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B.

Com Business Administration

Syllabus

AFFILIATED COLLEGES

Program Code: 2AH

2021 – 2022 only

BHARATHIAR UNIVERSITY
(A State University, Accredited with “A” Grade by NAAC,
Ranked 13th among Indian Universities by MHRD-NIRF,
World Ranking: Times -801-1000,Shanghai -901-1000, URAP – 1047)
Coimbatore - 641 046, Tamil Nadu, India
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Program Educational Objectives (PEOs)
The B.Com Business Administration program describe accomplishments that graduates
are expected to attain within five to seven years after graduation
Students should get thorough knowledge about the various concepts of business
PEO1
Administration
The programme should aid in the overall development of professional skills
PEO2
among the students.
Students should devel
develop
op interest and understand about the major aspects of
PEO3 business like accountancy, management functions, marketing innovations and
Alike
Students should be able to pursue and extend their professional education in
PEO4
various higher education courses.
PEO5 Students should develop interest in research relating to their specific domain

Page 1 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Program Specific Outcomes (PSOs)


After the successful completion of B.com Business Administration program, the students
are expected to
Understanding the rrelevant concepts and techniques applied in commerce in
PSO1
general and business administration in particular
Establishing strong foundation in the major areas of commerce and business
PSO2
Administration
Developing various skills relating to professions, interpersonal and intellectual
PSO3
capacities necessary for career development
Developing demanding competencies and managerial decision making skills
PSO4
among the students
Developing expert knowledge and professional capacity among students in their
PSO5
domain areas.

Page 2 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Program Outcomes (POs)


On successful completion of the B.Com Business Administration program
Developing wide knowledge in the area of commerce and business administration
PO1
that help in attaining career opportunities
Understanding and developing strong foundation in various areas of commerce
PO2
and business administration like accountancy, economics, marketing and alike
Developing overall competencies and professional qualities for sound career
PO3
opportunities in future
Empowering students with necessary skills and competencies to fuel their overall
PO4
growth and development
Providing more practical business education that assist the students in future
PO5
research and career development

Page 3 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
BHARATHIAR UNIVERSITY: COIMBATORE 641 046
B.Com (Business Administration)
(For the students admitted during the academic year 2021– 22 onwards)
part Hours Maximum Marks
Title of the Course Credits Theory Practical CIA ESE Total
FIRST SEMESTER
Language-I 4 6 50 50 100
English-I 4 6 50 50 100
Core I – Principles of Accountancy 4 5 50 50 100
Core II–Business Organization & 4 5 50 50 100
Office Management
Allied Paper I – Managerial 4 6 50 50 100
economics
Environmental Studies # 2 2 - 50 50
Total 22 30 250 300 550
SECOND SEMESTER
Language-II 4 6 50 50 100
English-II 4 6 50 50 100
Core III – Financial Accounting 4 5 50 50 100
Core IV – Marketing management 4 5 50 50 100
Allied Paper II – Business tools 4 6 50 50 100
for decision making
Value Education – Human 2 2 - 50 50
Rights #
Total 22 30 250 300 550
THIRD SEMESTER
Core V-Higher Financial 4 7 50 50 100
Accounting
Core VI- Business Law 4 6 50 50 100
Core VII Principles of 4 6 50 50 100
Management
Allied Paper III Advertising and 4 6 50 50 100
Sales Promotion
Skill based subject- Business 3 3 30 45 75
Application software I
Tamil/Advanced Tamil or Non Major 2 2 50 50
elective Yoga for Human
Excellence/ Women
Rights/Constitution of India
Total 21 30 230 295 525

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
FOURTH SEMESTER
Core VIII- Corporate Accounting - 4 5 50 50 100
I
Core IX Customer Relationship 3 4 30 45 75
Management
Core X Banking Law And 3 4 30 45 75
Practices
Core XI-Company Law and 3 3 30 45 75
Secretarial Practice
Core XII- Business 3 3 30 45 75
Communication
Core XIII - Computer 3 - 2 30 45 75
Applications ( IV MS word and MS
Excel Practical-1)
Allied Paper- IV International 4 4 50 50 100
Business
Skill based Subject-2 – 2 - 3 25 25 50
Naan Mudhalvan office
Fundamentals
http://kb.naanmudhalvan.in/Bharathia
r University_(BU)

Tamil/Advanced Tamil/Non major 2 2 50 50


elective -II: General Awareness

Total 27 25 5 275 400 675


FIFTH SEMESTER
Core XIV-Corporate AccountingII 4 6 50 50 100

Core XV Human Resource 4 5 50 50 100


Management
Core -XVI Income Tax Law and 4 6 50 50 100
Practice
Core -XVII Retail Management 4 5 50 50 100
Elective -I 4 5 50 50 100
Skill based subject -3 Business 3 3 30 45 75
Application Software -II
Total 23 30 280 295 575
SIXTH SEMESTER
Core XVIII -Cost And 4 6 50 50 100
Management Accounting
Core XIX Principles of 4 5 50 50 100
Auditing
Core XX E- Business 4 5 50 50 100
Core XXI- ComputerApplications: 3 3 30 45 75
MS Power point, MS Access and
Tally 9.2-
Practical-1
Elective-II 3 4 30 45 75
Elective -III- 3 4 30 45 75
Skill-based Subject-IV: 2 3 25 25 50
Naan Mudhalvan- Fintech
Course (Capital Markets /
Digital Marketing /

Page 5 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Operational Logistics)
http://kb.naanmudhalvan.in/
Bharathiar_Universit
Bharathiar_University_(BU

Extension Activities 2 - 50 50
TOTAL 25 30 315 310 625
GRAND TOTAL 140 175 5 1600 1900 3500
Online courses will be implemented from next academic year

$ Includes 25% / 40% continuous internal assessment marks for theory and practical papers
respectively. @ No University Examinations. Only Continuous Internal Assessment (CIA)
# No Continuous Internal Assessment (CIA). Only University Examinations

List of Elective Papers (Colleges can choose any one of the paper as electives)
Elective – I A Entrepreneurial Development
B Organizational behavior
C Industrial law
Elective – II A Business Finance
B Business environment
C Brand management
Elective - III A Financial markets and institutions
B Cyber law
C Investment management

Page 6 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

First

Page 7 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core -1 Principles of Accountancy 4 4
Syllabus 2021-22
Pre-requisite Basic knowledge in accountancy
version
Course Objectives:
The main objectives of this course are to:
1. To enable the students to learn basic Principles of Accountancy.
2. To make the students skillfully to prepare and present the final accounts of sole trader.
3. To learn about various types of errors and depreciation in accounts.
4. To understand about bank reconciliation statement and accounting for professionals
5. To provide knowledge about consignment and joint ventures

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Recalling Accounting Concepts and Conventions and use Accounting rules to K1
record business transactions in Journal, Ledger and prepare Trial Balance.
2 Understanding the steps involved in locating errors and prepare them to understand K2
the to preparation of final accounts for sole traders
3 Outline the concepts of Bills of exchange, Average due date and Account Current K2
4 Examine the concepts of consignment and joint venture. K4
5 Analyze the bank reconciliation statement, Receipts and payments, Income and K4
expenditure and Balance sheet and accounting for professionals to enhance the
knowledge.
K1 - Remember; K2 - Understand; K3 - Apply; K4 – Analyze

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Fundamentals of Book Keeping – Accounting Concepts and Conventions – Journal – Ledger –
Subsidiary books – Trial balance

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Final accounts of a sole trader with adjustments – Errors and rectification

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Bill of exchange- Accommodation bills – Average due date – Account current

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Accounting for consignments and Joint ventures

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Bank Reconciliation statement – Receipts and Payments and income and expenditure account
and Balance sheet – Accounts of professionals

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars – webinars

Total Lecture hours 75-- hours

Page 8 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Text Book(s)
1 N.Vinayakam, P.L.Mani, K.L.Nagarajan – Principles of Accountancy
2 T.S.Grewal – Introduction to Accountancy- S.Chand & Company Ltd.,
3 R.L.Gupta, V.K.Gupta, M.C.Shukla – Financial Accounting – Sultanchand & sons

Reference Books
1 K.L.Narang, S.N.Maheswari - Advanced Accountancy-Kalyani publishers
2 A.Murthy -Financial Accounting – Margham Publishers
3 A.Mukherjee, M.Hanif – Modern Accountancy. Vol.1- Tata McGraw Hill Companie

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

Course Designed By:

Mapping Programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S M
CO3 S M M S M
CO4 S S S S M
CO5 S M L M L
*S- Strong, M-Medium, L-Low
Low

Page 9 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core- 2 Business organization and office management 4 4
Syllabus 2021-22
Pre-requisite Basic knowledge in management
version
Course Objectives:
The main objectives of this course are to:
1. To understand different forms of organization
2. To understand various factors affecting business organization and sources of finance
3. To reflect on the functioning of stock exchange and dematerialization
4. To provide insight about office functioning and the importance of office layout
5. To offer knowledge about data processing system and EDP

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Understanding the concepts of business and its forms of organizations involved in K2
sole trader, partnership firms, companies and co-operative societies and public
enterprise.
2 Analyzing the business factors which are involved in sources of finance. K4
3 Explaining the functioning of stock exchanges SEBI, DEMAT of shares. K2
4 Remembering office functions, layout and accommodation. K1
5 Outlining office equipments and EDP. K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Nature and scope of Business, Forms of Business Organisation – Sole Trader, Partnership firms,
Companies and Co-operative Societies – Public Enterprise.

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Location of Business – Factors influencing location, localization of industries- Size of forms,
Sources of Finance – Shares, Debentures, Public Deposits, Bank Credit and Trade Credit –
Relative Merits and Demerits.

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Stock Exchange - Functions – Procedure of Trading – Functions of SEBI – DEMAT of shares-
Trade Association-Chamber of Commerce.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Office – Its functions and significance – Office layout and office accommodation – Filing and
Indexing

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Office machines and equipments – Data Processing Systems – EDP –Uses and Limitations –
Office Furniture.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 75-- hours


Text Book(s)
1 Y.K.Bhushan – Business Organisation and Management – Sultanchand & sons
2 Shukla - Business Organisation and Management – S.Chand & Company Ltd.,
3 Saksena – Business Administration and Management – Sahitya Bhavan

Page 10 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Reference Books
1 Singh.B.P & Chopra - Business Organisation and Management – Dhanpat Rai & sons
2 R.K.Chopra – Office Management – Himalaya Publishing House
3 J.C.Deneyer - Office Management

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

Course Designed By:

Mapping with programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S S M M
CO2 S S S M S
CO3 S S S M S
CO4 S M S S M
CO5 M S M S S
*S- Strong, M-Medium, L-Low
Low

Page 11 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Allied Paper I Managerial Economics 4 4
Syllabus 2021-22
Pre-requisite Basic knowledge in Economics
version
Course Objectives:
The main objectives of this course are to:
1. To enable the students to learn basic Principles of Economics
2. To make the students skillfully to demand and supply.
3. To learn about various types of costs.
4. To understand about pricing
5. To provide knowledge about markets

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Recalling meaning and definition of economics, nature and scope of managerial K1
economics

2 Understanding demand, law of demand, elasticity of demand price, income and K2


cross demand , demand estimation and demand forecasting, demand

3 Outline the concepts of Production Function ,Type of cost of Production – Long K2


run and Short run cost.

4 Examine the concepts of Forms of Market, Pricing Methods . K4


5 K4
Analyze the types of market

K1 - Remember; K2 - Understand; K3 - Apply; K4 – Analyze

Unit:1 Title of the Unit (Capitalize eachWord) 20--hours


Managerial Economics – Meaning and Definition – Nature and Scope – Economic Theory –
Divisions – Goals of a firm.

Unit:2 Title of the Unit (Capitalize each Word) 18--hours


Demand Analysis – Meaning, Determinants of Demand – Law of Demand, Elasticity of
Demand – Price, Income and Cross Demand – Demand Es timation and Demand Forecasting
– Demand Distinctions.

Unit:3 Title of the Unit (Capitalize each Word) 17--hours


Production Function – Meaning and Definition – Elasticity of Substitution and Production –
Type of cost of Production – Long run and Short run cost.

Unit:4 Title of the Unit (Capitalize each Word) 15--hours


Markets – Forms of Market – Characteristics - Pric ng Methods – Objects of pricing
policies – Practices – Government intervention in Market.

Page 12 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Unit:5 Title of the Unit (Capitalize each Word) 18--hours
Price Theory – Perfect Competition, Monopoly, Monopolistic competition, Monopsony,
Duopoly, Duopsony and Oligopoly.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars – webinars

Total Lecture hours 90--hours

Text Book(s)
1 R.L.Varshney and K.L.Maheshwari
K.L.Maheshwari----Managerial Economics--- Sulthan Chand and
Sons
2 Alak Gosh and Biswanath Gosh----Managerial Economics --- Kalyani Publications
3 D.Gopalakrishna----Managerial
Managerial Economics --- Himalaya Publishing House
4 S.Sankaran---- Managerial Economics ---Margham Publications
5 M.L.Seth ----- Principles of Economics

Reference Books
1
2
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1
2
4

Course Designed By:

Mapping with programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S M
CO3 S M M S M
CO4 S S S S M
CO5 S S M M M
*S- Strong, M-Medium, L-Low
Low

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SCAA DATED: 23.06.2021

Second

Page 14 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core- 3 Financial accounting 4 4
Syllabus 2021-22
Pre-requisite Basic knowledge in accounting
Version
Course Objectives:
The main objectives of this course are to:
1. To explore various methods of calculating and recording depreciation
2. To provide understanding about royalties and investment accounts
3. To offer an idea about single entry system of accounts
4. To promote knowledge about department and branch accounting
5. To facilitate knowledge about hire purchase and installment system of accounting

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Describing the concepts based on depreciation and its methods in books of K1
accounts.
2 Outline about the nature of Investment and Royal excluding Sublease. K2
3 Identifying the essential characteristics of single entry system. K3
4 Applying the basic concepts of departmental and branch accounting. K4
5 Familiarize the procedure relating to hire purchase and installment in books of K2
accounts
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Accounting for Depreciation –need for and significance of depreciation, methods of providing
depreciation- Reserves and Provision.

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Investment accounts – Royalty excluding Sublease

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Single Entry system-meaning and features-Statement of affairs method and Conversion method

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Departmental accounts – transfers at cost or selling price –Branch excluding foreign branches

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Hire purchase and instalment systems including Hire Purchasing Trading account- Goods on
sale or Return

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 75-- hours

Page 15 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Text Book(s)
1 Advanced Accountancy - R.L.Gupta & M.Radhasamy
2 Advanced Accountancy - S.P.Jain & K.L.Narang

Reference Books
1 Advanced Accountancy - M.C.Shukla & T.S.Grewal
2 Finanacial Accounting - T.S.Reddy & A.Murthy

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

Course Designed By:

Mapping with programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S M
CO3 S M M S M
CO4 S S S S M
CO5 S S M M M
*S- Strong, M-Medium, L-Low
Low

Page 16 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core- 4 Marketing Management 4 4
Syllabus 2021-22
Pre-requisite Basic knowledge in marketing
version
Course Objectives:
The main objectives of this course are to:
1. To conceptualize an idea about marketing and related terms
2. To provide insight about various forms and types of marketing
3. To analyze various components of marketing channels
4. To understand various concepts relating to consumer behavior
5. To introduce the components of marketing mix
6. To understand the importance of retailing in today’s context
7. To understand emerging marketing trends and regulatory mechanisms

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Defining the various concepts and terms related to marketing K1
2 Explaining about various marketing functions K2
3 Understanding terms of consumer behaviour and examined about different K2
concepts related to consumers.
4 Identifying the marketing mix and its elements K1
5 Understanding different provisions related to trends in emerging markets. K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Marketing –Definition of market and marketing-Importance of marketing –Modern Marketing
concept-Global Marketing –E-marketing –Tele marketing- Marketing Ethics -Career
Opportunities in Marketing

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Marketing functions-Buying –Selling –Transportation –Storage – Financing –Risk Bearing –
Standardisation – Market Information

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Consumer Behaviour –meaning –Need for studying consumer behaviour-Factors influencing
consumer behaviour-Market segmentation – Customer Relations Marketing

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Marketing Mix – Product mix –Meaning of Product –Product life cycle –Branding-labelling-
Price Mix-Importance-Pricing objectives - Pricing strategies –Personal selling and Sales
Promotion - Place mix-Importance of channels of distribution –Functions of middlemen –
Importance of retailing in today’s context

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Marketing and Government –Bureau of Indian Standards –Agmark –Consumerism – Consumer
Protecting – Rights of consumers- Green Marketing –Forward Trading in Commodities

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 75-- hours

Page 17 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Text Book(s)
1 Marketing Management - Rajan Sexena
2 Principles of Marketing - Philip Kotler &Gary Armstrong
3 Marketing Management - V.S. Ramasamy and Namakumari

Reference Books
1 Marketing -William G.Zikmund & Michael D’Amico
2 Marketing - R.S.N.Pillai &Bagavathi

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

Course Designed By:

Mapping with programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S M M S
CO2 S S M S M
CO3 S S S M S
CO4 S S M M S
CO5 S S S S S
*S- Strong, M-Medium, L-Low

Page 18 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Allied Paper II Business Tools for Decision Making 4 4
Syllabus 2021-22
Pre-requisite Basic knowledge in Statistics
version
Course Objectives:
The main objectives of this course are to:
1. To enable the students to learn the Statistical methods and their applications in Commerce
2 To make the students to solve the Statistical problems in commerce

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Recalling meaning and definition of Meaning and Definition of Statistics , K1
knowledge on Classification and Tabulation ,concepts of
Measures of Central tendency
2 Understanding Measures of Dispersion and Measures of Skewness K2
3 Outline the concepts of Correlation, Regression Analysis, Uses of Regression K2
4 Examine the concepts of Time Series , Components and Models Methods of estimating K4
trend
5 Analysing and understanding Interpolation K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 – Analyze

Unit:1 Title of the Unit (Capitalize eachWord) 20—hours


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

Unit:2 Title of the Unit (Capitalize each Word) 18—hours


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

Unit:3 Title of the Unit (Capitalize each Word) 17—hours


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

Unit:4 Title of the Unit (Capitalize each Word) 15—hours


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

Unit:5 Title of the Unit (Capitalize each Word) 18—hours


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

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SCAA DATED: 23.06.2021
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars

Total Lecture hours 90—hours

Text Book(s)
1
Statistical Methods by S.P. Gupta
2 Business Mathematics and Statistics by P. Navaneetham

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

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

Course Designed By:

Mapping with programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S M
CO3 S M M S M
CO4 S S S S M
CO5 S S M M M
*S- Strong, M-Medium, L-Low
Low

Page 20 of 73
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Third

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core- 5 Higher financial accounting 4 4
Syllabus 2021-22
Pre-requisite Basic knowledge in accounting
version
Course Objectives:
The main objectives of this course are to:
1. To provide insight about maintaining partnership accounts
2. To promote understanding about maintaining books of accounts at the time of retirement
3. To offer understanding about dissolution and insolvency of partnership
4. To facilitate knowledge about individual insolvency and claims
5. To promote knowledge about human resource and inflation accounting

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Understanding the basic concepts of partner and procedures related to calculation K2
of ratios.
2 Acquiring the principle at the time of retirement in the books of partner K1
3 Analyzing dissolution and insolvency of firms and individuals. K4
4 Evaluate the insolvency or loss of individuals or firms. K5
5 Examine the concepts based on voyage, Human resource and inflation accounting. K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each Word) 23-- hours


Introduction- Admission of a Partner - Treatment of Goodwill - Revaluation of Assets and
Liabilities - Calculation of Ratios for Distribution of Profits - Capital Adjustments.

Unit:2 Title of the Unit (Capitalize each Word) 20-- hours


Retirement of Partner - Calculation of Gaining Ratio- Revaluation of Assets and Liabilities
Treatment of Goodwill – Adjustment of Goodwill through Capital A/c only - Settlement of
Accounts - Retiring Partner’s Loan Account with equal Installments only.

Unit:3 Title of the Unit (Capitalize each Word) 20-- hours


Dissolution - Insolvency of Partners- Garner Vs Murray- Insolvency of all Partners - Deficiency
A/c - .Piecemeal Distribution - Proportionate Capital Method only.

Unit:4 Title of the Unit (Capitalize each Word) 20-- hours


Insolvency of Individuals and Firms – Fire Claims : Normal Loss – Abnormal Loss

Unit:5 Title of the Unit (Capitalize each Word) 20-- hours


Voyage Accounts - Human Resources Accounting and Inflation Accounting (Theory only).

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 105-- hours


Text Book(s)
1 S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, NewDelhi.
2 Reddy & Murthy, “Financial Accounting”, Margham Publicatuions, Chennai, 2004.
3 Dr. M. A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy Part-I”, Himalaya
Publication, New Delhi.

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SCAA DATED: 23.06.2021
Reference Books
1 Gupta R.L. & Radhaswamy M.,”Corporate Accounts “, Theory Method and Application -
13th Revised Edition 2006, Sultan Chand & Co., New Delhi .
2 Shukla M.C., Grewal T.S. & Gupta S.L., “Advanced Accountancy”, S. Chand & Co.,
NewDelhi.
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Page 23 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code Business Law L T P C
Core 6 4 4
Syllabus
Pre-requisite Basic knowledge of Business law 2021-22
Version
Course Objectives:
The main objectives of this course are:
1. To know the development of mercantile law and sources of contracts.
2. To learn the capacity to contract with free, quasi, contingent contracts.
3. To learn the contract and creation of agency.
4. To understand the contract of indemnity and guarantee.
5. To understand law of sale of goods and conditions and warranties to sell.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Assessing the various elements related business law and contract K5
2 Interpreting different type of contract and its features K2
3 Explain about the agency system related to creation and termination of K5
agency
4 Compare between rights and duties of indemnity , guarantee K5
5 Examine the distinct between sale and agreement to sell and its K4
features
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze

Unit:1 Title of the Unit (Capitalize each word) 20-- hours


Law - Meaning and objects - Mercantile law, meaning - Sources of contracts – Classification of
contracts - Essentials of a valid contract - Offer, acceptance, legality of object and consideration -
Void agreement.

Unit:2 Title of the Unit (Capitalize each word) 18-- hours


Capacity to contract - Free consent - Quasi contracts - Contingent contracts -Performance of
contract - Discharge of contract - Remedies for breach of contract.

Unit:3 Title of the Unit (Capitalize each word) 17-- hours


Contract of Agency - Creation of Agency - Personal liability of an Agent - Agency by ratification -
Conditions and effects - Termination of Agency.

Unit:4 Title of the Unit (Capitalize each word) 15-- hours


Contract of indemnity and guarantee - Rights and Liabilities of surety - Discharge of surety –
Bailment – Rights and Duties of bailor and bailee - Pledge by non-owners.

Unit:5 Title of the Unit (Capitalize each word) 18-- hours


Law of sale of goods _ Distinction between sale and agreement to sell – Condition and Warranties
to sell – conditions and warranties - Transfer of ownership – transfer of title by Non-owners –
Performance of contract of sale - Rights and Duties of buyer - Right of unpaid seller.

Unit:6 CONTEMPORARY ISSUES 2 hours


Assignments, Seminar, Group Discussion, Current Affairs / Quiz / Self Study Component
Total Lecture hours 90 hours
Text Book(s)
1 N.D. Kapoor – Business Laws – Sultan Chand &Sons
2 R.S.N. Pillai and Bagavathy - Business Laws – S.Chand &Co.,
3 M.C. Kuchhal – Mercantile Law – Vikas Publications.
Page 24 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Reference Books
1 K.R.Bulchandani – Business Law – Himalaya Publishing House.
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2
3
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CO1 S S S M S
CO3 S M S S M
CO3 S S S S S
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CO5 S S S S M

Page 25 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core- 7 Principles of management 4 44
Syllabus 2021-22
Pre-requisite Basic knowledge in management
Version
Course Objectives:
The main objectives of this course are to:
1. To provide understanding about basic terminologies of management
2. To explore the fundamental principles, process and steps in management including planning
3. To develop knowledge about organizing function in business
4. To explore the concept of motivation in organizational context
5. To generate ideas about effective communication in the business

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Explaining the concepts based on management and its features K2
2 Summarizing the principles and importance of planning K2
3 Interpreting various concepts based on organization and its element K2
4 Examining the determinants of behaviour and motivation theories K4
5 Understanding the need and techniques of communication in management K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each Word) 20-- hours


Definition of Management – Management and Administration – Nature and Scope of
Management - Functions of Management - Contribution of F.W. Taylor – Heniry Fayol – Mary
Parker Follet – Mc Gregor and Peter F. Drucker.

Unit:2 Title of the Unit (Capitalize each Word) 18-- hours


Planning – Meaning – Nature and Importance of Planning – Planning promises – Methods and
Types of plans – Decision Making.

Unit:3 Title of the Unit (Capitalize each Word) 17-- hours


Organization – Meaning, Nature and Importance – Process of Organization – Principles of
Sound Organization – Organization Structure – Span of Control – Organization Chart -
Departmentation – Delegation and Decentralization – Authority relationship Line, Functional
and Staff.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Motivation – Need – Determinants of behaviour – Maslow’s Theory of Motivation – Motivation
Theories in Management – X, Y and Z theories – Leadership styles – MBO – Management by
Exception.

Unit:5 Title of the Unit (Capitalize each Word) 18-- hours


Communication in Management – Co-Ordination – Need and Techniques – Control – Nature
and process of Control – Techniques of Control.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 90-- hours


Text Book(s)
1 The Principles of Management - Rustom S. Davan
2 Business Organization and Management - Y. K. Bhushan
3 Business Management - Chatterjee
Page 26 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Reference Books
1 Principles of Management - Koontz and O’Donald
2 Business Management - Dinkar - Pagare

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

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CO1 S S S S S
CO2 S S S S S
CO3 S S S M S
CO4 S S M S S
CO5 S S M M M

Page 27 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Fourth
Semester

Page 28 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core- 8 Corporate accounting-1 4 4
Syllabus 2021-22
Pre-requisite Basic knowledge in company accounts
version
Course Objectives:
The main objectives of this course are to:
1. To provide basic understanding about the accounts relating to shares and debentures
2. To analyze the final accounts of companies
3. To explore various methods for the valuation of goodwill
4. To assist preparation of books of accounts during liquidation of companies
5. To learn about the liquidation of companies

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Explaining about the basic provisions towards issue of shares in market K2
2 Understanding the concepts of debenture and its accounting K2
3 Analyze the companies final accounts and Managerial Remuneration K4
4 Estimating methods of goodwill and shares K5
5 Examine various procedures related to liquidation of companies K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 20-- hours

Issue of shares : Par , Premium and Discount - Forfeiture - Reissue – Surrender of Shares – Right
Issue - Underwriting

Unit:2 Title of the Unit (Capitalize each Word) 18-- hours


Redemption of Preference Shares. Debentures – Issue – Redemption : Sinking Fund Method.

Unit:3 Title of the Unit (Capitalize each Word) 17-- hours


Final Accounts of Companies - Calculation of Managerial Remuneration.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Valuation of Goodwill and Shares – Need – Methods of valuation of Goodwill and Shares.

Unit:5 Title of the Unit (Capitalize each Word) 18-- hours


Liquidation of Companies - Statement of Affairs -Deficiency a/c.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 90-- hours


Text Book(s)
1 S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, New Delhi.
2 Gupta R.L. & Radhaswamy M. ,”Corporate Accounts “, Theory Method and Application-
13th Revised Edition 2006, Sultan Chand & Co., New Delhi.
3 Dr. M.A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy, Part-I”,
HimalayaPublications, New Delhi.2003.
Reference Books
1 Gupta R.L. & Radhaswamy M.,”Corporate Accounts “, Theory Method and Application-
13th Revised Edition 2006, Sultan Chand & Co., New Delhi.
2 Shukla M.C., Grewal T.S. & Gupta S.L., “Advanced Accountancy”, S. Chand & Co.,
NewDelhi
3 Reddy & Murthy, “Financial AccP ”, oMf a7r7gham Publicatuions, Chennai, 2004
ouangtein2g9

Page 29 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
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1
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CO2 S M M M S
CO3 S S S S S
CO4 M M S S S
CO5 S S S S S

Page 30 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

CUSTOMER RELATIONSHIP
Course code L T P C
MANAGEMENT
Core-9 4 4
Basic knowledge of customer relationship Syllabus
Pre-requisite 2021-22
management. Version
Course Objectives:
The main objectives of this course are:
1. To know the basics of customer relationship management
2. To offer an overview of customer relationship management
3. To know about sales force automations
4. To offer knowledge about value chain management
5. To provide knowledge about database marketing
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recalling various concepts of customer relationship management K1
2 Understanding the history of customer relationship management K2
3 Analyzing sales force automation K4
4 Understanding value chain MANAGEMENT K2
5 Apply data base marketing K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Overview of Relationship marketing - Basis of building relationship- Types of relationship
marketing - customer life cycle

Unit:2 Title of the Unit (Capitalize each Word) 10-- hours


CRM - Overview and evolution of the concept - CRM and Relationship marketing
- CRM strategy - importance of customer divisibility in CRM.

Unit:3 Title of the Unit (Capitalize each Word) 10-- hours


Sales Force Automation - contact management - concept - Enterprise Marketing
Management - core beliefs - CRM in India

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Value Chain - concept - Integration Business Management - Benchmarks and Metrics - culture
change - alignment with customer ecosystem - Vendor selection.

Unit:5 Title of the Unit (Capitalize each Word) 8-- hours


Database Marketing - Prospect database - Data Warehouse and Data Mining - analysis of
customer relationship technologies - Best practices in marketing Technology - Indian scenario.

Unit:6 CONTEMPORARY ISSUES 2 hours


Assignments, Seminar, Group Discussion, Current Affairs / Quiz / Self Study Component
Total Lecture hours 60 hours

Page 31 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Text Book(s)
1 S. Shajahan - Relationship Marketing – McGraw Hill, 1997 Paul Green Berg – CRM – Tata
McGraw Hill, 2002.
2 Philip Kotler, Marketing Management, Prentice Hall, 2005.
3 Barry Berman and Joel R Evans – Retail Management – A Strategic Approach – Prentice Hall
of India, Tenth Edition, 2006.

Reference Books
1
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3
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CO3 S S S S S
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Page 32 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core- 10 Banking Law 3 3
Syllabus 2021-22
Pre-requisite Basic knowledge in Banking
version
Course Objectives:
The main objectives of this course are to:
1. To understand the basic terminologies used in Banking sector
2. To provide knowledge about the working of banking industry
3. To understand the basic understanding of loan disbursement policies of banks
4. To provide insights about various documents used in banking services
5. To understand the role of documenting in effective banking process
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Illustrate the classification of commercial banks, functions and credit creation K2
2 Outline the recent trade in banking K2
3 Analyze the functions of central banks and its credit controlling measures K4
4 Examine the concepts of Indian Money Market K4
5 Explain the role of SBI Commercial banks and Development banks K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Definition of banker and customer – Relationships between banker and customer – special
feature of RBI, Banking regulation Act 1949. Secrecy of customer Account.

Unit:2 Title of the Unit (Capitalize each Word) 10-- hours


Opening of account – special types of customer – types of deposit – Bank Pass book – collecting
banker – paying banker – banker lien.

Unit:3 Title of the Unit (Capitalize each Word) 10-- hours


Cheque – features essentials of valid cheque – crossing – making and endorsement – payment of
cheques statutory protection duties to paying banker and collective banker - refusal of payment
cheques Duties holder & holder id due course.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Loan and advances by commercial bank lending policies of commercial bank - Forms of securities
– lien pledge hypothecation and advance against the documents of title to goods – mortgage.

Unit:5 Title of the Unit (Capitalize each Word) 8-- hours


Position of surety – Letter of credit – Bills and supply bill. Purchase and discounting bill Traveling
cheque, credit card, Teller system.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars
Total Lecture hours 60-- hours
Text Book(s)
1 Sundharam and Varshney, Banking theory Law & Practice, Sultan Chand & Sons., New
Delhi.
2 Basu : Theory and Practice of Development Banking
3 Reddy & Appanniah : Banking Theory and Practice
Reference Books
1 Natarajan & Gordon : Banking Theory and Practice
2 Banking Regulation Act, 1949.
3 Reserve Bank of India, Report on currency and Finance 2003-2004.
Page 33 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
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1
2
4
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CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO3 S S M S S
CO3 S S S M S

Page 34 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Core- 11 Company law and secretarial practice 4 4
Syllabus
Pre-requisite Basic knowledge in law
version
Course Objectives:
The main objectives of this course are to:
1. To develop a strong foundation regarding corporate laws and provisions
2. To provide knowledge about qualification and disqualification of directors
3. To analyse the winding up procedures of the companies
4. To provide insights about corporate secretaryship
5. To understand the rules relating to company meetings.

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Define the fundamentals of corporate law K1
2 Identify the role, responsibilities, appointment and liabilities of corporate directors K2
3 Analyzing various winding up procedures, regulations and formalities under law K4
4 Examine the role of corporate secretaryship and specific conditions K4
5 Outline corporate level meetings with regard to duties of company secretary, K2
drafting correspondence, Notice, Agenda and Minutes
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Formation of Companies – promotion – Meaning – Promoters – their functions – Duties of
Promoters – Incorporation – Meaning – certification of Incorporation – Memorandum of
Association – Meaning – Purpose – Alteration of Memorandum – Doctrine of Ultravires – Articles
of Association - Meaning – Forms – Contents – Alteration of Article – Relationship between
Articles and Memorandum – Doctrine of Indoor Management – Exceptions to Doctrine of Indoor
Management – Prospectus – Definitions – Contents – Deemed Prospectus – Misstatement in
prospectus – Kinds of Shares and Debentures.

Unit:2 Title of the Unit (Capitalize each Word) 10-- hours


Directors – Qualification and Disqualification of Directors – Appointment of Directors – Removal
of Directors – Director’s remuneration – Powers of Directors – Duties of Directors – Liabilities of
Directors

Unit:3 Title of the Unit (Capitalize each Word) 10-- hours


Winding up – Meaning, Modes of Winding up – Compulsory Winding up by the court – voluntary
Winding up – Types of Voluntary Winding up – members voluntary Winding up – Creditors
voluntary Winding up – Winding up subject to supervision of the court – Consequences of
Winding up(General).

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Company Secretary – Who is a secretary – Types – Positions – Qualities – Qualifications –
Appointments and Dismissals – Power – Rights – Duties – Liabilities of a Company Secretary –
Role of a Company Secretary – (1) As a statutory officer, (2) As a Co-Coordinator, (3) As an
Administrative Officer.

Unit:5 Title of the Unit (Capitalize each Word) 8-- hours


Kinds of Company meetings – Board of Directors Meeting – Statutory meeting – Annual General
meeting – Extra ordinary General meeting - Duties of a Company Secretary to all the company
meetings – Drafting of Correspondence – Relating to the meetings – Notices - Agenda Chairman’s
speech – Writing of Minutes.
Page 35 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars - webinars

Total Lecture hours 60-- hours


Text Book(s)
1 M.C.Shukla and S.S.Gulshan
S.S.Gulshan----Principles of Company Law --- S.Chand & Co.,
2 M.C.Shukla and S.S.Gulshan ---- S.Chand & Co.,
Reference Books
1 N.D.Kapoor----Company
Company Law--- Sultan Chand & Sons
2 M.C.Kuchhal---- Secretarial Practice --- Vikas Publications

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2
4

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CO1 S L S S M
CO2 S S M M S
CO3 S M M S S
CO3 S S M S S
CO3 S S S S S

Page 36 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code Business Communication L T P C
Core-12 3 3
Syllabus
Pre-requisite Basic knowledge on business communication 2021-22
Version
Course Objectives:
The main objectives of this course are:
1. To conceptualize business communication
2. To write effective trade letters
3. To prepare effective banking correspondence
4. To execute effective company secretarial correspondence
5. To assist prepare resumes and prepare for interviews
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Outline the importance of effective business communication K2
2 Understand the intricacies of responding to business related queries K2
3 Categorizing effective correspondence with banks, insurance and K3
agencies
4 Examine effective response to company secretarial correspondence K4
5 Analyze new innovative and effective ideas for business K4
communication
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each Word) 8 hours


Business communication: Meaning – importance of Effective Business Communication –
Modern Communication Methods – Business Letters: Need – Functions – Kinds – Essentials of
Effective Business Letters – Layout.

Unit:2 Title of the Unit (Capitalize each Word) 9 hours


Trade Enquiries - Orders and their Execution - Credit and Status Enquiries –
Complaints and Adjustments - Collection Letters - Sales Letters - Circular Letters

Unit:3 Title of the Unit (Capitalize each Word) 8 hours


Banking Correspondence - Insurance Correspondence - Agency Correspondence.

Unit:4 Title of the Unit (Capitalize each Word) 7 hours


Company Secretarial Correspondence (Includes Agenda, Minutes and Report Writing)

Unit:5 Title of the Unit (Capitalize each Word) 11 hours


Application Letters - Preparation of Resume - Interview: Meaning - Objectives and
Techniques of various types of Interviews – Public Speech – Characteristics of a good speech –
Business Report Presentations.

Unit:6 CONTEMPORARY ISSUES 2 hours


Assignments, Seminar, Group Discussion, Current Affairs / Quiz / Self Study Component
Total Lecture hours 45 hours
Text Book(s)
1 Rajendra Pal Korahill. “Essentials of Business Communiation”, Sultan Chand & Sons, New
Delhi, 2006.
2 Ramesh, MS, & C.C Pattanshetti, “Business Communication”, R.Chand & Co., New Delhi,
2003.
Page 37 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Reference Books
1 Rodriquez M V, “Effective Business Communication Concept” Vikas Publishing Company,
2003.
Related Online Contents
1
2
3
4
Course Designed By:

Mapping with Programme Outcomes


COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO3 S S S S S
CO3 S S S S S
CO4 M S S S S
CO5 S S S S S

Page 38 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Fifth
Semester

Page 39 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Core- 13 Corporate Accounting- II 4 4
Syllabus
Pre-requisite Basic knowledge in Company Accounts
rsion
Course Objectives:
1. To understand the concept of mergers and acquisitions
2. To familiarize with holding company accounts
3. To prepare the final accounts of banking companies
4. To prepare the accounts of insurance companies
5. To assist the preparation of electricity companies accounts
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall various concepts and methods of preparing accounts under mergers and K1
acquisitions
2 Understand various methods of preparing holding company accounts K2
3 Understand various methods of preparing and assessing final accounts of banking K2
companies
4 Analyze the final accounts of insurance companies K4
5 Analyze the accounting statements of electricity companies K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze

Unit:1 Title of the Unit (Capitalize each Word) 20-- hours


Accounting for Mergers and Amalgamation – Absorption and External Reconstruction

Unit:2 Title of the Unit (Capitalize each Word) 18-- hours


Holding Company Accounts - Consolidation of Balance Sheets with treatment of Mutual Owings,
Contingent Liability, Unrealized Profit, Revaluation of Assets, Bonus issue and payment of
dividend (Inter Company Holdings excluded).

Unit:3 Title of the Unit (Capitalize each Word) 17-- hours


Banking Company Accounts - Preparation of Profit and Loss Account and Balance Sheet (New
format only) - Rebate on Bills Discounted - Classification of Advances - Classification of
Investments.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Insurance Company accounts: General Insurance and Life Insurance - Under IRDA 2000

Unit:5 Title of the Unit (Capitalize each Word) 18-- hours


Statements of Accounts for Electricity Companies – Treatment of Repairs and Renewals -
Accounting Standards – Financial Reporting Practice (Theoretical Aspects)

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars
Total Lecture hours 90-- hours

Page 40 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Text Book(s)
1 S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, New Delhi. 5.
Shukla M.C.
2 Gupta R.L. & Radhaswamy M. ,”Corporate Accounts “, Theory Method and Application-13th
Revised Edition 2006, Sultan Chand & Co., New Delhi
3 Dr. M.A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy, Part-I”, Himalaya
Publications, New Delhi.2003.
Reference Books
1 Gupta R.L. & Radhaswamy M., “Corporate Accounts”, Theory Method and Application-13th
Revised Edition 2006, Sultan Chand & Co., New Delhi.
2 Grewal T.S.& Gupta S.L., “Advanced Accountancy”, S. Chand & Co., New Delhi
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1
2
4
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CO1 S M S M S
CO2 S M M M S
CO3 S S S S S
CO4 M M S S S
CO5 M M S S S

Page 41 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code Human Resource Management L T P C


Core-14 4 4
Basic knowledge on human resource Syllabus
Pre-requisite 2020
management. Version
Course Objectives:
The main objectives of this course are:
1. To understand the role of human resource management
2. To know the steps in human resource planning
3. To execute proper recruitment and selection
4. To know about induction programming and performance appraisal
5. To know about career planning and development
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recalling the concepts of human resource management K1
2 Understanding the steps in human resource planning K2
3 Understanding recruitment and selection in companies K2
4 Comparing induction programming and performance appraisal K2
5 Understanding career planning and development K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze

Unit:1 15 hours
Human Resource Management - meaning, nature, scope and objective - Functions of HRM -
The Role & status of HR manager – Organisation of HR department - Strategic HRM

Unit:2 15 hours
Human Resource Planning - Job Analysis - Importance & benefits - Job analysis process- - Job
description - Role analysis - Job specification

Unit:3 15 hours
Recruitment and Selection - Factors affecting Recruitments, Sources of Recruitment - Alternative to
Recruitment - Definition and Importance of Selection. Stages involved in Selection Process - Types
of Selection Tests and Types of Interviews.

Unit:4 15 hours
Meaning and benefits of Induction, Content of an Induction Program - Training and Development.-
Performance appraisal - Job evaluation and merit rating - Promotion - Transfer and demotion

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SCAA DATED: 23.06.2021

Unit:5 13 hours
Career Planning & Development - Stages in Career Planning - Internal and External Mobility
of Employees – Meaning and Sources of Employee Grievance – Grievance Handling Systems –
Meaning & Process of Collective Bargaining – Indiscipline, Settlement Machinery of Industrial
Conflicts.

Unit:6 CONTEMPORARY ISSUES 2 hours


Assignments, Seminar, Group Discussion, Current Affairs / Quiz / Self Study Component
Total Lecture hours 75 hours
Text Book(s)
1 Rao, S. (2014). – Essentials of Human Resource Management & Industrial Management &
Industrial Management: Text & Cases. New Delhi: Himalaya Publication.
2 VSP.Rao – Human Resource Management.
3 B.Nandhakumar – Industrial Relations Labour Welfare and Labour Laws- Vijay Nicole
Imprints.

Reference Books
1 Basak, S.P. (2012) – Human Resource Management: Text & Cases. New Delhi: Pearson
Related Online Contents
1
2
3
4
Course Designed By:

Mapping with Programme Outcomes


COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO3 S S S S S
CO3 S S S S S
CO4 M S S S S
CO5 S S S S S

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Core- 15 Income tax law and practice 4 4
Syllabus
Pre-requisite Basic knowledge in law
Version
Course Objectives:
The main objectives of this course are to:
1. To understand the basic terminologies in Taxation
2. To understand the various concepts of income tax.
3. To compute the self assessment involved in taxation process.
4. To familiarize with calculation if income under different heads
5. To understand the process of set off and carry forward of losses while computing total income
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Outline the various terminologies related to income tax K1
2 Understand the method of calculating and levying tax K2
3 Apply the various tax laws and available provisions in tax computations K3
4 Evaluate the set off and carry forward of losses while calculating personal income K5
5 Analyze self-assessment of income and tax computation K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each Word) 20-- hours


Income Tax Act – Definition of Income – Assessment year – Previous Year – Assessee – Scope
of Income – Charge of Tax – Residential Status – Exempted Income.

Unit:2 Title of the Unit (Capitalize each Word) 18-- hours


Heads of Income: Income from Salaries – Income from House Property.

Unit:3 Title of the Unit (Capitalize each Word) 17-- hours


Profit and Gains of Business or Profession – Income from Other Sources.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Capital Gains – Deductions from Gross Total Income.

Unit:5 Title of the Unit (Capitalize each Word) 18-- hours


Set off and Carry forward of losses – Aggregation of Income- Computation of Tax liability –
Assessment of Individuals.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars
Total Lecture hours 90-- hours

Page 44 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Text Book(s)
1 Gaur and Narang, “Income Tax Law and Practice” Kalyani publishers New Delhi
Reference Books
1 Dr. HC Mehrotra, “Income
“Income-tax Law and Accounts” Sahithya Bhavan publishers
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1
2
4
Course Designed By:

Mapping Programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S L L L
CO2 S S L M M
CO3 S M M L L
CO4 S S S L L
CO5 S S M L L

Page 45 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code Retail Management L T P C


Core-16 4 4
Basic knowledge on retail business Syllabus
Pre-requisite 2020
management. Version
Course Objectives:
The main objectives of this course are:

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Outline the nature and significance of retail organization K2
2 Recall the human resource environment in retailing organization K2
3 Understand the financial dimensions of operational management K2
4 Analyze the operational dimensions and risk management K4
5 Examine the ethics in retail organization K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Nature and Significance of Management - Objectives of Management - Functions of
Management - Setting up a Retail Organization- Factors to be considered in Planning, Assessing a
Retail Organization.

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Human Resources Environment of Retailing- Recruiting and Selecting Retail Personnel.
Compensating Retail Personnel, Supervision of Retail Personnel.

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Financial Dimensions of Operations Management - Profit Planning - Asset Management-
Preliminary Budget Decisions and Ongoing Budgeting Process.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Operational Dimensions - Store Security – Insurance – Credit Management – Computerization –
Outsourcing – Risk Management.

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Ethics in Retail Management – Ethical Values – Social Responsibility, Ethical Values in
relation to Customers, Community & General Public, Employees, Business Partners and Shareholders
– Consumerism.

Page 46 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Unit:6 CONTEMPORARY ISSUES 2 hours


Assignments, Seminar, Group Discussion, Current Affairs / Quiz / Self Study Component
Total Lecture hours 75 hours
Text Book(s)
1 Retail Management - GribsonG. Vedamani, Jaicopublishing House, 2005
2 Retailing Management Text & Cases - Swapna Pradhan, The McGraw-Hill Companies,2006

Reference Books
1 Retail Management Strategic approach – Barry, Berman, Joel R Evam-Pearson Education
(Singapore) 2002.
Related Online Contents
1
2
3
4
Course Designed By:

Mapping with Programme Outcomes


COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO3 S S S S S
CO3 S S S S S
CO4 M S S S S
CO5 S S S S S

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Sixth

Page 48 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code Cost and Management Accounting L T P C


Core/Elective/Supportive 4 4
Basic knowledge on cost and management Syllabus
Pre-requisite 2020
accounting Version
Course Objectives:
The main objectives of this course are:
1. To conceptualize the cost and management accounting
2. To assist preparation of cost sheet
3. To provide knowledge about financial statement analysis
4. To know the procedures of fund flow statement analysis
5. To understand about standard costing

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Outline the various concepts relating to management accounting K2
2 Analyze financial statements using ratio analysis K4
3 Evaluate the working capital management of companies K5
4 Comparing various alternatives using marginal costing and decision K2
making
5 Analyze new budget and budgetary control for organizations K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze

Unit:1 Title of the Unit (Capitalize each Word) 20-- hours


Meaning - definition-scope-Objectives- function-merits and demerits of Cost and Management
Accounting –distinction between cost, management and financial accounting - Elements of cost - cost
concepts and costs classification. (Theory questions only)

Unit:2 Title of the Unit (Capitalize each Word) 18-- hours


Preparation of cost sheet – stores control – ECQ – maximum, minimum, reordering levels – Pricing
of materials issues – FIFO, LIFO, AVARAGE COST, STANDARD PRICE – methods – labour cost
– remuneration and incentives. (Problems and Theory questions)

Unit:3 Title of the Unit (Capitalize each Word) 17-- hours


Financial statement Analysis - preparation of comparative and common size statements – analysis and
interpretation. Ratio analysis - classification of ratios- liquidity, profitability, solvency - inter firm
comparison. (Problems only)

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Fund flow analysis – cash flow analysis ( problems only)

Page 49 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Unit:5 Title of the Unit (Capitalize each Word) 18-- hours


Standard costing – variance analysis – material and labour variances Marginal costing – cost volume
profit analysis. (Problems and Theory questions)

Unit:6 CONTEMPORARY ISSUES 2 hours


Assignments, Seminar, Group Discussion, Current Affairs / Quiz / Self Study Component
Total Lecture hours 90 hours
Distribution of Marks : 20 marks theory and 80 marks Problems
Text Book(s)
1 Jain and Narang – Costing
2 Nigam and Sharma – cost accounting
3 RK Sharma & K. Gupta – Management Accounting

Reference Books
1 S.N.Maheswari – Management Accounting
Related Online Contents
1
2
3
4
Course Designed By:

Mapping with Programme Outcomes


COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO3 S S S S S
CO3 S S S S S
CO4 M S S S S
CO5 S S S S S

Page 50 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Core- 18 Principles of Auditing 4 4
Syllabus
Pre-requisite Basic knowledge in auditing
rsion
Course Objectives:
The main objectives of this course are to:
1. To understand the various concepts of auditing
2. To analyse the procedure for the conduct of internal audit
3. To familiarize with the process of valuing assets and liabilities
4. To understand the process of auditing the joint stock companies.
5. To understand the investigation mechanism of the companies
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Define the important concept and rules relating to auditing K1
2 Outline the techniques and applicability of internal audit K2
3 Analyze the valuation of assets and liabilities in business K4
4 Analyze the accounts and auditing the joint stock companies K4
5 Examine about investigation and auditing of computerized accounts K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Auditing– Origin – Definition – Objectives – Types – Advantages and Limitations – Qualities of
an Auditor – Audit Programmes

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Internal Control – Internal Check and Internal Audit –Audit Note Book – Working Papers.
Vouching – Voucher – Vouching of Cash Book – Vouching of Trading Transactions – Vouching
of Impersonal Ledger.

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Verification and Valuation of Assets and Liabilities – Auditor’s position regarding the valuation
and verifications of Assets and Liabilities – Depreciation – Reserves and Provisions – Secret
Reserves.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Audit of Joint Stock Companies – Qualification – Dis-qualifications – Various modes of
Appointment of Company Auditor – Rights and Duties – Liabilities of a Company Auditor – Share
Capital and Share Transfer Audit – Audit Report – Contents and Types.

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Investigation – Objectives of Investigation – Audit of Computerised Accounts – Electronic
Auditing – Investigation under the provisions of Companies Act.

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars
Total Lecture hours 75-- hours
Text Book(s)
1 B.N. Tandon, “Practical Auditing” ,S Chand Company Ltd
Reference Books
1 .R.M De Paula, “Auditing-the English language Society and Sir Isaac Pitman and Sons
Ltd,London
2 Spicer and Pegler, “Auditing: Khatalia’s Auditing” 4. Kamal Gupta, “Auditing “ , Tata
Mcgriall Publications
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1
2
4
Course Designed By:

Mapping with programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S M M
CO3 S S M S S
CO4 S S S S S
CO5 S S M S S

Page 52 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code E-Business L T P C


Core/Elective/Supportive 4 4
Syllabus
Pre-requisite Basic knowledge on e-business 2020
Version
Course Objectives:
The main objectives of this course are:
1. Know the basics of electronic business, e-commerce in India and about internet.
2. Make the students to have thorough knowledge of applications of intranet and extranet.
3. Aware of security threats of e-business, encryption and cryptography.
4. Gain the knowledge about electronic payment systems.
5. Make the students to develop the business models in e-business.

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Understand the basic concepts about electronic business and electronic K2
commerce in India
2 Recall and remember the composition and applications of intranet and K1
extranet.
3 Aware of security threats like encryption, cryptography, public key and K2
private key cryptography etc.,
4 To gain knowledge about electronic payment systems like smart cards K2
and electronic fund transfer.
5 Apply the models based on electronic business and learn about emerging K3
trends in e-business.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each word) 20 hours


Introduction to E-Business: Electronic Business, Electronic Commerce, Electronic Commerce
Models, Types of Electronic Commerce, Value Chains in Electronic Commerce, E-Commerce in
India. Internet, World Wide Web, Internet Architectures, Internet Applications, Web Based Toolsfor
Electronic Commerce.

Unit:2 Title of the Unit (Capitalize each word) 18 hours


Intranet, Composition of Intranet, Business Applications on Intranet, Extranets Electronic Data
Interchange, Components of Electronic Data Interchange, Electronic Data Interchange
Communication Process.

Unit:3 Title of the Unit (Capitalize each word) 17 hours


Security Threats to e-business, Security Overview, Electronic Commerce Threats, Encryption,
Cryptography, Public Key and Private Key Cryptography, Digital Signatures, Digital Certificates,
Security Protocols over Public Networks: HTTP, SSL, Firewall as Security Control, Public Key
Infrastructure (PKI) for Security, Prominent Cryptographic Applications.

Page 53 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Unit:4 Title of the Unit (Capitalize each word) 15 hours


Electronic Payment System, Concept of Money, Electronic Payment System, Types of Electronic
Payment Systems, Smart Cards and Electronic Payment Systems, Infrastructure Issues in EPS,
Electronic Fund Transfer.

Unit:5 Title of the Unit (Capitalize each word) 18 hours


E-Business
Business applications & Strategies – Business Models & Revenue Models over Internet,
Emerging Trends in e-Business,
Business, e-Governance, Digital Commerce, Mobile Commerce, Strategies
for Business over Web, Internet based Business Models.

Unit:6 CONTEMPORARY ISSUES 2 hours


Assignments, Seminar, Group Discussion, Current Affairs / Quiz / Self Study Component
Total Lecture hours 90 hours
Text Book(s)
1 Whitely, David (2000). ee-Commerce Strategy, Technologies and Applications. Tata McGraw
Hill.
2 Schneider Gary P. and Perry, James T(1st Edition 2000). Electronic Commerce. Thomson
Learning.
Related Online Contents
1
2
3
Course Designed By:

Mapping with Programme Outcomes


COs PO1 PO2 PO3 PO4 PO5
CO1 S M S S M
CO3 S M S S S
CO3 S S M S M
CO4 M S S S M
CO5 S S S S S

Page 54 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Elective
Papers

Page 55 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Elective 1 Entrepreneurial development 4 4
Syllabus
Pre-requisite Basic knowledge about entrepreneurship 2020
rsion
Course Objectives:
The main objectives of this course are to:
1. To understand the basic concepts of entrepreneurship and related initiatives
2. To provide insights about the setting up of startups
3. To familiarize with the institutional services to entrepreneur
4. To provide knowledge about various financial support available to the entrepreneurs
5. To provide knowledge about various subsidies and incentives available for entrepreneurs
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the importance and role of entrepreneurship as an economic activity K1
2 Compare the various forms of setting up a startup K2
3 Understand the various institutional services to entrepreneur K2
4 Analyze the various financial support available to the entrepreneurs K4
5 Analyzing the various subsidies and incentives available for entrepreneurs K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Concept of entrepreneurship : Definition Nature and characteristics of entrepreneurship – function
and type of entrepreneurship phases of EDP. Development of women entrepreneur & rural
entrepreneur – including self employment of women council scheme.

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


The start-up process, Project identification – selection of the product – project formulation
evaluation – feasibility analysis, Project Report.

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Institutional service to entrepreneur – DIC, SIDO, NSIC, SISI, SSIC, SIDCO – ITCOT, IIC,
KUIC and commercial bank.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Institutional finance to entrepreneurs : IFCI, SFC, IDBI, ICICI, TIIC, SIDCS, LIC and GIC, UTI,
SIPCOT – SIDBI commercial bank venture capital.

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Incentives and subsidies – Subsidied services – subsidy for market. Transport – seed capital
assistance - Taxation benefit to SSI role of entrepreneur in export promotion and import
substitution.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars
Total Lecture hours 75-- hours

Page 56 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Text Book(s)
1 Entrepreneurial Development – C.B.Gupta and N.P.Srinivasan
2 Fundamentals of Entrepreneurship and Small Business –Renu Arora & S.KI.Sood
Reference Books
1 Entrepreneurial Development – S.S.Khanka 4. Entrepreneurial Development – P.Saravanavel
2 Entrepreneurial Development – S.G.Bhanushali
3 Entrepreneurial Development – Dr.N.Ramu
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]]
1
2
4
Course Designed By:

Mapping program outcomes


PO1 PO2 PO3 PO4 PO5
CO1 M S M S S
CO2 S S S S S
CO3 S S M M S
CO4 M M S S S
CO5 S M S S S

Page 57 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code Organisational Behaviour L T P C


Elective 2 4 4
Syllabus
Pre-requisite Basic knowledge on organizational behaviour. 2020
Version
Course Objectives:
The main objectives of this course are:
1. Understand and apply importance and scope of organizational psychology.
2. Make the students to be gather knowledge on the factor affecting perception.
3. Provide insight knowledge about job satisfaction and importance of employee attitude
and behaviour.
4. Gain the knowledge on experiment and group dynamics and types of conflict.
5. Analyze the leadership quality, theories and importance of counselor.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the importance of organizational psychology and K2
personality test.
2 Know the basic concepts of financial and non-financial motivation K1
theory.
3 Understanding of job satisfaction and importance of employee attitude K2
and behaviour.
4 To gain knowledge on types of conflict and style & training for K2
supervisors.
5 Analyze the types of leadership and theories like trait, managerial grid, K4
fiedder’s contingency.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze;

Unit:1 Title of the Unit (Capitalize each word) 15 hours


Importance and scope of organisational psychology - Individual differences – Intelligence tests
Measurement of intelligence - Personality tests - nature, types and uses.

Unit:2 Title of the Unit (Capitalize each word) 15 hours


Perception - Factors affecting perception - Motivation - theories - financial and non- financial
motivation - techniques of motivation - Transactional Analysis - Brain storming.

Unit:3 Title of the Unit (Capitalize each word) 15 hours


Job satisfaction - meaning - factors, Morale - importance - Employee attitude and behaviour and
their significance to employee productivity - Job enrichment - job enlargement.

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Unit:4 Title of the Unit (Capitalize each word) 15 hours


Hawthorne Experiment - importance - Group Dynamics - Cohesiveness. Conflict - Types o f
Conflict - Resolution of conflict - Sociometry - Group norms - supervision
upervision - Style - Training for
supervisors.

Unit:5 Title of the Unit (Capitalize each word) 13 hours


Leadership - types - theories - Trait, Managerial Grid, Fiedder’s contingency. Counseling - meaning
- Importance of counselor - types or counseling - merits or counseling.

Unit:6 CONTEMPORARY ISSUES 2 hours


Assignments, Seminar, Group Discussion, Current Affairs / Quiz / Self Study Component
Total Lecture hours 75 hours
Text Book(s)
1 Keith Davis – Human Behaviour at Work
2 Ghos – Industrial Psychology Fred
3 Luthans – Organisational Behaviour

Reference Books
1 Boominathan B – Organisational Behaviour
Related Online Contents
1
2
3
Course Designed By:

Mapping with Programme Outcomes


COs PO1 PO2 PO3 PO4 PO5
CO1 S S S M S
CO3 M M S S S
CO3 M S S S M
CO4 S S S S S
CO5 S M S M M

Page 59 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Elective-3 Industrial law 4 4
Syllabus
Pre-requisite Basic industrial law
Version
Course Objectives:
The main objectives of this course are to:
1. To understand about factories act
2. To know about workman compensation act
3. To know about payment of bonus act
4. To understand about employees provident fund and miscellaneous provisions act
5. To provide information about payment of gratuity act

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Recalling various concepts of factories act K1
2 Explaining the provisions of workman compensation act K1
3 Discussing the payment of bonus act K1
4 Describing the employee provident fund and miscellaneous provisions act K1
5 Understanding about information and payment of gratuity act K1
K1 - Remember; K2 - Undestand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Factories Act, 1948

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Workmen’s compensation Act, 1923

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


The Payment of Bonus Act, 1965

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


The Employees Provident Fund and Miscellaneous Provisions Act, 1952

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


The Payment of Gratuity Act, 1972

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 75-- hours


Text Book(s)
1 A textbook of Mercantile Law , P.P.S. Gonga , S.Chand 2008
2 Business and Corporate Law, C.C.Bansal , Excel Books 2007

Page 60 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Reference Books
1 Mercantile Law , M.C.Kuchhal , Vikas publishing house 6th edition
2 Elements of Industrial Law , N.D.Kapoor, Sultan Chand & sons

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

Course Designed By:

Mapping with program outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S M M S
CO3 M S S S S
CO4 S M M S S
CO5 S S S S S

Page 61 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Elective-4 Business finance 4 4
Syllabus
Pre-requisite Basic knowledge in finance
version 2020
Course Objectives:
The main objectives of this course are to:
1. To understand the various concept relating to finance
2. To familiarize with the basics of financial planning
3. To analyze various sources and forms of finance
4. To understand the various dimensions of capital market and their components
5. To provide knowledge about capitalization and related theories
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Outline various concepts relating to finance K2
2 List the various techniques of financial planning K2
3 Analyze various sources and forms of finance K4
4 Examine the various dimensions of capital market and their components K4
5 List the capitalization concept and related theories for decision making K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Business Finance: Introduction – Meaning – Concepts - Scope – Function of Finance
Traditional and Modern Concepts – Contents of Modern Finance Functions

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Financial Plan: Meaning - Concept – Objectives – Types – Steps – Significance – Fundamentals

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Sources and Forms of Finance: Equity Shares, Preference Shares, Bonds, Debentures and Fixed
Deposits – Features – Advantages and Disadvantages- Lease Financing: Meaning – Features –
Forms – Merits and Demerits.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Capital Structure – Cardinal Principles of Capital structure – Trading on Equity – Cost of Capital –
Concept – Importance – Calculation of Individual and Composite Cost of Capital.

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Capitalisation - Bases of Capitalisation – Cost Theory – Earning Theory – Over Capitalisation –
Under Capitalisation : Symptoms – Causes – Remedies – Watered Stock – Watered Stock Vs.
Over Capitalisation.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars
Total Lecture hours 75-- hours

Page 62 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Text Book(s)
1 Essentials of Business Finance - R.M. Sri Vatsava
2 Financial Management - Saravanavel
Reference Books
1 Financial Management - L.Y. Pandey
2 Financial Management - M.Y. Khan and Jain
3 Financial Management - S.C. Kuchhal
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1
2
4
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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Course code TITLE OF THE COURSE L T P C
Elective-5 Business environment 4 4
Syllabus
Pre-requisite Basic business knowledge
version
Course Objectives:
The main objectives of this course are to:
1. To recall various concepts related to business environments
2. To provide an overview about economic trends
3. To discuss the problem of poverty and unemployment
4. To analyze the role of government in economy
5. To discuss about the five year plans

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Recall various concepts of business environment and components K1
2 Understand the various economic trends and business K2
3 Discussing the poverty and unemployment and injustices K2
4 Analyzing the role of government in economy towards regulations K4
5 Analysing the five year plans and policies related to resources allocation K4
K1 - Remember; K2 - Undestand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Indian business environment: concept, components, and importance

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Economic trends (overview): income; savings and investment; industry; trade and balance of
payments, money; finance; prices.

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Problems of growth; unemployment; poverty; regional imbalances; social injustice; inflation;
parallel economy; industrial economy; industrial sickness.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Role of government: monetary and fiscal policy; industrial policy; industrial licensing,
privatization; devaluation; export-import policy; regulation of foreign investment; collaborations
in the light of recent changes.

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


The current five-year plan: major policies; resource allocation.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 75-- hours


Text Book(s)

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
1 Sundaram and black: The International Business Environment; Prentice Hall, New Delhi.
2 Agarwal A.N.: Indian Economy; Vikas Publishing House, Delhi

Reference Books
1 Khan Farooq A: Business and society; S. Chand, Delhi.

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

Course Designed By:

Mapping with program outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S M S M S
CO2 S S M M S
CO3 M S S S S
CO4 S S M S S
CO5 S S M S S

Page 65 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Elective 6 Brand management 4 4
Syllabus
Pre-requisite Basic knowledge in marketing 2020
rsion
Course Objectives:
The main objectives of this course are to:
1. To understand the basic concepts of branding
2. To compare and analyze brand positioning and brand image building
3. To analyze the impact of brand on customer behavior
4. To familiarize with brand rejuvenation and monitoring
5. To provide insight on essential branding strategies
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the basic concepts of branding and related terms K1
2 Compare brand image building and brand positioning strategies K2
3 Analyze the impact of brand, brand loyalty and brand audit. K4
4 Explain the brand rejuvenation and brand monitoring process K4
5 Apply various strategies for brand building and monitoring K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Introduction- Basic understanding of brands – concepts and process – significance of a brand –
brand mark and trade mark – different types of brands – family brand, individual brand, private
brand – selecting a brand name – functions of a brand – branding decisions – influencing
factors.

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Brand Associations:Brand vision – brand ambassadors – brand as a personality, as trading asset,
Brand extension – brand positioning – bPrangde i6
m6agoef b7u7ilding

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty programmes –
brand equity – role of brand manager – Relationship with manufacturing - marketing- finance -
purchase and R & D – brand audit

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Brand Rejuvenation: Brand rejuvenation and rere-launch,
launch, brand development through acquisition
takes over and merger – Monitoring brand performance over the product life cycle. Co-branding.

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


Brand Strategies: Designing and implementing branding strategies – Case studies

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars
Total Lecture hours
rs 75-- hours

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Text Book(s)

1 Kevin Lane Keller, “Strategic brand Management”, Person Education, New Delhi, 2003.
2 Lan Batey Asian Branding – “A great way to fly”, Prentice Hall of India, Singapore 2002
3 Jagdeep Kapoor, Brandex, Biztantra, New Delhi, 2005
Reference Books
1 Jean Noel, Kapferer, “Strategic brand Management”, The Free Press, New York, 1992
2 Paul Tmeporal, Branding in Asia, John Wiley & sons (P) Ltd., New York, 2000
3 S.Ramesh Kumar, “Managing Indian Brands”, Vikas publishing House (P) Ltd., New Delhi,
2002
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1
2
4
Course Designed By:

Mapping program outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S M S S S
CO2 S S S M S
CO3 S S M M M
CO4 S S S S M
CO5 S S M S S

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Elective 7 Financial markets and Institutions 4 4
Syllabus
Pre-requisite Basic knowledge about financial market 2020
rsion
Course Objectives:
The main objectives of this course are to:
1. To understand the basic concepts of financial market
2. To analyze the working and components of corporate securities market
3. To evaluate the functioning of stock exchanges in India
4. To evaluate the role of banks and intermediaries in financial market
5. To provide insights about the new models and innovative trends in financing
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Define the basic concepts of financial market K1
2 Analyze the working and components of corporate securities market K4
3 Explain the functioning of stock exchanges in India K4
4 Explain the role of banks and intermediaries in financial market K4
5 Apply various trends and new modes in financing K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Financial Markets – Structure of Financial Markets – Financial Investment – Money Market in
India – Indian Capital Markets – Difference between Money Market and Capital Market –
Classification and object of Indian Money Markets and Structure of Capital Markets.

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Markets for Corporate Securities – New Issue Markets – Functions Issue Mechanism – Merchant
Banking - Role and Functions of Merchant Bankers in India – Under writing.

Unit:3 Title of the UP


niat g(C
e a6p9itaolfiz7e7each Word) 15-- hours
Secondary Markets – Stock Exchange – Role of Secondary Market – Trading in Stock Exchange –
Various Speculative Transactions – Role of SEBI – Regulation of Stock Exchange.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI – LIC –
GIC – UTI – Mutual Funds – Investments Companies.

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


New Modes of Financing – Leasing as Source of Finance – Forms of leasing – Venture Capital –
Dimension Functions – Venture Capital in India – Factoring – Types – Modus Operandi of
Factoring – Factoring as Source of Finance – Securitisation of assets – Mechanics of Securitisation
Utility of Securitisation – Securitisation in India,

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B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars - webinars
Total Lecture hours 75-- hours
Text Book(s)
1 Essentials of Business Finance - R.M. Sri Vatsava
2 Financial Management - Saravanavel
3 Financial Management - M.Y. Khan and Jain
4 Financial Management Theory and Practice - Prasanna Chandra
Reference Books
1 Financial Management - L.Y. Pandey
2 Financial Management - S.C. Kuchhal
3 Principles of Financial Management - S.N. Maheshwari
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1
2
4
Course Designed By:

Mapping programme outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S M S S S
CO2 S M S S S
CO3 S S M S S
CO4 S S S M M
CO5 S M S S S

Page 69 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Elective-8 Cyber Law 4 4
Syllabus
Pre-requisite Basic law
rsion
Course Objectives:
The main objectives of this course are to:
1. To conceptualize about cyber law
2. To provide information about various security aspects
3. To provide insights about various evidence aspects
4. To provide knowledge about global trends in cyber law
5. To provide insights about IT act 2000

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Recalling various provisions of cyber law K1
2 Understanding various security aspects K2
3 Explaining various evidence aspects K2
4 Comparing global trends in cyber law K2
5 Describing insights about information technology act K2
K1 - Remember; K2 - Undestand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 15-- hours


Cyber Law: Introduction- Concept of Cyberspace-E-Commerce in India-Privacy
Privacy factors in E-
E
Commerce-cyber law in E-Commerce
Commerce-Contract Aspects.

Unit:2 Title of the Unit (Capitalize each Word) 15-- hours


Security Aspects: Introduction
Introduction-Technical aspects of Encryption-Digital Signature-Data
Signature Security.
Intellectual Property Aspects: WIPO-GII-ECMS-Indian Copy rights act on soft propriety works-
Indian Patents act on soft propriety works.

Unit:3 Title of the Unit (Capitalize each Word) 15-- hours


Evidence Aspects: Evidence as part of the law of procedures –Applicability
Applicability of the law of
Evidence on Electronic Records
Records-The Indian Evidence Act1872.Criminal aspect: Computer
Crime-Factors influencing Computer Crime- Strategy for prevention of computer crime-
Amendments to Indian Penal code 1860.

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Global Trends- Legal frame work for Electronic Data Interchange: EDI MechanismElectronic
Data Interchange Scenario in India

Unit:5 Title of the Unit (Capitalize each Word) 13-- hours


The Information
ation Technology Act 2000
2000-Definitions-Authentication
Authentication of Electronic Records-
Records
Electronic Governance-Digital
Digital Signature Certificates.

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars
Page 70 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Total Lecture hours 75-- hours


Text Book(s)
1 The Indian Cyber Law : Suresh T.Viswanathan,
Bharat Law House, New Delhi

Reference Books
1
2

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
2
4

Course Designed By:

Mapping with program outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S M S M S
CO2 S S M M S
CO3 M S S S S
CO4 S M M S M
CO5 S S M S S

Page 71 of 73
B.Com.(Business Administration)
ministration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Course code TITLE OF THE COURSE L T P C


Elective - 9 Investment management 4 - - 4
Syllabus 2021-22
Pre-requisite Basic investment knowledge
version
Course Objectives:
The main objectives of this course are to:
1. To understand various alternatives of investment
2. To understand about classification of investment market
3. To perform fundamental analysis before investing
4. To evaluate various types of fundamental analysis
5. To understand about optimum portfolio construction and management

Expected Course Outcomes:


On the successful completion of the course, student will be able to:
1 Recalling various alternatives of investment K1
2 Comparing the features of various investment markets K2
3 Analyzing investments using fundamental analysis K4
4 Applying technical analysis for evaluating investments K3
5 Analysing an optimum portfolio for investment K4
K1 - Remember; K2 - Undestand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Title of the Unit (Capitalize each Word) 20-- hours


Investment Choices and Alternatives; Forms of Investment; Investment in Financial Assets;
Money market and Capital Market Investment Instruments; Investment Objectives;
Objectives Investment-
Return and Risk;

Unit:2 Title of the Unit (Capitalize each Word) 18-- hours


Investment Market; Primary and Secondary Markets; New Issue Market; Listing of Securities;
Operations of India Stock Market; Cost of Investing in Securities; Mech
Mechanics
anics of Investing;
markets and Brokers; Regulation and Control over investment market; Role and Guidelines of
SEBI;

Unit:3 niat g(C


Title of the UP e a7p5ito
alfiz7e7each Word) 17-- hours
Fundamental Analysis; Valuation Theories of Fixed and Variable Income Securities Risk Analysis
in Investment Decision; Systematic and Unsystematic Risk;

Unit:4 Title of the Unit (Capitalize each Word) 15-- hours


Stock Market Analysis- Technical Approach; Efficient Market Theory; Weak and Semi
Semi-strong form of
Efficient Market; Investment decision making under Efficient market Hypothesis

Unit:5 Title of the Unit (Capitalize each Word) 18-- hours


Introduction to Portfolio Management – An Optimum portfolio Selection Problem, Markowitz
Portfolio Theory, Sharpe: Single In
Index Model; Capital Asset Pricing Model

Page 72 of 73
B.Com.(Business Administration) 2021-22 only - Affiliated Colleges - Annexure No.45(S)
SCAA DATED: 23.06.2021

Unit:6 Contemporary Issues 2 hours


Expert lectures, online seminars - webinars

Total Lecture hours 90-- hours


Text Book(s)
1 Alexander, Gordon J. and Sharpe, William F. (1989), “Fundamental of Investments”, Prentice
Hall Inc, Englewood Cliffs, New Jersey. (Pearson Education). 6. Haugen, Robert, H. (198),
“Modern Investment Theory”, Prentice Hall Inc, Englewood Cliffs, New Jersey. (Pearson
Education).
2 Ballad, V. K, (2005), “Investment Management Security Analysis and Portfolio Management”, 8th Ed,
S. Chand, New Delhi.
3 Elton, Edwin, J. and Gruber, Martin, J. (1984), “Modern Portfolio theory and

Reference Books
1 Fischer, Donald, E. and Jordan, Ronald, J. (1995), “Security Analysis and Portfolio
Management”, 6th Ed, Pearson Education.
2 Fuller, Russell, J. and Farrell, James, L. (1993), “Modern Investment and Security
Analysis”, McGraw Hill, New York.

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]


1
Course Designed By:

Mapping Course objectives and course outcomes


PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S S
CO3 M S M S S
CO4 S S M M M
CO5 S M S S S

Page 73 of 73

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