DEPARTMENT OF COMMERCE 1 - Vels University

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DEPARTMENT OF COMMERCEB.COM [GENERAL]PROGRAMME OUTCOMEPO – 1: After completing three years for Bachelors in Commerce (B.Com) program, studentswould gain a thorough grounding in the fundamentals of Commerce and Finance.PO – 2: The commerce and finance focused curriculum offers a number of specializations andpractical exposures which would equip the student to face the modern-day challenges incommerce and business.PO -3The all-inclusive outlook of the course offer a number of value based and job orientedcourses ensures that students are trained into up-to-date. In advanced accountingcourses beyond the introductory level, affective development will also progress to thevaluing and organization levels.Program Specific Outcome (PSO)PSO – 1:Students will be able to demonstrate progressive learning of various tax issuesand tax forms related to individuals. Students will be able to demonstrateknowledge in setting up a computerized set of accounting booksPSO – 2:Students will demonstrate progressive affective domain development of values,the role of accounting in society and business.PSO – 3:Students will learn relevant financial accounting career skills, applying bothquantitative and qualitative knowledge to their future careers in business.PSO – 4:Students will learn relevant managerial accounting career skills, applying bothquantitative and qualitative knowledge to their future careers in business.

PSO – 5:Leaners will gain thorough systematic and subject skills within various disciplinesof commerce, business, accounting, economics, finance, auditing and marketing.PSO – 6:Learners will be able to recognise features and roles of businessmen, entrepreneur,managers, consultant, which will help learners to possess knowledge and other softskills and to react aptly when confronted with critical decision making.PSO–7:Learners will be able to prove proficiency with the ability to engage in competitiveexams like CA, CS, ICWA and other courses.PSO – 8:Leaners will acquire the skills like effective communication, decision making,problem solving in day to day business affairesPSO – 9:Learners will involve in various co-curricular activities to demonstrate relevancy offoundational and theoretical knowledge of their academic major and to gainpractical exposure.PSO – 10:Learners can also acquire practical skills to work as tax consultant, audit assistantand other financial supporting services.PSO -11:Learners will be able to do higher education and advance research in the field ofcommerce and finance.

DEPARTMENT OF COMMERCEBOARD OF STUDIES - LIST OF MEMBERSB.COM [GENERAL]S.NO1.2.3.4.5.6.7.8.9.NAME AND ADDRESSM.CHANDRAN, Dept. ofCommerce, Vels University,Pallavaram, Chennai-117Dr.S.SUBRAMANIAN, Dept. ofCommerce, Vels University,Pallavaram, Chennai-117Dr.P. JAGADESSAN, Dept. ofCommerce, Vels University,Pallavaram, Chennai-117Dr.S.VENNILAA SHREE, Dept. ofCommerce, Vels University,Pallavaram, Chennai-117Dr.G.S.MAHESHWARI, Dept. ofCommerce, Vels University,Pallavaram, Chennai-117Dr.M.KAVITHA, Dept. ofCommerce, Vels University,Pallavaram, Chennai-117Mr.VASUDEVAN, RR IndustriesPvt. Ldt. 3rdtower ,Thiru. Vi. kaindustrial estate, Guindy,Chennai-25.Dr.K.SUNDAR, Commerce wing[DDE] Annamalai University.Mr.P.G.SIDHEAKKYA, KumaraRani Muthiah College, Adayar,Chennai.DESIGNATIONHOD & PROFESSOR[ A & F]HOD & PROFESSOR[ SOCIATEPROFESSORSTATUS INBOARD OFSTUDIESMOBILE MBEREXTERNALMEMBER[ALUMNI]94862834739884653371

B.COM.GENERALCURRICULUM AND SYLLABUS(BASED ON CHOICE BASED CREDIT SYSTEM)EFFECTIVE FROM THE ACADEMIC YEAR2016 -2017DEPARTMENT OF COMMERCE

B.COMGENERALCURRICULUMSEM ITotal No. of Credits 135CategoryCourseLectureL66Hours / WeekTutorial PracticalTP0000CreditsCoreCoreTamil – IEnglish – ICoreFinancial Accounting – I2404CoreManagerial Economics6004DSEDiscipline Specific Elective – I6004264020Total44SEM IICategoryCourseLectureL6Hours / WeekTutorial PracticalTP00CreditsCoreTamil – IICoreEnglish – II6004CoreFinancial Accounting – II2404CoreInternational Economics6004DSEDiscipline Specific Elective –IITotal60042640204SEM IIICategoryAECCCoreCourseE – CommerceCorporate AccountingLectutreL52Hours / WeekTutorial PracticalTP0030Credits44CoreBusiness Statistics2304CoreBusiness and Corporate Law5004DSEDiscipline Specific Elective –IIISkill Enhancement Elective –IGeneric Elective – ITotal500430022240600224SECGE

SEM IVCategoryAECCCoreHours / WeekLectutre Tutorial PracticalLTP500230CourseEnvironmental StudiesCorporate Accounting – IICredits44CoreResources Management Techniques2304CoreCorporate Finance5004DSEDiscipline Specific Elective – IV5004SECGESkill Enhancement Elective - IIGeneric Elective – IITotal32240060002224SEM VCategoryHours / WeekLectutre Tutorial PracticalLTP230500CourseCreditsCORECORECost AccountingOrganisational BehaviourCOREIncome Tax – I2304DSEDiscipline Specific Elective – V5004DSEDiscipline Specific Elective – VI2304GEGeneric Elective – III5210900424Total44SEM VICategoryHours / WeekLectutre Tutorial PracticalLTP230230CourseCreditsCORECOREManagement AccountingIncome Tax – IICOREResearch Project0052DSEDiscipline Specific Elective – VII5004DSEDiscipline Specific Elective – VIII5004GEGeneric Elective – IV5190605423Total54

List of Discipline Specific Elective CoursesLTPC1.Business Organization and Office Management60042.Global Business Environment60043.Modern Banking50044.Human Resource Management50045.Entrepreneurial Development50046.Marketing Management50047.Security Analysis and Portfolio Management50048.Financial Management23049.Office Management500410.Organisational Behaviour500411.Business Policy500412.Human Resource Development500413.Investment Management500414.Business Organisation5004List of Generic Elective CoursesLTPC1.Personality Development20022.Project Management20023.Computer Languages in Business50044.E- Commerce50045.Business Information system50046.Materials Management20027.Production & Supply Chain Management2002List of Skill Enhancement Elective CoursesLTPC1.Ethics and Values30022.National Service Scheme IV3002

SYLLABUSCORE ––––––,,.315–-,–.–––––.

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HINDI I6004Course Objective: To train the students in the use of KaryalayinBasha.To enable the students todevelop the communication skill in Hindi language.UNIT IGADYA AUR KARYALAYIN BASHA15Mamata, lprashasanikvakyansh,padanam,UNIT IIGADYA AUR SARKARI PATRA15RajneethikaaBhantwara, ,Samanyasarkaripatra,gyapan,karyalaygyapanUNIT IIIGADYA AUR SARKARI h,Ardhasarkaripatraparipatra,AdhisoochanaUNIT IVGADYA AUR SAMANYA PATRA15Raspriya, Samanyapatra- chuttipatra,sampadakkenaampatra, shikayatipatra,pustakvikrethakenaampatraUNIT VVYAVASAAYIK PATRA15Bankonmeinbachkhaatakholnekeliye – chekbukkeliye, run lenehetu, chekbukGum ho janehetu, kitaabonkaakrayadeshTotal: 75 HoursText book:1. GadyaAurPrayojanmulakHindied by Dr.N.LavanyaMayura Publishers, edition 2008.

15LFR001FRENCH I6004Course Objective: To introduce French Language. To enable the students understand and toacquire the basic knowledge of the French Language with the elementary grammar.UNIT IINTRODUCTION15Introduction - Alphabet – Comment prononcer, écrire et lire les mots- Base : Les prénomspersonnel de 1er, 2ème et 3ème personnes – Conjugaisons les verbes être et avoir en formeaffirmative, négative et interrogativeUNIT IILEÇONS 1-3Leçons 1.Premiers mots en français,Réponsesaux questions152. Les hommes sont difficiles,- 3 Vive la liberté-tirés de la leçon -Grammaire :Les adjectives masculines ouféminines – Les articles définis et indéfinis - Singuliers et plurielsUNIT 3LEÇONS4-615Leçons 4. L’heure, C’est l ;heure,- 5. Elle va revoir sa Normandie,- 6 .Mettez –vous d’accordgroupe de nom - Réponses aux questions tirés de la leçon - Grammaire : A placer et accorderl’adjectif en groupe de nom- Préposition de lieu –A écrire les nombres et l’heure en françaisUNIT IVLEÇONS 7- 915Leçons7. Trois visages de l’aventure,- 8. A moi, Auvergne,- 9. Recit de voyage - Réponses auxquestions tirés de la leçon - Grammaire : Adjectif possessif – Les Phrases au Présent del’indicatifUNIT V- Les phrases avec les verbes pronominaux au présentCOMPOSITION15A écrire une lettre à un ami l’invitant à une célébration différente ex : mariage – A faire ledialogue - A lire le passage et répondre aux questionsTotal : 75 HoursText Book :1. Jacky Girarder& Jean Marie GRIDLIG, « Méthode deFrançaisPanorama »,CléIntérnationale , Goyal Publication, New Delhi.,Edition 2004References:1. DondoMathurin , “ Modern French Course”, Oxford University Press.,New Delhi.,Edition 19972. NityaVijayakumar, “Get Ready French Grammar – Elementary”, GoyalPublications,New Delhi., Edition 2010

15LEN001ENGLISH - I6 0 0 4Course Objective: To enable the students to develop their communication skills effectively. Tomake students familiar with the English Language.To enrich vocabulary in English.To developcommunicative competent.UNIT I DETAILED POEMS IUNIT IIUNIT IIIUNIT IVUNIT V1.On His Blindness - John Milton2.The Village Schoolmaster - Oliver Goldsmith3.The Daffodils - William Wordsworth15DETAILED POEMS II1.Night and Death - Joseph Blanco White2.The Ballad of Father Gilligan - W.B.Yeats15PROSE151.Martin Luther King Jr. - Coretta s King2.Albert Shweitzer - Norman Wymar3.Stanley Finds Livingstone - Lawrence Wilson4.Srinivasa Ramanujan - C.P. Snow5.My Days - R.K. NarayanGRAMMAR1.Articles2.Prepositions3.Tenses4.Wh - Questions5.Synonyms and Antonyms6.One Word Substitution15COMPOSITION7.Reading Comprehension8.Filling up Forms9.Railway Reservation/ Cancellation Forms1510. Bank-Chalan11. Convocation Form12. Money Order FormTotal: 75HoursText book:1. Mahadevan, Usha. Empower with English, Sun Beams - 1. Emerald Pub:Chennai. 2012. Print.

FINANCIAL ACCOUNTING- I2404Course Objective: To give an insight into the basics of Accounting Concepts and Principles toPrepare to Students to have the foot hold in Accounts.UNIT IINTRODUCTION TO ACCOUNTING15Meaning and definition of accounting- functions of accounting – limitations ofaccounting – accounting concepts and conventions systems of accounting – single entry system –double entry system – subsidiary books including cash book – trial balance – rectification oferrors.UNIT IIPREPARATION OF FINAL ACCOUNTS15Final accounts with adjustments – closing stock, outstanding expenses, unexpired orprepaid expense, accrued income, income received in advance, depreciation, additional baddebts, provision for doubtful debts, provide for a discount on debtors, interest on capital, interestin drawing, discount on creditors and creation of various reserves.UNIT IIIBANK RECONCILIATION STATEMENT AND ACCOUNTS15Bank reconciliation statement – Importance of Bank Reconciliation Statement – Scope ofBank Reconciliation Statement - Insurance Claim Account – loss of property and stock –average clause.UNIT IVCALCULATION OF DEPRECIATION UNDER DIFFERENT METHODS15Depreciation accounts – definition and causes of depreciation – need for depreciation –methods of calculating the amount of depreciation – straight line method – diminishing balancemethod.UNIT VSINGLE ENTRY SYSTEM OF ACCOUNTING15Single entry system – salient features – limitations of single entry system – distinctionbetween single entry system and double entry system – ascertainment of profit – net worthmethod – conversion method (simple problems only)Total: 75Hours

Course Outcome:CO-IPreparing financial statements in accordance with appropriate standards.CO-IIPrepare ledger accounts using double entry bookkeeping and record journalentries accordinglyCO-IIIInterpreting the business implications of financial statement informationCO-IVPreparing accounting information for planning and control and for the evaluationof finance.CO-VPrepare Bank reconciliation statement from incomplete statementCO-VIIExplain the purpose of double entry system to understanding the accountingsystem properly. Preparation of ratification errors.Text books:1. T.S.Reddy&A.Murthy, “Financial Accounting”, Margham Publications, SixthRevision Edition, 2011.2. P.C. Tulsian, “ Financial Accounting”, Tata MC Graw Hill Ltd, 2003.References:1. Assish K. Bhattacharyya, “Financial Accounting”, Prentice of hall of India, 2002.2. N. Vinayagam and B. Charumaki, “Financial Accounting”, S.Chand& CompanyLtd., 2002, Reprint – 2008.

MANAGERIAL ECONOMICS6 0 0 4Course Objective: To understand and appreciate the basic Micro and Macroeconomics and theirapplication to the business.UNIT IINTRODUCTION TO MANAGERIAL ECONOMICS15Managerial economics – Definition, Nature and scope – Decision Making – Risk andUncertainty – Concept of Efficiency.UNIT IILAWS OF DEMAND AND SUPPLY15Demand – Law of Demand – Elasticity of Demand – Law of Supply – Demand Forecasting –Consumer durable and Capital Goods – Consumer Surplus.UNIT IIICLASSIFICATION OF COST AND THEORIES OF PROFIT15Cost Classification - Short Run and Long Run, Cost Function, Theories of profit – ProfitMaximization – Break-Even Analysis.UNIT IVLAW OF DIMINISHING RETURNS AND ECONOMICS OF SCALE15Production Function – Law of Variable Proportions – Law of Returns to Scale – Law ofDiminishing Returns – Economics of Scale.UNIT VTYPES OF MARKETS AND PRICING15Price and Output Determination – Under Perfect Competition Monopoly – MonopolisticCompetition – Oligopoly – Pricing Objectives and MethodsTotal: 75HoursCourse outcomesCo – 1: To understand the basic elements of managerial economics aspects ,nature and decision makingCo – 2:To understand the law of demand , supply forecasting , consumer durableCo – 3:To understand theories of profit , profit maximization and analysis of Breack Even PointCo – 4:To know law of diminishing proportion , product function , Economies of scaleCo – 5:To understand Pricing policy under Perfect Competition Monopoly,Monopolistic Competition , Oligopoly and Pricing Objectives and Methods forproduction to minimize the cost and maximum the profit

Text books:1. S.Shankaran, “Managerial Economics”, Margham Economics, Chennai, 2008.2. R.Cauvery& Others – Managerial Economics. S. Chand And Company, New Delhi,2015.References:1. S.Mukherjee, “Business And Managerial Economics in global Context”, New CentralBank Agency (P) Ltd, Kolkatta, 2009.2. William F. Samuelson and Stephen G. Marks, “Managerial Economics”, Johny Wiley &Sons, Reprint - 201560 0 4:.,,,.,.115-,.-–,-:18, 55, 182, 183, 192 –: 2, 167, 27, 202, 184 -.

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:. ., “1.”,,, 2007.2., “”,,, 2009.3. ., “”,,HINDI II, 2005.6004Course Objective: To enable the students to have the knowledge in contemporary literature ofthe modern era. It also provides an idea how translation to be effected.UNIT IKAHANI AUR EKANKI15PoosKeeRaat.,-DuzhazarUNIT II.EKANKI AUR KAHANI15Vaapasi, Akeli, .AkbharivigyapanUNIT IIIKAHANI AUR ANUVAD15Sharandatha -Anuvadanuchedangreji se hindi me karnekeliye.UNIT IVEKANKI AUR ANUVAD15RaatkeRaahi Main BhiMaanavhoonAnuvadanuchedangrejisehindi me karnekeliye.UNIT VKAHANI ,EKANKI AUR ANUVAD15Parda -YehMeriJanmaBhoomiHai -anuvadanuchedangreji se hindi me karnekeliye.Total: 75 HoursText Book1. SankalanKahanievamEkankied by Dr.N.Lavanya, Mayura Publishers, edition 2010.

FRENCH II6 004Course Objective: To fortify the grammar and vocabulary skills of the students. Enable thestudents have an idea of the French Culture and Civilization.LEÇONS 10 – 11UNIT I15Leçons : 10. Les affaires marchent,- 11. Un après midi à problemes- Réponsesaux questions tirés de la leçon - Grammaire : Présent progressif, passérécent ou future proche - Complément d’objet directe - Complément d’objetindirecte.LEÇONS 12 – 13UNIT II15Leçons : 12. Tout est bien qui fini bien,- 13. Aux armes citoyens – Réponsesaux questions tirés de la leçon - Grammaire : Les pronoms « en ou y »rapporter des paroles - Les pronoms relatifs que, qui, ou où ,LEÇONS 14 – 15UNIT III15Leçons 14. Qui ne risqué rien n’a rien,- 15. La fortune sourit aux audacieux –Réponses aux questions tirés de la leçon - Grammaire : Comparaison – Lesphrases au passé composéUNIT IVLEÇONS 16 – 1815Leçons16 La publicite et nos reves 17 La france le monde 18 Campagnepublicitaire Réponses aux questions tirés de la leçonGrammaire :- Lesphrases à l’ Imparfait - Les phrases au FutureUNIT VCOMPOSITION15A écrire une lettre de regret// refus à un ami concernant l’invitation d’unecélébration reçue- A écrire un essaie sur un sujet générale - A lire le passage etrépondre aux questionsTotal : 75 HoursText Book :1. Jacky Girarder& Jean Marie Gridlig, « Méthode De Français Panorama », CléIntérnationale , Goyal Publication, New Delhi., Edition 2004

References :1. DondoMathurin, “ Modern French Course”, Oxford University Press, NewDelhi.,Edition 19972. Paul Chinnappane“ GrammaireFrançaise Facile” , Saraswathi House Pvt Ltd, New Delhi,Edition 2010.ENGLISH - II6 0 0 2Course Objective: To enable the students to develop their communication skills effectively. Tomake students familiar with the English Language. To enrich vocabulary in English.To developcommunicative competentUNIT IPROSE-I151. On Saying ‘Please’ - A.G. Gardiner2. Women, Not the Weaker Sex - M.K. Gandhi3. The Sky is the Limit - Kalpana ChawlaUNIT IIPROSE-II154. Polluting the World - Edgar I. Baker5. Dimensions of Creativity - Dr. A. P. J. Abdul Kalam6. The Message of Visva - BharatiUNIT IIISHORT STORIES151. Open Window - H. H. Munro (Saki)2. The Lion’s Share - Arnold Bennett3. The Sparrows - K.A. Abbas4. The Cop and The Anthem - O- Henry5. The Necklace - Guyde MaupassantUNIT IVFUNDAMENTAL GRAMMAR SKILLS1. Question Tags2. Concord3. Reported Speech4. Idiom and Phrases15

UNIT VADVANCED GRAMMAR SKILLS155. Conditional Clauses6. Cause and Effect7. Simple, Complex, Compound8. Framming QuestionsTotal: 75HoursText book :1. Rao, Shoba B. Empower with English, Sun Beams - II. Emerald Pub:Chennai. 2012. Print.FINANCIAL ACCOUNTING II2 4 0 4Course Objective: To enable the students to prepare different kinds of Financial Statements.UNIT IBRANCH ACCOUNTING15Branch accounts – objectives of branch accounts – types of branches – dependentbranches – independent branch – accounting system.UNIT IIDEPARTMENTAL ACCOUNTS15Departmental accounts – accounting procedure – allocating procedure – allocation ofcommon expenses – interdepartmental transferUNIT IIIACCOUNTS RELATING TO HIRE-PURCHASE AND INSTALLMENTSYSTEM15Hire purchase and installment system – hire purchase trading account – stock and debtorsystem – installment system.UNIT IVADMISSION, RETIREMENT AND DEATH OF A PARTNER15Partnership accounts – admission – retirement – death of a partnerUNIT VDISSOLUTION, INSOLVENCY AND GRADUAL REALISATION ANDPIECE MEAL DISTRIBUTION15Dissolution of partnership firm – dissolution accounts – insolvency of partners – gradualrealization of assets and piecemeal distribution.Total: 75Hours

Course Outcomes :CO-ITo familiarize the concept of Branch account and its systemCO- IITo understand the Scope of departmental accountingCO–IIITo introduce the system of Hire PurchasingCO –IVEnable the students tounderstand partnership account from admission todissolutionText books:1. T.S.Reddy&A.Murthy, “Financial Accounting”, Margham Publications, SixthRevision Edition, 2011.2. P.C. Tulsian, “ Financial Accounting”, Tata MC Graw Hill Ltd, 2003.References:1. Assish K. Bhattacharyya, “Financial Accounting”, Prentice of hall of India, 2002.2. N. Vinayagam and B. Charumaki, “Financial Accounting”, S.Chand& CompanyLtd., 2002, Reprint – 2008.INTERNATIONAL ECONOMICS

DEPARTMENT OF COMMERCE B.COM [GENERAL] PROGRAMME OUTCOME PO – 1: After completing three years for Bachelors in Commerce (B.Com) program, students would gain a thorough grounding in the fundamentals of Commerce and Finance. PO – 2: The commerce and finance focused curriculum offers a number of specializations and practical exposures which would equip the student to face the modern-day .