DEPARTMENT OF COMMERCE

COURSE STRUCTURE & SYLLABI

(For the students admitted from year 2024-2025 onwards)

Programme: B.Com. (Computer Applications)

JAMAL MOHAMED COLLEGE (AUTONOMOUS)

Accredited with A++ Grade by NAAC (4th Cycle) with CGPA 3.69 out of 4.0
(Affiliated to Bharathidasan University)
TIRUCHIRAPPALLI – 620 020
 B. COM. COMPUTER APPLICATIONS
Ins. Marks
Sem Course Code Part Course Category Course Title Hrs/ Credit Total
Week CIA ESE
23U1LT1/LA1/LF1
I Language - I 6 3 25 75 100
/LH1/LU1
23UCN1LE1 II English - I English for Communication - I 6 3 25 75 100
24UCC1CC1 Core - I Principles of Accountancy 5 5 25 75 100
I 24UCC1CC2 Core - II Marketing 4 3 25 75 100
III
24UCC1AC1 Allied - I PC Package 3 3 25 75 100
24UCC1AC2P Allied - II PC Package - Practical 4 3 20 80 100
23UCN1AE1 IV AECC - I Value Education 2 2 - 100 100
Total 30 22 700
23U2LT2/LA2/LF2
I Language - II 6 3 25 75 100
/LH2/LU2
23UCN2LE2 II English - II English for Communication - II 6 3 25 75 100
24UCC2CC3 Core - III Management Concepts 5 5 25 75 100
24UCC2CC4 Core - IV Business Tools for Decision Making 4 4 25 75 100
III
II 24UCC2AC3 Allied - III Business Environment 4 3 25 75 100
24UCC2AC4 Allied - IV Principles of Insurance 3 3 25 75 100
23UCN2SS IV Soft Skills Development Soft Skills Development 2 2 - 100 100
@ @
23UCN2CO V Community Outreach JAMCROP - - -
23U2BT1/ Basic Tamil - I/ vOj;Jk; ,yf;fpaKk; mwpKfk; - I/ #
- - - 100 -
23U2AT1 Advanced Tamil - I jkpo; ,yf;fpaKk; tuyhWk; - I
@
Only grades will be given Total 30 23 700
23U3LT3/LA3/LF3
I Language - III 6 3 25 75 100
/LH3/LU3
23UCN3LE3 II English - III English for Communication - III 6 3 25 75 100
24UCC3CC5 Core - V Financial Accounting 4 4 25 75 100
III 24UCC3CC6 Core - VI Internet and Web Applications 3 3 25 75 100
III
24UCC3AC5 Allied - V Business Law 3 3 25 75 100
24UCC3AC6 Allied - VI Indian Economy 4 3 25 75 100
24UCC3GE1 Generic Elective - I 2 2 - 100 100
IV
23UCN3AE2 AECC - II Environmental Studies 2 2 - 100 100
Total 30 23 800
23U4LT4/LA4/LF4
I Language - IV 6 3 25 75 100
/LH4/LU4
23UCN4LE4 II English - IV English for Communication - IV 6 3 25 75 100
24UCC4CC7 Core - VII Cost Accounting 4 4 25 75 100
24UCC4CC8P Core - VIII Internet and Web Applications - Practical 4 4 20 80 100
III
IV 24UCC4AC7 Allied - VII Banking Theory Law and Practice 4 3 25 75 100
24UCC4AC8 Allied - VIII Commercial Correspondence 4 3 25 75 100
24UCC4GE2 Generic Elective - II 2 2 - 100 100
IV
24UCN4EL Experiential Learning Internship - 2 - 100 100
23UCN4EA V Extension Activities NSS, NCC, etc. - 1 - - -
23U4BT2/ Basic Tamil - II/ vOj;Jk; ,yf;fpaKk; mwpKfk; - II/
- - - 100# -
23U4AT2 Advanced Tamil - II jkpo; ,yf;fpaKk; tuyhWk; - II
Total 30 25 800
24UCC5CC9 Core - IX Corporate Accounting 6 6 25 75 100
24UCC5CC10 Core - X Management Accounting 6 5 25 75 100
24UCC5CC11 III Core - XI Introduction to Oracle and SQL 5 5 25 75 100
24UCC5CC12 Core - XII Visual Programming 4 4 25 75 100
V 24UCC5DE1A/B Discipline Specific Elective - I 5 4 25 75 100
Information Technology Concepts -
24UCC5SE1P Skill Enhancement Course - I 2 1 - 100 100
IV Practical
24UCC5SE2 Skill Enhancement Course - II Basics of Goods and Service Tax 2 1 - 100 100
24UCC5EC1 Extra Credit Course - I* Online Course - * - -
-
Total 30 26 700
24UCC6CC13 Core - XIII Financial Services 5 5 25 75 100
24UCC6CC14 Core - XIV Income Tax Law and Practice 5 5 25 75 100
SQL Applications using Oracle -
24UCC6CC15P Core - XV 5 5 20 80 100
III Practical
24UCC6CC16P Core - XVI Tally Prime - Practical 5 5 20 80 100
VI 24UCC6DE2A/B Discipline Specific Elective - II 5 4 25 75 100
24UCC6DE3A/B Discipline Specific Elective - III 4 4 25 75 100
23UCN6AE3 IV AECC - III Gender Studies 1 1 - 100 100
24UCC6EC2 Extra Credit Course - II* Online Course - * - -
-
24UCCECA Extra Credit Course for all** Online Course - ** - - -
23UCN6ECA1 Extra Credit Course for all+ Entrepreneurship Development - +
- - -
*
Programme Specific Online Course for Advanced Learners
**
Any Online Course for Enhancing Additional Skills Total 30 29 700
+
Course for Enhancing Entrepreneurial Skills
Grand Total 148 4400
 GENERIC ELECTIVE COURSES
Semester Course Code Course Title
III 24UCC3GE1 Principles of Marketing
IV 24UCC4GE2 Stock Market Practices

Self-Study Course – Basic and Advanced Tamil

#

(Applicable to the candidates admitted from the academic year 2023 -2024 onwards)
Semester Course Code Course Title
23U2BT1 Basic Tamil – I (vOj;Jk; ,yf;fpaKk; mwpKfk; - I)
II
23U2AT1 Advanced Tamil – I (jkpo; ,yf;fpaKk; tuyhWk; - I)
23U4BT2 Basic Tamil – II (vOj;Jk; ,yf;fpaKk; mwpKfk; - II)
IV
23U4AT2 Advanced Tamil – II (jkpo; ,yf;fpaKk; tuyhWk; - II)
Mandatory
Basic Tamil Course - I and II are offered for the students who have not studied Tamil
Language in their
schools and college.

Advanced Tamil Course - I and II are offered for those who have studied Tamil Language in
their schools
but have opted for other languages under Part - I.

DISCIPLINE SPECIFIC ELECTIVES

Semester Course Code Course Title
24UCC5DE1A Human Resource Management
V
24UCC5DE1B Auditing
24UCC6DE2A Entrepreneurship Development
24UCC6DE2B Retail Marketing
VI
24UCC6DE3A Investment Management
24UCC6DE3B Computerized Accounting
 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
I 24UCC1CC1 Core – I 5 5 25 75 100

Course Title PRINCIPLES OF ACCOUNTANCY

SYLLABUS
Unit Contents Hours
Introduction – Accounting concepts and conventions –Accounting Standards –
I Meaning-Double entry system – Journal, Ledger, Subsidiary books, Trial Balance- 12
Bank Reconciliation Statement.
II Final Accounts of sole traders with adjustment entries – Rectification of Errors. 12
Accounts of Non-profit organization – Bills of exchange – Average due date –
III 12
Account Current.
IV Consignments and Joint Ventures. 12
V Single Entry System. Depreciation – Methods, provisions and reserves. 12
Current Trends (For CIA only) – Contemporary Developments Related to the Course during the
VI Semester Concerned.
* For Theory Core Course, wherever possible

Text Book(s):
1. R.L. Gupta and Others ,” Advanced Accountancy,” Sultan Chand Sons, New Delhi
2. S.P. Jain and K.L. Narang, “Advanced Accounting,” Kalyani Publishers,New Delhi
3. RSN. Pillai, Bagavathi S. Uma, “Advanced Accounting,” S. Chand &Co, New Delhi.
4. M.C. Shukla, “Advanced Accounts,” S. Chand and Co., New Delhi.
5. Mukerjee and Haneef, Advanced Accountancy, Tata McGraw Hill, New Delhi.
Reference Book(s):
1. Arulanandam, “Advanced Accountancy,” Himalaya Publication,Mumbai.
2. R.L. Gupta & V.K. Gupta “Principles and practice of Accountancy”, Eleventh edition-
2005 Sultan & Sons, New Delhi
3. S.Manikandan& R.Rakesh Sankar,” Financial Accounting,” Scitech Publications Pvt Ltd,
Chennai. Volume I & II.
4. T.S.Reddy & Dr.A.Murthy, “Financial Accounting,” Margham Publications, Chennai.
5. Tulsian., P.C.(2016) Financial Accounting, Tata Mcgraw-Hill, New Delhi
Web Resource(s):
1. https://www.naukri.com/learning/articles/understanding-the-principles-of-accounting/
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
CO1 The Concepts and Conventions of Financial Accounting. K1
Accounting for sole traders with adjustment entries and Rectification of
CO2 K2
Errors
CO3 Calculation of Accounts of Non-profit organization and Bills of exchange. K3
CO4 Accounts of the Agency Business and temporary partnership K4
Preparation of Accounts under Single Entry System. Calculation of
CO5 K5
Depreciation andProvisions and Reserves by using the various methods

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. Y. RAZEETH KHAN

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
I 24UCC1CC2 Core – II 4 3 25 75 100

Course Title MARKETING

SYLLABUS

Unit Contents Hours

INTRODUCTION TO MARKETING: Marketing - Evolution – Definition-
classification- objectives- selling vs. marketing –Marketing a science or art? -
I Modern Concept of marketing – role of marketing in economic development - 12
Functions – buying- selling - transportation – warehousing – standardization –
Grading – Packaging- ISO Series and AGMARK - ISI.
PRODUCT: Buyer’s behaviour – Buying motive – Market segmentation - Product
II - Features - Classification -New Product Planning and Development - Product Mix 12
- Product Life Cycle - Branding – Brand Loyalty and Equity.
PRICING: Pricing - Objectives - Factors - Methods and strategies. Channels of
III 12
Distribution – Wholesaler and Retailer – Services rendered by them.
SALES PROMOTION: Sales Promotion –types- Need –Sales Promotion mix–
IV 12
Advertising – Publicity- Personal selling - Advantages - Limitations.
MARKETING INFORMATION SYSTEM: Marketing Information System -
V Marketing Research - Features –Direct marketing –Online Marketing -E Business 12
– Telemarketing - Mail order business.
Current Trends (For CIA only) – CURRENT CONTOURS (For Continuous Internal
VI Assessment Only):
Retail marketing
* For Theory Core Course, wherever possible

Text Book(s):
1. ll 1. R.S.N.Pillai&Bagavathi , “Modern Marketing,” S.Chand& Co., New Delhi.
2. RajanNair.N.,SanjithR.Nair,” Marketing,” Sultan Chand & Sons, New Delhi.
3. Kotler Philip, “Marketing Management,” Prentice Hall of India (Pvt) Ltd., New Delhi.
4. Monga&ShaliniAnand, “ Marketing Management,” Deep & Deep Publications, New Delhi.
Reference Book(s):
1. Dr. L. Natarajan , “Marketing,” Margham Publications, Chennai.
2. Grewal , “Marketing,” Tata McGraw Hill management, New Delhi.
3. B.S.Raman, “Marketing,” United Publishers, Mangalore.
Web Resource(s):
1. https://www.investopedia.com/terms/m/marketing.asp
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
CO1 Familiar with the basic concepts and functions of marketing K1
CO2 Effective understanding of buyer behaviour and new product development K2
CO3 Communicate the pricing methods and services rendered by the middlemen K3
CO4 Demonstrate analytical skills in selling the product in the market K4
CO5 Develop knowledge in marketing research and recent trends in marketing K5

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: LT. DR. K. VIJAYAKUMAR

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
I 24UCC1AC1 Allied – I 3 3 25 75 100

Course Title PC PACKAGE

SYLLABUS
Unit Contents Hours
Meaning – Characteristics – Areas of Application – Components of Computer –
Memory and control units – Input and Output devices – Hardware and Software –
Operating Systems. Word –Creating Word Documents – Creating Business Letters
I using wizards – Editing Word Documents – Inserting Objects – Formatting 12
documents –spelling and grammar check – Word Count, Thesaurus, Auto Correct
– Working with tables – Saving, opening, closing and protecting documents – Mail
Merge.
Introduction to spread sheets – entering and editing text, numbers and formulae –
Inserting rows and columns Building Worksheets – Creating and formatting charts
II – Application of Financial and Statistical functions – MS Power Point Creating 12
simple presentation – Creating, inserting and deleting slides – Saving a
Presentation.
Introduction – Parts of Access Window, Creating a Database, Relationships,
III Creating Table through Design View – Relationship – Query – Forms – reports - 12
macros.
Menu – File, Edit, Utilities, Layout, Story, Type, Element, Window, Help –
IV 12
Working with Page Column – Indent
The Photoshop Screen – Using the Toolbox – Document and scratch Sizes – The
Info Palettee –Saving and loading custom settings –opening and saving files –
V 12
Images – Layers – Channels and Mask – Colour Correction Techniques –
Animation.
VI Current Trends (For CIA only) – Recent developments in MS Word, Excel and Power Point
* For Theory Core Course, wherever possible

Text Book(s):
1. Robert Shufflebotham,”Photoshop 6 in easy steps”Dreamtech Press.
2. Vishnu Priya Singh, Meenakshi Singh,“Page Maker 6.5” Asian Publications Limited
3. Sanjay Sexana, “MS Office 2000 (Access only )”Vikas Publishing House
4. Sk Yadava,”Desk Top Publishing” Yatin Publishers, Delhi
Reference Book(s):
1. E.D. Jones and Derek “Microsoft Office for Windows”, Sutton Publication.
2. S.V. Srinivasa Vallabhan,“Computer Applications in Business” Sultan Chand and Sons,
3. TD Malhotra, Computer Applications in Business Kalyani PublicationsPC
4. Taxali, “Software for windows made simple” Tata McGraw Hill Publishing Company Ltd
Web Resource(s):
1. https://www.geeksforgeeks.org/difference-between-program-and-package/
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
Basics of computer, Creating and Editing Word Documents and Saving,
CO1 K1
opening, closing and protecting documents; and Mail Merge.
CO2 Creating work sheet and Charts, formula applications, and PPT . K2
CO3 MS Access, Database, Relationship, Query, Forms, Reports and Macros K3
CO4 To understand Page maker and methods to use. K4
CO5 Photoshop, Images and Animation K5

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: Dr. M. MARIMUTHU

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
I 24UCC1AC2P Allied - II 4 3 20 80 100

Course Title PC Package - Practical

SYLLABUS

Unit Contents Hours

Creating personal letters – Official letters – circulars – templates – Use of Wizards

I –Resumes – Preparation of Bio-data – Creating Greetings – Clip Art – Bullets and 12
Numbering – Insertion of charts and diagrams – Tables – Mail merge.
Entering information in worksheet - Sum functions – Align data cells – Changing
column width and row height – Pay bill – mark sheet – Electricity bill – Pay slip –
II 12
PowerPoint – Simple presentations – creating slide show – animation – inserting
and deleting slides.
Creation of relationships – Creating tables through design view – Database for
III 12
salary, Mark Sheet, Inventory, Form creation.
Menu – File, Edit, Utilities, Layout, Story, Type, Element, Window, Help –
IV 12
Working with Page Column – Indent.
Saving and loading custom settings – Creating new file – Use of painting tools –
V Copying an pasting selections – Moving selections – Grow and similar command – 12
Editing Points – Use of Colour Balance Dialogue box.
VI Current Trends (For CIA only) – Recent developments in MS Word, Excel and Power Point

Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
CO1 On successful completion of the course, the students will acquire skill on: K1
Creating and Editing Word Documents and Saving, opening,
CO2 K2
closing and protecting documents; and Mail Merge.
CO3 Creating work sheet and Charts, formula applications, and PPT K3
CO4 MS Access, Database, Relationship, Query, Forms, Reports and Macros K4
CO5 Page maker and methods to use K5
 Relationship Matrix:

Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean

Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. HABEEBUR RAHMAN

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
II 24UCC2CC3 Core - III 5 5 25 75 100

Course Title Management Concepts

SYLLABUS

Unit Contents Hours

Management- Definition-Nature, Scope, Functions and Levels of Management- Art,
I Science and Profession-Functions of Managers - Development of Management 12
Thought-Contributions by F.W.Taylor, Henry Fayol and Others.
Planning - Classification- Objectives- Characteristics- Steps- Process- Types-
II 12
Methods-Advantages-Limitations, Decision Making- Policies.
Organization and Structure- Types-Supervision and Span of Control-
III Departmentation-Organisation Charts-Authority and Responsibility-Delegation and 12
Decentralization
Motivation-Types-Theories- Maslow, Herzberg, Mc Gregor and Others –
IV 12
Communication-Principles-Types and Barriers of Communication
Leadership - Functions- Styles - Theories- Coordination-Features-Types and
V 12
Techniques-Control -Process-Effective Control System-Techniques of Control.
Current Trends (For CIA only) – Globalization-Development of Environment-Ethics and Social
VI Responsibility-Multicultural Effectiveness- Challenges in Modern Leadership-Time Management-
Increasing Team Spirit
* For Theory Core Course, wherever possible

Text Book(s):
1. L.M.Prasad, Principles and Practice of Management -Sultan Chand and Company
2. K.Sundar, Principles of Management- Vijay Nicole Imprints Private Limited Chennai
Reference Book(s):
1. Fred Luthans , Organisational Behaviour - Mcgraw Hill New York
2. Louis A.Allen Management And Organisation - Mcgraw Hill Tokyo
3. Weihrich And Koontz Et.Al Essentials of Manangement –Tata Mcgraw Hill New Delhi.
Web Resource(s):
1. https://hr.psu.edu/current-employee/learn-perform/leadership-foundations/mgmnt-concepts
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO
CO Statement Level
No.
(K-Level)
CO1 To Understand the Evolution and theory of Management, K1
CO2 To develop the students to take decisions in various fields. K2
CO3 To get a knowledge about various organization structure and its responsibility K3
CO4 To develop the flow of communication among the people, K4
CO5 To examine and practice the suitable leadership pattern in organization K5

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. G. HADI MOHAMED

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
II 24UCC2CC4 Core – IV 4 4 25 75 100

Course Title Business Tools for Decision Making

SYLLABUS
Unit Contents Hours
Meaning, Characteristics, Stages and Uses of Statistics – Classification and
Tabulation – Diagrams and graphs – Bar and Pie diagrams – Graphs of one and two
I 12
variables – Graphs of frequency distribution - Measure of central tendency –
Arithmetic mean, Median, Mode, Geometric Mean and Harmonic mean
Range – Quartile deviation – Mean deviation – Standard deviation – Co-efficient
II 12
of variation -Measurement of Skewness.
Simple correlation – Karl Pearson’s coefficient of correlation – Spearman’s rank
III correlation –Concurrent deviation method - Regression analysis – Simple 12
regression –Regression equations.
Components – Methods – Semi average – Moving average - Method of least square
IV –Interpolation – Meaning, Uses, Assumptions – Problems in Newton’s method 12
only.
Price index numbers – unweighted and weighted – Tests in index numbers
V (Problems in Timeand factor reversal tests only) - Cost of living index number – 12
Aggregate expenditure method –Family budget method.
VI Current Trends (For CIA only) – Kurtosis
* For Theory Core Course, wherever possible

Text Book(s):
1. Elements of Statistics by S.P. Gupta – Sultan Chand & Sons
2. Tools and Decision making by SL Aggarwal and SL Bharadwaj, Kalyani Publishers
Reference Book(s):
1. Business Statistics by PA. Navanitham, Jai Publications, Trichy.
2. Elements of Practical Statistics by S.K. Kappor – Oxford and IBHP Publishing Company
Web Resource(s):
1. https://startupstash.com/decision-making-tools-for-businesses/
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
Basics in statistics, Classification, Tabulation and Measure of central
CO1 K1
tendency
CO2 Measures of Dispersion and Skewness K2
CO3 Simple correlation and regression K3
CO4 Time series and interpolation K4
CO5 Index numbers K5

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. S. RIZVAN AHAMED

 Course Hours Marks for Evaluation
Semester Course code Credits
Category Week
CIA ESE TOTAL
II 24UCC2AC3 ALLIED - III 4 3 25 75 100

Course Title BUSINESS ENVIRONMENT

Syllabus
Unit Contents Hours
Introduction To Business Environment: Definition-Scope-*Features*-Types:
I Micro Environment – Macro Environment-Natural Environment: Components Of 9
Natural Environment.
II Economic Environment: Characteristics- *Five Year Planning*-Liberalization: 9
Advantages – Disadvantages- Globalization: Impact of Globalization in India.
Environmental Analysis: Meaning – Process – Importance – Limitations –
III Environmental Techniques: SWOT Analysis – ETOP Analysis – QUEST Analysis – 9
*NITI Aayog*.
IV Social Environment: Social Attitude – Joint Family System – Types of Social 9
Organization. Culture Environment: Elements – *Characteristics*
V Political Environment: Government and Business Relationship in India- Corporate 9
Governance-Global Environment: *Determination of FDI*-Concept of MNC.
*............* Self - Study

Text Book(s):
1. Dr.V.C. Sinha Business Environment, SBPD Publishing House, Agra, 2022
2. Dr. Amit Kumar, Business Environment, Sahitya Bhavan Publication, Agra.
3. Dr.C.B.Gupta, Business Environment, Sultan Chand & Sons, New Delhi, 2022.
Reference Book(s):
1. Francis Cherunilam, Business Environment Text and Cases, Himalaya Publishing House, 2022.
2. Dr.S.Sankaran, Business Environment, Margam Publications, Chennai 2022
3. Justin Paul, Business Environment: Tata McGraw-Hill Publishing, Co. Ltd. 2018.
Web Resources(s):
1. http://pestleananalysis.com/what-is-pestle-analysis/
2. http://www.vedantu.com/commerce/economic-environment
 Course Outcomes
Upon Successful Completion of this Course, the Student will be able to
Cognitive
Co No CO Statement level
(K-Level)
Identify and evaluate the complexities of business environment and their impact
CO 1 K1
on the business.
CO 2 To have a critical study of liberalization, privatization and globalization. K2
Analyse the relationships between Government and business and understand the
CO 3 K3
political, economic, legal and social policies of the country.
Analyse the environment of a business from the legal l & regulatory,
CO 4 K4
macroeconomic, cultural, political, technological and natural perspectives.
Gain knowledge about the operation of different institutions in international
CO 5 K5
business environment.

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 3 2 3 3 3 3 2 1 2.6
CO2 3 2 3 3 3 2 3 2 3 1 2.5
CO3 2 3 3 3 3 2 3 2 3 1 2.6
CO4 3 3 3 2 2 3 2 3 2 1 2.4
CO5 2 3 3 3 3 1 3 3 3 1 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low

≥ 1.5 and < 2.5 Medium

≥ 2.5 High

Course coordinator: Dr. G. HADI MOHAMED

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
II 24UCC2AC4 ALLIED – IV 3 3 25 75 100

Course Title PRINCIPLES OF INSURANCE

SYLLABUS

Unit Contents Hours

Risk: Meaning and Definition– Types of Risks– Actual and Consequential Losses –
I Management of Risks – Loss Minimization Techniques - Insurance: Meaning and 9
Definition – Role of Insurance in Economy - *Nature*– Classification of Insurance
Insurance Agent: Meaning and Definition - Procedure for becoming an agent- Pre-
II requisites for obtaining a license - Duration of license, cancelation of license - Revocation 9
/Termination of agent appointment - *Code of conduct, unfair practices*.
Life Insurance: Meaning - Importance - Principles of Life Insurance - Life insurance
III 9
products – Procedure for taking Life Insurance – *Methods of Premium Calculation*.
General Insurance: Fire Insurance – Types – Procedures for taking Fire Insurance Policy
IV - Marine Insurance – Types - Motor Insurance – *Burglary Insurance* – Health 9
Insurance - Travel Insurance – Commercial Insurance.
Maturity Claims on Survival Benefits - Death Claims - Claim Concession Presumption
of Death - Accident Benefit Options - Settlement Options - Valuation and Surplus –
V 9
Reinsurance - Exchange Control Regulations - *Consumer Protection Act 2019*–
Ombudsman - IRDAI Regulations.
Current Trends (For CIA only) – Recent trends in Insurance Industry: Emergence of Digital Insurance
VI
– Big Data – Uses - Predictive Analytics –IoT in Insurance Industry.
*………* Self Study
Text Book(s):
1. Neeti Gupta, Abha Chopra – Principles of Insurance, Kalyani Publishers 2018
2.MN Mishra, SB Mishra- Insurance: Principles and Practice, S Chand Publishing; 22ndedition, 2016
3.Dr. A. Murthy - Principles and Practice of Insurance, Margham Publications, 2013

Reference Book(s):
1. Dr. (Ku.) Shakti Prathaban, Dr. N.P. Dwivedi - Principles of Insurance, Himalaya Publishing
House, Mumbai, 2017
2.Prof. D. Chennappa, Dr. V. Padmavathi - Principles of Insurance,Professional Books Publisher,
Delhi, 2017
3.J Alfred Eke – The Elements of Insurance: A Guide to the Principles and Practice of Accident, Fire,
Marine and Life Insurance, Palala Press, 2018
Web Resource(s):
1. https://byjus.com/commerce/types-of-insurance/
2.https://edurev.in/studytube/Role-of-Insurance-in-Economic-Development-Insuranc/4abb6c86-60e3-
496b-90e9-1dab80158539_t
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO
CO Statement Level
No.
(K-Level)
Equip the knowledge and skills necessary to understand the basics of insurance
CO1 K1
and how to apply it in the real world.
Understand how insurance is regulated, as well as the various regulations that are
CO2 in place to protect individuals, businesses, and the public from insurance fraud K2
and other unethical practices.
Compute insurance premiums, explain the different types of insurance, and identify
CO3 K3
the various elements of an insurance policy.
Analyse insurance claims, identify risks, and recommend policies to protect the
CO4 K4
interests of their clients.
Evaluate the various types of insurance coverage available and how they can be
CO5 K5
used to provide protection for a variety of needs.

Relationship Matrix:
Course Programme Specific Outcomes Mean
Programme Outcomes (POs)
Outcomes (PSOs) Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 3 2 3 3 2 3 3 2 2.7

CO2 3 3 2 3 3 3 3 3 3 2 2.8

CO3 3 3 3 3 2 3 2 3 2 2 2.6

CO4 2 3 3 3 2 3 2 2 2 3 2.5

CO5 3 3 2 3 2 3 3 3 2 3 2.7

Mean Overall Score 2.66

Correlation High

Mean Overall Score Correlation

< 1.5 Low

≥ 1.5 and < 2.5 Medium

≥ 2.5 High High

Course Coordinator: Dr. M.H.N. BADHUSHA

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
III 24UCC3CC5 Core – V 4 4 25 75 100

Course Title FINANCIAL ACCOUNTING

SYLLABUS
Unit Contents Hours
BRANCH AND DEPARTMENTAL ACCOUNTS
I 12
Branch accounts - (Excluding foreign branches) – Departmental accounts.
ROYALTY ACCOUNTS AND INSOLVENCY ACCOUNTS
II Self-Balancing and Sectional Balancing ledgers – Royalty Account- Insolvency 12
accounts – statement of affairs – insolvency of individual only.
PARTNERSHIP ACCOUNTS ELEMENTARY:
Partnership - Meaning, Partnership Deed, Capital Accounts. Accounting Treatment
III 12
- Distribution of Profits-Partner- P&L Appropriation Account- Capital Accounts of
partners – Fixed– Fluctuating- Past Adjustment and guarantee.
ACCOUNTING TREATMENT FOR PARTNERSHIP ADMISSION:
Admission of Partner, Calculation of Profit-sharing ratio, Revaluation of assets and
IV liabilities, Treatment of Goodwill- Adjustments in Partners’ capital Accounts, 12
Revaluation of Assets and Liabilities, Accumulated Profits and Losses, Partner’s
Capital Accounts and Balance
ACCOUNTING TREATMENT FOR PARTNERSHIP RETIREMENT:
Retirement of a Partner, calculation of Gaining ratio, Treatment of goodwill,
V Revaluation of assets and liabilities, Accumulated reserves and profits, 12
Adjustments regarding partner’s Capital Account, Calculation of profit up to the
date of death of a partner. Preparation of Capital Accounts and Balance Sheet.
VI Current Trends (For CIA only) – Social accounting: meaning-need-objective-limitation
*............* Self - Study

Text Book(s):
1. R.L. Gupta and Others: “Advanced Accountancy”, Sultan Chand Sons, New Delhi.
2. S.P. Jain and K.L. Narang: “Advanced Accounting”, Kalyani Publishers, New Delhi.
3. R.S.N. Pillai, Bagavathi, S. Uma: “Advanced Accounting”,S.Chand& Co, New Delhi.
4. M.C. Shukla: “Advanced Accounts” S. Chand and Co., New Delhi.
5. Mukerjee and Haneef “Modern Accountancy”,Tata McGraw Hill, Delhi.
Reference Book(s):
1. T.S. Reddy and A.Murthy, “Financial Accounting” Margham Publications, Chennai.
2. Dr.S.N.Maheswari, “Financial Accounting”, Vikas Publishing House, New Delhi.
3. Grewal and Shukla, “Advanced Accounting”, S.Chand Publishers, New Delhi
4. Financial Accounting by R.L. Gupta & V.K. Gupta, , edition 2017, Sultan Chand & Sons,
New Delhi.
5. Introduction to Accounting by P.C. Tulasian, Pearson Editions.
Web Resource(s):
1. https://www.investopedia.com/ask/answers/041015/how-does-financial-accounting-differ-
managerial-accounting.asp
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
CO1 Students are familiarized with branch accounts and departmental accounts K1
Become knowledgeable on self-balancing and sectional balancing ledgers and
CO2 K2
royalty account.
CO3 Trained to handle the Insolvency accounts and statement of affairs K3
Students are aware about partnership accounts and various Accounting
CO4 K4
Treatments.
Students can familiar with accounts for Admission of Partner, Partner’s Capital
CO5 K5
Accounts and Balance Sheet.

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. Y. RAZEETH KHAN

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
III 24UCC3CC6 Core – VI 3 3 25 75 100

Course Title INTERNET AND WEB APPLICATIONS

SYLLABUS
Unit Contents Hours
INTRODUCTION TO INTERNET:
A brief History of Internet – Use of Internet – Connection to the Internet – web
I 12
pages – Web Pages come from the web server – Web sites – The normal Modem –
ISDN, ADSL, CABLE Modems – Introduction to Bluetooth and WiFi.
INTERNET SERVICE PROVIDER:
Dialer Programs and Internet Programs – Internet Explorer – Netscape – Netscape
II 12
navigation – Animation – Frames: Several Web pages at one – Several windows
simultaneously – Printing.
INTERNET BASICS:
Evolution – Basic Terminology – Getting into the net – Browsers – Applications of
III Internet – Introduction to internet protocols – Language of Internet. 12
E-mail and voice mail – Creating mail address – Meaning of Net Meeting and
Chatting – Tool bar.
INTRODUCTION TO HTML:
HTML Code for Web Page – HTML Tags - Web Page Basics – Display a Web
IV Page in a Web Browser – Format texts – Font Style and sizes – Lists – Ordered 12
Lists – Unordered Lists – Image – Add an image – Background Image – Horizontal
Rule
INTRODUCTION TO HTML TABLE:
<TABLE> - <TH> - <TD> - <TR> - Cell Padding – Cell Spacing – Table Borders.
V 12
Introduction to XML: Creating Basic XML Program – XML Vs HTML –
Advantages and Disadvantages of XML – XML Parser.
VI Current Trends (For CIA only) – Uses and issues of Internet and usage of internet in India
*............* Self - Study
Text Book(s):
1. Paul E. Hoffman, “The Internet Instance Reference“BPB Publications
2. Alexis Leon Mathews, Leon Tech world,“Internet for Everyone“UBS Publications
3. S. Aarathi,“Internet Programming and Web Design” KalaikathirAchagam
4. “Internet and E-mail“ Yatin Publications, Delhi
5. Internet Complete” BPB Publications.
Reference Book(s):
1.Alexis Leon & Mathews Leon, “Internet for Everyone”, Leon Tech World, Chennai.
2. Eric Kramer, “HTML”.
3. Kamalesh N. Agarwala, Amit Lal & Deeksha Agarwala, “Business of the net”.
4. John Zabour, Jeff Foust & David Kerven, “HTML 4 HOW-TO”.
5. Xavior C, World Wide Web Design with HTML, Tata McGraw Hill Publisher
Web Resource(s):
1. https://novapublishers.com/product-category/series/internet-theory-technology-and-
applications/
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
CO1 Working on internet, Bluetooth and WiFi. K1
CO2 Internet Service Provider, Internet Explorer, and Several Web pages K2
CO3 Applications of Internet, internet protocols, E-mail and voice mail K3
CO4 HTML, Web Browser and Lists K4
CO5 HTML Table and XML K5

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. M.H.N. BADHUSHA

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
III 24UCC3AC5 Allied – V 3 3 25 75 100

Course Title BUSINESS LAW

SYLLABUS
Unit Contents Hours
MERCANTILE LAW:
Introduction – Definition and Scope of Mercantile law – Sources of Mercantile Law
I 12
– Contracts – Nature, Kinds and requisites for Valid contracts – Contingent
Contract – Quasi Contract – Void agreements.
CONTRACT:
II Performance of a Contract – Discharge of a contract - Remedies for breach 12
including Specific Performance.
AGENCY:
Indemnity and Guarantee – Bailment and pledge – Agency- Creation of Agency –
III 12
Classification of Agents, Powers and Duties of Agent and Principal – Termination
of Agency.
LAW OF SALE OF GOODS:
Definition- Essentials of a Contract of Sale – Goods – Classification of Goods -
IV Distinction between Sale and Agreement to sell – Document of Title to Goods – 12
Rules Regarding delivery of goods – Acceptance of delivery – Rights of an unpaid
seller – condition & warranty.
LAW OF NEGOTIABLE INSTRUMENTS:
V Law of Negotiable Instruments (Instrument Amendment Act, 2015 – Definition – 12
characteristics – classification- notes, bills, cheques and promissory note.)
Current Trends (For CIA only) – CURRENT CONTOURS (For Continuous Internal
Assessment Only):
VI
Cyber Laws- Information Technology Act 2000. Recent Trends in Business Laws
Recent amendments in Contract Act - Case studies
*............* Self - Study
Text Book(s):
Mercantile law by M.C. Shukla – S. Chand & Company, New Delhi.
2. Business law by N.D.Kapoor – S. Chand & Sons, New Delhi.
3. Mercantile law by Batra and Kalra – Tata McGraw Hill Co, Mumbai
Reference Book(s):
1.Mercantile law by M.C. Kuchhal – Vikas Publishing House, Chennai
2.Dynamic Business Law Nancy Kubasek and M. Neil Browne and Daniel Herron and
Lucien , 5 th edition MC Graw Hill
3.Essentials of Business Law Student Edition, Anthony Liuzzo, MC Graw Hill
Web Resource(s):
1.https://www.pinterest.com/pin/business-law-10th-edition-by-henry-r-cheeseman-in-2022-
-1105141196033462626/
2. Business Law I Essentials - Open Textbook Library (umn.edu)
3. The Information Technology Act, 2000|Legislative Department | Ministry of Law and Justice | GoI
4. The Information Technology Act, 2000(3).pdf (meity.gov.in)
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
Knowledge about the basics of Law and to know about the meaning of
CO1 K1
contract.
CO2 Knowledge about the Principle and Practices of law relating to contract. K2
Knowledge about the law relating to Bailment, pledgement and Contract of
CO3 K3
Agency
Knowledge about the different aspects and the rules and regulations
CO4 K4
connected with Sale of Goods Act
Knowledge about the basics law pertaining to Negotiable Instruments, cyber-crime
CO5 and K5
the law relating to Information Technology

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. Y. RAZEETH KHAN

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
III 24UCC3AC6 Allied-VI 4 3 25 75 100

Course Title INDIAN ECONOMY

SYLLABUS
Unit Contents Hours
Indian Economy: Meaning and Characteristics. Economic Development: Meaning
and Factors - *India’s Economic Resilience and Growth Drivers*- Unemployment
I and Poverty in India: Meaning, Causes and Measures taken by the Government. 12
Highlights of PURA (Vision 2020) and Mahatma Gandhi National Rural
Employment Guarantee Scheme (MGNREGP)
Sectoral Composition of Indian Economy: Agricultural Sector: Agricultural
Issues, Policies and Institutional Reforms -Terms of Trade between Agriculture and
II Industry. Industrial Sector: Industrial Policy - Public Sector Enterprises and their 12
performance - *Privatisation and Disinvestment debate*. Highlights ofMake in
India 2.0 and Production Linked Incentive (PLI) schemes.
Policy Regimes: Economic Planning in India: Highlights of the Five Year
Plans(FYPs) -*Planning Commission Vs. NITI Aayog - Sustainable Development
III 12
Goals* - Indian Economic Policies: Monetary Policy, Fiscal Policy: Meaning, Types
and Tools. Reforms for New India (SabkaSaath and SabkaVikaas).
Infrastructure and National Income: Infrastructure: Types, Vision and
Approaches of the Government to Infrastructure Development in India. National
IV 12
Income: Concepts - Methods of computation. Inflation and Deflation: Types - Causes
-*Inflation and Interest rates - Repo Rate* - Highlights of PM Gati Shakti.
External Sectors in India: India’s Foreign Trade: Volume, Composition and
Direction - *Balance of Trade (BOT) Vs Balance of Payment (BOP)* - New
V Exchange Rate Regime: Partial and full Convertibility, Capital Account 12
Convertibility - Bilateral and Multilateral Trade Agreements and Associations -
Highlights of Export Credit Guarantee Corporation (ECGC) Scheme.
Current Trends (For CIA only) – Recent Policies: Ayushman Bharat–Health and Wellness
VI
Centres (AB-HWCs), Pradhan MantriKaushalVikasYojana (PMKVY)
*..............* Self Study
Text Book(s):
1. Dr.S. Sankaran – Indian Economy, Margham Publication, 2019.
2. IC Dhingra, Indian Economy, Sultan Chand & Sons, 2014.
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company,2018.
Reference Book(s):
1. A N Agarwal and Agarwal MK, Indian Economy, New Age International Publishers, New Delhi,
2020.
2. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles
3.Sankar Ganesh Karuppiah, Indian economy, Key concepts, 5th edition 2017.
Web Resource(s):
1.http://www.yourarticlelibrary.com/economics/indian-economy/poverty-in-india-concept-measures-
and-magnitude-of-poverty-in-india/39202
2.https://niti.gov.in/content/objectives
3.https://www.toppr.com/guides/business-economics-cs/overview-of-indian-economy/basic-
characteristics-of-the-indian-economy/

Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO
CO Statement Level
No.
(K-Level)
Understand and useful for increasing the general awareness of students on issues
CO1 K1
affecting the Indian Economy
helps in developing understanding of the students related to different sectors of
CO2 K2
Indian Economy
Comprehension of the planning and impact of New Economic Reforms on the
CO3 K3
Indian Economy
Understand about role of infrastructure and methods of computation of national
CO4 K4
income.
Analyse and Appraise the Trends in India’s Foreign trade and balance of
CO5 K5
payments

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcome PSO Score of
s (COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 COs
5
CO1 3 2 3 2 1 3 3 2 3 1 2.3

CO2 2 2 3 2 1 3 3 2 3 2 2.3
CO3 3 2 3 2 - 3 3 2 2 1 2.1
CO4 3 3 2 2 1 3 3 2 2 2 2.3
CO5 1 3 3 1 1 3 3 2 2 1 2.0
Mean Overall Score 2.2

Correlation Medium

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. N. MOHAMED SIDDIQ

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
III 24UCC3GE1 GENERIC ELECTIVE - I 2 2 - 100 100

Course Title PRINCIPLES OF MARKETING

SYLLABUS

Unit Contents Hours

Introduction to Marketing: Market – Meaning and Definition – Classification–

I 6
Marketing – Definition – Features– Functions –Modern Marketing Concept.
Marketing Mix and Process: Marketing Mix – Meaning – Definition – Elements –
II New Product Planning and Development – Product Life Cycle (PLC) – New 6
Product Development Strategy – Reasons for Failure of a New Product.
Pricing: Objectives – Pricing Policy – Factors Influencing Pricing – Methods of
III 6
Pricing.
Promotion: Meaning and Objectives – Promotional Strategy – Personal Selling –
IV Advertisement – Channels of Distribution - Importance -Types of Distribution 6
Channels - Influencing Factors– Functions
Recent Trends in Marketing: Telemarketing – E-Marketing – Digital Marketing –
V 6
Need and Importance – Social Media – Green Marketing.
*............* Self - Study

Text Book(s):

1. .R.S.N. Pillai&Bagavathi – Modern Marketing: Principles and Practices, S. Chand Publishing, New
Delhi,2018

Reference Book(s):

1. Dr. N. Rajan Nair; Sanjith R. Nair – Marketing, Sultan Chand & Sons, New Delhi, 2017.
2.Philip Kotler; Garry Armstrong – Principles of Marketing, Pearson Education, 12thEdition, 2007.

Web Resource(s):

1. http://repository.uaeh.edu.mx/LECT170
2.https://swayam.gov.in/nd2_imb19_mg11/preview
3.https://business.adobe.com/blog/the-latest/top-10-marketing-trends-2022
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
Understand the various types of market and the terminologies and concept of
CO1 K1
modern marketing
CO2 Acquire knowledge about marketing mix and its components of the K2
Develop conceptual knowledge and skill in creating a market for a successful
CO3 K3
product
Identify the barriers at various elements of the marketing mix and to devise
CO4 K4
suitable strategies to overcome them
Evaluate the influence of Information Technology and estimate the future
CO5 K5
trends

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score of
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 COs
CO1 3 2 2 3 2 3 3 2 3 1 2.4
CO2 3 2 3 3 3 2 2 3 3 3 2.7
CO3 2 3 2 2 2 2 3 2 3 2 2.3
CO4 3 2 2 2 3 3 2 3 3 2 2.5
CO5 3 3 3 3 3 2 2 3 3 2 2.7

Mean Overall Score 2.52

Correlation High

Mean Overall Score Correlation

< 1.5 Low

≥ 1.5 and < 2.5 Medium

≥ 2.5 High High

Course Coordinator: Dr. S. Mohamed Mohideen

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
IV 24UCC4CC7 Core – VII 4 4 25 75 100

Course Title COST ACCOUNTING

SYLLABUS
Unit Contents Hours
COST ACCOUNTING:
Definition, nature and scope of cost accounting cost concepts - classification -
I 12
objectives and advantages -demerits of cost accounting methods and techniques –
cost unit cost centres- cost sheet.
MATERIALS COST:
Purchase procedure - stores procedure - receipt and issue of materials - storage
II organization and layout - Inventory control levels of stock, perpetual inventory. 12
ABC Analysis, EOQ Stores ledger - pricing of material issues, FIFO, LIFO, Simple
Average & Weighted Average.
LABOUR COST:
III Time keeping and time booking - methods of remuneration and incentive schemes 12
- overtime and idle time - labour turnover - types - causes and remedies.
OVERHEADS:
IV Classification, allocation, apportionment, absorption – recovery rates - Over & 12
Under absorption - cost sheet and cost reconciliation statement.
Job costing, Contract costing, Process costing (Normal loss, Abnormal loss and
V 12
gains only) - operating costing
VI Current Trends *(For CIA only) –
*............* Self - Study (Problem 80 %, Theory 20 %)

Text Book(s):
1. Cost Accounting by Jain and Narang - Kalyani Publishers, Chennai
2. Cost Accounting by S.P. Iyengar - Sultan Chand & Sons, New Delhi.
3. Cost Accounting 2.e by A. Murthy and S. Gurusamy - Vijay Nicole Imprints (P) Ltd,
Chennai
4. Cost Accounting by Bhagwathi and Pillai - Sultan Chand & Sons, New Delhi.
Reference Book(s):
1.Cost Accounting by S.N. Maheswari - Sultan Chand & Sons, New Delhi.
2. Cost Accounting by Dr. R. Ramachandran & Dr. R. Srinivasan, Sri Ram Publication,
Trichy.
3. Fundamental of cost accounting by DR NARISIS-Atlantic publication New Delhi.
Web Resource(s):
1. https://www.accountingtools.com/articles/accounting-cost-definition-and-usage.html
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
Learners are explained how accounts are maintained in cost a/c. and how to record
CO1 K1
various costing transactions.
Learner got insight as to where contract costing is applied, steps in contract costing,
CO2 and K2
profit is ascertained of complete & incomplete contract.
Learner understood of Process costing is applicable and to ascertain cost at each
CO3 stage of K3
process; valuation of abnormal gain & abnormal loss
Learner understood of meaning, application of Marginal costing towards Break even
CO4 K4
analysis, P/V ratio used in Managerial decision.
Learner got understanding of standard cost and its types, process, and types of
CO5 variances K5
through application used for Managerial decisions

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. M. SHAHID AHMED

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
IV 24UCC4CC8P Core – VIII 4 4 20 80 100

Course Title INTERNET AND WEB APPLICATIONS - PRACTICAL

SYLLABUS
Unit Contents Hours
I E-mail address – creation – browsing – search engines –downloads 12
II Visiting business places, libraries, Railway and Airline reservation, online chatting 12
III HTML tags – Introduction and Tables 12
IV Forms and Lists – two types 12
Web page designing – College web page application– Tour spot – Page design
V 12
E.Commerce Purchase applications page
VI Current Trends (For CIA only) – Web page designing for your college
*............* Self - Study
Text Book(s):
1. Mastering Visual Basic 6 – BPB Publications, New Delhi.
Reference Book(s):
1. Mohammed Azam, Programming with Visual basic 6.0 – Vikas Publishing House
Web Resource(s):
1. https://durhamcollege.ca/programs-and-courses/suspended/wdia
2. https://www.frontiersin.org/articles/10.3389/friot.2022.912388/full

Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
CO1 Creating, browsing and downloading e.mail K1
Working on web page of business places, Railway and Airline reservation, and online
CO2 K2
chatting
CO3 Applications of Internet, internet protocols, E-mail and voice mail K3
CO4 Practice on HTML, Web Browser and Lists K4
CO5 HTML Table and XML K5
 Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score of
PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5
(COs) COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. G.PASUPATHI

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
IV 24UCC4AC7 Allied – VII 4 3 25 75 100

Course Title BANKING THEORY LAW AND PRACTICE

SYLLABUS
Unit Contents Hours
BANKER AND CUSTOMER:
Definition of the term banker and customer – General relationship – special
I 12
relationship – main functions and subsidiary services rendered by banker – agency
services and general utility services.
TYPES OF SAVING ACCOUNTS:
Operations of Bank Accounts – Fixed Deposits – Fixed Deposit Receipt and it’s
implications – Savings Bank accounts – Current accounts – Recurring Deposit
II 12
accounts- New Deposit savings schemes introduced by Banks – Super Savings
Package – Cash Certificate, Annuity Deposit – Reinvestment plans – Perennial
Premium plan – Non Resident (External) accounts Scheme.
TYPES OF CUSTOMERS:
Types of Customers – Account holders – Procedure for opening and closing of
accounts of Customers- particulars of individuals including Minor, illiterate persons-
Married women – Lunatics – Drunkards – Joint Stock Companies – Non- Trading
III 12
Associations – Registered and Unregistered Clubs – Societies, Attorney - Executive
and administration – Charitable institutions – trustees – Liquidators – Receivers –
Local authorities – steps to be taken by banker in the event of death, Lunacy,
Bankruptcy – winding up Garnishee Order.
PAYING AND COLLECTING BANKER:
Paying and collecting bankers – rights, responsibilities and duties of paying and
IV collecting banker – precautions to be taken in payment and collection of cheques – 12
protection provided to them – nature of protection and conditions to get protection –
payment in due course – recovery of money paid at mistake.
PASS BOOK AND CHEQUES:
Pass book and Issue of duplicate pass book – cheques - Definition of a cheque –
requisites ofa cheque – drawing of a cheque - types of cheque – alteration – marking
V – crossing –different forms of crossing and their significance – Endorsement loss of 12
cheques in transit –legal effect. Modern Banking, Banking practice – e banking –
Internet banking – Mobile banking – ATMS- Cash Machine – EFT (Electronic Fund
Transfer) – RTGs, NEFT, MICR.
VI Current Trends (For CIA only) –
*............* Self - Study
Text Book(s):
1.Sundaram and Varshney,“Banking Theory, Law & Practice” Sultan Chand Company,
New Delhi
2. S.M. Sundaram“Banking Theory, Law & Practice” Sri Meenaksi Publications, Karaikudi
3. M.Kumar, Srinivasa,” Banking” New Central Book Agency
Reference Book(s): ACCOUNTING AND MANAGEMENTS
1. M.S. Ramasamy,”Tannan’s Banking Law & Practice in India” Sultan Chand Company, New Delhi.
2. E. Gorden and N. Natarajan” Banking Theory, Law &Practice”Himalaya Publication.
3. B.Santhanam, “Banking Theory, Law &Practice“Margham Publications, Chennai.r. J.
Jayasankar, “Marketing,” Margham Publications, Chennai.
Web Resource(s):
1. https://www.ngmc.org/wp-content/uploads/2019/06/BBA_18UBM412-BANKING-
THEORY-LAW-PRACTICE.pdf
Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO
CO Statement Level
No.
(K-Level)
CO1 Elucidate the services rendered by banks K1
CO2 Have an understanding about various types of accounts and savings schemes K2
CO3 Generate information types of customers K3
Analyse information about the rights, responsibilities and duties of paying and
CO4 K4
collecting banker
CO5 Express opinions recent trends in Modern Banking. K5

Relationship Matrix:
Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean
Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 2 3 3 3 2 3 2.6
CO2 3 2 2 3 3 2 2 2.5
CO3 3 2 2 1 3 3 2 2.6
CO4 3 3 2 3 3 3 2 2.4
CO5 3 2 2 2 2 2 3 2.5
Mean Overall Score 2.54
Correlation High

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: DR. S.BASHEER AHAMED

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
IV 24UCC4AC8 ALIED- VIII 4 3 25 75 100

Course Title COMMERCIAL CORRESPONDENCE

SYLLABUS
Unit Contents Hours
Communication – Meaning – Importance – Objectives – Process – Types of

I Communication – Barriers of Communication – *Characteristics of good 9

Communication*
Business Letters: Format - Enquires – offers – Quotations – Orders and their
II 9
execution - *Complaints and adjustments* – Collection letters – Sales Letters.
Banking Correspondence – Insurance Correspondence – *Agency
III 9
Correspondence* - Public relations letters.
Secretarial Correspondence: Office memo, Notice – Agenda – Minutes –
IV 9
Resolutions – Circulars - Report Writing - Importance – *Types of Reports*

Job Applications – Resume – Interview – Objectives and techniques of various types

V 9
of interview – Public speech – *Characteristics of good Speech*
Current Trends *(For CIA only) –
VI Import Trade Correspondence - Export Trade Correspondence – Communication with
email messages*
*………..* Self Study

Text Book(s):
1 R.S. Pillai & Bagavathi, Modern Commercial Correspondence, S.Chand & Co. Ltd, New Delhi.
2. Rao & Rao, Business Communications, Himalaya Publishing House, New Delhi
3. Rajendra Pal and Korlahalli.J.S, Essentials of Communication, 13th Revised Edition, Sulthan
Chand and Sons, New Delhi
4. Kapoor. A. N., Business Correspondence and Communication Skill, S.Chand & Co. Ltd, New
Delhi

Reference Book(s):
1.Gupta. C.B., Business Communication, Sulthan chand and Sons, New Delhi 2020
2. Herta Murphy, Herbert Hildebrandt and Jane Thomos, Effective Business Communication, 7th
edition, Mc graw Hill Education, Noida, 2017
3.Ramesh, MS & C.C. Pattanshetti, Business Communication, R.Chand & Co, New Delhi
 Web Resource(s):
1. https://swayam.gov.in/nd2_imbl9_mg14/preview
2. https://onlinebooks.library.upenn.edu
3. https://open.umn.edu/opentextbooks/textboo

Course Outcomes

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

Cognitive
CO No. CO Statement Level
(K-Level)
CO1 Describe the importance of Business Correspondence K1

Understand the communication skill and exchange of ideas through business

CO2 K2
letters

CO3 Apply the various methods of internal and external communications K3

Analyze the emergence for reports writing in order to express the knowledge
CO4 K4
and reality of messages

CO5 Access the effective response to Company Secretarial Correspondence K5

Relationship Matrix:

Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) Mean

Outcomes Score
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 of COs
CO1 3 3 3 3 2 3 3 2 3 1 2.6

CO2 3 3 2 2 1 3 3 3 2 2 2.4

CO3 3 3 3 2 2 3 3 2 3 1 2.5

CO4 3 3 3 2 2 3 3 3 3 1 2.6

CO5 3 3 3 3 2 3 3 2 2 2 2.6

Mean Overall Score 2.54

Correlation High

Mean Overall Score Correlation

< 1.5 Low

≥ 1.5 and < 2.5 Medium

≥ 2.5 High

Course Coordinator: DR. Y. MOYDHEEN SHA

 Hours/ Marks for Evaluation
Semester Course Code Course Category Credits
Week CIA ESE Total
IV 24UCC4GE2 Generic Elective - II 2 2 - 100 100

Course Title STOCK MARKET PRACTICES

SYLLABUS
Unit Contents Hours
Securities Market: Securities & Securities Market – Meaning, Types and
I Regulatory Framework. Types of Risk. Primary Market – Meaning, Features and 6
Types of Issue. Secondary Market-Meaning and Features.
Listing in Securities Market: Listing of Securities – Meaning – Categories of shares
II - Listing Procedures - Criteria for Listing - Advantages of Listing. 6

Market Infrastructure Institutions (MIIs) and Market Intermediaries in

Securities Market: MIIs: Clearing Corporations; Stock Exchanges;
III Depositories(NSDL, CSDL). Market Intermediaries: Stock Brokers, Depository 6
Participants, Merchant Bankers, Share and Transfer Agents, Registrars.
Investment in Securities Market: Account Opening Process – Investment Process
through Primary Market – Investment Process through Secondary Market - Basic
IV Service Demat Account (BSDA) and Application Supported by Blocked Amount 6
(ASBA).
Stock Exchanges in India: OTCEI: Meaning and Features -BSE Limited (BSE),
National Stock Exchange of India Limited (NSE) and Metropolitan Stock Exchange
V of India Limited (MSE): Objectives, Features and Advantages – Security Market 6
Indicators – Types of Indices – Sensex & NIFTY. SEBI Complaints Redress System
(SCORES).
*............* Self - Study
Text Book(s):
1. GordonE.&NatarajanK.,“FinancialMarketsandInstitutions”,HimalayaPublishingHouse, Mumbai,
2023
2. C.B.Gopinath&SijiK.,“StockandCommodityMarkets”,VikasPublishingHouse Pvt. Ltd., New Delhi,
2016.
Reference Book(s):
1. PrasannaChandra,“InvestmentAnalysisandPortfolioManagement”,TataMcGrawHill, 2021
2. Dr. S. Gurusamy, “Essentials of Capital Markets”, Vijay Nicole Imprints Pvt. Ltd, 2019
3. Financial Markets – Dr. Saroj Kumar & Vipin Singh, Thakur Publishers, Chennai, 2021
Web Resource(s):
1. https://investor.sebi.gov.in/iematerial.html
2. https://www1.nseindia.com/invest/resources/download/Basics_of_finmkts.pdf
3.https://www.teachmint.com/tfile/studymaterial/directtradeworld/trading/basicofsharema
rketpdf/a1b56ee3-2e6e-48e7-9b55-b65d1497969b
 Course Outcomes
Upon successful completion of this course, the student will be able to:
Cognitive
CO No. CO Statement Level
(K-Level)
Identify the types of stock exchanges and know the methods of trading in the
CO1 K1
stock exchanges.
CO2 Describe the Stock Market trading activities individually. K2
Discover the basic skills to operate in stock market and the ways to invest in it
CO3 K3

CO4 Draw inferences from the Stock Market Indices K4

CO5 Choose an investment in the Securities Market. K5

Relationship Matrix:

Course Programme Outcomes (POs) Programme Specific Outcomes (PSOs) MeanS

Outcomes core
(COs) PO1 PO2 PO3 PO4 PO5 PSO1 PSO2 PSO3 PSO4 PSO5 ofCOs
CO1 3 2 3 2 2 3 2 3 1 2.1

CO2 3 2 3 2 3 3 2 3 1 2.2

CO3 3 3 3 2 3 2 2 1 1.9

CO4 2 3 3 1 1 3 3 2 2 1 2.1

CO5 3 3 3 1 1 3 3 2 2 1 2.2

Mean Overall Score 2.1

Correlation Medium

Mean Overall Score Correlation

< 1.5 Low
≥ 1.5 and < 2.5 Medium
≥ 2.5 High

Course Coordinator: Dr. A. MEHATHAB SHERIFF