GENERAL GENERAL DEPARTMENT OF COMMERCE WELCOME TO DEPARTMENT OF COMMERCE WELCOME TO GENERAL BACHELOR OF COMMERCE UNDERGRADUATE PROGRAM GENERAL BACHELOR OF COMMERCE UNDERGRADUATE PROGRAM EXPOSURE TO INDUSTRY EXPERTS
GSUITE ENABLED CLASSROOMS
SMARTBOARD CLASSROOM
HIGHLY QUALIFIED TEACHERS
EXPOSURE TO INDUSTRY EXPERTS
GSUITE ENABLED CLASSROOMS
SMARTBOARD CLASSROOM
HIGHLY QUALIFIED TEACHERS

Department of Commerce - General

Bachelor of Commerce - General

The Department of Commerce was started in 1985. M.Com was introduced in the year 1990 and another section of B.Com was added in the year 2003 with a sanctioned strength of 70. The Department was upgraded as a research department with the introduction of M.Phil in 2012, and a branch of Commerce, B.Com(Accounting and Finance), was started in the same year.

Undergraduate Program Eligibility

Minimum requirements for applying to the program

The Bachelor Of Commerce – General, undergraduate programme, at minimum requires the applicant to have obtained the pass percentage in Higher Secondary Level exam finals.

Overview

The Department of Commerce - General : 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 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 Commerce was started in 1985. M.Com was introduced in the year 1990 and another section of B.Com was added in the year 2003 with a sanctioned strength of 70. The Department was upgraded as a research department with the introduction of M.Phil in 2012, and a branch of Commerce, B.Com(Accounting and Finance), was started in the same year.
Commerce is a well defined and highly diversified career stream that has immense future prospects and also offers exciting job opportunities for all students who pass out in various streams of commerce. A good understanding of financial principles and business management tactics is essential for the success of any corporate firm and the commerce stream provides that platform. The curriculum of the course covers the fundamentals and basic principles of all commerce related activities and environment. A successful course in commerce exposes the student to different business administration strategies and accounting principles. These are envisaged to make full use of the expertise gained to build up a strong entrepreneurship and successfully fit into a company’s financial backbone. Many industry experts believe that a good commerce graduate will be well versed in all the horizontal and vertical aspects of company management.

Department Contact Information

Contact Us

Bachelor Of Commerce
General


Department of Commerce – General
CTTEWC main campus ,Chennai.

Mon – Fri 9:00A.M. – 4:00P.M.

Grievance redressal
[email protected]

Enquiries
[email protected]

General Enquiry
044-2345-5432

Department Microsite

Department Events & Activities

Our Faculty

Department of Commerce - General

Accomplishments & Possibilities

Career Opportunities | Higher Education | University Ranks

Career Opportunities

Career Opportunities after B.Com General Degree

Higher Studies

Scope for Higher Education

Academic Accomplishments

University Rank Holders from the Department

Career Opportunities 

Chartered Accountants

Cost and Works Accountants 

Financial Controllers Executives

Managers Consultants 

Finance Analysts

Accounts Officers

Executives Management Consultants 

Company Secretaries

Bank Jobs

Scope for Higher Education

  • M.Com
  • M.B.A
  • M.C.A
  • M.S.W
  • CA
  • CMAI
  • ACS

University Rank Holders from the Department

Nasrin – Rank VIII in Major (B. Com General 2017-2020 Batch)

Rajarajeswari. P – Rank VI in Major (B. Com General 2016-2019 Batch)

Sandhiya. S – Rank IX in Major (B. Com General 2016-2019 Batch)

Courses & Outcomes

This Section details the different courses undertaken, over a period of Six Semesters to complete the Bachelor Of Commerce – General : 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.

Program Outcomes

On successful completion of Bachelor of Commerce programme, students will acquire knowledge, skills, and attitudes required to become successful employees or entrepreneurs in the commercial or corporate world.

Program Specific Outcomes

By the end of B.Com. (General) programme, students will be able to acquire skills in accounting, finance, taxation, management, and economics, and develop their accounting knowledge through the curriculum and value-added certificate courses.

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 2023 - 2024

Syllabus for students who joined on & after 2023 - 2024 academic year

SYLLABUS FROM 2020 - 2021 to 2022 - 2023

Syllabus for students who joined from 2020 - 2021 to 2022 - 2023

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.
Click to view the Syllabus

 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
Click to view the Syllabus

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
Click to view the Syllabus

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
Click to view the Syllabus

CORE 01 - Financial Accounting

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

  • The students will be able to analyse and prepare financial statement of different types of
    organisation
  • The students will be aware of the various amendments in financial reporting
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CORE 02 - Business Communication

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

  • Students understand the concept of communication and familiarise with modern form of
    communication.
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ALLIED 1 - Business Economics

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

  • Students understand the concept of communication and familiarise with modern form
    of communication.
Click to view the Syllabus

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
Click to view the Syllabus

 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
Click to view the Syllabus

 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
Click to view the Syllabus

Communicative English – 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
Click to view the Syllabus

CORE 03 - Advanced Financial Accounting

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

  • The students will be able to understand the preparation of financial statements for
    business units other than corporate undertaking and their utility.
Click to view the Syllabus

CORE 04 - Principles of Management

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

  • On the completion of syllabus students will understand the basic concepts and significance
    of management in business.
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ALLIED 2 - Indian Economy

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

  • After completion of the syllabus students well versed with the features of Indian
    economy and known the five year plan
Click to view the Syllabus

Semester III

CORE 05 - Corporate Accounting

The students will learn the accounting procedures of corporate undertaking and their
financial statement preparations

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CORE 06 - Business Laws

On the completion of the syllabus students will understand the basic provisions of Law,
contract and legal remedies in the law

Click to view the Syllabus

CORE 07 - Banking Theory Law and Practice

After completion of this subject students understand the growth of Indian Banking Systems
and their Modern Day Development.

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CORE 08 - Marketing

The Students will understand the basic concepts of Marketing, Market Segmentation,
Marketing Mix and Recent trends in Marketing.

Click to view the Syllabus

ALLIED 3 - Business Statistics

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
Click to view the Syllabus

Semester IV

CORE 09 - Advanced Corporate Accounting

The students will be able to understand the procedures of corporate restructuring and to prepare the
various accounting statements

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CORE 10 - Company Law

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

  • The students will gain knowledge on Company Law provisions and amendments.
Click to view the Syllabus

CORE 11 - Financial Services

On the completion of modules, the students will understand the various financial services.

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CORE 12 - Indirect Taxation

The students will be able to understand the concepts of Indirect taxation, types and Assessment
procedures

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ALLIED 4 - Elements of Operations Research

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

  • Understanding of the Concept of Operations Research and to Help the Students to
    Understand the Various Techniques of Solving Problems
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Semester V

CORE 13 - Elements of Cost Accounting

At the end of the course students will understand the basic elements of costing.

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CORE 14 - Practical Auditing

  • On the completion of syllabus students will gain in sight of the Auditing practices prevailing
    in the present scenario.
  • Students will understand the general approach of audit in EDP environment
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CORE 15- Logistics and Supply Chain Management

  • On completion of syllabus student will understand the basic concepts of logistics and
    supply chain management and student prepare them self to work in logistics and allied
    industries
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CORE 16 - Financial Management

At the end of syllabus students will understand the basics of financial management,
investing, financing and dividend decisions.

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ELECTIVE 1 - Income Tax Law & Practice – I

The students will understand the concepts of Income tax, Types of filing and computation of
tax from various head.

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Semester VI

CORE 17 - Advanced Cost Accounting

The students will understand the concepts of cost accounting, methods and its usage in decision
making.

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CORE 18 - Management Accounting

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

  • Understand the primary purpose of management accounting namely financial statement
    analysis and budgetary control
  • Develop and apply budget for planning and controlling purpose.
Click to view the Syllabus

CORE 19 - Entrepreneurial Development

  • On completion of syllabus student will understand on the basic concepts of
    entrepreneurship and business opportunities to familiars with knowledge about business
    and project reports for starting a new ventures on team based.
Click to view the Syllabus

ELECTIVE 2 - Income Tax Law & Practice – II

  • The students will understand the procedure for computing taxable income from different
    heads, clubbing of income, Setoff and carry forward of losses and Deductions applicable to
    an individual.
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ELECTIVE 3 - Human Resource Management

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

  • Understanding of basic concepts, functions and functioning of Human resource department
    of the organisations
Click to view the Syllabus

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 - CPZ1A

By the end of the course, students will be able to
• understand basic concepts of accounting
• prepare final accounts of trading concerns or balance sheets of nontrading organisations
• classify and rectify errors, and prepare bank reconciliation statements
• calculate depreciation and evaluate insurance claims
• differentiate between single entry and double entry systems

Core Paper II - Business Communication - CPZ1B

By the end of the course, students will be able to
• understand principles of effective communication and identify barriers in 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 IBusiness Economics - CDZ1A

By the end of the course, students will be able to
• recollect the scope and importance of Positive and Normative Economics along with Business Economics
• analyse demand and supply functions
• assess consumer behaviour based on law of utility and equilibrium
• evaluate law of variable proportion, returns to scale, and cost classification
• fix product pricing based on output determination under perfect competition, monopoly, and oligopoly

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 - Advanced Financial Accounting - CPZ2A

By the end of the course, students will be able to
● choose the right basis for allocation of cost to each Department in the company
● prepare Branch Accounts with various adjustments of transactions that take place between branch and Head Office
● outline procedures related to division of profits and introduction of capital at the time of admission, retirement, insolvency and dissolution of partners

Core Paper IV - Principles of Management - CPZ2B

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

Allied II- Indian Economy - CDZ2A

By the end of the course, students will be able to
● outline basic characteristics of Indian economy and its potential on natural resources
● understand the importance, causes, and impact of population growth on economic development
● evaluate various objectives, failures, and achievements as the foundation of ongoing planning and economic reforms made by Government of India
● examine progress and changing nature of agricultural sector and its contribution to country’s economy

Semester III

Core Paper V - Corporate Accounting - CPZ3A

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
• calculate final accounts, balance sheets, and managerial remuneration
• evaluate shares and goodwill using different methods 
• assess alteration of share capital, internal reconstruction, and reduction of share capital

Core Paper VI - Business Laws - CPZ3B

By the end of the course, students will be able to
• understand nature, elements, and types of contracts
• analyse 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
• evaluate performance and discharge of contracts
• assess Sale of Goods Act based on conditions, warranty, and caveat emptor

Core Paper VII - Banking Theory, Law, and Practice - CPZ3C

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 - Marketing - CPZ3D

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, and stages in new product 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 III - Business Statistics - CDZ3A

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 IV

Core Paper IXAdvanced Corporate Accounting - CPZ4A

By the end of the course, students will be able to
● recollect principles related to Journal entries of Amalgamation, Absorption, and External Reconstruction
● understand preparation of Insurance Accounts and Bank Accounts
● compute HRA, accounting for price level changes, and inflationary accounting
● prepare Consolidated Final Statement of Holding Companies and Liquidation of companies by applying Generally Accepted Accounting Principles (GAAP)

Core Paper X - Company Law - CPZ4B

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

  • remember legal rules related to formation and winding up of a company
  • understand procedures involved in issue, transfer, and transmission of shares
  • identify the most appropriate laws to solve specific cases
  • examine recent amendments in company law provisions

Core Paper XI - Financial Services - CPZ4C

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

  • recollect financial services in practice
  • understand 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 XII - 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 IVElements of Operational Research - CDZ4A

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

  • understand need and scope of Operational Research
  • formulate and solve linear programming problems
  • demonstrate and develop transportation model and assignment model
  • solve game theory problems

Semester V

Core Paper XIII - Elements of Cost Accounting - CPZ5A

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 XIV - Practical Auditing - CPZ5B

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

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

Core Paper XV - Entrepreneurial Development - CPZ5C

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

Core Paper XVI - Financial Management - CPZ5D

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

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

Elective Paper I - Income Tax: Law and Practice - CVZ5A

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 in business or profession
  • perform e-filing and submission of returns following income tax provisions 

Semester VI

Core Paper XVII - 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 of standard costing within organisations and interpret standard costs and variance statements

Core Paper XVIII - 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 Paper XIX - Business Environment

By the end of the course, students will be able to
● remember key concepts, significance, and changing dimensions of business environment
● identify various types of business environment and tools for scanning the environment
● explain the impact of government policy on economic environment
● appreciate the importance and impact of changing laws and regulations on business firms
● develop a conceptual framework for global environment

Core Paper XX - Human Resource Management

By the end of the course, students will be able to
● understand basic concepts and terms in Human Resource Management
● discuss the need for development of Human Resource in any organisation
● analyse organisational environment with regard to HRM
● evaluate strategies used in managing human resources in an organisation

Elective Paper II - Income Tax Law & Practice II

By the end of the course, students will be able to
● understand capital gain and provisions of set-off and carry forward
● determine tax liability of assessee
● prepare income tax returns and file the same
● outline functions of Central Board of Direct Tax (CBDT) and powers of IT authorities