ALAGAPPA UNIVERSITY, KARAIKUDI NEW …...Aware of accounting for amalgamation, absorption, External...
Transcript of ALAGAPPA UNIVERSITY, KARAIKUDI NEW …...Aware of accounting for amalgamation, absorption, External...
ALAGAPPA UNIVERSITY, KARAIKUDI
NEW SYLLABUS UNDER CBCS PATTERN (w.e.f. 2017-18)
M.Com. - PROGRAMME STRUCTURE
Sem.
Course Code
Name of the Course
Cr. Hrs./ Week
Max. Marks Int. Ext. Total
I
7MCO1C1 Core – I – Principles of Management
5 6 25 75 100
7MCO1C2 Core – II– Advanced Corporate Accounting
5 6 25 75 100
7MCO1C3 Core– III – Marketing Management
5 6 25 75 100
7MCO1C4 Core – IV- Advanced Cost Accounting
5 6 25 75 100
7MCO1E1/ 7MCO1E2
Elective–I-A) Modern Banking (or) B) Labour Legislation
4 6 25 75 100
Total 24 30 - - 500
II
7MCO2C1 Core – V- Research Methodology 5 6 25 75 100
7MCO2C2 Core – VI – Investment Management
5 6 25 75 100
7MCO2C3 Core – VII – Management Accounting
5 6 25 75 100
7MCO2C4 Core – VIII– Computerised Accounting
5 6 25 75 100
7MCO2E1/ 7MCO2E2
Elective–II-A)Services Marketing (or) B) Retail Marketing
4 6 25 75 100
Total 24 30 - - 500
III
7MCO3C1 Core – IX- Direct Taxes 5 6 25 75 100
7MCO3C2 Core – X –Advanced Business Statistics
5 6 25 75 100
7MCO3C3 Core – XI – Financial Services And Markets
5 6 25 75 100
7MCO3C4 Core – XII– Human Resource Management
5 6 25 75 100
7MCO3E1/ 7MCO3E2
Elective – III A) Portfolio Management (or) B) E – Commerce
4 6 25 75 100
Total 24 30 - - 500
IV
7MCO4C1 Core – XIII- Special Accounting 5 8 25 75 100
7MCO4C2 Core – XIV – International Business Environment
5 7 25 75 100
7MCO4E1/ 7MCO4E2
Elective – IV A) Insurance Management (or) B) Indirect Taxes
4 7 25 75 100
7MCO4E3/ 7MCO4E4
Elective – V A) Financial Management (or) B)Entrepreneurship Development
4 8 25 75 100
Total 18 30 - - 400 Grand Total 90 120 - - 1900
PROGRAMME OUTCOME-2017-18
PO – 1: After completing two years for Master of Commerce (M.Com) program, students
would gain a thorough grounding in the advanced knowledge of Commerce and Finance.
PO – 2: Curriculum focused a number of specializations and practical exposures which would
equip the student to face the modern-day challenges in today’s commercial world.
PO -3 The all-inclusive outlook of the course offer a number of value based and job oriented
courses ensures that students are trained into up-to-date. In advanced accounting
courses beyond the introductory level, affective development will also progress to the
valuing and organization levels.
PROGRAM SPECIFIC OUTCOME (PSO)
PSO – 1: Learners will be able to recognise features and roles of businessmen, entrepreneur,
managers, consultant, which will help learners to possess knowledge and other soft
skills and to react aptly when confronted with critical decision making.
PSO – 2: Learners will be able to prove proficiency with the ability to engage in competitive
exams like CA, CS, ICWA and other courses.
PSO – 3: Leaners will acquire the skills like effective communication, decision making,
problem solving in day to day business affaires
PSO – 4: Learners will involve in various co-curricular activities to demonstrate relevancy of
foundational and theoretical knowledge of their academic major and to gain
practical exposure.
PSO – 5: Learners can also acquire practical skills to work as tax consultant, audit assistant
and other financial supporting services.
PSO – 6: Learners can also acquire practical skills to work as tax consultant, audit assistant
and other financial supporting services.
PRINCIPLES OF MANAGEMENT
COURSE CODE: 7MCO1C1
Course Description:
This course aims to develop analytical knowledge on the business Management
and to make the students to understand the elements of effective Management.
The objective of the course is to impart knowledge on Principles of Management
and various laws relating to business.
Course Objective:
To enable the students to know the theories/concepts about management. This
course includes functions of Planning, Organization, Directing, and Controlling of
business Management. On successful completion of this course, the students will
get an opportunity to examine and apply appropriate theories/concepts about
managing in business effectively
Course Outcomes
To develop knowledge about evolution of management thoughts
To better understanding of planning and decision making
To give an idea about organisation structure and different types of organisation
To make them familiarize with Principles of Direction and Theories.
ADVANCED CORPORATE ACCOUNTING
COURSE CODE: 7MCO1C2
Course Description
Students will know the concept of accounting for companies and they understand the
preparation, analysis and interpretation of companies financial result.
Course Objectives
Students completing the course will be able to
a. Understand the characteristics of limited companies
b. They will know the different types and kinds of Debentures.
c. They are able to prepare properly balance sheet of a limited company.
d. Aware of accounting for amalgamation, absorption, External and Internal reconstruction
and preparation of consolidated balance sheets.
e. They will be able to identify the various methods of valuation of goodwill and shares and
liquidation of companies.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2.Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
a. The above three books are prescribed texts for fifth semester.
b. The core objectives of the above prescribed texts are :
1. Accounting Knowledge, to analyse and evaluate the concepts gathered from the
lecture.
2. Problem solving technique understands clearly throughnarration of problems
andsolutions.
3. To motivate the importance of company accounts in modern world.
MARKETING MANAGEMENT
COURSE CODE: 7MCO1C3
Course Description
These courses covers the various concepts of the elements of marketing mix and
provide basic knowledge about the concepts, principles, tools and techniques of
marketing and expose the students to the latest trends in marketing.
Course Objective
The objective of the course is to familiarize the students with the basic concepts
andprinciples of marketing and to develop their conceptual and analytical skills to
be able tomanage marketing operations of a business firm. The objective of this
course is to explore the various sectors in marketing industry and to develop
entrepreneurial skills.
Course Outcomes
The modern marketing concepts and evaluation
The consumer behavior
To analyze the product and price
Analyze the promotion mix
Describe the Demonstrate ethical and socially responsible behaviour.
ADVANCED COST ACCOUNTING
COURSE CODE: 7MCO1C4
Course Description
To familiarize students with the basic concepts of cost and various methods and
techniques of costing.
Course Objectives
Students completing the course will be able to
f. Understand the characteristics of cost accounting
g. They will know the differences of cost and financial accounts.
h. They aware of Purchase procedures and Maintenance of stores like minimum level,
maximum level, reorder level and Economic Ordering quantity
i. Develop the knowledge about remuneration and incentives.
j. They will be able to identify the various methods of overheads and job costing.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1.Cost accounting : SP.Jain and KL. Narang,Kalyani Publishers.
2.Cost accounting : Das Gupta, Sultan Chand &Sons
3.Cost accounting : R.S.N.Pillai and Bhagvathi, S.Chand&Co.,
4.Cost accounting : S.P. Iyengar, Sultan Chand &Sons
c. The above four books are prescribed texts for fifth semester.
d. The core objectives of the above prescribed texts are :
1. Aimed to familiarize the concept of cost accounting
2. Helps to gather knowledge on preparation of cost sheet in its practical point of view
3. To introduce the concept of overhead cost
4. To facilitate the idea and meaning of material control with pricing methods
MODERN BANKING
7MCO1E1
Course Description
In the current dynamic environment, individuals, to attain their professional growth and
development, need not only education but also their professional skills. The aim of this
certification program is to hone the professionalbanking skills of the individuals by training them
on Banking domain and usage of banking application software. The Program is designed to teach
the concepts of modern day banking operations. The program would encapsulate all the key
aspects of modern banking system among the participants.
Course Objectives
Introduce the Modern Banking System and Practices to the learners. Develop an in-depth
knowledge of the operational processes of modern banking system. Familiarize learners with the
vital banking functions and various banking operations required for smooth functioning of a
bank.The aim of this certification program is to hone the professional banking skills of the
individuals by training them on Banking domain and usage of banking application software. The
Program is designed to teach the concepts of modern day banking operations.
Course Outcome (COs)
This course would familiarize the students with all aspects of bank operations including
savings, loans, operations and audit functions. The program would encapsulate all the key
aspects of modern banking system among the students. Understand the numerous aspects of e-
banking. Understand the various types of customer accounts and how they function. Understand
the insurance sector and the various issues related to it
Texts Prescribed
1. Varshney and Sundaram, Banking and financial system of India,
2. Sultan Chand Sekar, Banking theory & practice, Vikas Publishing House
3. Gordan and Natarajan, Banking theory, law & practice, Himalaya Publishers
LABOUR LEGISLATION
7MCO1E2
Course Description: Students will know the concept of labour legislation and they understand
the labour regulations
Course objective: To help the students to understand the basic laws related with industries and
various benefits of workers in labour legislation.
Course Outcome (COs):
Texts Prescribed:
Books for Reference:
1. Labour Law : M.R.Srinivasan,Margham, Publications.
2. Business Law : R.S.N Pillai and BhagavathiS.Chand&Co.,
a. The above two books are prescribed texts for second semester.
b. The core objectives of the above prescribed texts are :
1. Make the students understand about The Factories Act, 1948
2. Develop knowledge on types of offences and penalties ‘and trade unions act
3. To help the students to understand the concept of minimum wages act 1948 and employees
insurance act 1948
4. Make the students understand about The Workmen’s Compensation Act, 1923
5. To equip the students with proper knowledge about The Employees’ Provident Funds Act,
1952
RESEARCH METHODOLOGY
7MCO2C1
Course Description
The course is to introduce the concept of Methodology of Business Research. The
methodology of formulation of research problems, development of scales and of employing
sampling is dealt. The art and science of designing and applying the different tools of data
collection, data quality enhancement, tabulation and presentation, etc are presented. The
culmination of any research is the Report Writing.
Course Objectives
Students completing the course will be able to
1. To read and understand a variety of empirical research papers using different techniques, so
as to develop awareness of possible solutions to problems that the learner may encounter as
independent researchers in the future.
2. To formulate a research problem in terms of Research Question, Objectives and hypotheses
and design a step-by-step approach to handle the further.
3. To develop measurement tools for behavioral or social or economic phenomena relevant to
the research problem.
4. To familiarize the learners with concepts and techniques of sampling and go about with
sampling for a research problem.
5. To design research data collection tools and using the same for data collection and to make
the data thus collected properly presented fit for analysis.
6. To deal with the requisites and mechanics of writing a research report with appropriate
structuring, analytical reasoning, interpretative relevance and summary of major revelations
so as to make a good reading.
Course Outcome (COs)
Texts Prescribed-Booksfor Reference
1. Research Methodology –C.R.Kothari
2. Research Methodology – P.Ravilochanan, Margham Publications
3. Business Research Methods – Emory
4. A Guide to Projects - P.Ravilochanan, Margham Publications.
e. The above four books are prescribed texts for second semester.
f. The core objectives of the above prescribed texts are :
1. Choose a research problem and device a design to probe and solve it independently.
2. Design Measurement tools with a fair degree of Validity and Reliability to study even
phenomena for which no measures are readily available.
3. Decide on the appropriate sampling for research problem and go about executing the same
with minimal sampling and non-sampling errors.
4. Decide the method of data collection, design the data collection tools there-for, execute the
data collection work and ensure the data are fit for analysis with appropriate editing,
corroboration, reduction and sanitization.
5. Develop a research report that fulfills the objectives set forth, answers the research questions
and meets the standards of a good research report.
INVESTMENT MANAGEMENT
7MCO2C2
Course Description
The course is to introduce the concept of Investment and goals of an Investment
management. The return and risk analysis and valuation of investment are dealt in this course.
Portfolio management, mutual funds and efficient market hypothesis are presented in well
manner.
Course Objectives
Students completing the course will be able to
k. Understand the investment process and differentiate investment gambling and
speculative.
l. To indentify the various investment avenues available for investor.
m. They will differentiate fundamental analysis and Technical analysis
n. Aware of Portfolio concept and construction, Mutual funds and Random walk theory.
o. They will be able to identify the various methods of Derivative Investments.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Investment Management – B. K Bhalla
2. Investments- Bodie, Kane and Marcus
3. Investments – William Sharpe, Alexander and Bailey
g. The above three books are prescribed texts for second semester.
h. The core objectives of the above prescribed texts are :
I. To help them to understand security analysis
II. To create an awareness about risk and return of different investments
III. To enlighten the evolution of securities and derivatives
IV. To make them understand the investment decisions and portfolio performance
MANAGEMENT ACCOUNTING
7MCO2C3
Course Description
To introduce students to the various tools and techniques of management Accounting. To
enlighten students on Financial Statement Analysis with the emphasis on the preparation of fund
flow and cash flow statement.
Course Objectives
Students completing the course will be able to
p. Understand the concept of Management Accounting and comparison of cost and
management accounting.
q. They will know the accounting ratios and analysis of liquidity, profitability and solvency.
r. They prepare Fund Flow and Cash Flow Analysis
s. Aware of budgetary control and preparation of various types of budgets.
t. They will be able to prepare standard costing and variance analysis.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Principles of Management Accounting – S.N.Maheswari,Sultan
Chand&Sons.
2. Management Accounting – Hingo rani &Ramanathan, Sultan
Chand&Sons.
3. Management Accounting – Guru Prasad Murthy,Himalaya
Publications.
The above three books are prescribed texts for sixth semester.
i. The core objectives of the above prescribed texts are :
4. To enlighten the students thought and knowledge on management Accounting.
5. Helps to give proper idea on financial statement analysis in practical point of view.
6. To provide knowledge about budget control keeping in mind the scope of the concept.
7. To develop the know-how and concept of marginal costing with practical problems.
COMPUTERISED ACCOUNTING
COURSE CODE: 7MCO2C4
Course Description:
The course is to familiarize the students with the innovations in information
technology and now it affects business.
Course Objective:
This course is aimed at developing software skills among the students, so that the
students can handle these software’s after their studies. This course deals with the
fundamentals of Tally ERP 9. This course is designed to impart the techniques of
computerized accounting and the computerized auditing practices.
Course Outcomes: The learners should be able to:
This course covers the basic financial statement analysis with the help of
computers, preparing the accounting information to various agencies and
developing a computer environment for auditing. After the successful completion
of the course the student must be aware of concepts and utilization of computer in
day to day life.
Generating the report of journal
Generating the report on cash book
Generating the report on profit and losing account
Generating the report on balance sheet
SERVICE MARKETING
COURSE CODE: 7MCO2E1
Course Description:
To enhance the horizon of knowledge in various fields of relationship
management, merchandising and facilities, sales and value handling, strategic
options in retailing through retail concept and trend.
Course Objective
The objective is to familiarize the students with the principles of marketing and
focus them towards Service Marketing.
Course Outcomes
Identify the product of your choice and describe in which stage of the
product life cycle it is positioned.
Suggest strategies for development of a new product.
Study of Consumer Behaviour for a product of your choice.
Develop an Advertisement copy for a product.
Prepare a chart for distribution network for different products
Serve to consumers and rectify their doubts
Marketers are full fill their consumers’ basic thinks from their service.
RETAIL MARKETING
COURSE CODE: 7MCO2E2
Course Description:
To enhance the horizon of knowledge in various fields of relationship
management, merchandising and facilities, sales and value handling, strategic
options in retailing through retail concept and trend.
Course Objective
The objective is to familiarize the students with the principles of marketing and
focus them towards Retail Marketing.
Course Outcomes
Identify the product of your choice and describe in which stage of the
product life cycle it is positioned.
Suggest strategies for development of a new product.
Study of Consumer Behaviour for a product of your choice.
Develop an Advertisement copy for a product.
Prepare a chart for distribution network for different products.
DIRECT TAX COURSE CODE: 7MCO3C1
Course Description
This subject is to make the students to understand the computation of Taxable
Income and Tax Liability of individuals.
Course Objective
To impart basic knowledge and equip students with application of principles and
provisions Income-tax Act, 1961 amended up-to-date.
Course Outcomes .
Update the current finance tax planning
To know the provisions of Income tax act
To introduce the basic concept of Income Tax
Study various heads of incomes
In order to familiarize the different know-how and heads of income with its
components
It helps to build an idea about income from house property and salary
income.
Analyze the profit and gain from business or profession
To identify the various other serious of income and capital gain
ADVANCED BUSINESS STATISTICS
COURSE CODE: 7MCO3C2
Course Description
The course is to train the learners in the application of statistical tools for
Description, Association, Testing and Interpretation of business / economic/
commercial /managerial phenomena.
Course Objectives
To read and understand a variety of empirical research papers using different
techniques, so as to develop awareness of possible solutions to problems that the
learner may encounter as independent researchers in the future and to develop
measurement tools for attitudinal/ behavioral or social/ economic /business /
economic phenomena relevant to the research problem.
Course Outcomes
Decide on the appropriate sampling for research problem and go about
executing the same with minimal sampling and non-sampling errors/.
Decide the method of data collection, design the data collection tools there-for,
execute the data collection work and ensure the data are fit for analysis with
appropriate editing, corroboration, reduction and sanitization.
To analyse the various methods of theoretical probability distribution
To familiarize the correlation methods and regression analysis
To study the advanced application oriented tests – F , test and Anova
FINANCIAL SERVICES AND MARKETS
7MCO3C3
Course Description
The course is to introduce the concept of financial system. The stock market and online
trading of shares are dealt in this course.
Course Objectives
Students completing the course will be able to
1. Understand the call money market and treasury bills markets
2. To indentify the various functions of stock exchange.
3. They will know the importance of venture capital
4. Aware of factory and depository system.
5. They will be able to identify the various methods of global financial market.
Course Outcome (COs)
Texts Prescribed
Books for Reference
1. L.M. Bholey – Financial Markets and Institutions
2. M.Y. Khan – Indian Financial Theory and Practice 3. E. Gordan and K. Natarajan – Emerging Scenario of Financial Services
The above three books are prescribed texts for second semester.
The core objectives of the above prescribed texts are :
I. To help them to understand the certificate of deposits
II. To create an awareness about sensex and nifty
III. To enlighten the evolution of securities and depository systerm
IV. To make them understand the foreign exchange market.
HUMAN RESOURCE MANAGEMENT
7MCO3C4
Course Description
The course is to introduce the concept of Human Resource Management. The course
consists of Human Resource Planning, Recruitment, Selection, Training and Development, job
analysis and Job evaluation.
Course Objectives
Students completing the course will be able to
1. To read and understand the concept of Human Resourse Management, managerial and
operating functions of HRM.
2. To formulate a Human Resource Planning and understand the need and strategies of labour
retention.
3. To develop measurement tools for Recruitment and Selection of Personnel.
4. To familiarize the learners with concepts and methods of training and career development.
5. To design the requisites of a good appraisal plan.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
j. K. Aswathappa, Human Resource and Personnel Management, Tata McGraw Hill
Publishing Company Ltd., New Delhi.
k. P.C. Tripathy – Personnel Management, Sultan Chand and Sons, New Delhi.
l. K. Rakesh Chopra, Managing Human Resources, V.K. Publishing House, Bareilly.
m. V.S.P. Rao, Human Resource Management, Excel Books, Delhi.
n. The above four books are prescribed texts for second semester.
o. The core objectives of the above prescribed texts are :
a. To aiming to enable the students in Human Resources Management
b. To introduce the students about placement and training
c. To facilitate the knowledge about performance appraisal and different
methods
d. To provide an idea about different compensation policies.
PORTFOLIO MANAGEMENT
COURSE CODE: 7MCO3E1
LEARNING OBJECTIVES
Value assets such as stocks and bonds.
Manage investment portfolios.
Optimally diversify portfolios.
Allocate investments into stock and bond portfolios in accordance
with a person's risk preferences.
Figure out when a trading account at a brokerage firm will receive a
margin call.
Measure the riskiness of a stock or a portfolio position.
Adjust the value of an asset to take into account the riskiness of the
asset.
Understand and critically evaluate investment advice from brokers
and the financial press.
LEARNING OUTCOMES
Analyze and evaluate financial markets, how securities are traded,
mutual funds, investment companies, and investor behavior.
Construct optimal portfolios and illustrate the theory and empirical
applications of asset pricing models.
Explain macro and industry analysis, equity valuation, financial
statement analysis and technical analysis.
Analyze bond prices and yields and fixed-income portfolios.
Explain what options and futures are and their use as hedging
instruments.
4MCO3E2E-COMMERCE
4MCO3E2
Course Description
The course is to introduce the concept of E-Commerce. The course consists of Role of
Internet Uses, opportunities and challenges offered by E-Commerce, WEB Based Business.
E- COMMERCE
Course Objective: on successful completion of the course the students should have:
1. Learnt to analyze the business model of firm, and determine the role that the internet (and
related technologies) can play to support or even enable this model
2. Understand the key issues involved in managing electronic commerce initiatives
3. Utilize the internet to collect information to conduct research.
Course Outcomes
CO-I Understand the concept of E-Commerce and Describe the opportunities and challenges
offered by E-Commerce
CO-II Able to handle electronic payment technology and requirements for internet based
payments
CO-III Understand the categories of E-Commerce and understand the different applications of
E-Commerce
CO-IV To understand and identify security issues of E-Commerce
CO-V Understand the concept of WEB Based Business Understand the M-Commerce
Applications.
Text book:
1. Elias.m. Awad,”Electronic Commerce” prentice- hall of India Pvt Ltd, 2002.
References:
1. Ravi kalakota, Andrew B. Whinston, “Electronic Commerce – a manager's guide”,
Addison- Wesley, 2000.
2. Zheng Qin, “Introduction to E-Commerce”, T Singha University Press, Beijing, 2009.
SPECIAL ACCOUNTING
7MCO4C1
Course Description
Students will know the concept of special accounting for banking and Insurance
companies, Public utility undertakings, holding company, voyage and farm accounts and they
understand the preparation, analysis and interpretation of financial result.
Course Objectives
Students completing the course will be able to
a. Understand the In-depth of banking company accounts.
b. They will know the different kinds of Insurance and method of calculating balance sheet
of Insurance companies.
c. They prepare properly revenue account, net revenue account and general balance sheet
of public utility undertakings.
d. Aware of accounting for holding company and subsidiary company and preparation of
consolidated balance sheets.
e. They will be able to identify the format of voyage accounts and farm accounts.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2.Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
p. The above three books are prescribed texts for sixth semester.
q. The core objectives of the above prescribed texts are :
4. Accounting Knowledge, to analyse and evaluate the concepts gathered from the
lecture.
5. Problem solving technique understands clearly throughnarration of problems
andsolutions.
6. To motivate the importance of banking and Insurance companies, Public utility
undertakings, holding company, voyage and farm accounts
INTERNATIONAL BUSINESS ENVIRONMENT
COURSE CODE: 7MCO4C2
LEARNING OBJECTIVES
Students will be able to demonstrate their knowledge of International Business.
Students will be able to think critically and solve business problems.
Students will be proficient in oral and written communication in business settings.
Students will have a view toward balancing work, recreation, family, and
relationships.
Students will have an understanding of their personal interests, abilities, strengths,
and weaknesses as they pertain to career and life alternatives.
Students will establish clear and actionable career objectives.
LEARNING OUTCOMES
explain how international factors affect domestic concerns;
explain regional economic integration and economic and political integration;
explain the main institutions that shape the global marketplace;
explain businesses expansion abroad;
explain the key legal issues related to businesses operating in other countries
INSURANCE MANAGEMENT
COURSE CODE: 7MCO4E1
LEARNING OBJECTIVES
Define life insurance and describe its purpose and principle.
Determine your life insurance needs.
Create a plan to buy life insurance.
Recognize how annuities provide financial security.
Recognize the need for disability income insurance.
Understand the value of supplemental health and disability insurance.
LEARNING OUTCOMES
Graduates will demonstrate the ability to communicate effectively both
orally and in writing.
Graduates will demonstrate knowledge of the legal and ethical
environment impacting business organizations and exhibit an
understanding and appreciation of the ethical implications of decisions.
Graduates will demonstrate an understanding of and appreciation for the
importance of the impact of globalization and diversity in modern
organizations.
Graduates will demonstrate an ability to engage in critical thinking by
analyzing situations and constructing and selecting viable solutions to
solve problems.
Graduates will demonstrate an ability to work effectively with others.
INDIRECT TAX COURSE CODE: 7MCO4E2
Course Description
This subject is to make the students to understand the computation of Taxable
Income and Tax Liability of individuals.
Course Objective
To impart basic knowledge and equip students with application of principles and
provisions Income-tax Act, 1961 amended up-to-date.
Course Outcomes .
Update the current finance tax planning
To know the provisions of Income tax act
To introduce the basic concept of Income Tax
Study various heads of incomes
In order to familiarize the different know-how and heads of income with its
components
It helps to build an idea about income from house property and salary
income.
Analyze the profit and gain from business or profession
To identify the various other serious of income and capital gain
FINANCIAL MANAGEMENT
COURSE CODE: 7MCO4E3
Course Description
To include the knowledge of financial management and the techniques of
managing the business with special focus on dividend theories, cost of capital and
capital structure.
Course Objective
The objective is to familiarize the students with the principles of management and
focus them towards FINANCIAL MANAGEMENT.
Course Outcomes
To study the concepts of Financial Management
To analyse the financial statements and Cost of Capital and Capital
Budgeting
To study the Leverage and Capital Structure
To prepare the Working Capital Management
To familiarize with Dividend Theories
ENTREPRENEURSHIP DEVELOPMENT
7MCO4E4
Course Description
To enrich the students towards the knowledge of entrepreneurial skills and to make the
students understand the approaches to attain the goals of the business.
Course Objectives
Students completing the course will be able to
a. Understand the In-depth of functions and qualities of an entrepreneur.
b. They will know how to start the business and analysis of land, building, water and power, raw
material, machinery, power and other infrastructural facilities.
c. They know properly DIC, SIDCO, NSIC, SISI and Institutional finance to entrepreneurs.
d. Aware of preparation of Project Report and project appraisal.
e. They will be aware of Entrepreneurship development in India and Women entrepreneurship in
India.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference 1. Entrepreneurship development – Joseph Paul, N. Ajitkumar and T.Mampilly –
Himalayan Publishing House
2. Entrepreneurship Development Programmes in India – M.A.Khan – Kanishka
Publishing House – Delhi
3. Dynamics of Entrepreneur Development and Management – Vasant Desai, Himalayan
Publishing House.
a. The above three books are prescribed texts for sixth semester.
r. The core objectives of the above prescribed texts are :
1. To aiming to develop students about Entrepreneurship development
2. To create an awareness on various Entrepreneurship Development Programme
3. To enable them to understand project formulation
4. To familiarize the students with EDP schemes and women entrepreneurship.
ALAGAPPA UNIVERSITY, KARAIKUDI.
NEW SYLLABUS UNDER CBCS PATTERN ( w.e.f. 2014 - 15 )
M.COM. - PROGRAMME STRUCTURE
Sem.
Course
Cr.
Hrs./
Week
Marks
Total Subject
code
Name
Int.
Ext.
I
4MCO1C1 Core – I – Principles of
Management
5 6 25 75 100
4MCO1C2 Core – II– Advanced Corporate
Accounting
5 6 25 75 100
4MCO1C3 Core – III – Marketing
Management
5 6 25 75 100
4MCO1C4 Core – IV- Advanced Cost
Accounting
5 6 25 75 100
Elective – I 4 6 25 75 100
Total 24 30 - - 500
II
4MCO2C1 Core – V- Research Methodology 5 6 25 75 100
4MCO2C2 Core – VI – Investment
Management
5 6 25 75 100
4MCO2C3 Core – VII – Management
Accounting
5 6 25 75 100
4MCO2C4 Core – VIII– Computerized
Accounting
5 6 25 75 100
Elective – II 4 6 25 75 100
Total 24 30 - - 500
III
4MCO3C1 Core – IX- Direct Taxes 5 6 25 75 100
4MCO3C2 Core – X –Advanced Business
Statistics
5 6 25 75 100
4MCO3C3 Core – XI – Financial Services
And Markets
5 6 25 75 100
4MCO3C4 Core – XII– Human Resource
Management
5 6 25 75 100
Elective – III 4 6 25 75 100
Total 24 30 - - 500
IV
4MCO4C1 Core – XIII- Special Accounting 5 8 25 75 100
4MCO4C2 Core – XIV – International
Business Environment
5 7 25 75 100
Elective – IV 4 7 25 75 100
Elective – V 4 8 25 75 100
Total 18 30 - - 400
Grand Total 90 120 - - 1900
Elective – I (Choose any one of the following)
1. Modern Banking – 4MCO1E1
2. Labour Legislation – 4MCO1E2
Elective – II (Choose any one of the following)
1. Services Marketing – 4MCO2E1
2. Retail Marketing – 4MCO2E2
Elective – III (Choose any one of the following)
1. Portfolio Management – 4MCO3E1
2. E – Commerce – 4MCO3E2
Elective – IV (Choose any one of the following)
1. Insurance Management – 4MCO4E1
2. Indirect Taxes – 4MCO4E2
Elective – V (Choose any one of the following)
1. Financial Management – 4MCO4E3
2. Entrepreneurship Development – 4MCO4E4
♣♣♣♣♣♣♣♣♣♣
PROGRAMME OUTCOME-2014-15
PO – 1: After completing two years for Master of Commerce (M.Com) program, students
would gain a thorough grounding in the advanced knowledge of Commerce and Finance.
PO – 2: Curriculum focused a number of specializations and practical exposures which would
equip the student to face the modern-day challenges in today’s commercial world.
PO -3 The all-inclusive outlook of the course offer a number of value based and job oriented
courses ensures that students are trained into up-to-date. In advanced accounting
courses beyond the introductory level, affective development will also progress to the
valuing and organization levels.
PROGRAM SPECIFIC OUTCOME (PSO)
PSO – 1: Learners will be able to recognise features and roles of businessmen, entrepreneur,
managers, consultant, which will help learners to possess knowledge and other soft
skills and to react aptly when confronted with critical decision making.
PSO – 2: Learners will be able to prove proficiency with the ability to engage in competitive
exams like CA, CS, ICWA and other courses.
PSO – 3: Leaners will acquire the skills like effective communication, decision making,
problem solving in day to day business affaires
PSO – 4: Learners will involve in various co-curricular activities to demonstrate relevancy of
foundational and theoretical knowledge of their academic major and to gain
practical exposure.
PSO – 5: Learners can also acquire practical skills to work as tax consultant, audit assistant
and other financial supporting services.
PSO – 6: Learners can also acquire practical skills to work as tax consultant, audit assistant
and other financial supporting services.
PRINCIPLES OF MANAGEMENT
COURSE CODE: 4MCO1C1
Course Description:
This course aims to develop analytical knowledge on the business Management
and to make the students to understand the elements of effective Management.
The objective of the course is to impart knowledge on Principles of Management
and various laws relating to business.
Course Objective:
To enable the students to know the theories/concepts about management. This
course includes functions of Planning, Organization, Directing, and Controlling of
business Management. On successful completion of this course, the students will
get an opportunity to examine and apply appropriate theories/concepts about
managing in business effectively
Course Outcomes
To develop knowledge about evolution of management thoughts
To better understanding of planning and decision making
To give an idea about organisation structure and different types of organisation
To make them familiarize with Principles of Direction and Theories.
ADVANCED CORPORATE ACCOUNTING
COURSE CODE: 4MCO1C2
Course Description
Students will know the concept of accounting for companies and they understand the
preparation, analysis and interpretation of companies financial result.
Course Objectives
Students completing the course will be able to
u. Understand the characteristics of limited companies
v. They will know the different types and kinds of Debentures.
w. They are able to prepare properly balance sheet of a limited company.
x. Aware of accounting for amalgamation, absorption, External and Internal reconstruction
and preparation of consolidated balance sheets.
y. They will be able to identify the various methods of valuation of goodwill and shares and
liquidation of companies.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2.Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
s. The above three books are prescribed texts for fifth semester.
t. The core objectives of the above prescribed texts are :
8. Accounting Knowledge, to analyse and evaluate the concepts gathered from the
lecture.
9. Problem solving technique understands clearly throughnarration of problems
andsolutions.
10. To motivate the importance of company accounts in modern world.
MARKETING MANAGEMENT
COURSE CODE: 4MCO1C3
Course Description
These courses covers the various concepts of the elements of marketing mix and
provide basic knowledge about the concepts, principles, tools and techniques of
marketing and expose the students to the latest trends in marketing.
Course Objective
The objective of the course is to familiarize the students with the basic concepts
andprinciples of marketing and to develop their conceptual and analytical skills to
be able tomanage marketing operations of a business firm. The objective of this
course is to explore the various sectors in marketing industry and to develop
entrepreneurial skills.
Course Outcomes
The modern marketing concepts and evaluation
The consumer behavior
To analyze the product and price
Analyze the promotion mix
Describe the Demonstrate ethical and socially responsible behaviour.
ADVANCED COST ACCOUNTING
COURSE CODE: 4MCO1C4
Course Description
To familiarize students with the basic concepts of cost and various methods and
techniques of costing.
Course Objectives
Students completing the course will be able to
z. Understand the characteristics of cost accounting
aa. They will know the differences of cost and financial accounts.
bb. They aware of Purchase procedures and Maintenance of stores like minimum level,
maximum level, reorder level and Economic Ordering quantity
cc. Develop the knowledge about remuneration and incentives.
dd. They will be able to identify the various methods of overheads and job costing.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1.Cost accounting : SP.Jain and KL. Narang,Kalyani Publishers.
2.Cost accounting : Das Gupta, Sultan Chand &Sons
3.Cost accounting : R.S.N.Pillai and Bhagvathi, S.Chand&Co.,
4.Cost accounting : S.P. Iyengar, Sultan Chand &Sons
u. The above four books are prescribed texts for fifth semester.
v. The core objectives of the above prescribed texts are :
5. Aimed to familiarize the concept of cost accounting
6. Helps to gather knowledge on preparation of cost sheet in its practical point of view
7. To introduce the concept of overhead cost
8. To facilitate the idea and meaning of material control with pricing methods
MODERN BANKING
4MCO1E1
Course Description
In the current dynamic environment, individuals, to attain their professional growth and
development, need not only education but also their professional skills. The aim of this
certification program is to hone the professionalbanking skills of the individuals by training them
on Banking domain and usage of banking application software. The Program is designed to teach
the concepts of modern day banking operations. The program would encapsulate all the key
aspects of modern banking system among the participants.
Course Objectives
Introduce the Modern Banking System and Practices to the learners. Develop an in-depth
knowledge of the operational processes of modern banking system. Familiarize learners with the
vital banking functions and various banking operations required for smooth functioning of a
bank.The aim of this certification program is to hone the professional banking skills of the
individuals by training them on Banking domain and usage of banking application software. The
Program is designed to teach the concepts of modern day banking operations.
Course Outcome (COs)
This course would familiarize the students with all aspects of bank operations including
savings, loans, operations and audit functions. The program would encapsulate all the key
aspects of modern banking system among the students. Understand the numerous aspects of e-
banking. Understand the various types of customer accounts and how they function. Understand
the insurance sector and the various issues related to it
Texts Prescribed
4. Varshney and Sundaram, Banking and financial system of India,
5. Sultan Chand Sekar, Banking theory & practice, Vikas Publishing House
6. Gordan and Natarajan, Banking theory, law & practice, Himalaya Publishers
LABOUR LEGISLATION
4MCO1E2
Course Description: Students will know the concept of labour legislation and they understand
the labour regulations
Course objective: To help the students to understand the basic laws related with industries and
various benefits of workers in labour legislation.
Course Outcome (COs):
Texts Prescribed:
Books for Reference:
1. Labour Law : M.R.Srinivasan,Margham, Publications.
2. Business Law : R.S.N Pillai and BhagavathiS.Chand&Co.,
a. The above two books are prescribed texts for second semester.
b. The core objectives of the above prescribed texts are :
1. Make the students understand about The Factories Act, 1948
2. Develop knowledge on types of offences and penalties ‘and trade unions act
3. To help the students to understand the concept of minimum wages act 1948 and employees
insurance act 1948
4. Make the students understand about The Workmen’s Compensation Act, 1923
5. To equip the students with proper knowledge about The Employees’ Provident Funds Act,
1952
RESEARCH METHODOLOGY
4MCO2C1
Course Description
The course is to introduce the concept of Methodology of Business Research. The
methodology of formulation of research problems, development of scales and of employing
sampling is dealt. The art and science of designing and applying the different tools of data
collection, data quality enhancement, tabulation and presentation, etc are presented. The
culmination of any research is the Report Writing.
Course Objectives
Students completing the course will be able to
1. To read and understand a variety of empirical research papers using different techniques, so
as to develop awareness of possible solutions to problems that the learner may encounter as
independent researchers in the future.
2. To formulate a research problem in terms of Research Question, Objectives and hypotheses
and design a step-by-step approach to handle the further.
3. To develop measurement tools for behavioral or social or economic phenomena relevant to
the research problem.
4. To familiarize the learners with concepts and techniques of sampling and go about with
sampling for a research problem.
5. To design research data collection tools and using the same for data collection and to make
the data thus collected properly presented fit for analysis.
6. To deal with the requisites and mechanics of writing a research report with appropriate
structuring, analytical reasoning, interpretative relevance and summary of major revelations
so as to make a good reading.
Course Outcome (COs)
Texts Prescribed-Booksfor Reference
5. Research Methodology –C.R.Kothari
6. Research Methodology – P.Ravilochanan, Margham Publications
7. Business Research Methods – Emory
8. A Guide to Projects - P.Ravilochanan, Margham Publications.
w. The above four books are prescribed texts for second semester.
x. The core objectives of the above prescribed texts are :
1. Choose a research problem and device a design to probe and solve it independently.
2. Design Measurement tools with a fair degree of Validity and Reliability to study even
phenomena for which no measures are readily available.
3. Decide on the appropriate sampling for research problem and go about executing the same
with minimal sampling and non-sampling errors.
4. Decide the method of data collection, design the data collection tools there-for, execute the
data collection work and ensure the data are fit for analysis with appropriate editing,
corroboration, reduction and sanitization.
5. Develop a research report that fulfills the objectives set forth, answers the research questions
and meets the standards of a good research report.
INVESTMENT MANAGEMENT
4MCO2C2
Course Description
The course is to introduce the concept of Investment and goals of an Investment
management. The return and risk analysis and valuation of investment are dealt in this course.
Portfolio management, mutual funds and efficient market hypothesis are presented in well
manner.
Course Objectives
Students completing the course will be able to
ee. Understand the investment process and differentiate investment gambling and
speculative.
ff. To indentify the various investment avenues available for investor.
gg. They will differentiate fundamental analysis and Technical analysis
hh. Aware of Portfolio concept and construction, Mutual funds and Random walk theory.
ii. They will be able to identify the various methods of Derivative Investments.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
4. Investment Management – B. K Bhalla
5. Investments- Bodie, Kane and Marcus
6. Investments – William Sharpe, Alexander and Bailey
y. The above three books are prescribed texts for second semester.
z. The core objectives of the above prescribed texts are :
I. To help them to understand security analysis
II. To create an awareness about risk and return of different investments
III. To enlighten the evolution of securities and derivatives
IV. To make them understand the investment decisions and portfolio performance
MANAGEMENT ACCOUNTING
4MCO2C3
Course Description
To introduce students to the various tools and techniques of management Accounting. To
enlighten students on Financial Statement Analysis with the emphasis on the preparation of fund
flow and cash flow statement.
Course Objectives
Students completing the course will be able to
jj. Understand the concept of Management Accounting and comparison of cost and
management accounting.
kk. They will know the accounting ratios and analysis of liquidity, profitability and solvency.
ll. They prepare Fund Flow and Cash Flow Analysis
mm. Aware of budgetary control and preparation of various types of budgets.
nn. They will be able to prepare standard costing and variance analysis.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
7. Principles of Management Accounting – S.N.Maheswari,Sultan
Chand&Sons.
8. Management Accounting – Hingo rani &Ramanathan, Sultan
Chand&Sons.
9. Management Accounting – Guru Prasad Murthy,Himalaya
Publications.
The above three books are prescribed texts for sixth semester.
aa. The core objectives of the above prescribed texts are :
11. To enlighten the students thought and knowledge on management Accounting.
12. Helps to give proper idea on financial statement analysis in practical point of view.
13. To provide knowledge about budget control keeping in mind the scope of the concept.
14. To develop the know-how and concept of marginal costing with practical problems.
COMPUTERISED ACCOUNTING
COURSE CODE: 4MCO2C4
Course Description:
The course is to familiarize the students with the innovations in information
technology and now it affects business.
Course Objective:
This course is aimed at developing software skills among the students, so that the
students can handle these software’s after their studies. This course deals with the
fundamentals of Tally ERP 9. This course is designed to impart the techniques of
computerized accounting and the computerized auditing practices.
Course Outcomes: The learners should be able to:
This course covers the basic financial statement analysis with the help of
computers, preparing the accounting information to various agencies and
developing a computer environment for auditing. After the successful completion
of the course the student must be aware of concepts and utilization of computer in
day to day life.
Generating the report of journal
Generating the report on cash book
Generating the report on profit and losing account
Generating the report on balance sheet
SERVICE MARKETING
COURSE CODE: 4MCO2E1
Course Description:
To enhance the horizon of knowledge in various fields of relationship
management, merchandising and facilities, sales and value handling, strategic
options in retailing through retail concept and trend.
Course Objective
The objective is to familiarize the students with the principles of marketing and
focus them towards Service Marketing.
Course Outcomes
Identify the product of your choice and describe in which stage of the
product life cycle it is positioned.
Suggest strategies for development of a new product.
Study of Consumer Behaviour for a product of your choice.
Develop an Advertisement copy for a product.
Prepare a chart for distribution network for different products
Serve to consumers and rectify their doubts
Marketers are full fill their consumers’ basic thinks from their service.
RETAIL MARKETING
COURSE CODE: 4MCO2E2
Course Description:
To enhance the horizon of knowledge in various fields of relationship
management, merchandising and facilities, sales and value handling, strategic
options in retailing through retail concept and trend.
Course Objective
The objective is to familiarize the students with the principles of marketing and
focus them towards Retail Marketing.
Course Outcomes
Identify the product of your choice and describe in which stage of the
product life cycle it is positioned.
Suggest strategies for development of a new product.
Study of Consumer Behaviour for a product of your choice.
Develop an Advertisement copy for a product.
Prepare a chart for distribution network for different products.
DIRECT TAX COURSE CODE: 4MCO3C1
Course Description
This subject is to make the students to understand the computation of Taxable
Income and Tax Liability of individuals.
Course Objective
To impart basic knowledge and equip students with application of principles and
provisions Income-tax Act, 1961 amended up-to-date.
Course Outcomes .
Update the current finance tax planning
To know the provisions of Income tax act
To introduce the basic concept of Income Tax
Study various heads of incomes
In order to familiarize the different know-how and heads of income with its
components
It helps to build an idea about income from house property and salary
income.
Analyze the profit and gain from business or profession
To identify the various other serious of income and capital gain
ADVANCED BUSINESS STATISTICS
COURSE CODE: 4MCO3C2
Course Description
The course is to train the learners in the application of statistical tools for
Description, Association, Testing and Interpretation of business / economic/
commercial /managerial phenomena.
Course Objectives
To read and understand a variety of empirical research papers using different
techniques, so as to develop awareness of possible solutions to problems that the
learner may encounter as independent researchers in the future and to develop
measurement tools for attitudinal/ behavioral or social/ economic /business /
economic phenomena relevant to the research problem.
Course Outcomes
Decide on the appropriate sampling for research problem and go about
executing the same with minimal sampling and non-sampling errors/.
Decide the method of data collection, design the data collection tools there-for,
execute the data collection work and ensure the data are fit for analysis with
appropriate editing, corroboration, reduction and sanitization.
To analyse the various methods of theoretical probability distribution
To familiarize the correlation methods and regression analysis
To study the advanced application oriented tests – F , test and Anova
FINANCIAL SERVICES AND MARKETS
4MCO3C3
Course Description
The course is to introduce the concept of financial system. The stock market and online
trading of shares are dealt in this course.
Course Objectives
Students completing the course will be able to
6. Understand the call money market and treasury bills markets
7. To indentify the various functions of stock exchange.
8. They will know the importance of venture capital
9. Aware of factory and depository system.
10. They will be able to identify the various methods of global financial market.
Course Outcome (COs)
Texts Prescribed
Books for Reference
4. L.M. Bholey – Financial Markets and Institutions
5. M.Y. Khan – Indian Financial Theory and Practice 6. E. Gordan and K. Natarajan – Emerging Scenario of Financial Services
The above three books are prescribed texts for second semester.
The core objectives of the above prescribed texts are :
I. To help them to understand the certificate of deposits
II. To create an awareness about sensex and nifty
III. To enlighten the evolution of securities and depository systerm
IV. To make them understand the foreign exchange market.
HUMAN RESOURCE MANAGEMENT
4MCO3C4
Course Description
The course is to introduce the concept of Human Resource Management. The course
consists of Human Resource Planning, Recruitment, Selection, Training and Development, job
analysis and Job evaluation.
Course Objectives
Students completing the course will be able to
1. To read and understand the concept of Human Resourse Management, managerial and
operating functions of HRM.
2. To formulate a Human Resource Planning and understand the need and strategies of labour
retention.
3. To develop measurement tools for Recruitment and Selection of Personnel.
4. To familiarize the learners with concepts and methods of training and career development.
5. To design the requisites of a good appraisal plan.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
bb. K. Aswathappa, Human Resource and Personnel Management, Tata McGraw Hill
Publishing Company Ltd., New Delhi.
cc. P.C. Tripathy – Personnel Management, Sultan Chand and Sons, New Delhi.
dd. K. Rakesh Chopra, Managing Human Resources, V.K. Publishing House, Bareilly.
ee. V.S.P. Rao, Human Resource Management, Excel Books, Delhi.
ff. The above four books are prescribed texts for second semester.
gg. The core objectives of the above prescribed texts are :
e. To aiming to enable the students in Human Resources Management
f. To introduce the students about placement and training
g. To facilitate the knowledge about performance appraisal and different
methods
h. To provide an idea about different compensation policies.
PORTFOLIO MANAGEMENT
COURSE CODE: 4MCO3E1
LEARNING OBJECTIVES
Value assets such as stocks and bonds.
Manage investment portfolios.
Optimally diversify portfolios.
Allocate investments into stock and bond portfolios in accordance
with a person's risk preferences.
Figure out when a trading account at a brokerage firm will receive a
margin call.
Measure the riskiness of a stock or a portfolio position.
Adjust the value of an asset to take into account the riskiness of the
asset.
Understand and critically evaluate investment advice from brokers
and the financial press.
LEARNING OUTCOMES
Analyze and evaluate financial markets, how securities are traded,
mutual funds, investment companies, and investor behavior.
Construct optimal portfolios and illustrate the theory and empirical
applications of asset pricing models.
Explain macro and industry analysis, equity valuation, financial
statement analysis and technical analysis.
Analyze bond prices and yields and fixed-income portfolios.
Explain what options and futures are and their use as hedging
instruments.
4MCO3E2E-COMMERCE
4MCO3E2
Course Description
The course is to introduce the concept of E-Commerce. The course consists of Role of
Internet Uses, opportunities and challenges offered by E-Commerce, WEB Based Business.
E- COMMERCE
Course Objective: on successful completion of the course the students should have:
1. Learnt to analyze the business model of firm, and determine the role that the internet (and
related technologies) can play to support or even enable this model
2. Understand the key issues involved in managing electronic commerce initiatives
3. Utilize the internet to collect information to conduct research.
Course Outcomes
CO-I Understand the concept of E-Commerce and Describe the opportunities and challenges
offered by E-Commerce
CO-II Able to handle electronic payment technology and requirements for internet based
payments
CO-III Understand the categories of E-Commerce and understand the different applications of
E-Commerce
CO-IV To understand and identify security issues of E-Commerce
CO-V Understand the concept of WEB Based Business Understand the M-Commerce
Applications.
Text book:
1. Elias.m. Awad,”Electronic Commerce” prentice- hall of India Pvt Ltd, 2002.
References:
1. Ravi kalakota, Andrew B. Whinston, “Electronic Commerce – a manager's guide”,
Addison- Wesley, 2000.
2. Zheng Qin, “Introduction to E-Commerce”, T Singha University Press, Beijing, 2009.
SPECIAL ACCOUNTING
4MCO4C1
Course Description
Students will know the concept of special accounting for banking and Insurance
companies, Public utility undertakings, holding company, voyage and farm accounts and they
understand the preparation, analysis and interpretation of financial result.
Course Objectives
Students completing the course will be able to
f. Understand the In-depth of banking company accounts.
g. They will know the different kinds of Insurance and method of calculating balance sheet
of Insurance companies.
h. They prepare properly revenue account, net revenue account and general balance sheet
of public utility undertakings.
i. Aware of accounting for holding company and subsidiary company and preparation of
consolidated balance sheets.
j. They will be able to identify the format of voyage accounts and farm accounts.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference
1. Advanced Accountancy – R.L.Gupta and M.Radhasamy,
Sultan chand& sons publishers,
New Delhi
2.Advanced Accounts – M.C.Shukla and T.S.Grewal .,Chand &
Company publishers
3. Advanced Accountancy – S.N.Maheswari, Kalyani Publishers Ltd
hh. The above three books are prescribed texts for sixth semester.
ii. The core objectives of the above prescribed texts are :
10. Accounting Knowledge, to analyse and evaluate the concepts gathered from the
lecture.
11. Problem solving technique understands clearly throughnarration of problems
andsolutions.
12. To motivate the importance of banking and Insurance companies, Public utility
undertakings, holding company, voyage and farm accounts
INTERNATIONAL BUSINESS ENVIRONMENT
COURSE CODE: 4MCO4C2
LEARNING OBJECTIVES
Students will be able to demonstrate their knowledge of International Business.
Students will be able to think critically and solve business problems.
Students will be proficient in oral and written communication in business settings.
Students will have a view toward balancing work, recreation, family, and
relationships.
Students will have an understanding of their personal interests, abilities, strengths,
and weaknesses as they pertain to career and life alternatives.
Students will establish clear and actionable career objectives.
LEARNING OUTCOMES
explain how international factors affect domestic concerns;
explain regional economic integration and economic and political integration;
explain the main institutions that shape the global marketplace;
explain businesses expansion abroad;
explain the key legal issues related to businesses operating in other countries
INSURANCE MANAGEMENT
COURSE CODE: 4MCO4E1
LEARNING OBJECTIVES
Define life insurance and describe its purpose and principle.
Determine your life insurance needs.
Create a plan to buy life insurance.
Recognize how annuities provide financial security.
Recognize the need for disability income insurance.
Understand the value of supplemental health and disability insurance.
LEARNING OUTCOMES
Graduates will demonstrate the ability to communicate effectively both
orally and in writing.
Graduates will demonstrate knowledge of the legal and ethical
environment impacting business organizations and exhibit an
understanding and appreciation of the ethical implications of decisions.
Graduates will demonstrate an understanding of and appreciation for the
importance of the impact of globalization and diversity in modern
organizations.
Graduates will demonstrate an ability to engage in critical thinking by
analyzing situations and constructing and selecting viable solutions to
solve problems.
Graduates will demonstrate an ability to work effectively with others.
INDIRECT TAX COURSE CODE: 4MCO4E2
Course Description
This subject is to make the students to understand the computation of Taxable
Income and Tax Liability of individuals.
Course Objective
To impart basic knowledge and equip students with application of principles and
provisions Income-tax Act, 1961 amended up-to-date.
Course Outcomes .
Update the current finance tax planning
To know the provisions of Income tax act
To introduce the basic concept of Income Tax
Study various heads of incomes
In order to familiarize the different know-how and heads of income with its
components
It helps to build an idea about income from house property and salary
income.
Analyze the profit and gain from business or profession
To identify the various other serious of income and capital gain
FINANCIAL MANAGEMENT
COURSE CODE: 4MCO4E3
Course Description
To include the knowledge of financial management and the techniques of
managing the business with special focus on dividend theories, cost of capital and
capital structure.
Course Objective
The objective is to familiarize the students with the principles of management and
focus them towards FINANCIAL MANAGEMENT.
Course Outcomes
To study the concepts of Financial Management
To analyse the financial statements and Cost of Capital and Capital
Budgeting
To study the Leverage and Capital Structure
To prepare the Working Capital Management
To familiarize with Dividend Theories
ENTREPRENEURSHIP DEVELOPMENT
4MCO4E4
Course Description
To enrich the students towards the knowledge of entrepreneurial skills and to make the
students understand the approaches to attain the goals of the business.
Course Objectives
Students completing the course will be able to
f. Understand the In-depth of functions and qualities of an entrepreneur.
g. They will know how to start the business and analysis of land, building, water and power, raw
material, machinery, power and other infrastructural facilities.
h. They know properly DIC, SIDCO, NSIC, SISI and Institutional finance to entrepreneurs.
i. Aware of preparation of Project Report and project appraisal.
j. They will be aware of Entrepreneurship development in India and Women entrepreneurship in
India.
Course Outcome (COs)
Texts Prescribed
Booksfor Reference 1. Entrepreneurship development – Joseph Paul, N. Ajitkumar and T.Mampilly –
Himalayan Publishing House
2. Entrepreneurship Development Programmes in India – M.A.Khan – Kanishka
Publishing House – Delhi
3. Dynamics of Entrepreneur Development and Management – Vasant Desai, Himalayan
Publishing House.
a. The above three books are prescribed texts for sixth semester.
jj. The core objectives of the above prescribed texts are :
1. To aiming to develop students about Entrepreneurship development
2. To create an awareness on various Entrepreneurship Development Programme
3. To enable them to understand project formulation
4. To familiarize the students with EDP schemes and women entrepreneurship.