CHRIST (Deemed to be University) introduced the BCom (Strategic Finance Honours) programme in June 2018 as a three-year undergraduate degree programme that caters to commerce aspirants who desire to build their professional expertise in financial planning, analysis, control, decision support, and professional ethics – skills that are in demand by organizations around the world. The programme is divided into six semesters and is designed as per the Choice Based Credit System (CBCS) model curriculum prescribed by UGC. It includes core papers, discipline-specific electives, generic electives and skill enhancement courses. Discipline-specific electives offered in the fifth and the sixth semesters are in the following streams: Finance & Investment and Accounting & Auditing. Students are required to undertake research work (research article or report) during the fifth and the sixth semesters.

The BCom (Strategic Finance Honours) programme curriculum is benchmarked with the globally recognised Certified Management Accountant (CMA) certification curriculum awarded by the Institute of Management Accountants (IMA), which is a US-based worldwide association for accountants and financial professionals. The faculty panel for this programme includes professionals with CMA/CPA qualifications and industry experience. The assessment pattern shall be a blend of regular written examinations and online examinations aligned with the professional assessment pattern. This programme would help students pursue and complete the US CMA certification along with or after graduation. The IMA (USA) has awarded Endorsed School status to the BCom (Strategic Finance Honours) programme for meeting IMA’s Higher Education Quality Standards.

Students are also required to complete two inter-disciplinary open elective courses in diverse disciplines [Humanities / Sciences] during the first two years of the programme after regular class hours. Successful completion of two such courses is mandatory for obtaining the BCom (Strategic Finance Honours) degree. Each open elective course will enable students to earn two extra credits.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO2: Use accounting skills to analyse the financial position of business

PO3: Employ research-based skills to analyze, synthesize and interpret data

PO4: Apply knowledge of laws, regulations, and standards to comply with statutory requirements

PO5: Apply knowledge of basic concepts and theories in the field of economics, banking, insurance in business context

PO6: Evaluate various financing and investment strategies to meet the financial goals of individuals and businesses

PO7: Use knowledge of digital technology to mobilize resources and construct viable solutions to solve business problems

PO8: Communicate ideas, solutions or arguments to target audience through reports and presentations

PO9: Apply personal, interpersonal and societal skills in personal and professional interactions

Question Paper Pattern –MSE/CIA 2 and ESE (Other than integrated courses) (Max marks 50) (2020 Batch Onwards) 

Question paper pattern for online MSE/CIA 2 and ESE (Integrated Courses) (Max marks 50)

The Additional English course is offered as a second language course and seeks to introduce the students to the nuances of English literature in its varied forms and genres. The students who choose Additional English are generally proficient in the English language. Hence, instead of focusing on introducing them to language, challenging texts in terms of ideas, form, and technique are chosen. Additional English as a course is designed for students in place of a regional language. Non-Resident Indians (NRIs), foreign nationals and students who have not taken Hindi, Kannada, Tamil or French at the Plus 2 or Class XII levels are eligible to choose Additional English. The course is taught for students from different streams, namely, BA, BSc, BCom, and BBA in the first year and for BA, BSc and BCom (Regular) in the second year.

The first year syllabus is an attempt by the Department of English, Christ University to recognize and bring together the polyphonic Indian and Indian sub-continental voices in English in English translation for the Additional English students of the first year. This effort aims to familiarize the students with regional literatures in translation, Indian Writing in English (IWE) and literatures from Pakistan, Nepal and Srilanka, thereby, enabling the students to learn more about Indian culture and ethos through writings from different regions of the country. We have tried to represent in some way or the other the corners of India and the Indian sub-continent in this microcosmic world of short stories, poems and essays

There is a prescribed text bookfor the first year students, compiled by the Department of English, Christ University and intended for private circulation.

The first semester has a variety of writing from India, Pakistan and Nepal. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. An important addition to this syllabus is the preponderance of North-Eastern writing which was hitherto not well represented. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature.

The objectives of this course are

to expose students to the rich literary and cultural diversity of  Indian literatures

to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA

to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance

to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)

1.      Keki N Daruwala     “Migrations”

2.      Kamala Das            “Forest Fire”

3.      Agha Shahid Ali      “Snow on the Desert”

4.      Eunice D Souza       “Marriages are Made”

1.      Rabindranath Tagore    “Babus of Nayanjore”

2.      Ruskin Bond  “He said it with Arsenic”

3.      Bhisham Sahni       “The Boss Came to Dinner”

4.      N. Kunjamohan Singh    “The Taste of Hilsa”

5.      Mohan Thakuri                “Post Script”

1.      Mahatma Gandhi       “What is True Civilization?” (Excerpts from Hind Swaraj)

2.      Ela Bhatt                    “Organising for Change”

3.      Sitakant Mahapatra     “Beyond the Ego: New Values for a Global Neighborhood

4.      B R Ambedkar             “Waiting for A Visa”

The text book copy "Reading Diversity"

CIA 2: Mid-semester written exam for 50 marks

CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive            creative assignments that might help students engage with India as a cultural space. This is to be done keeping in mind the objectives and learning outcomes of the course.

Question Paper Pattern

Mid Semester Exam: 2 hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total                   50

Level of Knowledge: Conceptual and Working

Introduction – Need – loss of stock policy – preparation of statement to ascertain value of stock on the date of fire – Treatment of salvage – valuation of stocks prior to date of fire – calculation of GP Ratio when GP Ratio is not given – Treatment of Average Clause, Treatment of Abnormal items.

Level of Knowledge: Conceptual and Working

Hire Purchase - Meaning - Legal provisions, [including repossession, only theory] - Calculation of interest - when rate of interest and cash price is given - when cash price and total amount payable is given when rate of interest and installments amount are given but cash price is not given - Calculation of cash price under annuity method - Journal entries and Ledger accounts in the books of hire-purchaser and hire-vendor.

Installment system- Meaning - Difference between hire purchase and installment system (Theory only)

Level of Knowledge: Conceptual and Working

Concept of dependent branches, accounting aspects and Debtors system. Independent branches: Concept- Accounting treatment: important adjustment entries.

Level of Knowledge: Conceptual and Working      

Converting single entry into double entry system - steps in conversion - ascertainment of sales, purchases, stocks, cash and bank balances, capital etc - preparation of final accounts

Meaning of Automation, Automation in Accounting, Impact on Accountants and Industry, Tally, XBRL, Blockchain, Cloud Computing in Accounting, Big Data in Accounting, Robotic Process Automation in Accounting, recent innovations in Accounting: Connected Banking.

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Course Description:

The paper deals in detailed knowledge of the major commercial laws of the country. It aims at providing knowledge of the business laws applicable in India and the framework within which business houses are expected to function. As a prerequisite, students should be having a basic knowledge about concepts relating to laws and its amendments.

 Course Objective:

• To help students understand the concept of agreement and contract as contained in Indian Contract Act 1872 and its different aspects like essential elements of valid contract, different types of contract and breach of contract and its remedies.
• To make students aware of Law of Special contractssuch as contract of indemnity, guarantee, bailment and contract of agency.
• To familiarise the students about certain concept of Sale of Goods Act 1930 such as sale and agreement to sell, conditions and warranties and unpaid seller.
• To teach the different aspects of Consumer Protection Act 2019 such as unfair trade practices and restrictive trade practices.

Level of Knowledge: Conceptual

Introductions to interpretations of Statute (Bare Act and Legal Terminologies);a) Contract – meaning, characteristics and kinds b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality of objects. c) Void agreements d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract e) Contingent contracts f) Quasi - contracts

Level of Knowledge: Conceptual

a) Contract of Indemnity and Guarantee b) Contract of Bailment c) Contract of Agency

Level of Knowledge: Conceptual

Contract of sale, meaning and difference between sale and agreement to sell. b) Conditions and warranties c) Transfer of ownership in goods including sale by a non-owner d) Performance of contract of sale e) Un-paid seller – meaning, rights of an unpaid seller against the goods and the buyer.

Level of Knowledge: Conceptual

Objects of the Act, rights of consumer, definition – appropriate laboratory, consumer, compliant and complainant, consumer dispute, defect, deficiency, service and restrictive trade practice/unfair trade practice, consumer protection councils – central consumer protection council, state consumer protection council. Consumer grievance redressed machinery – national commission (functions/jurisdiction/powers/relief that can be granted under the act)

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

• To provide domain expertise and a comprehensive understanding to students on all aspects relating to business and factors affecting business (PESTLE).
• To make students understand about the different policies and company regulations.
• To acquaint students with analytical and critical thinking skills by teaching the techniques of environment scanning, business analysis and corporate strategies.
• To help students understand about the global and local business cultural environment and provide corporate awareness about social responsibility, ethics and governance.
• To develop problem solving and practical thinking skills by discussing various case studies related to factual business environment situation and to apply the knowledge in finding solutions for the same.

Level of Knowledge: Basic and Conceptual

Concept, Significance, and Nature of Business Environment – Internal, External, Micro and Macro; Environmental Analysis-Concept, Process, Limitation, Techniques of environmental analysis and Strategic Management (VRIO framework, Porter’s five force model, Need Gap analysis, SWOT Analysis, QUEST, Blue ocean Strategy and PESTLE).

Level of Knowledge: Basic and Conceptual

Economic Environment: Concept of Economic system, Objectives, Industrial policy 1991 (Industrial Licensing, Foreign Investment, Foreign Technology Agreements, Public Sector Policy and MRTP Act); NITI Aayog, Functions and initiative; Effect of recession on Business and remedies; Legal Environment: Company regulatory legislation in India, Competition Act and its salient features, FEMA, Monetary policy, Fiscal policy and Latest EXIM policy.

Level of Knowledge: Basic and Conceptual

Natural Environment: Meaning and significance, Natural environmental factors affecting business, The Environment Protection Act 1986; National Green Tribunal Act 2010; Paris Climate Agreement. Technological Environment: Innovation, Technological leadership and followership, Sources of technological dynamics, Technology and competitive advantage, Transfer of technology and its problems, Management of technology, Impact of technology on business and society (Artificial Intelligence and Augmented Reality, Big Data, Internet of Things).

Level of Knowledge: Basic and Conceptual

Political Environment: Three political institutions: Legislature, Executive and Judiciary, Brief note on Fundamental rights and Duties, Rationale and extent of state intervention, Role of Government – Regulatory, Promotional and Entrepreneurial, Government’s responsibility to business, Business’s responsibility to Government; Brief overview about Make in India and Start Up India. Socio-Cultural Environment: Corporate Social responsibility of business- Business Ethics and Corporate Governance, Social audit, impact of culture on business.

Level of Knowledge: Basic and Conceptual

Internationalization: Stages and Orientation, Modes of entry into international business; Benefits and problems from MNCs, New Foreign Direct Investment policy of India; World Trade Organization-Objectives and principles, implications for India; Trading Blocks-Meaning and types; International Political environment and associated risks; International Economic environment – recent trends in world trade in goods and services; Socio-Cultural complexities of international business; Legal Dimensions in International Business.

1. Francis Cherunilam, Business Environment, Mumbai: Himalaya publishing house. (Latest Edition)
2. S.K. Mishra, Economic Environment, Delhi: Himalaya publishing house. (Latest Edition)
3. K Chidambaram, Business Environment, Vikas Publications. (Latest Edition)

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Course Description

The approach of this paper is to study the behaviour of an economic unit and the analysis is generally static and in partial equilibrium with the framework. The modules incorporated in this paper deal with the nature and scope of economics, the theory of consumer behavior, analysis of production function and equilibrium of a producer, the price formation in different markets structures and the equilibrium of a firm and industry. As a prerequisite, the students should have basic knowledge about the concepts relating to micro economics.

Course Objective:

• To make students learn the basic economic concepts and theories of economics like consumer behavior, behavior of firms and market equilibrium.
• To develop the conceptual foundations and analytical methods used in micro economics;
• To develop among students the ability to understand and appreciate the economic theories and their application in real economic life.

Level of Knowledge: Conceptual

Ten principles of economics: How people make decisions, how people interact and how the economy as a whole works- Role of observations and theory in economics- Role of assumptions- Role of Economic models- Wants and resources; Problem of choice, Production Possibility Frontier; Opportunity cost; Basic economic problems common to all economies.

Level of Knowledge: Conceptual

Law of demand, Reasons for the downward slope of the demand curve. Exceptions to the law; Changes in demand; Elasticity of Demand- Degrees of price elasticity with diagrams; Factors determining price elasticity, methods of measurement. Income elasticity demand; Cross elasticity demand; Demand forecasting- Methods; Laws of supply, Changes in supply- Consumers, Producers and the Efficiency of the Markets: Consumer’s surplus (Marshall), Producer surplus and Market efficiency- Externalities and Market inefficiency- Public goods and common resources.

Level of Knowledge: Conceptual

Cardinal utility analysis; Law of diminishing marginal utility; Consumer’s surplus (Marshall), Ordinal utility analysis. Indifference curves- Properties, consumer’s equilibrium, Price effect, Income effect and substitution effect.

Level of Knowledge: Conceptual

Production function; Law of variable proportions; Laws of returns, Economies of scale; Producer’s Equilibrium with the help of iso-quants and iso-cost lines. Cost function- Important cost concepts. Short run and long run cost analysis (traditional theory) Modern theory of cost- Long run and short run. Revenue analysis. AR and MR.

Level of Knowledge: Conceptual

Market structure- Perfect competition, Price and output determination- Role of time element in market price determination. Monopoly- Price output determination, Price discrimination Monopolistic Competition. Price and Output determination. Selling costs. Product differentiation- oligopoly; Price determination (collusive pricing, price leadership).

2.     The Core Team (2017) The Economy: Economics for a Changing World, Oxford University Press

2.       Ramsfield, E. (2012). Micro Economics (IX ed.). New York: W.W Norton and company.

3.       Ray, N.C. (2014).An introduction to Microeconomics, Macmillan Company of India Ltd: New Delhi

4.       Samuelson, PA and W.D. Hague (2012).A textbook of Economic Theory. ELBS Longman group: London.

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

• To expose learners to a variety of texts to interact with
• To help learners classify ideologies and be able to express the same
• To expose learners to visual texts and its reading formulas
• To help learners develop a taste to appreciate works of literature through the organization of language
• To help develop critical thinking
• To help learners appreciate literature and the language nuances that enhances its literary values

• To help learners understand the relationship between the world around them and the text/literature
• To help learners negotiate with content and infer meaning contextually
• To help learners understand logical sequencing of content and process information

·         To help improve their communication skills for larger academic purposes and vocational purposes

·         To enable learners to learn the contextual use of words and the generic meaning

·         To enable learners to listen to audio content and infer contextual meaning

·         To enable learners to be able to speak for various purposes and occasions using context specific language and expressions

·         To enable learners to develop the ability to write for various purposes using suitable and precise language.

Common errors- subject-verb agreement, punctuation, tense errors 

1. Why We Travel-Pico Iyer

2. What Solo Travel Has Taught Me About the World – and Myself -ShivyaNath- Blogpost

sentence fragments, dangling modifiers, faulty parallelism,

Note taking

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

1. Violence in the name of God is Violence against God

By Rev Dr Tveit

2. Poem: Holy Willie's Prayer

By Robert Burns

Paragraph writing

Newspaper report

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

1.Long text:My Story- Nicole DeFreece

2. short text: Why You Should Never Aim for Six Packs

Essay writing

1.Long Text: Sir Ranjth Singh- Essay by SouravGanguly

2. Short text: Casey at the Bat-  Ernest Lawrence Thayer

Paraphrasing and interpretation skills

Visual Text: Before the Flood

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

French as a second language in the UG program. The method Génération A1 consists of a student's book and an activity book, both included in the digital manual. It consists of 6 units preceded by an initial section of 'Welcome'. The structure of each unit marks a real learning journey.

Course Objectives

·       To develop linguistic competencies and sharpen oral and written communicative skills

·       To familiarize learners to certain aspects of francophone civilization.

·       To enable learners to engage in simple everyday situations

 Lexicon – Countries and nationalities, domestic animals, days of the week

 Grammar -Subject pronouns, verbs ‘to be’ and ‘to have’, definite and indefinite articles

 Speech acts – Greeting, asking how one is

Lesson 2: Hello, my name is Agnes.

Lexicon – Months of the year, numbers 0-69, the family

Grammar – Formation of the feminine / plural, possessive adjectives

Speech acts -Introducing oneself and others, asking and saying dates

La cigale et la fourmis (The grasshopper and the ant)

Le renard et le corbeau (The fox and the crow)

A French movie

      2.  De Lafontaine, Jean. Les Fables de la Fontaine.

           Paris, 1668

Course Description: 

The detailed text book 'Samakaleen Hindi Kavitha” is a collection of Modern Hindi poems of leading writers of Hindi Poetry edited by Dr.N Mohanan.From the medieval poetry ' Kabir Ke Dohe and Sur ke pad 'is also included.By teaching business correspondence emphasis is being given to functional Hindi too. Hindusthani Music and TranslationPractice also have been included in this semester.

Course Objectives:

Students will be exposed toto read and analyse and appreciate poems by learning poetry. Through translation, students will be able to develop translation skills while translating from other languages and literature.. Business correspondence helps the students to enhance the functional aspects of the language. Students will be exposed to the world of poetry. Through translation, students can understand different languages, literatures and cultures of India

‘Samakaleen Hindi Kavitha’ (Collection of Poems) Ed by Dr N Mohanan, Rajpal and son's, New Delhi

Level of knowledge: Analytical

Gazal Ki Parampara and Pramukh kalakar

                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

Vyavasaik Patra Vyavhar (Business letters)                                

1. Mulya Suchi 
2. Adesh
3. Shikayathi
4. Bhugtan

Level of knowledge: Conceptual

Utbhav,Vikas aur paramparaein

Pramukh Sangeethkar-1.Bhimsen Joshi 2.Gulam Ali 3.Pandit Ravishankar 4. Bismillah Khan.

1. Kavya Sankalan - ‘Samakaleen Hindi Kavitha’ (Collection of Poems)Ed. by Dr. N Mohanan.

1. Abhinav Patra-Vyavahar -Dr.Paramanand Gupta

2. Vanijya Hindi By A.R.Narti1.A Hand Book of Translation Studies By Das Bijay Kumar

3. Anuvad Evam Sanchar – Dr Pooranchand Tantan, Rajpal and Son’s, Kashmiri Gate, New Delhi – 110006

4. Anuvad Vignan By Bholanath Tiwari

CIA-2(Mid semester examination)-50 marks

CIA-3(Digital learning-Creating article in Hindi Wikipedia )-20 marks

End sem examination-50 marks

The selected Poems are prescribed from 10 Century to 21 Century belong to old, Medieval and Modern period. The syllabus will extend the concerns of family, relationship, social justice and marginalized in the society. Through the prescribed text students can compose poems and able to make  understand of the language style, compositition of literature and the culture of that age. The prescribed short stories are exposed to the world of Kannada fiction particularly modern Kannada short stories.  Students are well versed in creative writings like Poetry, Play, short story Essays etc. 

1.      Pampa-Bharata Bahubali Prasanga

2.      Janna- Chitramapatre Ramate Naari

3.      Raghavanka- Purada Punyam Purusha Roopinde Pogutide

4.      Devaradasimayya  

5.      Basavanna  

6.      Akkamahadevei

7.      Allamaprabhu

8.      Urilingapeddi

9.      Purandara Dasa

10.  Kanakadasa

11.  Vadiraja  

 1.B.M.Shree- Kaarihrggadeya Magalu

 2.Bendre- Hakki Haarutide Nodidira

 3. Gopala Krishna Adiga- Neharu Nivruttaraguvudill

 4. G.S Shivarudrappa – Mumbai Jaataka

 5. T Yellappa- Avaru Mattu Naavu

 6. Muktayakka- Mooru Mukhagalu

        1.  Adipurana- Pampa

       2. Yashodhara Charite- Janna

       3. Harishchandra Kavya- Raghavanka

       4. Shree Sahitya- B M Shreekantaiah

2. Vachana Chandrike- L Basavaraju

3. Purandara Sahitya Darshana- S K Ramachandra Rao

CIA-1 - Test in the Google Class -20 Marks

CIA-2 Mid Semester Examination- 50 Marks

CIA-3 Submission in the Google Class - 20 Marks

End Semester Examination- 50 Marks

Shishupalavadha is considered one of the six model mahakavyas. It is based on an episode of the Mahabharata in which King Shishupala insults the hero-Lord Krishna, who beheads him in the ensuing duel. Comprising 20 cantos, the Shishupalavadha has a rich vocabulary that allegedly includes every known word in the Sanskrit language. The 19th canto, which is noted for its complexity, contains a stanza that is identical to the previous stanza if read backward.

Introduction  shlokas 1 to 60 Shishupalavadha is considered one of the six model mahakavyas. It is based on an episode of the Mahabharata in which King Shishupala insults the hero-Lord Krishna, who beheads him in the ensuing duel. Comprising 20 cantos, the Shishupalavadha has a rich vocabulary that allegedly includes every known word in the Sanskrit language. The 19th canto, which is noted for its complexity, contains a stanza that is identical to the previous stanza if read backward.

sandhi prakaranam and lakaras

Translation of given passage from english to Sanskrit

writing a compoosition in Sanskrit on the given topics 

2)      Sanskrit Grammar Translation from English to Sanskrit by M.R. Kale

3)      Sanskrit Grammar Kannada version by Hegde.        

CIA 2 Mid semester examinations

CIA 3 Wikipedia assignments

Poems of Bharatiyar and Bharatidasan and poems by women poets with feminine sensibilities  will initiate the students into the modern period with all its complexities. The short stories by Ambai offers a matured vision of life through a varied characters and situatins. A new concept, Cultural Studies, will take the students beyond prescribed syllabus to include music, theatre, painting and films out of whcih the art form of music is taken up for the first semester.

1. Kannan yen sevagan

2. Kannan yen kozhandhai

3. Kannan yen vilayatu pillai

4. Kannan yen kadhalan

5. Kannan yen kadhali

1. Kadal

2. Kundram

3. Nyaairu

4. Aal

5. Chittrur

Prose including reference to contemporary literary issues

1. Oru karupu silanthi udan oru iravu- Ambai

Cultural studies, Indian festivals

1.Ottadai -Thamarai

2. Kapinaani thozhudhal- Ponmani vairamutu

3. Yendhan tozha- Subhathra

4. Kadal konda pen puram- Andal priya dharshini

5. Pen- P. Kalpana '

Pira mozhi chorkal

Isai

Malliga, R et al (ed).Thamilppathirattu I.Bangalore: Prasaranga,2011

     ‘Oru Karuppuchilanthiyudan Or Iravu’ by Ambai,

      published by Kalachuvadu Publications, Nagercoil, 2014

 Varadarajan, Mu.  Thamil Ilakkia Varalaru . New Delhi:Sahitya Akademi, 2008

 Sivathambi, Ka.Thamil Sirukathaiyin Thorramum Valarchiyum.Coimbatore: NCBH, 2009

 Ragunathan,C.Bharathi: Kalamum Karuthum, Chennai:NCBH, 1971

Ramakrishnan S 100 Sirantha Sirukathaigal, Chennai: Discovery Books, 2013

The second semester has a variety of writing from India, Pakistan and Srilanka. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature.

The objectives of this course are

to expose students to the rich literary and cultural diversity of  Indian literatures

to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA

to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance

to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)

1.      Jayanta Mahapatra    “Grandfather”

2.      Meena Alexander    “Rites of Sense”

3.      K.Satchidanandan      “Cactus”

4.      Jean Arasanayagam   “Nallur”

1.      Temsula Ao             “The Journey”

2.      A. K Ramanujan       “Annaya’s Anthropology”

3.      Sundara Ramswamy   “Waves”

4.      Ashfaq Ahmed            “Mohsin Mohalla”

5.      T.S Pillai                      “In the Floods”

1.      Salman Rushdie        “Gandhi Now”

2.      Amartya Sen             “Sharing the World”

3.      Suketu Mehta            “Country of the No”

4.      Rahul Bhattacharya     “Pundits From Pakistan” (An Excerpt)

CIA 1: Classroom assignment/test for 20 marks keeping in tune with the course objectives and learning outcomes.

CIA 2: Mid-semester written exam for 50 marks

CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive            creative assignments that might help students engage with India as a cultural space. This is to be done keeping in tune with the course objectives and learning outcomes.

Question Paper Pattern        

Mid Semester Exam: 2 Hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

End Semester Exam: 2 hrs

Section A: 5 x 5 = 25

Section B: 5 x 15= 75

Total                   100

Course Description:

This course provides comprehensive understanding of corporate accounting practices and presentation of financial statements as per legal requirements in organizations. It provides an overview of the corporate practice in maintaining the books as per accounting standards especially in company final accounts, valuation of shares, holding company accounting etc. As a pre-requisite, students must have basic knowledge about the concepts relating to finance and accounts.

 Course Objective:

·         To provide comprehensive understanding of all aspects relating to corporate accounting practices and presentation of financial statements in organizations.

·         To enable the students to understand the procedure of preparing the accounts of corporate enterprises with the help of the principles and regulations governing the same.

·         To acquaint students with the legal formats and procedures pertaining to buyback and redemptions of preference shares and debentures.

·         To develop the skills required in the valuation of goodwill and shares of Companies.

·         To familiarize students with the preparation of consolidated balance sheet of holding company and its subsidiary company.

Level of Knowledge: Conceptual and working

Bonus shares - circumstances for issue of bonus shares - SEBI guidelines for issue of bonus shares - Accounting Treatment for Bonus shares - Buy-back of shares – advantages - Accounting entries in buy-back of shares - equity shares with differential rights, accounting for employee stock option. Right issue – Meaning, computation of rights and accounting entries.

Level of Knowledge: Conceptual and working

Meaning of debentures – Types of debentures - Redemption of debentures- Methods of redemption – problems on conversion method -problems on buying own debentures from open market (including ex-interest and cum interest quotations) – problems on redemption using sinking fund method.

Level of Knowledge: Conceptual and working

Valuation of Goodwill – Meaning of Goodwill – Need for Valuation of Goodwill – Factors Affecting Valuation of Goodwill – Methods of Valuation – Average Profit Method – Super Profit Method – Annuity Method-Capitalization Method-Valuation of Shares – Need for Valuation –Factors Affecting valuation of Shares- Net Asset Method – Yield Method – Fair Value – Return on Capital Employed – Price Earning Ratio Method - Simple Practical Problems

Level of Knowledge: Conceptual and working

Meaning of Holding & Subsidiary Company – Need for Consolidation of Balance Sheet of Holding and Subsidiary Company – Preparation of consolidated financial statements as per Ind AS 110 - Calculation of Cost of Control – Minority Interest –Treatment of Unrealized Profit on stock and assets- Revaluation of Assets and Liabilities- Inter Company Owing - Preference shares - Issue of bonus Shares by Subsidiary Company -Proposed Dividend –Preparation of consolidated balance sheet with one subsidiary company – Impairment of Goodwill as per Ind AS 36 (Concept only).

1.      Anil Kumar, Rajesh Kumar (2017).Corporate Accounting. Mumbai: Himalayan Publishing House /Student Edition,

2.      M.C. Shukla, T.S. Grewal & S.C. Gupta (2017).Advanced Accountancy. New Delhi:S. Chand & Company        Ltd.

3.      R.L. Gupta & M. Radhaswamy(2017). Advanced Accountancy. New Delhi:Sultan Chand & Sons.

4.      Dr. Maheshwari S.N & Dr. Maheshwari S.K (2017). Advanced Accountancy Vol.1, Vol.-2. New Delhi:            Vikas Publishing House Pvt. Ltd

5.      Mukerjee&Hanif, Modern Accountancy (2017).New Delhi: Tata McGraw Hill.

6.      S.K. Paul, Accountancy, (2017). New Delhi: New Central Book Agency (P) Ltd.

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Course Description:

Management accountants should be able to understand, plan and execute the information required to prepare a company’s overall strategy, short-term and long-term goals. The goal of this course is to help the student understand strategic planning, basic budgeting concepts and forecasting techniques. It also describes tools that incorporate both financial and non-financial measures to aid an organization in matching it’s planning to its overall strategy.

Course objective:

This course aims at covering section B and C of CMA part 1 exam. This course enables the students to get a working knowledge on financial planning, budgeting and top-level profit analysis, cost and variance analysis and performance evaluation.

Level of Knowledge: Conceptual and working

Analysis of external and internal factors affecting strategy - Long-term mission and goals - Alignment of tactics with long-term strategic goals - Strategic planning models and analytical techniques - Characteristics of successful strategic planning process

Level of Knowledge: Conceptual and working

Operations and performance goals - Characteristics of a successful budget process - Resource allocation - Forecasting techniques (Regression analysis, learning curve analysis, Expected value) - Annual business plans (master budgets) - Project budgeting - Activity-based budgeting - Zero-based budgeting - Continuous (rolling) budgets - Flexible budgeting

Level of Knowledge: Conceptual and working

Annual profit plan and supporting schedules - Operational budgets - Financial budgets - Capital budgets - Pro forma income statement - Financial statement projections - Cash flow projections

Level of Knowledge: Conceptual and working

Comparison of actual to planned results - Use of flexible budgets to analyse performance - Management by exception - Use of standard cost systems - Analysis of variation from standard cost expectations

Level of Knowledge: Conceptual and working

Product profitability analysis - Business unit profitability analysis - Customer profitability analysis - Return on investment - Residual income - Investment base issues - Key performance indicators (KPIs) - Balanced scorecard - Responsibility centers and reporting segments

Wiley CMA excel Learning System, Part 1: Financial Reporting, Planning, Performance & Control

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Course Description:

Management accountants should be able to understand the various costing systems that can be used to monitor a company’s costs and provide management with information it needs to manage the company’s operations and performance. Student should also understand the manner in which a corporate governance structure provides oversight and monitoring of an organization’s actions, policies, and decisions; several interrelated approaches to establishing control: the assessment and management of risks; process of internal auditing and responsibilities of auditors; and, measures taken to ensure appropriate system controls.

Course objectives:

• This course aims at covering section D, E and F of the Part 1 of the CMA Exam. This course is taught to
• To give concepts of cost behavior
• To give working knowledge about costing systems
• To give working knowledge about supply chain management
• To give conceptual understanding of technology and analytics

Level of Knowledge: Conceptual and working

Cost behaviour and cost objects - Actual and normal costs - Standard costs - Absorption (full) costing - Variable (direct) costing - Joint and by-product costing

Level of Knowledge: Conceptual and working

Job order costing - Process costing - Activity-based costing - Life-cycle costing - Fixed and variable overhead expenses - Plant-wide versus departmental overhead - Determination of allocation base - Allocation of service department costs

Level of Knowledge: Conceptual and working

Lean manufacturing - Enterprise resource planning (ERP) - Theory of constraints and throughput costing - Capacity management and analysis - Value chain analysis - Value- added concepts - Process analysis - Activity-based management - Continuous improvement concepts - Best practice analysis - Cost of quality analysis - Efficient accounting processes

Level of Knowledge: Conceptual and working

Internal control structure and management philosophy - Internal control policies for safeguarding and assurance - Internal control risk Managing the Risk of Fraud (ISO31000)- Corporate governance - External audit requirements - Internal auditing - Systems Control and Security Measures General accounting system controls - Application and transaction controls - Network controls Backup controls - Business continuity planning

Level of Knowledge: Conceptual and working

Information systems – Accounting information systems – Enterprise resource planning systems – Enterprise performance management systems – Data governance – Data policies and procedures – life cycle of data – controls against security breaches – Technology enabled finance transformation – system development life cycle – process automation – innovative applications - Data analytics – Business intelligence – Data mining – Analytic tools – Data visualization

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

For Core and DSE courses Internal Assessment and End Semester