B.Com.

,
SIXTH SEMESTER
 YEAR : III SEMESTER :VI CORE: XX CREDITS: 4
LECTURE HOURS PER
WEEK : 6
SUBJECT CODE: 20BFM617 TITLEOF THE PAPER: MANAGEMENNT ACCOUNTING-
II
COURSE OBJECTIVES :
To discuss the significance of management, outlining the capital budgeting, analyzing the cash flow
statement and its advantages and limitations.
COURSE OUTCOMES : After completing the course, the students will be able to
CO1 Discuss the need for management reporting and differentiation from communication.
CO2 Analyze the various types of costing and computation of variances.
CO3 Outline of capital budgeting and its importance.
CO4 Demonstrate the application of marginal costing techniques and the decision making
Problem
CO5 Analyze the cash flow statement and discuss the various advantage and limitations.
UNIT-I: REPORTING AND RESPONSIBILITY ACCOUNTING
Introduction – Meaning – Need for Management Reporting – Distinction between Reporting and
Communication – Kinds of Responsibility Accounting – Features – Limitations (Theory only)

UNIT-II: STANDARD COSTING

Meaning – Objectives – Applicability of Standard Costing – Computation of Variances– Material
Variance and Labour Variances (Overhead & Sales Variances Excluded) – Disposition of Variance
(Theory only)

UNIT-III: CAPITAL INVESTMENT DECISIONS

Meaning – Definition – Importance – Methods of Capital Budgeting – Pay Back Period Method –
Accounting Rate of Return Method – Net Present Value Method – Profitability Index Method (IRR
Method Excluded)

UNIT-IV: APPLICATION OF MARGINAL COSTING TECHNIQUES

Steps in Decision Making Process - Concepts of Relevant Cost & benefits - Decision Making Problems:
Key Factor (or) Limiting Factor – Make or Buy Decision –Continue or Shutdown-Sales Mix Decision –
Plant Merger Decision – Export Decision – Various short-term decision making situations.

UNIT-V: FUND FLOW AND CASH FLOW STATEMENT (CFS)

Fund Flow: Concepts of Funds, Services of Funds and Uses of Funds – Cash Flow Statement: Meaning –
Importance – Uses and Limitations of CFS- CFS Format as per AS 3 and its Preparation

NOTE: THE PROPORTION OF THEORY & PROBLEM 20:80

SKILL DEVELOPMENT
 Collection of financial statements of any one organization for two years and preparing
comparative statements
 Collection of financial statements of any two organization for two years and prepare a common
Size Statements
 Collect statements of an Organization and Calculate Important Accounting Ratio’s
 Draft a report on any crisis in an organization.
BOOKS RECOMMENDED:
1. Reddy T. S & Hari Prasad Reddy Y - Management Accounting (2014), Margham
Publications, Chennai.
2. Maheswari S.N - Management Accounting (2013), Sultan Chand & Sons, New Delhi
REFERENCE BOOKS:
1. R.S.N. Pillai & Bagavathi - Management Accounting (2010), S. Chand New Delhi
2. Khan M Y & Jain P.K - Management Accounting: Text, Problems & Cases, Tat Mc Graw
Hill, New Delhi
WEB RESOURCES
1. www.icai.org
2. www.icmai.in
3. www.icsi.edu
REVISED BLOOM’S TAXANOMY BASED QUESTION PAPER PATTERN
Question Knowledge Number of Marks per
Section Total
Component Level questions question
2 Theory K2
Any 5 out of
Section A 6 30
6 Problems K3 8 questions

1 Theory K2
Any 3 out of
Section B 15 45
4 Problems K3 & K4 5 questions
75
DISTRIBUTION OF QUESTIONS
Questions Unit K - level
1 Theory I K2
SECTION A 2 Problems II K3
1 Theory & 1 Problem III K2 & K3
1 Problem IV K3
2 Problems V K2 & K3
1 Theory I K2
SECTION B 1 Problem II K3 & K4
1 Problem III K3 & K4
1 Problem IV K3 & K4
1 Problem V K3 & K4

K1 – K2 – K3 – K4 – K5 – K6 -
Remembering Understanding Apply Analyze Evaluate Create
Sem Course code: 20BFM617 Management Accounting - II
VI Programme Outcomes (Pos) Programme Specific Outcomes(PSOs) Mean
score
PO PO PO PO PO PO PS PS PS PS PS PSO PSO of
Cos 1 2 3 PO4 5 6 7 O1 O2 O3 O4 O5 6 7 Cos
CO1 4 4 4 5 4 5 4 5 4 4 4 5 5 4 4.36
CO2 4 5 4 3 4 4 4 4 5 4 5 4 5 4 4.21
CO3 4 4 4 5 5 4 4 4 4 5 4 4 4 5 4.29
CO4 4 4 5 4 4 3 4 5 5 4 4 4 5 4 4.21
CO5 4 4 4 3 4 4 4 4 4 5 5 4 4 4 4.07
Mean overall score 4.23
Result: The Score for this course is 4.23 (Very High)
YEAR : III SEMESTER :VI CORE: CREDITS: 4 LECTURE HOURS PER
XXI WEEK : 6
SUBJECT CODE: 20BFM618 TITLEOF THE PAPER: ENTREPRENEURIAL
DEVELOPMENT
COURSE OBJECTIVES :
To discuss the basic concepts of entrepreneurship and its relevance in the practical realm, develop an
understanding on entrepreneurial development by focusing on entrepreneurial development programme
(EDP), lay emphasis on project management and economic development along with entrepreneurial
growth
COURSE OUTCOMES : After completing the course, the students will be able to
CO1 Discuss the classification of entrepreneurs and describe the functions and qualities of an
entrepreneur including factors influencing entrepreneurship.
CO2 Identify business opportunities and create ideas using idea generation techniques and prepare
project report
CO3 Outline project classification and describe the tools of appraisal and explain the meaning and
types of marketing channel ethics of entrepreneurship
CO4 Analyze the role, relevance and achievements of entrepreneurship development programme
and discuss the role of government in organizing EDP’s
CO5 Demonstrate the role of entrepreneurs in economic development and development of women
entrepreneurship in present scenario
Unit-1: CONCEPT OF ENTREPRENEURSHIP
Entrepreneurship – Meaning – Types –Qualities of an Entrepreneur – Classification of Entrepreneurs –
Factors influencing Entrepreneurship – Functions of Entrepreneurs – Dimensions of Entrepreneur,
International Entrepreneurship, Intrepreneur, Technopreneur, Neteopreneur, Social Entrepreneurship –
Edupreneur.
Unit-2: ENTREPRENEURIAL DEVELOPMENT AGENCIES
Agencies – District Industries Centre – National Small Industries Corporation – Small Industries
Development Organisation – Small Industries Service Institute – All India Financial Institutions – IDBI
– IFCI-ICICI
Unit-3: ENTREPRENEURIAL DEVELOPMENT PROGRAMMES (EDP)
Entrepreneurial Development Programmes (EDP) - Role, relevance, and achievements – Role of
Government in organizing EDPs - Critical Evaluation- EDP Program Structure, Steps and Process.
Unit-4: PROJECT MANAGEMENT
Business idea generation techniques – Identification of Business opportunities – Feasible study –
Marketing, Finance, Technology & Legal Formalities – Preparation of Project Report - Tools of
Appraisal – PMP Process.
Unit-5: ECONOMIC DEVELOPMENT AND ENTREPRENEURIAL GROWTH
Economic Development and Entrepreneurial Growth – Role of Entrepreneur in Economic Growth –
Strategic Approaches in the Changing Economic Scenario for Small Scale Entrepreneurs –
Networking, Niche play, Geographic Concentration, Franchising/Dealership – Development of Women
Entrepreneurship- Successful Women Enterpreneur’s – Government of India Schemes- Mudra Scheme
– Seed Capital – Start up –Made in India.
SKILL DEVELOPMENT
 Preparation of a Project report to start a SSI Unit.
 Preparing a letter to the concerned authority-seeking license for the proposed SS Unit
  Format of a business plan.
 A Report on the survey of SSI units in the region where college is located.
 Chart showing financial assistance available to SSI along with rates of interest.
 Chart showing tax concessions to SSI both direct and indirect.
 Success stories of Entrepreneurs in the region.
BOOKS RECOMMENDED:
1. Entrepreneurial Development , Srinivasan N.P,
2. Entrepreneurial Development, Saravanavel
REFERENCE BOOKS:
1. Entrepreneurship, Holt –– New Venture Creation
2. Entrepreneurship and Small Business, J.S.Saini & S.K.Dharmeja

REVISED BLOOM’S TAXANOMY BASED QUESTION PAPER PATTERN

K - Level Distribution of Questions Marks
Number of
Section per Total
questions
question

Section A K2 10 Questions Q. No. 1 – 10 2 20

2 Questions from each unit
Q. No. 11 – 15
Section B K3 Any 5 out of 8 (1 question from each unit) 5 25
questions Q. No. 16 – 18
(3 questions from any units)
Any 3 out of 5 Q. No. 19 – 23
Section C K4 questions (1 Question from each unit) 10 30
TOTAL 75

K1 – K2 – K3 – K4 – K5 – K6 -
Rememberin Understanding Apply Analyze Evaluate Create
g

Sem Course code: 20BFM618 ENTREPRENURIAL DEVELOPMENT

VI Programme Outcomes (Pos) Programme Specific Outcomes(PSOs) Mean
PO PO PO PO PO PO PO PS PS PS PS PS PS PSO score of
Cos 1 2 3 4 5 6 7 O1 O2 O3 O4 O5 O6 7 Cos
CO1 4 4 4 5 4 5 4 5 4 4 4 5 5 4 4.36
CO2 4 5 4 3 4 4 4 4 5 4 5 4 5 4 4.21
CO3 4 4 4 5 5 4 4 4 4 5 5 5 4 5 4.43
CO4 4 4 5 4 4 3 4 5 5 4 4 4 5 4 4.21
CO5 4 4 4 3 4 4 4 4 4 4 4 4 4 4 3.93
Mean overall score 4.23

Result: The Score for this course is 4.23 (Very High)

YEAR : III SEMESTER :VI CORE: CREDITS: 4 LECTURE HOURS PER
XXII WEEK : 6
SUBJECT CODE: 20BFM619 TITLE OF THE PAPER:
PRINCIPLES OF MARKETING
COURSE OBJECTIVES :
To know the concept of marketing, product mix, buying behaviour, channel of distribution and
promotion mix.
COURSE OUTCOMES : After completing the course, the students will be able to
CO1 Demonstrate the concept of Marketing.
CO2 Explain the buyer behavior in various markets
CO3 Describe the concept of Product Mix in the Business
CO4 Analyse the various Channels of Distribution
CO5 Enumerate the details about the Promotion Mix
UNIT-I MARKETING AN INTRODUCTION
Marketing -Meaning – Definition – Functions of Marketing –Role of Marketing- Importance of
Marketing – Classification of Markets- Challenges of Marketing.

UNIT-II MARKET SEGMENTATION & BUYER BEHAVIOUR

Market Segmentation & Buyer Behaviour: Definition – Advantages – Factors Determining Market
Segmentation –Consumer buying decision process - Buyer Behavior – Meaning – Factor
Determining Buyer Behavior - MIS

UNIT-III PRODUCT MIX

Product Planning: Product – Definition – Product Mix – Product Modification – Product policy
Product Elimination – New Product Development – Product Life Cycle – Reason For Product
Failure – Packaging, Branding, Trademark- Meaning and Importance.

UNIT-IV PRICING & CHANNEL OF DISTRIBUTION

Pricing – Factors Influencing Pricing Decisions – Different Kinds of Pricing - Channels of
Distribution: Meaning – Need – Factors to be considered in Selection of Channels

UNIT-V RECENT TRENDS& PROMOTIONAL MIX

E-Marketing – Digital Marketing - Online Marketing advantages and threats – Shopping Mall-
Consumer Protection Act- Consumerisation- Consumer Rights- Consumer Grievance Redressal
forum – Advertisement and Personal Selling-Meaning – Objectives –Kinds- Factors Determining
advertising – AIDA Concept- Ethics in Advertisement.
NOTE: Industrial visit is part of curriculum. In order to bridge the gap between theory and
practice, industrial visit has been made mandatory all final year students should visit an
organization is and around in India.
Skill Development Activities
 Create an email marketing strategy for a product
 Create and execute email campaigns, and measure the results.
 Develop a content plan for different online assets like websites & social media platforms
 Plan, Execute and Measure an email campaign for a particular Brand.
 Prepare Marketing Reports
BOOKS RECOMMENDED:
1. Gupta C. B & Rajan Nair – Marketing Management, Sultan Chand & Sons, New Delhi.
2. Philip Kotler – Principles of Marketing, Pearson.
REFERENCE BOOKS:
1. Jayasankar J – Marketing - Margham Publications - Chennai.
2. Chandrasekhar K.S – Marketing Management - Vijay Nicole Imprints – Chennai

REVISED BLOOM’S TAXANOMY BASED QUESTION PAPER PATTERN

K - Level Distribution Marks
Number of
Section of Questions per Total
questions
question

Section A K2 10 Questions Q. No. 1 – 10 2 20

2 Questions
from each unit
Q. No. 11 –
Section B K3 15(1 question 5 25
from each unit
Any 5 out of 8
)
questions
Q. No. 16 –
18(3 questions
from any units)
Q. No. 19 – 23
Any 3 out of 5
Section C K4 (1 Question 10 30
questions
from each unit)
TOTAL 75

K1 – K2 – K3 – K4 – K5 – K6 -
Remembering Understanding Apply Analyze Evaluate Create

Sem Course code: 20BFM619 Principles of Marketing

VI Programme Outcomes (Pos) Programme Specific Outcomes(PSOs) Mean
P P P P P P P PS PS PS PS PS PS PS score of
Cos O1 O2 O3 O4 O5 O6 O7 O1 O2 O3 O4 O5 O6 O7 Cos
CO1 4 4 4 5 4 5 4 5 4 4 4 5 5 4 4.36
CO2 4 5 4 3 4 4 4 4 5 4 5 4 5 4 4.21
CO3 4 4 4 5 5 4 4 4 4 4 4 4 4 5 4.21
CO4 4 4 5 4 4 3 4 5 5 5 5 4 5 4 4.36
CO5 4 4 4 3 4 4 4 4 4 4 5 5 4 4 4.07
Mean overall score 4.24
Result: The Score for this course is 4.24 (Very High)
YEAR : III SEMESTER :VI CORE: CREDITS: 4 LECTURE HOURS PER
XXIII WEEK : 6
SUBJECT CODE: 20BFM620 TITLEOF THE PAPER: INCOME TAX THEORY LAW
AND PRACTICE - II
COURSE OBJECTIVES :
To have an overview about Capital Gains and Other Sources under Heads of Income, develop an
understanding on Gross Total Income with permissible deductions and Assessment of Individuals, lay
emphasis on Filing of Returns of Income and enumerate powers and functions of CBDT
COURSE OUTCOMES : After completing the course, the students will be able to
CO1 Compute income from short term and long term capital gains using the relevant methods
CO2 Evaluate Income from other sources by way of considering permissible deductions and other
related provisions
CO3 Demonstrate Set Off and Carry forward of losses and compute Gross Total Income in the light
of permissible deductions applicable to Individual assessees
CO4 Assess and compute Tax Liability of an Individual in accordance with the relevant provisions
of the Income Tax Act, 1961
CO5 Discuss the Filing Of Returns of Income along with powers and functions of CBDT
Unit-1: HEADS OF INCOME – CAPITAL GAINS
Income under Capital gains – Short term - Long Term Capital gains – Transfer of Capital Assets –
Cost of Acquisition – Cost of Improvement – Indexation of Cost – Capital Gains under different
circumstances – Exempted Capital Gains – Computation of Capital gains. (Problems)
Unit-2: HEADS OF INCOME – OTHER SOURCES
Income from other sources –their computation – Grossing up – Deductions in computing Income under
this head and Other Related Provisions(Problems)
Unit-3: GROSS TOTAL INCOME - DEDUCTIONS
Set Off and Carry forward of losses –Computation of Gross Total Income - Permissible deductions
from Gross Total Income under sections form 80 CC to 80 O – Computation of Tax(Problems)
Unit-4: ASSESSMENT OF INDIVIDUALS
Assessment of Individuals – Computation of tax liability of an individual. (Problems)
Unit-5: E- FILING OF RETURNS AND PROCEDURES OF ASSESSMENT
Filing of Return of Income – Assessment Procedure in Brief – Due Date of filing the return –
Defective Return – Belated Return – Revised Return – Loss Return – Self Assessment – Best Judgment
Assessment– Powers and functions of Central Board of Direct Taxes only – Advance Payment if Tax
– Meaning and Due Dates.(Theory Only).
NOTE: THE PROPORTION OF THEORY & PROBLEM 20:80
Skill Development Activities
 Prepare a Table showing Rates of Tax deducted at source for Various Incomes
 Visit Income Tax Office to know about the different type of authorities and their powers and
duties.
 List of Enclosures for IT returns.
BOOKS RECOMMENDED:
1. Bhagavathi Prasad - Income tax law & practice B – WishawaPrakasan - New Delhi.
2. Gaur V.P., Narang - D.B, Puja Gaur & Rajeev Puri - Income law and practice - Kalyani
Publishers - Ludhiana.
REFERENCE BOOKS:
1. Reddy T.S., Hari Prasad Reddy Y- Income Tax Law & Practice - Margham Publications.
2. Vinod K. Singhania- Income Tax Law & Accounts - Taxmann Publications - New Delhi.
WEB RESOURCES
1. www.ici.org
2. www.icmai.in
3. www.icsi.edu
REVISED BLOOM’S TAXANOMY BASED QUESTION PAPER PATTERN
Question Knowledge Number of Marks per
Section Total
Component Level questions question
2 Theory K2 Any 5 out of
Section A 6 30
6 Problems K3 8 questions
1 Theory K2 Any 3 out of
Section B 15 45
4 Problems K3 & K4 5 questions
75
DISTRIBUTION OF QUESTIONS
Questions Unit K - level
1 Problem I K2
SECTION A 1 Problem II K3
1 Problem III K2 & K3
1 Problem IV K3
2 Theory V K2 & K3
1 Problem I K2
SECTION B 1 Problem II K3 & K4
1 Problem III K3 & K4
1 Problem IV K3 & K4
1 Theory V K3 & K4
K1 – K2 – K3 – K4 – K5 – K6 -
Remembering Understanding Apply Analyze Evaluate Create

Course code: 20BFM620 Income Tax, Law & Practice – II

Sem
VI Mean
Programme Outcomes (Pos) Programme Specific Outcomes(PSOs)
PO PO PO PO PO PO PO PSO PSO PSO PSO PSO PSO PSO score of
Cos 1 2 3 4 5 6 7 1 2 3 4 5 6 7 Cos
CO1 4 4 4 5 4 5 4 5 4 4 4 5 5 4 4.36
CO2 4 5 4 3 4 4 4 4 5 4 4 4 5 4 4.14
CO3 4 4 4 5 5 4 4 4 4 4 4 4 4 5 4.21
CO4 4 4 5 4 4 3 4 5 4 4 5 4 5 4 4.21
CO5 4 4 4 3 4 4 4 4 4 4 4 5 4 4 4.00
Mean overall score 4.19
Result: The Score for this course is 4.19 (Very High)
 YEAR : III SEMESTER :VI CORE: CREDITS: 4 LECTURE HOURS PER
XXIV WEEK : 6
SUBJECT CODE: 20BFM621 TITLEOF THE PAPER:
HUMAN RESOURCE MANAGEMENT
COURSE OBJECTIVES :
To have an overview about Human Resource Management and enumerate the meaning, objectives,
importance and Process of HR planning, develop an understanding on Job Analysis, Recruitment &
Selection Process, lay emphasis on Training and Development Programmes and describe the methods
and importance of Performance Appraisal.
COURSE OUTCOMES : After completing the course, the students will be able to
CO1 Discuss the functions of HRM and the role of HR Manager in the business domain
CO2 Explain the concept of e – HRM and enumerate the Process of HR Planning and techniques of
Job Analysis
CO3 Outline sources of Recruitment and steps involved in Selection Process and describe the
different kinds of Interviews
CO4 Explain Induction, Training, Organisational Conflicts, Career Planning and Human Resource
Development
CO5 Assess Performance Appraisal by using different methods of Performance Appraisal
Unit-1: INTRODUCTION TO HRM
Meaning – Definition – Importance – Characteristics – Functions – Difference between Personnel
Management and HRM – Competencies of HR Manager– Role of HR Manager – e –HRM- e-
Requirement.

Unit-2: HUMAN RESOURCE PLANNING

Meaning – Objectives – Importance – Process of HR Planning – Job Analysis: Meaning – Process –
Techniques of Job Analysis

Unit-3: RECRUITMENT & SELECTION

Meaning – Factors affecting Recruitment – Sources of Recruitment – Selection: Meaning – Process –
Steps in Selection – Types of Tests – Kinds of Interview – Placement – Group Discussion

Unit-4: TRAINING & DEVELOPMENT

Meaning – Objectives – Training: Meaning - Steps in Training – Types of Training – e – Training -
Organisational Conflicts: Meaning – Causes – Measures to stimulate conflicts – Career Planning:
Meaning – Objectives –Performance Appraisal – Objectives and Methods.

Unit-5: TALENT MANAGEMENT&RETENTION

Talent Management – Meaning – Need - Retention – Need for Retention – EXIT Interview - HR
Shared Services- Employee Engagement – Women Empowerment
NOTE: Industrial visit is part of curriculum. In order to bridge the gap between theory and practice,
industrial visit has been made mandatory all final year students should visit an organization is and
around in India.
Skill Development Activities
 Conduct a Mock Test and Interview for various posts in an organisation
 Conduct a Feedback about the training methods offered by the organisation
 Prepare a Chart showing the Modern Methods of Performance Appraisal and its merits
Extra Credit Course - MOOC
Students should enrol a 4 week course in “Leadership” offered by IIT Mumbai through NPTEL
Swayam Portal.
 BOOKS RECOMMENDED:
1. Ashwathappa K - Human Resource Management: Text & Cases, Tata McGraw Hill, New Delhi
2. Gupta C. B - Human Resource Management (2009), Sultan Chand & Sons, New Delhi.
REFERENCE BOOKS :
1. Tripathi - Human Resource Management , Tata McGraw Hill, New Delhi
2. Sundar K &Srinivasan J - Essential of Human Resource Management, Vijay Nicole Imprint,
Chennai
WEB RESOURCES:
1. www.hr.com
2. www.humanresources.ku.edu
3. www.shrm.org
REVISED BLOOM’S TAXANOMY BASED QUESTION PAPER PATTERN
K - Level Number of Distribution of Marks per
Section Total
questions Questions question
Q. No. 1 – 10
Section A K2 10 Questions 2 Questions from 2 20
each unit
Q. No. 11 – 15
Section B K3 (1 question from 5 25
Any 5 out of 8 each unit )
questions Q. No. 16 – 18
(3 questions from
any units)
Q. No. 19 – 23
Any 3 out of 5
Section C K4 (1 Question from 10 30
questions
each unit)
TOTAL 75

K1 – K2 – K3 – K4 – K5 – K6 -
Remembering Understanding Apply Analyze Evaluate Create

Sem Course code: 20BFM621 Human Resource Management

VI Programme Outcomes (Pos) Programme Specific Outcomes(PSOs) Mean
PO PO PO PO PO PO PO PSO PSO PSO PSO PSO PSO PSO score of
Cos 1 2 3 4 5 6 7 1 2 3 4 5 6 7 Cos
CO1 4 4 4 5 4 5 4 5 4 4 4 5 5 4 4.36
CO2 4 5 4 3 4 4 4 4 5 4 4 4 5 4 4.14
CO3 4 4 4 5 5 4 4 4 4 5 5 4 5 5 4.43
CO4 4 4 5 4 4 3 4 5 4 4 5 4 5 4 4.21
CO5 4 4 4 3 4 4 4 4 4 5 4 5 4 4 4.07
Mean overall score 4.24
Result: The Score for this course is 4.24 (Very High)