info@cttewc.edu.in 044 2537 5753
info@cttewc.edu.in 044 2537 5753

ACCOUNTING & FINANCE DEPARTMENT OF COMMERCE WELCOME TO ACCOUNTING & FINANCE BACHELOR OF COMMERCE UNDERGRADUATE PROGRAM EXPOSURE TO INDUSTRY EXPERTS
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SMARTBOARD CLASSROOM
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Department of Commerce - Accounting & Finance

Bachelor Of Commerce - Accounting & Finance

The Department of Accounting and Finance, as a branch of Commerce was started in year 2012. It functions with the main objective of imparting quality education in the field of Accounting and Finance. The Department aims at improving the academic, co- curricular and extra-curricular skills of its students. It encourages self confidence, courage and enthusiasm among the students and helps them to develop their professional skills.

Undergraduate Program Eligibility

Minimum requirements for applying to the program

The Bachelor of Commerce -Accounting & Finance undergraduate programme, at minimum requires the applicant to have obtained the pass percentage in Higher Secondary Level exam finals.

Overview

The Department Of Commerce - Accounting & Finance : Undergraduate Program

Objective

The Department imparts quality education and hones the professional skills of students which are of immense value to them. The activities of the department provide great scope for contemporary and application oriented learning. Our department fosters interaction,creative thinking and cooperative learning. We encourage students to develop competitive skills to manage the inherent risks in the field of Accounting and Finance, Marketing, Banking, Insurance and Income Tax. Students pursue their higher studies to specialize as a Cost Accountant or a Chartered Accountant.

About Us

The Department of Accounting and Finance, as a branch of Commerce was started in year 2012. It functions with the main objective of imparting quality education in the field of Accounting and Finance. A degree in Accounting & Finance provides an understanding of accounting practices, principles, and finance industry. Accounting and Finance degree serves as a very good platform that offers an excellent knowledge and transferable skills that gets blended together in making them ready for any kind of industry. The course equips them with skills like communication, time management, organization, negotiating skills, organizational knowledge, etc., that are in high demand in the current job market. It also provides a variety of career paths to choose from, a strong job market security due to the high demand for accountants in almost all the industries. One can pursue a career as a chartered accountant, stock broker, accountant, business development manager, data analyst, tax adviser, company secretary, management consultant, etc. The recent and regular syllabus updates ensures that the students have a wide scope of knowledge and understanding about the latest accounting principles, analysis of information, recording financial transactions, management of money and the funds of a business, modern developments in the banking sector, capital markets, marketing field, stock exchanges, income tax, etc. Hence, an under graduate degree in accounting and finance enriches the knowledge in the field of commerce & accounting, it also enhances the employability skills of the students. The Department aims at improving the academic, co- curricular and extra-curricular skills of its students. It encourages self confidence, courage and enthusiasm among the students and helps them to develop their professional skills.

Department Contact Information

Contact Us

Bachelor Of Commerce
Accounting & Finance


Department of Commerce
Accounting & Finance

CTTEWC main campus ,Chennai.

Mon – Fri 9:00A.M. – 4:00P.M.

Grievance redressal
grievances_comaf@cttewc.edu.in

General Enquiry
044-2345-5432
enq_comaf@cttewc.edu.in

Department Microsite

Department Events & Activities

Our Faculty

Department Of Commerce - Accounting & Finance

Accomplishments & Possibilities

Unique Infrastructure | Academic & Research | Your Future

Academic Council Membership

Quality teaching staff

Academic Performance

Highlights

Careers

Fulfilling career in Industry
Academic Council Membership

Mrs. K.Swarna M.Com., M.Phil.
Academic Council Member till 2015, University of Madras, Chennai

  •   Special coaching for advanced & slow learners
  •   Good results with distinctions & University ranks
  •    Nani Palkhivala Memorial Prizes won in Know Your Economy test conducted by SRAEF for the consecutive two years 
  •    Topper Prize won in National Stock Exchange – Fundamentals of Capital Markets Module: “FINMARK 2016”
  •    University ranks
  •    High overall pass %

Good Placement Record

  • Indigo Airlines – 2 Students
  • Alcanc Technologies – 1 Student

Industrial Visit Organized

  • Parle-G
  • Medimix 

Courses & Outcomes

This Section details the different courses undertaken, over a period of Six Semesters to complete the Bachelor Of Commerce – Accounting & Finance : Undergraduate Program.

The courses are of the following varieties, Core papers that are mandatory, Electives that can be chosen from list of available electives and Laboratory practicals if applicable. The courses when successfully completed, collectively contribute towards the minimum requirement of awarding a Bachelor’s degree.

As part of the Madras University’s OBE – Outcome Based Education program, the desired outcome is presented along with each course.

Visit our official micro site for further information.

SYLLABUS FROM 2020 - 2021

Syllabus for students who joined on & after 2020- 2021 academic year

Semester I

Language Paper – I

பொதுத்தமிழ் Paper  – I:

இந்தப் பாடத்தைக் கற்றலின் முடிவில் மாணவியர்கள்

  • இக்கால இலக்கிய வகைகளை அறிந்து கொள்வர்
  • இக்கால இலக்கியங்களைத் துய்க்கும் முறைகளை அறிந்து கொள்வர்
  • இக்கால இலக்கியங்கள் உணர்த்தும் கருத்துக்களை அறிந்து கொள்வர்
  • இக்கால இலக்கிய வரலாற்றைத் தெரிந்து கொள்வர்
  • மொழியைத் திறம்பட பயன்படுத்தும் ஆற்றலைப் பெறுவர்.

 Hindi I:

By the end of the course, students will be able to

  • recollect the interesting words and phrases used in the prescribed texts
  • practise writing leave letters, complaint letters, order letters, and enquiry letters
  • analyse the concepts or themes in the prescribed texts
  • write error-free official memos, government orders, notices, and various forms of official correspondence

French I:

By the end of the course, students will be able to

  • remember basic words and phrases related to transportation, fruits, and vegetables
  • understand basic grammar concepts like articles, prepositions, verbs, and adjectives
  • practise pronunciation using listening comprehension activities
  • analyse sentence structures in simple texts
  • write short essays using simple vocabulary

 

Communicative English

After completing this course, the learners will be able to

  • recognise errors and use correct language
  • recognize their levels of language competency and improve upon them
  • comprehend ideas they listen to
  • demonstrate effective reading abilities
  • write simple sentence and develop them into a short paragraph
  • read and write independently
  • use English effectively for communicative purposes

CORE 01 - Financial Accounting

By the end of the course, students will be able to

  • understand basic concepts of accounting
  • prepare final accounts of trading concerns or balance sheet of nontrading organisations
  • classify and rectify errors and prepare bank reconciliation statement
  • calculate depreciation and evaluate insurance claims
  • differentiate between single entry and double entry system

CORE 02 – Financial Planning & Performance

By the end of the course, students will be able to

● know the Key Performance Indicators in business
● assess the financial requirements and budgeting
● analyse the profitability while investing
● understand the issues to be tackled in investments
● determine the internal and external factors affecting

ALLIED 1 - Business Mathematics-I

  • Students gain math knowledge and develop proficiency in the application to solve business math problems

Semester II

Language Paper – II

பொதுத்தமிழ் Paper  – II:

இந்தப் பாடத்தைக் கற்றலின் முடிவில் மாணவியர்கள்

  • சங்க இலக்கிய அமைப்பினை அறிந்து கொள்வர்
  • அற இலக்கியங்கள் உணர்த்தும் விழுமியங்களை அறிந்து கொள்வர்
  • சங்க இலக்கியச் சிறப்பு இயல்புகளை அறிந்து கொள்வர்
  • சங்கம், சங்க மருவிய கால இலக்கிய வரலாற்றைத் தெரிந்து கொள்வர்
  • மொழியைத் திறம்பட பயன்படுத்தும் ஆற்றலைப் பெறுவர்

 Hindi II:

By the end of the course, students will be able to

  • remember new vocabulary learnt from translation practice (English to Hindi)
  • understand the dramatic elements in one-act plays
  • analyse the themes in short stories
  • enact scenes from one-act plays
  • write critical essays on prescribed texts

 French II:

By the end of the course, students will be able to

  • recollect new vocabulary learnt from prescribed texts
  • understand grammatical rules and sentence structures
  • apply grammar rules and write error-free sentences
  • develop conversations using simple vocabulary
  • write simple essays or stories using new vocabulary

English Paper – II

After completing this course, the learners will be able to

  • recognise errors and use correct language
  • recognize their levels of language competency and improve upon them
  • comprehend ideas they listen to
  • demonstrate effective reading abilities
  • write simple sentence and develop them into a short paragraph
  • read and write independently
  • use English effectively for communicative purposes

CORE 03 - Advanced Financial Accounting

By the end of the course, students will be able to

  • choose right basis for allocation of cost to each department
  • prepare Branch Accounts with various adjustments of transactions that take place between branch and head office
  • outline procedure related to division of profits and introduction of capital during admission, retirement, insolvency, and dissolution of partners

CORE 04 - Principle of Management

By the end of the course, students will be able to

  • identify appropriate management techniques
  • understand the skills, abilities, and tools needed to obtain a job in an organisation
  • determine the most effective action to take in specific situations in a workplace
  • analyse organisational case situations in management functions evaluate approaches to address issues of diversity

ALLIED 2 - Business Mathematics–II

  • Students gain math knowledge and develop proficiency in the application to solve business math problems

Semester III

CORE 05 - Corporate Accounting

By the end of the course, students will be able to

  • understand different types of shares, forfeiture of shares, reissue of shares, and redemption of preference shares
  • analyse underwriting of debentures, redemption of debentures, and acquisition of business
  • prepare final accounts, balance sheets, and managerial remuneration
  • calculate value of shares and goodwill using different methods assess alteration of share capital, internal reconstruction, and reduction of share capital

CORE 06 - Financial Reporting

By the end of the course, students will be able to

● know ‘Integrated reporting’
● understand the inventory estimation methods
● recollect the five step approach to revenue recognition
● know the legal rights based intangibles
● evaluate the accumulated retained earnings
● analyse the difference between USGAPP & IFRS

CORE 07 - Banking Theory Law and Practice

By the end of the course, students will be able to

  • recollect history of banking and development of Indian banking system
  • analyse origin, framework, features, and functions of Reserve Bank of India
  • evaluate the evolution, initiatives, opportunities, services, security issues, merits and demerits of e-banking sector
  • differentiate between savings and current account
  • assess the nature, components and types of endorsements, banker’s duty, customer grievance, and BankingOmbudsman

CORE 08 – Marketing

By the end of the course, students will be able to

  • recollect orientation, functions, and types of marketin
  • analyse market segmentation and consumer buying decision process
  • evaluate marketing mix, product policy, stages in new product, and development
  • assess channels of distribution, communication mix, basics of advertising, and sales promotion
    research recent trends in marketing (e.g., e-marketing, online
  • retailing, shopping malls), consumerisation, consumer rights, and consumer grievance forums

Allied 3 - Business Statistics

  • To Facilitate Understanding Relevance and Need Of Statistics in Current Scenario
  • To Customize the Importance of Business Statistics for the Commerce Students

Semester IV

CORE 09 - Advanced Corporate Accounting

By the end of the course, students will be able to

  • understand preparation of Insurance Accounts, retrieve principles related to Journal entries of
  • Amalgamation, Absorption, and External Reconstruction
  • prepare Consolidated Final Statement of Holding Companies and Liquidation of companies by
  • applying Generally Accepted Accounting Principles (GAAP)
  • analyse and prepare Bank Accounts
  • compute HRA, accounting for price level changes, and inflationary
    accounting

CORE 10 – Corporate & Business Law

By the end of the course, students will be able to

● know the ‘Formation of Indian Contract Act’
● understand the nature and ‘Essential elements of a valid contract’
● know how a company is formed and the legal documents prepared at
the time of formation
● inviting the public for subscription issuing prospectus
● dividends declared and meetings convened for shareholders

CORE 11 – Working Capital Management

By the end of the course, students will be able to

  • understand methods, tools, and techniques to enhance decision making process in a firm
  • examine various components of working capital
  • apply principles financial theory to solve problems and make decisions associated with working capital
  • investigate fund flow cycles and their impact on working management objectives
  • compare and contrast relative merits of alternative working capital policies and assess their short-term and long-term impact on a firm

CORE 12 - Indirect Taxation

By the end of the course, students will be able to

  • understand various changes, challenges, and trends in Business Taxation Assessment and Planning
  • assess the constitution of GST Council, rate structure, and outcoming penalty provisions for non-compliance of GST
  • identify procedures involved in GST calculation

ALLIED 4 - Elements of Operations Research

  • To Facilitate this Understanding of the Concept of Operations Research
  • To Help the Students to Understand the Various Techniques of Solving Problems

Semester V

CORE 13 - Elements of Cost Accounting

By the end of the course, students will be able to

  • understand nature, scope and principles of Costing Accounting, Financial Accounting and Management Accounting
  • prepare Cost Sheets and calculate reconciliation of Cost and Financial Accounts
  • analyse Material Control, Purchase of Materials, and Stock Level Maintenance
  • differentiate between Direct Labour and Indirect Labour
  • evaluate Overheads Costing, prepare distribution statement, and compute machine hour rate

CORE 14 - Practical Auditing

By the end of the course, students will be able to

  • understand objectives, scope, content and classification of auditing, and differentiate between Auditing and Accounting
  • analyse trading transactions, vouching of cash receipts and payments, and valuation of assets and liabilities
  • compare different types of audit – Statutory, Concurrent, Stock Audit, Cost Audit, Secretarial Audit, and CAG Audit
  • evaluate qualifications, appointment, duties, powers, removal, or resignation and remuneration of auditors
  • research recent trends in auditing e.g., EDP Audit, computerisation of auditing, and online auditing

CORE 15 - Income tax law & Practice – I

By the end of the course, students will be able to

  • understand scope, types, and features of Income Tax
  • assess allowances, deduction from salary, gratuity, pension, and provident funds
  • apply legal provisions and calculate income from house property
  • evaluate income, profit, tax exemption, and deductible salary from business or profession
  • perform e-filing and submission of returns following income tax provisions

CORE 16 - Financial Management

By the end of the course, students will be able to

  • remember roles, sources, and functions of Financial Management
  • analyse factors affecting Capital Structure
  • calculate cost of Equity Capital
  • assess provisions on Dividend Payment in Company Law
  • evaluate Working Capital Operating Cycle

Elective 1 - Portfolio Management

By the end of the course, students will be able to

  • understand characteristics of financial assets such as bonds, stocks, and other money market instruments
  • analyse concepts of portfolio diversification
  • assess importance of portfolio management in our economy
  • analyse and apply different securities valuation
  • evaluate various securities and manage their investment risks

Semester VI

CORE 17 - Advanced Cost Accounting

By the end of the course, students will be able to

● understand advanced approaches in costing systems
● identify costing methods and techniques appropriate to service sector
● prepare sums on contract, process, and operation cost statements
● differentiate between marginal and absorption costing
● present marginal cost statements and analyse key factors
● assess the role ofstandard costing within organisations and interpret standard costs and variance statements

CORE 18 - Management Accounting

By the end of the course, students will be able to

● recollect concepts and techniques involved in Decision-making and Management Accounting
● assess financial performance of companies
● analyse and interpret financial statements
● prepare Cash Flow and Marginal Costing statements
● simulate corporate Budgeting decisions

CORE 19 - Income Tax law& Practice-II

By the end of the course, students will be able to

  • acquire knowledge on capital gain
  • understand provisions of set off and carry forward
  • determine tax liability of assessee
  • prepare income tax return and file the same
  • outline functions of CBDT and powers of IT authorities

ELECTIVE 2- Entrepreneurial Development

By the end of the course, students will be able to

  • remember core concepts, types, and functions of entrepreneurship
  • evaluate the role of public and private banks, funding agencies, and developmental agencies for entrepreneurial development
  • apply business idea generation techniques and identify business opportunities
  • evaluate the relevance and achievements of Entrepreneurial Development Programmes (EDP)
  • assess strategic approaches (like networking, niche play, franchising or dealership), micro-financing, financial inclusion, government schemes like Pradhan Mantri Jan-Dhan Yojana

ELECTIVE 3 - Capital Markets

By the end of the course, students will be able to

  • understand basic concepts about capital market and how it operates
  • identify main participants of capital market
  • discuss the impact of economy and interest rates on asset values
  • analyse the problems arising in capital market
  • examine and implement the role and regulations of stock exchange

SYLLABUS PRIOR 2020 - 2021

Syllabus for students who joined before 2020- 2021 academic year

Semester I

Language Paper – I

பொதுத்தமிழ் Paper I – CLA1L

மாணவியர்கள் இந்தப் பாடத்தைக் கற்றலின் முடிவில்,

  • நாட்டுப்புற இலக்கியங்களின் வகைப்பாடுகள்,சிறுகதை, உரைநடை, மரபு கவிதை, புதுக்கவிதை ஆகியவற்றின் ஆசிரியர் குறிப்புகள், அவ்வாசிரியர்கள் வாழ்ந்த காலச்சூழல், அவர்கள் எழுதிய நூல்குறிப்புகள் முதலானவற்றை நினைவில் கொள்கிறார்கள்
  • படைப்பிலக்கியங்களின் முக்கியத்துவத்தையும் இலக்கியங்களின் தொன்மையையும் புரிந்து கொள்கிறார்கள்
  • ஊடகத்தில் மொழியைப் பயன்படுத்தும் முறை, துறைசார்ந்த கலைச்பசொற்களை அறிந்து கொள்ளுதல், சொற்களின் பொருள் அறிதல் ஆகிய மொழிப்பயிற்சியைப் பெறுகிறார்கள்
  • நாட்டுப்புற இலக்கியங்களின் வாயிலாகப் பெறப்படும் மனித உணர்வுகளையும் தற்கால இலக்கியங்களில் வெளிப்படும் சமூக அவலங்களையும் மதிப்பீடு செய்யும் தன்மையைப் பெறுகிறார்கள்
  • நவீன இலக்கிய உத்திகளை உள்வாங்கி அவற்றைப் பின்பற்றிக் கவிதை, கட்டுரை எழுதும் திறனைப் பெறுகிறார்கள்

Hindi I – CLE1E

By the end of the course, students will be able to
● recollect the interesting words and phrases used in the prescribed texts
● practise writing leave letters, complaint letters, order letters, and enquiry letters
● analyse the concepts or themes in the prescribed texts
● write error-free official memos, government orders, notices, and various forms of official correspondence

French I – CLK1S

By the end of the course, students will be able to
● remember basic words and phrases related to transportation, fruits, and vegetables
● understand basic grammar concepts like articles, prepositions, verbs, and adjectives
● practise pronunciation using listening comprehension activities
● analyse sentence structures in simple texts
● write short essays using simple vocabulary

English I – CLZ1K

By the end of the course, students will be able to
• remember English vowel and consonant sounds and symbols, along with the rules for word stress, sentence stress, intonation, and voice modulation
• understand the life and works of renowned writers
• apply grammatical rules of tense, aspect, auxiliaries, question tags, interrogative / negative statements in writing error-free sentences
• analyse poetic language or story elements in the prescribed texts
• write critical essays and enact scenes from the prescribed stories

Core Paper I - Financial Accounting - CPG1A

By the end of the course, students will be able to

  • understand basic concepts of accounting
  • prepare final accounts of trading concerns or balance sheet of nontrading organisations
  • classify and rectify errors and prepare bank reconciliation statement
  • calculate depreciation and evaluate insurance claims
  • differentiate between single entry and double entry system

Core Paper II – Marketing - CPG1B

By the end of the course, students will be able to
• recollect orientation, functions, and types of marketing
• analyse market segmentation and consumer buying decision process
• evaluate marketing mix, product policy, stages in new product, and development
• assess channels of distribution, communication mix, basics of advertising, and sales promotion
• research recent trends in marketing (e.g., e-marketing, online retailing, shopping malls), consumerisation, consumer rights, and consumer grievance forums

Allied Paper I Business Statistics - CDG1A

By the end of the course, students will be able to
• collect, tabulate, and present statistical data in graphs and diagrams
• apply Arithmetic Mean, Median, Mode, and measure Central Tendency, and Deviation
• differentiate between Karl Pearson’s Correlation and Spearman’s Rank Correlation and analyse Correlation and Regression
• evaluate components and causes of variation in Time Series data
• assess types and problems in construction of index numbers, Consumer Price Index, and Statistical Quality Control

Semester II

Language Paper – II

பொதுத்தமிழ் Paper II – CLA2H

மாணவியர்கள் இந்தப் பாடத்தைக் கற்றலின் முடிவில்,

  • சிற்றிலக்கியங்கள், கிறித்துவ இசுலாமிய இலக்கியங்கள் ஆகியவற்றின் ஆசிரியர் குறிப்புக்களையும், காலச்சூழலையும் நினைவில் வைத்துக் கொள்கிறார்கள்
  • சிற்றிலக்கியங்களில் எளிய மக்கள் கதைத் தலைவன் தலைவிகளாகப் படைக்கப்பட்டதன் நோக்கத்தைப் புரிந்து கொள்கிறார்கள்
  • நிலம் சார்ந்த மக்களின் வாழ்க்கை முறையையும் மூவேந்தர் மரபையும் காப்பிய இலக்கியத் தன்மையையும் புரிந்து கொள்கிறார்கள்
  • சிற்றிலக்கியங்களைப் பிற இலக்கியங்களோடு ஒப்பிட்டு இவ்விலக்கியங்கள் சமூகத்தை எவ்வாறு பிரதிபலிக்கின்றன என்பதை மதிப்பீடு செய்கிறார்கள்
  • இலக்கண விதிகளைக் கொண்டு தமிழ் மொழியில் தவறின்றிப் பேசவும் எழுதவும் பயிற்சி செய்கிறார்கள்

Hindi II – CLE2G

By the end of the course, students will be able to
● remember new vocabulary learnt from translation practice (English to Hindi)
● understand the dramatic elements in one-act plays
● analyse the themes in short stories
● enact scenes from one-act plays
● write critical essays on prescribed texts

French II – CLK2L

By the end of the course, students will be able to
● recollect new vocabulary learnt from prescribed texts
● understand grammatical rules and sentence structures
● apply grammar rules and write error-free sentences
● develop conversations using simple vocabulary
● write simple essays or stories using new vocabulary

English II –CLZ2K

By the end of the course, students will be able to
• recollect new vocabulary learnt through word-building activities
• apply grammatical rules of tenses, framing questions, and question tags in identifying errors in sentences
• analyse figurative language in prescribed poems
• evaluate story elements in short stories
• synthesise information and write critical essays on poems, short stories, and one-act plays

Core Paper III Advance Financial Accounting - CPG2A

By the end of the course, students will be able to

  • choose right basis for allocation of cost to each department
  • prepare Branch Accounts with various adjustments of transactions that take place between branch and head office
  • outline procedure related to division of profits and introduction of capital during admission, retirement, insolvency, and dissolution of partners

Core Paper – IV Business Environment - CPG2B

By the end of the course, students will be able to
• remember basic concepts, significance, and changing dimensions of business environment
• identify various types of business environment and tools for scanning the environment
• describe effects of government policy on economic environment
• analyse the importance and impact of changing laws and regulations on business firm

Allied Paper II - Elements of Operational Research - CDG2A

By the end of the course, students will be able to
• understand the need and scope of Operational Research
• formulate and solve linear programming problems
• demonstrate and develop transportation and assignment models
• analyse and solve game theory problems

Semester III

Core Paper V - Corporate Accounting - CPG3A

By the end of the course, students will be able to

  • understand different types of shares, forfeiture of shares, reissue of shares, and redemption of preference shares
  • analyse underwriting of debentures, redemption of debentures, and acquisition of business
  • prepare final accounts, balance sheets, and managerial remuneration
  • calculate value of shares and goodwill using different methods
  • assess alteration of share capital, internal reconstruction, and reduction of share capital

Core Paper VI - Business Laws - CPG3B

By the end of the course, students will be able to
• understand the nature, elements, and types of contracts
• analyse various forms of offer, valid acceptance, and consideration of contracts
• evaluate valid contract based on capacity of parties, free consent or coercion, undue influence, fraud, and misrepresentation
• differentiate between void agreements and unlawful agreements
• compare performance and discharge of contracts
• outline Sale of Goods Act based on conditions, warranty, and caveat emptor

Core Paper VII - Banking Theory, Law and Practice - CPG3C

By the end of the course, students will be able to
• recollect history of banking and development of Indian banking system
• analyse origin, framework, features, and functions of Reserve Bank of India
• evaluate the evolution, initiatives, opportunities, services, security issues, merits and demerits of e-banking sector
• differentiate between savings and current account
• assess the nature, components and types of endorsements, banker’s duty, customer grievance, and Banking Ombudsman

Core Paper VIII Entrepreneurial Development - CPG3D

By the end of the course, students will be able to
• remember core concepts, types, and functions of entrepreneurship
• evaluate the role of public and private banks, funding agencies, and developmental agencies for entrepreneurial development
• apply business idea generation techniques and identify business opportunities
• evaluate the relevance and achievements of Entrepreneurial Development Programmes (EDP)
• assess strategic approaches (like networking, niche play, franchising or dealership), micro-financing, financial inclusion, government schemes like Pradhan Mantri Jan-Dhan Yojana

Allied Paper III Indian Economy I - CDG3A

By the end of the course, students will be able to
• understand various aspects of India’s economy
• analyse different problems and approaches to economic planning and development in India
• assess role of Indian Economy in global context and clarify how different factors have affected this process
• evaluate the development process in India after independence

Semester IV

Core Paper IX Advanced Corporate Accounting - CPG4A

By the end of the course, students will be able to

  • understand preparation of Insurance Accounts, retrieve principles related to Journal entries of
  • Amalgamation, Absorption, and External Reconstruction
  • prepare Consolidated Final Statement of Holding Companies and Liquidation of companies by
  • applying Generally Accepted Accounting Principles (GAAP)
  • analyse and prepare Bank Accounts
  • compute HRA, accounting for price level changes, and inflationary accounting

Core Paper X Financial Services-CPG4B

By the end of the course, students will be able to
• understand financial services in practice
• predict the role of players in financial sectors
• highlight the role of merchant bankers
• examine risks and returns from financial products present in financial systems

Core Paper XI - Principles of Management - CPG4C

By the end of the course, students will be able to
• identify appropriate management techniques
• understand the skills, abilities, and tools needed to obtain a job in an organisation
• determine the most effective action to take in specific situations in a workplace
• analyse organisational case situations in management functions
• evaluate approaches to address issues of diversity

Core Paper XII - Business Communication CPG4D

By the end of the course, students will be able to
• remember basic principles and barriers for effective communication
• classify business letters into application letter, appointment order, enquiries, sales order, and complaint letter
• analyse bank, insurance, and agency correspondence along with correspondence with shareholders and directors
• evaluate use of modern forms of communication like fax, email, and video conferencing
• prepare reports, meeting agenda, minutes, memorandum, office order, and circulars

Allied - IV Indian Economy II - CDG4A

By the end of the course, students will be able to
• understand changing roles of agriculture, industry, service sectors, and foreign sectors in Indian Economy
• measure growth, volume, composition, and direction of India’s foreign trade and capital inflow since 1991
• assess role of information technology in Indian Economy
• analyse problems and prospects of cottage and small scale industries, and evaluate industrial sickness using case-studies
• evaluate sources of income and expenditure that affect Indian Economy

Semester V

Core Paper XII - Practical Auditing - CPG5A

By the end of the course, students will be able to
• understand objectives, scope, content and classification of auditing, and differentiate between Auditing and Accounting
• analyse trading transactions, vouching of cash receipts and payments, and valuation of assets and liabilities
• compare different types of audit – Statutory, Concurrent, Stock Audit, Cost Audit, Secretarial Audit, and CAG Audit
• evaluate qualifications, appointment, duties, powers, removal, or resignation and remuneration of auditors
• research recent trends in auditing e.g., EDP Audit, computerisation of auditing, and online auditing

Core Paper XIVElements of Cost Accounting - CPG5B

By the end of the course, students will be able to
• understand nature, scope and principles of Costing Accounting, Financial Accounting and Management Accounting
• prepare Cost Sheets and calculate reconciliation of Cost and Financial Accounts
• analyse Material Control, Purchase of Materials, and Stock Level Maintenance
• differentiate between Direct Labour and Indirect Labour
• evaluate Overheads Costing, prepare distribution statement, and compute machine hour rate

Core Paper XV - Income Tax - Law and Practice - CPG5C

By the end of the course, students will be able to
• understand scope, types, and features of Income Tax
• assess allowances, deduction from salary, gratuity, pension, and provident funds
• apply legal provisions and calculate income from house property
• evaluate income, profit, tax exemption, and deductible salary from business or profession
• perform e-filing and submission of returns following income tax provisions

Core Paper XVI - Financial Management - CPG5D

By the end of the course, students will be able to
• remember roles, sources, and functions of Financial Management
• analyse factors affecting Capital Structure
• calculate cost of Equity Capital
• assess provisions on Dividend Payment in Company Law
• evaluate Working Capital Operating Cycle

Elective Paper I – Portfolio Management - CVG5A

By the end of the course, students will be able to
• understand characteristics of financial assets such as bonds, stocks, and other money market instruments
• analyse concepts of portfolio diversification
• assess importance of portfolio management in our economy
• analyse and apply different securities valuation
• evaluate various securities and manage their investment risks

Semester VI

Core Paper XIX Income Tax Law & Practice II

By the end of the course, students will be able to
• acquire knowledge on capital gain
• understand provisions of set off and carry forward
• determine tax liability of assessee
• prepare income tax return and file the same
• outline functions of CBDT and powers of IT authorities

Core Paper XX Working Capital Management

By the end of the course, students will be able to
• understand methods, tools, and techniques to enhance decision making process in a firm
• examine various components of working capital
• apply principles financial theory to solve problems and make decisions associated with working capital
• investigate fund flow cycles and their impact on working management objectives
• compare and contrast relative merits of alternative working capital policies and assess their short-term and long-term impact on a firm

Elective Paper II Capital Markets

By the end of the course, students will be able to
• understand basic concepts about capital market and how it operates
• identify main participants of capital market
• discuss the impact of economy and interest rates on asset values
• analyse the problems arising in capital market
• examine and implement the role and regulations of stock exchange