BACHELOR OF COMMERCE IN ACCOUNTING AND FINANCE CURRICULAM AND SYLLABUS (For Students admitted from academic year 2018 – 2019 onwards) UNDER CHOICE BASED CREDIT SYSTEM DEPARTMENT OF CORPORATE SECRETARYSHIP AND ACCOUNTING & FINANCE FACULTY OF SCIENCE AND HUMANITIES SRM INSTITUTE OF SCIENCE AND TECHNOLOGY SRM NAGAR, KATTANKULATHUR – 603203 BACHELOR OF COMMERCE – B.Com (Accounting & Finance) (For students admitted from the academic year 2018-19 onwards) Curriculum I YEAR - SEMESTER I Total Career Stream Subject Subject title L T P of C Title Code LTP ULT18101 Tamil - I ULH18101 Hindi - I 4 1 0 5 4 Language ULF18101 French - I ULE18101 English - I 4 1 0 5 4 UAF18101 Financial Accounting –I 4 1 0 5 4 Compulsory UAF18102 Principles of Management 4 1 0 5 4 Core UAF18103 Business Communication 4 0 0 4 4 Allied UAF18104 Managerial Economics 4 0 0 4 4 Supportive CAC Course (Internal Soft Skills 2 0 0 2 2 18101 Evaluation) Total 26 4 0 30 26 I YEAR - SEMESTER II Total Career Subject Subject title L T P of C Stream Title Code LTP ULT18201 Tamil – II ULH18201 Hindi – II 4 1 0 5 4 Language ULF18201 French - II ULE18201 English - II 4 1 0 5 4 UAF18201 Financial Accounting - II 4 1 0 5 4 UAF18202 Business Environment 4 1 0 5 4 Compulsory Banking Theory law and UAF18203 4 0 0 4 4 Core practice Allied UAF18204 Indian Economy 4 0 0 4 4 Supportive Course CAC18201 2 0 0 2 2 (Internal Quantitative Aptitude and Evaluation) Logical Reasoning – I 1 B.COM (A&F)-2018-2019 SRM(S&H) UNS18201 NSS Extension UNC18201 NCC 0 0 0 0 1 Activities UNO18201 NSO UYG 18201 YOGA Total 26 4 0 30 27 II YEAR SEMESTER – III Total Career Subject Subject title L T P of C Stream Title Code LTP Advanced Company UAF18301 4 1 0 5 4 Compulsory Accounts – I Core UAF18302 Legal System in Business 4 1 0 5 4 UAF18303 Marketing 4 1 0 5 4 Allied UAF18304 Business Statistics – I 4 1 0 5 4 UAF18E51 Financial Services Skill Based Fundamentals of 4 2 0 6 3 Elective 1 UAF18E52 Insurance Non-Major Open Elective – I 2 0 0 2 2 Elective 1 Supportive course Quantitative Aptitude and CAC18301 2 0 0 2 2 (Internal Logical Reasoning –II Evaluation) Total 24 6 0 30 23 2 B.COM (A&F)-2018-2019 SRM(S&H) II YEAR - SEMESTER IV Career Stream Subject Total Subject title L T P C Title Code of LTP Advanced Company UAF18401 4 1 0 5 4 Compulsory Accounts –II Core UAF18402 Corporate Finance 4 1 0 5 4 UAF18403 Goods and Services Tax 4 1 0 5 4 Allied UAF18404 Business Statistics-II 4 1 0 5 4 Skill Based UAF18E53 Sales Management 4 2 0 6 3 Elective 2 UAF18E54 Organizational Behaviour Non Major Open Elective – II 2 0 0 2 2 Elective 2 Supportive Verbal Ability and course (Internal CAC18401 2 0 0 2 2 Reasoning Evaluation) Total 24 6 0 30 23 III YEAR - SEMESTER V Career Stream Subject Total Subject title L T P C Title Code of LTP UAF18501 Practical Cost Accounting 4 1 0 5 4 Income Tax Law Theory & UAF18502 4 1 0 5 4 Compulsory Practice –I Core UAF18503 Financial Management 4 1 0 5 4 Investment Analysis and UAF18504 4 0 0 4 4 Portfolio Management Customer Relationship UAF18E01 Core Management 3 1 0 4 3 Elective I Human Resource UAF18E02 Management Core UAF18E03 Bank Credit Management 3 1 0 4 3 Elective II UAF18E04 Practical Auditing Supportive course (Internal UES18501 Environmental Studies 3 0 0 3 3 Evaluation) Total 25 5 0 30 25 III Year - SEMESTER VI Career Subject Total Subject title L T P C Stream Title Code of 3 B.COM (A&F)-2018-2019 SRM(S&H) LTP Management Accounting UAF18601 4 1 0 5 4 Compulsory and Practices Core Income Tax Law Theory & UAF18602 4 1 0 5 4 Practice – II Compulsory Computer Application in UAF18603 0 0 5 5 3 Core Lab Business-Tally Project work and Viva Project UAF18604 0 5 0 5 5 voce Entrepreneurial UAF18E05 Core Elective Development 3 1 0 4 3 -III Working Capital UAF18E06 Management Financial Derivatives and Core Elective UAF18E07 Risk Management 3 1 0 4 3 -IV UAF18E08 Research Methodology Supportive course CAC18601 Communication Skills 2 0 0 2 2 (Internal Evaluation) Total 16 9 5 30 24 Department of Corporate Secretaryship and Accounting Finance Program Educational Objectives (PEOs) PEO1. Ensure the graduates possess the necessary knowledge and skill-set to shine in their professional careers in commerce and other related fields. PEO2. Transforming the graduates into competitive & vibrant human resource by fine-tuning their professionalism, communication, leadership skills and socially responsible behavior. PEO3. Preparing the graduates to fit into the global standards & Industrial needs. PEO4. Inspire the Graduates to become entrepreneurs, leaders, or responsible officials in government machinery by providing hands on approach teaching- learning experience and technical know-how. PEO5. Encourage the graduates to be technically and professionally sound in managing all spheres of business units.. Student outcomes (SOs) The curriculum and syllabus for Bachelor degrees (2018) conform to outcome based teaching learning process. In general, FOURTEEN STUDENT OUTCOMES (a-o) have been identified and the curriculum and syllabus have been 4 B.COM (A&F)-2018-2019 SRM(S&H) structured in such a way that each of the courses meets one or more of these outcomes. Student outcomes describe what students are expected to know and be able to do by the time of graduation. These relate to the skills, knowledge, and behaviors that students acquire as they progress through the program. Further each course in the program spells out clear instructional objectives which are mapped to the student outcomes. a. An ability to apply knowledge of analyzingomncepts accounting, and basic sciences appropriate to the discipline b. An ability to analyze a problem, and identify and define the human and mechanical requirements appropriate to its solution c. An ability to understand, adapt and improve on global benchmarking practices in the concerned disciplines. d. An ability to function effectively on teams to accomplish a common goal e. An understanding of professional, ethical, legal, security and social issues and responsibilities f. An ability to communicate effectively with a range of audiences g. An ability to analyze the local and global impact of issues on individuals, organizations, and society h. Recognition of the need for and an ability to engage in continuing professional development i. An ability to use current techniques, skills, and tools necessary for commercial practices. j. An ability to use and apply current technical concepts and practices in the core accounting & commerce related disciplines k. An ability to identify and analyze user needs and take them into account in the selection, creation, evaluation, and administration of product or services l. An ability to effectively integrate IT-based solutions into the user environment m. An understanding of best practices and global standards and their application conforming to the global bench marking practices n. An ability to assist in the creation of an effective project plan. o. An ability to behave socially responsible way in the competitive globalised world without compromising on socially, ethically & environmental friendly practices. 5 B.COM (A&F)-2018-2019 SRM(S&H) 믁தல் ப쏁வம் Total 埁றி뿀ட்翁 எண் பாடம் L T P C LTP ULT18101 தமிழ் – I 4 1 0 5 4 பாட鏍தி翍ட鏍திꟍ ந ா埍க믍 Student Outcomes 1. இரண்டாயிரம் ஆண்翁காலத் தமிழின் ததான்மமமய뿁ம் வரலாற்மற뿁ம் அதன் வி폁மியங்கமை뿁ம் பண்பாட்மட뿁ம் e f h m n எ翁த்鏁மரப்பதாக இப்பாடத்திட்டம் அமமக்கப் பட்翁ள்ை鏁. 2. காலந்ததா쟁ம் தமிழ் இலக்கியம் உள்ைடக்கத்தி쯁ம், வ羿வத்தி쯁ம் தபற்ற மாற்றங்கள், அதன் சிந்தமைகள், அமடயாைங்கள் ஆகியவற்மற காலந்ததா쟁ம் எ폁தப்பட்ட e f h n இலக்கியங்கைின் வழியாகக் 埂쟁வதாகퟁம், தமாழியின் கட்டமமப்மபப் ꯁாிந்鏁 தகாள்வதாகퟁம் பாடத்திட்டம் வ羿வமமக்கப்பட்翁ள்ை鏁. 3. வாழ்வியல் சிந்தமைகள், ஒ폁க்கவியல் தகாட்பா翁கள், சமத்鏁வம், 毂ழ쮿யல் எைப் பல 埂쟁கமை மாணவர்க쿁க்埁 e f d n எ翁த்鏁மரக்埁ம் விதத்தில் இப்பாடத்திட்டம் உ쏁வாக்கப்பட்翁ள்ை鏁. அல埁 – 1 இக்காலக் கவிமதகள் - 1 1. பாரதியார் – கண்ணன் என் தசவகன் 2. பாரதிதாசன் – தமிழ்ப்தப쟁 3. அப்鏁ல் ர埁மான் – அவதாரம் 4. மீரா – கைퟁகள் +கற்பமைகள் = காகிதங்கள் 5. 鏁. நரசிம்மன் – மன்ைித்鏁வி翁 மகதை அல埁 – 2 இக்காலக் கவிமதகள் - 2 1. ராஜா சந்திரதசகர் – மகவிடப்பட்ட 埁ழந்மத 2. அைார் – தம쯁ம் சில இரத்தக் 埁றிப்ꯁகள் 3. 毁கிர்தராணி – அம்மா 4. நா.믁த்鏁க்埁மார் – 鏂ர் 6 B.COM (A&F)-2018-2019 SRM(S&H) அல埁 – 3 சிற்றிலக்கியம் 1. க쮿ங்கத்鏁ப் பரணி – தபா쏁தடக்மக வாள் எங்தக… ( பாடல் - 485) 2. அழகர்கிள்மை வி翁 鏂鏁 – இதமாய் மைித쏁டதை… (கண்ணி – 45) 3. நந்திக் கலம்பகம் – அம்தபான்쟁 வில்தலா羿தல்… ( பாடல் – 77) 4. 믁க்埂டற் பள்쿁 – பா뿁ம் ம쏁தஞ் தசழிக்கதவ… (பாடல் – 47) 5.埁ற்றாலக் 埁றவஞ்சி – ஓடக் காண்ப鏁தம… (பாடல் - 9) காப்பியங்கள் மணிதமகமல – உலகவறவி ꯁக்க காமத – “மா毁இல் வால்ஒைி! - இந்நாள் தபா쯁ம் இைங்தகா羿 தக翁த்தமை” . (28 அ羿கள்) அல埁 – 4 – தமிழ் இலக்கிய வரலா쟁 1) சிற்றிலக்கியம் - ததாற்ற믁ம் வைர்ச்சி뿁ம், 2) ꯁ鏁க்கவிமத - ததாற்ற믁ம் வைர்ச்சி뿁ம், 3) சி쟁கமத - ததாற்ற믁ம் வைர்ச்சி뿁ம், 4) ꯁதிைம் - ததாற்ற믁ம் வைர்ச்சி뿁ம், 5) உமரநமட - ததாற்ற믁ம் வைர்ச்சி뿁ம் அல埁 -5 தமாழிப்பயிற்சி : 1.