANCED TAMIL - II
Course Code: BPA4T57B
Credits: 2 Total Instructional hours: 27
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SEMESTER -IV
PART V - NON MAJOR ELECTIVE
GENERAL KNOWLEDGE AND ENGLISH FOR COMPETENCY – II
Course Code: BPA4T37C
Credits: 2 Total Instructional Hours: 27
Course Objective: To prepare students for competitive examination with general knowledge.
Skill set to be acquired: On successful completion of the course, the students should have
acquired Confidence for facing competitive Examination
UNIT I (6 Hours)
Ancient History (before Mughal Period)
Mughal History British Period
32
Freedom Struggle
Indian Constitution (Indian Policy)
UNIT II (6 Hours)
Indian Geography, Indian Economics, Sports and Awards
UNIT III (5 Hours)
Science and Technology
Chemistry, Physics, Botany, Zoology and Environment Studies
UNIT IV (5 Hours)
Constructing Passages
Comprehension
UNIT V (5 Hours)
Sentence Completion
Spotting Errors
SUGGESTED READING
1. English for Competitive Examination, R. P. Bhatnagar and Rajul Bhargava, Special
Edition Macmillan India Limited, 3rd
edition, 2013
2. Renu General Knowledge Book
SEMESTER IV
PART IV – MATHEMATICS FOR COMPETITIVE EXAMINATIONS
(Common for all UG students including B.Com (Applied Business Accounting), B.Com (Professional Accounting) and B.Com(Business Process out Sourcing) admitted from 2014 onwards)
Credits: 2 Course Code: BPA4T58
Total Instructional Hours: 50
Course Objective: To train the students on quantitative aptitude and verbal reasoning.
Skill sets to be acquired: After the completion of the course the student will gain confidence
and skill to appear for all competitive examinations conducted by central and state
governments.
UNIT I (10 Hours)
Numbers
HCF and LCM of Numbers
Averages
Problem on numbers
Problem on ages
UNIT II (10 Hours)
Percentage
Profit & Loss
Ration and Proportion
Partnership
UNIT III (10 Hours)
Time and work
Pipes and Cisterns
Time and distance
Problem on Trains
33
UNIT IV (10 Hours)
Boats and Streams
Allegation or Mixture
Simple Interest
Compound Interest
UNIT V (10 Hours)
Permutation and Combination
Data Interpretation:
Bar graphs
Pie charts
Line graphs
TEXT BOOK:
―Mathematics for Competitive Examinations‖, Department of Mathematics, Sree Saraswathi
Thyagaraja College, Pollachi, 2015.
REFERENCE BOOKS:
1. R.S. Aggarwal, Quantitative Aptitude for Competitive Examinations, S. Chand &
Company Ltd, 2012 Edition
2. B. S. Sijwali, Quantitative Aptitude, Arihand Publications (India) PVT LTD, 2007.
3. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, McGraw Hill
Companies, 2006.
SEMESTER – V
PART III - CORPORATE ACCOUNTING – II
Course Code: BPA5T51
Credits: 5 Total Instructional hours: 75
Course Objectives: On Successful completion of the course the students should have the
thorough knowledge of corporate accounting and its application
Skill Set to be Acquired: On successful completion of the course the students should comply
with the practice in the corporate World.
UNIT I (15Hours)
Accounts of Banking Companies: Introduction-Preparation of Final Accounts of Banking
companies-classification of Advances- Provisioning of Advances -Form A- Form B -
Preparation of profit and loss A/C and Balance Sheet with schedule as per format.
UNIT II (15 Hours)
Accounts of Insurances Companies: Introduction - Life Insurance - Life Insurance fund
valuation - Balance Sheet - Preparation of Final accounts - Life insurance revenue account -
Balance Sheet - Form F - Form B - Form C - General Insurance - Preparation of revenue A/c;
Profit and Loss A/C . and Balance Sheet in prescribed format by IRDA - Mandatory
Disclosure – Accounts of Electricity Company
UNIT III (15 Hours)
Holding Companies: Introduction-Statutory definition-Requirements of sec 212 -
Consolidated Balance sheet-Miscellaneous Adjustments-Consolidated Financial Statements
(IAS-3) –Accounting standard 21 .
UNIT IV (15 Hours)
Amalgamation – absorption – Internal reconstruction and capital reduction
UNIT V (15 Hours)
Inflation Accounting: International Financial Reporting Standards – Meaning - Objectives –
34
Standard setting process – IFRS frame work - Human Resource Accounting - Methods of
computation of Inflation Accounting.
Note: The syllabus will have 20% Theory and 80% problems.
TEXT BOOKS:
1. S.P.Jain &K.L.Narang :Advanced Accountancy Volume 2- Kalyani Publishers-17-th
revised edition,2008
REFERENCE BOOKS:
1. Shukla & Grewal: Advanced Accounts-Sultan Chand & Sons.publications, 14’Th edition.
2. Dr S.KR Paul-Accountancy .New Central Book Agency (p) Ltd.(2001)
SEMESTER – V
PART III - BANKING THEORY, LAW AND PRACTICE
Course Code: BPA5T52
Credits: 4 Total Instructional hours: 60
Course Objective: To provide good understanding of the role of banking, regulations,
Development and services.
Skill set to be acquired: After the successful completion of the course the students should have
the thorough knowledge on the banking systems.
UNIT I (12 Hours)
Introduction to banking = RBI: Evolution of central bank – Banking Regulations Act, 1949 –
Organisational structure of RBI – Functions of RBI and Commercial Banks – Credit Creations of
RBI – Credit Control Measures – Monetary Policy and its objectives - Relationship between RBI and Commercial Banks.
UNIT II (12 Hours)
Definition of banker and customer – Relationship between Banker and customer – Legal frame
work – termination of relationship – Garnishee Order – Bankers Right of Lien– General procedure
for opening a savings, current and fixed deposit Account – Special types of customers.
UNIT III (12 Hours)
Negotiable Instruments: Meaning & Definition – Characteristics – Cheque and its kinds –
Crossing, Endorsement, Material Alteration – Collection and payment of Cheque – Refusal or
bouncing of cheque. Bills of Exchange: Definition, characteristics and Parties involved – Difference between Bill and Cheque.
UNIT IV (12 Hours)
Meaning of Development Banking - Development banking Vs Commercial Banking –Growth and
Role of Development Banks in Economic Development –– IFCI – IDBI – SIDBI – ICICI – SFCs –
EXIM Banks – UTI, LIC, and GIC – National banks for Agriculture and Rural Development.
UNIT V (12 Hours)
Banking Sector Reforms in India: Recommendations of Narasimham Committee (Phase-I) -
Banking Services: ATM, Credit Card, Debit Card, Rupay Card – E-Services – On-line/Internet
Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time Gross Settlement
(RTGS) System, Negotiated Dealing System (NDS), Centralized Funds Management System
(CFMS), National Financial Switch (NFS), and Inter Bank Funds Transfer Processor (IFTP) –
Immediate Payment Service (IMPS) – Cyber Law in practice.
Text book:
1. Gordon & Natrajan, “Banking Theory, Law & Practice”, Himalaya Publishing
House, 24th
Edition, 2015.
35
Reference books:
1. P.N.Varshney, “Banking Law and Practice”, Sultan Chand & Sons Publishing House,
New Delhi, 18th
Edition 2000. 2. Shekhar and Shekhar, “Banking theory and Practice”, UBS Publishers, 18
th Edition
3. K.C.Shekar, Lekshmy Shekar, “Banking theory and Practice”, Vikas Publishing
House Pvt.Ltd., 19th
Edition 2007.
SEMESTER – V
PART III – INCOME TAX LAW AND PRACTICE – I
Course Code: BPA5T53
Credits: 5 Total Instructional hours: 75
Course Objective: To impart the knowledge about Income Tax Law and Practices in India.
Skill set to be acquired: On the completion of the course the students should be aware of the
computation of tax liability of person.
UNIT I (15 Hours)
Taxes- Meaning- Types – Direct Taxes and Indirect Taxes - Merits and Demerits of Direct
Taxes. Conceptual Frame Work of Income Tax in India- Important Definitions under the
Income Tax Act 1961- Assessee - Assessment, - Person - Assessment Year - Previous Year. Classes of Assessee – Residential status-Agricultural Income –Exempted Incomes.
UNIT II (15 Hours)
Computation of Income under the Head Salary- Allowances - Perquisites - Profit in lieu of
salary . Computation of Income under the Head House Property: Basis of Charge –
Computation of House Property Income.
UNIT III (15 Hours)
Computation of Income under the Business and Profession: Basis of Charge of Business
Income- Problem on Computation of Business Income- Income from Profession- Basis of
Charge
UNIT IV (15 Hours)
Computation of Income under the Head Capital Gains: Meaning and Definition of Capital
Gain- Basis of Charge- Concepts and Meaning of Capital Asset - Transfer - Consideration -
Various Modes of Acquisition of Capital Asset - Kinds of Capital Gain – Long Term and
Short Term- Taxation of Capital Gains .Income from Other Sources: Dividend- Interest on
Securities including Grossing Up – Family Pension – Bank Interest-Casual Income- Lottery
Winning, Race Winning.
UNIT V (15 Hours)
Deductions allowed under the Head- Provisions regarding Set Off and Carry Forward of
Losses - Computation of Gross Total Income.
Distribution of Marks: 40% Theory & 60% Problems.
TEXT BOOK:
1. Income Tax – Law & Practice –Gaur & Narang* Relevant Assessment Year.
BOOKS FOR REFERENCES:
1. Direct Taxes : B.B. Lal * Relevant Assessment Year.
2. Income Tax Law and Practice : Dr. H.C.Mehrotra * Relevant Assessment Year.
3. Tax Laws : Dinkar Pagare * Relevant Assessment Year.
4. Income Tax : Bhagavathi Prasad * Relevant Assessment Year.
36
SEMESTER – V
Elective – A1: COMMERCIAL LAW
Course Code: BPA5T54A
Credits: 5 Total Instructional hours: 75
Course Objective: To enable the students to understand the fundamentals of law relating to
commercial activities.
Skill set to be acquired: On successful completion of this course, the student should be well
versed in basic provisions regarding legal frame work governing the business world
UNIT I (15 Hours)
Law – Meaning and Objects – Mercantile Law, Meaning – Sources of Contracts –
Classification of Contracts – Essentials of a Valid Contract – Offer, Acceptance, Legality of
Object and Consideration – Void Agreement.
UNIT II (15 Hours)
Capacity to Contract: Free consent – Quasi Contracts – Contingent Contracts – Performance
of Contract – Discharge of Contract – Remedies for breach of Contract.
UNIT III (15 Hours)
Contract of Agency: Kinds of Agency – Rights and Liabilities of Principal and Agent –
Termination of Agency. Indian Partnership Act 1932 - Rights and Liabilities of Partners -
Dissolution of Partnership Firm
UNIT IV (15 Hours)
Contract of Indemnity and Guarantee – Rights and Liabilities of Surety – Discharge of Surety
– Bailment – Rights and Duties of Bailor and Bailee – Pledge by Non - Owners. Pawn (or)
Pledge - Rights of Pawnee – Rights and Liabilities of Finder of Lost Goods
UNIT V (15 Hours)
Law of Sale of Goods – Distinction Between Sale and Agreement to Sell – Conditions and
Warranties to sell – Transfer of Ownership – Transfer of Title by Non - owners –
Performance of Contract of Sale – Rights and Duties of Buyer& seller – Rights of Unpaid Seller
TEXT BOOK:
N.D.Kapoor, “Business Laws”, Sultan Chand & Son, 23 Daryaganj, New Delhi, 6th
Edition 2013
.REFERENCE BOOKS:
1. M.C.Kuchhal, “Mercantile Law”, Vikas Publications Ltd, New Delhi, 8th
Edition 2013.
2. K.R.Bulchandani, “Business Law”, Himalaya Publishing House, 2nd
Edition 2002.
3. R.S.N. Pillai & Bagavathi, “Business Law”, Sultan Chand & Company Ltd,
3rd
Edition 2014.
SEMESTER – V
Elective – B1: MANAGEMENT INFORMATION SYSTEM
Course Code: BPA5T54B
Credits: 5 Total Instructional hours: 75 Course Objective: To know the Integration of Business Information through Computers. Skill set to be acquired: After the successful completion of the course the student must be aware of utilization of business information for decision making
UNIT I (15 Hours)
Management Information System : Meaning – Features – Characteristics of a system - Types
of System - Requisites of an effective MIS –MIS Model – Components –Subsystems of an
MIS – Role and Importance – Limitation of MIS
37
UNIT II (15 Hours)
Corporate Planning for MIS – Growth of MIS in an Organization- System Concepts –
Elements of a System-–Categories of Information System – System Development Life Cycle
– System Enhancement
UNIT III (15 Hours)
Information Systems in Business and Management: Transaction Processing System:
Information Repeating and Executive Information System
UNIT IV (15 Hours)
Database Management Systems – Conceptual Presentation – Client Server Architectures
Networks
UNIT V (15 Hours)
Functional Management Information System: Financial – Accounting – Marketing –
Production – Human resource
TEXT BOOK:
Aman Jindal, ―Management Information System‖, Kalyani Publishers, New Delhi, 2003.
REFERENCE BOOKS:
Gorden B. Davis & Margrethe H. Olson, “Management Information System”, Mc Graw –
Hill Publishing, New Delhi, 3rd
Edition 2008.
SEMESTER – V
Elective – C1: BRAND MANAGEMENT
Course Code: BPA5T54C
Credits: 5 Total Instructional hours: 75
Course Objective: To teach the importance of brand and its impacts among the customers
Skill set to be acquired: Skills to be acquired: On successful completion of the course the
students should have understood
The importance of branding
The brand positioning and creating brand image
The value of the brand towards the growth of the organization
UNIT I (15 Hours)
Introduction- Basic understanding of brands – concepts and process – significance of 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.
UNIT II (15 Hours)
Brand Associations: Brand vision – brand ambassadors– brand as a personality, as trading
asset, Brand extension – brand positioning – Brand image building
UNIT III (15 Hours)
Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty programmes
– brand equity – role of brand manager – Relationship with Manufacturing - marketing-
finance - purchase and R & D – brand audit
UNIT IV (15 Hours)
Leveraging brands – Brand extensions, extendibility, merits and demerits – Line extensions,
line trap – Co-branding and licensing brands
UNIT V (15 Hours)
Brand Strategies: Designing and implementing branding strategies .
38
TEXT BOOK:
Kevin Lane Keller, M.G.Parameswaran, Isaac Jacob,“Strategic brand Management”,
Pearson Education, 3rd
Edition 2015.
REFERENCE BOOKS:
1. Kapferer Jean Noel, “Strategic brand Management”, Kogan Page India Pvt Ltd., 2nd
Edition, 2009. 2. S.Ramesh Kumar, “Managing Indian Brands, Marketing Concepts and Strategies”,
Vikas Publishing House, 2007.
SEMESTER – V
PART IV (SBE) - BUSINESS APPLICATION SOFTWARE - TALLY
Course Code: BPA5P55
Credits: 2 Total Instructional hours: 50 Course Objective: To enable the students to work with Tally Skill set to be acquired: On Successful completion of the course, the students should be able to work in Tally
Tally (50 Hours) 1. Creating a new Company 2. Create Ledger for a Caompany 3. Create Voucher for a Company
4. Prepare Cash Book
5. Prpare Bank book
6. Prepare Final Account
7. Prepare Bank Reconciliation Statements
8. Prepare Cash Flow Statements
9. Prepare Inventory Account
10. Prepare ratio analysis
Note: The Syllabus has 100 % Practical
SEMESTER – V
PART IV (SBE) – STRATEGIC MANAGEMENT
Course Code: BPA5T26
Credits: 2 Total Instructional hours: 40
Course Objective: On successful completion of the course the students should have a
thorough understanding about the Strategic Management.
Skill set to be acquired: On successful completion of the course the students are expected to
acquire diagnostic, analytical and decision making skills related to Strategic Management.
UNIT I (8 Hours)
Business Policy and Strategic Management: Meaning and Nature - Vision and Mission and
Objectives of the Firm- Strategic Levels in the Firm- Strategic Planning Process.
UNIT II (8 Hours)
Strategic Analyses: Porters approach - Experience curve analysis – SWOT analysis – BCG
approach
UNIT III (8 Hours)
Formulation of Strategy: Meaning and stages – strategic formulation – functional strategy –
marketing strategy – financial strategy- production strategy – logistics strategy
UNIT IV (8 Hours)
Strategic Implementation and Control : Meaning – Steps in implementation – Approaches
towards implementation – types of control
39
UNIT V (8 Hours)
Strategic Diversification: Merger and Acquisition – turnaround management – Evaluation
and control of strategy – Types and Benefits of strategy
TEXT BOOKS :
1. Strategic planning & management ,P.K.Ghosh, Sultan chand & sons, (10th
edition,
2006).
REFERENCES BOOKS:
1. Strategic Management , Ronflavel & John Williams, Prentice Hall publications Rev
edition, (1996)
2. Business Policy and Strategic Management P.Subba rao, Himalaya Publishing House
(reprint 2003)
3. Business Policy and Strategy Jauch R Lawrence glueck William,Tata Mc Graw hill
Publication(6th
edition, 2006)
SEMESTER – V
PART III - SUMMER INTERNSHIP TRAINING
GUIDELINES FOR THE INTERNSHIP PROGRAMME
Credits: 1 Course Code: BPA5R27 Objective: To give optimum exposure on the practical side of Commerce and Industry.
1. Duration of the internship training is 15 days during the Summer Vacation which falls at
the end of the 4th
Semester.
2. The departments concerned will prepare on exhaustive panel of Institutions. Industries
and practitioners.
3. The individual student has to identify the institution / industry / practitioners of their
choice and inform the same to the HOD / Staff-in-charge.
4. The students hereafter will be called as Trainees should maintain a work diary in which
the daily work done should be entered and the same should be attested by the section in-
charge.
5. A detailed outline of the job to be done, sections in which they have to be attached both
in the office as well as in the field, should be provided to each student.
6. The trainees should strictly adhere to the rules and regulations and office timings of the
institutions to which they are attached.
7. The trainees have to obtain a certificate on successful completion of the internship from
the chief executive of the organization.
8. Monitoring and inspection by staff on a regular basis.
9. Schedule of visit to be made by the staff is to be prepared by the HOD / Staff-in-charge.
10. Report writing manual and format should be prepared by the respective departments.
11. Specimen forms are to be attached wherever it is necessary.
12. Report evaluation: External Viva-Voce examination will be conducted and marks will be
provided as follows: Viva- Voce -10 marks Project report- 40 marks.
13. Report should be submitted in the 5th
Semester.
14. Expected outcome of the internship training is given separately.
40
SEMESTER – V
PART V - EXTENSION ACTIVITIES
Course Code: BPA5P28 Every student shall participate compulsorily for period of not less than two years (4 Semesters) in any one of the following programmes.
NSS
NCC
Sports
YRC
Other Extra curricular activities.
The student’s performance will be examined by the staff in-charge of extension activities
along with the Head of the respective department and a senior member of the Department on
the following parameters. The marks shall be sent to the Controller of Examinations before
the commencement of the final semester examinations.
20% of marks for Regularity of attendance 60% of marks for Active Participation in classes/camps/games/special
Camps/programmes in college District/ State/ University activities.
10% of marks for Exemplary awards/Certificates/Prizes.
10% of marks for Other Social components such as Blood Donations, Fine Arts, etc.
The above activities shall be conducted outside the regular working hours of the college. The
marks sheet will carry the following remarks as per the following mark range.
A-Exemplary - 80 and above
B-very good - 70-79
C-good - 60-69
D-fair - 50-59
E-Satisfactory - 40-49
This grading shall be incorporated in the mark sheet to be issued at the end of the semester.
(Handicapped students who are unable to participate in any of the above activities shall be
required to take a testin the theoretical aspects of any one of the above fields and be graded
and certified accordingly)
SEMESTER – VI
PART III - MANAGEMENT ACCOUNTING
Course Code: BPA6T51
Credits: 4 Total Instructional hours: 60
Course Objective: To apply various management accounting techniques to all types of
organizations for planning, decision making and control purposes in practical situations.
Skill set to be acquired: After the successful completion of the course the students should
have the thorough knowledge on the management accounting techniques in business decision
making.
UNIT I (15 Hours)
Meaning, Scope, Objectives and Limitation of Management Accounting; Distinction
between: Financial accounting and Management accounting, Cost accounting and
Management accounting; Role of Management Accounting in Decision Making; Tools and
Techniques of Management Accounting; Functions and Duties of Management Accountant.
UNIT II (15 Hours)
Analysis and Interpretation of Financial statements: Ratio Analysis, meaning, Objective,
Advantages and its limitations. Classification and computation of ratios.
UNIT III (15 Hours)
Fund Flow Analysis: Concept of Fund, Meaning of flow of fund, Objectives, Techniques and
41
preparation of Fund Flow Statement, Uses and Limitation of Fund Flow Statement
Standard costing and variance analysis: Meaning of Standard Costing - Applications of
Standard Costing - Advantages and Limitations of Standard Costing - Establishment of
Standard costing System - Variance analysis: Material and Labour variances.
UNIT IV (15 Hours)
Budget and Budgetary control-Essentials-Types of budget- Purchase – Material - Production
– Sales – Cash –Flexible and Master budget - Zero Base Budgeting –Meaning and
importance.
UNIT V (15 Hours)
Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient features –
Advantages of Marginal Costing – Limitations – Break-Even Analysis – Cost volume- profit
Analysis – Applications of Marginal costing for Business Decision making.
Note: The syllabus will have 40% Theory and 60% problems.
TEXT BOOKS:
1. Management Accounting - R.K.Sharma & Shashi K.Gupta Ed 2. New Delhi. Kalyani,
12th
edition 2013
2. Management Accounting – A.Murthy & S.Gurusamy (2009)
BOOKS FOR REFERENCE:
1. Management Accounting -S.N.Maheswari,vikas Publishing House (2009)
2. Management Accounting - R.S.N.Pillai and Bagavathy, S. Chand & Company Limited, 2006
3. Management Accounting - Khan & Jain Tata Mcgrew Hill Publishing Compnay
Ltd,New Delhi,6th
Edition ,2013
SEMESTER – VI
PART III – INCOME TAX LAW AND PRACTICE – II
Course Code: BPA6T52
Credits: 4 Total Instructional hours: 60
Course Objective: On the Completion of the Course the Participants should be aware of the
Avenues of Tax Assessment of PFAS,PFAOP,HUF and administrative of taxable authorities
and service tax.
Skill sets to be acquired: On successful completion of the course the students are expected
to acquire the knowledge of taxation
UNIT I (15 Hours)
Assessment Procedures – Types of Assessment - collection and recovery of Tax –Advance
payment of Tax, TDS, PAN, TAN
UNIT II (15 Hours)
Deductions allowed as per Chapter VI A and Section 80 – Assessment of Individuals - Tax
Liability.
UNIT III (15 Hours)
Assessment of partnership firms- Assessment of PFAOP- Charging Provisions &
Computation of Taxable Income- Deductions allowed-Computation of Tax Liability.-
Assessment of HUF.
UNIT IV (15 Hours)
Assessment of Companies- Scope of Gross Total Income- Taxable Income, Tax Liability –
Concept and Application of Minimum Alternate Tax(MAT) , Assessment of Charitable
Trusts
42
UNIT V (15 Hours)
Administrative, Judicial Authorities of Income Tax- Powers, Duties – Penalties for offence
under IT Act
Distribution of Marks: 40% Theory & 60% Problems.
TEXT
BOOK:
1. Income Tax – Law & Practice –Gaur & Narang* Relevant Assessment Year.
BOOKS FOR
REFERENCES:
1. Direct Taxes : B.B. Lal * Relevant Assessment
Year.
2. Income Tax Law and Practice : Dr. H.C.Mehrotra * Relevant Assessment
Year.
3. Tax Laws : Dinkar Pagare * Relevant Assessment
Year.
4. Income Tax : Bhagavathi Prasad * Relevant Assessment
Year.
PART III – Core 14- CUSTOMS DUTY AND GOODS AND SERVICES TAX
(Common for B.Com, B.Com (CA),B.Com(PA), B.Com (ABA),
B.Com(BPS) Programmes)
Course Code: N5BPA6T73
LEARNING OBJECTIVES: To gain knowledge on the principles and provisions relating to customs duty and GST
in India
UNIT - I: (Credit: 12 Hours) Tax
system - canons of taxation - Indian tax system – Indirect Tax review and New GST Policy
introductory remarks.
UNIT - II: (Credit: 12 Hours)
Customs duty – basic concepts – types – valuation – customs procedure, import and export
procedure – powers of officers – levy and exemption –- penalties and offences
– Export promotion scheme, EOU – SEZ – Duty drawback.
UNIT III (Credit Hours: 12)
Meaning of GST – Salient features of GST – Constitutional amendments - subsuming of
taxes – benefits of implementing GST (Dual Model) – Structure of GST: Central GST –
State GST – Integrated GST – Union Territory GST.
UNIT IV (Credit Hours: 12)
Supply of goods and Services: Meaning of supply – Place of supply – principal of supply –
composite supply – mixed supply – outward supply – exempt supply. Registration
under GST: Procedure for registration – compulsory registration – deemed registration
– Exemption from GST registration.
UNIT V (Credit Hours: 12)
Procedure under GST: Procedures relating to levy (CGST and SGST) – Procedure relating
to levy (IGST).Returns filing procedures under GST: Payment procedure under GST -
Input tax credit - Outcome of GST
LEARNING
OUTCOMES On successful completion of this course, the students gain an effective understanding
43
UNIT IV (15 Hours)
Marine and
Calculations
Fire Insurance-Nature-Kinds of Policies-Policies Conditions-Premium
UNIT V (15 Hours)
of the latest GST
law.
TEXT
BOOKS 1. Gurukripa (2017) – “GST SELF LEARNING”, Gurukripa Publications.
Chennai
2. MonishBhalla (2015) – Commercial GST – The Game Changer – Commercial
Law Publishers (India) Pvt. Ltd, New Delhi.
REFERENCE
BOOKS: 1. S.S. Gupta (2017) – GST – Laws and Practice, Taxman’s Publications, New
Delhi.
2. V. Balachandran “Indirect Taxation” Sultan Chand &Kalyani Publishers, 16th edition,
2014.
3. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013
4. Dr.Radha and Dr.Parameswaran, “Business Taxation”, Prasanna Publishers, Chennai,
2011.
5. Dr.Radha and Dr.Parameswaran, “Indirect Taxation” Prasanna Publishers, Chennai, 2013.
Prepared by : R.Venkatesh
Verified by
Assistant Professor – B.Com Dr. D. Padma, HOD B.Com(ABA)
Dr.I.Siddiq, HOD - B.Com SEMESTER –
VI
Elective – A2: INSURANCE
LAW
Course Code: BPA6T54A
Credits: 5 Total Instructional hours:
75
Course Objective: To provide good understanding regarding Insurance and its
uses
Skill set to be acquired: After the successful of the course the students should have the
thorough practical knowledge on Insurance
UNIT I (15 Hours)
Insurance- Meaning, Nature, Significance- Principles-Re-Insurance-Double Insurance-
Nationalisation Vs Privatisation of Insurance business-Insurance Regulatory and
Development Authority Act-Recent developments in the Insurance sector.
UNIT II (15 Hours)
Types of insurance - General insurance - Accident and Motor insurance - Nature, Disclosure,
Contribution-Claims and Recovery
UNIT III (15 Hours)
Life insurance –Nature - Classification of Policies – Annuities - Selection of Risk Calculation
of Premium and Surrender Value
Nature-Risk analysis-Planning Control and Transfer of Risk-Administration of companies’
properties and provisions of adequate security arrangements-Deposit and Credit Insurance-
44
Nature, Terms and Conditions regarding claims and recoveries
TEXT
BOOKS:
1. M.N. Mishra, “Insurance Principles and Practice”, Sulchand chand & Company
Ltd., 21st
Edition, 2014.
2. G.L.Banka, “Innovative theory of Risk Management & Insurance”, Shreenivas
Publications 1st
Published 2012.
REFERENCE
BOOKS:
1. P.Periyasamy, “Principles and Practice of Insurance”, Himalaya Publishing Delhi,
1st
Edition, 2011. 2. G.S Panda , “Principles and Practice of Insurance”, Kalyani Publishing
House, Edition, 2006.
3. S.Arunajatesan, T.R. Viswanathan, “Risk management and Insurance”,
Maemillan publishers,2009.
SEMESTER – VI Elective – B2: E – COMMERCE
Course Code: BPA6T54B
Credits: 5 Total Instructional hours: 75
Course Objective: To inculcate knowledge on E-Commerce concepts in the present IT
world. Skill set to be acquired: On successful completion of this course, the student should
get complete Knowledge on E-commerce and Real World and Cyberspace problem
awareness.
UNIT I (15 Hours)
E-Commerce-Framework-Classification of Electronic commerce -Anatomy of E-Commerce
Applications- Components of the I way-Network Access Equipment-Internet Terminology.
UNIT II (15 Hours)
Electronic Data Interchange- Benefits-EDI Legal, Security & privacy issues- EDI software
implementation- Value added networks-Internal Information Systems-Work flow
automization and oordination.
UNIT III (15 Hours)
Electronic commerce and the world wide web-Architectural framework for Electronic
commerce-Electronic Commerce application services Data and message security- Encrypted
documents and electronic mail- Hypertext publishing- Technology behind the web
UNIT IV (15 Hours)
Consumer Oriented Electronic Commerce: Consumer Oriented Applications-Mercantile
Process Models-Mercantile Models From the Consumers Perspective- Mercantile Models
from the Merchants Perspective.
UNIT V (15 Hours)
Electronic Payment Systems-Types-Digital Token Based Electronic Payment System-Smart
Cards & Credit Card Electronic Payment Systems -Risk -Designing electronic payment
system
TEXT
BOOK:
Ravi Kalakota &Andrew B.Whinston , “Frontiers of Electronic Commerce”, Dorling
Kindersley (India) Pvt.Ltd, 2013.
45
REFERENCE BOOKS: 1. Bharat Bhasker , “Electronic Commerce”, Tata McGraw Hill Publishing Co Ltd,
New Delhi, 4th
Edition, 2014.
2. Daniel Minoli, Emma Minoli, “Web Commerce Technology Handbook”, Tata
McGraw Hill Publishing, New Delhi, 2009
SEMESTER – VI
ELECTIVE – C2: SUPPLY CHAIN MANAGEMENT
Course Code: BPA6T54C
Credits: 5 Total Instructional hours: 75
Course Objective: To create awareness about the supply chain activities taken in order to
deliver the goods
Skill set to be acquired:On successful completion of the course the students should have a
clear idea of the systems and values of supply chain and have learnt the tools and techniques
for effective supply chain management
UNIT I (15 Hours)
Supply Chain Management – Global Optimisation – importance – key issues – Inventory
management – economic lot size model. Supply contra cts – centralized vs. decentralized
system
UNIT II (15 Hours)
Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on
grocery industry – retail industry – distribution strategies
UNIT III (15 Hours)
Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer
– supplier partnership – advantages and disadvantages of RSP – distributor Integration
UNIT IV (15 Hours)
Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy
decision – e-procurement – frame work of e-procurement
UNIT V (15 Hours)
Dimension of customer Value – conformance of requirement – product selection – price and
brand – value added services – strategic pricing – smart pricing – customer value measures
TEXT BOOK:
Rushton, A., Oxley, J &Croucher, P, “Handbook of Logistics and Distribution
Management”, Kogan Page, 2nd
Edition , 2007.
REFERENCE BOOKS: 1. Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith, “ Designing and
managing the supply chain concepts, strategies and case studies”, 3rd
Edition,
2008.
2. Irwin, “Designing and Managing the Supply Chain: Concepts, Strategies and Case Studies”, McGraw Hill.2006.
2. R.B. Handfield and E.L. Nochols, “Introduction to Supply Chain
Management”, Prentice Hall, 2006.
3..Sunil Chopra and Peter Meindel, “Supply Chain Management: Strategy,
Planning and Operation”, Prentice Hall of India, 3rd
Edition, 2013.
46
SEMESTER – VI
Elective – A3: INDUSTRIAL LAW
Course Code: BPA6T55A
Credits: 5 Total Instructional hours: 75
Course Objective: To provide good understanding of the role of Industries, Regulations and
Development
Skill set to be acquired: After the successful of the course the students should have
the thorough knowledge on the Industries.
UNIT I (15 Hours)
Factories Act 1948 – Provisions Relating to Health, Safety and Welfare – Employment of
child and young men – Adult workers – Women workers.
UNIT II (15 Hours)
Industrial Disputes Act 1947 – Provision Relating to strike, lockout and retrenchment.
Layoff – closure – Machinery to solve dispute
UNIT III (15 Hours)
Trade unions Act 1926 – Definitions registration - Rights and Privileges – cancellations of
registration – Political fund – Payment of Wages Act 1926 – Permissible deductions –
Time and Mode of payment
UNIT IV (15 Hours)
Payment of Bonus Act 1965-Meaning of Gross profit- computation of available and allocable
surplus – eligibility for bonus – Minimum & Maximum bonus – exemption – applicability
of the act – Employees State Insurance Act 1948 – Definition – Medical mode – Purpose
for which funds can be spent – Benefit.
UNIT V (15 Hours)
The Minimum wages Act 1948 – Workmen’s Compensation Act 1923 – Employers
liability & non-liability - Partial - Permanent- Total Disablement – Accusation diseases
TEXT BOOK:
N.D.Kapoor, “Elements of Industrial Law”, Sultan Chand &Sons, New Delhi, 35th
Edition,2013
REFERENCE BOOK:
N. D Kapoor, “Mercantile Law”, Sultan Chand &Sons, New Delhi, 35th
Edition,2014
SEMESTER – VI
Elective - B3: ENTERPRISE RESOURCE PLANNING
Course Code: BPA6T55B
Credits: 5 Total Instructional hours: 75
Course Objective: To know the strategic importance of Enterprise Resource Planning
Skill set to be acquired: To know the basics of ERP, To understand the key implementation,
issues of ERP, To know the business modules of ERP, To be aware of some popular products
in the area of ERP, To appreciate the current and future trends in ERP
UNIT I (15 Hours)
ERP: An Overview, Enterprise – An Overview, Benefits of ERP, ERP and Related
Technologies, Business Process Reengineering (BPR), Data Warehousing, Data Mining,
OLAP, SCM
UNIT II (15 Hours)
ERP Implementation: ERP Implementation Lifecycle, Implementation Methodology, Hidden
Costs, Organizing the Implementation, Vendors, Consultants and Users, Contracts with
47
Vendors, Consultants and Employees, Project Management and Monitoring.
UNIT III (15 Hours)
THE BUSINESS MODULES: Business modules in an ERP Package, FICO, Manufacturing,
Human Resources, Plant Maintenance, MM Module, Quality Management, Sales and
Distribution
UNIT IV (15 Hours)
The ERP Market: ERP Market Place, SAP AG, PeopleSoft, Baan, JD Edwards, Oracle, QAD,
SSA
UNIT V (15 Hours)
ERP – Present And Future: Turbo Charge the ERP System, EIA, ERP and E-Commerce, ERP
and Internet, Future Directions.
TEXT BOOK:
Alexis Leon, “ERP Demystified”, Tata McGraw Hill, 2nd
Edition 2011.
REFERENCES BOOKS:
1. Joseph A Brady, Ellen F Monk, Bret Wagner, “Concepts in Enterprise Resource
Planning”, Thompson Course Technology, USA, 1st
Edition, 2011.
2. Vinod Kumar Garg and Venkitakrishnan N K., “Enterprise Resource Planning –
Concepts and Practice”, 1st
Edition, 2011.
SEMESTER – VI
Elective - C3: HUMAN RESOURCE MANAGEMENT
Course Code: BPA6T55C Credits: 5 Total
Instructional hours: 75
Course Objective: To understand personnel management and its influence on organization.
To learn theories and concepts in human resource management.
Skill set to be acquired: On successful completion of the course the students are expected to
know the HRM practices followed in industries and develop their leadership skills.
UNIT I (15 Hours)
Human resource management -Meaning –Features – Objectives and significance of HRM –
Role of HRM in corporate strategic management – HRM functions – Development of HRM.
UNIT II (15 Hours)
Human resource planning – Job analysis – Job description - Selection & Recruitment –
Recruitment practices in India - Interview – Placement Training methods – Promotion
UNIT III (15 Hours)
Performance appraisal – methods – Job evaluation – Job satisfaction – Determinants of job
satisfaction and morale – Motivation –Theories of motivation – Determinants of personality.
UNIT IV (15 Hours)
Leadership – leadership theories - Organization conflict - Conflict management – Group
dynamics
UNIT V (15 Hours)
Discipline – Acts of indiscipline – Grievance – Grievance management – Industrial disputes
– Causes – SettlemŅ搒- of industrial disputes.
TEXT BOOK:
L.M. Prasad, ―Human Resource Management‖, Sulltan Chand & Sons, 3rd
edition 2010,
reprint 2014.
REFERENCE BOOKS:
1. C.B.Gupta, “Human Resource Management”, Sulltan Chand & Sons, 15th
Edition 2014.
48
2. C.B.Memoria, S.V.Gankar, “Personnel Management”, Himalaya Publishing, Delhi, 30th
Edition, 2014.
3. P.C Tirupathi, “Personnel Management & Industrial Relations”, Sulltan Chand & Sons,
20th
Edition, 2013.
SEMESTER – VI
PART IV (SBE) - CORPORATE COMPLIANCE MANAGEMENT Course Code:
N5BPA6T56
Credits: 2 Total instructional hours: 40 Course Objectives: To provide thorough understanding and appreciation of composite legal
due diligence in regard to certain corporate activities
Skill Set to be acquired: To provide expert knowledge about the Corporate Compliance Management
UNIT I (8 Hours)
Nature, objectives, significance and scope of due diligence; steps in the process of due
diligence. Areas of Due Diligence - Initial Public Offer (IPO), Follow-on Public Offer (FPO),
Rights issue, Employees Stock Option Plans (ESOPs), Preferential Allotment
UNIT II (8 Hours)
Equity shares with differential rights - Issue of debt (both long term & short term) such as
debentures, bonds, warrants etc. Equity shares with preferential rights.
UNIT III (8 Hours)
Compliance Management Concept and significance; systems approach to compliance
management; process of establishment of compliance management system; compliance in
letter and spirit
UNIT IV (8 Hours)
Secretarial Audit Need, objectives and scope; process; periodicity and format for secretarial
audit report; check-list under various corporate laws; share transfer audit; compliance
certificate
UNIT V (8 Hours)
Search / Status Reports Importance, scope; verification of documents relating to charges;
requirements of financial institutions and corporate lenders; preparation of report
TEXT BOOK: 1. Capital Market in India E.Gordon & K. Natarajan, Himalaya Publishing ( 2000).
REFERENCE BOOK 1. Guide to Indian Capital Market Sanjeev Aggarwal Bharat Law House 2. SEBI Practice Manual V.L.Iyer Taxman 3. Allied Service SEBI – Law, Practice & Procedure S.Suryanarayanan & V.Varadarajan
Commercial Law Publishers (2003)
----------------------
----------------------------------------------------------------------------------------------------------------
c. CURRICULUM STRUCTURE OF UG PROGRAMS
CURRICULUM STRUCTURE OF UG PROGRAMS
(2015 – 16 Batch onwards)
PART - I
PART - II
PART - III
a. Tamil or
English
1. Core:
2. Allied:
3. Electives
b. Hindi or c. Malayalam or d. French
1. Environmental Studies, Value Education and Human Rights c) English for Competency – I
General Knowledge & English
PART - IV 2. a) Basic Tamil for New Learners or b) Advanced Tamil or
3. Skill Based Courses / Non – Major Electives
4. Yoga
for Competency -II
PART - V
EXTRA CREDIT COURSES
5. Mathematics for Competitive Examinations and Summer Project / Internship
NSS/ Sports Extension Activities
49
----------------------------------------------------------------------------------------------------------------
d. EXAMINATION PATTERN UNDER AUTONOMY
50
UNDER AUTONOMY
1. Pattern of Examinations:
The college follows semester pattern. Each academic year consists of two semesters and each
semester ends with the End Semester Examination. A student should have a minimum of
75% attendance out of 90 working days to become eligible to appear for the examinations.
2. Internal Examinations:
The questions for every examination shall have equal representation from the units of
syllabus covered. The question paper pattern and coverage of syllabus for each of the internal
(CIA) tests are as follows.
First Internal Assessment Test for courses except
Part IV-Non Major Electives (English for Competency – I,
General Knowledge and English for Competency – II) Syllabus : First Two Units
Working Days : On completion of 30 working days, approximately
Duration : Two Hours
Max. Marks : 50
For the First internal assessment test, the question paper pattern to be followed as given
below:
Question Paper Pattern
Section A
Attempt all questions (three each from both units) 06 questions – each carrying one mark 06 X 01 = 06
Multiple Choice
Section B Attempt all questions (two each from both units) 04 questions – each carrying five marks 04 X 05 = 20
Inbuilt Choice [Either / Or]
Attempt all questions
Section C
(Minimum one question shall be asked from each unit)
03 questions - each carrying eight marks 03 X 08 = 24 Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === A)
Second Internal Assessment Test for courses except Part
IV-Non Major Elective(English for Competency – I,
General Knowledge and English for Competency – II) Syllabus : Third & Fourth Units
Working Days : On completion of 60 working days, approximately
Duration : Two Hours
Max. Marks : 50
51
For the First internal assessment test, the question paper pattern to be followed as given
below:
Question Paper Pattern
Section A Attempt all questions (three each from both units) 06 questions – each carrying one mark 06 X 01 = 06
Multiple Choice
Section B Attempt all questions (two each from both units) 04 questions – each carrying five marks 04 X 05 = 20
Inbuilt Choice [Either / Or]
Attempt all questions
Section C
(Minimum one question shall be asked from each unit)
03 questions - each carrying eight marks 03 X 08 = 24 Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B)
Model Examinations for courses except
Part IV-Non Major Elective :( English for Competency – I,
General Knowledge and English for Competency – II) Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Duration : Three Hours
Max. Marks : 75
For the Model Examinations, the question paper pattern to be followed as given below:
Question Paper Pattern
Section A Attempt all questions 10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Attempt all questions
Section B
(Minimum one question shall be asked from each unit)
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Attempt all questions
Section C
(Minimum one question shall be asked from each unit)
05 questions - each carrying eight marks 05 X 08 = 40 Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 05 i.e., (Marks obtained/75) X 10 === C)
52
Assignments
Each student is expected to submit at least two assignments per course. The
assignment topics will be allocated by the course teacher. The students are expected to submit
the first assignment before the commencement of first Internal Assessment Test and the
second assignment before the commencement of second Internal Assessment Test. Photo
copies will not be accepted for submission.
Scoring pattern for Assignments
Punctual Submission : 2 Marks
Contents : 4 Marks
Originality/Presentation skill : 4 Marks
Maximum : 10 Marks x 2 Assignments = 20 marks
(Reduce these marks to a maximum of 5 i.e., (Marks obtained / 20) X 5 ====D)
Attendance Mark
Attendance Range Marks
96 % and above - 5 Marks
91 % & up to 95 % - 4 Marks
86% & up to 90 % - 3 Marks
81% & up to 85 % - 2 Marks
From 75 % to 80% - 1 Mark
Maximum - 5 Marks (===== E)
Calculation of Internal Marks for theory courses except
Part IV-Non Major Elective 1. Internal Assessment Test : Average of the two tests.
Reduced to a Maximum of 05 Marks (A+B/2)
2. Model Examination : Reduced to a Maximum of 10 Marks (C)
3. Assignment : Reduced to a Maximum of 05 Marks (D)
4. Attendance : Reduced to a Maximum of 05 Marks (E)
Internal marks Score: F = (A +B)/2 + C + D + E = 25 Marks
The calculation procedure of the Internal Marks for courses which have
exclusive internal assessment such as Environmental Studies, etc in the following
pattern.
a. Average of Two Cycle tests - For a maximum of 20 Marks
b. Model Examinations - For a maximum of 25 Marks
c. Attendance Marks - For a maximum of 5 Marks
Total - For a maximum of 50 Marks
53
The calculation procedure of internal assessments marks for practical
examinations are based on the following criteria. The assessment is for 40 marks of each
practical course.
a. Record - For a maximum of 8 Marks
b. Average of Two Cycle tests - For a maximum of 10 Marks
c. Model Examinations - For a maximum of 10 Marks
d. Average Lab performance - For a maximum of 12 Marks
Total - For a maximum of 40 Marks
The calculation procedure of internal assessments marks for practical
examinations are based on the following criteria. The assessment is for 20 marks of each
practical course.
a. Record - For a maximum of 4 Marks
b. Average of Two Cycle tests - For a maximum of 5 Marks
c. Model Examinations - For a maximum of 5 Marks
d. Average Lab performance - For a maximum of 6 Marks
Total - For a maximum of 20 Marks
The Internal assessments marks for project evaluation is based on the following
criteria. The assessment is for 40% marks of each project / internship course.
a. I Review - For a maximum of 10%
b. Pre-Final review - For a maximum of 15%
c. Final review - For a maximum of 15%
Total - For a maximum of 40%
Calculation of Internal Marks for “Yoga” For All UG Programmes
I. THEORY
1. Internal Assessment Test : Average of the two tests.
Reduced to a Maximum of 25 Marks (A+B/2)
2. Model Examination : Reduced to a Maximum of 25 Marks (C)
Internal marks Score: D = (A +B)/2 + C = 50 Marks
II. PRACTICAL
1. Kayakalpa : 10 Marks
2. Surya Namashkhar : 10 Marks
3. Physical Exercise : 20 Marks
4. Asanas : 10 Marks
Internal marks Score: E = 50 Marks
54
Final Internal Marks for Yoga F = (D + E) / 2
Calculation of Exclusive Internal Marks for “Mathematics For Competitive
Examinations” For All UG Programmes
a) Average of two cycle tests – For a maximum of 25 marks b) Model Examination – For a maximum of 50 marks c) Assignment marks – For a maximum of 05 marks d) Attendance marks – For a maximum of 10 marks e) Unannounced Quiz – For a maximum of 10 marks
Total marks – 100 marks
Evaluation system for Part-IV Non Major Elective Course
(English for Competency – I, General Knowledge and English for Competency – II)
The question paper pattern given below shall be followed for Part IV-Non Major
Elective: English for Competency – I. There is no internal mark for this course.
First Internal Assessment Test Syllabus : First Two Units Working Days : On completion of 30 working days, approximately Duration : Two Hours
Max. Marks : 50
Question Paper Pattern
Section A Attempt all questions (twenty five each from both units) 100 questions – each carrying half mark 50 X 01 = 50
Second Internal Assessment Test
Syllabus : Third and Fourth Units Working Days : On completion of 65 working days approximately, Duration : Two Hours
Max. Marks : 50
Attempt all questions
Question Paper Pattern
Section A
06 questions – each carrying one mark 06 X 01 = 06
Multiple Choice
Section B Attempt all questions (two each from both units) 04 questions – each carrying five marks 04 X 05 = 20
Inbuilt Choice [Either / Or]
Attempt all questions
Section C
(Minimum one question shall be asked from each unit)
03 questions - each carrying eight marks 03 X 08 = 24 Inbuilt Choice [Either / Or]
55
Model Examinations Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Examination : Commences any day from 86th
working day to 90th
working day.
Duration : Three Hours
Max. Marks : 75
Attempt all questions
Question Paper Pattern
Section A
10 questions – each carrying one mark1 10 X 01 = 10
Multiple Choice
Attempt all questions
Section B
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Attempt all questions
Section C
05 questions – each carrying eight marks 05 X 08 = 40 Inbuilt Choice [Either / Or]
The question paper pattern given below shall be followed for Part IV-Non Major
Elective: General Knowledge and English for Competency – II for all UG programs.
There is no internal mark for this course
First Internal Assessment Test Syllabus : First Two Units
Working Days : On completion of 30 working days, approximately
Duration : Two Hours
Max. Marks : 50
Question Paper Pattern
Section A Attempt all questions (twenty five each from both units)
100 questions – each carrying half mark 50 X 01 = 50
Second Internal Assessment Test
Syllabus : Third and Fourth Units Working Days : On completion of 65 working days approximately, Duration : Two Hours
Max. Marks : 50
Question Paper Pattern
Section A Attempt all questions (from Unit III) 40 questions – each carrying half mark 20 X 01 =20
Multiple Choice
Attempt all questions (from Unit IV)
Section B
06 questions – each carrying five marks 06 X 05 = 30
Inbuilt Choice [Either / Or]
56
Model Examinations Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Examination : Commences any day from 86th
working day to 90th
working day.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A Attempt all questions (from Unit I,II & III) 40 questions – each carrying one mark 40 X 01 = 40
Multiple Choice
Section B Attempt all questions (from Unit IV & V) 05 questions – each carrying five marks 07X 05 = 35
3. External Examinations:
The external examinations for theory courses will be conducted for 75 % marks, for
all UG and PG degree programs. The external theory examinations will be conducted only
after the completion of 90 working days in each semester.
Normally, the external practical examinations will be conducted before the
commencement of theory examinations. Under exceptional conditions these examinations
may be conducted after theory examinations are over. The external evaluation will be for
60% marks of each practical course.
The external viva voce examinations project work / Internship also will be conducted
after the completion of theory examinations. The external assessment is for 60% marks of the
project work / Internship.
End Semester Examination for courses other than
Part IV-Non Major Elective: English for Competency – I &
General Knowledge and English for Competency – II, in UG and Parallel Programs Syllabus : All Five Units
Working Days : On completion of a minimum of 90 working days.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Attempt all questions Section A
10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Attempt all questions
Section B
(Minimum one question shall be asked from each unit)
05 questions – each carrying five marks 05 X 05 = 25 Inbuilt Choice [Either / Or]
57
Attempt all questions Section C
(Minimum one question shall be asked from each unit)
05 questions – each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
End Semester Examination
Part IV-Non Major Elective: English for Competency – I Syllabus : All Five Units
Working Days : On completion of a minimum of 90 working days.
Duration : Three Hours
Max. Marks : 75
Attempt all questions
Question Paper Pattern
Section A
10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Attempt all questions
Section B
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Attempt all questions
Section C
05 questions – each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
End Semester Examination
Part IV-Non Major Elective: General Knowledge and English for Competency – II
Syllabus : All Five Units
Working Days : On completion of a minimum of 90 working days.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A Attempt all questions (from Unit I,II & III)
40 questions – each carrying one mark 40 X 01 = 40
Multiple Choice
Section B Attempt all questions ( from Unit IV & V) 05 questions – each carrying five marks 07X 05 = 35
For Practical examination without coding, 60% of External assessment marks
can be distributed in the following pattern.
a. Record - For a maximum of 12 Marks
b. Algorthim (2) - For a maximum of 24 Marks
c. Execution & Output(2) - For a maximum of 24 Marks
Total - For a maximum of 60 Marks
58
RANGE OF MARKS
(In percent)
GRADE POINTS
GRADE
DESCRIPTION
90 - 100 9.0 - 10.0 O OUTSTANDING
80 - 89 8.0 - 8.9 D+ EXCELLENT
75 - 79 7.5 - 7.9 D DISTINCTION
70 – 74 7.0 - 7.4 A+ VERY GOOD
60 – 69 6.0 - 6.9 A GOOD
50 – 59 5.0 - 5.9 B AVERAGE
40 – 49 # 4.0 - 4.9 C SATISFACTORY
00 – 39 0.0 U RE-APPEAR
ABSENT 0.0 U ABSENT
For Practical examination with coding, 60% of External assessment marks can
be distributed in the following pattern.
a. Record - For a maximum of 12 Marks
b. Algorthim (2) - For a maximum of 8 Marks
c. Coding(2) - For a maximum of 20Marks
d. Execution & Output(2) - For a maximum of 20 Marks
Total - For a maximum of 60 Marks For Project work / Internship, Evaluation should be done and viva-voce conducted jointly
by external and internal examiners.
Marks for Evaluation - 80% of the total.
Marks for Viva -Voce - 20% of the total.
80% Marks for Evaluation can be distributed as follows
a. Methodology 20%
b. Application Skill/Tools & Techniques/Analysis 25%
c. Logical Presentation and Result/Future enchancement/Suggestion 25%
d. Regularity with Punctuality 10%
4. Essential conditions for the Award of Degree / Diploma / Certificates:
1. Pass in all components of the degree, i.e., Part–I, Part–II, Part–III, Part – IV and Part–V individually is essential for the award of degree.
2. First class with Distinction and above will be awarded for part III only. Ranking will be based on marks obtained in Part – III only.
3. GPA (Grade Point Average) will be calculated every semester separately. If a candidate has arrears in a course, then GPA for that particular course will not be calculated. The CGPA will be calculated for those candidates who have no arrears at all. The ranking also will be done for those candidates without arrears only.
4. The improvement marks will not be taken for calculating the rank. In the case of courses which lead to extra credits also, they will neither be considered essential for passing the degree nor will be included for computing ranking, GPA, CGPA etc.
5. The grading will be awarded for the total marks of each course. 6. Fees shall be paid for all arrears courses compulsorily. 7. There is provision for re-totaling and revaluation for UG and PG programmes on payment of
prescribed fees. 5. Classification of Successful Candidates [Course-wise]:
59
CGPA
GRADE CLASSIFICATION OF FINAL
RESULT
9.5 to 10.0 O+
First Class - Exemplary * 9.0 and above but below 9.5 O
8.5 and above but below 9.0 D++
First Class with Distinction * 8.0 and above but below 8.5 D+
7.5 and above but below 8.0 D
7.0 and above but below 7.5 A++
First Class 6.5 and above but below 7.0 A+
6.0 and above but below 6.5 A
5.5 and above but below 6.0 B+
Second Class 5.0 and above but below 5.5 B
4.5 and above but below 5.0 C+ #
Third Class 4.0 and above but below 4.5 C #
0.0 and above but below 4.0 U Re-appear
Reappearance is necessary for those who sCore: below 50% Marks in PG **;
those who sCore: below 40% Marks in UG*;
# only applicable for UG programs
Individual Courses
Ci = Credits earned for course “i” in any semester Gi = Grade Point obtained for course “I” in any semester 'n' refers to the semester in which such courses were credited.
GRADE POINT AVERAGE [GPA] = ΣCi Gi ΣCi
Sum of the multiplication of grade points by the credits of the courses
GPA = -------------------------------------------------------------------------------------
Sum of the credits of the courses in a semester
6. Classification of Successful Candidates(overall):
―*‖ The candidates who have passed in the first appearance and within the prescribed
semester of the Programme (Major, Allied: and Elective Course alone) are eligible.
―#‖ Only applicable to U.G. Programme
Σn Σi Cni Gni
CUMULATIVE GRADE POINT AVERAGE [CGPA] = ------------------
Σn Σi Cn i
Sum of the multiplication of grade points by the credits
of the entire program
CGPA= -----------------------------------------------------------------------------------------------------
Sum of the Courses of entire Program
In order to get through the examination, each student has to earn the minimum marks
prescribed in the internal (wherever applicable) and external examinations in each of the
theory course, practical course and project viva.
60
Normally, the ratio between internal and external marks is 25:75. There is no passing
minimum for internal component. The following are the minimum percentage and marks for
passing of each course, at UG and PG levels for external and aggregate is as follows:
S.No
Program Passing Minimum in Percent
External (75) Aggregate (100)
1 UG Degree 40% (30) 40% (40)
2 PG Degree 50% (38) 50% (50)
However, the passing minimum marks may vary depending up on the maximum marks of each course. The passing minimum at different levels of marks is given in the
following table:
S.
No
UG & PG
Maximum Marks
Passing minimum for UG
Passing minimum for PG
Int. Ext. Total Int. Ext. Agg. 40% Int. Ext. Agg. 50%
1 25 75 100 - 30 40 - 38 50
2 50 150 200 - 60 80 - 75 100
3 40 60 100 - 24 40 - 30 50
4 80 120 200 - 48 80 - 60 100
5 80 20 100 - 8 40 - 10 50
6 160 40 200 - 16 80 - 20 100
7 15 60 75 - 24 30 - 30 38
8 50 - 50 20 - 20 25 - 25
9 - 50 50 - 20 20 - 25 25
10 - 75 75 0 30 30 - - -
7. Reappearance: The students having arrears shall appear in the subsequent semester (external)
examinations compulsorily. The candidates may be allowed to write the examination in the same syllabus for 3 years only. Thereafter, the candidates shall be permitted to write the
examination in the revised / current syllabus depending on various administrative factors.
There is no re-examination for internals.
8. Criteria for Ranking of Students:
1. Marks secured in all the courses will be considered for PG Programs and marks secured in Core: and Allied: courses (Part-III) will be considered for UG programs, for ranking of
students. 2. Candidate must have passed all courses prescribed chosen / opted in the first attempt
itself.
3. Improvement marks will not be considered for ranking but will be considered for
classification.
9. External Examination Grievances Committee: Those students who have grievances in connection with examinations may represent
their grievances, in writing, to the chairman of examination grievance committee in the
prescribed proforma. The Principal will be chairman of this committee.
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e. STUDENTS GRIEVANCE
SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)
THIPPAMPATTI, POLLACHI - 642 107
Student Grievance Form
From Register No : ………………………………………......, Name : ………………………………………......, Class : …………………………………………...,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
Date: Place:
To
The Principal / Examination-in-charge, Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
Through: 1. Head of the Department,
Department of ……………….……….,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
2. Dean of the Department
Faculty of ……………………………….,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
Respected Sir / Madam,
Sub: ……………………………………………………………………………... - reg.
NATURE OF GRIEVANCE:
…………………………………………………………………………………………………
……...…………………….……………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
Thanking you,
Truly,
Yours
Forwarded by:
1. HOD with comments / recommendation
Signature
………………………………………………………………………………………................
2. Dean with comments / recommendation
………………………………………………………………………………………................
3. Signature and Directions of the Principal
………………………………………………………………………………………................
4. Controller of Examinations:
………………………………………………………………………………………................
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