Unit – I:
SELF-AWARENESS(WHO) & POSITIVE THINKING(UNICEF)
Unit – II:
EMPATHY
Unit – III:
CRITICAL & CREATIVE THINKING
Unit – IV:
Part of Speech
4.1 Articles
4.2 Noun
4.3 Pronoun
4.4 Verb
4.5 Adverb
4.6 Adjective
4.7 Preposition
Unit – V:
Paragraph and Essay Writing
5.1 Descriptive
5.2 Expository
5.3 Persuasive
5.4 Narrative
Reading Comprehension
Unit I
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic Accounting Concepts and Conventions – Journal, Ledger Accounts– Subsidiary Books – Trial Balance – Classification of Errors – Rectification of Errors – Preparation of Suspense Account – Bank Reconciliation Statement – Need and Preparation
Unit II
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue Expenditure and Receipts – Preparation of Trading, Profit and Loss Account and Balance Sheet with Adjustments.
Unit III
Depreciation and Bills of Exchange
Depreciation – Meaning – Objectives – Accounting Treatments – Types – Straight Line Method – Diminishing Balance method – Conversion method. Units of Production Method – Cost Model vs Revaluation
Bills of Exchange – Definition – Specimens – Discounting of Bills – Endorsement of Bill – Collection – Noting – Renewal – Retirement of Bill under rebate
Unit IV
Accounting from Incomplete Records – Single Entry System
Incomplete Records -Meaning and Features – Limitations – Difference between Incomplete Records and Double Entry System – Methods of Calculation of Profit – Statement of Affairs Method –Preparation of final statements by Conversion method.
Unit V
Royalty and Insurance Claims
Meaning – Minimum Rent – Short Working – Recoupment of Short Working – Lessor and Lessee – Sublease – Accounting Treatment. Insurance Claims –Calculation of Claim Amount-Average clause (Loss of Stock only)
Unit I
Introduction to Management
Meaning- Definitions – Nature and Scope – Levels of Management – Importance – Management Vs. Administration – Management: Science or Art –Evolution of Management Thoughts – F. W. Taylor, Henry Fayol, Peter F. Drucker, Elton Mayo – Functions of Management – Trends and
Challenges of Management. Managers – Qualification – Duties & Responsibilities
Unit II
Planning
Planning – Meaning – Definitions – Nature – Scope and Functions – Importance and Elements of Planning – Types – Planning Process – Tools and Techniques of Planning – Management by Objective (MBO). Decision Making: Meaning – Characteristics – Types – Steps in Decision Making – Forecasting.
Unit III
Organizing
Meaning – Definitions – Nature and Scope – Characteristics – Importance – Types – Formal and Informal Organization – Organization Chart – Organization Structure: Meaning and Types – Departmentalization– Authority and Responsibility – Centralization and Decentralization – Span of Management.
Unit IV
Staffing
Introduction – Concept of Staffing- Staffing Process – Recruitment – Sources of Recruitment – Modern Recruitment Methods – Selection Procedure – TestInterview– Training: Need – Types– Promotion –Management Games – Performance Appraisal – Meaning and Methods – 360 degree Performance Appraisal – Work from Home – Managing Work from Home [WFH].
Unit V
Directing
Motivation –Meaning – Theories – Communication – Types – Barriers to Communications – Measures to Overcome the Barriers. Leadership – Nature – Types and Theories of Leadership – Styles of Leadership – Qualities of a Good Leader – Successful Women Leaders – Challenges faced by women in workforce – Supervision.
Co-ordination and Control
Co-ordination – Meaning – Techniques of Co-ordination. Control – Characteristics – Importance – Stages in the Control Process – Requisites of Effective Control and Controlling Techniques – Management by Exception [MBE].
Unit I
Introduction to Economics
Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics – Positive and Normative Economics – Definition – Scope and Importance of Business Economics – Concepts: Production Possibility frontiers – Opportunity Cost – Accounting Profit and Economic Profit – Incremental and Marginal Concepts – Time and Discounting Principles – Concept of Efficiency- Business Cycle:- Theory, Inflation, Depression,Recession, Recovery, Reflation and Deflation,
Unit II
Demand & Supply Functions
Meaning of Demand – Demand Analysis: Demand Determinants, Law of Demand and its Exceptions. Elasticity of Demand: Definition, Types, Measurement and Significance. Demand Forecasting – Factors Governing Demand Forecasting – Methods of Demand Forecasting, Law of Supply and Determinants
Unit III
Consumer Behaviour
Consumer Behaviour – Meaning, Concepts and Features – Law of Diminishing Marginal Utility – Equi-Marginal Utility – Coordinal and Ordinal concepts of Utility – Indifference Curve: Meaning, Definition, Assumptions, Significance and Properties – Consumer’s Equilibrium. Price, Income and Substitution Effects. Types of Goods: Normal, Inferior and Giffen Goods – Derivation of
Individual Demand Curve and Market Demand Curve with the help of Indifference Curve.
Unit IV
Theory of Production
Concept of Production – Production Functions: Linear and Non – Linear Homogeneous Production Functions – Law of Variable Proportion – Laws of Returns to Scale – Difference between Laws of variable proportion and returns to scale – Economies of Scale – Internal and External Economies – Internal and External Diseconomies – Producer’s equilibrium
Unit V
Market Structure
Price and Output Determination under Perfect Competition, Short Period and Long Period Price Determination, Objectives of Pricing Policy, its importance, Pricing Methods and Objectives – Price Determination under Monopoly, kinds of Monopoly, Price Discrimination, Determination of Price in Monopoly – Monopolistic Competition – Price Discrimination, Equilibrium of Firm in
Monopolistic Competition–Oligopoly – Meaning – features, “Kinked Demand” Curve
Logistics Management
Unit I
Concepts Of Logistics – Evolution – Nature and Importance Logistics – Logistics System Fundamentals Transport System: Railway, Road, Air, Waterways, Pipe Lines, Animals And Animal Driven Vehicles – Economics Of Transportation – Stocking Policies – Storage And Handling Capacities – Warehousing
Unit II
Components of Logistics Management- Competitive advantages of Logistics Functions of Logistics management –Principles – Logistics Network Integrated Logistics system.
Unit III
Supply chain management –Nature and Concepts – Value chain- Functions – Supply chain effectiveness – Outsourcing –3PLsand4PLs– Supply chain relationships–Customer services
Unit IV
Elements of Logistics and Supply chain management – Inventory carrying – Ware housing, Technology in the ware house: Computerisation, Bar coding, RFID and WMS
Unit V
Material handling, Concepts and Equipment: Automated Storage and Retrieval Systems– Order Processing – Transportation – Demand Forecasting – Impact of Forecasts on Logistics and Supply chain Management Performance measurements.
Unit I
Definition • Systems of Accounting • Functions of Accounting • Basis of Accounting • Classification of Accounts • Golden Rules of Accounting • Examples • Books of Accounts – Manual Vs Software
Unit II
Financial Statements – Meaning and contents • Reporting –Different types of accounting – introductions to corporate accounting – Cost Accounting – Management Accounting
Unit III
Overview of business laws – Company Law – Commercial Law – Industrial law
Unit IV
Communication-meaning-definition-types-process-Barriers to communication
Unit V
Management-definition-types- functions of business management- Skills for an Entrepreneur– qualities of an entrepreneur
A toggle box content area
Unit I
RESILIENCE
Unit II
DECISION MAKING
Unit III
PROBLEM SOLVING
Unit IV
Tenses
4.1 Present
4.2 Past
4.3 Future
4.4 Concord
Unit V
English in the Workplace
5.1 E-mail – Invitation, Enquiry, Seeking
Clarification
5.2 Circular
5.3 Memo
5.4 Minutes of the Meeting
Unit I
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of Interest – Default and Repossession – Hire Purchase Trading Account – Instalment System – Calculation of Profit
Unit II
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects – Debtors system -Stock and Debtors system – Distinction between Wholesale Profit and Retail Profit – Independent Branches (Foreign Branches excluded) – Departmental Accounts: Basis of Allocation of Expenses – Inter- Departmental Transfer at Cost or Selling Price.
Unit III
Partnership Accounts – I
Partnership Accounts: –Admission of a Partner – Treatment of Goodwill – Calculation of Hidden Goodwill –Retirement of a Partner – Death of a Partner
Unit IV
Partnership Accounts – II
Dissolution of Partnership – Methods – Settlement of Accounts Regarding Losses and Assets – Realization account – Treatment of Goodwill – Preparation of Balance Sheet – One or more Partners insolvent – All Partners insolvent – Application of Garner Vs Murray Theory – Accounting Treatment – Piecemeal Distribution – Surplus Capital Method – Maximum Loss Method.
Unit V
Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of Accounting Standards – Development of Accounting Standards in India
Role of IFRS- IFRS Adoption vs Convergence Implementation Plan in India- Ind AS- An Introduction – Difference between Ind AS and IFRS.
Unit I
Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials of Valid Contract, Classification of Contract, Offer and Acceptance – Consideration – Capacity to Contract – Free Consent – Legality of Object – Contingent Contracts – Void Contract
Unit II
Performance Contract
Meaning of Performance, Offer to Perform, Devolution of Joint liabilities & Rights, Time and Place of Performance, Reciprocal Promises, Assignment of Contracts – Remedies for Breach of contract – Termination and Discharge of Contract – Quasi Contract
Unit III
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee – Extent of Surety’s Liability, Kinds of Guarantee, Rights of Surety, Discharge of Surety
Unit IV
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials – Classification of Bailments, Duties and Rights of Bailor and Bailee – Law of Pledge – Meaning – Essentials of Valid Pledge, Pledge and Lien, Rights of Pawner and Pawnee.
Unit V
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation – Essentials of Contract of Sale – Conditions and Warranties – Transfer of Property – Contracts involving Sea Routes – Sale by Nonowners – Rights and duties of buyer – Rights of an Unpaid Seller
Unit I
Introduction to International Trade – Meaning – Definition – Difference between Internal and International Trade – Importance of International Trade in the Global context
Unit II
Theories of International trade: Classical theories – Adam smith’s theory of Absolute Advantage – Ricardo’s Comparative cost theory – Modern theories of International Trade – Haberler’s Opportunity Cost theory – Heckscher –Ohlin’s Modern theory – International trade and Factor Mobility Theory – Leontiff’s Paradox – International trade and economic growth theory – Immiserating growth theory.
Unit III
Balance of Payments – Components of Balance of Payments – Current account, Capital account & Official settlement accounts – Disequilibrium in BOP -Methods of correcting Disequilibrium –
Balance of Payment adjustment Theories – Marshall Lerner mechanism. Balance of Trade – Terms of Trade – Meaning – Definition – Difference between BOP and BOT.
Unit IV
International Economic Institutions – International Monetary System – Bretton Woods Conference – IMF – Objectives, Organizational structure – Membership – Quotas – Borrowing and Lending Programme of IMF – SDRs – India and IMF -World Bank and UNCTAD.
Unit V
World Trade Organisation (WTO) – Functions and Objectives – Agricultural Agreements – GATS – TRIPS – TRIMS
Unit – I
Banking–Definition–passbook–cheque book–Format of Cheque– Filling up of Cheque- Deposit Challan – Filling up – Clearing cheque – Transfer cheque – Collection Cheque– Payable at par – Demand
Draf
Unit – II
Application filling – Account Opening form –Filling up–Documents required-Debit Card–Credit Card–ATM Machine–Cash Deposit Machine–Pass book printing machine.MICR-IFSC-Fund transfer through ECS–NEFT–RTGS–Form filling for Fund transfer.
Unit – III
Online Banking–Signup–Process–Requirements–Login– Customer ID–User ID – Pass word – Hints for creating Pass words – change of pass word – on line transactions–Account statements – Fund Transfer – Payment of bills – Utility payments
Unit – IV
Loans–Repayment for Loans–other services.Mobile Banking– meaning–importance–Advantages – Mobile Applications (App) – WAP (Wireless Application Protocol)- USSD (Unstructured Supplementary Service Data)-Registration process–through Mobiles
Unit – V
Process at Bank Branch-ATM- User ID-MPIN- change of MPIN – IMPS D (Immediate Mobile Payment System) – UPI(Unified Payment interface) – BHIM(Bharat Interface for money)- NPCI
(National Payment Corporation of India) – Bank account Management –Transfer Funds–paying Bills–Locating ATMs-QR code payments-Alerts and notifications-Tracking Spending habits– Cash back-Safe banking methods.
Unit I
Nature of time management and its importance. Goal
setting, goal alignment
Unit II
Prioritizing goal. The urgent versus- important dilemma. From
goal to task.
Unit III
Four times styles- advantages and limitations
Unit IV
Handle demands, schedule of events, control time.
Unit V
Manage self, art of delegation and outsource
A toggle box content area
Unit I
ACTIVE LISTENING
Unit II
INTERPERSONAL RELATIONSHIPS
Unit III
COPING WITH STRESS
Unit IV
Grammar
4.1 Phrasal Verbs & Idioms
4.2 Modals and Auxiliaries
4.3 Verb Phrases – Gerund, Participle, Infinitive
Unit V
Composition/ Writing Skills
5.1 Official Correspondence – Leave Letter , Letter of Application, Permission Letter
5.2 Drafting Invitations
5.3 Brochures for Programmes and Events
Unit I
Issue of Shares
Issue of Shares – Premium – Discount – Forfeiture – Reissue – Pro-rata Allotment Issue of Rights and Bonus Shares – Underwriting of Shares and Debentures – Underwriting Commission – Types of Underwriting.
Unit II
Issue & Redemption of Preference Shares & Debentures
Redemption of Preference Shares–Provisions of Companies Act– Capital Redemption Reserve – Minimum Fresh Issue – Redemption at Par, Premium and Discount. Debentures: Issue and Redemption – Meaning – Methods – In-One lot–in Instalment – Purchase in the Open Market includes Ex Interest and Cum Interest – Sinking Fund Investment Method.
Unit III
Final Accounts
Introduction – Final Accounts – Form and Contents of Financial Statements as Per Schedule III of Companies Act 2013 – Part I Form of Balance Sheet – Part II Form of Statement of Profit and Loss – Ascertaining Profit for Managerial Remuneration
Unit IV
Valuation of Goodwill & Shares
Valuation of Goodwill – Meaning – Need for Valuation of Goodwill – Methods of Valuing Goodwill – Average Profit – Super Profit – Annuity and Capitalisation Method. Valuation of Shares – Need for Valuation of Shares – Methods of Valuation of Shares – Net Assets Method – Yield and Fair Value Methods.
Unit V
Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and its Applicability in India – Indian Accounting Standards – Meaning – Objectives – Significance – Procedures for Formulation of Standards – Ind AS – 1 Presentation of Financial Statement, Ind AS – 2 Valuation of Inventories, Ind AS – 7 Cash Flow Statement, Ind AS – 8 Accounting Policies, Changes in Accounting Estimate and Errors, Ind AS – 16 – Property, Plant & Equipment, Ind AS 38 – Intangible Assets Ind AS – 103, Business Combinations Ind AS 110, Consolidated Financial
Statement. (Theory Only)
Unit I
Introduction to Company law
Companies Act 2013 – Definition of a Company, Characteristics of Company – Lifting or Piercing the Corporate Veil – Company Distinguished from Partnership and Limited Liabilities Partnerships –Classification of Companies – Based on Incorporation, Liability, Number of Members, Control.
Unit II
Formation of Company
Formation of a Company – Promoter –Incorporation Documents e-filing – Memorandum of Association – Contents – Alteration – Legal Effects – Articles of Association – Certificate of Incorporation – Prospectus – Contents – Kinds – Liabilities – Share Capital – Kinds – Issue –
Alteration – Dividend – Debentures.
Unit III
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll – Quorum – Proxy – Resolution – Ordinary & Special – Audit & Auditors – Qualification, Disqualification, Appointment and Removal of an Auditor
Unit IV
Management & Administration
Management & Administration – Directors – Legal Position – Board of Directors – Appointment/ Removal – Disqualification – Director Identification Number – Directorships – Powers – Duties – Board Committees – Related Party Transactions – Contract by One Person Company – Insider Trading- Managing Director – Manager – Secretarial Audit – Administrative Aspects and Winding Up – National Company Law Tribunal (NCLT) – National Company Law Appellate Tribunal (NCLAT) – Special Courts.
Unit V
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary Winding Up – Consequences of Winding Up Order – Powers of Tribunal – Petition for Winding Up – Company Liquidator.
Unit I
Definition of Statistics – Scope , Limitations and Uses – Collection of Data – Primary and Secondary Data – Classification and Tabulation of Data – Methods of Classification – Formation
of Frequency Distribution– One way and Two way Classification
Unit II
Representation of Data – Diagrammatic and Graphic – Different Types – Bar Diagrams– Simple, Adjacent, Component, Percentage, Pie Diagram – Simple and Comparative Pictograms, Line Diagram, Histogram, Frequency, Curves and Ogives
Unit III
Measures of Central Tendency– Definitions and Calculation of Raw Data and for Frequency Distribution of various measures – Mean, Median, Mode, Geometric Mean and Harmonic Mean –
their relationship – Calculation of Missing Frequencies
Unit IV
Measures of Dispersion – Various Measures – Range, Quartile Deviation, Mean Deviation and Standard Deviation–Absolute & Relative Measures, Calculations, Combined Mean & Standard
Deviation – Calculation of Correct Mean & Correct Standard Deviation
Unit V
Skewness– Definition, Coefficient of Skewness, Karl Pearson’s and Bowley’s Coefficient of Skewness
Unit I
Meaning of Business – Definition of Entrepreneurship Entrepreneur- Power of Entrepreneurship – Advantages of being an entrepreneur.
Unit II
Meaning of creativity, Invention Vs. Innovation- Innovation and Technology- Need for protecting the innovations and inventions.
Unit III
Modern skills for business – Digital Skills – Presentation skills branding skills-Art of sustaining in the business-Developing relevant knowledge.
Unit IV
Introduction to IPR-Kinds of IPR-patents-Trademarks-Copyrights Geographical Indications- Basics only.
Unit V
Overview of Entrepreneurial eco system in India and Tamil Nādu Introduction to National and Tamil Nadu Startup Policy.
Tally Accounting Software – 218S3B
Unit – I
Introduction to tally – salient features of tally – accounting features of tally
Unit – II
Components of tally – create a company -select company -shut a company- alter a company – delete a company
Unit – III
Introduction to groups –single and multiple group creation, display and altering
Unit – IV
Introduction to ledgers – creating a ledger – single and multiple ledger creation, display and altering
Unit – V
Introduction to voucher type – creating – displaying and alternating a voucher type – creating accounting voucher – Introduction to invoicescreating an invoice entry – reports in the tally : basic features of displaying reports – balance sheet – profit & loss account – trial balance – daybook
Unit I
Introduction to Environmental Studies
Multidisciplinary nature of environmental studies;
Scope and importance; concept of sustainability and sustainable development.
Unit II
Ecosystem
What is an ecosystem? Structure and function of ecosystem; Energy flow in an
ecosystem:
Food chains, food webs and ecological succession, Case studies of the following
ecosystem:
a) Forest ecosystem
b) Grassland ecosystem
c) Desert ecosystem
d) Aquatic ecosystem (ponds, stream, lakes, rivers, ocean, estuaries)
Unit III
Natural Resources : Renewable and Non – renewable Resources
Land resources and land use change: Land degradation, soil erosion and desertification.
Deforestation : Causes and impacts due to mining, dam building on environment,
forests, biodiversity and tribal populations.
Water : Use and over – exploitation of surface and ground water, floods, droughts,
conflicts over water ( international and inter-state).
Energy resources : Renewable and non renewable energy sources, use of alternate
energy sources, growing energy needs, case studies.
Unit IV
Biodiversity and Conservation
Levels of biological diversity: genetics, species and ecosystem diversity,
Biogeographic zones of India: Biodiversity patterns and global biodiversity hot spots
India as a mega- biodiversity nation, Endangered and endemic species of India.
Threats to biodiversity: Habitat loss, poaching of wildlife, man- wildlife conflicts,
biological invasions; Conservations of biodiversity: In-situ and Ex-situ Conservation
of biodiversity.
Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic
and Informational value.
Unit V
Environmental Pollution
Environmental pollution: types, causes, effects and controls: Air, Water, soil and noise
Pollution.
Nuclear hazards and human health risks
Solid waste management: Control measures of urban and industrial waste
Pollution case studies.
Unit VI
Environmental Policies & Practices
Climate change, global warming, ozone layer depletion, acid rain and impacts on
human communities and agriculture
Environment Laws: Environment Protection Act, Air (Prevention & Control of
Pollution) Act; Water (Prevention and Control of Pollution ) Act; Wildlife Protection
Act; Forest Conservation Act. International agreements: Montreal and Kyoto
protocols and Convention on Biological Diversity (CBD).
Nature reserves, tribal populations and rights, and human Wildlife conflicts in Indian
context.
Unit VII
Human Communities and the Environment
Human population growth, impacts on environment, human health and welfare.
Resettlement and rehabilitation of projects affected persons; case studies.
Disaster management: floods, earthquake, cyclone and landslides.
Environmental movements : Chipko, Silent Valley, Bishnois of Rajasthan.
Environmental ethics : Role of Indian and other religions and cultures in
environmental conservation.
Environmental communication and public awareness, case studies(e.g. CNG Vehicles
in Delhi)
Unit VIII
Field Work
Visit to an area to document environmental assets: river / forest/ flora/ fauna etc.
Visit to a local polluted site – Urban / Rural/ Industrial/ Agricultural.
Study of common plants, insects, birds and basic principles of identification.
Study of simple ecosystem- pond, river, Delhi Ridge etc.
A toggle box content area
Unit I
GOAL SETTING (UNICEF)
Unit II
INTEGRITY
Unit III
COPING WITH EMOTIONS
Unit IV
Language Competency Sentences
4.1 Simple Sentences
4.2 Compound Sentences
4.3 Complex Sentences
Direct and Indirect Speech
Unit V
Unit I
Amalgamation, Internal & External Reconstruction
Amalgamation – Meaning – Purchase Consideration – Lump sum Method, Net Assets Method, Net Payment Method, Intrinsic Value Method – Types of Methods of Accounting for Amalgamation -The Pooling of Interest Method – The Purchase Method (Excluding Inter-Company Holdings).
Internal & External Reconstruction
Internal Reconstruction – Conversion of Stock – Increase and Decrease of Capital – Reserve Liability – Accounting Treatment of External Reconstruction
Unit II
Accounting of Banking Companies
Final Statements of Banking Companies (As Per New Provisions) – Non-Performing Assets – Rebate on Bills Discounted- Profit and Loss a/c – Balance Sheet as Per Banking Regulation Act 1949.
Unit III
Insurance Company Accounts
Meaning of Insurance – Principles – Types – Preparation of Final Accounts of Insurance Companies – Accounts of Life Insurance Business – Accounts of General Insurance Companies -New Format.
Unit IV
Consolidated Financial Statements
Introduction-Holding & Subsidiary Company-Legal Requirements Relating to Preparation of Accounts -Preparation of Consolidated Balance Sheet (Excluding Inter-Company Holdings).
Unit V
Liquidation of Companies
Meaning-Modes of Winding Up – Preparation of Statement of Affairs and Statement of Deficiency or Surplus (List H) Order of Payment – Liquidators Remuneration- Liquidator’s Final Statement of Accounts.
Unit I
Introduction to Marketing
Meaning – Definition and Functions of Marketing – Evolution of Marketing Concepts – Innovations in Modern Marketing. Role and Importance of Marketing – Classification of Markets – Niche Marketing.
Unit II
Market Segmentation
Meaning and definition – Benefits – Criteria for segmentation – Types of segmentation – Geographic – Demographic – Psychographic – Behavioural – Targeting, Positioning & Repositioning – Introduction to Consumer Behaviour–Consumer Buying Decision Process and Post Purchase Behaviour –– Motives. Freud’s Theory of Motivation.
Unit III
Product & Price
Marketing Mix –– an overview of 4P’s of Marketing Mix – Product – Introduction to Stages of New Product Development – Product Life Cycle –– Pricing – Policies – Objectives –Factors
Influencing Pricing– Kinds of Pricing.
Unit IV
Promotions and Distributions
Elements of promotion – Advertising – Objectives – Kinds of Advertising Media – Traditional vs Digital Media – Sales Promotion – types of sales promotion – Personal Selling – Qualities needed for a personal seller – Channels of Distribution for Consumer Goods- Channel Members – Channels of Distribution for Industrial Goods.
Unit V
Competitive Analysis and Strategies
Global Market Environment – Social Responsibility and Marketing Ethics – Recent Trends in Marketing –A Basic Understanding of E–Marketing & M–Marketing – E-Tailing – CRM –Market Research – MIS and Marketing Regulation.
Unit I
Correlation – Definition & Significance, Scatter Diagram, Calculation of Correlation Coefficient – Properties of Correlation Coefficient & Rank Correlation, Repeated Ranks – Correlation by
Concurrent Deviation Method (Excluding Bi–Variate Frequency)
Unit II
Regression Equations and Regression Coefficient – Formation of Regression Equations – Calculation of Mean and Correlation Coefficient, Standard Deviation from the given Regression
Equations (Excluding Bi–Variate Frequency)
Unit III
Time Series – Meaning – Uses – Components of Time Series – Method of Estimating Trend by Method of Least Squares – Method of Moving Averages – Calculation of Seasonal Indices by Simple Average Method
Unit IV
Index Numbers – Importance – Construction of Index numbers – Weighted & Unweighted Indices – Laspeyeres, Paasche, Marshall nEdgeworth & Fishers Method – Testing of Index Formulae
Unit V
Interpolation & Extrapolation – Definition – Binomial, Newton’s Advancing Difference Method – Newton’s Divided Difference Method & Lagrange Method of Interpolation
Unit I
Introduction to Environmental Studies
Multidisciplinary nature of environmental studies;
Scope and importance; concept of sustainability and sustainable development.
Unit II
Ecosystem
What is an ecosystem? Structure and function of ecosystem; Energy flow in an
ecosystem:
Food chains, food webs and ecological succession, Case studies of the following
ecosystem:
a) Forest ecosystem
b) Grassland ecosystem
c) Desert ecosystem
d) Aquatic ecosystem (ponds, stream, lakes, rivers, ocean, estuaries)
Unit III
Natural Resources : Renewable and Non – renewable Resources
Land resources and land use change: Land degradation, soil erosion and desertification.
Deforestation : Causes and impacts due to mining, dam building on environment,
forests, biodiversity and tribal populations.
Water : Use and over – exploitation of surface and ground water, floods, droughts,
conflicts over water ( international and inter-state).
Energy resources : Renewable and non renewable energy sources, use of alternate
energy sources, growing energy needs, case studies.
Unit IV
Biodiversity and Conservation
Levels of biological diversity: genetics, species and ecosystem diversity,
Biogeographic zones of India: Biodiversity patterns and global biodiversity hot spots
India as a mega- biodiversity nation, Endangered and endemic species of India.
Threats to biodiversity: Habitat loss, poaching of wildlife, man- wildlife conflicts,
biological invasions; Conservations of biodiversity: In-situ and Ex-situ Conservation
of biodiversity.
Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic
and Informational value.
Unit V
Environmental Pollution
Environmental pollution: types, causes, effects and controls: Air, Water, soil and noise
Pollution.
Nuclear hazards and human health risks
Solid waste management: Control measures of urban and industrial waste
Pollution case studies.
Unit VI
Environmental Policies & Practices
Climate change, global warming, ozone layer depletion, acid rain and impacts on
human communities and agriculture
Environment Laws: Environment Protection Act, Air (Prevention & Control of
Pollution) Act; Water (Prevention and Control of Pollution ) Act; Wildlife Protection
Act; Forest Conservation Act. International agreements: Montreal and Kyoto
protocols and Convention on Biological Diversity (CBD).
Nature reserves, tribal populations and rights, and human Wildlife conflicts in Indian
context.
Unit VII
Human Communities and the Environment
Human population growth, impacts on environment, human health and welfare.
Resettlement and rehabilitation of projects affected persons; case studies.
Disaster management: floods, earthquake, cyclone and landslides.
Environmental movements : Chipko, Silent Valley, Bishnois of Rajasthan.
Environmental ethics : Role of Indian and other religions and cultures in
environmental conservation.
Environmental communication and public awareness, case studies(e.g. CNG Vehicles
in Delhi)
Unit VIII
Field Work
Visit to an area to document environmental assets: river / forest/ flora/ fauna etc.
Visit to a local polluted site – Urban / Rural/ Industrial/ Agricultural.
Study of common plants, insects, birds and basic principles of identification.
Study of simple ecosystem- pond, river, Delhi Ridge etc.
Unit I
Value education-its purpose and significance in the present world – Value system – The role
of culture and civilization – Holistic living – balancing the outer and inner – Body, Mind
and Intellectual level – Duties and responsibilities.
Unit II
Salient values for life – Truth, commitment, honesty and integrity, forgiveness and love,
empathy and ability to sacrifice, care, unity, and inclusiveness, Self esteem and self
confidence, punctuality – Time, task and resource management – Problem solving and
decision making skills – Interpersonal and Intra personal relationship – Team work –
Positive and creative thinking.
Unit III
Human Rights – Universal Declaration of Human Rights – Human Rights violations –
National Integration – Peace and non-violence – Dr.A P J Kalam’s ten points for
enlightened citizenship – Social Values and Welfare of the citizen – The role of media in
value building.
Unit IV
Environment and Ecological balance – interdependence of all beings – living and non-living.
The binding of man and nature – Environment conservation and enrichment.
Unit V
Social Evils – Corruption, Cyber crime, Terrorism – Alcoholism, Drug addiction – Dowry –
Domestic violence – untouchability – female infanticide – atrocities against women – How
to tackle them.
Unit I
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost Accounting and Financial Accounting – Cost Accounting Vs Management Accounting –Installation of Costing System – Classification of Costs– Cost Centre– Profit Centre.
Unit II
Cost Sheet and Methods of Costing
Preparation of Cost Sheet – Tenders & Quotations – Reconciliation of Cost and Financial Accounts –Unit Costing-Job Costing.
Unit III
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials – EOQ –Stores Records – Reorder Levels – ABC Analysis – Issue of Materials –Methods of Issue – FIFO – LIFO – Base Stock Method –
Specific Price Method – Simple and Weighted Average Method.
Unit IV
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and Calculation of Wage Payments – Time Wages – Piece Wages – Incentives – Different Methods of Incentive Payments – Idle time–Overtime – Labour Turnover – Meaning, Causes and Measurement.
Unit V
Overheads Costing
Overheads – Definition – Classification – Allocation and Apportionment of Overheads – Basis of Apportionment – Primary and Secondary Distribution – Absorption of Overheads – Methods of
absorption Preparation of Overheads Distribution Statement – Machine Hour Rate – Computation of Machine Hour Rate.
Unit I
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 – Components of Indian Banking – Indian Banking System-Phases of Development – Banking Structure in India – Public Sector Banks, Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small Finance Banks – Banking System – Branch Banking – Unit Banking – Universal Banking- Financial Inclusion
Unit II
Central Bank and Commercial Bank
Central Banking: Definition –Need – Principles- Central Banking Vs Commercial Banking – Functions of Central Bank – Credit Creation. Commercial Banking: Definition – Functions – Personal Banking – Corporate Banking – Digital banking – Core Banking System (CBS) – Role of Banks in Economic Development.
Unit III
Banking Practice
Types of Accounts CASA – Types of Deposits – Opening Bank Account- Jan Dhan Yojana – Account Statement vs Passbook vs e-statement – Banker Customer Relationship – Special Types of
Customers –KYC norms. Loans & Advances –Lending Sources- Lending Principles-Types of
Loans – classification of assets and income recognition / provisioning (NPA) – Repo Rate & Reverse Repo Rate – securities of lending Factors influencing bank lending.
Unit IV
Negotiable Instruments Act
Negotiable Instruments – Meaning & Definition – Characteristics -Types of negotiable instruments. Crossing of Cheques– Concept – Objectives – Types of Crossing – Consequences of Non-Crossing. Endorsement – Meaning-Components-Kinds of Endorsements-Cheques payable to fictitious person Endorsement by legal representative – Negotiation bank-Effect of endorsement-Rules regarding Endorsement. Paying banker – Banker’s duty – Dishonouring of Cheques- Discharge by paying banks – Payments of a crossed cheque – Refusal of cheques Payment. Duties of Collecting Banker-Statutory protection under section 131-Collecting bankers’ duty –RBI instruction –Paying Banker Vs Collecting Banker- Customer Grievances – Grievance Redressal –Banking Ombudsman.
Unit V
Digital Banking
Meaning- Services – e-banking and financial services- InitiativesOpportunities – Internet banking Vs Traditional Banking Mobile banking–Anywhere Banking-Any Time Banking- Electronic Mobile Wallets. ATM – Concept – Features – Types-. Electronic money-Meaning-Categories-Merits of e-money – National Electronic Funds Transfer (NEFT), RTGS, IMPS, UPI and Digital currency – Differences – Safety and Security in Digital Banking.
Unit I
Introduction to Income Tax
Introduction to Income Tax – History – Objectives of Taxation – Features of Income Tax – Meaning of Income – Types – Important Definitions Under the Income Tax Act –Types of Assessee – Income exempted under Section 10.
Unit II
Residential Status
Residential Status – Residential Status of an Individual – Company – HUF – Basic Conditions – Additional Conditions – Incidence of Tax and Residential Status – Problems on Residential Status and Incidence of Tax.
Unit III
Income from Salary
Salary Income – Definition – Allowances –Taxability – Perquisites – Kinds of Perquisites –Types of Provident Fund – Gratuity – Pension – Commutation of Pension – Deduction of Salary – Profits in Lieu of Salary – Computation of Salary Income
Unit IV
Income from House Property
Income from House Property –Basis of Charge – Annual Value – Gross Annual Value, Net Annual Value – Let-out vs Deemed to be let out Self-Occupied Property – Deductions – Computation of Income from House Property
Unit V
Profits and Gains from Business or Profession
Income from Business or Profession – Allowable Expenses – Expenses Disallowed – General Deductions – Depreciation – Undisclosed Income & Investments, Unexplained expenditure (Sec 69A, 69B, 69C, 69D) – Compulsory Maintenance of Books of Accounts – Audit of Accounts of Certain Persons – Special Provisions for Computing Incomes on Estimated Basis (Deemed Income) – Computation of Income from Business or Profession
Unit I
Introduction to Auditing
Meaning and Definition of Auditing –Distinction between Auditing and Accounting – Objectives – Advantages and Limitations of Audit – Scope of Audit – Classifications of Audits – Audit of For Profit enterprises and Non–profit Organizations
Unit II
Audit Procedures and Documentation
Audit Planning – Audit Programme – Procedures – Internal Audit – Internal Control – Internal Check System – Vouching – Cash and Trade Transactions – Verification of Assets and Liabilities and its Valuation
Unit III
Company Auditor
Appointment and Removal of Auditors – Rights, Duties and Liabilities of Auditor –Audit Report – Recent Trends in Auditing – Information Systems Audit (ISA) – Auditing around the computer – Auditing through the computer – e-audit tools
Unit IV
Introduction to Corporate Governance
Conceptual Framework of Corporate Governance: Theories & Models, Broad Committees – Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems Noticed in various Corporate Failures. Introduction to Environment, Social and Governance (ESG – Code of Conduct – Directors and Auditors
Unit V
Corporate Social Responsibility
Concept of CSR, Corporate Philanthropy, Strategic Relationship of CSR with Corporate Sustainability – CSR and Business Ethics, CSR and Corporate Governance – CSR Provisions under the Companies Act, 2013 (Section 135 schedule – VII). – CSR Policy Rules
Unit – I
Factories Act 1948
Definitions – Health – Safety – Welfare – Working Hours of Adults – Employment of Women – Employment of Young Persons – Leave with Wages.
Unit – II
Industrial Disputes Act 1947
Definitions – Authorities under the Act – Reference of Disputes – Procedures and Powers of Authorities – Strikes and Lock-outs – Lay-off & Retrenchment – Special Provisions relating to Lay-off, Retrenchment & Lock-outs
Unit – III
The Workmen Compensation Act 1923
Need for the Act – Scope & Coverage of the Act – Definitions – Employer’s liability for Compensation (Section 3) including Theory of Notional Extension & Occupational Diseases – Defences available to Employer – Amount & Distribution of Compensation – Notice & Claim – Medical Examination – Obligations & Rights of Employers &Employees – Schedules to the Act
Unit – IV
Employees State Insurance Act 1948
Objects-definitions-ESI Corporation, functions- contribution and recoverybenefits-penalties for false claims
Unit – V
Employees Provident Fund and Miscellaneous Provision Act, 1952
Objects- definition- provident fund schemes- contribution and recovery – penalties andoffences
Unit – I
Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope, Role and Qualities of a HR Manager – Human Resource Planning – Meaning, Definition, Importance, Factors Affecting HRP, Process Involved in Human Resource Planning. Human Resource Information System (HRIS) – Job Analysis, Need for Job Analysis, Steps in Job Analysis, Job Description and Specification.
Unit – II
RECRUITMENT AND SELECTION
Definition – Objectives – Factors affecting recruitment – internal and external source of recruitment – Selection Process – Curriculum Vitae –Test- types– Kinds of employment interview – Medical Screening – Appointment Order.
Unit – III
TRAINING AND DEVELOPMENT
Induction – Training – Methods – Techniques – Identification of the training needs – Training and Development – Performance appraisal – Transfer – Promotion and termination of services –
Career Development.
Unit – IV
INDUSTRIAL RELATIONS
Industrial Disputes and Settlements (Laws Excluded) – Settling Industrial Disputes in India – Arbitration – Adjudication – SettlementLabour Relation – Functions of Trade Unions – Forms
of collective bargaining-Workers’ participation in management – Types and effectiveness.
Unit – V
EMPLOYEE WELFARE
Employee Welfare: Meaning, Objectives, Philosophy, Scope, Limitations, Types of Employee Welfare, Statutory and NonStatutory Welfare Measures, and Labour Welfare Theories- Social
Security, Health, Retirement &Other Benefits- Remuneration – Components of remuneration – Incentives – Benefits
(OR)
Unit – I
Research – Meaning and Significance – Objectives – Types – Research Process – Commonproblems encountered in research – Ethics in Research
Unit – II
Research Problems: Meaning – Selection and Formulation – Review of available literature –Techniques involved in defining a problem
Unit – III
Research Design: Meaning and need for research design – Feature of a good design – Differentresearch design
Unit – IV
Data Collection: Methods – Primary and Secondary Data –Observation – Interviews –Questionnaire – Constructing a Questionnaire.
Unit – V
Sampling – Fundamentals – Types – Sampling errors and data collection errors – Sample sizeand its distribution – Testing the appropriateness of a sample
Unit I
Introduction to Management Accounting
Management Accounting – Meaning – Scope – Importance – Limitations – Management Accounting Vs Cost Accounting – Management Accounting Vs Financial Accounting. Analysis and Interpretation of Financial Statements – Nature and Significance – Types of Financial Analysis – Tools of Analysis –Comparative Statements – Common Size Statement – Trend Analysis.
Unit II
Ratio Analysis
Ratio Analysis: Meaning – Advantages – Limitations – Types of Ratios – Liquidity Ratios – Profitability Ratios -Turnover Ratios – Solvency Ratios – Leverage Ratios – Preparation of Financial
Statements from Ratios.
Unit III
Funds Flow & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment of Flow of Funds – Schedule of Changes in Working Capital Adjusted Profit and Loss Account – Preparation of Funds Flow Statement.
Cash Flow Statement: Meaning – Advantages – Limitations – Preparation of Cash Flow Statement as per AS 3 –Cash Flow from Operating, Financing and Investing activities
Unit IV
Budget and Budgetary Control
Meaning – Preparation of Various Budgets – Cash Budget – Flexible Budget– Production Budget – Sales Budget – Master Budget – Budgetary Control – Benefits
Unit V
Marginal Costing: Meaning – Features – Marginal Costing vs Absorption Costing – Fixed Cost, Variable Cost and Semi Variable Cost- Contribution- Marginal Cost Equation- P/V Ratio – Break Even Point – Margin of Safety – Cost- Volume Profits Analysis.
Decision Making: Selection of a Product Mix – Make or Buy Decision – Discontinuance of a product line – Change or Status quo – Limiting Factor or Key Factor
Unit I
Capital Gains
Capital Assets – Transfer – Short term vs Long term capital assets – Computation of Capital Gains – Exemption under Section 54 , 54B, 54D, 54EC, 54F, 54GA.
Unit II
Income From Other Sources & Clubbing of Income
Chargeability – Computation of Income from Other Sources – Deductions Allowed – Clubbing of Income – Concept
Unit III
Set Off and Carry Forward of Losses and Deductions From Gross Total Income
Gross Total Income vs Total Income – Provisions for Set-off and Carry Forward of Losses (Simple Problems). Deductions U/S 80C, 80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA, 80TTA, 80TTB, and 80U only.
Unit IV
Computation of Total Income – Individual
Computation of Total Income – Tax Liability of an Individuals (Old regime vs New regime
Unit V
Income Tax Authorities
Administration of Income Tax Act – Income Tax Authorities – Powers of CBDT – Powers of Income Tax Officer – Procedure for Assessment – Filing of Return – Due Dates of Filing – Voluntary Filing – Return of Loss – Belated Return – Defective Return – Signing of Return – Permanent Account Number (PAN) , e-PAN – Tax credit statement (26 AS) and Annual Information Statement (AIS).
Unit – I
Introduction to Entrepreneur
Meaning of Entrepreneurship – Characteristics of Entrepreneurship – Types of Entrepreneurship – Self Employment – Difference between Entrepreneurship and Employment – Meaning of Entrepreneur – Traits – Classification – Functions – Entrepreneurial Scenario in India.
Unit – II
Design Thinking
Idea Generation – Identification of Business Opportunities – Design Thinking Process – Creativity – Invention – Innovation – Differences – Value Addition – Concept and Types – Tools and Techniques of Generating an Idea – Turning Idea into Business Opportunity
Unit – III
Setting up of an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise – Sole Proprietorship – Partnership – Limited Liability Partnership Firm – Joint Stock Company – One Man partnership – Choice of
Form of an Enterprise –Feasibility Study – Marketing, Technical, Financial, Commercial and Economical.
Unit – IV
Business Model Canvas and Formulation of Project Report
Introduction – Contents of Project Report – Project Description – Market Survey – Fund Requirement – Legal Compliance of setting Up of an Enterprise – Registration – Source of Funds – Modern Sources of Funds.
Unit – V
MSME’s and Support Institutions
Government Schemes and Women Entrepreneurship – Importance of MSME for Economic Growth – MSME – Definition – Role of Government Organizations in Entrepreneurship Development – MSME DI – DIC – Khadi and Village Industries Commission –
NSIC – NABARD, SICVI, SFC, SDC, EDII, EPCCB. Industrial Estates – Government Schemes – Prime Minister Employment Generation Programme – Women Entrepreneurship in India.
Unit – I
Primary Market/ New Issue Market
Meaning- Functions Of New Issue Market- Methods Of Floating New Issues- Players Involved In The New Issue Market (Merchant Bankers- Underwriters- Brokers- Registrar- Lead Managers &
Banks)- SEBI Guidelines Relating To The Functioning Of The New Issue Market, Disclosure & Investor Protection.
Unit – II
Secondary Market Stock Exchange
Stock Exchanges – Meaning, Functions, Importance – Types of Brokers- Listing of Securities in Indian Stock Exchange- NSE – BSE – OTCEI – SEBI Guidelines Relating to Listing of Securities.
Unit – III
Mechanism Of Stock Market Trading
Mechanism Of Stock Market Trading- Screen Based Trading and Internet Based Trading – Demat Trading And Role Of DepositoriesMarket Derivatives, Advantages And Its Types – Futures, Hedge
Fund, Forward Options & Swaps.Market Indexes- SENSEX, NIFTY& CNX NIFTY(Basics)
Unit – IV
Financial Instruments in New Issue and Secondary Market
Treasury bills – commercial bills- certificate of deposits – equity shares- preference shares- sweat equity shares- debenturesAmerican depository receipts- global depository receipts- exchange
traded notes – mutual funds.
Unit – V
Credit Rating Agency
Meaning- Functions- Credit Rating in India – Credit Rating Agencies in India- CRISIL& CARE
(OR)
Unit – I
Introduction
Spreadsheets – Workbook – Cell Referencing, Cell Addressing, File Menu; Home Menu, Conditional Formatting, Formatting as a Table, Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables and Pivot Tables, Smart Arts, Charts; Page Layout, Review and View Menus; Converting Text to Columns, Removing Duplicates, Data Validation, Grouping and Ungrouping.
Unit – II
Financial, Logical and Text Functions
Financial Functions Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER, INTRATE) – Present Value, Net Present Value, Future Value (PV,
NPV, FV) – Internal Rate of Return (IRR, MIRR); Logical Functions: AND, OR, NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR,
EXACT; Practical Exercises Based on Financial, Logical and Text Functions
Unit – III
Statistical Analysis
Functions Statistical Functions: Mean, Median, Mode, Standard Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square Analysis.
Unit – IV
Statistical Analysis
Functions Statistical Functions: Mean, Median, Mode, Standard Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square Analysis.
Unit – V
Projects and Applications
Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing, Sales and Advertising Data Analytics, Social Media Marketing Analysis, Basic Applications with Macros and VBAs;
Trending Business Applications Using MS Excel.
Unit I
Mathematical Ability – Work and Time-Collection and presentation of data, compilation-Percentage-Graphs and Tables, Diagrams-Analytical interpretation of data-Simplification-Highest Common Factor – Lowest Common Multiple-Compounds Interest-Simple Interest-Volume and Area-Conversion of information to data-Proportion and Ratio
Unit II
Logical Reasoning: Number Series-Visual Reasoning Puzzles- Dice-Alphanumeric Reasoning-Directions and Distance-calendar-Venn diagram- Analogy -Verbal reasoning-Comprehension of English passages.
Unit III
LANGUAGE ABILITY: English language basics- Parts of Speech-Matching the phrases- Synonyms-Antonyms- Prefix and Suffix-Articles-Prepositions-Homophobes-Tenses-Voices sentence pattern-Punctuation-Comprehension – Tamil for TNPSC Exams
Unit IV
INDIAN ECONOMY
Nature of Indian economy – Five-year plan models – an assessment – Planning Commission and Niti Ayog – Sources of revenue – Reserve Bank of India – Finance Commission – Resource sharing between Union and State Governments – Goods and Services Tax – Economic Trends –
Employment Generation, Land Reforms and Agriculture – Application of Science and Technology in Agriculture – Industrial growth – Rural Welfare oriented programmes – Social Problems – Population, Education, Health, Employment, Poverty
Unit V
CURRENT AFFAIRS
Current events of National & International Importance-History of India & Indian National Movement- Indian & World Geography – Physical, Social, Economic Geography of India & the World- Indian Polity & Governance – Constitution, Political System, Panchayati Raj, Public
Policy, Rights Issues, etc.- Indian Economy key factors- Current affairs related to Tamilnadu.