This Section details the different courses undertaken, over a period of Six Semesters to complete the Bachelor Of Commerce – Corporate Secretaryship : Undergraduate Programme
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.
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Semester I
பொதுத்தமிழ் Paper – I:
இந்தப் பாடத்தைக் கற்றலின் முடிவில் மாணவியர்கள்
Hindi I:
By the end of the course, students will be able to
French I:
By the end of the course, students will be able to
After completing this course, the learners will be able to
By the end of the course, students will be able to
By the end of the course, students will be able to
By the end of the course, students will be able to
Semester II
பொதுத்தமிழ் Paper – II:
இந்தப் பாடத்தைக் கற்றலின் முடிவில் மாணவியர்கள்
Hindi II:
By the end of the course, students will be able to
French II:
By the end of the course, students will be able to
After completing this course, the learners will be able to
By the end of the course, students will be able to
By the end of the course, students will be able to
By the end of the course, students will be able to
Semester III
பொதுத்தமிழ் Paper – III:
இந்தப் பாடத்தைக் கற்றலின் முடிவில் மாணவியர்கள்
Hindi III:
By the end of the course, students will be able to
French III:
By the end of the course, students will be able to
On successful completion of this course, the students will be able to
On successful completion of this course, the students will be able to
On successful completion of this course, the students will be able to
Semester IV
பொதுத்தமிழ் Paper – IV:
இந்தப் பாடத்தைக் கற்றலின் முடிவில் மாணவியர்கள்
Hindi IV:
By the end of the course, students will be able to
French IV:
By the end of the course, students will be able to
On successful completion of this course, the students will be able to
On successful completion of this course, the students will be able to
On successful completion of this course, the students will be able to
Semester V
Semester VI
On completion of syllabus student will understand on the basic concepts of
Semester I
பொதுத்தமிழ் Paper I – CLA1L
மாணவியர்கள் இந்தப் பாடத்தைக் கற்றலின் முடிவில்,
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
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
By the end of the course, students will be able to
● remember basic concepts and conventions in Accounting
● analyse the need and classify methods of Depreciation Accounting
● prepare accounting statements from incomplete records
● evaluate financial statements and their purposes
● differentiate between trading and non-trading organisations and prepare receipts, payments a/c, income and expenditure a/c, and balance sheet for non-profit organisations
By the end of the course, students will be able to
● understand company law and procedures involved in formation and registration of a company
● demonstrate thorough knowledge in issue, transfer, and transmission of shares (including DEMAT mode)
● develop secretarial skills required to perform company activities in an organised manner
● evaluate contents of prospectus for filing with Registrar of Companies and SEBI
By the end of the course, students will be able to
● understand concepts of Managerial Economics
● compare different methods of pricing and contrast market types
● analyse demand and supply, and choose an appropriate method of forecasting
● categorise total cost into fixed and variable, and determine Break Even Point
● evaluate the most viable project through capital budgeting techniques
Semester II
பொதுத்தமிழ் Paper II – CLA2H
மாணவியர்கள் இந்தப் பாடத்தைக் கற்றலின் முடிவில்,
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
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
By the end of the course, students will be able to
● describe concept of Branches and system of accounting for Dependent Branches
● categorise and allocate common expenditure of organisation among its departments, and prepare Departmental Accounts with interdepartmental transfer
● distinguish between Hire Purchase and Installment Purchase system, and prepare Hire Purchase a/c with partial and complete repossession
● evaluate concept of Partnership and prepare financial statements for different situations like admission, retirement, or death of a partner
● prepare financial statements for dissolution of a partnership firm
By the end of the course, students will be able to
● differentiate between Human Resource Management and Personnel Management
● describe various methods of selection process
● understand performance appraisal and reward systems in an organisation
● evaluate employee orientation, training, and development programs
● formulate various steps in the conduct of HR audit
By the end of the course, students will be able to
● understand role of information technology in effective business communication
● prepare minutes, agenda, reports, and correspondence of a company with its stake holders
● describe circumstances under which business letters are drafted
● draft an application letter with a resume
Semester III
பொதுத்தமிழ் Paper III – CLA3M
மாணவியர்கள் இந்தப் பாடத்தைக் கற்றலின் முடிவில்,
Hindi III – CLE3H
By the end of the course, students will be able to
● describe different literary trends in poetry
● understand the themes in the prescribed poems
● analyse the poetic language used by poets like Surdas, Tulasidas, and Meera Bai
● use newly learnt vocabulary in speech and writing
● writing critical essays on the prescribed poems
French III – CLK3M
By the end of the course, students will be able to
● recollect new vocabulary and grammatical rules
● apply grammatical rules to make meaningful sentences
● understand cultural references in the prescribed texts
● write general essays on favourite film, book, monument, etc.
By the end of the course, students will be able to
• remember complex vocabulary used in literary contexts
• apply grammatical rules and avoid errors in speaking and writing
• analyse poetic elements in prescribed poems
• evaluate various biographies and critique the lives and works of famous personalities
• develop their interview skills through mock-interviews
By the end of the course, students will be able to
● identify various steps involved in making agreements
● understand procedures related to issue and redemption of shares and debentures
● apply basic accounting principles in preparing consolidated financial statements of a company in accordance with generally accepted Accounting Standards
● evaluate goodwill of a company based on different methods
● synthesise information on internal reconstruction and alteration of share capital
By the end of the course, students will be able to
● identify books of accounts to be maintained by a company as per statutory requirements
● understand powers, qualification, disqualification, and modes of appointment of Board of Directors
● describe procedures for declaration and payment of dividend by a company
● analyse importance of different kinds of meetings and essential requirements for each meeting
● evaluate the formalities and procedures to be undertaken when the company is being wound up
By the end of the course, students will be able to
● understand basic concepts and methods of collecting statistical data
● present numerical data through classification, tabulation, graphical representation, and diagrammatic representation
● recognise the importance of statistical problem-solving through central tendency
● analyse measures of dispersion
● determine an appropriate method to find how data is distributed
Semester IV
பொதுத்தமிழ் Paper IV – CLA4K
மாணவியர்கள் இந்தப் பாடத்தைக் கற்றலின் முடிவில்,
Hindi IV – CLE4J
By the end of the course, students will be able to
● understand the characteristics of modern poetry
● apply the vocabulary used by modern poets in speech and writing
● analyse the poetic techniques used by the modern poets
● describe the techniques used in short stories and one-act plays
● write critical essays on modern writers and their works
French IV – CLK4N
By the end of the course, students will be able to
● remember new vocabulary and grammatical rules
● apply grammatical rules and make error-free sentences
● understand cultural differences using prescribed texts
● analyse sentence structures in prescribed texts
● write essays and letters in the prescribed formats
By the end of the course, students will be able to
• remember interesting words and phrases used in one-act plays and selected scenes from Shakespeare
• analyse the complex themes in one-act plays and short stories
• apply various techniques in letter writing, précise writing, paraphrasing, and report writing
• evaluate writing techniques used by playwrights and short story writers
• enact scenes from Shakespeare, one-act plays, or short stories
By the end of the course, students will be able to
● remember basic accounting standards and fundamental concepts related to amalgamation and absorption
● apply generally accepted Accounting Standards in preparing consolidated financial statements of Banking and Insurance Company
● assess value of human resources of a company based on different methods
● evaluate procedures involved in process of liquidation of company and in preparation of Liquidator’s Final Statement
By the end of the course, students will be able to
● remember basic business management concepts
● understand evolution of different Schools of Management
● compare organisation types and evaluate process of recruitment, retention, and retirement
● develop effective communication by applying principles of coordination and control
By the end of the course, students will be able to
● identify relationship between independent variable and dependent variable
● understand components of time series
● apply control techniques to minimise defects through control charts
● compare aggregates of related variables using index numbers
● develop a tool to analyse qualitative factor
Semester V
By the end of the course, students will be able to
● understand accounting tools used for managerial decision-making
● analyse financial statements by applying accounting tools
● illustrate preparation of various types of budget
● prepare and present Fund Flow and Cash Flow statements
● evaluate role of marginal costing in decision-making environment
By the end of the course, students will be able to
● identify role of SEBI in regulating capital market
● understand different methods of floating securities in primary market
● analyse role of intermediaries in settlement of trade and smooth functioning of capital market
● enumerate procedure for listing of securities in stock exchange
● compare investment schemes available under mutual funds
By the end of the course, students will be able to
● remember basic concepts in Income Tax Act
● understand residential status of an assessee
● categorise various sources of income to be charged under different heads and incomes that are exempted from tax
● apply tax provision in calculating income under heads-salaries, house property, business, or profession
● evaluate powers of Income Tax authorities
By the end of the course, students will be able to
● remember general principles of law of contract
● understand legal provisions and choose the most appropriate one to resolve business issues
● apply fundamental legal concepts in contract law pertaining to various commercial activities
● classify remedies available for breach of contract under Indian Contract Act
● evaluate nature of special contracts like Indemnity, Guarantee, Bailment, Pledge, and Agency
By the end of the course, students will be able to
● identify the qualities entrepreneurs should possess and point out the problems faced by them
● understand the importance of Entrepreneurial Development Programmes
● choose a suitable business idea through feasibility studies and develop a business plan
● compare various schemes available to women entrepreneurs and select the right scheme applicable to their business
● evaluate the chosen project for financing based on various appraisal methods
Semester VI
By the end of the course, students will be able to
● remember basic concepts and techniques in Cost Accounting
● understand how different aspects of cost are assigned to a product at various stages of production
● describe the purpose and application of process costing
● analyse the role played by Cost Accounting in business decisionmaking process
● prepare cost sheets using Cost Accounting principles
By the end of the course, students will be able to
● remember legal provisions in regulating and resolving industrial disputes
● understand procedure for fixation of minimum wages and provisions governing them
● describe provisions related to health, safety, and welfare measures of workers
● compare compensation schemes available to workers in an organisation and develop a suitable reward system
● assess rights and liabilities of a registered Trade Union
By the end of the course, students will be able to
● understand various deductions available to an assessee with respect to his/her payments and income
● illustrate various provisions in which income of an individual can be combined with that of others
● apply tax provision in calculating income under head capital gains and other sources
● explain rules of set off and carry forward of losses
● calculate total income and tax liability of an individual assessee
By the end of the course, students will be able to
● remember procedure of indirect tax assessment
● understand basic principles and amendments made from time to time in Finance Act
● apply principles of taxation to calculate tax liability
● evaluate method of tax credit imposition, exemptions, and deductions
● compute assessable value of transactions related to goods and services for levy and determination of duty liability
By the end of the course, students will be able to
● understand company’s activities, organisational structure, and authority responsibilities
● identify various records, office machines, equipments, office layout, working conditions, and safety of employees
● demonstrate working style of a company secretary in an organisational setting
● analyse functions of various departments within an organisation
● compare financial statements of companies for projecting their financial positions