Ramakrishna Mission Vivekananda College (Evening)

(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Grand Total – Subjects, Credit, Hours and Marks

Program Educational Objectives (PEOs)

On obtaining an undergraduate degree through this programme, the students will be able to:
PEO1 Acquire comprehensive professional skills which are required for commerce
graduates.
PEO2 Develop an understanding of various commerce functions such as Finance, Marketing,
Banking, Management and Taxation.
PEO3 Develop the proficiency to face the professional examinations like C.A, C.S and
CMA.
PEO4 Acquire management and entrepreneurial skills, by harnessing core competencies
tempered by values and ethics.
PEO5 Contribute to promote environmental sustainability and social inclusivity.

Program Specific Outcomes (PSOs)

An On completion of the B. Com Programme, the student will be able to:
PSO1
Apply legal provisions of various Acts relating to Trade and Commerce essential for
PSO2
the smooth conduct of business.
Audit and Calculate tax liability of Individuals, Firms and Corporates and the
PSO3
incidence of indirect taxation.
PSO4 Pursue professional courses (CA, CMA and CS), Law and Management Courses.
PSO5 Exhibit innovative business ideas and skills by perusing Entrepreneurship.

Program Outcomes (POs)

On completion of the Programme, the learner will be able to:
Acquire conceptual understanding of the subject, problem solving and application of
PO1
skills in the relevant field.
PO2 Develop critical and analytical thinking.
Undertake/ engage in employment oriented activities, development activities and
PO3
allied activities particularly in response to the needs of the society.
Instilling entrepreneurial spirit among the students along with ethics and business
PO4
orientation.
Understand the needs and to acquire the required competencies to support local, regional
PO5
and national development.

4
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

SEMESTER END EXAMINATION

QUESTION PAPER FORMAT AS PER BLOOM’S TAXONOMY
TIME: 3 Hrs. Maximum Marks: 75
Core / Major, Allied, Elective Papers
Section and Marks Verbs to be used Knowledge Level
Section – A (10 X 2 = 20 Marks)
Answer any Ten questions Choose, Define, Find, Identify, Indicate,
K 1 – Remembering
List, Label, Match, Name, State, What,
K 2 – Understanding
Minimum 2 Questions are to be When, Where, Which & Who
asked from each of the five units.
Section – B (5 X 5 = 25 Marks)
K 3 – Applying
Answer any Five questions Analyze, Classify, Determine, Discuss,
K 4 – Analyzing
Evaluate, Explain, Illustrate, Justify,
K 5 – Evaluating
Minimum 1 Question is to be asked Prepare, Show, Sketch, Solve & State
K 6 -- Creating
from each of the five units.
Analyze, Determine, Appraise,
Section C (2 X 15 = 30 Marks)
Develop, Assess, Differentiate, K 3 – Applying
Answer any Two questions
Elucidate, Elaborate, Classify, K 4 – Analyzing
Enumerate, Compare, Formulate, K 5 – Evaluating
Minimum 1 Question is to be asked
Construct, Interpret, Deduce, Justify & K 6 - Creating
from any four units.
Solve

Non-Major Elective
Section – B (5 X 5 = 25 Marks)
K 3 – Applying
Answer any Five questions Analyze, Classify, Determine, Discuss,
K 4 – Analyzing
Evaluate, Explain, Illustrate, Justify,
K 5 – Evaluating
Minimum 1 Question is to be asked Prepare, Show, Sketch, Solve & State
K 6 -- Creating
from each of the five units.
Analyze, Determine, Appraise,
Section C (5 X 10 = 50 Marks)
Develop, Assess, Differentiate, K 3 – Applying
Answer any Five questions
Elucidate, Elaborate, Classify, K 4 – Analyzing
Enumerate, Compare, Formulate, K 5 – Evaluating
Minimum 1 Question is to be asked
Construct, Interpret, Deduce, Justify & K 6 - Creating
from any four units.
Solve

5
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper - 01 FINANCIAL ACCOUNTING - I L T P C

Course Code UCMAM01 / BM01 / CM01 6 - - 5
Year FIRST YEAR SEMESTER: I
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Familiarizing the students in basic concepts of accounting.
› Enabling the students to learn the fundamental aspects of financial accounting and to acquire skills
portraying the financial position of the business.
› Giving insight on various approaches in current accounting practices.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1 – understand the accounting concepts and conventions as per Ind AS.
CO2 – Prepare Sole trading financial statements in accordance with generally accepted accounting principles.
CO3 - Demonstrate the understanding of the various methods of Providing depreciation.
CO4 – Exposed to accounting methods in Hire purchase and Instalment system.
CO5 - Ascertain the loss of stock and Loss of profit for the purpose of insurance Claims.
FINANCIAL ACCOUNTING - I
UNIT - I 15 hours
Accounting: Meaning – Definition – Scope – Need – Branches – Concepts – Conventions.
Introduction to Accounting Standards and Indian Accounting Standards (AS & Ind AS) - Objectives –
Benefits – Study of Ind AS1. Accounting in Computerised Environment – Features – Significance -
Concept of Grouping of Accounts – Accounting packages - Generating Accounting Reports and
Tally.
UNIT - II 20 hours
Preparation of Final Accounts of Sole Trading Concerns: Basic and Advanced Adjustments –
Distribution of Samples – Stock Destroyed by Fire – Goods Sent on Sale or Return Basis.
UNIT - III 20 hours
Depreciation Accounting (as per Ind AS-6): Depreciation - Meaning – Causes – Methods of
Providing Depreciation – Straight Line Method – Written Down Value Method – Change in Method
of Depreciation (with Prospective and Retrospective Effect).
UNIT - IV 20 hours
Hire Purchase System: – Definition – Features – Differences between Hire Purchase and Installment
Purchase System - Calculation of Interest – Calculation of Cash Price – Accounting treatment -
Default and Repossession – Complete and Partial Repossession - Hire Purchase Trading Account.
Installment Purchase System – Meaning – Accounting Treatment.
UNIT - V 15 hours
Insurance Claims: Introduction - Computation of Claim to be lodged for Loss of Stock – Abnormal
Items – Average Clause - Computation of Claim to be lodged for Loss of Profit.
Total Lecture Hours 90 Hours
(Problems: Theory = 80:20)

11
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S M
CO3 S S S S S
CO4 S S S S S
CO5 S M S S M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 [Link] & [Link] Advanced Accounting S. Chand & Sons
2 [Link] and [Link] Financial Accounting Kalyani Publishers
3. Gupta R.L. and Gupta V.K Advanced Accounting Sulthan Chand
4. Arulanandam. M & Ramanan K.S. Advanced Accountancy Himalaya Publishing
5. [Link] Vallabhan Computer Applications in Business S. Chand & Sons

BOOKS FOR REFERENCE

Sl.
Author(s) Title Publisher
No.
1 [Link] & [Link] Financial Accounting Margham Publications

JOURNALS
1. The Indian Journal of Accounting. ISSN 0927-1479, Indian Accounting Association
2. Journal of Cost Analysis & Parametrics. Print ISSN 1941-658X. Online ISSN 2160-4746.
3. The International Journal of Accounting. ISSN 1094-4060. E-ISSN- 2213-3933
E- LEARNING RESOURCES
1. [Link]
2. [Link]
3. [Link]
QUESTION PAPER PATTERN
be Answered
Questions to

Marks per
Questions
Problems

Question
Theory

Knowledge Total
Total

Pattern
Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create
INSTRUCTIONS TO THE QUESTION PAPER SETTER
Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from unit II, III, IV & V.
12
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper -02 BUSINESS ECONOMICS L T P C

Course Code UCMAM02 / BM02 / CM02 6 - - 4
YEAR FIRST YEAR SEMESTER-I
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Understanding the concepts of business economics.
› Enriching the knowledge of the students about the demand and supply, laws of production and
consumer behaviour.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able:
CO1 - To remember the concepts of basic economics.
CO2 - To understand utility theory, demand and supply and consumer behaviour theory
CO3 - To apply the knowledge of factors of production, economies and diseconomies of scale.
CO4 - To Analyse the cost classification and markets
CO5 - To understand the Macro Economics concepts.
BUSINESS ECONOMICS
UNIT - I 18 hours
Introduction to Economics: Definition (Wealth – Welfare – Scarcity – Growth) – Nature – Scope
of Business Economics – Micro and Macro-Economics - Features – Positive Economics and
Normative Economics – Inductive Method and Deductive Method – Production Possibility Frontier.
UNIT - II 18 hours
Consumer Behaviour: Utility theory – Law of Demand – Elasticity of Demand – Law of Supply –
Elasticity of Supply – Indifference Curve Analysis.
UNIT - III 18 hours
Producer Behaviour: Factors of Production – Law of Variable Proportions – Law of Returns to
Scale – Economies and Diseconomies.
UNIT - IV 18 hours
Costs and Markets: Cost Classification – Perfect Competition market- Imperfect Competition
market Price and Output Determination (Monopoly – Monopolistic – Oligopoly).
UNIT - V 18 hours
Macro Economics: National Income, Measurement of National Income, GDP, GNP,NNP –
Business Cycles –Inflation - Monetary Policy- Fiscal Policy.
Total Lecture Hours 90 Hours

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 M S S S S
CO4 S S M S L
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

13
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
1 Karl E Principles of Economics Pearson Education
2 Ray C. Fair N Economics: Principles and Applications Cengage Learning India Private
3 S. Sankaran Business Economics Sultan Chand & Sons Publication

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 H.L. Ahuja Modern Economics Sultan Chand & Sons Publications
2 R K Lekhi Business Economics Kalyani Publishers
3 Kenneth E Boulding Economic Analysis Harper& Brothers Publishers

JOURNALS:
1. Journal of Interdisciplinary Economics: SAGE journals
2. Advanced Micro Economic Theory: Financial Times/ Prentice Hall
3. Indian Journal of Economics and Business: Serials Publications - New Delhi.

EARNING RESOURCES:
1. https// link [Link]
2. https//[Link].
3. [Link]
4. [Link]
5. [Link]

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

14
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Allied Paper - 01 QUANTITATIVE TECHNIQUES L T P C

Course Code UCMAL01 / BL01 / CL01 6 - - 4
Year FIRST YEAR SEMESTER: I
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Facilitating the Relevance and Need of Statistics in Current Scenario
› Customizing the Importance of Business Statistics for the Commerce Students
› Applying Operations Research Techniques & Mathematics in business for decision making Process.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 - Gain an idea in the area of financial mathematics
CO2 – Understand the concepts and basis of statistics.
CO3 – Apply the probability techniques in decision making
CO4 – Give an insight in the area of decision theory for risk management
CO5 – Evaluate for the selection of the optimal alternatives.
QUANTITATIVE TECHNIQUES
UNIT - I 15 hours
Basic Mathematics: Indices and Logarithms – Permutation and Combinations (Simple Problems)
Financial Mathematics: Simple Interest – Compound Interest – Annuities - Bills of Exchange –
Discounting of Bills (Simple Problems Only).
UNIT - II 25 hours
Statistics: Meaning and Definition – Nature- importance of statistics in business.
Measures of Central Tendency: Arithmetic Mean – Median – Mode- Geometric Mean – Harmonic
Mean.
Dispersion: Mean Deviation – Quartile Deviation- Standard Deviation.
Skewness: Meaning- Karl Pearson’s co-efficient of Skewness- Bowley’s co-efficient of Skewness –
Moments and Kurtosis
UNIT - III 15 hours
Probability: Definition – Addition Theorem – Multiplication Theorem – Bayes’ Theorem, (without
Proof) –Random variable (Simple Problems Only)
Distributions: Binomial, Poisson and Normal Distribution (Simple Problems Only).
UNIT - IV 15 hours
Decision Theory: Basic Concepts – Criteria for Decision-making under Uncertainty and Risk –
Maximax Criterion – Maximin Criterion – Minimax Criterion – Hurwitz Criterion – Laplace
Criterion – Decision Tree and rules of Decision Tree (Simple Problems).
UNIT - V 20 hours
Operations Research: Definition – Scope – Linear Programming Problem – Formulation –
Graphical Method and Simplex Method (Maximization Problem Only).
Total Lecture Hours 90 Hours

15
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 S S S S S
CO4 S S M S S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
01 Dr. [Link], Business Mathematics and statistics Margham Publications, Chennai
02 Dr. [Link], Introduction to Operations research Margham Publications, Chennai
03 [Link] Business Statistics and Operations research Vijay-Nichole Publications.
04 [Link] Operations Research Sultan Chand Publications, New Delhi.

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 S.D. Sharma Operations research Kedar Nath Ram Nath
2 Hira and Prem Kumar Gupta Operations research Sultan Chand Publications
3. Kothari, C. R. Research methodology New Age International (P) Ltd
JOURNALS
1. Journal of Research Practice, ISSN 1712-851X, AU Press
2. International Journal of Social Research Methodology, Online ISSN: 1464-5300,
Taylor and Francis online
3. European Journal of Operational Research
E-LEARNING RESOURCES
1. [Link]
2. [Link]
QUESTION PAPER PATTERN
Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1, K2 & K3 5 7 12 10 2 20

Section B K1, K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3: Apply; K4: Analyse; K5: Evaluate & K6: Create
INSTRUCTIONS TO THE QUESTION PAPER SETTER
Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

16
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

NME – 01 HUMAN RESOURCE MANAGEMENT L T P C

Course Code UCMAXO1 2 - - 2
Year FIRST YEAR SEMESTER: I
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
Course Objectives:
The main objectives of this course are:
1. To provide understanding about basic HRM concepts.
2. To Learn intricacies of HRP.
3. To Evaluate methods of training and appraisal system .
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
CO1 - Explain the fundamental concepts of HRM.
CO2 – Learn the concepts of HRP, its objectives and importance.
CO3 – Understand the various sources of recruitment- Selection procedures.
CO4 –Differentiate the various methods of training
CO5- Assess the performance of the employees .
HUMAN RESOURCE MANAGEMENT
UNIT - I 6--hours
Definition of HRM – Objectives – Scope.
UNIT – II 6--hours
Human Resource Planning: Meaning – Objectives – Importance
UNIT - III 6--hours
Recruitment: Meaning – Sources – Internal Sources – External Sources. Selection: Meaning – Steps
Involved in Selection.
UNIT - IV 6--hours
Training and Development: Meaning – Need – Importance – Methods
UNIT - V 6--hours
Performance Appraisal: Meaning – Objectives – Methods.
Total Lecture Hours 30 Hours

17
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Books for Reference

[Link]. Author(s) Book title Publications
01 Prof. Jayashankar Human Resource Management Margham Publications
02 Dr. [Link] Human Resource Management [Link]

Mapping Course objectives and course outcomes

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

QUESTION PAPER PATTERN

Pattern Total Questions To answer Marks per Question Total Marks
Section A 7 5 5 25
Section B 8 5 10 50
Total 75

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section-A: Minimum 1 Question to be asked from each of the five Units
Section-B: Minimum 1 Question to be asked from each of the five Units

18
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Major Paper - 03 FINANCIAL ACCOUNTING - II L T P C
Course Code UCMAM03 / BM03 / CM03 6 - - 5
Year FIRST YEAR SEMESTER: II
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Providing conceptual knowledge of financial accounting and the techniques for preparing
accounts in different types of business organisations.
› Understanding the accounting procedures in Partnership accounts.
› Giving insight on various approaches to current accounting practices.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1 – Demonstrate the methods of accounting on dependent and independent branches.
CO2 – Prepare financial statements for departments in accordance with generally accepted
accounting principles.
CO3 – Understand the importance of accounting for Non-Profit Organisations.
CO4 – Learn the concept of adjustments to be carried out in Admission, Retirement and Death of partners.
CO5 - Acquire knowledge on application of provisions of Indian Partnership Act in insolvency of partners.
FINANCIAL ACCOUNTING - II
UNIT - I 18 hours
Branch Accounts: Meaning - Dependent Branches – Debtors System – Stock and Debtors System
–Wholesale Branch System – Independent Branches (Foreign Branches Excluded).
UNIT - II 18 hours
Departmental Accounting: Meaning – Need – Bases of Apportionment of Expenses – Treatment
of Expenses that cannot be Apportioned – Inter-departmental Transfers at Cost Price or Selling
Price.
UNIT - III 18 hours
Non-Profit Organisations: Meaning – Preparation of Receipts and Payments Account – Income
and Expenditure Account and Balance Sheet – Preparation of Receipts and Payment Account from
Income and Expenditure Account.
UNIT - IV 18 hours
Partnership: Meaning – features – Liability of Partner – Limited Lability Partnership - Accounting
for Admission – Retirement – Admission cum Retirement – Death.
UNIT - V 18 hours
Dissolution of a Partnership Firm: Meaning – Accounting for Insolvency of a Partner
(Application of Indian Partnership Act 1932) – Garner Vs. Murray Rule – Insolvency of All
Partners. Piecemeal Distribution: Proportionate Capital Method – Maximum Loss Method.
Total Lecture Hours 90 Hours
(Problems: Theory = 80:20)
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S M
CO3 S M S S S
CO4 S S S S S
CO5 S M S S M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
19
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
1 [Link] & [Link] Advanced Accounting S. Chand & Sons
2 [Link] and [Link] Financial Accounting Kalyani Publishers
3. Gupta R.L. and Gupta V.K Advanced Accounting Sulthan Chand
4. Arulanandam. M & Ramanan K.S. Advanced Accountancy Himalaya Publishing
5. [Link] Vallabhan Computer Applications in Business S. Chand & Sons

BOOKS FOR REFERENCE

Sl.
Author(s) Title Publisher
No.
1 [Link] & [Link] Financial Accounting Margham Publications

JOURNALS
4. The Indian Journal of Accounting. ISSN 0927-1479, Indian Accounting Association
5. Journal of Cost Analysis & Parametrics. Print ISSN 1941-658X. Online ISSN 2160-4746.
6. The International Journal of Accounting. ISSN 1094-4060. E-ISSN- 2213-3933

E- LEARNING RESOURCES
4. [Link]
5. [Link]
6. [Link]

QUESTION PAPER PATTERN

Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

20
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper -04 DEVELOPMENT ECONOMICS L T P C

Course Code UCMAM04 / BM04 / CM04 6 - - 4
YEAR FIRST YEAR SEMESTER-II
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› To Gain knowledge about the National and International economics.
› To understand the concepts of economic growth and development.
› To understand the concepts of population, unemployment, HDI.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1 - Remember the concepts of economic development and growth.
CO2 - Understand the NEP 1991, LPG and HDI.
CO3 - Analyse the development in agriculture, industry and infrastructure.
CO4 - Understand the concepts of international trade, balance of payments and exchange rate.
CO5 - Gain the knowledge about the economic organizations and trade organizations.
DEVELOPMENT ECONOMICS
UNIT - I 18 hours
Growth and Development – Meaning- economic growth and economic development- Population
growth- Poverty- Unemployment - Occupational Structure –Features of a Developing Economy –
Factors affecting Economic Growth - Rostow’s Theory of growth.
UNIT - II 18 hours
Economic Reforms and sustainable Development - Economic Reforms Since 1991-
Liberalisation, Privatisation and Globalisation- Sustainable Development – Meaning , objectives,
pillars of sustainability - Human Development Index- Measuring Human development Index.
UNIT - III 18 hours
Agriculture, Industry and Infrastructure: Agricultural Trends in India since 1951 – Green
Revolution – Agricultural Marketing – Industrial Policies – Role of Public Sector – Private Sector –
Small-Scale Industries – Infrastructure Scenario in India – Public-Private Partnership - Global
Interdependence Economy.
UNIT - IV 18 hours
International Trade: Meaning – Importance – Features – Advantages – Problems – Balance of
Payments – Free Trade versus Protectionism – Foreign Exchange Market – Determination of
Exchange Rates – Types of Exchange Rates – Role of Reserve Bank of India – Role of Multi-
National Companies.
UNIT - V 18 hours
Global Trade and Economic Organisations: World Trade Organisation (Trade Liberalization –
TRIPS, TRIMS –GATTS) - IBRD – World Bank Group – IMF. Regional Trade Blocks -
UNCTAD – UNIDO - SAARC – ASEAN – BRICS – EU.
Total Lecture Hours 90 Hours

21
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 M S S S S
CO4 S S M S L
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
1 Uma Kapila India’s Economic Development Academic Publications
2 [Link] Development Planning The Indian Experience, Clarendon
3 Francis Cherunilam International Trade and Export Himalaya Publishing House
Management
BOOKS FOR REFERENCE
Sl. No. Author(s) Title Publisher
01 [Link] Indian Economy Margham Publications
02 Dutt & Sundaram Indian Economy Sultan Chand & Sons Publications
03 H.G. Mannur International Economics Vikas Publishing
04 C. Jeevanantham International Trade Sultan Chand & Sons Publications
JOURNALS:
The Indian Economic Journal: Sage Journals
Journal of Indian Economy: Journal of Press India
EARNING RESOURCES:
[Link]
[Link]
QUESTION PAPER PATTERN
Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

22
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Allied Paper - 02 ADVANCED QUANTITATIVE

L T P C
TECHNIQUES
Course Code UCMAL02 / BL02 / CL02 6 - - 4
Year FIRST YEAR SEMESTER: II
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Understanding the importance of Statistics and mathematics for business in Current Scenario
› Analyzing the importance of data for decision making process
› Applying some concepts of Operational Techniques.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 - Gain an idea in the area of basic differentiation and Integration
CO2 – Understand the concepts of research tools.
CO3 – Analyse different policies for replacement decision
CO4 – Evaluate the cost under different scenario under operations research techniques.
CO5 – Determine the sequence of the activities under operations research techniques.
ADVANCED QUANTITATIVE TECHNIQUES
UNIT - I 12 hours
Fundamentals of Calculus: Functions – Limits – Continuity – Basic Differentiation (Maxima
– Minima) – Basic Integration – Definite and Indefinite Integrals (without Trigonometric
Functions and Proof).
UNIT - II 22 hours
Correlation: Meaning-Definition- Karl-Pearson’s Correlation – Rank Correlation. Regression:
Meaning-Definition- uses - Regression equations. Sampling: Definition – Types of Sampling –
Standard Error – Hypothesis Testing – Large Samples – Difference Between Two Sample
Means and Difference Between Sample Mean and Population Mean. Small Samples – t-Test –
Chi-Square Test.
UNIT - III 18 hours
Replacement Theory: Meaning – Replacement Policy – Men, Machine and Material - When
Items Deteriorate – When Items Fail Completely (Group and Individual Replacement).
Job Sequencing: Definition – Johnson’s Algorithm-n-jobs with Two Machines and Three
Machines.
UNIT - IV 20 hours
Transportation Problem: Introduction – Initial Feasible Solution – NWC – Least Cost – VAM
– Degeneracy - Optimization – MODI Method –– Maximization Problem (Simple Problems).
Assignment: Meaning – Definition – Hungarian Method.
Simulation: Manto-Carlo Simulation (Applications to Inventory – Capital Budgeting –
Financial Planning – Return on Investment) (Simple Problems).
UNIT - V 18 hours
Game Theory: Definition – Saddle Point – Two Person Zero Sum Game – Graphical Method
– Dominance Property.
Network Analysis: Introduction-Rules of Network construction- CPM – PERT (Crashing
excluded) (Simple Problems).
Total Lecture Hours 90 Hours

23
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 S S S S S
CO4 S S M S S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
01 Dr. [Link], Business Mathematics and statistics Margham Publications, Chennai
02 Dr. [Link], Introduction to Operations research Margham Publications, Chennai
03 [Link] Business Statistics and Operations research Vijay-Nichole Publications.
04 [Link] Operations Research Sultan Chand Publications

BOOKS FOR REFERENCE

Sl.
Author(s) Title Publisher
No.
1 S.D. Sharma Operations research Kedar Nath Ram Nath
2 Hira and Prem Kumar Gupta Operations research Sultan Chand Publications
JOURNALS
1. Journal of Research Practice, ISSN 1712-851X, AU Press
2. International Journal of Social Research Methodology, Online ISSN: 1464-5300
3. European Journal of Operational Research
E-LEARNING RESOURCES
1. [Link]
2. [Link]
QUESTION PAPER PATTERN
Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1, K2 & K3 5 7 12 10 2 20

Section B K1, K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3: Apply; K4: Analyse; K5: Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

24
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

NME – 01 MARKETING L T P C
Course Code UCMAXO2 2 - - 2
Year FIRST YEAR SEMESTER: II
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
Course Objectives:
The main objectives of this course are:
1. To provide understanding about basic Marketing concepts.
2. To learn types of markets and its importance.
3. To evaluate the functions of marketing and PLC, pricing concepts and advertising..
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
CO1 - Explain the fundamental concepts of marketing.
CO2 – Learn the concepts of various types of market and their importance.
CO3 – Understand the functions of marketing.
CO4 – Find out the use of PLC and effectiveness of branding and packaging.
CO5- Assess the various pricing concepts
MARKETING
UNIT - I 6--hours
Marketing: Definition – Meaning – Evolution of Marketing.
UNIT – II 6--hours
Types of Markets – Importance of Marketing.
UNIT - III 6--hours
Functions of Marketing: Functions of Exchange – Functions of Physical Supply – Facilitating
Functions.
UNIT - IV 6--hours
Product Life Cycle – Branding – Packaging.
UNIT - V 6--hours
Pricing: Types of Pricing. Advertising and Sales Promotion
Total Lecture Hours 30 Hours

25
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Books for Reference

[Link]. Author(s) Book title Publications
01 Prof. Jayashankar Marketing Management Margham Publications
02 [Link] Marketing Management Kalyani publishers

Mapping Course objectives and course outcomes

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

QUESTION PAPER PATTERN

Pattern Total Questions To answer Marks per Question Total Marks
Section A 7 5 5 25
Section B 8 5 10 50
Total 75

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section-A: Minimum 1 Question to be asked from each of the five Units
Section-B: Minimum 1 Question to be asked from each of the five Units

26
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Major Paper - 05 CORPORATE ACCOUNTING - I L T P C
Course Code UCMAM05 / BM05 / CM05 6 - - 5
YEAR SECOND YEAR SEMESTER : III
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
1. To understand the Accounting steps in issue of Shares and Debentures.
2. To know the accounting procedures of Redeeming Preference Shares and Debentures.
3. To acquire knowledge about the preparation of Statement of Profit and Loss and Balance Sheet.
4. To get familiar in Amalgamation, Absorption and Internal and External reconstruction.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 - Explain the concepts in issue of Shares and Debentures
CO2 - Examine the Accounting process of Redemption of Preference shares.
CO3 - Examine the various schedules to be prepared in the final accounts of Companies.
CO4 - Summarise the accounting procedures followed in the reduction of share capital
CO5 - Understating the accounting Methods of Amalgamation, Absorption and External
reconstruction.
CORPORATE ACCOUNTING - I
UNIT - I 18 hours
Introduction: Joint Stock Company – Meaning – Definition – Salient Features – Kinds of Company
– Formation of a Company – Certificate of Incorporation – Accounting Standards – Brief note on
Indian AS – 4, 5, 10,12 and 26. Issue of Shares: Kinds of Shares – Kinds of Share Capital – Issue of
Shares for Cash – Issue of shares for a consideration other than cash – Book Building - Issue of
Bonus Shares – Right Issue - Issue of Sweat Equity Shares – Issue of shares through Private
Placement – Issue of shares at Pat or at a Premium – Under / Over-subscription of shares – Pro-rata
Allotment – Forfeiture and Reissue of Shares. Underwriting of Shares and Debentures.
UNIT - II 18 hours
Redemption of Preference Shares: Redemption at Par or at a Premium – Redemption out of Profits
– Redemption out of Capital – Redemption Partly out of Profits and Partly out of Capital - Minimum
fresh issue of shares for redemption – Issue and Redemption of Debentures – Issued at Par, Discount
and Premium – Issued under certain Conditions – Issued as Collateral Security – Redemption without
Provisions – Redemption out of Provisions – Profit Prior to Incorporation.
UNIT - III 18 hours
Final Accounts of Companies: Preparation of Statement of Profit and Loss and Balance Sheet as per
Schedule III of the Companies Act, 2013 with Adjustments. Computation of Managerial
Remuneration.
UNIT - IV 18 hours
Alteration of Share Capital: Consolidation of Shares – Sub-division of shares – Internal
Reconstruction of Companies. Conversion of Shares in to Stock and Stocks in to Shares vice versa –
Reduction of Share Capital.
UNIT - V 18 hours
Amalgamation, Absorption and External Reconstruction of Companies: Meaning – Definition –
Types – Methods of Amalgamation – Calculation of Purchase Consideration – Net Assets Method –
Net Payments Method – Accounting Under Pooling of Interests Method – Purchase Method.
Total Lecture Hours 90 Hours
(Problems: Theory = 80:20)

27
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Mapping Course objectives and course outcomes
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 [Link] & [Link] Advanced Accounting S. Chand & Sons
2 [Link] and [Link] Company Accounts Kalyani Publishers
3 Gupta R.L. and Gupta V.K Advanced Accounting Sulthan Chand

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 R.L. Gupta and Radhaswamy Corporate Accounting Sultan Chand
2 T.S. Reddy and A. Murthy Corporate Accounting Margham Publishers
JOURNALS
1. Journal of Finance and Accounting - ISSN: 2347-4467; e-ISSN: 2395-2598
2. Indian Journal of Accounting, ISSN-0972-1479 (Print) ISSN- 2395-6127

WEB RESOURCES
1. [Link]
2. [Link]

QUESTION PAPER PATTERN

Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

28
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Major Paper - 06 BUSINESS LAW L T P C
Course Code UCMAM06 / BM06 / CM06 6 - - 5
Year SECOND YEAR SEMESTER: III
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Providing knowledge on the laws relating to general contracts
› Creating awareness about the mode of engaging in contracts, performance of contracts and the
remedies available for breach of contract
› Making the students understand the creation and termination of contract of agency
› Giving insight on legal rules relating to contract of Indemnity, Guarantee Bailment and Pledge
› Creating awareness about the legal provisions of the Sale of Goods Act,1930
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 – Know the basic elements of a valid contract under the Indian Contract Act, 1872
CO2 – Outline the remedies available to individuals in case of breach of a contract
CO3 – Clearly understand the relationship between an agent and a principal
CO4 –Understand legal provisions relating to Contract of Indemnity, Guarantee, Bailment and
Pledge
CO5 – Gain knowledge regarding the important provisions of the Sale of Goods Act,1930
BUSINESS LAW
UNIT - I 20 hours
Contract: Indian Contract Act 1872 - Definition – Distinction between an Agreement and a
Contract – Essential Elements of a Valid Contract – Classification of Contracts – Offer – General
Offer – Particular Offer – Counter Offer – Cross Offers – Rules relating to offer – Methods of
Revocation of Offer – Acceptance – Rules relating to Acceptance – Consideration – Definition –
Kinds of Consideration – Rules Governing Consideration – Exceptions to the Rule “No
Consideration, No Contract” – Capacity to Contract – Law relating to a Minor’s Agreements –
Persons of Unsound Mind – Persons Disqualified by Law – Free Consent – Definition – Coercion –
Undue Influence – Difference between Coercion and Undue Influence – Misrepresentation – Fraud
– Elements of Fraud – Mistake – Kinds of Mistake.
UNIT - II 20 hours
Legality of Object: Cases of Unlawful Object or Consideration – Void Agreements – Unlawful
Agreements – Illegal Agreements – Agreements opposed to Public Policy – Contingent Contract –
Definition – Wagering Agreement – Difference between a Wagering Agreement and a Contingent
Contract – Performance of Contract – Tender – Essentials of a Valid Tender – Persons to Perform a
Contract – Demand to Perform – Time and Place Of Performance – Reciprocal Promises – Rules
regarding Performance of Reciprocal Promises – Appropriation of Payments – Assignment of
Contracts – Discharge of Contract – Meaning – Modes of Discharge of a Contract – Remedies for
Breach of a Contract – Quasi Contracts – Meaning – Kinds of Quasi-Contracts.
UNIT - III 10 hours
Contract of Agency: Essential Elements of Agency – Creation of Agency – Classification of
Agents – Relationship between Principal and Agent – Duties and Rights of an Agent – Duties and
Rights of a Principal – Relationship of a Principal with Third Parties – Liabilities of an Agent to
Third Parties – Personal Liability of an Agent – Termination of Agency.

29
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

UNIT - IV 20 hours
Contract of Indemnity: Meaning – Kinds of Indemnity – Contract of Guarantee – Meaning –
Essential Features – Difference between a Contract of Indemnity and a Contract of Guarantee –
Kinds of Guarantee –Revocation of a Continuing Guarantee – Rights of the Surety – Rights against
the Creditor – Rights against Principal Debtor – Right against Co-Sureties – Discharge of Surety –
Bailment – Meaning – Essentials of a Bailment – Classification of Bailment – Rights, Duties and
Liabilities of Bailee – Rights and Duties of Bailor – Finder of Lost Goods – Rights and Duties of the
Finder of Lost Goods – Pledge – Meaning – Rights of the Pledgee – Lien – Meaning – Kinds of
Lien – Persons Entitled to General Lien.
UNIT - V 20 hours
Sale of Goods Act, 1930: Definition of ‘Goods’ and ‘Sale’ – Essential Elements of Sale –
Difference between Sale and Agreement to Sell – Conditions and Warranties – Express and Implied
Conditions and Warranties – Caveat Emptor – Exceptions to the Doctrine of Caveat Emptor –
Unpaid Seller – Meaning – Rights of an Unpaid Seller.
Total Lecture Hours 90 Hours

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 S S S S S
CO4 S S M S S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 Kapoor N.D. Business Law Sultan Chand & co.
2 Kapoor N.D. Elements of Mercantile Law Sultan Chand & co.

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 Krishnan Nair Law of Contracts Orient Longman Publishers
2 Pillai R.S.N and Bhagavathi Business Law S. Chand & Co
3 Gulshan S.S.& Kapoor G.K. Business Laws New Age International
4 Tulsian P.C Business Laws Tata Mcgraw Hill
5 Bare Act Indian Contract Act, 1872 -
6 Bare Act Sale of Goods Act, 1930 -

JOURNALS
1. International Journal of Law, Crime and Justice, Elsevier Publications, ISSN: 1756-
0616
2. Journal of National Law University Delhi, Sage Publications, ISSN: 2277-4017
3. Journal of Legal Studies & Research (JLSR), The Law Brigade Publisher (India)
ISSN 2455-2437
E-LEARNING RESOURCES
1. [Link]
30
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
2. [Link]
3. [Link]
thetypes-of-agents/
4. [Link]
andpledge-agency/
5. [Link]
6. [Link]

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total
Knowledge Total

to be
Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

31
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper - 07 BANKING THEORY LAW AND PRACTICE L T P C

Course code UCMAM07 / BM07 / CM07 6 - - 4
YEAR SECOND YEAR SEMESTER : III
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Making the students to understand the origin and the growth of the Indian Banking System.
› Familiarizing the students with the functions of modern banks.
› Creating awareness about the changing trends in banking industry.
EXPECTED COURSE OUTCOMES
On The Successful Completion of the Course, Student will be able to:
CO1 – Understand the Concepts of Indian Banking and Financial System.
CO2 – Understand about the Banker, Customer Relationship and Customers’ Grievances & Redressal System.
CO3 - Develop Insights on Lending Operations of Banking and Causes of NPA in The Banking Sector.
CO4 - Update the Modern Day Developments in Indian Banking Sector.
CO5 - Know the Basic Elements of Negotiable Instruments.
BANKING THEORY LAW AND PRACTICE
UNIT - I 18 hours
Banking: Meaning - Definition - Evolution – Classification of Banks. Non-Banking Financial Institution
– Meaning – Origin and Types. Commercial Bank – Functions – Role of Commercial Bank in Economic
Development. Reserve Bank of India – Establishment – Functions – Credit Control – Qualitative and
Quantitative Measures.
UNIT - II 18 hours
Banker – Customer Relationship: Meaning - General Relationship - Special Relationship. Special
Types of Customers – Minor - Married Women – Drunkard – Lunatics - Illiterate Person – Partnership
firm - Joint Stock Company.
Customers’ Grievances and Redressal - The Consumer Protection Act, 1986 – Ombudsman.
UNIT - III 18 hours
Loans and advances: Meaning - Principles of Sound Lending – Classification of Loans and Advances –
Secured and Unsecured – Credit Worthiness of Borrowers –NPA &Risk Management. Modes of Creating
Charge - Lien - Pledge - Hypothecation – Mortgage. Basel Accord – Basel I,II and III.
UNIT - IV 18 hours
E-Banking: Meaning – Benefits - Internet Banking - Mobile Banking - Virtual Banking - E-payments -
ATM Card - Debit/Credit Card - Smart Card - NEFT, RTGS, ECS (credit/debit) - E-money - Electronic
Purse - Digital Cash.
UNIT - V 18 hours
Introduction to Negotiable Instruments Act, 1881: Negotiable Instruments - Definition –Promissory
Note- Bill of Exchange – Cheque. Endorsement of Negotiable Instruments– Essentials of Endorsements –
Type of Endorsements. Holder and Holder in Due Course – Holder for Value - Paying Banker –
Collecting Banker.
Total Lecture Hours 90 Hours

32
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S M
CO3 S M S S S
CO4 S S S S S
CO5 S M S S M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
1 Gordon and Natarajan Banking theory Law and practice Himalaya Publishing House
2 Sundaram & Varshney Banking Theory Law and Practice Sulthan Chand & Sons

BOOKS FOR REFERENCE

Sl.
Author(s) Title Publisher
No.
1 [Link] Banking Theory Law and Practice Vijay Nicole Imprints
2 [Link] & [Link] Banking Theory Law and Practice Kalyani Publishers.

JOURNALS
™ International Journal of Banking, Risk and Insurance, Publishing India Group, ISSN-
2320- 7507.
™ SAARJ Journal on Banking and Insurance Research, South Asian Academic
Journals, ISSN- 2319-1422.
™ Journal of Banking and Finance ISSN: 0378-4266, Elsevier

WEB RESOURCES
™ [Link]
™ [Link]
™ [Link]
™ [Link]
™ [Link]

33
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total
Knowledge Total

to be
Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

34
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper – 08 BUSINESS MANAGEMENT L T P C

Course Code UCMAM08 / BM08 /CM08 6 - - 4
Year SECOND YEAR SEMESTER: III
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Providing understanding about basic terminologies of management.
› Explore the process of Management.
› Gain Knowledge to manage a business.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 - Explain the concepts based on management and its features.
CO2 - Summaries the principles and importance of planning.
CO3 - Summaries the Organizing, Committee and Techniques of Management.
CO4 - Examine the motivation theories, Leadership theories and Staffing.
CO5 - Summarize the Controlling techniques and Coordination.
BUSINESS MANAGEMENT
UNIT - I 18 hours
Management: Definition – Meaning – Definitions – Objective - Importance - Nature and Scope of
Management – Principles of Management - Functions of Management - Levels of Management.
Steps in Management Process – Management and Administration - Role and Functions of a
Manager –Taylor’s Scientific Management- Fayol’s Fourteen Principles of Management.
UNIT - II 18 hours
Planning: Nature and Process of planning – Meaning, Definition, Nature, Characteristics,
Objectives, Importance, Advantages, Limitations, Principles, features, Types, Steps in the Process
of Planning. Methods & Types of plans: Forecasting and Decision Making: Types of Managerial
Decision, Process of Decision Making – Condition and Techniques of Decision Making.
UNIT - III 18 hours
Organizing: Meaning – Importance - Types of Organisations – Theories of Organisation –
Departmentation – Span of Management – Organisation – Group, Charts and Manuals – Authority,
Responsibility, Power, Accountability, Committees, Centralization, Decentralization and
Delegation. Techniques of Management: MBO – MBE and MBS.
UNIT - IV 18 hours
Directing: Nature and Scope – Supervision – Theories of Motivation - Hierarchy Needs Theory –
Two Factor Theory – X and Y Theories. Staffing - Nature and Scope. Leadership Styles – Theories.
Communication: Principles – Channels - Types – Media and Methods of Communication – Barriers
to Communication – Steps to overcome Barriers to Communication.
UNIT - V 18 hours
Controlling: Nature and Process of Controlling – Techniques of Managerial Control: External
Audit Control, Management Audit, Benchmarking. Co-ordination: Meaning, Nature,
Characteristics, Need, Importance, Types, Principles of Co-ordination. Co-ordination and Co-
operation.
Total Lecture Hours 90 Hours

35
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO4 S S M S S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 C.B. Gupta Business Management Sultan Chand & Sons
2 L.M. Prasad Principles of Management Sultan Chand & Sons
3 Ramasamy Principles of Management Himalaya Publishing
4 Balaji C.D Principles of Management Margham Publications
5 Peter F Drucker Practice of Management Mercury Books
BOOKS FOR REFERENCE
Sl. No. Author(s) Title Publisher
1 P.C. Tripathi Principles of Management TATA McGraw Hill
2 Dinkar Pagare Principles of Management Sultan Chand & Sons
3 [Link] Principles of Management Dhanam Publications
4 Jayasankar Principles of Management Margham Publications
JOURNALS
1. Prabandhan: Indian Journal of Management (ISSN 0975-2854) Indian
2. Indian Journal of Business Administration & Management, Sciedu Press.
3. International Journal of Management & Technology, Inder science Publishers
E-LEARNING RESOURCES
1. [Link]
QUESTION PAPER PATTERN
Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units
36
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Allied Paper -03 CORPORATE GOVERNANCE, ETHICS L T P C

AND SUSTAINABILITY
Course Code UCMAL03 / BL03 / CL03 6 - - 4
YEAR SECOND YEAR SEMESTER - III
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› To Provide knowledge about the corporate governance and ethics.
› To educate the concepts of corporate boards, ethics and sustainability.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1 - Understand the concepts, need and scope of corporate governance.
CO2 - Apply the knowledge of board composition and corporate governance committees.
CO3 - Analyse the need for legislation of Corporate Governance.
CO4 - Remember the concepts and business ethics and social responsibilities.
CO5 - Evaluate the concepts of sustainable development.
CORPORATE GOVERNANCE, ETHICS AND SUSTAINABILITY
UNIT - I 18 hours
Corporate Governance: Meaning and Definition – Conceptual Framework of Corporate
Governance – Need – Scope – Evolution of Corporate Governance - Elements of Good Corporate
Governance -- corporate Governance in India – National Committees on Corporate governance –
CII, Code of desirable Corporate Governance 1998, Kumar Mangalam Birla committee 2000,
Naresh Chandra committee 2002, N.R. Narayana Murthy Committee 2003.
UNIT - II 18 hours
Corporate and Board Management: Board Composition – Diversity in Board- – Types of
Directors – Roles and Responsibilities of the Board of Directors - Functions and Powers of the
board of directors –– Chairman – CEO – Relationship between Directors and Executives – Board
Committees – Various Board Committees – Composition – Role and Responsibilities –
Contribution to Board Governance – Audit Committee – Shareholders Grievance Committee –
Remuneration Committee – Nomination Committee – Corporate Governance Committee –
Corporate Compliance Committee – Other Committees.
UNIT - III 18 hours
Need for Legislation of Corporate Governance – Legislative Provisions of Corporate Governance
in Companies Act 1956 and 2013 – Corporate Governance in PSUs, Banks and Insurance
Companies.
UNIT - IV 18 hours
Business Ethics: Meaning – definition- Nature - Types- sources- Ethical principles- Ethical
dilemma- – Ethics and Conflicts of Interests – Factors influencing in business ethics- Corporate
social responsibility – Ethical Issues in Corporate Governance.
UNIT - V 18 hours
Sustainability: Meaning – Definition - Scope - Corporate Sustainability – Sustainability
Terminologies– Triple Bottom Line (TBL) – Sustainable Development.
Total Lecture Hours 90 Hours

37
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 M S S S S
CO4 S S M S L
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 G. N. Bajpai The Essential Book of Corporate Governance. SAGE
2 Subhash Chandra Das Corporate Governance In India: An Evaluation Eastern Economy

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
01 Dr. S.S Khanka Business Ethics and Corporate Governance S. Chand
02 Sandeep Goel Corporate Governance McGraw Hill India
03 Bhuvaneshwar Ethics, Governance & Sustainability Taxmann Publications.
04 Deepankar Sharma Law of Corporate Governance Central Law publications
05 [Link] Corporate Governance, Ethics and Maruthai Publishers
Sustainability
JOURNALS
1. Journal of Corporate Law Studies, ISSN: 1757-8426, Taylor & Francis Online.
2. International Company and Commercial Law Review, ISSN: 0958-5214.
E-LEARNING RESOURCES
1. [Link]
2. [Link]
3. [Link]
QUESTION PAPER PATTERN
Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units
38
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper - 09 CORPORATE ACCOUNTING - II L T P C

Course Code UCMAM09 / BM09 / CM09 6 - - 5
YEAR SECOND YEAR SEMESTER : IV
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
1. To Impart knowledge about Human Resource Accounting and Accounting for price level changes.
2. To understand about the preparation of final accounts of Banking and Insurance companies.
3. To get familiar in the preparation of statement of affairs and Liquidator’s final Statement of
Account.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 - Explain the concepts in Human Resource Accounting and Environmental accounting.
CO2 - Summarise the various schedules to be prepared in the final accounts of Banking
CO3 - Examine the Profit and Loss account and balance sheet of Insurance companies.
CO4 - Examine the accounting methods followed in the accounts of Holding Companies.
CO5 - Summarize the Concept of realization of assets and Liquidation of Companies.
CORPORATE ACCOUNTING - II
UNIT - I 18 hours
Human Resource Accounting. Accounting Standards. Financial Reporting Practices. Accounting for
Price Level Changes / Inflation Accounting. Sustainability Reporting on Environmental Accounting.
UNIT - II 18 hours
Final Accounts of Banking Companies: Guidelines of Reserve Bank of India – Classification of
Bank Advances – Performing and Non-Performing Assets – Provisioning Norms –– Treatment of
Interest on bad and doubtful assets – Rebate on Bills Discounted – Items requiring Special Attention
in the Preparation of Final Account – Preparation of Profit and Loss Account and Balance Sheet.
UNIT - III 18 hours
Holding Company Accounts: Calculation of Holding-Minority Ratio – Capital Profits – Revenue
Profit – Goodwill or Capital Reserve – Minority Interest – Mutual Owings – Unrealised Profit
included in Stock – Preparation of Consolidated Balance Sheet.
UNIT - IV 18 hours
Final Accounts of Insurance Companies: Important Terms Used in Insurance Business – Life
Insurance – Calculation of Correct Life Assurance Fund – Calculation of Net Claims – IRDA
Regulations regarding Insurance Business – Preparation of Revenue Account – Profit and Loss
Account and Balance Sheet of Life Insurance Companies and General Insurance Companies (Fire –
Marine – Miscellaneous).
UNIT - V 18 hours
Liquidation of a Company: Meaning – Methods – Appointment of a Liquidator – Duties, Powers
and Responsibilities of a Liquidator – Preparation of Statement of Affairs – Preparation of Deficiency
or Surplus Account – Preparation of Liquidator’s Final Statement of Account.
Total Lecture Hours 90 Hours
(Problems: Theory = 80:20)

39
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Mapping Course objectives and course outcomes

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 [Link] & [Link] Advanced Accounting S. Chand & Sons
2 [Link] and [Link] Company Accounts Kalyani Publishers
3 Gupta R.L. and Gupta V.K Advanced Accounting Sulthan Chand

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 R.L. Gupta and Radhaswamy Corporate Accounting Sultan Chand
2 T.S. Reddy and A. Murthy Corporate Accounting Margham Publishers
JOURNALS
1. Journal of Finance and Accounting - ISSN: 2347-4467; e-ISSN: 2395-2598
2. Indian Journal of Accounting, ISSN-0972-1479 (Print) ISSN- 2395-6127

WEB RESOURCES
1. [Link]
pdf
2. [Link]
lh1DwAAQBAJ&redir_esc=y
QUESTION PAPER PATTERN
Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units
40
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper -10 COMPANY LAW L T P C

Course Code UCMAM10 / BM10 / CM10 6 - - 5
YEAR SECOND YEAR SEMESTER - IV
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Providing knowledge on the nature, kinds of companies and procedure for incorporation of
companies.
› Making the students gain in depth knowledge of the important documents forming part of the
incorporation of a company
› Making the students acquire knowledge on the provisions relating to membership of a
company, transfer of shares and transmission of shares
› Enlightening the students on the various kinds of meetings of a company, structure of the Board
of Directors, provisions relating to winding up of a company and law relating to Insolvency and
Bankruptcy Code.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 – Explain the nature and kinds of companies and procedure in the formation of companies
CO2 – Gain knowledge on the Memorandum of Association, Articles of Association and Prospectus
and the doctrines of Ultra Vires, Constructive Notice and Indoor Management
CO3 – Learn different ways of obtaining membership in a company and its termination and the
procedure for transfer and transmission of shares
CO4 –Understand the provisions regarding conduct of meetings of the Board of Directors and
Shareholders, Voting Rights and Resolutions
CO5 – Understand the provisions regarding the procedure for winding up and law relating to
Insolvency and Bankruptcy Code(IBC)
COMPANY LAW
UNIT - I 20 hours
Joint Stock Company: Companies Act 2013 - Definition - Kinds of Companies – Differences
between private limited companies and public limited companies – Incorporation of a company –
Memorandum of Association – Contents – Alteration – Doctrine of Ultra Vires.
UNIT - II 20 hours
Articles of Association – Difference between Memorandum of Association and Articles of
Association – Doctrine of Indoor Management. Prospectus – Contents – Types of Prospectus – Mis-
statements in Prospectus – Book Building Process – Green Shoe Option – E-Filing –
Dematerialization.
UNIT - III 20 hours
Meaning of Shares – Kinds of Shares – Voting Rights – Issue of shares at a Premium - Transfer of
Shares – Transmission of Shares – Debentures – Meaning – Types – Directors – Meaning – Number
of Directors – Number of Directorship – Woman Director –Types of Directors – Director
Identification Number – Legal Position of Directors – Appointment of Directors – Powers of
Directors – Duties of Directors.
UNIT - IV 15 hours
Meetings: Annual General Meeting – Extraordinary General Meeting – Notice of Meeting –
Quorum – Proxy – Board of Directors Meeting – Resolution – Ordinary Resolution – Special
Resolution – Resolution requiring Special Notice.
41
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

UNIT - V 15 hours
Winding Up: Meaning - Modes of Winding up – Winding up by Court – Voluntary Winding up –
Members’ Voluntary Winding up – Creditors’ Voluntary Winding up – National Company Law
Appellate Tribunal – Insolvency and Bankruptcy Code (IBC) – Valuation under IBC - Role of
NCLT in Insolvency.
Total Lecture Hours 90 Hours

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 M S S S S
CO4 S S M S L
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 Kapoor.N.D. Elements of Company Law Sultan Chand & Sons
2 Tulsian, P.C. Business and Corporate Laws Tata Mcgraw Hill

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
[Link], Vijay Gupta &
1 Company Law Kalyani Publishers
Joy Dhingra
2 Garg, Kamal. Insolvency and Bankruptcy ICSI
Code Ready Reckoner
3 Kapoor, G.K, et al. Company Law Taxmann
4 Singh, Avatar Company Law Eastern Book Company.

JOURNALS
1. Journal of Corporate Law Studies, ISSN: 1757-8426, Taylor & Francis Online
2. International Company and Commercial Law Review, ISSN: 0958-5214, Sweet &
Maxwell
3. The Chartered Secretary, ISSN: 0972-1983, ICSI
4. ICSI IPA Insolvency and Bankruptcy Journal, ICSI Insolvency Professionals Agency
5. Corporate Governance: An International Review, ISSN:1467-8683, Wiley Online
6. The Yale Law Journal, ISSN: 0044-0094, Yale Law Journal Company

E-LEARNING RESOURCES
1. [Link]
2. [Link]
3. [Link]
Memb/b0f592fbb66d- 453d-b5de-38a4df5d9163_t
42
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
4. [Link]
5. [Link]

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total
Knowledge Total

to be
Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

43
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Major Paper -11 AUDITING AND ASSURANCE L T P C
Course Code UCMAM11 / BM11 / CM11 6 - - 4
YEAR SECOND YEAR SEMESTER: IV
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Understanding the basic concepts of Auditing and its nature.
› Identifying the facets of Assurance and its importance in the Auditing practice.
› Studying the essentialities of the company audit.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 – Understand the meaning and objectives of audit.
CO2 – Identify the facets of Assurance.
CO3 – Understand the importance of vouchers, internal check and control.
CO4 – Learn the various techniques of Vouching and verification of assets and liabilities
CO5 – Know the rules for appointment of company auditor and contents of auditor’s report.
AUDITING AND ASSURANCE
UNIT - I 18 hours
Auditing: Meaning – Definition – Nature – Scope – Objectives – Types –Advantages - Limitations.
Audit Planning – Audit Programme - Objectives and Contents – Audit Note Book – Contents – Audit
Working Papers.
UNIT - II 18 hours
Standards on Auditing and Guidance Notes: Overview – Standard Setting Process – Role of
International Auditing and Assurance Standards Board – Standards on Auditing issued by ICAI- SA
200,230,240,250,299,500 and SA 530.
UNIT - III 18 hours
Vouching: Meaning – Importance of vouching– Types - Vouching of Cash and Trading Transactions.
Internal Audit: Meaning – Nature – Scope. Internal Control – Meaning – Elements of Internal Control.
Internal check: Meaning – Objectives – Advantages and Disadvantages of Internal Check – Internal
Check Regarding Cash, Wages, Purchase and Purchases Returns, Sales and Sales Returns.
UNIT - IV 18 hours
Verification and Valuation of Assets and Liabilities: Meaning – Classification of Assets –
Verification and Valuation of Different Types of Assets – Verification and Valuation of Liabilities.
Audit evidence :Meaning –Tools and Techniques.
UNIT - V 18 hours
Company Audit: Provisions Under the Companies Act, 2013 Relating to Qualification –
Disqualification – Appointment – Remuneration – Removal – Rights – Duties – Liabilities – Auditor’s
report – Contents- e-Audit. Introduction to Cost and Secretarial Audit.
Total Lecture Hours 90 Hours
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S M
CO3 S S S S S
CO4 S S S S S
CO5 S S S S M

44
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 Dinkar Pagare Principles and Practice of Auditing Sultan-Chand & Co.
2 Tandon, B. N., Handbook of Practical Auditing S. Chand & Company
Sudharsanam, S., & limited
Sundarababu, S
3 Pradeep Kumar, Auditing Principles and Practices Kalyani Publishers.
Baldev Sachdeva and
Jagwant Singh

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 Sanjib Kumar Basu Auditing and Assurance Pearson
2 Sharma T.R. Auditing Principles & Problems Sharma T.R

JOURNALS
™ Journal of International Accounting, Auditing and Taxation, ELSEVIER.
™ International Journal of Auditing, WILEY, ISSN 1099-1123,
™ Journal of Accounting, Auditing & Finance, SAGE PUBLISHING, EISSN:
21604061,
E-LEARNING RESOURCES
™ [Link]
™ [Link]
™ [Link]
™ [Link]
™ [Link]

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units
45
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Major Paper - 12 INSURANCE AND RISK MANAGEMENT L T P C
Course Code UCMAM12 / BM12 / CM12 6 - - 4
YEAR SECOND YEAR SEMESTER - IV
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Understanding the basic concepts of Insurance.
› Analysing the Insurance Law and Regulations.
› 3. Evaluating the functioning of LIC and GIC in India.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
1. CO1 - Define the basic concepts of Insurance.
2. CO2 – Understand the Insurance Law and Regulations.
3. CO3 – Learn the about the functioning of Life Insurance
4. CO4 – Acquire knowledge on General Insurance
5. CO5 – Gain the Knowledge the Risk Management.
INSURANCE AND RISK MANAGEMENT
UNIT - I 18 hours
Insurance: Meaning – Nature – Functions – Importance - Principles of Insurance - Rights and Liabilities
of Insurer - Duties of Insured – Current scenario of Insurance in Public and Private Sector.
UNIT - II 18 hours
Insurance Laws and Regulations: Insurance Act, IRDA Act, LIC Act, GIC Act. Powers and Functions
of IRDA. Insurance Ombudsman.
UNIT - III 18 hours
Life Insurance: Meaning – Features – Selection of Risk – Age Admission – Computation of Premium.
Life Insurance Products: Term Insurance, Whole Life Policies – Endowment Annuities – Money Back
Policies. Insurance Documents –Proposal Forms – Agents Confidential Report – Declaration of Good
Health – Medical Report – Policy Form – Policy Conditions – Policy Procedures – Revival – Loans –
Claims – Re-insurance – Double Insurance.
UNIT - IV 18 hours
Introduction to General Insurance: Fire Insurance – Marine Insurance – Motor Insurance – Health
Insurance –Rural Insurance – Officers Liability Insurance - Insurance for Weaker Sections of the Society.
Marketing of Insurance Products – Selling Process.
UNIT - V 18 hours
Risk: Meaning – Classification of Risk – Cost of Risk. Risk Management: Meaning – Objectives –
Characteristics – Significance – Principles – Organisation of Risk Management in Business – Process of
Risk Management – Risk Management Techniques.
Total Lecture Hours 90 Hours
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 M S S S S
CO4 S S M S L
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
46
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 Sharma R.S Insurance : Principles and Practice Vora Bombay
2 Periasamy.P Principles & practice of insurance Himalaya publication
3 Dr. A. Murthy Principles and Practice of Insurance Margham Publications
4 Priyanka Singh Insurance and Risk Management Thakur publishers

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 Institute Committee Life Insurance Institute of Insurance, Mumbai
2 Institute Committee General Insurance. Institute of Insurance, Mumbai
3 Murthy.A Elements of insurance Margham publications
JOURNALS
1. The Journal of Risk Management and Insurance - 2021-12-04
2. International Journal of Banking, Risk and Insurance, Publishing India Group.
3. SAARJ Journal on Banking and Insurance Research, South Asian Academic Journals.
4. International Journal of Finance, Insurance and Risk Management.
5. International Journal of Banking, Risk and Insurance
6. The Journal of Corporate Governance, Insurance, and Risk Management (JCGIRM).
7. Journal of Risk and Insurance
E-LEARNING RESOURCES
1. [Link]
2. [Link]
3. [Link]
4. [Link]
5. [Link]
6. [Link]

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

47
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Allied Paper -04 SECURITY ANALYSIS AND PORTFOLIO L T P C

MANAGEMENT
Course Code UCMAL04 / BL04 /CL04 6 - - 4
YEAR SECOND YEAR SEMESTER - IV
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› To Gain knowledge about the various investments and mutual funds.
› To understand the concepts of capital markets.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1- Understand the concepts, need and scope of investment.
CO2- Understand the capital markets, derivatives markets
CO3 - Analyse the security markets by fundamental and technical analysis.
CO4 –Evaluate the risk and return on investment.
CO5- Create the portfolio management constructions and process.
SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
UNIT - I 18 hours
Investment Management: Meaning – Nature – Scope – Classification of Investments – Investment
and Speculation – Investment Objectives – Investment Process – Investment Alternatives-
Intermediaries Mutual Funds: Meaning – Origin – Importance – Schemes.
UNIT - II 18 hours
Capital Market: Primary Market -New Issue Market - NSDL – CDSL – Secondary Market –
Listing of Securities – BSE – NSE. SEBI: Functions – Powers. Derivatives market (Options &
Futures): Types of Options – Put Option – Call Option – Advantages – Limitations – Futures –
Forwards and Futures – Distinction between Forwards and Futures – Distinction between Futures and
Options.
UNIT - III 18 hours
Security Analysis: Fundamental Analysis – Macro-Economic Analysis – Industry Analysis –
Company Analysis. Technical Analysis: Dow Theory – Charts – Moving Average – Rate of Change.
UNIT - IV 18 hours
Risk and Return Analysis: Systematic Risk – Unsystematic Risk. Return Analysis: Meaning –
Factors Determining the Return on Investment – Methods of Measurement of Return.
UNIT - V 18 hours
Portfolio Management: Meaning – Objectives – Selection of Portfolio – Construction –Traditional
and Modern approach – Evaluation and Revision.
Total Lecture Hours 90 Hours
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 M S S S S
CO4 S S M S L
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
48
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
1 Samuel Thomas Security Analysis and Portfolio Management Kalyani Publishers
2 [Link] Security Analysis and Portfolio Management EEE

BOOKS FOR REFERENCE

Sl.
Author(s) Title Publisher
No.
01 Dr. Punithavathi Pandian Portfolio Management and Security Analysis Vikas Publictions.
02 Dr. L. Natarajan Investment Analysis Margham Publications
03 Dr. Preeti Singh Portfolio Management Himalaya Publishing House
04 Shashi K. Gupta Security Analysis and Portfolio Management Kalyani Publishers

JOURNALS
1. International Journal of Portfolio Analysis and Management - ISSN online 2048-
237X Inderscience publishers
2. The journal of portfolio Management.
3. Financial market and Portfolio Management- Springer

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

49
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

EVS ENVIRONMENTAL STUDIES L T P C

Course Code UESBV01 2 - - 2
YEAR SECOND YEAR SEMESTER - IV
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit

50
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper - 13 COST ACCOUNTING L T P C

Course Code UCMAM13/BM13 / CM13 6 - - 5
YEAR THIRD YEAR SEMESTER : V
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Providing better clarity of the basic concepts of cost accounting
› Enlightening the students on the importance of cost ascertainment, reduction and control
› Enabling the students to understand the methods of ascertaining the product cost
› Teaching the students to calculate the element-wise cost and the total cost.
› Making the students understand the methods of costing adopted by different types of
industries.
› Exposing the students to the practical application of costing
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 – Differentiate Cost Accounting from other branches of Accounting and prepare Cost Sheet.
CO2 – Prepare Stores Ledger Account and calculate the labour cost
CO3 – Apportion overheads and calculate machine hour rate
CO4 – Prepare Reconciliation Statement and Process Accounts
CO5 – Prepare Contract Accounts and Operating Cost Sheet
COST ACCOUNTING
UNIT - I 15 hours
Cost Accounting: Meaning – Definition – Objectives – Advantages – Limitations – Difference
between Financial Accounting and Cost Accounting – Difference between Management Accounting
and Cost Accounting – Classification of Cost – Cost Centre – Cost Unit – Profit Centre – Methods
of Costing – Techniques of Costing - – Introduction to Cost Accounting Standards. Cost Sheet:
Meaning – Preparation of Cost Sheet. Tenders and Quotations: Meaning – Preparation of Tenders
and Quotations
UNIT - II 20 hours
Material: Material Control – Meaning – Objectives – Advantages. Inventory Control: Meaning –
Techniques – ABC Analysis – Perpetual Inventory System – Just-in-time Inventory – VED Analysis
– FNSD Analysis – Automatic Order System. Stock: Determination of various levels – Economic
Ordering Quantity (EOQ). Stores Ledger: Preparation of Stores Ledger – FIFO, LIFO, Simple
Average and Weighted Average methods only. Labour: Time Rate System – Halsey Plan and the
Rowan Plan – Piece-rate System – Straight Piece-Rate System – Taylor’s differential Piece-Rate
System – Merrick’s Multiple Piece-Rate System – Computation of Labour Turnover
UNIT - III 15 hours
Overheads: Meaning – Definition – Classification of Overheads – Meaning of Allocation of
Overheads Apportionment: Meaning – Primary Distribution – Secondary Distribution under the
Direct Re-Distribution, Step Distribution and Repeated Distribution methods. Absorption: Meaning
– Computation of Machine Hour Rate.
UNIT - IV 20 hours
Reconciliation of Cost and Financial Accounts: Integrated Accounting System – Non-Integrated
Accounting System – Need for Reconciliation – Causes for disagreement in profits – Preparation of
Reconciliation Statement (Simple Problems Only). Process Costing: Meaning – Features –
Preparation of Process Accounts with Normal Loss, Abnormal Loss and Abnormal Gain
51
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

UNIT - V 20 hours
Contract Costing: Meaning – Definition – Definition – Features – Preparation of Contract Account
– Completed Contracts – Incomplete Contracts. Operating Costing: Meaning – Definition –
Preparation of Operating Cost Sheet and Calculation unit cost of Passenger Transport and Goods
Transport Undertakings.
Total Lecture Hours 90 Hours
(Problems: Theory = 80:20)

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S M M
CO3 S S S S S
CO4 S S M M S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 Jain, S.P. and Narang K.L. Cost Accounting Kalyan Publishers, New Delhi
2 Reddy, T.S and Hari Prasad Cost Accounting Margham Publishers, Chennai
Reddy Y

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 [Link] and [Link] Cost Accounting McGraw Hill
2 Maheswari,S.N & [Link] Cost Accounting Theory and Problems Sultan Chand
3 Ravi M. Kishore Cost and Management Accounting Taxmann
4 [Link], Priyanka Katyal Cost Accounting Sultan Chand

JOURNALS
™ Cost Accounting Standards - The ICWA of India Management Accountant - The
ICWA of India Indian Journal of Finance

WEB RESOURCES
™ icwaijournal@[Link] [Link]

52
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

QUESTION PAPER PATTERN

Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total
Knowledge Total
Pattern

be
Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

53
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Major Paper – 14 FINANCIAL SERVICES AND L T P C
FOREIGN EXCHANGE MANAGEMENT
Course Code UCMAM14 / BM14 / CM14 6 - - 5
Year THIRD YEAR SEMESTER: V
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are to:
› Understanding the basic concepts of financial services
› Analyzing the working and components of corporate securities market
› Evaluating the functioning of stock exchanges in India
› Evaluating the role of intermediaries in financial market
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 – Gain the Knowledge of concepts of financial Services.
CO2 – Understand the Merchant Banking and Consumer Finance.
CO3 – Understand about the Mutual Fund and Securitization.
CO4 – Learn the Concept SEBI Guidelines and Credit Rating Agencies
CO5 – Acquire Knowledge in the Foreign Exchange Management.
FINANCIAL SERVICES AND FOREIGN EXCHANGE MANAGEMENT
UNIT - I 18 hours
Financial Services: Meaning – Importance – Types – Functions of Financial Services - Players in
Financial Services Sector - Financial Services in India.
UNIT - II 18 hours
SEBI: Guidelines - Primary Markets and Secondary Markets - Role of SEBI – Regulation of Stock
Exchange. Merchant Banking: Meaning – Functions – Issue Management – Managing of New
Issues – Underwriting – Introduction to securities Market Intermediaries.
UNIT - III 18 hours
Stock Exchange - Role of Secondary Market – Trading in Stock Exchange – Various Speculative
Transactions. Dematerialization of Shares and Securities.
UNIT - IV 18 hours
Leasing and Hire purchase: Concepts – Features – Types of Lease Accounts. Factoring: Meaning
– Functions of a Factor. Consumer Finance - Venture Capital - Mutual Funds: Meaning – Concept
– Types. Securitization: Meaning – Concept and Procedures in India. Credit Rating: Meaning –
Objectives – Scope – Credit Rating Agencies in India.
UNIT - V 18 hours
Foreign Exchange Management: Meaning of Foreign Exchange – Foreign Exchange Management
Act - Rates - SPOT- Forward - Exchange rates quotes - Direct – Indirect – Buying rate - Selling rate
– Risk Management - Hedging - Forward Contracts – Options – Futures – Swaps.
Total Lecture Hours 90 Hours
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO4 S S M S S
CO5 S S S M M
54
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 [Link] Financial Services Vijay Nicole Imprints
2 M.Y. Khan Financial Services Tata McGraw-Hill Education
3 Natrajan. L Financial Markets Margham Publications
4 C. Jeevanandam Foreign Exchange Sultan Chand & Sons

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 B. Santhanam Financial Services Margham Publications
2 Shashi, Gupta Financial Services Kalyani Publishers
3 [Link] Financial Services Maruthai Publishers
4 Saroj Kuamr Financial Services Thakur Publishers
5 Nisha Aggarwal Financial Services Kalyani Publishers
JOURNALS
1. International Journal of Financial Services Management, ISSN 1741-8062.
2. International Journal of Financial Markets and derivatives, ISSN online - 1756-7149
3. Journal of Financial Services Marketing, ISSN 1573-0735, Springer Link
4. Journal of Financial Markets –ISSN 1386-4181, Elsevier.
5. International Journal of Financial Research ISSN: 1923-4023

E-LEARNING RESOURCES
1. [Link]
2. [Link]
3. [Link]
4. [Link]
5. [Link]
6. [Link]

QUESTION PAPER PATTERN

Questions

Questions

Answered

Question
Marks
Total

Knowledge Total
to be

per

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units
55
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Major Paper -15 HUMAN RESOURCE MANAGEMENT L T P C
Course Code UCMAM15 /BM15 / CM15 6 - - 5
YEAR THIRD YEAR SEMESTER: V
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› To impart knowledge on basic concepts, procurement, training and development of employees.
› To learn performance appraisal techniques and compensation components.
› To know the employees safety, welfare measures and grievance handling.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able:
CO1: Identify the Environment in which HR activities are carried on
CO2: Analyse about the various processes of HR planning and recruitment process.
CO3: Highlight the Training needs and Career development.
CO4: Importance of PA and its link with Compensation management.
CO5: Assess about Employee welfare and Grievance handling
HUMAN RESOURCE MANAGEMENT
UNIT - I 18 hours
Human Resource Management - Meaning - Objectives- Importance- Scope - Functions-
Environment of HRM- Personnel Management vs HRM – Difference between Traditional HRM
and Strategic HRM- Human Resource Information System.
UNIT - II 18 hours
Acquisition of Human Resource - Human Resource Planning- Quantitative and Qualitative
dimensions - Job analysis – Job description and Job specification. Recruitment – Sources – Internal
and External – Selection – Process of Selection – Use of Various tests – Interviews – Interview
Techniques in Selection – Induction – Placement
UNIT - III 18 hours
Training and Development - Concept and Importance - Identifying training and development
needs – Methods of Training – on the Job and off the Job Training Methods - Career development-
Transfers and Promotions.
UNIT - IV 18 hours
Performance Appraisal System – Meaning - Nature and objectives - Techniques of performance
appraisal - Traditional and modern methods. Compensation – Concept - Policies and administration
- Job evaluation - Methods of wage payments and incentive plans - Fringe benefits.
UNIT - V 18 hours
Maintenance - Employee health and safety - Employee welfare - Social Security –Grievance
handling and Redressal – Worker’s participation in management – Collective bargaining.
Total Lecture Hours 90 Hours
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M M
CO3 M S S S S
CO4 S S M S L
CO5 S S S M M

56
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 SS Khanka Human Resource Management [Link]
2 CB Gupta Human Resource Management Sultan Chand & sons

BOOKS FOR REFERENCE

Sl.
Author(s) Title Publisher
No.

01 Aswathappa. K. Human Resource Management Tata McGraw-Hill Education

02 Prasad, L. M Human Resource Management Sultan Chand & Sons
03 Rao. P. S. Personnel and Human Resource Management Himalaya Publishing House.

JOURNALS
1. International Journal of Human Resource Management, ISSN: 1466-4399.
2. SA Journal of Human Resource Management, ISSN: 2071-078X, AOSIS Publishing.
3. Journal of Strategic Human Resource Management, ISSN Number: 2277-2138
4. IBIMA Journal of Human Resource Management Research, ISSN: 2166-0018

E-LEARNING RESOURCES
1. [Link]
2. [Link]
3. [Link]
4. [Link]
5. [Link]

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

57
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Major Paper – 16 MARKETING L T P C
Course Code UCMAM16/BM16 / CM16 6 - - 4
Year THIRD YEAR SEMESTER: V
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
™ Understanding about the basic concepts of marketing.
™ Making the students to get familiar in elements of marketing mix.
™ Creating awareness about the contemporary issues in marketing.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 - Explain the features of marketing and modern marketing concept.
C02 - Understand the consumer decision making process.
CO2 - Narrate the steps involved in new product development.
CO3 - Examine the impact of promotional mix.
CO4 –Understand about the contemporary issues in marketing.
MARKETING
UNIT - I 18 hours
Marketing: Definition- Functions - Advantages- Evolution of Marketing Concept- Modern
Marketing Concepts. Marketing Environment – Micro and Macro Environment.
UNIT - II 18 hours
Consumer Behaviour: Meaning - Importance - Consumer Decision Making Process. Market
Segmentation: Definition – Bases of Segmentation – Benefits.
UNIT - III 18 hours
Marketing Mix – Meaning – Importance – Factors Affecting Marketing Mix.
Product: Meaning - Product Policies- Product Mix-Product Line- New Product Development-
Product Life Cycle. Brand- Advantages and Limitations- Kinds of Brands- Brand Equity.
Packaging- Functions-Kinds of Packaging. Labelling.
Pricing: Meaning- Importance-Objectives- Factors- Bases and Kinds of Pricing.
UNIT - IV 18 hours
Promotion: Meaning - Objectives-Promotion Mix - Factors Influencing Promotion Mix –
Advertisement - Objectives- Functions - Advantages - Disadvantages – Types -Steps in Advertising
Process. Personal Selling- Objectives-Steps in Selling- Qualities of a Salesman. Sales Promotion-
Objectives-Merits and Demerits-Kinds.
UNIT - V 18 hours
Channels of distribution: Meaning - Importance- Types of Channels –Factors Affecting Choice of
Channels. Contemporary issues in Marketing – Ethics in Marketing – Technology in Marketing mix.
Total Lecture Hours 90 Hours

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S S
CO3 S S S S M
CO4 S M S S S
CO5 S S S S M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
58
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 Rajan Saxena Marketing Management Tata McGraw Hill
2 Philip Kotler Principles of Marketing Pearson
[Link] &
3 Marketing Management Sulthan Chand & Sons
N Rajan Nair

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 Mullins, J., Walker Marketing McGraw-Hill
2 Ramaswamy, V. S & Namakumari, S Marketing management Macmillan

JOURNALS
1. Indian Journal of Marketing ISSN: 9738703 Associated Management Consultants
2. Journal of Marketing ISSN: 00222429 Sage publishing
3. Journal of Marketing Research ISSN: 00222437 Sage publishing
4. Journal of Marketing Management ISSN: 1472-1376 Taylor & Francis Online
5. Journal of Consumer MarketingISSN:0736-3761 Emerald Publishing Limited
6. International Journal of Internet Marketing and Advertising ISSN:1477-5212

E-LEARNING RESOURCES
1. [Link]
2. [Link]
3. [Link]
4. [Link]
[Link]

QUESTION PAPER PATTERN

Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

59
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Elective - 01 INCOME TAX LAW AND PRACTICE –I L T P C
Course Code UCMAE01/BE01 /CE01 6 - - 4
YEAR THIRD YEAR SEMESTER : V
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are to:
› Understating the basic concept of Income Tax, Agricultural Income.
› Enable students to understand and compute income from salaries
› Teach the students to calculate the Income from House Properties.
› Make the students understand and compute Profit and gains of Business and Profession.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1- Understand and determine Residential status, Incidence of Tax.
CO2- Understand Agricultural Income and hierarchy of Income Tax Authorities
CO3 - Compute the taxable Salary Income.
CO4- Compute Income from House Properties
CO5- Compute Profit and gains from Business and Profession.
INCOME TAX LAW AND PRACTICE –I
UNIT - I 10 hours
Income: Income Tax Act 1961 - Concepts – Features of Income – Types of Income – Previous year
and Assessment year – distinction between Capital and Revenue – Receipts, Expenditures and Losses
– Exemptions under Section 10.
UNIT - II 20 hours
Agricultural Income: Computation of Agricultural Income. Residential Status of a Person -
Incidence of Taxation.
UNIT - III 20 hours
Income from Salaries: Meaning of Salary – Features – Kinds of Salary Income – Allowances –
Perquisites – profit-in-lieu – Provident Fund – Deductions from Salary – Computation of Salary
Income.
UNIT - IV 15 hours
Income from House Property: Basis of Charge – Annual Value – Deductions from Annual Value –
Expenses not allowed as Deduction – Loss from House Property – Computation of Income from
House Property.
UNIT - V 25 hours
Profits and gains of business or profession: Vocational income – Deductions Expressly Allowed –
Allowable losses – Expenses Expressly Disallowed – Deductions allowable only on actual payment –
General Deductions – Computation of Depreciation – Computation of income from Profits and gains
of Business or Profession.
Total Lecture Hours 90 Hours
(Problems: Theory = 80:20)

60
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S M M
CO3 S M S S S
CO4 S S M M S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
1 Vinod K. Singhania Direct Taxes Law & Practice Taxmann's
2 [Link] & [Link] Income Tax Law and Practice Kalyani Publisher
3 [Link] and [Link] Income Tax Law & Accounts Sathiya Bhawan Publications

BOOKS FOR REFERENCE

Sl.
Author(s) Title Publisher
No.
1 Naveen Mittal Principles of Income Tax Law & Practice Cengage India
2 T.S. Reddy & [Link] Prasad Reddy Income Tax Theory, Law & Practice Margham Publication

JOURNALS
1. VISION: Journal of Indian Taxation - ISSN: 2347-4475; e-ISSN: 2395-2571
WEB RESOURCES
1. [Link]
2. [Link]

QUESTION PAPER PATTERN

Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units
61
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

VBE VALUE BASED EDUCATION L T P C

Course Code URKBT01 1 - - 2
YEAR THIRD YEAR SEMESTER - V
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit

62
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper - 17 MANAGEMENT ACCOUNTING L T P C

Course Code UCMAM17/BM17 /CM17 6 - - 5
YEAR THIRD YEAR SEMESTER : VI
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Emphasizing the need for analyzing the financial data for internal reporting, cost control and
effective decision-making
› Making the students to have a focus on the applications of cost control concepts and techniques
› Enabling the students to uunderstand analyse and interpret financial statements.
› Teaching the students to prepare statements like Cash Flow, Funds Flow, and Budgets
› Enlightening the students on the making of Cost-Volume-Profit analysis and Break-Even Analysis
EXPECTED COURSE OUTCOMES
On the successful completion of the course, students will be able to:
CO1 – Differentiate management accounting from financial accounting and explain the application of
management accounting and the various tools used
CO2 – Analyse and interpret the financial statements using various ratios
CO3 – Prepare Funds Flow Statement and Cash Flow Statement
CO4 – Prepare different budgets for the business
CO5 – Know the application of marginal costing for managerial decisions and compute variances
MANAGEMENT ACCOUNTING
UNIT - I 10 hours
Management Accounting: Meaning – Definition – Characteristics – Scope – Functions – Limitations –
Difference Between Financial Accounting and Management Accounting. Financial Statements:
Meaning – Nature – Analysis and Interpretation of Financial Statements – Techniques – Preparation of
Comparative Statements – Preparation of Common-Size Statements – Trend Analysis
UNIT - II 20 hours
Ratio Analysis: Meaning – Advantages – Limitations - Calculation of Ratios: Profitability Ratios–
Activity Ratios – Solvency Ratios - Preparation of Balance Sheet with the help of given ratios
UNIT - III 20 hours
Funds Flow Analysis: Meaning – Concept of Fund – Preparation of Schedule of Changes in Working
Capital – Calculation of Funds from Operations – Preparation of Funds Flow Statement.
Cash Flow Analysis: Meaning – Concept of Cash and Cash Equivalents – Preparation of Cash Flow
Statement (As per AS 3 under the Indirect Method)
UNIT - IV 15 hours
Budgetary Control: Meaning – Definition – Objectives – Advantages – Limitations - Preparation of
Budgets: Production Budget – Raw Materials Purchase Budget – Cash Budget – Flexible Budget - Zero-
Base Budgeting.
UNIT - V 25 hours
Marginal Costing: Meaning – Definition – Features – Advantages – Limitations - CVP Analysis and
Break Even Analysis: Calculation of Profit-Volume Ratio – Break-Even Point – Margin of Safety –
Profit – Calculation of sales required to earn a specific amount of profit. Decision-making: Make or Buy
Decisions – Key Factor Decisions – Sales-mix Decisions.
Standard Costing: Meaning – Definition – Computation of Material Variances and Labour Variances.
Total Lecture Hours 90 Hours
(Problems: Theory = 80:20)
63
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S M M
CO3 S M S S S
CO4 S S M M S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 Maheshwari S.N. Principles of Management Accounting Sultan Chand & Sons
2 Reddy, T.S and Management Accounting Margham Publishers
Hari Prasad Reddy Y

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 Atkinson A. Anthony, Robert S Management Accounting Pearson Education
2 Indian Institute of Bankers Management Accounting Macmillan
3 Man Mohan and S.N. Goyal Principles of Management Accounting Sahitya Shawan
JOURNALS
1. International Journal of research in Commerce and Management
2. Management Accountant - The ICWA of India
3. Indian Journal of Finance
WEB RESOURCES
1. [Link]
2. [Link]

QUESTION PAPER PATTERN

Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

64
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper – 18 INDIRECT TAXES L T P C

Course Code UCMAM18/BM18 /CM18 6 - - 5
Year THIRE YEAR SEMESTER: VI
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are to:
™ Understanding the applicability of indirect taxes in India
™ Familiarizing with the calculation and execution of goods and service tax in India
™ Understanding the working of custom law in India
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1 - Recall various concepts relating to Indirect tax regime in India
CO2 - Analyse the concept and applicability of GST in businesses
CO3 - Compare the GST regime with other indirect tax laws prior to it
CO4 - Illustrate GST system in own business and other prototypes
CO5 - Examine the custom law and related duties and taxes
INDIRECT TAXES
UNIT - I 18 hours
Tax and Taxation: Meaning - Types of Taxes - Direct and Indirect Taxes - Features – Merits and
Limitations - Comparison of Direct and Indirect taxes. Constitutional basis of Taxation in India-
Methods of levying Indirect Taxes - Contribution of Indirect taxes Revenues to State.
UNIT - II 18 hours
Goods and Services Tax in India: Introduction – Concept of GST - Need for GST - Advantages of
GST. Structure of GST in India: Dual Concept – CGST - SGST – UTGST – IGST and GST
Compensation Cess. Subsuming of Taxes - GST Rate Structure in India.
UNIT - III 18 hours
Levy and Collection under CGST and SGST Acts: Meaning of important terms: Goods, Services,
Supplier, Business, Manufacture, Casual Taxable Person, Aggregate Turnover, Input Tax and
Output Tax. Taxable Event under GST: Concept of Supply - Time of supply - Value of Taxable
Supply. Composite and Mixed Supplies. Input Tax Credit: Meaning - Eligibility and Conditions for
availing Input Tax Credit. Reverse Charge Mechanism under GST. Composition Levy: Meaning
and Applicability. UTGST – Union Territory Goods and Services Tax.
UNIT - IV 18 hours
Levy and Collection under Integrated Goods and Services Tax Act: Meaning of important
terms: Integrated tax, Intermediary, Location of the Recipient and Supplier of Services, and Zero-
rated Supply. Nature of Supply: Intra-State Supply and Inter-State Supply - Place of Supply of
Goods or Services: Meaning and Determination. Procedures under GST: Procedure for Registration
- Persons Liable for Registration - Compulsory Registration and Deemed Registration. E-Way Bill
under GST: Meaning and Applicability. Filing of Returns: Types of GST Returns and their Due
Dates.
UNIT - V 18 hours
Introduction to Customs Laws in India: The Customs Act 1962 - The Customs Tariff Act 1975 -
Basic Concepts - Taxable Event - Levy and Exemptions from Customs Duty - Types - Methods of
Valuation- Abatement of Duty on Damaged or Deteriorated Goods - Customs Duty Draw Back.
Total Lecture Hours 90 Hours
(Theory = 100 %)
65
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO4 S S M S S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 Dr. [Link] Goods and Services Tax Sri Rudra learning publication
2 Joy Dhubgar Indirect Taxation Kalyani Publishers
3 Datey. V.S GST law & practice Taxmann publication
4 H.C. Mehrotra Goods and services tax Sahitya Bhawan publications
5 Jayachandran Indirect Tax [Link]
BOOKS FOR REFERENCE
Sl. No. Author(s) Title Publisher
1 [Link] GST and Customs Laws Kavin Publications
2 Manoharan Taxation Snow White Publication
3 MohammadRafi Indirect tax laws, Bharat publication.
4 Joy Dhingra Indirect taxation Kalyani publishers
JOURNALS
1. Vision: Journal of Indian Taxation - ISSN: 2347-4475; e-ISSN: 2395-2571
2. International Journal of Accounting and Taxation - ISSN: 2372-4978 (Print Version).
3. Journal of International Accounting, auditing and taxation, Elsevier, ISSN:1061-9518
E-LEARNING RESOURCES
1. [Link] - Goods and Services Tax Common Portal
2. [Link] - GST Council
3. [Link] – Government of Tamil Nadu
QUESTION PAPER PATTERN
Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create
INSTRUCTIONS TO THE QUESTION PAPER SETTER
Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units
66
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Major Paper – 19 ENTREPRENEURIAL DEVELOPMENT L T P C

Course Code UCOAM19 / BM19 6 - - 4
Year THIRE YEAR SEMESTER: VI
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are:
1. To Understand the basic concepts of Entrepreneurship.
2. To Acquire the knowledge about entrepreneurial agencies.
3. To Know the various idea generation techniques to become an entrepreneur.
3. To Examine the role of entrepreneurs in Economic Development.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1 - Identify the concept of entrepreneurship.
CO2 - Analyse the various functions of financial and support institutions.
CO3 – Familiar with preparation of Project Report
CO4 – Examine the phases and role of EDPs
CO5 - Analyse the Entrepreneurial growth and Significance of SSIs in Economic Development
ENTREPRENEURIAL DEVELOPMENT
UNIT - I 18 hours
Entrepreneurship: Meaning – Types – Qualities of an Entrepreneur – Classification of
Entrepreneurs – Factors influencing Entrepreneurship – Functions of Entrepreneurs.
UNIT - II 18 hours
Entrepreneurial Development Agencies: Commercial Banks – District Industries Centre – Small
Industries Development Organisation – Micro Small and Medium Enterprises – Industrial Finance
Corporation of India Limited – Technical Consultancy Organisations – National Small Industries
Corporation Limited.
UNIT - III 18 hours
Project Management: Business Idea Generation Techniques – Identification of Business
Opportunities – Feasibility Study – Marketing – Finance – Technology – Legal – Preparation of
Project Report – Tools of Appraisal. Model Project Proposals of Entrepreneurs.
UNIT - IV 18 hours
Entrepreneurial Development Programmes (EDPs): Meaning – Need – Major Objectives –
Phases of EDPs – Role of EDPs – Achievements – Role of Government in organizing EDPs.
UNIT - V 18 hours
Entrepreneurial Growth and Economic Development: Role of Entrepreneurs in Economic
Development – Small Scale Entrepreneurs: Meaning and Definition – Ancillary Units – Tiny Sector
– Reasons for the Significance of SSIs in Economic Development – Incentives offered by
Governments to SSIs – Problems of SSIs in India. Women Entrepreneurs – Problems Faced By
Women Entrepreneurs – Tamilnadu Women Development Corporation -Governmental and
Institutional Schemes for Women Entrepreneurs.
Total Lecture Hours 90 Hours

67
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
CO4 S S M S S
CO5 S S S M M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
1 [Link], Entrepreneurship Development Sultan Chand & Sons.
[Link]
2 Khanka S. S Entrepreneurial development S. Chand

BOOKS FOR REFERENCE

Sl. No. Author(s) Title Publisher
1 Abha Mathur Entrepreneurship Development Taxmann Publications
2 Jayashree Entrepreneurial Development Margham Publications
Suresh
JOURNALS
1. IUP Journal of Entrepreneurship Development ISSN: 0973-2659 IUP Publications
2. International Journal of Entrepreneurship and Innovation ISSN: 14657503
3. Journal of Small Business and Entrepreneurship ISSN: 2169-2610 Taylor & Francis
4. Journal of Entrepreneurship & Management ISSN: 2277-6850
E-LEARNING RESOURCES
1. [Link]
2. [Link]
3. [Link]
QUESTION PAPER PATTERN
Marks per
Questions

Questions

Answered

Question
Total

Knowledge Total
to be

Pattern
Level Marks

Section A K1 12 10 2 20
Section B K1,K2 7 5 5 25
Section C K2, K3 & K4 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create
INSTRUCTIONS TO THE QUESTION PAPER SETTER
Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units
68
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
Elective - 02 INCOME TAX LAW AND PRACTICE –II L T P C
Course Code UCMAE02/BE02 /CE02 6 - - 4
YEAR THIRD YEAR SEMESTER : VI
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Understanding the basic concepts of Income tax.
› Make the students understand and compute Tax liabilities for individual and firm.
› Giving insight on Assessments, PAN, TDS.
› Expose practical application of Income Tax.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1- Understand and Compute Capital Gains.
CO2 - Compute the Income from Other sources.
CO3- Compute Tax liabilities of an Individuals.
CO4- Compute Tax liabilities of a Firm.
CO5 – Understand Types of Assessment, PAN, TDS.
INCOME TAX LAW AND PRACTICE –II
UNIT - I 10 hours
Capital Gains: Basis of Charge – Long term and Short term capital gains – Cost of Acquisition –
Cost of Improvement – Cost of Inflation Index – Exempted Capital Gains – Computation of Capital
Gain.
UNIT - II 20 hours
Income from Other Sources: Methods of Accounting – Deductions – Computation of Income from
Other Sources.
UNIT - III 20 hours
Income of persons to be included in other person’s income under Clubbing Provisions – Deemed
Incomes – Set off and Carry Forward of Losses – Deductions u/s 80.
UNIT - IV 15 hours
Assessment of Individuals – Assessment of Firms.
UNIT - V 25 hours
CBDT – Other Income Tax Authorities. Types of Assessment: Self – Regular – Best Judgment
Assessment. PAN. Deduction of Tax at Source –Salaries – Interest on Securities – Advance
Payment of Tax – Due Dates – E-Filing of Returns.
Total Lecture Hours 90 Hours
(Problems: Theory = 80:20)

MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES

PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S M
CO3 S M S S S
CO4 S M S S S
CO5 S M S S M
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low

69
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

RECOMMENDED BOOKS
Sl.
Author/s Title Publisher
No.
1 Vinod K. Singhania Direct Taxes Law & Practice Taxmann's
2 [Link] & [Link] Income Tax Law and Practice Kalyani Publisher
3 [Link] and [Link] Income Tax Law & Accounts Sathiya Bhawan Publications

BOOKS FOR REFERENCE

Sl.
Author(s) Title Publisher
No.
1 Naveen Mittal Principles of Income Tax Law & Practice Cengage India
2 T.S. Reddy & [Link] Prasad Reddy Income Tax Theory, Law & Practice Margham Publication

JOURNALS
1. Vision: Journal of Indian Taxation - ISSN: 2347-4475; e-ISSN: 2395-2571

WEB RESOURCES
1. [Link]
2. [Link]

QUESTION PAPER PATTERN

Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 1 6 7 5 5 25
Section C K2, K3, K4 & K5 0 4 4 2 15 30
Total Makrs 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

70
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce

Elective - 03 FINANCIAL MANAGEMENT L T P C

Course code UCMAE03 / BE03 /CE03 6 - - 4
YEAR THIRD YEAR SEMESTER : VI
External : 75 Marks Continuous Internal Assessment : 25 Marks Total : 100 Marks
L –Lecture; T – Tutorial; P – Practical; C – Credit
COURSE OBJECTIVES
The main objectives of this course are as follows:
› Providing an exposure in the fundamentals of Finance.
› Familiarising the students to manage funds in an organisation.
› Enriching the knowledge in various financial management techniques.
EXPECTED COURSE OUTCOMES
On the successful completion of the course, student will be able to:
CO1 – Understand how crucial financial decisions are taken in a firm and gain insight into wealth
maximization versus profit maximization.
CO2 – Understand the importance of cost of capital.
CO3 - Estimate various theories of capital structure and factors affecting capital structure decisions
in a firm.
CO4 - Select and apply techniques for long term decision making using capital budgeting concept
CO5 - Formulate dividend decisions in a firm and apply appropriate techniques for short term
financial needs of the firm using working capital management concepts.
FINANCIAL MANAGEMENT
UNIT - I 18 hours
Financial Management: Meaning - Definition – Objectives – Functions of a Finance Manager –
Financial Planning –Concept of Time Value of Money – Risk and Return.
UNIT - II 18 hours
Cost of Capital :Meaning – Significance – Measures of Specific and Overall Cost of Capital- Cost
of Debt - Cost of Preference Capital – Cost of Equity - Cost of Retained Earnings - Weighted
Average Cost of Capital (WACC) and Marginal Cost of Capital.
UNIT - III 18 hours
Capital Structure: Meaning - Sources of Long-term Finance - Factors Influencing Capital Structure
– Importance of Capital Structure – EBIT / EPS Analysis – Indifference Point – Capital Structure
Theories (MM Approach Excluded) - Leverage - Meaning – Types of Leverage.
UNIT - IV 18 hours
Capital Budgeting: Meaning - Capital Budgeting Process – Evaluation of capital Budgeting
Proposals- Payback Period Method - Accounting Rate of Return - Net Present Value (NPV) -
Internal Rate of Return (IRR) - Profitability Index - Capital Budgeting under Risk – Certainty
Equivalent Approach and Risk Adjusted Discount Rate.
UNIT - V 18 hours
Dividend Decision: Meaning - Theories for Relevance and Irrelevance of Dividend Decision for
Corporate Valuation (Theoretical Concepts).
Working Capital Management: Meaning - Sources of Short Term Finance – Concept of Operating
/ Working Capital Cycle – Determinants of Working Capital – Estimation of Working Capital.
Total Lecture Hours 90 Hours
(Problems: Theory = 60:40)

71
 Ramakrishna Mission Vivekananda College (Evening)
(Autonomous)
Mylapore, Chennai – 600 004.
(Affiliated to University of Madras)
Department of Commerce
MAPPING COURSE OBJECTIVES AND COURSE OUTCOMES
PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S M S S M
CO4 S S S S S
CO5 S M S S
Program Outcomes (POs); Course Outcomes (POs) S-Strong; M-Medium; L-Low
RECOMMENDED BOOKS
Sl. No. Author/s Title Publisher
1 [Link] Financial Management Sultan Chand & Sons
2 [Link] Financial Management Margham Publications
BOOKS FOR REFERENCE
Sl. No. Author(s) Title Publisher
1 Khan & Jain Financial Management Tata McGraw Hill
2 Kishore M Ravi Financial Management Taxman Publication
3 [Link], Shashi [Link] Financial Management Kalyani Publications
&Neeti Gupta
JOURNALS
1. Journal of Multinational Financial Management-Elsevier ISSN: 1462-6004.
2. Financial Management – Wiley Online ISSN:1745-6622.
3. International Journal of Financial Management, Publishing India Group,
4. Indian Journal of Finance, Associated Management Consultants Private Limited
WEB RESOURCES
1. [Link]
2. [Link]
3. [Link]
QUESTION PAPER PATTERN
Questions to

Marks per
Questions

Answered
Problems

Question
Theory

Total

Knowledge Total
Pattern
be

Level Marks

Section A K1,K2 & K3 5 7 12 10 2 20

Section B K1,K2 & K3 3 4 7 5 5 25
Section C K2, K3, K4 & K5 2 2 4 2 15 30
Total Marks 75
K1: Remember; K2: Understand; K3:Apply; K4: Analyse; K5:Evaluate & K6: Create

INSTRUCTIONS TO THE QUESTION PAPER SETTER

Section Number of Questions to be asked
A Minimum 2 Questions are to be asked from each of the five units
B Minimum 1 Question is to be asked from each of the five units
C Minimum 1 Question is to be asked from any four units

72