SYLLABUS B - Sri Ramakrishna College of Arts and Science

Sri Ramakrishna College of Arts and Science (Autonomous)

(Formerly S.N.R. Sons College) (Re-Accredited with „A‟ Grade by NAAC)

(An ISO 9001:2008 Certified Institution)

Nava India, Coimbatore-641 006, Tamil Nadu, India.

SYLLABUS B.Com

DEPARTMENT OF COMMERCE

ACADEMIC YEAR 2018-2019

(2017 BATCH)

Sri Ramakrishna College of Arts and Science (Autonomous)

(Formerly S.N.R. Sons College) (Affiliated to Bharathiar University)

(Re-Accredited with „A‟ Grade by NAAC) (An ISO 9001:2008 Certified Institution)

Nava India, Coimbatore-641 006, Tamil Nadu, India.

“Scheme of Examination along with Distribution of Marks and Credits”

CBCS & OBE PATTERN

UNDER GRADUATE PROGRAMMES B.Com Degree Course

(For the students admitted during the Academic Year 2017 – 2018 and onwards)

Part Study Components and Course Title with course

code CIA CE Total Credit

SEMESTER I

I Language: 17T01 Tamil – I / Hindi – I / French – I / Malayalam – I 30 70 100 3

II 17E01English – I 30 70 100 3

III CORE I-17CO101 Principles of Accountancy

30 70 100 4

III CORE II - 17COC02 Business Organisation

30 70 100 4

III ALLIED I: 17COAC01 Information Technology in Business

30 70 100 4

IV 17EV01 -Environmental Studies 100 - 100** 1

IV 17CPE01 - PACE I - 100 100** 1

IV 17COJC1- JOC 1$

SEMESTER II

I Language: 17T02 Tamil – 2 / Hindi – 2 /French – 2 / Malayalam – 2

30 70 100 3

II 17E02 English- II 30 70 100 3

III CORE III - 17CO201 Financial Accounting

30 70 100 4

III CORE IV - 17CO202 Business Environment

30 70 100 3

III CORE V-17CO203 Computer Practical I – MS Office

30 70 100 3

III ALLIED II : 17MATC01

Business Mathematics 30 70 100 4

IV 17VE01 -Value Education

100 100** 1

IV 17CPE02 -PACE II

100 100** 1

IV 17COJC2- JOC

1$

SEMESTER III

III CORE VI -17CO301 Cost Accounting

30 70 100 4

III CORE VII – 17CO302 Higher Financial Accounting

30 70 100 4

III CORE VIII- 17CO303 Management Concepts

30 70 100 4

III CORE IX- 17CO304 Computer Practical II-Tally

30 70 100 3

III OPEN ELECTIVE I –17COI01 Principles of Taxation

30 70 100 3

III ALLIED III – 17MATC02 Business Statistics

30 70 100 4

III Skill Based Course – 1 – 17CO305 Management Information System

30 70 100 3

IV

17BCT01 Basic Tamil I/ 17AD01 Advanced Tamil I

100* 100* 1$

IV 17CPE03 PACE III

- 100 100** 2

IV 17COJC3 JOC

1$

SEMESTER IV

III CORE X -17COC02 Corporate Accounting

30 70 100 4

III CORE XI- 17CO402

Banking Theory Law and Practice 30 70 100 4

III CORE XII-17CO403 Business Law

30 70 100 4

III Elective I -17BPSCE01 Financial Management

30 70 100 4

III ALLIED IV- 17ECO04 Economics For Decision Making

30 70 100 4

III Skill Based Course – 2 –17CO404 E-Commerce

30 70 100 3

IV

17BCT02 Basic Tamil I / 17AD02 Advanced Tamil II

100* 100* 1$

IV 17CPE04 PACE IV

100 100** 2

IV 17COJC4 JOC

1$

SEMESTER V

III CORE XIII -17CO501 Higher Corporate Accounting

30 70 100 4

III CORE XIV -17CO502 Marketing Management

30 70 100 4

III CORE XV -17CO503 Direct Taxation

30 70 100 4

III CORE XVI –17CO505 Institutional Training

80 20 100 4

III CORE XVII – 17CO506 Project Work

80 20 100 4

III OPEN ELECTIVE II

Principles of Insurance 30 70 100 3

III Skill Based Course – 3 - Entrepreneurial Development

30 70 100 3

IV 17CPE05 PACE V 100 100** 1

IV 17COJC5 JOC 1$

SEMESTER VI

III CORE XVIII–17CO601 Management Accounting

30 70 100 4

III CORE XIX-17CO602 Computer Practical III – Commercial Documentation

30 70 100 3

III CORE XX-17CO603 Company law

30 70 100 4

III Elective II - 17COE02 Auditing Principles & Practices

30 70 100 4

III Skill Based Course – 4- Insurance Principles & Practices

30 70 100 3

V

Extension Activities 17NS01-NSS/17NC01-NCC/17SP01SPORTS/17YR01YRC/17SI01—SIS/17RB01 -RBC #

100 - 100** 1

SBS 1-MIS SBS 2-E-Commerce

SBS 3- Entrepreneurial development SBS 4- Insurance Principles & Practices

Elective – I

A Financial Management B Supply Chain Management C Consumer Behavior

Elective – II

A Stock Market Instruments and Operations

B Auditing Principles & Practices

C Financial Institutions and Markets

List of Open Elective papers offered by the Department

Open Elective – I Principles of Taxation

Open Elective – II Principles of Insurance

Summary

Part Subject Papers Credit Total

credits Papers marks

Total marks

Part I Languages 2 3 6 2 100 200

Part II English 2 3 6 2 100 200

Part III

Core 20 76 92

20 2000 2400

Allied 4 16 4 400 OPEN

ELECTIVES 2 3 6 2 100 200

Electives 2 4 8 2 100 200

Skill Based 4 3 12 4 100 400

3600

Part IV

Lang. 2 1 2$ 2 100 200**

PACE 3 1 3

5 100 500**

2 2 4

EVS & VE 2 1 2 2 100 200**

JOC 5 1 5$

Part V @ Extension 1 1 1 1 100 100**

Total 140

$ - Extra credit courses ** NOT INCLUDED IN TOTAL MARKS CIA: Continuous Internal Assessment Total Marks for the Programme: 3600 CE: Comprehensive Examination Total Credits for the Programme: 140

Syllabus Coordinator BOS-Chairman

17CO101-PRINCIPLES OF ACCOUNTANCY

COURSE OBJECTIVES

• To enable the students to learn principles and concepts of Accountancy.

UNIT-I INTRODUCTION TO ACCOUNTING

9

Introduction to Accounting- Meaning, Scope, Need for Accounting-Accounting Concepts and Conventions -

Journal, Ledger, Subsidiary books-Trial balance

UNIT-II RECTIFICATION OF ERRORS AND FINAL ACCOUNTS 13

Rectification of Errors - Meaning, need, procedure, types of errors. Errors before preparing trial balance, after

preparing trial balance ,after preparing final Accounts and their rectification-Final Accounts - Meaning and

importance, Preparation of Manufacturing Account, Trading Account, P&L A/C and Balance Sheet-

Adjustments

UNIT-III BILLS OF EXCHANGE- ACCOUNT CURRENT -AVERAGE DUE DATE 13

Bill of Exchange - Introduction -features - Types - Accounting for bill of exchange – Accommodation bills

Account Current – Definition – procedure for calculating days of interest – preparation of account current

Average due date – meaning –practical uses – determination of due date

UNIT-IV CONSIGNMENT AND JOINT VENTURE 15

Meaning of Consignment – Goods sent at Cost Price and at Invoice price – Types of Commission – format of

Account Sales – Valuation of goods lost in transit – Valuation of stock on Consignment.-Meaning of Joint

Venture business – Distinction between Consignment and Joint Venture – Methods of maintaining Joint Venture

Accounts when: (a) Separate set of Books of Accounts are maintained (b) No separate set of Books of Accounts

are maintained.

UNIT-V BANK RECONCILIATION STATEMENT -ACCOUNTS OF NON-PROFIT

ORGANIZATION 10

Meaning, importance and need, cause of difference between cash book and pass book, preparation of Bank

reconciliation statement-Meaning and Recognition of Capital & Revenue items – Nature of Receipt and

Payment Account: Income and Expenditure Account –Preparation of Final Accounts.

Note: Distribution of Marks between Theory and Problems shall be 20% and 80%

Total Periods(60 +10T) : 70

Total Periods : 60

Course Outcome

• Ability to understand the Concepts and conventions of Accounting and Accounting frame work

• Ability to prepare the Financial Statements.

• Ability to apply the concepts of accounting to make effective financial decisions.

• Ability to gain working knowledge of accounting and their application in case of non profit

organization.

• Capable of understanding and acquiring the knowledge in the consignment and joint venture.

Text Book

1. T.S Reddy and A. Murthy -“Advanced Accountancy” Margham Publiations -Volume I

2nd

Revised Edition ,2011, reprint 2016

Reference Books

1. Jain and Narang - “Financial Accounting ” - Kalyani Publishers -12th

Edition 2014

2. R.L.Gupta, Radhaswamy -“Advanced Accountancy” Sultan Chand & Sons -2007

3. K.L Nagarajan , P.L Mani - “Principles of Accountancy” S.Chand Publishing 4th

Edition

Verified by Approved by

Semester I

Credit 4

Paper Type Core

Max. Marks CIA -30

CE -70

TOT =100

B.COM (CA) - 2017 Batch

17COAC01-INFORMATION TECHNOLOGY IN BUSINESS

COURSE OBJECTIVE

• To provide basic conceptual knowledge about the computer systems and information technology

UNIT–I 10 Hours

Concepts of Information Technology

Information and Characteristics of information - uses of information - flow of information in organization -

Levels of information - categories - Information Technology - concepts and application of computers - importance -

Computer Applications in various areas of business - General applications.

UNIT–II 10HoursTypes of Computers and Data processing

Types of Computers - micro, mini, mainframe and super computers - analog, digital and hybrid computers -

Business and scientific computers - Laptop and notebook computers - data processing - concepts - DPC - Data processing

operations - file organization - elements of a file -- objectives - types – reporting.

UNIT–III 8 HoursComputer Peripherals

Computer peripherals - Hardware technologies - Input, output and storage technologies - software technologies

Application Software - System Software - software suits and integrated packages - web browsers - E- Mail - Word

processing - DTP - Electronic Spreadsheet

UNIT–IV 12 HoursMicrosoft office and Electronic communication system

Microsoft Office - Overview - Word processor - MS Word - MS Excel - MS PowerPoint - MS Access –

Multimedia - Technology - Electronic Meeting System - Electronic Communication System

UNIT–V 10 HoursDecision Support System

Decision support in Business - Trends - Information Decisions and Management - Types of Report Decision

Support System - Executive Information System - Features - Artificial Intelligence - Business and Artificial Intelligence -

Application areas –Expert System - Components - Merits and Demerits.

Total Periods (50 +15T): 65

Total Periods : 50

COURSE OUTCOMES• Ability to understand the basic knowledge of computer systems and information technology in functional areas

of business.

• Capable of suggesting the right Information System for an organization based on its business processes.

• Ability to develop and implement the Information Systems in business.

TEXTBOOK• Dr. R.Parameshwaran-Computer Applications in Business-, Revised Edition 2012, S.Chand& Company Ltd,

New Delhi.

REFERENCEBOOKS• V.Rajaraman-Introduction to Computer-, 4th Edition 2009, Prentice, Hall of India Private Limited, New Delhi.

• Sunil K.MalhotraSangitaSardana-Computer Application in Business-, Reprint 2006 Kalyani Publishers,

New Delhi.


Semester I

Credit 4

Paper Type Allied

Max.

Marks

CIA -30

CE -70

TOT =100

17COC02-BUSINESS ORGANISATION

COURSE OBJECTIVES

To offer in depth knowledge on various forms of business organizations and its

operations in India.

UNIT-I Introduction To Business12

Business: Features of business – objectives of business -classification of business operations – Industry:

classification – Trade: types of trade – aids to trade - Commerce – Relationship between trade, industry and

commerce - Functions of Business- Forms of Business Organization – Sole trader – Partnership Firms- Co-

operative societies, Joint Stock Companies-Public Enterprises.

UNIT-II Location of Business 12

Location of business – Factors influencing location – Localization of Industries –Balanced Regional

Development -Objectives –causes of regional imbalances Scale of business operation – Size of a business Unit –

large scale and small scale units – its merits and demerits

UNIT III Sources of Finance 12

Sources and requirement of finance – Factors determining the requirement of fixed capital and working capital-

Sources of Finance- Shares, Debentures, Public Deposits,Ploughing Back of Profits, Bank Credit and Trade

Credit-Relative merits and demerits

UNIT- IV Stock Exchange 12

Stock Exchange -Functions-Types -Working of Stock Exchanges in India –Classification of members –

investors and speculators – listing of securities – investors problems and protection -Securities Contract

(Regulations)Act 1956-features - Securities and Exchange board of India (SEBI)- features - functions of SEBI

UNIT V – Business Combinations 12

Business Combination -Causes -Types -Effects of Combination in India-Trade association -Chamber of

commerce -Functions-Objectives -Working in India.

Total Periods(60 +10T) : 70

Total Periods : 60

Course Outcome :

• Ability to understand the different forms of business organisation working in India and find the suitable

form, size to the various needs

• Acquire the knowledge on various sources of finance for different capital requirement of business

• Get the basic knowledge of various sources of finance, stock market operations, Investors protection

and its regulatory authorities

• Ability to understand the nature, effect and causes of business combinations and its importance to

industrial growth.

Text Book

1. P.K.Sharma and Shashi K.Gupta “Business Organisation and Office Management”- Kalyani Publishers-3rd

Revised edition-2007,Reprint 2015

Reference Books

1.Y.K Bhushan -” Fundamentals of Business Organisation and Management”-Sulthan Chand & Sons-19th

Edition ,2013

2. Raghu Palat “Fundamental Analysis for Investors”-Vision Books-4th

Revised Edition-2015“

3. Kathiresan and Radha –“Business Organisation”- - Prasanna Publishers, 2004

Verified by Approved by Course

Semester I

Credit 4

Paper Type Core

Max. Marks CIA -30

CE -70

TOT =100

PERSONALITY, APTITUDE AND CAREER ENHANCEMENT (PACE – I)

Subject Code: 17CPE01

Common to all the UG streams admitted from AY 2017-18

AIM:

Identifying individual students levels of communication and employability skills through assessments. Imparting the

importance of soft skills and career planning for achieving goals, intra-personal skills through motivation and

perception. Developing inter-personal skills, teamwork skills and emotional intelligence. Enhancing English language

vocabulary and spoken communication skills.

Course Objectives

To enable students to,

• To identify individual levels of communication and employability

skills through assessments.

• To impart the importance of soft skills and career planning for

achieving goals.

• To give an account of the importance of intra-personal skills

through motivation and perception.

• To enhance the usage of Grammar units like Nouns, Verbs, Tenses, Simple, Compound and

Complex Sentences, Active & Passive Voice, Phrases, Synonyms, Antonyms, and Homonyms.

• To enhance English vocabulary and spoken communication skills.

Unit I Assessment of individual levels of communication skills, aptitude and employability skills;

Psychometric test, SWOT analysis; Planning on setting goals.

Unit II Introduction to Career planning; Goal setting – Introduction to Soft Skills - Presentation skills -

Intra-personal skills.

Unit III Emotional intelligence - Perception and Motivation.-Interpersonal Skills; Team work, styles in

leadership.

Unit IV Enhancement of Basic English vocabulary; Parts of Speech, Nouns, Verbs, Tenses, Simple,

Compound and Complex Sentences, Active and Passive Voice, Phrases, Synonyms, Antonyms, and

Homonyms Descriptive words - Combining sentences, Sentence Formation and Completion.

Unit V Art of communication – the communication process - Word building and Role play; Exercise on

English Language through symposiums and workshops.

Instruction Hours per Week: 40Course OutcomesOn the successful completion of the PACE – I course the student would be able to…

• Identify their individual level of communication, aptitude and employability skills to understand

their competency level.

• Plan their career and set their goals.

• Prove their presentation skills and also intra and interpersonal skills.

• Communicate well with improved sentence making skill and vocabulary.References:

1) A Modern Approach to Verbal and Nonverbal Reasoning by Dr. R. S. Aggarwal

2) A Modern A Modern Approach to Verbal by Dr. R. S. Aggarwal

3) A Modern Approach to Nonverbal Reasoning by Dr. R. S. Aggarwal

4) A Practical Course in Spoken English by J.K.Gangal

5) Effective English Communication for you by V.Shamala

6) Developing Communication Skills by Krishna Mohan & Meera Banerji

7) English for Competitive Exams by Bhatnagar


Course Coordinator Chairman - BOS

Semester I

Credit 1

Paper type Skill based

Max. Marks

Online test : 50

+

Viva-Voce : 50

= 100

17ES01 - ENVIRONMENTAL STUDIES

COURSE OBJECTIVES:• Outline the concepts of ecosystem and environmental interactions

• To understand the role of various environmental pollutants and its effects.

• To understand the environmental social issues

• Understand the Human Population growth and its variation in the environment

Unit I: (4)Multidisciplinary nature of environmental studies: Definition, scope and importance, Need for public

awareness.

Unit II : (4)Ecosystems-Structure and function of an ecosystem, Producers, consumers and decomposers, Energy flow in

the ecosystem, Food chains, food webs and ecological pyramids. Types of ecosystem Forest ecosystem,

Grassland ecosystem, Desert ecosystem, Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

Unit III : (4)Environmental Pollution – Definition,Cause, effects and control measures of Air pollution, Water pollution,

Soil pollution, Noise pollution, Nuclear hazards.Solid waste Management : Causes, effects and control

measures of urban andindustrial wastes.Disaster management : floods, earthquake, cyclone and landslides.

Unit IV : (4)Social Issues and the Environment - Urban problems related to energy, Water conservation, rain water

harvesting, watershed management,Environmental Issues in Coimbatore District (Noyyal River, Dye Industries

and Agricultural issues). Environmental ethics : Climate change, global warming, acid rain, ozone layer

depletion, nuclearaccidents.Environment Protection Act, Wildlife Protection Act, Forest Conservation Act,

Issues involved in enforcement of environmental legislation.

Unit V : (4)Human Population and the Environment - Population growth, variation among nations, Population explosion

– Family Welfare Programme,Environment and human health,Human Rights Women and Child Welfare, Role

of Information Technology in Environment and human health.

TotalPeriods:20

COURSE OUTCOME:• Understand the ecosystem structure and functions.

• Identify the key concepts in Environmental pollution and population growth

• Able to relate the Socio- Environmental issues.

• Able to understand the human rights, women and child welfare in the environment

REFERENCE:

1. Textbook forEnvironmental Studiesfor Undergraduate Coursesof all Branches of Higher

EducationErachBharuchaforUniversity Grants Commission

2. Thangamani. A andShymama. T, A Text Book of Environmental Studies, 2nd

ed, DPH, New Delhi,

2006.

3. Environmental Studies for Undergraduate Course – Bharathiar University.

Verified by Course Coordinator Verified by BOS Chairman

Dr. K.Ravikumar Dr. K.Ravikumar

Semester I

Credit 1

Paper Type

Max. Marks CIA - 100

TOT = 100

17CO201-FINANCIAL ACCOUNTING

COURSE OBJECTIVES

To enable the students to learn the functional aspects of accounting.

UNIT-I Depreciation- Provisions and Reserves 12

Depreciation - Meaning – causes of Depreciation – Methods of depreciation -Provisions and Reserves-

Introduction – distinction between provision and Reserves - Types

UNIT-II Single Entry System 10

Meaning – Features of incomplete records- Ascertainment of profit - Methods - Statement of Affairs method

and Conversion method . Preparation of Final accounts from Incomplete Records.

UNIT-III Royalties Excluding Sub Lease - Investment Accounts 13

Meaning Royalty – Minimum Rent – Short workings –Analytical Table – Preparation of Ledger Accounts in the

books of both the parties.

Investment Accounts – Nature of Investments as an asset – Types of securities -Purchase and sale of

investments- Ex- interest and Cum-interest( Theory only)

UNIT-IV Departmental Accounts- Branch Accounts Excluding Foreign Branches.

15

Departmental accounts -Objects & Advantages of keeping Departmental Accounts – Basis for Apportionment of

Joint expenses – Inter department Transfer at cost price. Preparation of Departmental Trading & Profit/Loss

Account.-Branch accounts - Meaning & Types of Branches – Objectives of maintaining Branch Accounts by

Head office-Types of branches - Accounting for Dependent branches and Independent branches

UNIT-V Hire Purchase and Instalment Purchase System 10

Features of Hire Purchase System – Calculation of interest – Default and repossession – methods-

Instalment System - Meaning - Features - Differences between Hire Purchase and Installment System.

Accounting treatment

Note : Distribution of Marks between Theory and Problems shall be 20% and 80%


Total Periods : 60

COURSE OUTCOME :• Ability to understand the procedures for calculating depreciation

• To apply the concepts of accounting to make effective financial decisions

• Capable of applying the knowledge in the field of branch and departmental accounting areas in

business.

• Ability to analyze the process of royalties and investment accounts.

TEXT BOOK

1. Reddy and A.Murthy “Advanced accountancy I” - Margham Publishers ,2nd

revised Edition 2011 ,Reprint

2016

REFERENCE BOOKS

1. Jain and Narang –“Advanced Accountancy “ -Kalyani Publishers

2. R.L.Gupta, Radhasamy –“Advanced Accountancy” - Sultan Chand & Sons

Verified by Approved by Course

Semester II

Credit 4

Paper Type Core

Max.

Marks

CIA -30

CE -70

TOT =100

17CO202-BUSINESS ENVIRONMENT

COURSE OBJECTIVE

To give the detailed knowledge about different types of business environment and its

impact on business.

UNIT I – Introduction to Business Environment 10

Business Environment-Concepts-Significance-Types of Environment-Inter Relationship between economic and non -

economic environment-Impact of environment on business -Social Responsibilities of Business

UNIT II – Industrial Policy 10

Industrial Policies and Regulations -Industrial Policy up to1991 -New Industrial Policy -Pubilc, Private, Joint and Co-

operative Sectors -Privatization and Disinvestment -Benefits and Arguments against Privatization -Privatization in

India

UNIT-III Economic and Political Environment 10

Economic Systems –Meaning –Characteristics -Types of economic systems-Capitalism-Socialism-Mixed economy -

Economic planning -Nature, Scope and Significance of Economic Planning in India -Achievements and Failures of

Economic Planning. Political Environment –political system - functions of state.

UNIT-IV Legal and Technological Environment –MNC�S 10

Legal Environment – bases for legal system -Technological environment-Factors Governing Technological

Environment-Management of Technology -Patents and Trademarks--Multinational Corporation –Meaning -Merits and

Demerits -Control over MNC�s-MNC in India.

UNIT-V Gloablisation 10

Globalisation -Meaning -Features of Current Globalisation -Essential Conditions for Globalisation -Globalisation of

Indian business -Foreign Direct Investment –Concept- Advantages, Disadvantages and Determinants-India�s policy

towards FDI


Total Periods : 60

COURSE OUTCOME

• Ability to understand the nature and role of legal, economic ,Political and technological environment

• Gaining in-depth knowledge in industrial policy and its impact on privatization

• Capable of understanding the concept of globalization ,FDI,MNCs and its importance

TEXT BOOK1.Francis Cherunilam-“ Business Environment” 24

thEdition 2015,Himalaya Publishing House

REFERENCE BOOKS

1. Dr.C.B.Gupta –“Business Environment” -7th

Edition- 2014 Sulthan Chand & Sons

2. K. Aswathappa - Essentials of Business environment – Himalaya publishing house 13th

edition ,2016


Semester II

Credit 3

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100

17CO203-COMPUTER PRACTICAL –I (MS OFFICE)

COURSE OBJECTIVE

To enable the students to work with MS Office

MS WORD

1. Type Chairman�s speech/ Auditor�s report / Minutes/ Agenda and perform the following

operations:

Bold, Underline, Font Size, style, Background color, Text color, Line spacing, Spell Check,

Alignment, Header & Footer, Inserting pages and page numbers, Find and Replace

2. Prepare a Job Application letter along with bio-data using resume wizard

3. Prepare an invitation for college function using text boxes and clip arts

4. Prepare a Shareholders meeting letter for 5 members using mail Merge

MS EXCEL

5. Prepare a mark list of your class (minimum of 5 subjects) and perform the following operations:

Data Entry, Total, Average, Result and Ranking by using arithmetic and logical functions and

sorting

6. Draw the different type of charts (Line, Pie, Bar) to illustrate year-wise performance of sales,

purchase, profit of a company by using chart wizard

7. Prepare a statement of Bank customer�s account showing simple and compound interest

calculations for 10 different customers using mathematical and logical functions.

8. Prepare a product Life Cycle which should contain the following stages

- Introduction , Growth,Maturity, Saturation,Decline

MS POWERPOINT

9. Design presentation slides for a product of your choice. The slides must include name, brand

name, type of product, characteristics, special features, price, special offer etc.

10. Design presentation slides for orgranization details for 5 levels of hierarchy of a company by

using organization chart.

11. Draw Design slides for the headlines News of a popular TV Channel. The Presentation Should

contain the following transactions:Top down, Bottom up, Zoom in and Zoom out

12. Design presentation slides for the Seminar/Lecture Presentation using animation effects and

perform the following operations: Creation of different slides,changing background color, font

colour using Word Art

MS ACCESS

13. Create a Table using Table design and table wizard

14. Create a form using Form wizard

15. Prepare a payroll for employee database of an organization with the following details:

Employee id, Employee name, Date of Birth, Department and Designation, Date of appointment,

Basic pay, DA, HRA and other deductions if any. Perform Queries

16. Create a report for �Employee� database

COURSE OUTCOME Total Period :30

Enable the students to be familiar with MS Office and its applicability in Business


Semester II

Credit 3

Paper Type Core

Max.

Marks

CIA -30

CE - 70

TOT =100

PERSONALITY, APTITUDE AND CAREER ENHANCEMENT (PACE – II)


Common to all the UG streams admitted from AY 2017-18

AIM:

To enrich students with the Fundamentals of English Grammar, communication skills and professional

grooming. Equip them on the techniques of Group Discussion, public speaking, debate, extempore and quiz etc.

Course Objectives

To enable students to,

• Revive the Fundamentals of English Grammar

• Improve communication skills and professional grooming.

• Learn the techniques of Group Discussion.

• Take part in public speaking, debate, extempore and quiz etc.

Unit I English language enhancement- Business Idioms- Indianisms in

English- Common Errors in Pronunciation - Signposts in English- Verbal ability-Articles-Parts of

speech-Phrases, clauses and modifiers - errors in tenses – prepositional errors – parallelism errors –

mood, conditionals and multiple usages.

Unit II English listening- hearing Vs. listening - Nonverbal communication – Appearance, dressing

and grooming -Tips to maintain good impression at work - business etiquette – basic postures and

gestures and table manners, Body language - dealing with people communication - media etiquette -

telephone etiquette, email etiquette.

Unit III Group discussion, interviews and presentation skills - Group behaviour – Team Work –

Team building – Open and Closed group discussions.

Unit IV Public speaking skills – Social Phobia – Eliminating Fear - Organizing speech and effective

delivery – Common etiquette of Public speaking - opening and closing of speech, audience

management and styles.

Unit V Exercises on Resume writing - Public speaking, Group discussion, debate, extempore, quiz

and contemporary group play and role play.

Instruction Hours per Week: 40

HoursCourse Outcomes

On the successful completion of the PACE - II course the student would be able to…

Apply fundamentals of English grammar in usage, identify common errors, and pronunciation well.

Display the art of Communication both verbally and non-verbally with business etiquette.

Take part in in GD, Interview along with the ability of effective team work and group behavior.

Present public speaking without fear and with fundamental social etiquettes.

• Equipped in the various exercises like GD, Debate, Extempore and so on.

References:

1) A Modern Approach to Verbal and Nonverbal Reasoning by Dr. R. S. Aggarwal

2) A Modern A Modern Approach to Verbal by Dr. R. S. Aggarwal

3) A Modern Approach to Nonverbal Reasoning by Dr. R. S. Aggarwal

4) A Practical Course in Spoken English by J.K.Gangal

5) Effective English Communication for you by V.Shamala

6) Developing Communication Skills by Krishna Mohan & Meera Banerji

7) English for Competitive Exams by Bhatnagar


Course Coordinator Chairman - BOS

Semester II

Credit 1

Paper Type Skill based

Max. Marks

Online test : 50

+

Viva-Voce : 50

= 100

B.Com. (2017 Batch)

17MATC01 –BUSINESS MATHEMATICS

COURSE OBJECTIVE

• To teach the students about set theory, matrices, finance, fundamental

concepts of calculus and analytical geometry.

UNIT I SET THEORY (10)Sets – Concepts of sets – relationship between sets – operations – Venn diagrams. Arithmetic and Geometric

Progression.(Simple problems).

UNIT II MATRIX ALGEBRA (10)Basic concepts- Addition, Subtraction, Multiplication of matrices – determinants – Inverse of a matrix – Solution of

simultaneous linear equations.

UNIT III DIFFERENTIATION AND INTEGRATION (11)Simple differentiation –Application to Simple Business problems- Successive differentiation- maxima and minima.

Elementary Integral Calculus – Definite and indefinite integrals of simple functions [ Excluding Trigonometric

functions] – Application to Simple Business problems.

UNIT IV MATHEMATICS OF FINANCE (9)Simple interest and compound interest. - Annuities – Present value- Sinking fund.

UNIT V ANALYTICAL GEOMETRY (10)Straight Lines – Slopes – Parallel and Perpendicular Lines – Various forms of Equation of a straight line - Equation

of circle.

Total Periods (50L+5T = 55)

COURSE OUTCOMES:On successful completion of the course, the students are able to

• Construct the set theory problems

• Solve the matrix problems

• Evaluate the simple differentiation and integration problems

• Calculate interest and annuities

• Gain knowledge about the Straight lines and circles

TEXT BOOKS1. Navnitham Pa , “Business Mathematics and Statistics (B.Com)”

S.Chand & Co. Ltd., Reprint 2015 - (Unit I,II,III&IV)

2. S. P. Rajagopalan, R. Sattanathan , “Business Mathematics” ,

The McGraw – Hill Companies, 2nd

edition, 2010 - ( Unit V )

REFERENCE BOOKS1. V.Sundaresan, S.D.Jeyaseelan, “An Introduction to Business Mathematics”,

S.Chand & Co.Ltd., 1st

edition 1974, Reprint 2013.

Semester II

Credit 4

Paper

Type

Allied

Max.

Marks

CIA -30

CE -70

TOT =100

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B.Com-2017 BATCH

17C0302-HIGHER FINANCIAL ACCOUNTING Semester III

Credit 4 Paper Type Core Max. Marks CIA -30

CE -70

TOT-100

COURSE OBJECTIVE: To enable the students to learn the basic concepts of partnership accounting and other aspects of

accounting.

UNIT –I Partnership accounts – Admission, Retirement and death of a Partner. 12 Hours

Partnership accounts – Preparation of P&L a/c –Capital a/c –Past adjustments and guarantees –Admission, Retirement and death of a Partner-Treatment of insurance policies taken by firm on partners.

UNIT –II Amalgamation and Insolvency of a partner 12 Hours Amalgamation and sale of a firm to a company. Dissolution of firm –Insolvency of a partner –All partners insolvent –Piece meal & maximum loss method of distribution of cash.

UNIT –III Fire insurance claims 12 Hours Fire insurance claims – Types - loss of profit claims. Average Clause Policy

UNIT –IV Farm account and Voyage accounts 12 Hours

Farm account - Recording of the transactions - Voyage accounts - Voyage in Progress - Accounting for Price Level Changes.

UNIT –V Human resource accounting 12 Hours

Human resource accounting – valuation – Problems and Limitations of human resources – Govt. accounting – Funds – compilation of accounts.

Text Book:

Total periods - 60 Hours

T.S Reddy and A. Murthy -“Advanced Accountancy” Margham Publications -Volume I 2nd

Revised Edition,

May 6th

2017.

Reference Book: S.P.Jain & K.L. Narang, Advanced Accountancy – Kalyani Publishers 21ST Reprint 2017

R.L.Gupta, Radhaswamy -“Advanced Accountancy” Sultan Chand & Sons -2017

Course Outcome: Apply accounting techniques and methods for the formation, dissolution, partner changes, earnings

distribution, and liquidation of partnerships.

Describe various accounting theories in translating financial statements.

Effectively define the needs of the various users of accounting data and demonstrate the ability to

communicate such data effectively, as well as the ability to provide knowledgeable recommendations.

Dr.N.Selvakumar Dr.V.Nirmaladevi

(Course Co-ordinator) (BOS-Chairman)

B.Com-2017 Batch

17C0304-COMPUTER PRACTICALS –II TALLY Semester IV Credit 3

Course Objective:

To equip the students to apply the Tally Package in accounting operations

Programme List

1. Creation of a company and ledger.

2. Preparation of Trial Balance

3. Creation of voucher entries

4. Preparation of cash book

5. Preparation of Bank reconciliation statement

6. Preparation of Trading, Profit and Loss Account and Trial Balance without

adjustments.

7. Preparation of Trading, Profit and Loss Account and Trial Balance with

adjustments.

8. Calculation of Ratio

9. Preparation of budget

10. Preparation of Fund Flow statement.

11. Preparation of Cash Flow statement

12. Stock valuation - FIFO, LIFO methods

Paper

Type

Max.

Marks

Core

CIA - 30

CE - 70

TOT = 100

Total Periods: 30 Hours

COURSE OUTCOMES

Ability to enter the accounting transactions in computerized format and find the financial result concern.

Acquire the skill of financial decision making in a systemized manner

Ability to interpret the financial statements as well as evaluation of stock at the end

Prepared by Approved by

Course Coordinator BOS Chairman

B.Com-2017 Batch

Course Objective:

17CO301-COST ACCOUNTING

Semester III

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100

This course will enable the students to explain the concept and role of cost accounting in the business management of manufacturing and non-manufacturing companies and use the accounting methods of cost calculation.

UNIT – I Introduction and Cost Sheet 12 Hours

Introduction, Meaning of Costing and Cost Accounting, Scope –Objectives of Cost Accounting, Advantages of Cost Accounting – Financial accounting Vs. Cost accounting – Costing An Aid to Management - General Principles of Cost Accounting – Characteristics of an Ideal Costing System – Installation of a Costing System and Methods of Costing , Limitations of Cost Accounting. Elements of cost–Concepts of costs –Cost Classification–Preparation of cost sheet –Statement of Cost and Profit and Treatment of Stock.

UNIT – II Material Control 12 Hours

Material Control, Meaning, Objectives of Material Control- Essentials of Material Control – Levels of Materials, Ordering Level and Re-ordering Level, EOQ, Minimum Level – Maximum Level – Danger Level, Average Stock Level, Stores Records and Bin Card – Issue of Materials-FIFO – LIFO –Average Stock Method – HIFO – Inflated Price Method, Specific Price- Base Stock Method , Market Price Method , Standard Price Method - Material Loses , Control of Wastage of Scrap, Defectives and Spoilage.

UNIT-III Labour and Overhead Cost 12 Hours

Labour Cost- Types of Labour, –Labour Turnover, Causes of Labour Turnover – System of Wage Payment, Essentials of a good Wage System – Time Wage System – Piece Rate System -Premium and Bonus Plans - Group Bonus Scheme. Overheads Meaning, Importance and Characteristics of overhead – Classification of Overheads Cost-Types of Departments, Allocation of Overheads- Apportionment of Overhead expenses, Bases of Apportionment – Reapportionment and absorption of Overheads.

UNIT – IV Process costing 12 Hours Process costing Introduction-Features of Process costing-Fundamental Principles of Process Costing – Advantages and Disadvantages of Process Costing- Process Losses, Normal Process Loss- Abnormal Process Loss (Excluding Equivalent Production and Stock Adjustments) – Abnormal Gain.

UNIT – V Operating and Contract Costing 12 Hours Operating costing, Meaning- Transport Costing-Classification of Costs-Ascertainment of Cost – Service Cost and Management Decisions-Contract costing introduction-Features of Contract Costing -Types of Contracts- Procedure for recording the costs of contracts - Recording of Value and Profit on Contracts.

Text Book:

Total periods: 60 Hours

S.P.Jain and K.L.Narang, Cost Accounting – Revised Edition 2017- Kalyani Publishers.

Reference Book: A.Murthy and S.Gurusamy, Cost Accounting – Edition 2014, Tata McGraw-Hill Education Pvt. Ltd M.C.Shukla, T.S.Grewal and M.P.Gupta,- Cost Accounting - Edition 2014- Sultan Chand Publishers,. T.S.Reddy and Y. Hariprasad Reddy –Cost Accounting-Edition-2014- Margham Publications,

Chennai.

B.Com-2017 Batch

Course Outcome: Justify the place and role of cost accounting in the modern economic environment and Differentiate methods of schedule costs per unit of production and differentiate methods of

calculating stock consumption. Describe the various incentive scheme, overhead apportionment and reapportionment techniques

that are applied to manufacturing and service business. Determine the cost of each process where product passes from different stages of manufacturing to

get its finished form. Understand the tools and techniques used in transport and contract costing.

Dr.N.Selvakumar Dr.V.Nirmaladevi

(Course Co-ordinator) (BOS Chairman)

B.Com-2017 Batch

Course Objective:

17CO303-Management Concepts

Semester III

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100 Providing conceptual understanding of Management Concepts. Familiarizing the students with the Contemporary issues in Management. Enable them to apply the Concepts in the Management organization.

UNIT 1Introduction to Management - Planning 12 Hours Management – Definition, Meaning and Nature – Scope and Functions- Approaches to Management –Role and Functions of Manager-Levels of Management–Management Art or Science or Profession. Planning – Meaning, Nature and Purpose of Planning - Steps in Planning – Characteristics of a Sound Plan - Types of Planning – Planning Premises – Management By Objectives(MBO).

UNIT II Organizing 12 Hours Organization – Meaning, Nature – Principles – Functions of Organization. Different form of organization –Formal and Informal Organization-Delegation of Authority – Importance of Delegation - Advantages of Delegation – Problems of Delegation - Span of Management – factors affecting Span of Management.

UNIT III Staffing 12 Hours Introduction - Definition, Elements of staffing - Functions of staffing – Recruitment, Meaning, and Definition – Sources of Recruitment–Selection, Meaning, Importance of Selection –Stages of Selection Procedure – Interview - Kinds of Interview – Principles of Interview –Process of Interview – Training, Importance & Need for Training- Types of Training –Performance Appraisal, Meaning – Kinds of Performance Appraisal

UNIT IV Directing & Motivation 12 Hours Introduction, Definition- Nature & Scope –Essential elements of Direction- Principles of Direction – Importance of Direction –Supervision–Meaning, Types of supervision – Motivation – Definition, Nature of motivation – Importance of Motivation – types of Motivation- Theories of motivation – Theory ‘X’,’Y’, & ‘Z’- Maslow’s Hierarchy of needs .

UNIT V Controlling & Decision Making 12 Hours

Meaning, Objectives of controlling – Principles of controlling – Importance of controlling, controlling techniques – Leadership – Definition, Need & Importance of leadership –Theories of Leadership –Functions of a leader–Qualities of leadership–Leadership styles–Decision Making –Characteristics – Elements of decision Making–Principles of decision making–Types of Decisions.

Text Book:

Total periods: 60Hours

Dinker Pagare, Principles of management – Sultan Chand Publishers. Sixth Edition 2018.

Reference Book: Natarajan.K and Gansan.K.P, Principles of Management – Himalaya Publishing house, Seventh

Edition 2016. Kathiresan, Radha. Principles of Management – prasanna & co. Edition 2012.

Course Outcome: Demonstrate their conceptual skills, understanding and application of principles and

functions of management, managerial actions of planning. Evaluate the global context for Organizing, directing and controlling.

B.Com-2017 Batch

Develop skills and ability to work in groups to achieve organizational goals and ability to lead teams.

Demonstrate their ability in applying the managerial concepts in real time problems.

Dr.G.Kavitha Dr.V.Nirmaladevi


B.Com-2017 Batch

Skill Based Course – 1

17CO305-MANAGEMENT INFORMATION SYSTEM

Course Objective:

To enable the students to know the importance of information systems in business.

Semester III

Credit 3

Paper Type Skill Based

Max. Marks CIA -30

CE - 70

TOT =100

UNIT –I Data and Information System 9 Hours Fundamentals of information systems: systems concepts-types of system: system approach –relevance of modern organization - data vs. Information .The management of information resource management –managing information services –planning and implementing information system & controlling information system.

UNIT –II Hardware and Software 9 Hours Management overview: Computer hardware & Trends in computer hardware & computer peripherals. Managerial over view: Computer software – system software: OS, DAMS, OOPS- Application software- spread sheet –graphic packages.

UNIT -III Systems in Decision Making 9 Hours

Information systems in business and management: Transaction processing system – information repeating and executive information system –DSS –AL & expert system.

UNIT -IV Communication and Office Automation 9 Hours Managerial over view: Role communication & office automation: trends in role communications alternatives-DTP –Image processing – Electronic communication system –Electronic meeting system.

UNIT -V Server and Networks 9 Hours

Technology of information systems –Database management systems –object –oriented technology (OOT):Conceptual presentation –client server architecture – Networks –Business processing Re-engineering (BRP).

Text Book: Management Information System –Aman Jindal

Reference Book:

Total periods : 45 Hours

Management Information System – W.S.Jawadekar , TATA McGraw Hill Management Information System – GB.Davis and MH.Olson , TATA McGraw Hill

Course Outcome:

Students will be able to plan, analyze, design, and implement information systems projects. Students will be able to analyze business decisions by applying analytics and decision-making models. Student will be able to plan, design, develop applications, and maintain relational database

management systems. Students will be able to identify ethical issues embedded in decisions and be able to apply

appropriate ethical principles.

Dr.V.Nirmaladevi Dr.V.Nirmaladevi


B.Com-2017 Batch

Course Objective:

OPEN ELECTIVE I

17COI01- PRINCIPLES OF TAXATION

Semester III

Credit 4

Paper Type Open Elective

Max. Marks CIA -30

CE - 70

TOT =100

To gain the basic Knowledge about Direct Tax and Indirect Tax.

UNIT – I Residential Status & Salary Income (Simple Problems Only) 12 Hours Meaning of Tax - Income Tax – Meaning – Definitions – Basis of Charge – Residential status – Types –Exempted Incomes - Heads of Income – Salaries – Computation of Salary Income UNIT – II Income from House Property & Business or Profession (Simple Problems Only) 12 Hours Income from House Property – Computation of Income from House Property – Profits and Gains of Business or Profession – Computation of Business Income / Professional Income. UNIT – III Capital Gains & Income from Other Sources. (Theory Only) 12 Hours Income from Capital Gains – Short Term Capital Gains – Long Term Capital Gains - Income from Other Sources UNIT – IV Indirect Tax (Theory Only) 12 Hours Indirect Tax - Meaning – Definition – Difference between Direct and Indirect Tax - Goods and Service Tax – Meaning – Nature – Importance- Advantages – Disadvantages – Rates of Tax . UNIT – V Customs Act (Theory Only) 12 Hours Customs Act, 1962: Definition - Types of Customs Duties – Detection of illegally imported goods -Exemptions from Customs Duties. Note: 30% Problems and & 70% Theory Only. Text Books:

Total periods: 60 Hours

V.P.Gaur & D.B. Narang - “Income Tax – Law and Practice “ – KalyaniPublishers - 45th Revised Edition ,2018.

V. Balachandran- “Indirect Taxation” – Sultan Chand &Sons - 17th edition – 2016. Reference Books:

V.S. Datey- “Indirect Taxes”- Taxmann publications - 35th edition – 2015. Course Outcomes

Identify various Concepts of Taxation. Compute Total Income from different Heads of Income. Justify levy of Indirect Taxes. Explain the application of GST in India.

Dr.G.Kavitha Dr.V.Nirmaladevi


B.Com-2017 Batch

PERSONALITY, APTITUDE AND CAREER ENHANCEMENT (PACE – III)


Common to all the UG streams Common to all the UG streams admitted from AY 2016-17

AIM:

To help students in order to understand basics concepts of Quantitative and Reasoning Ability. Inculcate

higher level of Emotional Intelligence to help them following up with the concepts learnt in PACE 1 and

PACE 2. To equip the students with self-assessment tools to track their progress in Linguistic

Development, especially in Writing and Speaking.

Course Objectives

To introduce students,

To understand basics concepts of Quantitative and Reasoning Ability

and make the students understand the importance of Quants and

Reasoning in Recruitment Process.

To make the students understand the application of linguistic concepts learnt in PACE 1 and PACE 2 with

relevance to Placement.

To introduce and inculcate higher level of Emotional Intelligence to help them cope with their life ahead,

following up with the concepts learnt in PACE 1 and PACE 2.

To equip the students with self-assessment tools to track their progress in Linguistic Development,

especially in Writing and Speaking.

To introduce basic level Interview Questions.

Unit I – Quantitative Ability – I

Number Properties – Divisibility rules, Unit digit, BODMAS, HCF and LCM. Averages AP and GP –

Percentage – Increase and decrease concepts. Profit and Loss – Interest Calculation- Simple interest and

compound interest.

Unit II – Arithmetic Reasoning – I

Data Arrangements – Linear and Circular arrangement. Data Interpretation – Alpha & Numeric series – Odd man out. Coding & Decoding

Unit III – Verbal Ability – I

Vocabulary – Etymology, Root words, Verbal Analogy. Workshop on Reading – Sub-skills of Reading,

Techniques of Reading, Jumbled Paragraphs and Jumbled Essays. Application of Grammar concepts – Sentence Construction

Unit IV – Linguistic Ability

Writing & Speaking Skills – Parts of Speech, Modal Verbs, Tenses, Active and Passive Voice, Degrees,

Articles, Contextual usage of words – Conversational English

Unit V – Emotional Intelligence – Level 2

Time Management – Conflict Resolution – Stress & Anger Management – Online presence & researching

online – Mind maps – Negotiation & Persuasion – Level 1 & 2 Interview Questions

Semester III

Credit 1


Max. Marks 100

B.Com-2017 Batch

Course Outcomes

On the successful completion of PACE 3, the students would be able to Solve questions on basic Quants, Verbal and Reasoning Ability

Inter-relate all the linguistic concepts learnt and apply them while solving questions on Verbal Ability

Develop the habit of Reading

Understand the relevance and application of Emotional Intelligence in the Recruitment Process

Answer basic level Interview Questions

References

1. Quantitative Aptitude for Competitive Exams by R. S. Agarwal 2. Quantum CAT by Sarvesh Verma

3. A Modern Approach to Logical Reasoning by R. S. Agarwal

4. Verbal Ability and Reading Comprehension by Arun sharma

5. Word Power Made Easy by Norman Lewis

6. High School English Grammar by Wren and Martin

7. English Conversation Practice by Grant Taylor

8. Group Discussion and Interviews by Anand Ganguly

9. Art of Social Media by Guy Kawasaki



B.Com / B.Com CA (2017 Batch)

17MATC02 –BUSINESS STATISTICS

(Common to B.Com and B.Com. CA)

COURSE OBJECTIVES To enable the students to learn and gain the fundamental

knowledge about the concepts of basic statistics, averages,

measures of dispersion, correlation and regression, probability,

index numbers and time series.

UNIT I STATISTICS (11) Meaning and scope – Source of data – Collection of data – primary and secondary – Methods of primary data

collection – Editing secondary data – Classification and Tabulation – Presentation of data by Diagrams – Bar

diagram and Pie diagram – Graphic representation of frequency distribution.

UNIT II AVERAGES AND MEASURES OF DISPERSION (11) Simple and weighted Mean, Median and Mode, Geometric mean and Harmonic mean – their computation – Properties and uses.

Mean Deviation, Standard deviation and Co-efficient of variation. UNIT III INDEX NUMBER (11) Methods of construction – Aggregative and Relative types – Tests of an index number – Wholesale and cost of

living index – Uses.

UNIT IV CORRELATION AND REGRESSION (11) Meaning and definition – Scatter diagram – Karl Pearsons’s correlation co-efficient – Computation and

Interpretation – Rank Correlation.

Meaning of regression and linear prediction – Regression in two variables – Uses of regression.

UNIT V TIME SERIES AND PROBABILITY (11) Meaning – Components – Models – Business forecasting – methods of Estimating Trend – graphic ,

semi average, moving average and least square method – Seasonal variation –method of simple average only.

Basic concepts of probability, Addition Theorem and Multiplication theorem (Statements only) Simple problems.

COURSE OUTCOMES After the completion of the course the students will be able to

• Gain knowledge about basis of statistics.

• Solve problems on averages and dispersion.

• Gain knowledge about the index numbers.

• Analyze using correlation and regression.

• Apply the concepts of time series and probability.

Total Periods : 55

* Note : The Question paper consists 20% Theory and 80% Problems

TEXT BOOK 1. Navnitham Pa , “Business Mathematics and Statistics (B.Com)” S.Chand & Co. Ltd reprint 2017.

REFERENCE BOOKS

1. R. S. N. Pillai & V. Bagavathi “Statistics” S.Chand & Co. ltd, 1st edition 1984, Reprint 2016.

2. S.P.Gupta: “Statistical Methods” 1st Edition 1969, Reprint 2017.

Ms.J.SINTHIYA Dr.HANNAH REVATHY F. (Course Coordinator) (BOS Chairman)

Semester III

Credit 4

Paper

Type

Allied

Max.

Marks

CIA -30

CE -70

TOTAL =100

17BPSCE01-FINANCIAL MANAGEMENT

Course Objective:

Semester IV

Credit 4

Paper Type Elective

Max. Marks CIA -30

CE - 70

TOT =100

This course will empower the student should be well versed to identify sources from where funds can be raised and the techniques to be employed for investing in funds.

UNIT–I INTRODUCTION 12 Finance function Introduction- Finance function and its importance in business-Aim of finance function-Types of Finance- E-Finance -Scope of Financial management- Role of finance manager-Goals of financial management-sources of short –term and long term finance

UNIT-II COST OF CAPITAL AND LEVERAGES. 12 Cost of Capital Introduction--Importance of cost of capital-Cost of Capital and Risk-Cost of Equity-Dividend valuation model -Preference shares – Cost of Debt-Cost of retained earnings-Weighted average cost of capital. -Leverage, types of Leverages-Operating and Financial- Composite Leverage.

UNIT –III CAPITAL STRUCTURE AND DIVIDEND DECISION 12

Capital Structure Introduction-Objectives-Assumptions of Capital structure-Capital structure decision-

EBIT-EPS analysis- point of indifference- Factors affecting capital structure—optimal capital structure-

Theories of capital structure-net income approach-net operating income approach-traditional approach-

Modigliani and miller approach-Dividend decision and valuation of firms-MM Model –Walter approach-

Gordon approach-Determinants of dividend policy.

UNIT–IV CAPITAL BUDGETING 12 Capital Budgeting Definition-Capital Budgeting Significance-Steps in Capital Budgeting-Techniques of capital budgeting-Payback Period-Return on Investment-Net Present Value(NPV)-Profitability Index - Internal Rate of Return (IRR)-Investment appraisal technique.

UNIT –V WORKING CAPITAL MANAGEMENT 12 Working Capital Introduction-Components of working capital-Kinds of working capital-Importance of working capital Management-Working capital financing-Cash operating cycle-Cash management models-Working capital policies-Factors affecting working capital- Calculation of working capital requirements.


Note: Distribution marks between problems and theory shall be 40% and 60%

Text Book:

R.K. Sharma and Sashi K. Gupta ―Financial Management‖- Revised Edition 2014- Kalyani Publishers, Chennai.

Reference Book: Dr.S.N.Maheswari ―Financial Management Principles and Practice‖- Revised Edition 2013-

Sultan Chand & Sons, New Delhi. V.K.Bhalla ―Financial Management Text and Cases‖- Revised Edition 2014- S.Chand

& Company PVT.Ltd, Newdelhi. Prasanna Chandra ―Financial Management – Revised Edition 2015- Tata McGraw-Hill

Education Pvt.Ltd.

Course Outcome:

Familiarized with various sources of finance, which a business house can mobilize and effective management of finance.

Develop the ability to measure the capital structure and leverage analysis of a firm. Ability to describe the importance and various forms of cost of capital. Capability to analyse and implement investment decision, the process and methods of

evaluation of various investment proposals. Ability to understand and analyse the concept of working capital and calculation

of working capital requirements.


Course Coordinator Chairman – BOS

B.Com-2017 Batch

17CO402- BANKING THEORY LAW AND PRACTICE

Semester IV

Credit 4

Paper Type Core

Course Objective:

Max.

Marks

CIA - 30

CE - 70

TOT = 100

On successful completion of the course, the student would have sufficient knowledge on Indian banking system and

Acts regulating banking operations.

UNIT- I Classification and Nationalization of Banks 12 Hours Banking-Introduction-Meaning-Definition-Components of Indian Banking system- Banking Regulations Act 1949 – Origin of the Act -Classification of banks- RBI- Functions - Powers of RBI - Commercial banks, functions ,Primary, Secondary, Agency – Credit Creation, Techniques, Limitations- Nationalization of banks, causes & Objectives- Licensing of Banking- Opening of New Branches- Business of Banking Company

UNIT-II Banker and Customer 12 Hours Definition of a Banker and Customer- General relationship- Special relationship-Obligation of a banker-Banker’s duty to maintain secrecy- Garnishee order- Banker’s rights-Deposit,-types of deposits- Special types of Customers- Minor - Married women-Illiterate-Lunatics- Trustee-Executors-Administrators-Joint account- Joint Hindu Family- Partnership firm- Joint stock company-Club-Societies, Charitable Institutions.

UNIT-III Negotiable Instruments &Endorsements 12 Hours Definition, features-Types of Negotiable Instrument-Significance-Holder of Instrument-Holder in due course-Payment in due course- Holder for value- Cheque-meaning-features- Types of crossing- General crossing- Special crossing, Not negotiable, Double crossing- Payment of cheque, Material alteration- statutory protection to the paying banker.

UNIT-IV Paying Banker and Collecting Banker 12 Hours Endorsement, Legal provisions-Rules regarding forms of endorsement-Kinds of endorsement- Regularity of endorsement, Liability of endorser- Collecting Banker- Role of Collecting Banker- Duties and Responsibilities of Collecting banker- Statutory protection to Collecting Banker–Agents for Collection–Paying banker vs.Collecting banker.

UNIT-V E-Banking 12 Hours Electronic Banking Services – Benefits – Risk management for E-Banking- Internet banking – Major issues – Indian scenario – Electronic money – Categories –Mode of issue and implications – Mobile banking – Features – Security issues – Telephone banking – Features – Facilities Electronic Funds Transfer (EFT) system – Electronic Clearing service (ECS) – Electronic payment system –Process - Payment methods - ATM – Credit cards – Debit Cards–Smart cards–Features Types Recent Trends in Banking Services.

Text book:

Total Periods-60 Hours

Banking Theory, Law & Practice - Gordon & Natarajan , 24th Edition, 2015, Himalaya Publishing House, Chennai.

Reference books:

Banking Law and Practice- P.N.Varshney,18th Edition2018, Sultan Chand & Sons, New Delhi. Banking Law and Practice- S.N.Maheswari, 13th Revised Edition-2010, Reprint 2014, Kalayani

Publishers,Ludhiana.

B.Com-2017 Batch

Course Outcomes Identify the functions of various banks in India Justify to create legal relationship with banker, as a general / special customer of the bank Compare to deal in different negotiable instruments by understanding its legal features Formulate to endorse the cheque and offer the cheque for collection. Sort to utilize the various e- based services of the banks



B.Com-2017 Batch

Course Objective:

17CO403 -BUSINESS LAW

Semester IV

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100

To provide students the basic knowledge of some important legislations affecting the business transactions.

UNIT I Indian Contract Act of 1872 12 Hours

Law meaning and definition – Classification of law – Hierarchy of Courts –Meaning and Scope of business law –

Sources of Indian business law – Contract - Definition – Types of contract – Essentials of a valid contract – Offer

– Acceptance – Consideration – Capacity of parties – Free consent: coercion, undue influence, fraud,

misrepresentation, mistake– Legality of object and consideration – Void agreements

UNIT II Indian Contract Act of 1872 12 Hours

Performance of contract - Various modes of discharge of a contract – Breach of contract - Remedies for breach of

contract – Quasi contract

UNIT III Special Contracts 12 Hours Special contracts - Contract of Indemnity and Guarantee – Difference between indemnity and guarantee - Rights

of Surety - Contract of Bailment and Pledge – Rights and duties of bailor and bailee – Rights and duties of

pawnor and pawnee – Law of Agency – Creation of Agency –modes of creation - different types of agents –Rights and duties of principal and agent – Personal liability of agent - Termination of Agency

UNIT IV Sale of Goods Act 1930 12 Hours

Law of sale of Goods – Definitions – Sale and agreement to sell - Conditions and warranties – Transfer of

ownership – Principle of Caveat Emptor – Delivery of goods – types – Rules for delivery of goods – Sale by non-

owners – Rights of unpaid seller – Rights of buyer and seller

UNIT V Consumer Protection Act 1986 12 Hours

Objects – Definitions - Consumer Rights – Consumer Protection Councils – Consumer disputes – Procedure for

making complaint - Consumer Redressal Agencies –District Forum – State Commission and National

Commission.

Information Technology Act 2000

Introduction– definitions - Digital signature and electronic signature – Electronic Governance – Attribution,

Acknowledgement and Despatch of electronic records – secure electronic records and signatures – Regulation of certifying authorities

Text Book:

Kapoor N.D: Mercantile Law, Sultan Chand & Co, 35th Edition,2014

Total Periods: 60Hours

Reference Books

Tulsian: Business Law, Tata McGraw Hill, New Delhi, 2nd Edition, Reprint, 2014.

Business Law by Pillai and Bhagavathi Published by S. Chand , 3rd Edition (Revised),2014.

Course Outcomes: After completing the course the students can able to

Create a valid contract and enforce their legal rights from others

Discharge their legal obligations duly as per the requirements of law

Apply technical skills to the provisions of some special contracts

B.Com-2017 Batch

create legally valid sale of goods with others and ability to enforce their rights during the non-performance of

sale contracts

Acquire special skills on consumer rights and its enforcement mechanism to redress their grievances

Shall have basic knowledge on secure electronic records and its regulatory frame work.



B.Com-2017 Batch

Skill Based Course – 2

17CO404-E- COMMERCE

Semester IV

Credit 3

Paper Type Skill Based

Course Objective:

Max.

Marks

CIA - 30

CE - 70

TOT = 100

After the successful completion of the course the student must be aware of Techniques in the Application of e-

Commerce.

UNIT I Introduction to E-Commerce 9 Hours

Introduction to E-Commerce – E-Commerce frame work – E Commerce media convergence - The anatomy

of E-Commerce applications, - components of the I - Way – Local on ramps - Network access equipment -

Global information Distributions network.

UNIT II Architectural frame work and mercantile models 9 Hours

Architectural frame work for E-Commerce – Consumer oriented applications – mercantile process model -

mercantile models from the consumer perspective – mercantile models from the merchant perspective - EPS

Types - designing of EPS.

UNIT III EDI 9 Hours

EDI - Application in business - EDI Legal security and privacy issues - EDI software implementation -

value added networks - internal information system – Supply Chain Management – Types of Digital

Documents – Corporate Data Warehouses.

UNIT IV Marketing on the Internet 9 Hours Advertising and Marketing on the Internet- Advertising on the Internet - charting the On-line marketing

process- market research - Information filtering - Consumer data interface – Emerging tools.

UNIT V Multimedia and Digital Media 9 Hours Multimedia and Digital Media: Concepts - Digital Video and E - Com – Video Conferencing - frame relay - cell relay - ATM - Mobile Computing frame work – Mobile Information access devices – Mobile computing applications.

Text Book:


Frontiers of Electronic Commerce - Ravi Kalakota,12th Edition,2012, Himalaya publishing

house, New Delhi.

Reference books: E - Commerce - Kamlesh. K Bajaj, Debjani Nag, 2st Edition, 2005, Tata McGraw Hill, New Delhi.

E - Commerce a Managerial Perspective - P.T. Joseph, 3st Edition, 2008, Tata McGraw Hill, New Delhi.

B.Com-2017 Batch

Course Outcome: Ability to understand the basic concepts of E-Commerce

Gain the knowledge about various models available and electronic payment system

Able to understand various concepts in EDI and supply chain management

Helps in gaining knowledge about marketing through internet, multimedia and video conferencing



B.Com-2017 Batch

17COC02 -CORPORATE ACCOUNTING

Semester IV

Credit 4

Paper Type Core

Course Objective:

To learn different concepts relating to company accounts.

Max.

Marks

CIA -30

CE - 70

TOT =100

UNIT –I Issues of Shares and Underwriting 12 Hours Company accounts - Issue of shares at premium and discount -Journal entry- Over subscription of shares –Allotment of shares - Forfeiture and reissue of shares –Underwriting- types of underwriting- Payment of underwriting commission – Determining the liability of underwriters.

UNIT- II Redemption of Preference Shares and Profit Prior to In-corporation 12 Hours Redemption of' preference shares – Procedure- Journal entries- Profit prior to in-corporation –Ascertainment of profit or loss prior to in-corporation- Calculation of sales ratio- Calculation of weighted

ratio- Calculation of time ratio.

UNIT- III Final Accounts of the Company 12 Hours Preparation and presentation of Statement of Profit and Loss account – Balance sheet- Cash flow statement in

accordance with schedule 3 of Companies Act 2013.

UNIT – IV Valuation of Goodwill and Shares 12 Hours Valuation of Goodwill and shares–Nature of goodwill – Features of goodwill – Types of goodwill –Methods of valuing goodwill – Capitalization method-Purchase of past average profit- Super profit – Purchase of

super profit- Annuity method- Capitalization of super profit method- Valuation of shares- Methods of valuation –

Net assets method – Yield method- Fair value method.

UNIT –V Liquidation of Companies 12 Hours Liquidation of companies –Meaning-Difference between insolvency and liquidation - Modes of liquidation-Order

of payment-–Statement of affairs – Form of statement affairs- Procedure of preparation of statement of

affairs- Deficiency account- Liquidator’s final statement of accounts- Liquidator’s remuneration.

Total Periods: 60 Hours Note: Marks shall be distributed for theory 20 % and for problems 80 %.

Text Book:

Advanced Accountancy - S.P. Jain and K.L. Narang –11th Edition,2017,Kalyani Publishers,NewDelhi.

Reference Books: Advanced Accountancy - R.L. Gupta and S. Radhasamy– 11thEdition,2013, Sultan chand and Sons

NewDelhi.

Advanced Accountancy - M.A. Arulanalidham and K.S.Raman– 10thEdition,2013,Kalyani publishers,

Ludhiana.

B.Com-2017 Batch

Course Outcomes Understand the basic concepts of issues of shares, debentures and underwriting of shares

Analyse and compute profit prior to incorporation and post in corporation period and to find out the mechanism for

redemption of preference shares

Evaluate the financial position of the company

Analyzing and Computation of various methods of goodwill and shares of the company

Apply the procedure for liquidation of companies.



B.Com-2017 Batch

PERSONALITY, APTITUDE AND CAREER ENHANCEMENT (PACE – IV)


Common to all the UG streams Common to all the UG streams admitted from AY 2016-17

AIM:

To equip students in order to recap concepts learnt in PACE 3 and introduce more Quants, Verbal and

Reasoning concepts to the students. To introduce concepts on Critical Reasoning and to get extensive exercises

on Group Discussion, by inculcating all the sub-skills that are required to participate effectively in the

Placement Process. Introduce higher level concepts on Resume Writing and make the students finalise their

Resumes. To reiterate the importance of Impression Management in Recruitment Process.

Course Objectives

To equip students,

To recap concepts learnt in PACE 3 and introduce more Quants,

Verbal and Reasoning concepts to the students.

To introduce concepts on Critical Reasoning.

To give extensive exercises on Group Discussion, by inculcating all the sub-skills that are required to

participate effectively in the Placement Process.

To introduce higher level concepts on Resume Writing and make the students finalise their Resumes.

To reiterate the importance of Impression Management in Recruitment Process and introduce Higher

Level Interview Questions.

Unit - 1: Quantitative Ability – II

Time Speed Distance – Problem on Trains, Boats and stream, races. Time and Work – Pipes and cistern.

Permutation and Combination – Probability – Ratio Proportion, Problem on ages. Mixtures and Solutions – Alligations

Unit - 2: Reasoning Ability – II

Venn Diagram- set language properties. – Syllogism – Data Sufficiency- Applications of quantitative ability

concepts. Clocks and Calendars.

Unit-3: Verbal Ability – II

Exercises on Vocabulary, Grammar and Reading Comprehension – Identifying Style & Tone of a Paragraph

– Sentence Improvisation. Critical Reasoning – Statement/Argument – Premises, Inference, Conclusion,

Strengthening & Weakening of arguments

Unit 4: Group Discussion Skills

Creative Thinking – Problem Solving – Dealing with criticism – Leadership skills – Team Playing skills – Presentation skills – Spontaneity – Empathy – Perseverance – Decision Making

Unit – 5: Interview Skills

Resume Writing Techniques – Types of Resume – Understanding Key Words – JD Mapping. Interview

Techniques – Reiteration of SWOT and Goal Setting – Level 3 Interview Questions – Importance of

Grooming and Non-verbal Communication

Course Outcomes

On the successful completion of PACE 4, the students would be able to Solve questions on Quants, Verbal and Reasoning Ability on concepts that are pre-requisites in the current

Placement Scenario

Solve questions on Critical Reasoning

Participate effectively in Group Discussions without any inhibitions

Semester IV

Credit 2


Max. Marks 100

B.Com-2017 Batch

Finalise their Resumes and answer higher level questions in an Interview

References

1. Quantitative Aptitude for Competitive Exams by R. S. Agarwal

2. Quantum CAT by Sarvesh Verma

3. A Modern Approach to Logical Reasoning by R. S. Agarwal

4. Verbal Ability and Reading Comprehension by Arun sharma

5. Word Power Made Easy by Norman Lewis

6. High School English Grammar by Wren and Martin

7. English Conversation Practice by Grant Taylor

8. Group Discussion and Interviews by Anand Ganguly

9. Art of Social Media by Guy Kawasaki


Course Coordinator Chairman-BOS

B.Com-2017 Batch

17ECO04-ECONOMICS FOR DECISION MAKING

COURSE OBJECTIVES

To ensure basic understanding of economic systems, economic behaviour of individuals and organizations.

UNIT I - INTRODUCTION TO MICRO ECONOMICS, THEORY OF DEMAND AND SUPPLY 12 Hours Introduction to Micro Economics- Definition- scope and nature of Economics- Methods of economic study- Central problems

of an economy - Meaning and determinants of demand - Law of demand - Elasticity of demand- Price, Income and Cross

elasticity of demand- Measurement of Elasticity of Demand - Meaning and determinants of supply- Law of supply - Elasticity

of supply.

UNIT II – COST AND PRODUCTION ANALYSIS 12 Hours

Theory of Production and Cost- Meaning of Production - Factors of production- Laws of Production – The Law of variable

proportions - Laws of returns to scale - Concepts of Costs – Average and Marginal Cost - Total, fixed and variable costs -

Short-run and long-run cost output relationship.

UNIT III– PRICE DETERMINATION IN DIFFERENT MARKETS 12 Hours Market Structure – Meaning and classification – Meaning and features of Perfect Competition- Price determination under

perfect competition - Meaning and features of Monopoly- Price determination under Monopoly - Meaning and features of

Monopolistic Competition- Price determination under Monopolistic competition - Meaning and feature of Oligopoly- Types

of oligopoly.

UNIT IV- NATIONAL INCOME IN INDIA 12 Hours

National Income of India – Concepts of national income, Different methods of measuring national income- Growth of national

income and per capita income in various plans- Basic understanding of tax system of India – Direct and Indirect Taxation.

Inflation- Budget and Fiscal deficits- Balance of payments- External debts.

UNIT V - ASPECTS OF INDIAN ECONOMY 12 Hours Meaning of Population –Causes of Rapid Growth of Population – Government Measures for solving the Population Problem-

Poverty in India – Causes of Poverty – Absolute and Relative Poverty – Government Programmes for Poverty Alleviation –

Unemployment – Meaning and Types – Nature of Unemployment in India – Causes of Unemployment in India- Extent of

Unemployment in India.

Total Periods: 60

COURSE OUTCOMES Upon successful completion of the course a student will be able to:

Represent demand, in graphical form, including the downward slope of the demand curve and what shifts the demand

curve and Supply curve

Understand the links between production costs and the economic models of supply.

Graphically and algebraically determine output and pricing decisions under different market structures such as perfect

competition, monopoly, monopolistic competition, and oligopoly.

Understand the basics of national income accounting, the components of the balance of payments and Tax system of

India

Understand the concepts of Indian Economy.

Semester IV

credit 4

Paper

Type

Allied

Max.

Marks

CIA - 30

CE - 70

TOT = 100

B.Com-2017 Batch

TEXT BOOKS

1. Agarwal. S.K., “ General Economics” S. Chand Publishing, 4th Edition ,New delhi, 2014.

REFERENCE BOOKS

2. Metha P.L., “ Managerial Economics” Sultan chand & sons , 21st Edition, New Delhi, 2016

3. Varshani R. L., & Maheswari K. L., “ Managerial Economics” JBA Publishers , 22nd Edition, New

Delhi,2014

4. Atmanand, “ Managerial Economics” Excel Books (EB) Publication, New Delhi, Reprint 2012. 5. Ahuja. H. L., “ Managerial Economics” S. Chand Publishing, 7th

Edition, New Delhi, Reprint

2012.

Verified and Approved by (course coordinator/ BOS Chairman)

https://www.schandpublishing.com/author-details/-s-k-agarwal/740

B.Com-2017 Batch

Objective:

CONSUMER BEHAVIOUR

Semester IV

Credit 4

Paper Type Elective

Max. Marks CIA -30 CE - 70 TOT =100

The gain knowledge of various consumer behavior role models, theories of motivation, learning, attitude, perception.

Unit-I Introduction 12 Hours

Definition and scope of Consumer Behavior -Role of Consumer Behavior in Marketing-Development of

Consumer Behavior field, Consumer behavioral models-Howard-Sheth model of Buying Behavior.

Unit-II Consumer Needs and Motivation 12 Hours

Meaning of Motivation- Needs and Goals - Dynamic Nature of Motivation-Types & Systems of Needs-

Maslow’s Hierarchy of needs-McClelland’s Theory of Need Achievement-Vroom’s Expectancy theory-Freud’s Psychoanalytical theory.

Unit-III Group dynamics & Reference groups 12 Hours

Group dynamics & Reference groups- Meaning of reference groups- The Family – Concept and functions of

family- Importance of family in Indian context- Social Class and Consumer Behavior- Meaning and

measurement of Social Class- Lifestyle profiles of social classes- Culture and Consumer Behavior –

Meaning and characteristics of culture- Measurement of culture and Values.

Unit-IV leadership 12 Hours Personal influence & Opinion leadership Process-Meaning, dynamics and measurement of opinion

leadership – A profile of the Opinion leader- Interpersonal flow of communication- Opinion leadership and

firm’s promotional strategy --Diffusion of Innovations- Types of Innovations-The Diffusion process- consumer

and industrial.

Unit-V Consumerism and Public Policy 12 Hours Consumerism and Public Policy- Meaning- Rights of Consumers- Institutions and their role- Ethical-

safety and environmental issues-Consumer protection acts- Consumer Behavior and E-business- On line buyer

Behavior- Consumer decision making process on the Net.

Text Book:


Suja,R.N-Consumer Behaviour In Indian Perspective- Himalaya Publishing House,

Edition- 2013

Reference Book:

Schiffman -Consumer Behavior- Person publication , Edition- 2013

Ramneek Kapoor-Consumer Behavior- Tata Graw Hill, Edition- 2012

B.Com-2017 Batch

Course Outcome:

To familiarize and educate the students with the concepts of consumer behavior

To provide basic knowledge on how consumer decides on taking decision to buy or not to

buy a product.

To enable the students acquire an understanding of the terminologies of Consumer

behavior and various theories of personality, motivation, learning and perception.

Developing students' ability to conduct research in the area of consumer behavior



B.Com-2017 Batch

Course Objective

Supply Chain Management

Semester IV

Credit 4

Paper Type Elective

Max. Marks CIA -30 CE - 70

To enable the students to know the basic concepts of supply chain

management

UNIT –I Introduction 12 Hours

TOT =100

Introduction to supply chain management – Concept of SCM – Importance of SCM - features of SCM.

UNIT –II Strategic issues 12 Hours

Strategic issues in SCM –Value chain management and customer relations management and

customer focus in SCM –Demand Planning –Purchase planning –Make or buy decision

UNIT –III Indigenous and global sourcing 12 Hours

Indigenous and global sourcing development and management of suppliers –legal aspects of buying-

cost management.

UNIT –IV Purchase performance 12 Hours

Negotiating for purchasing –purchase insurance –evaluation of purchase performance-inventory

management –financial impact of inventory

UNIT –V Manufacturing scheduling 12 Hours

Manufacturing scheduling –Manufacturing flow system – work flow automation –flexibility in

manufacturing to achieve dynamic optimization –SCM current scenario.

Text Book:


Sunil Chopra and Peter Meindi “Supply chain management –strategy planning and

operation” Revised Edition 2014, Pearson Education

Reference Book: B.S.Shahay “Supply chain management –For global competiveness” Revised

Edition2013, Macmillan India Limited.

Altekar “Supply Chain Management: Concepts and Cases” Revised Edition 2012, PHI learning private limited.

Course Outcome: To gain knowledge about basic concepts of Supply chain management

To acquire knowledge about legal aspects of buying.

Ability to gain knowledge about purchasing and manufacturing scheduling.



SYLLABUS B - Sri Ramakrishna College of Arts and Science

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Transcript of SYLLABUS B - Sri Ramakrishna College of Arts and Science