HAJEE KARUTHA ROWTHER HOWDIA COLLEGE (An Autonomous Institution Affiliated to Madurai Kamaraj University, Madurai.)
Uthamapalayam 625 533.
DEPARTMENT OF COMMERCE
BACHELOR OF COMMERCE
SYLLABUS
Outcome Based Education (OBE)
(under Choice Based Credit System - CBCS)
(with effect from the Academic year 2020 -2021 Onwards)
HAJEE KARUTHA ROWTHER HOWDIA COLLEGE (An Autonomous Institution Affiliated to Madurai Kamaraj University, Madurai.)
Uthamapalayam 625 533.
Programme Name: B.Com.
Outcome Based Education (OBE) &
Choice Based Credit System (CBCS) Programme Specific Outcomes, Programme Outcomes, Graduate Attributes
Programme Scheme, Details of Courses with Course Outcomes and Syllabus
(with effect from the Academic Year 2020 – 2021)
College Vision and Mission
Vision
Our vision is to provide the best type of higher education to all, especially to
students hailing from minority Muslim community, rural agricultural families and other
deprived, under privileged sections of the society, inculcating the sense of social
responsibility in them. Our college is committed to produce talented, duly-bound
citizens to take up the challenges of the changing times.
Mission
Our mission is to impart and inculcate social values, spirit of service and
religious tolerance as envisioned by our beloved Founder President Hajee Karutha
Rowther.
The Vision beckons........ the Mission continuous forever.
Department Vision and Mission
Vision
To impart computer based accounting knowledge
To make them acquire basic business promotion and managing skills
To infuse knowledge and confidence to practise business accounts and taxes
independently
To nurture and promote entrepreneurial spirit and innovative in thinking and doing
and
To transform their lives by inculcating, quality education and make them as ‘Job
providers’ by assuming the role of pucca business professionals
Mission
Strive and achieve excellent standards of quality commerce education through a well
designed curriculum in tune with the challenging business world.
Establish institute - industry interaction programmes to strengthen relationship
between them for mutual benefit and social relevance of business.
Programme Specific Outcomes (PSOs)
Our B. Com (Regular) program will produce graduates who wil
PSO-1
Developing Practical Accounting Skills
Developing the practical skills in preparing accounting statements
for individuals and businesses and the ability to interpret their statements
to facilitate financial decision making.
PSO-2
Developing Marketing Professional Skills
The understanding of nuances of marketing with practical exposure
to current market environment help them becoming marketing
professionals.
PSO-3
Business Managing Skills
The knowledge on promoting, organising and running a business
enterprise helps them to acquire all round business skills to manage a
modern enterprise successfully. The knowledge on poverty eradication
and reducing unemployment problems also helps to increase national
economy.
PSO-4
Independent Tax Practising Skills / Tax Application and Practices
The understanding and critical learning of tax planning and
application infuses confidence to act as independent tax practitioners like
GST practitioner
PSO-5
Entrepreneurial Thrust and Innovation
The entrepreneurial thrust in nurturing entrepreneurial spirit and
innovation promotes creativity and groom them as entrepreneurs. Further,
the knowledge on modern business and its related developments with
much practical exposure enhanced their chances of becoming a business
professional.
Programme Outcomes (PO)
On completion (after three years) of B.Com programme, the students are able to
PO1
Acquaint with the Accounting principles, techniques and possess practical
knowledge focussing on current business requirements. Acquire familiarities of
various laws relating to promotion and management of business enterprises
and to Audit programmes. Be conversant in ascertainment of cost of goods
manufactured and services offered using relevant costing techniques and
methods. Be acquainted with knowledge and skills to aid management in
makings relevant managerial decisions in nick of time by providing adequate
reliable information.
PO2
Hone marketing skills required for product development, promotion and
distribution. Also, develop the role and relevance of retailing business
enterprises in the development of Indian economy. Comprehend the current
economic affairs of the nation relating to agricultural policy, industrial policy,
insurance and banking sector and also to understand the complexities of
challenges for Global business and organisational issues of International
business.
PO3
Enhance the business communicative skills in order to manage and control
office systems. Further, to brim with confidence to promote an organisation
and run independently with professional outlook. Develop the ability and
exposure in preparing statements for individuals and businesses for assessing
tax liability, GST filing etc; and also to train the learners in preparation of
documents using MS – Word, MS – Excel, MS – Powerpoint and MS- Access.
PO4
Inculcate an ability to procure manage and deployment of fund in businesses
and to prepare and analyse the financial statements relating to banking and
insurance companies and attaining its relevant practical problems. Develop the
ability of basic mathematical and statistical skills to promote critical and logical
blend of thinking which helps the business to use the facilities of modern
banking technology
PO5
Ability to develop entrepreneurial skills and creativity in order to promote out
of box thinking and to focuses human resources as a pivotal part in the
industrial relations and business undertakings in the attainment of goals of
organisation. Enhance the personality relating to physical, mental and
emotional aspects and develop social integration and social justice.
Graduate Attributes (GA)
Disciplinary knowledge and skills
Capable of demonstrating
(i) Good knowledge and understanding of major concepts, theoretical principles
and experimental findings in Commerce and its different subfields. Including broader
interdisciplinary subfields like Chemistry, Mathematics, Life sciences, Environmental
sciences, Computer science, Information Technology etc.
(ii) Ability to use modern instrumentation and laboratory techniques to design
and perform experiments is highly desirable in almost all the fields of Commerce listed
above in (i).
Skilled communicator
Ability to transmit complex technical information relating all areas in Commerce
in a clear and concise manner in writing and oral ability to present complex and
technical concepts in a simple language for better understanding.
Critical thinker and problem solver
Ability to employ critical thinking and efficient problem solving skills in all the
basic areas of Commerce
Sense of inquiry
Capability for asking relevant/appropriate questions relating to the issues and
problems in the field of Commerce, and planning, executing and reporting the results of
a theoretical or experimental investigation.
Team player/worker
Capable of working effectively in diverse teams in both classroom, workshop and
in industry and field-based situations.
Skilled project manager
Capable of identifying/mobilizing appropriate resources required for a project,
and manage a project through to completion, while observing responsible and ethical
scientific conduct; and safety and laboratory hygiene regulations and practices.
Digitally Efficient
Capable of using computers for simulation studies in Commerce and computation
and appropriate software for numerical and statistical analysis of data, and employing
modern e-library search tools like Inflibnet, various websites of the renowned
Computer labs. to locate, retrieve, and evaluate Commerce information.
Ethical awareness / reasoning:
The graduate should be capable of demonstrating ability to think and analyze
rationally with modern and scientific outlook and identify ethical issues related to one's
work, avoid unethical behavior such as fabrication, falsification or misrepresentation of
data or committing plagiarism, not adhering to intellectual property rights, and
adopting objectives, unbiased and truthful actions in all aspects of work.
National and international perspective
The graduates should be able to develop a national as well as international
perspective for their career in the chosen field of the academic activities. They should
prepare themselves during their most formative years for their appropriate role in
contributing towards the national development and projecting our national priorities at
the international level pertaining to their field of interest and future expertise.
Lifelong learners
Capable of self-paced and self-directed learning aimed at personal development
and for improving knowledge/skill development and reskilling in all areas of
Commerce.
Environment and sustainability
Understand the impact of the solutions in societal and environmental contexts
and demonstrate the knowledge of and need for sustainable development.
Harmonious Development of Individual
Make an individual as perfect man through the harmonious development of
physical, emotional and intellectual cultures.
Mapping of PSOs with POs
PO1 PO2 PO3 PO4 PO5
PSO1
PSO2
PSO3
PSO4
PSO5
Mapping of POs with GAs
GA1 GA2 GA3 GA4 GA5 GA6 GA7 GA8 GA9 GA10
PO1
PO2
PO3
PO4
PO5
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Programme Scheme:
Qualification:
Passed in Higher Secondary examination conducted by the Board of higher
secondary education, government of Tamil Nadu, or any other Examination accepted by
the Syndicate as Equivalent.
Subjects of study:
Medium of Instruction: English
Part – I - Subject in Lieu of Language (in Tamil)
Part – II - English
Part – III - i) Core Subjects
ii) Allied Subjects
iii) Elective Subjects
Part – IV - i) Non- Major Subjects
ii) Value Education
iii) Environmental Studies
iv) Skill Based Subjects
Part – V - Extension Activities
Evaluation:
a) INTERNAL 25 MARKS WILL BE AS FOLLOWS:
20 Marks for Test (Two Test`s – Average to be taken).
5 Marks for Assignment or Seminar or Quiz.
b) EXTERNAL 75 MARKS WILL BE AS FOLLOWS:
1. Section A -10 x 1 = 10 marks (Objective type – Multiple choice) (Two
questions from each Unit of the syllabus)
2. Section B – 5 x 7 = 35 marks (Choosing either a (or) b from all five units of the
syllabus.)
3. Section C – 3 x 10 = 30 marks (Three out of five questions – one from each unit
of the syllabus)
There is no Minimum Passing Mark for Internal Examinations:
Programme Passing
Minimum
Passing Minimum over
all
UG 27 marks 40 marks
Course Content & Syllabus from the Academic Year 2020-2021 Onwards
Part
Course
Category
Course
Code
Course Title Hrs CIA
E
TE
E
Max.
Marks
Credi
ts
SEMESTER - I
I
Language -
I
20UCRL11 வவவவ வவவவவவவவவ 4 25 75 100 3
II English - I 20UENL11 English Paper-I 6 25 75 100 3
III Core - I 20UCRC11 Financial
Accounting I 4 25 75 100 4
III Core - II 20UCRC12 Marketing
Management 4 25 75 100 4
III Allied - I 20UECA11 Managerial
Economics 8 25 75 100 4
IV
Non Major
Elective - I 20UCRN11
Business
Accounting 2 25 75 100 2
IV VE 20UVED11 Value Education 2 25 75 100 2
30 700 22
SEMESTER - II
I
Language -
II
20UCRL21 வவவவவவ வவவவவவவவ 4 25 75 100 3
II English - II 20UENL21 English paper – II 6 25 75 100 3
III Core - III 20UCRC21 Financial
Accounting II 4 25 75 100 4
III Core - IV 20UCRC22 Business
Organisation 4 25 75 100 4
III Allied - II 20UECA21
Economic
Development of
India
8 25 75 100 4
IV
Non Major
Elective - II 20UCRN21 Retail Marketing 2 25 75 100 2
IV EVS 20UEVS21 Environmental
Studies 2 25 75 100 2
30 700 22
Part
Course
Category
Course
Code
Course Title Hrs CIA
E
TE
E
Max.
Marks
Credi
ts
SEMESTER - III
III Core - V 20UCRC31
Business Statistics
and Operations
Research
5 25 75 100 4
III Core – VI 20UCRC32 Cost Accounting 4 25 75 100 4
III Core – VII 20UCRC33 Financial
Accounting III 5 25 75 100 4
III Core – VIII 20UCRC34 Business Law I 4 25 75 100 3
III Core - IX 20UCRC35 Auditing 4 25 75 100 3
III Allied - III 20UECA31 Modern Banking 6 25 75 100 3
IV SBS - I 20UCRS31 MS Office Practical 2 25 75 100 2
30 700 23
SEMESTER - IV
I Core – X 20UCRC41 Business
Mathematics 6 25 75 100 4
II Core – XI 20UCRC42 Management
Accounting 5 25 75 100 4
III Core – XII 20UCRC43 Partnership
Accounts 6 25 75 100 4
III Core - XIII 20UCRC44 Business Law II 5 25 75 100 3
III Allied - IV 20UECA44
Elements of
Banking and
Insurance
6 25 75 100 3
IV SBS - II 20UCRS41 Arithmetic Ability 2 25 75 100 2
V Extension
Activity
- 100 - 100 2
30 700 22
Part Course
Category
Course
Code Course Title
H
rs CIAE
TE
E
Max.
Marks
Cre
dits
SEMESTER - V
III Core – XIV 20UCRC51 Corporate Accounting I 6 25 75 100 4
III Core – XV 20UCRC52 Income Tax Law and
Practice I 5 25 75 100 4
III Core – XVI 20UCRC53 Entrepreneurial
Development 4 25 75 100 4
III
Core - XVII 20UCRC54
Human Resource
Management 4 25 75 100 4
III Core - XVIII 20UCRC55 Principles of
Management 5 25 75 100 4
III
Elective - I
20UCRE51 Investment
Management 4 25 75 100 4
20UCRE52 Industrial relations
20UCRE53 Practical Advertising
IV SBS - III 20UCRS51 Communicative Skills 2 25 75 100 2
30 700 26
SEMESTER - VI
III Core – XIX 20UCRC61 Corporate Accounting
II 6 25 75 100 4
III Core – XX 20UCRC62 Financial Management 5 25 75 100 4
III Core – XXI 20UCRC63 Income Tax Law and
Practice II 5 25 75 100 4
III Core – XXII 20UCRC64 Goods and Service
Taxes 4 25 75 100 4
III Core - XXIII 20UCRC65 Business Environment 4 25 75 100 4
III Elective - II
20UCRE61 International Business
4 25 75 100 4 20UCRE62
Logistics and Supply
Chain Management
20UCRE63 Innovation
Management
IV SBS - IV 20UCRS61 Elements of Tally -
Practical 2 25 75 100 2
30 700 26
Grand Total 180 4200 140
Course Code Course Title Category L T P Credits
20UCRL11 Vaniga Kadithangal Language I 60 - - 4
Preamble Compare business and friendly letter formats. Write letters in response to specific writing prompts. Apply knowledge of language structure and conventions.
Course Outcomes
After completing this course the student will be able to
S.No. Course Outcome Knowledge Level
CO1 Understand the basic Concepts, need and importance of
professional business models. K1 K2
CO2 Acquire Knowledge and understand to write a letters
regarding various business activities. K1,K2
CO3 Compare and build to write bank enquiry, complaint
letters. K2, k3
CO4 Understand and Develop to write Sales letter, government
correspondence. K2, K3
CO5 Have a basic knowledge of insurance letters, job
applications and advertisement letters. K1,K2,K3,
K1-Knowledge K2-Understand K3- Apply
Mapping of CO with PO
PO1 PO2 PO3 PO4 PO5
CO1 S M M S L
CO2 S S M S L
CO3 S S M S L
CO4 S M S S L
CO5 S M M S L
S-Strong M-Medium L-Low
Syllabus (60 Hrs)
பபபபப – ப (12 Hrs) வவவவ வவவவவவவவவ – வவவவ வவவவவவவ வவவவவவவவவவவவவவ – வவவவவவவவவவ – வவவவவவவவ வவவவவவவ வவவவ
வவவவவவ - வவவவ வவவவவவவவவ - வவவவ வவவவவவவ –வவவவவவவவவ.
பபபபப – ப (12 Hrs)
வவவவவவவவவ வவவவவவவவவ – வவவவவவ வவவவவவவவவ வவவவவவவ வவவவவவவவவவ – வவவவவவவவவவவவவ –
வவவவவவவவவவ – வவவ வவவ வவவவவவவவவவவவவ.
பபபபப- ப (12 Hrs) வவவவவவவவவவவ வவவவவவவவவ– வவவவவவவ வவவவவவவ – வவவவவ வவவவவவவ – வவவவவவவவவ – வவவவவவவவவவவவ –
வவவவவவ வவவவ வவவவவவவவவவவவவ - வவவவவவவவவவவவ.
பபபபப – ப (12 Hrs)
வவவவவவவவ வவவவவவவவவ – வவவவவவவவவ வவவவவவவவவ - வவவவவவ வவவவ வவவவவவவ வவவவவவவவவ– வவவவவவ
வவவவ வவவவவவவ வவவவவவவவவ.
பபபபப – ப (12 Hrs) வவவவ வவவவவவவவவ– வவவவவவவவ வவவவவவவவவ - வவவவ வவவவவவவவ வவவவவவ வவவவவவவவவவ – வவவவவவவ
வவவவவவவவ வவவவவவவவவ வவவவவவவவவவவ வவவவவவ வவவவவவவவவவ.
பபபபபபபபபபபபபபபபபபப பபபபபபபபபபப:
1. பபபப பபபபப பபபபபபப- வவவவ. வவவவவவவவ வவவவவவவ வவவவவவவ வவவவ
2. பபபப பபபபப பபபபபபப- வவவவவவவ வவ.வவவ. வவவவவவவவவ
3. பபபபபப பபபபபப பபபபபபப- வவவவ வவவ. வவவவவவவவ
4. பபபப பபபபபபபபப- வவவவவவவ வ . வவவவவவவவவ வவவவவவவ வவவவ வவவவவவ
Pedagogy
Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar
Course Designer
Mr. Mohamed Ilyas
Course Contents and Lecture Schedule
S.No. Topic No. of
Lectures
Content
delivery
method
Teaching
aids
Unit 1 வவவவ வவவவவவவவவ
1.1
வவவவ வவவவவவவவவ – வவவவ வவவவவவவ
வவவவவவவவவவவவவவ – வவவவவவவவவவ –
வவவவவவவவ வவவவவவவ வவவவ வவவவவவ
6 Lecture,
Discussion Black Board
1.2 வவவவ வவவவவவவவவ - வவவவ வவவவவவவ –
வவவவவவவவவ. 6
Lecture,
Discussion Black Board
Unit – 2 வவவவவவவவவ வவவவவவவவவ
2.1
வவவவவவவவவ வவவவவவவவவ – வவவவவவ
வவவவவவவவவ வவவவவவவ வவவவவவவவவவ –
வவவவவவவவவவவவவ –
6 Lecture &
Discussion Black Board
2.2 வவவவவவவவவவ – வவவ வவவ
வவவவவவவவவவவவவ. 6
Discussion,
Chalk & Talk Black Board
Unit – 3
3.1 வவவவவவவவவவவ வவவவவவவவவ– வவவவவவவ
வவவவவவவ – வவவவவ வவவவவவவ – 6
Lecture,
Chalk & Talk Black Board
3.2
வவவவவவவவவ – வவவவவவவவவவவவ –
வவவவவவ வவவவ வவவவவவவவவவவவவ -
வவவவவவவவவவவவ.
6 Chalk & Talk Black Board
Unit – 4
4.1 வவவவவவவவ வவவவவவவவவ – வவவவவவவவவ
வவவவவவவவவ 6
Discussion
Chalk & Talk Black Board
4.2 வவவவவவ வவவவ வவவவவவவ வவவவவவவவவ–
வவவவவவ வவவவ வவவவவவவ வவவவவவவவவ. 6
Lecture,
Discussion,
Chalk & Talk
Black Board
Unit – 5
5.1 வவவவ வவவவவவவவவ– வவவவவவவவ
வவவவவவவவவ - வவவவ வவவவவவவவ 6
Lecture,
Chalk & Talk Black Board
5.2
வவவவவவ வவவவவவவவவவ – வவவவவவவ
வவவவவவவவ வவவவவவவவவ வவவவவவவவவவவ
வவவவவவ வவவவவவவவவவ.
6 Lecture,
Chalk & Talk Black Board
Total 60
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC11 Financial Accounting I Core I 75 - - 4
Preamble
Students will learn relevant financial accounting career skills, applying both
quantitative and qualititative knowledge in their future careers in business
Course Outcomes
After completing this course the student will be able to
No Course outcome Knowledge level
CO1
Acquire knowledge on accounting principles, accounting
standards. Prepare ledger accounts using double entry book
keeping and record journal entries accordingly.
K1 ,K2
CO2 Prepare final accounts of sole trading concern with
adjustments K2 k3
CO3
Identify the errors in accounting and able to rectify them.
Prepare Bank reconciliation statement from incomplete
records
K1 k3
CO4
Familiarize with the steps involved in calculation of average
due date for determining interest on drawings. Demonstrate
and applying the various methods of calculation of interest
K1 k3
CO5
Master in the concept of consignment and accounting
treatment of the various aspects of consignment. Easily can
recording entries in joint venture accounts and differentiate
with partnership accounts
K1,k2,k3
K1-Knowledge K2-Understand K3- Apply
Mapping of CO with PO
PO1 PO2 PO3 PO4 PO5
CO1 S M M L L
CO2 S M M L L
CO3 S M M M M
CO4 S M M M L
CO5 S M M M M
S-Strong M-Medium L-Low
Syllabus
UNIT I (17 Hrs)
Accounting Principles – concepts and conventions – Double Entry System of
Book keeping – Journals, Ledgers – Subsidiary Books – Trial Balance - preparation of
Cash Book - Accounting Standards.
UNIT II (12 Hrs)
Preparation of Final Accounts of a sole trading concern with adjustments.
UNIT III (15 Hrs)
Errors – Classification and Types of Errors – Rectification of errors – Preparation
of Suspense Account - Bank Reconciliation Statement – All models
UNIT IV (15 Hrs)
Average due date – Calculation of due date based on holidays intervention-
Interest calculation.
Account Current – Methods of Calculation of Interest- Product Method - Red Ink
Interest Method– Epoque method – Periodic Balance Method.
UNIT V (15 Hrs)
Consignment Accounts – Invoicing goods at cost price – Proforma invoice price
– Valuation of unsold stock – Loss of Stocks – Accounting treatment Normal Loss and
Abnormal Loss. Joint Venture Accounts – Recording in individual venture’s books –
Recording in separate set of books.
Books for Study
1. Advanced Accountancy – R. L.Gupta & Radheswamy
2. Financial Accounting – S.P. Jain and K.L. Narang
Books for Reference
1. Advanced Accountancy – M.C. Shukla and T.S. Grewal
2. Advanced accountancy – P.C. Tulsian
3. Advanced Accountancy – M.A. Arulanandam and K. S. Raman
Note: The questions should be asked in the ratio of 80% for problems and 20%
for theory
Pedagogy
Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar
Course Designer
Dr. S. Hasan Banu
Course Contents and Lecture Schedule
S.No. Topic No. of
Lectures
Content
delivery
method
Teaching
aids
Unit 1 – Accounting Principles
1.1
Concepts and conventions –
Double Entry System of Book
keeping – Journals, Ledgers –
Subsidiary Books – Trial Balance -
Preparation of Cash Book
12 Lecture,
Chalk & Talk
PPT
Black Board
1.2 Accounting Standards 5 Lecture PPT
Unit – 2 Preparation of Final Accounts
2.1
Preparation of Final Accounts of
a sole trading concern with
adjustments.
12 Chalk & Talk Black Board
Unit – 3 Errors & Bank Reconciliation Statement
3.1
Classification and Types of Errors
– Rectification of errors –
Preparation of Suspense Account
8 Lecture,
Chalk & Talk
PPT
Black Board
3.2 Bank Reconciliation Statement –
All models 7 Chalk & Talk Black Board
Unit – 4 Average due date
4.1
Average due date – Calculation of
due date based on holidays
intervention- Interest calculation.
8 Lecture,
Chalk & Talk
PPT, Black
Board
4.2
Account Current – Methods of
Calculation of Interest- Product
Method - Red Ink Interest
Method– Epoque method –
Periodic Balance Method.
7 Chalk & Talk PPT, Black
Board
Unit – 5 Consignment Accounts & Joint Venture Accounts
5.1
Consignment Accounts – Invoicing
goods at cost price – Proforma
invoice price – Valuation of unsold
stock – Loss of Stocks –
Accounting treatment Normal Loss
and Abnormal Loss
8 Lecture,
Chalk & Talk
PPT,
Black Board
5.2
Joint Venture Accounts –
Recording in individual venture’s
books – Recording in separate set
of books
7 Chalk & Talk PPT,
Black Board
Total 75
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC12 Marketing Management Core II 60 - - 4
Preamble
To acquaint the students with the basics concepts and principles of marketing
and to develop their conceptual and analytical skills to be able to manage marketing
operations of a business firm.
Course Outcomes (CO)
On the successful completion of this course, students will be able to
No. Course Outcomes Knowledge Level
CO1 Know the basic concepts, functions and importance of
marketing and marketing mix K1
CO2
Describe major bases for segmenting consumer and business
markets, list the steps in the New Product Development
process and the stages in the Product Life Cycle
K1 & K2
CO3 Evaluate how to use distribution channels to market an
organization’s product and services effectively K2 & K3
CO4 Identify the roles of advertising, sales promotion, public
relations and personal selling in the promotional mix K2 & K3
CO5 Identify and interpret the nature and characteristics of
service marketing in the light of changing consumer needs K1, K2 & K3
K1 – Knowledge K2 – Understand K3- Apply
Mapping of CO with PO
PO 1 PO 2 PO 3 PO 4 PO 5
CO1 M S S M M
CO2 S S S L M
CO3 M S S L M
CO4 M S S L M
CO5 S S S M M
S- Strong M- Medium L- Low
Syllabus
UNIT I (12 Hrs)
Definition and Meaning of Marketing – Modern Concept of Marketing – Functions
of Marketing– Marketing Management – Meaning and Importance – Marketing Mix
(Product –Price – Place –Promotion).
UNIT II (12 Hrs)
Market Segmentation – Meaning – Bases – Products – Classification and
Development of New Product – Product Diversification, Modification and Elimination –
Product Life Cycle (PLC) - Branding – Brand loyalty – Packaging – Pricing: Meaning and
objectives – Factors Affecting Pricing Decisions – Procedure for Price Determination –
Kinds of Pricing.
UNIT III (12 Hrs)
Channels of Distribution – Meaning and Importance – Factors Determining
Choice of Channel- (Wholesaler and Retailer) Wholesalers– Types of Wholesaler –
Functions Retailers - Types of Retailer – Functions - Direct Marketing.
UNIT IV (12 Hrs)
Promotional Mix - Advertising –Meaning and types – Criticism Against
Advertising – Public Relation or Publicity – Sales Promotion - Personnel Selling –
Objectives And Importance.
UNIT V (12 Hrs)
Service Marketing – Meaning – Characteristics of Services – Managing Service
Quality - Categories of Services – Post-Sale Service – Major Trends in Customer
Services.
Text Books
1. Modern Marketing - R. S. N. Pillai
2. Marketing - Rajan Nair
3. Marketing Management - Sherlekar
Reference Books:
1. Marketing Management – Philip Kotler – Prentice – Hall India Publication – New
Delhi.
Pedogogy
Chalk and Talk, Group Discussion, PPT
Teaching aids
Black Board, LCD Projector, Laptop
Course Designer
Mr. M. Mohamed Ishaq
Course Contents and Lecture Schedule
Module
No. Topic
Number
of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit – I Introduction To Marketing (12 Hrs)
1.1 Definition and Meaning of
Marketing 2 Discussion Black Board
1.2 Modern Concept of Marketing 3 Chalk & Talk Black Board
1.3 Functions of Marketing 2 Chalk & Talk Black Board
1.4 Marketing Management –
Meaning and Importance 2 Chalk & Talk Black Board
1.5 Marketing Mix (Product –Price
– Place –Promotion). 3
Chalk,Talk
And PPT
Black Board,
LCD projector
Unit – II Market Segmentation (12 Hrs)
2.1 Market Segmentation –
Meaning – 2 Chalk & Talk Black Board
2.2
Bases – Products –
Classification and Development
of New Product –
2 Chalk & Talk Black Board
2.3 Product Diversification,
Modification and Elimination – 1 Chalk & Talk Black Board
2.4 Product Life Cycle (PLC) -
1 Chalk,Talk
And PPT Black Board
2.5 Branding – Brand loyalty – 1 Talk & PPT LCD projector
2.6 Packaging 1 Talk & PPT LCD projector
2.7
Pricing: Meaning and
objectives – Factors Affecting
Pricing Decisions.
1 Talk & PPT LCD projector
2.8 Procedure for Price
Determination 1 Talk & PPT LCD projector
2.9 Kinds of Pricing 2 Talk & PPT LCD projector
Unit III Channels of Distribution (12 Hrs)
3.1 Channels of Distribution –
Meaning and Importance 2 Chalk & Talk Black Board
3.2
Factors Determining Choice of
Channel- (Wholesaler and
Retailer)
1 Chalk & Talk Black Board
3.3 Wholesalers– Types of
Wholesaler 1 Talk Black Board
3.4 Functions - Retailers 1 Talk & PPT LCD projector
3.5 Types of Retailer – Functions Talk & PPT LCD projector
3.6 Direct Marketing. Chalk & Talk Black Board
Unit IV Promotional Mix (12 Hrs)
4.1 Promotional Mix 2 Chalk & Talk Black Board
4.2 Advertising –Meaning and
types 2 Chalk & Talk Black Board
4.3 Criticism Against Advertising 2 Chalk & Talk Black Board
4.4 Public Relation or Publicity 2 Chalk & Talk Black Board
4.5 Sales Promotion
2 Chalk & Talk Black Board,
LCD projector
4.6 Personnel Selling – Objectives
And Importance. 2 Talk & PPT LCD projector
Unit V Service Marketing (12 Hrs)
5.1 Service Marketing – Meaning –
Characteristics of Services – 4 Chalk & Talk Black Board
5.2 Managing Service Quality -
Categories of Services – 4 Chalk & Talk Black Board
5.3
Post-Sale Service – Major
Trends in Customer Services.
4 Chalk & Talk Black Board
Total 60
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UECA11 Managerial Economics Allied I 120 - - 4
Preamble
To make the students apply the principles of economic theories and practices to the business conditions.
Course Outcomes (CO)
On the successful completion of this course, students will be able to
No. Course Outcomes Knowledge Level
CO1 Instill the fundamentals, basic concepts and elements in
Economics. K2
CO2 Understand about demand attributes in Economics K2
CO3 Learn the methods and strategies of Demand Forecasting K1
CO4 Know about the Market structure and Pricing Methods K1
CO5 Understand the Profit related aspects K2
K1 – Knowledge K2 – Understand K3- Apply
Mapping of CO with PO
PO 1 PO 2 PO 3 PO 4 PO 5
CO1 S L S M S
CO2 S M M S S
CO3 S S M S S
CO4 S S M M S
CO5 S M M S M
S- Strong M- Medium L- Low
Syllabus
UNIT I (25 Hrs)
Introduction: Definition, nature and scope of Economics (Adamsmith, Marshall
and Robbins) – Basic Concepts (wants, utility, value and market)- Managerial
Economics – Definitions -Economics and Managerial Economics- Role and
responsibilities of a managerial Economist - Objectives of a modern business firm.
UNIT II (24 Hrs)
Demand Analysis: Law of demand - Demand determinants - Elasticity of
demand - types of elasticity of demand - measurement of elasticity of demand - factors
determining elasticity of demand - uses of elasticity of demand
UNIT III (21 Hrs)
Demand or sales forecasting: Meaning - Factors involved in Forecasting -
Importance - methods of forecasting - for an established product and a new product.
UNIT IV (28 Hrs)
Price Analysis: Price determination under various market forms - Perfect
competition, monopoly and monopolistic competition - Oligopoly (features only)
Pricing policies - Methods of Pricing.
UNIT V (22 Hrs)
Profit Analysis: Profit – Meaning - Concept- Nature of profit - profit planning -
Break even analysis - uses and limitations - profit forecasting.
Text Books
Mehta, P.C, Managerial Economic Analysis problems and cases, 3rd Edition, Sultan Chand & Sons, New Delhi, 2002.
Reference Books:
Dr.H.L.Ahuja, Managerial Economics: Based on UGC Model Curriculam for MBA, 8th
revised S.Chand, New Delhi, 2016.
W Chris Lewis, 2002, Managerial Economics, 4th Edition, Pearson Education, Asia,
2002.
Pedogogy
Chalk and Talk, Group Discussion, PPT
Teaching aids
Black Board, LCD Projector, Laptop
Course Designer
Dr. N. Mohamed Sameem
Course Contents and Lecture Schedule
Module
No. Topic
Number
of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit – I
1.1 Definition, (Adam smith,
Marshall and Robbins) 6 Chalk& Talk Black board
1.2 Nature and scope of Economics 4 Lecture Black board
1.3 Basic Concepts (wants, utility,
value and market 3 Chalk& Talk Black board
1.4 Managerial Economics –
Definitions 3 Lecture Black board
1.5 Economics and Managerial
Economics 2 Chalk& Talk Black board
1.6 Role and responsibilities of a managerial Economist
2 PPT LCD Projector
1.7 Objectives of a modern business
firm. 5 PPT LCD Projector
Unit – II
2.1 Law of demand 4 PPT LCD Projector
2.2 Demand determinants 2 PPT Black board
2.3 Elasticity of demand 2 PPT LCD Projector
2.4 Types of elasticity of demand 5 PPT LCD Projector
2.5 Measurement of elasticity of
demand 5 Chalk & Talk Black board
2.6 Factors determining elasticity of
demand 4 Lecture Black board
2.7 Uses of elasticity of demand 2 Chalk & Talk Black board
Unit III
3.1 Meaning of Demand forecasting- 3 Chalk & Talk Black board
3.2 Factors involved in Forecasting 4 Chalk & Talk Black board
3.3 Importance of Demand forecasting
4 Chalk & Talk Black board
3.4 Methods of demand forecasting - for an established product.
5 PPT LCD Projector
3.5 Methods of demand forecasting for a new product
5 Black board Black board
Unit IV
4.1 Price determination under
various market forms 5 Chalk & Talk Black board
4.2 Perfect competition 5 PPT LCD Projector
4.3 Monopoly 5 PPT LCD Projector
4.4 Monopolistic competition 5 PPT LCD Projector
4.5 Oligopoly ( features only ) 3 Lecture Black board
4.6 Pricing policies - Methods of
Pricing 5 Chalk & Talk Black board
Unit V
5.1 Meaning of Profit 3 Chalk& Talk Black board
5.2 Conceps and Types of Profit 5 Lecture Black board
5.3 Nature of profit - profit planning 5 Chalk& Talk Black board
5.4 Break even analysis uses and
limitations 5 PPT LCD Projector
5.5 Profit forecasting 4 Black board Black board
Total 120
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRN11 Business Accounting NME - I 30 - - 2
Preamble
To provide the fundamental knowledge Bookkeeping and Accounting
To know the preparation of Journal and Ledger accounts
To learn the preparation of final accounts of sole trading organization.
Syllabus (Total 30 Hours)
UNIT I (6 hrs)
Introduction – Book keeping – Accountancy – Double Entry System –
Classification of Accounts – Rules – Scope, Advantages and Limitations of Double Entry
System.
UNIT II (6 hrs)
Books of original entry – Journal – Ruling of Journal book – Compound entry-
Advantages of Journal.
UNIT III (6 hrs)
Sub-division of Journal – Subsidiary Books- Purpose – Purchase, Sales and their
return books.
UNIT IV (6 hrs)
Books of final entry – Ledgers – Purpose – Ruling and balancing of the Ledger
accounts – Preparation of Trial Balance from the given balances.
UNIT V (6 hrs)
Final accounts of sole trading concerns with simple adjustments.
Books Recommended
1. Double Entry Book Keeping – T.S. Crewal
2. Principles and Practice of Accounting – R. Gupta and V.K. Gupta
3. Principles of Accounting – Nagarajan and Vinayagam
4. Fundamentals of Advanced Accounting - R.S.N. Pillai and Bagawathi
Books for Reference
1. Advanced Accounts – M.C. Shukla and T.S. Grewal
2. Advanced Accountancy – T.S. Reddy and A. Murthy
3. Introduction to Accountancy – T.S. Grewal
Note: The questions should be asked to in the ratio of 60% for problems and 40% for
the theory.
Course Designer
Dr. A. Sulthan Mohideen
Course Code Course Title Category L T P Credits
20UCRL21 Aluvalaga Melanmai Language II 60 - - 4
Preamble
Play a leading role in the development of ideas that shape the worlds of business and
management;
Prepare future leaders of business, education, and public service around the world by
delivering the highest quality education to a large and diverse group of graduate and
undergraduate students as well as to practicing executives;
Maintain an enduring, mutually enriching and intellectually stimulating relationship
with our distinguished alumni and with the community of leading management
practitioners around the world; and
Course Outcomes
S.No. Course Outcome Knowledge Level
CO1
The students will come to know the Principles, Functions
and Importance of office management. Acute knowledge
about the project layout.
K1 K2
CO2
Acquire skills including Use appropriate office procedures
as related to records information management, telephone
communications, and mail management.
K1,K2
CO3 Read, understand and develop standard types of business
documents, Filing the document .
K1,K2, K3
CO4
Select and perform office accounting and recordkeeping
functions as related to a service business, including
computerized application and other equipments.
K2, K3
CO5 Demonstrate appropriate critical thinking in report Writing. K1,K2,K3
K1-Knowledge K2-Understand K3- Apply
Mapping of CO with PO
PO1 PO2 PO3 PO4 PO5
CO1 L S M L S
CO2 L S S M S
CO3 L S S L S
CO4 L S S L S
CO5 L S S M S
S-Strong M-Medium L-Low
Syllabus
பபபபப- ப வவவவவவ வவவவவவவவ வவவவவவவவ (12 Hrs) வவவவவவ வவவவவவவவ வவவவவவவவ – வவவவ வவவவவவவவவவவவ வவவவவவவ வவவவவவவ. வவவவ வவவவவவவவவவவவ
வவவவவவவவவவவவ வவவவவவவ வவவவவவவவவவவவவவ - வவவவவவ வவவவ வவவவவவவ வவவவவவவவவவவவ- வவவவவவவவவவவவ
வவவவவவவவவவவவ – வவவவவவ வவவவவவ வவவவவவ –வவவவவவவவவவவவ வவவவவவ – வவவவவவவ வவவவ வவவவவவவவ – வவவவவ
வவவவவவவவவவவவ.
பபபபப – ப வவவவ வவவவவவவவவவவவ வவவவவவவ வவவவவவவ
(12 Hrs) வவவவ வவவவவவவவவவவவ வவவவவவவ வவவவவவவவவவவவ வவவவவவவவவவவ வவவவவவவவவவ வவவவவவவவவ – வவவவவவ
வவவவவவ வவவவவவவவ – வவவவவவவவவவவவவவவவவவவவ – வவவ வவவவவவவ வவவவ வவவவவவவ வவவவவவவவ வவவவவ வவவவவவவ
வவவவவவவ வவவவவவவ வவவவவ வவவவவ வவவவவவவ – வவவவவவவ வவவவவவ – வவவவவவ வவவவவவ வவவவவவவவவ –வவவவவவவ
வவவவவவவ வவவவவவ.
பபபபப – ப வவவவவவவவவவவ
(12 Hrs) வவவவவவவவவவவ – வவவவவவவ – வவவவவவவவவ – வவவவவவவவவவவவவ – வவவவவவவவவவவவவ –வவவவவவவ – வவவவவ
வவவவவவவவ வவவவ – வவவவவவவவவவவவ வவவவவவவவ.
பபபபப – ப வவவவவவ வவவவவவவவவவவவவவ வவவவவவவவவவவ (12 Hrs)
வவவவவவ வவவவவவவவவவவவவவ வவவவவவவவவவவ – வவவவவவவ வவவவவவவவவ – வவவவவவவவ வவவவவவவவ -
வவவவவவவவவ வவவவவவவ வவவவவவவவவவவவ.
பபபபப – ப வவவவவவ வவவவவவவவவவ (12 Hrs) வவவவவவ வவவவவவவவவவ – வவவவவவவவவவ – வவவவவவ, வவவவவவவ வவவவவவவ -வவவவவவ வவவவவவவவவவ.
Pedagogy
Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar
Course Designer
Mr. Mohamed Ilyas
Course Contents and Lecture Schedule
S.No. Topic No. of Content Teaching
Lectures delivery
method
aids
Unit 1
1.1
வவவவவவ வவவவவவவவ வவவவவவவவ, வவவவ
வவவவவவவவவவவவ வவவவவவவ வவவவவவவ.
வவவவ வவவவவவவவவவவவ வவவவவவவவவவவவ
வவவவவவவ வவவவவவவவவவவவவவ
6
Lecture,
Discussion,
PPT
Black Board,
LCD PRojector
1.2
வவவவவவ வவவவ வவவவவவவ
வவவவவவவவவவவவ, வவவவவவவவவவவவ
வவவவவவவவவவவவ – வவவவவவ வவவவவவ
வவவவவவ –வவவவவவவவவவவவ வவவவவவ –
வவவவவவவ வவவவ வவவவவவவவ – வவவவவ
வவவவவவவவவவவவ.
6
Lecture,
Discussion,
PPT
Black Board,
LCD PRojector
Unit – 2
2.1
வவவவ வவவவவவவவவவவவ வவவவவவவ
வவவவவவவவவவவவ வவவவவவவவவவவ
வவவவவவவவவவ வவவவவவவவவ – வவவவவவ
வவவவவவ வவவவவவவவ –
வவவவவவவவவவவவவவவவவவவவ
6
Lecture,
Discussion,
PPT
Black Board,
LCD PRojector
2.2
வவவ வவவவவவவ வவவவ வவவவவவவ
வவவவவவவவ வவவவவ வவவவவவவ வவவவவவவ
வவவவவவவ வவவவவ வவவவவ வவவவவவவ –
வவவவவவவ வவவவவவ – வவவவவவ வவவவவவ
வவவவவவவவவ –வவவவவவவ வவவவவவவ
வவவவவவ.
6
Lecture,
Discussion,
PPT
Black Board,
LCD PRojector
Unit – 3
3.1
வவவவவவவவவவவ – வவவவவவவ –
வவவவவவவவவ, வவவவவவவவவவவவ,
வவவவவவவவவவவவவ, வவவவவ
6
Lecture,
Discussion,
PPT
Black Board,
LCD PRojector
3.2 வவவவவ வவவவவவவவ வவவவ –
வவவவவவவவவவவவ வவவவவவவவ. 6
Lecture,
Discussion,
PPT
Black Board,
LCD Projector
Unit – 4
4.1
வவவவவவ வவவவவவவவவவவவவவ
வவவவவவவவவவவ – வவவவவவவ வவவவவவவவவ
– வவவவவவவவ வவவவவவவவ - வவவவவவவவவ
வவவவவவவ வவவவவவவவவவவவ.
12
Lecture,
Discussion,
PPT
Black Board,
LCD PRojector
Unit – 5
5.1 வவவவவவ வவவவவவவவவவ – வவவவவவவவவவ –
வவவவவவ, வவவவவவவ வவவவவவவ -வவவவவவ 12
Lecture,
Discussion,
Black Board,
LCD PRojector
வவவவவவவவவவ. PPT
Total 60
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
10
(10)
20
Questions
(Total 75 Understand
ing 2 (a
or b)
5 (a
or b)
(8) 5 marks)
Total 25 marks)
(35) marks)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC21 Financial Accounting II Core III 60 - - 4
Preamble
To enable the students acquire knowledge on the ascertainment of profit or loss
for trading as well as non trading concerns separately and study of charging of
depreciation and inculcate skill in estimating / ascertaining fire claims under average
clause policy.
Course Outcomes (CO)
On the successful completion of this course, students will be able to
No. Course Outcomes Knowledge Level
CO1
Explain the method to be followed in preparing the final
accounts of non trading concerns created for promotion
of Arts, culture, games and sports, etc.
K1
CO2 Convert incomplete system of recording of business
transactions into complete system of accounting. K1,K2 & K3
CO3
Ascertain the assets which are not recoverable when it
is finally put out of use and how the asset is shrieked in
the value from year to year
K2 & K3
CO4 Assimilate knowledge and apply in preparing self
balancing ledgers K2 & K3
CO5 Gain knowledge regarding insurance company accounts
and apply it in the field of accounting K2 & K3
K1 – Knowledge K2- Understand K3- Apply
Mapping of CO with PO
PO 1 PO 2 PO 3 PO 4 PO 5
CO1 S L M S L
CO2 S L M S L
CO3 S L M S L
CO4 S L S S L
CO5 S L M S L
S- Strong M- Medium L- Low
Syllabus
UNIT I (12 Hrs)
Preparation of Receipts and Payments Account, Income and Expenditure
account and Balance Sheet of Non-trading organisations
UNIT II (12 Hrs)
Single Entry System Or Accounts From Incomplete Records – Statement of
Affairs Methods – Conversion method
UNIT III (12 Hrs)
Depreciation Accounting – Depreciation – Concept – Causes – Need – Basic
Factor – Methods – Straight Line – Written Down Value – Annuity – Depreciation Fund
– Insurance Policy Method – Revaluation Method – Depletion Method
UNIT IV (12 Hrs)
Self-balancing system – meaning – procedure – Self Balancing Journal Entries –
Self Balancing Ledgers – Transfer From one Ledger to Another.
UNIT V (12 Hrs)
Insurance Claims – Loss of stock policy – Loss of profit policy – Application of
Average Clause.
Text Books
1. Advanced Accountancy – R. L.Gupta & Radheswamy -
Reference Books
1. Advanced Accountancy – M.C. Shukla and T.S. Grewal
2. Advanced accountancy – P.C. Tulsian
3. Advanced Accountancy – S.P. Jain and K.L. Narang
Pedogogy
Chalk and Talk, Group Discussion, PPT
Teaching Aids
Black Board, LCD Projector, Laptop
Course Designer
Dr. K. Sharifa Nizara
Course Contents and Lecture Schedule
Module
No. Topic
Number
of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit – I Preparation of Receipts and Payments Account, Income and Expenditure
account (12 Hrs)
1.1 Preparation of Receipts and
Payments Account, 2 Discussion Black Board
1.2
Income and Expenditure account
and Balance Sheet of Non-trading
organisations
3 Chalk and
Talk Black Board
Unit – II Single Entry System (12 Hrs)
2.1 Single Entry System Or Accounts
From Incomplete Records – 2
Chalk and
Talk Black Board
2.2 Statement of Affairs Methods –
Conversion method 2
Chalk and
Talk Black Board
Unit III Depreciation Accounting (12 Hrs)
3.1
Depreciation Accounting -
Depreciation – Concept – Causes –
Need
2 Chalk and
Talk Black Board
3.2 Basic Factor – Methods – Straight
Line – Written Down Value – Annuity 1
Chalk and
Talk Black Board
3.3
Depreciation Fund – Insurance Policy
Method – Revaluation Method –
Depletion Method
1 Talk Black Board
Unit IV Self-balancing system
4.1 Self-balancing system – meaning –
procedure 2
Chalk and
Talk Black Board
4.2
Self Balancing Journal Entries – Self
Balancing Ledgers – Transfer From
one Ledger to Another
2 Chalk and
Talk Black Board
Unit V Insurance Claims
5.1 Insurance Claims – Loss of stock
policy 4
Chalk and
Talk Black Board
5.2 Loss of profit policy – Application of
Average Clause. 4
Chalk and
Talk Black Board
Total 60
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
10
(10)
20
Understand
ing
2 (a
or b)
(8)
marks
+
Assignment
5 marks)
Total 25 marks)
5 (a
or b)
(35)
Questions
(Total 75
marks)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC22 Business Organization Core IV 75 - - 4
Preamble
To enable the student to develop the knowledge about the various forms
business organisation, selection of suitable location, multinational corporations and
business combinations.
Course Outcomes(CO)
On the successful completion of the course, students will be able to
No. Course Outcome Knowledge
level
CO1 Gain knowledge about characteristics of the business K1,
CO2 Understand different forms of organisation and their features K1,K2
CO3 Applying MNCs, globalisation and analysing their pros and cons K2, K3
CO4 Understand & Applying factors that affect location of business
into primary and secondary
K1, K3
CO5 Analysis Business combinations, ethical unethical business
practices
K3
Mapping of CO with PO
PO 1 PO 2 PO 3 PO 4 PO 5
CO1 M S S L S
CO2 M S S L S
CO3 M S S L S
CO4 M M S L M
CO5 M S S L S
S- Strong M- Medium L- Low
Syllabus
UNIT I 15 Hrs
Definition of Business – Objectives of modern business – Essential Characteristics
of Business – Business Vs Profession – Qualities of a Successful businessman –
Promotion of a Business Enterprise - Stages in promotion - problems in promotion.
UNIT II 15 Hrs
Forms of Business Organisation – Sole Trader – Partnership – Join Stock
Companies – Public Utilities – Public Enterprises – The Co-operative Organization –
LLP- One man Company.
UNIT III 15 Hrs
Multinational Corporations - Definition – Meaning – Organisational models –
dominance of MNCs – MNCs and International Trade – Merits –Demerits – Globalization
– Meaning – Features – Stages – Pros and Cons of Globalization.
UNIT IV 15 Hrs
Location of Industries – Factors influencing location – Primary Factors–
Secondary Factors – Measurement of size of Business Units – Factors influencing the
size – Economies of large scale business – District Industrial Centre – SIPCOT.
UNIT V 15 Hrs
Business Combinations – Types - Mergers, Demergers, Conglomeration and
Acquisitions –– Motives and benefits of Mergers and Acquisitions. Holding company
and subsidiary company, hostile takeover of companies Business Ethics – Social
responsibilities of business towards different groups.
Text Books
1. Bhushan YK, (Nineteenth Edition 2013), Fundamentals of Business Organisation and
Management, Sultan Chand and Sons, New Delhi.
References Books
1. MC Shukla, (21th Edition), Business Organization and Management, S.Chand, Delhi.
2. C.D. Balaji &G.Prasad (2014), Business Organization and Management, Margham
Publications, Chennai.
Pedagogy
Chalk & Talk, Group Discussion, PPT
Teaching Aids
Black board, Projector,
Course Designer
Mr. K. Rasool Mydeen
Course Contents and Lecture Schedule
S.No. Topic No. of
Lectures
Content
delivery
method
Teaching
aids
Unit 1
1.1 Business , objectives, characteristics 10 Lecture, Black Board,
Discussion,PPT Projector
1.2 Businessman, promotion 5 Lecture,
Discussion Black Board
Unit – 2
2.1 Forms of business organisation 5 Lecture & PPT
Discussion
Black Board,
Projector
2.2 Sole trader, partnership, companies 10 Discussion,
Chalk & Talk
Black Board,
Projector
Unit – 3
3.1 Multinational Corporations 10 Lecture, Chalk
& Talk, PPT
Black Board,
Projector
3.2 Globalisation 5 Chalk & Talk,
PPT
Black Board,
Projector
Unit – 4
4.1 Location of Industries, factors,
measurement, size 10
Discussion
Chalk & Talk,
PPT
Black Board,
Projector
4.2 DIC & SIPCOT 5
Lecture,
Discussion,
Chalk & Talk
Black Board
Unit – 5
5.1
Business Combinations, Types-
mergers, demergers,
Conglomeration
08 Lecture, Chalk
& Talk, PPT
Black Board,
Projector
5.2 Holding & Subsidiary Company,
Ethics, Social Responsibilities 07
Lecture, Chalk
& Talk, PPT
Black Board,
Projector
Total 75
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UECA21 Economic Development of India Allied II 120 - - 4
Preamble
To help the students to analyse and understand the sectoral performance and
policy implications.
Course Outcomes (CO)
On the successful completion of this course, students will be able to
No. Course Outcomes Knowledge Level
CO1 Impart knowledge about basic characteristics of Indian
Economy K1
CO2 Understand the role, .nature and significance of
Agriculture in India K2
CO3 Understand the importance and issues in Industrial
sector K2
CO4 Know about the Baking structure and Foreign Trade of
India K1
CO5 Impart knowledge about current economic affairs K1
K1 – Knowledge K2- Understand K3- Apply
Mapping of CO with PO
PO 1 PO 2 PO 3 PO 4 PO 5
CO1 S M S L S
CO2 M M S L S
CO3 S M S L M
CO4 S M M M M
CO5 S M M M S
S- Strong M- Medium L- Low
Syllabus
UNIT I (26 Hrs)
Features of Indian Economy: Characteristics – Under Developed or Developing
Economy – India as a Mixed Economy – Population in India – Causes, Consequences and
Control. Capital Formation in India – Causes for Low rate of Capital Formation –
Importance of Foreign Capital (FDI)
UNIT II (24 Hrs)
Agricultural Sector: Role of Agriculture in Indian Economy – Causes for Low
Agricultural Productivity, Green Revolution – Nature and Effects – Food Security –
Agricultural Price Policy.
UNIT III (23 Hrs)
Industrial Sector: Industrial Policy – Industrial Policy of 1991 – Micro, Small and
Medium Enterprises – Role of Small Scale and Cottage Industries in Indian Economy –
Problems – Government Measures – Industrial Finance – IFC, SFC, IDBI, ICICI
UNIT IV (25 Hrs)
Banking Sector: Commercial Banks and Economic Development – RBI and
Economic Development – India’s Foreign Trade – Composition – Pattern and Direction
of India’s Exports and Imports – Export Promotion Measures – EXIM Bank and It’s Role.
UNIT V (22 Hrs)
Current Scenario: GST in India – Impact of GST in Indian Economy –
Demonetization in India an overview – SWACHH BHARAT – Green India Clean India.
Text Books
Indian Economy, Ruddar Datt, Sundaram K.P.M., S.Chand & Company, New Delhi, 2016.
Reference Books
Barthwal, Industrial Economics, New International Age Ltd, 2016. M P Gurusamy, Indian Economic development, Guru Thenmozhi publisher, 2016.
Pedogogy
Chalk and Talk, Group Discussion, PPT
Teaching Aids
Black Board, LCD Projector, Laptop
Course Designer
Dr. N. M. Mohamed Sameem
Course Contents and Lecture Schedule
Module
No. Topic
Number
of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit – I
1.1 Characteristics of Indian Economy 6 Chalk & Talk Black Board
1.2 Population in India 3 Lecture LCD Projector
1.3 Causes, Consequences and
Control 5 Lecture LCD Projector
1.4 Causes, Consequences and
Control of Population 5 Chalk & Talk Black Board
1.5 Capital Formation in India 2 Lecture Black Board
1.6 Causes for Low rate of Capital
Formation 3 Lecture Black Board
1.7 Importance of Foreign Capital
(FDI) 2 Chalk & Talk Black Board
Unit – II
2.1 Role of Agriculture in Indian
Economy 5 Chalk & Talk Black Board
2.2 Causes for Low Agricultural
Productivity 5 Lecture Black Board
2.3 Green Revolution 6 Lecture LCD Projector
2.4 Nature and Effects of Green
Revolution 3 Chalk & Talk Black Board
2.5 Food Security 3 Lecture Black Board
2.6 Agricultural Price Policy 2 Chalk & Talk Black Board
Unit III
3.1 Industrial Policy – Industrial
Policy of 1991 5 Lecture LCD Projector
3.2 Micro, Small and Medium
Enterprises 5 Chalk & Talk Black Board
3.3 Role of Small Scale and Cottage
Industries in Indian Economy 4 Lecture Black Board
3.4 Problems – Government
Measures 3 Chalk & Talk Black Board
3.5 Industrial Finance – IFC, SFC,
IDBI, ICICI 6 Lecture Chalk & Talk
Unit IV
4.1 Commercial Banks and Economic
Development 5 Chalk & Talk Black Board
4.2 RBI and Economic Development 5 Lecture Black Board
4.3 India’s Foreign Trade 5 Lecture LCD Projector
4.4 Pattern and Direction of India’s
Exports and Imports – 5 Lecture Chalk & Talk
4.5 Export Promotion Measures 3 Lecture
4.6 EXIM Bank and It’s Role 2 Lecture
Unit V
5.1 GST in India 5 Chalk& Talk Black Board
5.2 Impact of GST in Indian Economy 2 Lecture Black Board
5.3 Demonetization in India an
overview 5 Chalk& Talk Black Board
5.4 SWACHH BHARAT 5 Lecture LCD Projector
5.5 Green India Clean India 5 Chalk& Talk Black Board
Total 60
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRN21 Retail Marketing NME II 30 - - 2
Preamble
To give fundamental knowledge on the structure, function and the evolution of Retail
Industry.
To acquire knowledge of retail marketing, retail pricing and retail logistics
To understand the importance global retailing and future of retailing.
Syllabus
UNIT I (6 hrs)
Introduction – Retailing as an activity – Retail Marketing – Consumer behaviour
and retails operations.
UNIT II (6 hrs)
Management of service and quality in retailing – - Retail marketing mix and
product – Merchandise Management.
UNIT III (6 hrs)
Retail pricing – Retail promotion – Retail logistics and distribution.
UNIT IV (6 hrs)
Methods and approaches to retail marketing planning – retail location strategies
and decisions – Management of a retail brand and its applications
UNIT V (6 hrs)
Consumerism and ethics in retailing – International retailing – Future of retailing.
Books Recommended
1. Retail Marketing Management – David Golbert
2. Retailing an Introduction – Rover Cox
Books for Reference
1. Retail Management: A Strategic Approach – Barry Berman, Joel R. Evans
2. Merchandising and Match for Retailing – Cynthia R
Course Designer
Dr. A. Sulthan Mohideen
Course Code Course Title Category L T P Credits
20UCRC31 Business Statistics and
Operations Research
CORE V 90 - - 4
Preamble:
Comprehend the basic concepts in Statistics, develop skills required in data
collection, sampling and analysis of data and acquaint with the theories of probability,
hypothesis testing.
Course Outcomes
After completing this course the student will be able to
S. No. Course Outcome Knowledge Level
CO1 Describe and discuss the key terminology, concepts tools
and techniques used in business statistical analysis
K1,K2,K3,
CO2 Critically evaluate the underlying assumptions of analysis
tools
K1,K2,K3,
CO3 Understand and critically discuss the issues surrounding
sampling and significance
K1,K2,K3,
CO4 Discuss critically the uses and limitations of statistical
analysis
K1,K2,K3,
CO5 Solve a range of problems using the techniques covered K1,K2,K3,
K1 – Knowledge K2 – Understand K3- Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 S L S S S S S M M S
CO2 S M M M M S M S S S
CO3 M S S M S S S S S S
CO4 S M M S M M S M S M
CO5 S L S M S S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT - I (16hrs)
Statistics – Definition – Nature - Scope and Objectives – Diagrammatic
representation - One, two, three dimensional diagrams-Graphic Representation -
Histogram, Frequency Polygon, Frequency Curve, Histogram and Pie diagram-
Classification and tabulation.
UNIT - II (18hrs)
Measures of Central Tendency: Mean, Median, Mode, Geometric Mean and
Harmonic Mean
UNIT - III (20hrs)
Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Standard
Deviation and co-efficient of variation.
UNIT - IV (10hrs)
Simple Correlation: Karl Pearson’s Co-efficient of Correlation and Spearman’s
Rank Correlation-Simple Regression Analysis.
UNIT – V (26 hrs)
Linear Programming Problem – Simplex Method – Graphical Method -
Transportation – Assignment – Unbalanced – Degeneracy – Maximization of profits.
Books for Study
1. Statistics – R.S.N. Pillai and Bhagawathi – Statistics
2. Statistical Methods – S.P. Gupta
3. Operations Research – Kanti Swarup, P.K Gupta, Man Mohan
Pedogogy
Chalk and Talk, Group Discussion, PPT
Teaching Aids
Black Board, LCD Projector, Laptop
Course Designer
Mr. M. Abdul Jabbar
Course Contents and Lecture Schedule
S.No. Topic No. of
Lectures
Content
delivery
method
Teaching
aids
Unit 1
1.1 Statistics , Definition, Nature, Scope and
Objectives 4
Lecture &
discussion
Black Board
Projector
1.2
Diagrammatic representation, One, two,
three dimensional diagrams, Graphic
Representation, Histogram.
5 Lecture &
discussion
Black Board
Projector
1.3
Frequency Polygon, Frequency Curve,
Histogram and Pie diagram,
Classification and tabulation
7 Lecture &
discussion
Black Board
Projector
Unit 2
2.1 Mean, Median, Mode 9 Lecture &
discussion
Black Board
Projector
2.2 Geometric Mean and Harmonic Mean 9 Lecture &
discussion
Black Board
Projector
Unit 3
3.1 Range, Quartile Deviation, Mean
Deviation 10
Lecture &
discussion
Black Board
Projector
3.2 Range, Quartile Deviation, Mean
Deviation 10
Lecture &
discussion
Black Board
Projector
Unit 4
4.1
Simple Correlation: Karl Pearson’s Co-
efficient of Correlation and Spearman’s
Rank Correlation-Simple Regression
Analysis.
10 Lecture &
discussion
Black Board
Projector
Unit 5
5.1 Linear Programming Problem: Simplex
Method, Graphical Method 10
Lecture &
discussion
Black Board
Projector
5.2 Transportation, Unbalanced Degeneracy 8 Lecture &
discussion
Black Board
Projector
5.3 Assignment, Maximization of profits. 8 Lecture &
discussion
Black Board
Projector
Total 90
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC32 Cost Accounting Core VI 75 - - 4
Preamble
This course displays how to develop a business with constraint analysis, target
costing, price setting and cost of quality analysis. It reports the essential tasks of
inventory valuation and job costing and shows how to create a cost collective system
for these activities
Course Outcomes (CO)
On the successful completion of this course, students will be able to
No. Course Outcomes Knowledge Level
CO1 Explain the various methods of costing and its application K1,K2,K3
CO2 Helps to prepare the cost sheet in its practical applicability K1,K2,K3
CO3 Explaining the importance of material control and the
method followed for material issue procedure K1,K2,K3
CO4 Summarize the methods of costing and know the application
side of job, contract and service costing. report K1,K2,K3
CO5 Summarize process cost accounting and prepare a process
cost report K1,K2,K3
K1 – Knowledge K2 – Understand K3- Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 S M S S M S S S M S
CO2 S M S M M S M S S S
CO3 S L S S S S S S S S
CO4 S S M S S M S M S M
CO5 S M M S M S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I (15Hrs)
Cost Accounting – Meaning – Objectives – Importance – Advantages – Cost
Accounting Vs Financial Accounting – Cost Accounting Vs Management Accounting –
Classification and elements of Cost –Preparation of Cost Sheet- Reconciliation of Cost
and Financial Accounting.
UNIT II (15Hrs)
Materials – Purchase of material – Purchase Procedure – Store keeping –
Different levels of stock – EOQ – Material Issue procedure - FIFO – LIFO – Simple,
Weighed average method – Labour – Control of Labour Cost – Methods of
Remunerating Labour – Incentive Wage Plans and Bonus Plans – Chargeable expenses
– Meaning and examples.
UNIT III (15Hrs)
Overheads – Meaning – Classification – Allocation and Apportionment –
Absorption of Overheads - Machine Hour Rate – Administration Overheads – Selling
and Distribution Overheads.
UNIT IV (15Hrs)
Methods of Costing – Job Costing – Batch Costing – Service Costing (Operating
Costing) – Contract Costing.
UNIT V (15Hrs)
Process Costing – Normal loss and Abnormal loss –Equivalent production
Books for Study
1. R.S.N. Pillai &V. Bagavathi - Cost Accounting, S. Chand & Company Ltd., New Delhi.
2. S.P. Jain & K.L. Narang - Cost Accounting Principles and Practice, Kalyani Publishers, New
Delhi.- Reconciliation of cost and Financial books.
3. S. N. Maheswari - Cost Accounting –– Sultan Chand & Sons, New Delhi.
Note: The questions should be asked in the ratio of 80% for problems and 20% for
theory
Pedogogy
Chalk and Talk, Group Discussion, PPT
Teaching aids
Black Board, LCD Projector
Course Designer
Mr. M. Mohamed Ilyas
Course Contents and Lecture Schedule
Module
No. Topic
Number
of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit I Cost Accounting- Introduction
1.1 Cost Accounting – Meaning 3 Chalk & Talk Black Board
1.2 Objectives – Importance –
Advantages 3
Chalk & Talk Black Board
1.3
Cost Accounting Vs Financial
Accounting – Cost Accounting Vs
Management Accounting
4
Chalk & Talk
Black Board
1.4 Classification and elements of Cost
and Preparation of Cost Sheet 5
Chalk & Talk Black Board
Unit II Materials
2.1 Materials – Purchase of material 5 Chalk & Talk Black Board
2.2
Different levels of stock – EOQ –
Material Issue procedure - FIFO –
LIFO – Simple, Weighed average
method
4
Chalk & Talk
Black Board
2.3
Labour – Control of Labour Cost –
Methods of Remunerating Labour
– Incentive Wage Plans and Bonus
Plans – Chargeable expenses –
Meaning and examples.
6
Chalk & Talk
Black Board
Unit III Overheads – Meaning – Classification
3.1 Overheads – Meaning 2 Chalk & Talk Black Board
3.2 Classification – Allocation and
Apportionment 3
Chalk & Talk Black Board
3.3 Absorption of Overheads 3 Chalk & Talk Black Board
3.4 Machine Hour Rate 3 Chalk & Talk Black Board
3.5
Administration Overheads and
Selling and Distribution
Overheads.
4
Chalk & Talk
Black Board
Unit IV Methods of Costing
4.1 Methods of costing 3 Chalk & Talk Black Board
4.2 Job Costing - features 5 Chalk & Talk Black Board
4.3 Batch Costing – Economic Batch
Quantity 3
Chalk & Talk Black Board
4.4
Contract Costing - features –
Escalation Clause – Cost plus
contract -
2
Chalk & Talk
Black Board
4.5 Profit on incomplete contracts –
work-in progress 2
Chalk & Talk Black Board
Unit – V Process Costing
5.1
Process Costing – Process Costing
Vs
Job Costing – Features
2
Chalk & Talk
Black Board
5.2 Costing Procedure – Losses and
Gains in Process 4
Chalk & Talk Black Board
5.3 Normal Loss – Abnormal Loss – 3 Chalk & Talk Black Board
5.4 Abnormal Gain 2 Chalk & Talk Black Board
5.5 By-Product – Joint Product 2 Chalk & Talk Black Board
5.6 Equivalent Production 2 Chalk & Talk Black Board
TOTAL 75
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC33 Financial Accounting III CORE VII 75 - - 4
Preamble
Acquaint the knowledge about Fire Insurance Claims, Royalty accounts,
Insolvency accounts, impart the knowledge of Branch and Hire purchase Accounting
and develop skill related problem solving and critical thinking.
Course Outcomes
S.No. Course Outcome Knowledge Level
CO1
The students will come to know and understand the
procedures and methods of royalty accounting, investment
accounting, accounting for packages or containers and
voyage accounting.
K1,K2,K3
CO2
Articulate and Prepare Insolvency Accounts – Individual
and firm – Statement of Affairs – Deficiency/Surplus
Account
K1,K2,K3
CO3
The students will have the knowledge regarding
preparation of Branch Accounts and Departmental
accounts
K1,K2,K3
CO4 The students will a complete knowledge on Hire Purchase
Accounting and Instalment Accounting
K1,K2,K3
CO5 Analyse and evaluate the importance and impact of lease
accounting
K1,K2,K3
K1-Knowledge K2-Understand K3- Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 S M S S M S S S M S
CO2 M M S M S S M M S S
CO3 S M S S S S S S S S
CO4 S M M M S M S M S M
CO5 S M S S S S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I (15 Hrs)
Royalty Accounts – Accounting treatment in the books of lessor and lessee
UNIT II (15 Hrs)
Insolvency Accounts – Individual– Statement of Affairs – Deficiency/Surplus
Account (List H)- Voyage Account
UNIT III (15 Hrs)
Branch Accounts- Types of Branches – Branch not keeping full system of
accounting (Debtors System And Branch Profit and loss account system) – Branch
keeping full system of accounting (excluding foreign branches) Stock and Debtors
system only)
Departmental Accounts – basis of allocation of expenses – Inter-Departmental
transfer at cost or selling price.
UNIT IV (15 Hrs)
Hire purchase accounting – Calculation of interest – Cash price – Accounting
treatment in the books of Hire Purchaser and Hire Vendor – Default and repossession
(Excluding Hire Purchase Trading Account).
UNIT V (15 Hrs)
Investment Accounting – Accounting for Packages or Containers
Books for Study
1. Advanced Accountancy – R. L.Gupta &Radheswamy
2. Advanced Accountancy – M.C. Shukla and T.S. Grewal
3. Advanced accountancy – P.C. Tulsian
4. Advanced Accountancy – S.P. Jain and K.L. Narang
Note: The questions should be asked in the ratio of 80% for problems and 20% for
theory
Pedagogy
Chalk and Talk, Group Discussion, PPT
Teaching aids
Black Board, LCD Projector
Course Designer
Dr. A. Sulthan Mohaideen
Course Contents and Lecture Schedule
Module
No. Topic
Number
of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit I Royalty Accounting
1.1 Royalty Accounts 7 Chalk & Talk Black Board
1.2 Accounting treatment in the
books of lessor and lessee 8 Chalk & Talk Black Board
Unit II Insolvency Accounts
2.1 Insolvency Accounts: Individual 8 Chalk & Talk Black Board
2.2
Statement of Affairs –
Deficiency/Surplus Account (List
H) – voyage accounts
7 Chalk & Talk Black Board
Unit III Branch Accounts
3.1
Branch Accounts- Types of
Branches – Branch not keeping
full system of accounting (
Debtors System And Branch
Profit and loss account system) –
5 Chalk & Talk Black Board
3.2
Branch keeping full system of
accounting (excluding foreign
branches) Stock and Debtors
system only)
5 Chalk & Talk Black Board
3.3
Departmental Accounts – basis of
allocation of expenses – Inter-
Departmental transfer at cost or
selling price.
5 Chalk & Talk Black Board
Unit IV Hire purchase accounting
4.1 Hire purchase accounting –
Calculation of interest 7 Chalk & Talk Black Board
4.2
Cash price – Accounting
treatment in the books of Hire
Purchaser and Hire Vendor
5 Chalk & Talk Black Board
4.3
Default and repossession
(Excluding Hire Purchase
Trading Account).
3 Chalk & Talk Black Board
Unit V Lease Accounting
5.1 Investment Accounting 8 Chalk & Talk Black Board
5.2 Accounting for Packages or
Containers. 7 Chalk & Talk Black Board
Total 75
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC34 Business Law I Core VIII 75 - - 3
Preamble
To enable the students to develop the knowledge about the various business
transactions, law and provisions regarding making of an agreement and different types
of contract.
Course Outcomes (CO)
On the successful completion of the course, students will be able to
No. Course Outcome Knowledge level
CO1 Gain knowledge about elements of the contract K1,
CO2 Understand performance of contract K1,K2
CO3 Applying provisions to special contract types K2, K3
CO4 Understand & Applying contract bailment K1, K3
CO5 Analysis of agency provisions K3
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 S L S S M S M M M S
CO2 M S M M M S S S S M
CO3 M S S M S S S S S S
CO4 S M M S M M S M S M
CO5 S L S M S S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I (15 Hrs)
Business Law – Definition –Importance- Sources of Business Law – Contracts -
Definition – Essentials of Valid Contract – Classification of Contract – Difference
Between Valid, Void, Voidable and Illegal Contract - Offer and Acceptance- Kinds-
Provisions. Legality of object-Consideration - Legal Rules – Capacity of Parties – Reason
for Incapacity - Law Relating to Contract by Minor – Free Consent – Definition, Mistake
– Kinds - Coercion -Undue Influence – Misrepresentation , Fraud –Mistake- Types-
Differences.
UNIT II (15 Hrs)
Performance of Contract – Tender – Kinds of Tender - Rules Regarding Time and
Place of Contract - Reciprocal promises- Rules - Assignment of Contracts - Place of a
Contract – Methods of Discharges- Breach of contract- Anticipatory Breach of Contract -
Frustration of Contact - Remedies for Breach of Contract -Quasi Contract - Kinds.
UNIT III (15 Hrs)
Contract of Indemnity & Guarantee – Features - Rights of Indemnity Holder-
Contract of Guarantee – Essentials- Differences Between Indemnity and Guarantee
Contract –Types of Guarantee - Revocation - Surety - Liability Right against The
Principal Debtor & Creditor and Co-Sureties - Surety Discharged From Liability –
Revocation.
UNIT IV (15 Hrs)
Bailment – Characteristics, Kinds, Difference Between Sale and Bailment- Duties
and Liabilities of a Bailor and Bailee - Bailee’s Right in Respect of Lien - Conditions-
Difference Between General Lien and Particular Lien. Pledge – Essentials, Difference
Between Pledge and Bailment - Right of Pawnee, Pawnor – Right and Obligations of a
Finder of Goods.
UNIT V (15 Hrs)
Contract of Agency - Definitions of Agent, Principal, Methods of Creating Agency –
Types of Agent- Sub-Agent and Substituted Agent, Right and Duties of an Agent –
Termination of an agency.
Books for Study
1. Elements of Mercantile Law – N. D.Kapoor
2. Business Law – R.S.N. Pillai & Bagawathi
3. Hand Book of Mercantile Law – E.Venkatesan
Pedagogy
Chalk & Talk, Group Discussion, PPT
Teaching Aids
Black board, Projector
Course Designer
Mr. K. Rasool Mydeen
Course Contents and Lecture Schedule
S.No. Topic
No. of
Lectur
es
Content
delivery
method
Teaching
aids
Unit 1
1.1 Business Law, sources, essential
elements of a valid contract 10
Lecture,
Discussion,
PPT
Black Board,
Projector
1.2 Free consent
5
Lecture,
Discussion Black Board
Unit – 2
2.1 Performance of Contract 5
Lecture &
PPT
Discussion
Black Board,
Projector
2.2 Breach of contract, Quasi Contract 10 Discussion,
Chalk & Talk
Black Board,
Projector
Unit – 3
3.1 Contract of Indemnity 5
Lecture,
Chalk & Talk,
PPT
Black Board,
Projector
3.2 Contract of Guarantee 10 Chalk & Talk,
PPT
Black Board,
Projector
Unit – 4
4.1 Bailment 10
Discussion
Chalk & Talk,
PPT
Black Board,
Projector
4.2 Pledge 5
Lecture,
Discussion,
Chalk & Talk
Black Board
Unit – 5
5.1 Creation of Agency and Types of agent 10
Lecture,
Chalk & Talk,
PPT
Black Board,
Projector
5.2 Termination of agency 05
Lecture,
Chalk & Talk,
PPT
Black Board,
Projector
Total 75
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC35 Auditing Core IX 75 - - 3
Preamble
Impart novices the concepts and the significance of auditing. Accustom the
learners with the skill, practice and method of carrying out the audit.
Course Outcomes (CO)
On the successful completion of the course, students will be able to
No. Course Outcome Knowledge level
CO1 Synthesis the concept of Audit and process involved in
audit procedure.
K1, K2, K3
CO2 Accustom the procedures involved in appointment and
removal of auditors.
K1, K2, K3
CO3 Acquaint with the techniques of internal control. Be
accustomed with vouching and verification process.
K1, K2, K3
CO4 Conceptualize the methods of verifying the authenticity of
the transactions.
K1,K2, K3
CO5 Cognize the laws related to liability of auditors. K1. K2. K3
K1-Knowledge K2-Understand K3- Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 S M S S S S S S S S
CO2 M M S M S S M S S S
CO3 M L S S S S S S S S
CO4 S M M S S M S M S M
CO5 S L S S S S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I (15 Hrs)
Audit – Definition - Objectives – Types – Advantages – Auditing Vs Investigation
– Auditing Vs Accountancy - Qualification - Appointment – Rights, Duties and Removal
of Company Auditor.
UNIT II (15 Hrs)
Audit Report - Audit Programme – Audit Notes – Audit Files – Working Papers –
Procedure For Audit.
UNIT III (15 Hrs)
Internal Control – Internal Check – Internal Audit – Auditor’s Duty as Regards
Internal Check. - Meaning – Definition – Importance - Vouching of Cash Transactions
and Trading Transactions.
UNIT IV (15 Hrs)
Verification and Valuation of Assets and Liabilities – Auditor’s Duty
UNIT V (15 Hrs)
Liabilities of Auditor – liabilities for Negligence – Liabilities for Misfeasance
Criminal Liability – Liability to Third Party. Legal Positions – Auditor’s Duty as to
Dividend.
Books For Study
1. A Hand Book of Practical Auditing – B. N. Tandon., Dr. S. Sudharsanam.,
S. Sundarabahu by S Chand Publications.
2. Practical Auditing – Sharma by Sultan Chand & Sons Publication
3. Auditing – DinkerPagare Sultan Chand & Sons Publication
Pedagogy
Chalk & Talk, Group Discussion, PPT,
Teaching Aids
Black board, Projector,
Course Designer
Mr. M. Mohamed Ishaq
Course Content and Lecture Schedule
S.No. Topic No. of
Lectures
Content
Delivery
Method
Teaching
aids
Unit 1
1.1
Definition, Objectives, Advantages ,
Auditing Vs Investigation, Auditing Vs
Accountancy
10
Lecture,
Discussion,
PPT
Black Board,
Projector
1.2
Qualification, Appointment. Rights,
Duties and Removal of Company
Auditor.
5
Lecture,
Discussion,
PPT
Black Board,
Projector
Unit – 2
2.1 Audit Report - Audit Programme –
Audit Notes – 5
Lecture &
PPT
Discussion
Black Board,
Projector
2.2 Audit Files, Working Papers, Procedure
For Audit. 10
Discussion,
Chalk &
Talk
Black Board,
Projector
Unit – 3
3.1 Internal Control, Internal Check,
Internal Audit. 7
Lecture,
Chalk &
Talk, PPT
Black Board,
Projector
3.2
Vouching of Cash Transactions and
Trading Transactions.
8 Chalk &
Talk, PPT
Black Board,
Projector
Unit – 4
4.1 Verification of Balance Sheet 8 Chalk &
Talk, PPT
Black Board,
Projector
4.2 Valuation of Assets and Liabilities 7
Lecture,
Chalk &
Talk
Black Board
Unit – 5
5.1 Liabilities of Auditor, liabilities for
Negligence, Liabilities for Misfeasance 10
Lecture,
Chalk &
Talk, PPT
Black Board,
Projector
5.2
Legal Positions, Auditor’s Duty as to
Dividend.
5
Lecture,
Chalk &
Talk, PPT
Black Board,
Projector
Total 75
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UECA31 Modern Banking Allied III 90 - - 3
Preamble
As Banking Technology is recent inevitable Technology which plays vital role in
day today banking operations this course makes aware the arts students to learn and
understand the technology in banking.
Course Outcomes (CO)
On the successful completion of the course, students will be able to
No. Course Outcome Knowledge level
CO1 Understand the modern technologies in Banking Operations K1
CO2 Familiar with Functions and Operations of ATM K2 , K3
CO3 Develop the knowledge of Electronic Payment System K1 , K2
CO4 Develop the knowledge of Internet Banking K1,K2,K3
CO5 Understand the Prospects and Challenges of E- Banking K1,K2
K1-Knowledge K2-Understand K3- Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 M M S L M S S S S S
CO2 S S S M M S M S S S
CO3 M M L S S S S S S S
CO4 S L M M L M S M S M
CO5 M S L S S S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I (20 Hrs)
Introduction to E- Banking: E – Banking – Meaning - Definition - Evolution of E
– Banking in India - Objectives of E - Banking - Benefits of E – Banking, Core Banking –
Meaning – Features, Advantages and Disadvantages - Internet Banking, Mobile Banking,
Tele Banking, Distinction between E - Banking and Traditional Banking.
UNIT II (18 Hrs)
Concepts of ATM: ATM – Meaning –Features - Functions of ATM – Input and
Output Devices of ATM - Pin Management of ATM – Do’s and Don’ts of ATM – POS –
Advantages and Disadvantages of ATM, Safety Measures for customers in using ATM.
UNIT III (14 Hrs)
E – Payments: Methods of Payment systems – Distinction between Debit Card –
Credit Card – Smart cards – Biometric Card – E - Cheque, E –Purse, E-Cash, E-Payments–
NEFT, EFT, SWIFT, RTGS, Digital Signature, ECS.
UNIT IV (20 Hrs)
Access to Internet Banking: Internet Banking – Meaning, Features, Operations
of Internet Banking, Services offered by Internet Banking – Steps to Access Internet
Banking, Security risks of Internet Banking, Safety Tips for safe Online Banking, Facets
of E- Internet Banking.
UNIT V (18 Hrs)
Prospects and Challenges: Concept of Phishing, Recent Developments in
Banking Sector, Reasons of unused Internet banking at rural side, Deterrents of E –
Banking - Models of E – Banking - Opportunities and Challenges of E- Banking in India.
Books for Study
1. R.Ramachandran ,Banking Theory and practice , MJP Publishers , New Delhi.
Reference Books
1. Rajesh and T. R Sivagnanasithi,Banking Theory Law and Practice , Tata McGraw
Publishing Company LTD.
2. C .S. Rao & S. Arunajatesan ,Technology in Banking ,Margham Publications.
3. S. Gurusawamy, Banking Theory Law and practice , Vijay Nicole Imprints Private
Limited.
4. Rabi Narayana Misra, E –Banking Management ,Discovery Publishing House PVT
LTD.
Pedagogy
Chalk & Talk, Group Discussion, PPT,
Teaching Aids
Black board, Projector,
Course Designer
Mr. A. Abdul Hameed
Course Content and Lecture Schedule
Module
No. Topic
No. of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit -1
1.1
E – Banking – Meaning - Definition -
Evolution of E – Banking in India,
Objectives of E - Banking - Benefits of E
– Banking
7 Lecturing Black Board
1.2
Core Banking – Meaning – Features,
Advantages and Disadvantages - Core
Banking – Advantages and
Disadvantages.
7 Lecturing Black Board
1.3
Internet Banking, Mobile Banking, Tele
Banking, Distinction between E -
Banking and Traditional Banking.
6 Lecturing Black Board
Unit -2
2.1
ATM – Meaning –Features - Functions of
ATM, Input and Output Devices of ATM -
Pin Management of ATM , Do’s and
Don’ts of ATM.
8 Lecturing Black Board
2.4 POS ( Point of Sale ) 4 Lecturing Black Board
2.5
Advantages and Disadvantages of ATM,
Safety Measures for customers in using
ATM.
6 Lecturing Black Board
Unit -3
3.1
Methods of Payment systems –
Distinction between Debit Card – Credit
Card - Advantages and Disadvantages.s
6 Lecturing Black Board
3.2 Smart cards – Biometric Card – E -
Cheque, E –Purse, E-Cash. 4 Lecturing Black Board
3.3 E-Payments–NEFT, EFT, SWIFT, RTGS,
Digital Signature, ECS. 4 Lecturing Black Board
Unit -4
4.1 Internet Banking – Meaning , Features.
Operations of Internet Banking. 7 Lecturing Black Board
4.2 Services offered by Internet Banking –
Steps to Access Internet Banking 6 Lecturing Black Board
4.3
Security risks of Internet Banking,
Safety Tips for safe Online Banking.
Facets of E- Internet Banking.
7 Lecturing Black Board
Unit -5
5.1 Concept of Phishing , Recent
Developments in Banking Sector. 6 Lecturing Black Board
5.2 Reasons of unused Internet banking at
rural side, Deterrents of E –Banking 6 Lecturing Black Board
5.3 Models of E – Banking, Oppotunities
and Challenges of E- Banking in India. 6 Lecturing Black Board
Total 90
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRS31 MS Office Practical SBS I 2 - 28 2
Preamble
Make learners computer literates, train the learners in preparation of documents
using MS Word, Ms Excel, MS Power Point and MS Access.
Syllabus
Practical
1. Introduction to computers
2. By Using word document
Prepare Resume
Create and delete Table
Insert pictures
Prepare and Insert Charts
Create Mail merge
3. By Using Excel
Prepare an Excel sheet for Tax calculation
Prepare an Excel sheet for Sales analysis
Prepare an Excel sheet for Mark Statements
Prepare an Excel sheet for Salary Bill
4. By Using Power Point
Prepare slides for presentation of a seminar
Prepare slides for presentation of an advertisement
Prepare slides for presentation of sales data
5. By Using MS Access
Create a table
Create a report
Course Designer
Mr. K. Mohamed Irshad
Course Code Course Title Category L T P Credits
20UCRC41 Business Mathematics Core X 90 - - 4
Preamble
Understand the application of mathematics in business, comprehend Set theory,
Indices and Logarithms, and enable the learners to develop skills in Commercial
arithmetic, calculus, integration and matrices
Course Outcomes
After completing this course the student will be able to
S.No. Course Outcome Knowledge Level
CO1 Understand the Mathematical applications in Economics,
Finance, Commerce and Management. K1 K2 K3
CO2
Explain the Concepts and use formulas, equations
Mathematical expression in relationship with various
context
K1,K2, K3
CO3 Apply the knowledge in mathematics (set theory, indices,
matrices etc.) in solving in solving business problems. K1,K2, K3
CO4
Analyse and demonstrate mathematical skills required in
mathematically intensive areas in commerce, economics and
business
K1,K2, K3
CO5 Acquire knowledge and skills with practical problems. K1,K2,K3,
K1-Knowledge K2-Understand K3- Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 S S S M S S S S M S
CO2 S M S M S S M S S S
CO3 M M S S M M S M S M
CO4 S M M S S M S M S M
CO5 S M S S S S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I (15 hrs)
Elements of Set theory – Definition – Symbols – Roster method and Rule method
– Types of sets- Union and Intersection – Sub sets – Complements – Difference of two
sets – Family of sets – Venn Diagram – De- Morgan’s law.
UNIT II (16 hrs)
Indices – Positive – Fractional – Operation with power function. Logarithms –
Definition – Exponential forms – Laws of logarithms – Change of base Formula –
Common logarithms and Natural logarithms – Characteristics and mantissa – Rules to
write – Practical problems.
UNIT III (12 hrs)
Commercial Arithmetic – Interest – Simple – Compound – Normal rate – Effective
rate – Depreciation – Present Value.
UNIT IV (19 hrs)
Discounting of Bills – Face value of Bills - Banker’s Discount – Banker’s Gain –
Normal Due Date – Legal Due Date – Calculation of period for Banker’s Discount and
True Discount
UNIT V (28 hrs)
Matrices and Determinants: Definition-Basic Concepts-Addition, Subtraction and
Multiplication of Matrices-Transpose of a Matrix, Inverse, Solving equations by Matrix
method-Determinants and Solution of Simultaneous Linear equations.
Books for Study
1. Business Mathematics – D.C. Sancheti and V.K. Kapoor
2. Business Mathematics – M. Manoharan & C.Elango
3. Business Mathematics – V.K. Kapoor
Pedogogy
Chalk and Talk, Group Discussion, PPT
Teaching Aids
Black Board, LCD Projector, Laptop
Course Designer
Mr. K. Mohamed Irshad
Course Contents and Lecture Schedule
S.No. Topic No. of
Lectures
Content
delivery
method
Teaching
aids
Unit 1
1.1
Elements of Set theory – Definition –
Symbols – Roster method and Rule
method
4 Lecture
discussion
Black Board
Projector
1.2 Types of sets- Union and Intersection 4 Lecture
discussion
Black Board
Projector
1.3 Sub sets, Complements, Difference of
two sets, Family of sets 4
Lecture
discussion
Black Board
Projector
1.4 Venn Diagram, De-Morgan’s law. 3 Lecture
discussion
Black Board
Projector
Unit – 2
2.1 Indices, Positive, Fractional, Operation
with power function 8
Lecture
discussion
Black Board
Projector
2.2
Logarithms, Definition, Exponential
forms, Laws of logarithms, Change of
base Formula, Common logarithms and
Natural logarithms Characteristics and
mantissa, Rules to write, Practical
problems.
8 Lecture
discussion
Black Board
Projector
Unit - 3
3.1 Commercial Arithmetic, Interest, Simple,
Compound Normal rate, Effective rate 8
Lecture
discussion
Black Board
Projector
3.2 Depreciation, Present Value 4 Lecture
discussion
Black Board
Projector
Unit – 4
4.1 Discounting of Bills – Face value of Bills 4 Lecture
discussion
Black Board
Projector
4.2 Banker’s Discount – Banker’s Gain 5 Lecture
discussion
Black Board
Projector
4.3 Normal Due Date – Legal Due Date 5 Lecture
discussion
Black Board
Projector
4.4 Calculation of period for Banker’s
Discount and True Discount 5
Lecture
discussion
Black Board
Projector
Unit – 5
5.1 Definition-Basic Concepts 2 Lecture
discussion
Black Board
Projector
5.2 Addition, Subtraction and Multiplication
of Matrices 12
Lecture
discussion
Black Board
Projector
5.3 Transpose of a Matrix, Inverse, Solving
equations by Matrix method 8
Lecture
discussion
Black Board
Projector
5.4 Determinants and Solution of
Simultaneous Linear equations 6
Lecture
discussion
Black Board
Projector
Total 90
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC42 Management Accounting Core XI 75 - - 4
Preamble
To offer a good balance between the concept and procedures applied in
accumulation of accounting data and the use of the same by management in performing
the functions of planning decision – making and control and also to inculcate the skills
of accounting’s immense potential of service to management in meeting the diverse
needs of modern management.
Course Outcomes (CO)
On the successful completion of this course, students will be able to
No. Course Outcomes Knowledge Level
CO1
Explaining the important elements of management
accounting and management capacity and its inter
relationship and fundamental differences between the
financial accounting, cost accounting and management
accounting
K1,K2,K3
CO2
Signifying the analytical methods and devices used in
analyzing financial statements and interpreting ratios in
different ways
K1,K2,K3
CO3
Focusing the exercise involved in the preparation of funds
flow analysis and also enumerating the net effects of business
events on cash flow analysis
K1,K2,K3
CO4
Applying marginal costing technique in the product cost and
period cost in recognition of ideas underlying Break – Even
Analysis and Cost – Volume Profit relationship
K1,K2,K3
CO5
Determine the use of budget and budgetary control and the
important of standard costs for appraising performance in
controlling cost of a product or rendering a service
K1,K2,K3
K1 – Knowledge K2 – Understand K3 – Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 S S S M S S S S M S
CO2 M M S M S M L S M S
CO3 M M S S M M S M S S
CO4 S S M S S L S M M M
CO5 S M S S S S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I (15 Hrs)
Management Accounting – Meaning – Concept , Function, Role– Scope –
Objectives & Limitations –Management Accounting Vs Financial Accounting –
Management accounting Vs Cost Accounting _ Tools and Techniques of Management
accounting – The emerging pattern – Management Information System.
UNIT II (15 Hrs)
Analysis and Interpretation of Financial Statements – Concept, Nature,
Importance and Limitations of Financial Statements – Types of Financial Analysis –
Methods and Device used in analysing financial statements – Comparative Financial
statement – Common Size Statement – Trend Analysis.
Ratio Analysis – Meaning - Nature, interpretation and classification of ratios –
Computation of Ratios – Liquidity, Solvency and Profitability.
UNIT – III (15 Hrs)
Funds Flow Statement – Cash Flow Statement as per AS3 (simple problems only).
Marginal Costing and Break Even Analysis – Profit Planning – Cost Volume Profit
Analysis (excluding Income determination under Absorption costing, and Application
of marginal costing for managerial decision)
UNIT – IV (15 Hrs)
Budget and Budgetary Control – Meaning – Concept, Objectives, Advantages
and Limitation of Budgets and Budgetary controls – Classification and Preparation of
Budgets –Sales Budget, Production Budget, Raw Materials and Raw Materials
Procurement Budget - Cash Budget and Flexible Budget.
UNIT V (15 Hrs)
Standard Costing – Meaning, Concept and Essentials for an effective system of
Standard Costing – Variance Analysis – Classification of Variances - Material and Labour
Variances only (Simple Problems only)
Books for Study
1. Management Accounting - Shashi K. Gupta, R.K. Sharma, Anuj Gupta, Kalyani
Publishers, 2014.
2. RSN Pillai and Bhagavathi – Management Accounting – S. Chand.
Pedagogy
Chalk and Talk, Group Discussion, PPT
Teaching aids
Black Board, LCD Projector
Course Designer
Dr. A. Sulthan Mohaideen
Course Contents and Lecture Schedule
Module
No. Topic
Number
of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit I Introduction to Management Accounting
1.1 Management Accounting – Meaning
- Definition – Objectives 8
Chalk and
Talk Black Board
1.2
Relationship between Cost,
Financial and Management
Accounting
7 Chalk and
Talk Black Board
Unit II Analysis and Interpretation of Financial Statement and ratio analysis
2.1 Financial Statement Analysis and
Interpretation: Accounting 4
Chalk and
Talk Black Board
2.2 Ratio, their significance, utility and
limitations, 5
Chalk and
Talk Black Board
2.3 Analysis of Liquidity – Profitability
and Solvency 6
Chalk and
Talk Black Board
Unit III Fund Flow statement and Cash Flow Statement
3.1 Statement of changes in financial
position (Fund Flow statement) - 7
Chalk and
Talk Black Board
3.2
Cash Flow Analysis, Forecasting of
funds requirements (As per
Accounting Standard 3)
8 Chalk and
Talk Black Board
Unit IV Marginal Costing
4.1 Marginal Costing – Meaning –
Objectives 2
Chalk and
Talk Black Board
4.2
Advantages and Limitations –
Break-Even Point. ( Cost – Volume –
Profit analysis )
5 Chalk and
Talk Black Board
4.3
Decision involving Alternative
Choices – concepts of Decision
making – Steps in Decision making
3 Chalk and
Talk Black Board
4.4
Sales Mix – Product mix -Exploring
new markets – Discontinuance of a
product line
3 Chalk and
Talk Black Board
4.5
Make or Buy decision – Equipment
replacement – Change Vs Status
Quo – Expand or Contract – Shut
Down or Continue
2 Chalk and
Talk Black Board
Unit V Budget and Budgetary Control-Standard Costing and Variance Analysis
5.1
Budget and Budgetary Control –
Meaning – Concept, Objectives,
Advantages and Limitation of
Budgets and Budgetary controls
4 Chalk and
Talk Black Board
5.2
Classification and Preparation of
Budgets –Sales Budget, Production
Budget, Raw Materials and Raw
Materials Procurement Budget -
Cash Budget and Flexible Budget.
4 Chalk and
Talk Black Board
5.3
Standard Costing – Meaning,
Concept and Essentials for an
effective system of Standard
Costing –
4 Chalk and
Talk Black Board
5.4
Variance Analysis – Classification of
Variances - Material and Labour
Variances only (Simple Problems
only)
3 Chalk and
Talk Black Board
Total 75
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC43 Partnership Accounts CORE XII 90 - - 4
Preamble
To equip the students with detailed insight into the specialised accounting and
their application to complex business situation and to gain comprehensive understating
of all aspects relating to partnership accounting.
Course Outcomes (CO)
On the successful completion of this course, students will be able to
No. Course Outcomes Knowledge Level
CO1
Describe the importance of partnership firm in the business
environment. Examine the methods of maintaining partners’
capital account
K1 & K2
CO2 Ascertain the proper accounting treatments during
admission of a partner K1 & K2
CO3 Ascertain the proper accounting treatments during
retirement and death of a partner K2 & K3
CO4 Appraise the accounting procedure of amalgamation of firms
and sale of partnership to company K2 & K3
CO5 Evaluate the methods of dissolution of firms and settlement
of accounts including insolvency of partners. K1, K2 & K3
K1 – Knowledge K2 – Understand K3- Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 M L S S S S S M M S
CO2 S S M M M S M S S S
CO3 M S S M S S S M S S
CO4 M M S S S M S M S M
CO5 S L S M M S M S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I (20 Hrs)
Partnership Accounts – Partnership –Definition – Provision relating to
Partnership Accounting – Capital and Current Accounts of partners – Fixed and Floating
– Appropriation of profits – Past adjustments and guarantee.
UNIT II (15 Hrs)
Admission of partner – Calculation of new profit sharing ratio – Adjustment of
undistributed profits, losses and reserves – Revaluation of Assets and Liabilities –
Treatment of Goodwill – Adjustment of capitals of partners after admission of a partner.
UNIT III (15 Hrs)
Retirement of Partner – Transfer of balance due to retired partner – Death of a
partner – Treatment of joint life policy – Settlement of amount due to legal
representative of deceased partner.
UNIT IV (20 Hrs)
Dissolution of Partnership – Accounting treatment – Insolvency of a Partner or
partners – Decision in Garner vs. Murray case – Insolvency of all partners – Gradual
Realisation of Assets and Piecemeal distribution of Cash – Proportionate capital method
– Maximum loss method
UNIT V (20 Hrs)
Amalgamation of firms – Sale to a Company
Books for Study
1. Advanced Accountancy – M.C. Shukla and T.S. Grewal
2. Advanced Accountancy – P.C. Tulsian
3. Advanced Accountancy – S.P. Jain and K.L. Narang
Note: The questions should be asked in the ratio of 80% for problems and 20% for
theory
Pedagogy
Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar
Course Designer
Dr. A. Sulthan Mohaideen
Course Contents and Lecture Schedule
S. No. Topic No. of
Lectures
Content
delivery
method
Teaching
aids
Unit 1 – Partnership Accounts
1.1
Partnership Accounts - Provision
relating to Partnership Accounting
- Capital and Current Accounts of
partners – Fixed and Floating
10 Lecture
Chalk & Talk
PPT
Black Board
1.2 Appropriation of profits – Past
adjustments and guarantee. 10 Lecture PPT
Unit – 2 Admission of partner
2.1
Admission of partner – Calculation
of new profit sharing ratio –
Adjustment of undistributed
profits, losses and reserves –
Revaluation of Assets and
Liabilities – Treatment of Goodwill
– Adjustment of capitals of partners
after admission of a partner.
15 Chalk & Talk Black Board
Unit – 3 Retirement and Death of Partner
3.1 Retirement of Partner – Transfer of
balance due to retired partner 8
Lecture
Chalk & Talk
PPT
Black Board
3.2
Death of a partner – Treatment of
joint life policy – Settlement of
amount due to legal representative
of deceased partner
7 Chalk & Talk Black Board
Unit – 4 Dissolution of Partnership
4.1
Dissolution of Partnership –
Insolvency of a Partner or partners
– Decision in Garner vs. Murray
case – Insolvency of all partners
10 Lecture
Chalk & Talk
PPT
Black Board
4.2
Gradual Realisation of Assets and
Piecemeal distribution of Cash –
Proportionate capital method –
Maximum loss method
10 Chalk & Talk PPT
Black Board
Unit – 5 Amalgamation of firms – Sale to a Company
5.1 Amalgamation of firms 10 Lecture
Chalk & Talk
PPT
Black Board
5.2 Sale to a Company 10 Chalk & Talk PPT
Black Board
Total 90
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRC44 Business Law –II CORE XIII 75 - - 3
Preamble
Acquire knowledge regarding Business laws that govern the promotion and
management of business undertakings. Comprehend the laws relating to carriage of
goods and enable the students understand the provisions.
Course Outcomes (CO)
On the successful completion of the course, students will be able to
No. Course Outcome Knowledge level
CO1 Gain knowledge about sale of Goods K1, K2,K3
CO2 Understand provisions regarding carriage of goods K1,K2,K3
CO3 Applying provisions to consumer protection K1,K2, K3
CO4 Understand & Applying foreign exchange regulations K1, K2,K3
CO5 Analysis of information technology provisions K1, K2,K3
K1-Knowledge K2-Understand K3-Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 S L S S S S S M M S
CO2 M S M M M S M S S S
CO3 M S M M S S S M S S
CO4 S M M S S M S M S S
CO5 S L S M S M S S M S
S-Strong M-Medium L-Low
Syllabus
UNIT I
The Law of Sale of Goods-Definitions, Difference between Sale and Agreement to
Sale- Conditions and Warranty - Difference Between Conditions and Warranties -
Implied Conditions and Warranties laid down by The Indian Sale of Goods Act –
Doctrine of Caveat Emptor – Delivery – Meaning, Modes, Rules Regarding Delivery of
Goods – Provisions Regard to Passing of Property - Rules in Regard to Passing of
Property - General Rule Regarding Passing of Title Subject to Exceptions - Unpaid seller
Rights – Auction Sales - Meaning, Kinds, Implied Conditions and Warranties on Auction
Sale – Remedies Against the Seller for Breach of Contract.
UNIT II
Law of Carriage of Goods – Carriage of Goods by Land – Carrier – Meaning –
Types – Common Carrier – Duties – Rights and Liabilities - Private Carrier – Differences
between Common Carrier and Private Carrier - Roadways and Railways - Carriage of
Goods by Sea – Charter Party – Different types – Bill of Lading - Carriage of Goods by
Air – Domestic and International - Law of Affreightment - Charter Party Vs Bill of
Lading.
UNIT III
Consumer Protection Act, 2019 – Objectives – Definitions – Consumer
protection Council – Consumer Disputes Redressal Agencies – Consumer Complaint –
Remedial Action.
UNIT IV
The Foreign Exchange Management Act, 1999 – Introduction- Application –
Definition-Regulation And Management Of Foreign Exchange-Authorised Persons-
Contravention And Penalties-Adjudication And Appeal- - Directorate Of Enforcement
Miscellaneous.
UNIT V
The Information Technology Act, 2000- Definitions-Objectives- Exceptions-Digital
Structure- Electronic Governance-Attribution, Acknowledgement, Etc.- Secure
Electronic Records- Regulations Of Certifying Authorities- Digital Signature Certificate-
Duties Of Subscriber- Penalties And Adjudication- Cyber Regulations-Offences.
Books for Recommended
1. Hand Book of Mercantile Law – E.Venkatesan
2. Business law – Shukla & Saxena
3. Business law – N.D.Kapoor
4. Business and Industrial law – M.C. Kucha
Books for Study
1. Elements of Mercantile Law – N. D.Kapoor
2. Business Law – R.S.N. Pillai & Bagawathi
Pedagogy
Chalk & Talk, Group Discussion, PPT
Teaching Aids
Black board, Projector
Course Designer
Mr. K. Rasool Mydeen
Course Contents and Lecture Schedule
S. No. Topic No. of
Lectures
Content
delivery
method
Teaching
aids
Unit 1
1.1 Sale of Goods 10
Lecture
Discussion,
PPT
Black Board
Projector
1.2 Unpaid seller Rights 5 Lecture,
Discussion Black Board
Unit – 2
2.1 Carriage of Goods by Land 5 Lecture & PPT
Discussion
Black Board
Projector
2.2 Carriage of Goods by Sea and Air 10 Discussion,
Chalk & Talk
Black Board
Projector
Unit – 3
3.1 Consumer Protection 5 Lecture, Chalk
& Talk, PPT
Black Board
Projector
3.2 Consumer Disputes Redressal
Agencies 10
Chalk & Talk,
PPT
Black Board
Projector
Unit – 4
4.1 The Foreign Exchange Management 10
Discussion
Chalk & Talk,
PPT
Black Board
Projector
4.2 Directorate Of Enforcement and
Miscellaneous 5
Lecture,
Discussion,
Chalk & Talk
Black Board
Unit – 5
5.1 Information Technology Act 10 Lecture, Chalk
& Talk, PPT
Black Board
Projector
5.2 Regulations Of Certifying
Authorities 05
Lecture, Chalk
& Talk, PPT
Black Board
Projector
Total 75
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UECA44 Elements of Banking and Insurance Allied IV 90 - - 3
Preamble
This course impart knowledge about day to day operations and practices of
Banking. And it acquaint with the Principles and Practice of Insurance.Learners
understand the provisions relating to Life and general Insurance. It enable the learners
to understand the procedures for taking Insurance Policies.
Course Outcomes (CO)
On the successful completion of the course, students will be able to
No. Course Outcome Knowledge level
CO1 Understand Banking Functions and its Operations K1,K2
CO2 Understand operations of various types of Accounts K1 , K2
CO3 Understand the procedure for securing Loans and
Advances K1, K2,K3
CO4 Understand the basic concept of Insurance and its Acts K1, K2, K3
CO5 Gaining the knowledge about Life and General Insurance K2, K3,K3
K1-Knowledge K2-Understand K3-Apply
Mapping of CO with PO and PSO
PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5
CO1 M M M M M S M S M M
CO2 S M M L L S M M L L
CO3 M L L S S M M L S S
CO4 S M M M M S L M S M
CO5 M S S M L M S M M L
S-Strong M-Medium L-Low
Syllabus
UNIT I (16 Hrs)
Introduction Commercial Banking: Commercial Banking Functions – Banker -
Customer – Meaning and Definitions -Relationship between Banker and Customer:
General Relationship – Special Relationship - Obligation to honour cheques, secrecy
maintenance, Bankers Lien, Right to set off.
UNIT II (18 Hrs)
Banking Functions: Operations of Bank Accounts – Types of Deposit Accounts–
Fixed Deposit Receipt – Joint Account – Credit Card – Debit Card – Deposit Savings
Scheme - Types of Customers: Procedure for Opening and Closing of Accounts –
Individuals: Minor, Married Women, Lunatics, Drunkard and Illiterate.
UNIT III (18 Hrs)
Loans and Advances: Principles of Lending – Secured and Unsecured Loans –
Modes of Creating Security: Lien, Hypothecation and Mortgages – Advances against
Securities – Stocks, Shares and Debentures – Land and Building – Plant and Machinery
– Life Policies – Fixed Deposits – Documents of Title to Goods.
UNIT IV (20 Hrs)
Life Insurance: Insurance – Definition – Nature – Functions – Importance –
Fundamental Principles of Insurance – Insuarnce Contract – Types – IRDA Act. Life
Insurance Act 1956 – Life Insurance – Nature, Definition, Advantages – Life Insurance
Vs General Insurance – Classification of Life Insurance Policies – Annuities - Mortality
Table –Role of the Development officer and Good Qualities of Development Officer.
UNIT V (18 Hrs)
General Insurance: Marine Insurance Act, 1963 – Marine Insurance – Definition –
Nature – Marine Insurance Policies – Clauses of Marine Insurance Policy - General
Insurance Act, 1972 – Motor Insurance – Burglary – Personal Accident Insurance -
Fidelity Guarantee Insurance- Types- Property Insurance – Health Insurance.
Books for Recommended
1. R.Ramachandran ,Banking Theory and practice , MJP Publishers.
2. Periasamy , Fundamentals of Insurance ,Vijay Nicole Imprints Private Limited.
Books for Study
1. Rajesh and T. R Sivagnanasithi , Banking Theory Law and Practice, Tata McGraw-
Hill Publishing Company Limited.
2. A.V. Ranganadharchary& D.S, Rao , Banking Theory Law and Practice
3. M. Revathy Sriram , Core Banking Solution, PHL Learning Private Limited.
4 .P. Periasamy , Priniciples and Practice of Insurance , Himalaya Publishing House.
Pedagogy
Chalk & Talk, Group Discussion, PPT
Teaching Aids
Black board, Projector
Course Designer
Mr. A. Abdul Hameed
Course Contents and Lecture Schedule
Module
No. Topic
No. of
Lectures
Content
Delivery
Method
Teaching
Aids
Unit -1
1.1 Commercial Banking Functions – Banker
- Customer – Meaning and Definitions 6 Lecturing Black Board
1.2
Relationship between Banker and
Customer: General Relationship – Special
Relationship
6 Lecturing Black Board
1.3
Obligation to honour cheques, secrecy
maintenance, Bankers Lien, Right to set
off.
4 Lecturing Black Board
Unit -2
2.1
Operations of Bank Accounts – Savings
Deposit Account – Current Account –
Recurring Deposit Account – Fixed
Deposit Account
7 Lecturing Black Board
2.4
Fixed Deposit Receipt – Joint Account –
Credit Card – Debit Card – Deposit
Savings Scheme
5 Lecturing Black Board
2.5
Types of Customers: Procedure for
Opening and Closing of Accounts –
Individuals: Minor, Married Women,
Lunatics, Drunkard and Illiterate.
6 Lecturing Black Board
Unit -3
3.1
Loans and Advances: Principles of
Lending – Secured and Unsecured Loans
– Modes of Creating Security: Lien,
Hypothecation and Mortgages.
7 Lecturing Black Board
3.2
Advances against Securities – Stocks,
Shares and Debentures – Land and
Building – Plant and Machinery – Life
Policies – Fixed Deposits.
7 Lecturing Black Board
3.3 Documents of Title to Goods. 4 Lecturing Black Board
Unit -4
4.1
Insurance – Definition – Nature –
Functions – Importance – Fundamental
Principles of Insurance – Insuarnce
Contract – Types.
7 Lecturing Black Board
4.2
IRDA Act. Life Insurance Act 1956 – Life
Insurance – Nature, Definition,
Advantages.
6 Lecturing Black Board
4.3
Life Insurance Vs General
Insurance – Classification of Life
Insurance Policies – Annuities -
Mortality Table. Role of the Development
officer and Good Qualities of
Development Officer.
7 Lecturing Black Board
Unit -5
5.1
Marine Insurance Act, 1963 – Marine
Insurance – Definition – Nature – Marine
Insurance Policies
6 Lecturing Black Board
5.2
Clauses of Marine Insurance Policy -
General Insurance Act, 1972 – Motor
Insurance.
5 Lecturing Black Board
5.3
Burglary – Personal Accident Insurance
- Fidelity Guarantee Insurance- Types-
Property Insurance – Health Insurance.
7 Lecturing Black Board
Total 90
Assessment
Distribution of questions and marks
Bloom’s
Taxonomy
Sessional Examination Summative Examinations
Part
A
Part
B
Part
C
Total Part
A
Part
B
Part
C
Total
Knowledge 4(4) 8 Questions
(20
marks
+
Assignment
5 marks)
Total 25 marks)
10
(10)
20
Questions
(Total 75
marks)
Understand
ing
2 (a
or b)
(8)
5 (a
or b)
(35)
Application 1 of
2 (8)
3 of
5
(30)
Notes: Figures in parenthesis are Marks
Bloom’s Taxonomy
CIA TEE
Level % Weight Marks Attainment % Weight Marks Attainment
K1 0.4 1 8 8 0.4 1 30 30
K2 0.4 2 8 16 0.4 2 30 60
K3 0.2 3 4 12 0.2 3 15 45
Total 1 20 36 1 75 135
Assignment 5 10
Total 25 46
Course Code Course Title Category L T P Credits
20UCRS41 Arithmetic Ability SBS II 30 - - 2
Preamble
To enhance the problem solving skills, to improve the basic mathematical skills
and to help the students who are preparing for any type of competitive examination
like CAT, CMAT, GATE, UPSC, etc.,
Syllabus
UNIT I (6 Hrs)
Numbers – H.C.F & LCM of Numbers – Decimal Fractions – Simplification
UNIT II (6 Hrs)
Square Roots & Cube Roots – Average - Problems on Numbers
UNIT III (6 Hrs)
Ratio and Proportion, Blending Problems Over heads.
UNIT IV (6 Hrs)
Time and Distance, Time and Work, Time and Speed, Problems on Trains
UNIT V (6Hrs)
Permutation and Combination, Shares and Stocks
Books Recommended
“Quantitative Aptitude for Competitive Examination” by R.S. Agarwal, revised and
enlarged edition, S.Chand Publications, New Delhi, Reprint 2007.
Course Designer
Dr. S. Hasan Banu