Bachelor of Commerce – General

பொதுத்தமிழ் Paper  – II:

இந்தப் பாடத்தைக் கற்றலின் முடிவில் மாணவியர்கள்

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

 Hindi II:

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

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

 French II:

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

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

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

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

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
• analyseorganisational case situations in different functions of the management
• evaluate approaches to address issues of diversity

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

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

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

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

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

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

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

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

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

• Understand the integrated nature of working in supply chain management
• recollect concepts, nature, components and functions of logistics
• analyse the elements of logistics and supply chain management (SCM) and technology in warehousing
• evaluate the various types of transportation and insurance aspects of logistics
• assess logistical information system (LIS) and integrated IT solution for logistics and supply chain management
• apply benchmarking for supply chain improvement, Lean thinking and six sigma approach in supply chain

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

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 

 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

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

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

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

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
• analyseorganisational environment with regard to HRM
• evaluate strategies used in managing human resources in an organisation

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

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
● 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

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

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

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

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

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

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

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

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

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

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

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

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 

 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

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

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

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

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