ERODE ARTS AND SCIENCE COLLEGE …€¦ · · 2017-10-30Programmes – Salesmanship and Personal...
Transcript of ERODE ARTS AND SCIENCE COLLEGE …€¦ · · 2017-10-30Programmes – Salesmanship and Personal...
ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODE – 638 009
CHOICE BASED CREDIT SYSTEMM.COM – SCHEME OF EXAMINATIONS
(For those who admitted from the academic year 2016–17 and onwards)Sem Subject
codeCore/
Elective/Practical/project
Course Title Inst.Hrs
/Week
Duration Credit CIA ESE Total Marks
SEMESTER I
1 PCO–1 CORE - 1 Managerial Economics 6 3 4 25 75 1001 PCO–2 CORE – 2 Marketing Management 6 3 4 25 75 1001 PCO–3 CORE - 3 Higher Financial Accounting 6 3 4 25 75 1001 PCO–4 CORE -4 Human Resource Management 6 3 4 25 75 1001 ELPC-1 Elective -1 Financial Markets and
Institutions6 3 5 25 75 100
SEMESTER II
2 PCO–5 CORE - 5 Research Methodology 6 3 4 25 75 1002 PCO–6 CORE -6 Financial Management 6 3 4 25 75 1002 PCO–7 CORE -7 Higher Corporate Accounting 6 3 5 25 75 1002 PCO–8 CORE - 8 Introduction to Internet
Programming (Theory)3 3 2 25 75 100
2 ELPC –2 Elective -2 Indian Stock Exchanges 6 3 5 25 75 1002 PPCO–1 Practical Internet Lab 3 3 2 40 60 100
SEMESTER III
3 PCO–9 CORE -9 Entrepreneurial Development 5 3 4 25 75 1003 PCO–10 CORE - 10 Advanced Business Statistics 5 3 5 25 75 1003 PCO–11 CORE -11 Management Accounting 5 3 4 25 75 1003 PCO–12 CORE - 12 Income Tax 5 3 4 25 75 1003 ELPC-3 Elective -3 Futures and Options 5 3 5 25 75 1003 PROJECT Project Project 5 – - – – -
SEMESTER IV
4 PCO–13 CORE - 13 International Marketing 5 3 4 25 75 1004 PCO–14 CORE - 14 Internet and E–Commerce 5 3 4 25 75 1004 PCO–15 CORE - 15 Cost Accounting 5 3 4 25 75 1004 PCO–16 CORE - 16 Indirect Taxation 5 3 4 25 75 1004 ELPC-4 Elective -4 Fundamental and Technical
Analysis5 3 5 25 75 100
4 PCO–PR PROJECT Project 5 - 4 50 150 200590 1710
Total 90 2300
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M.COM – 2016–17 onwards – Semester – I Code : PCO – 1MANAGERIAL ECONOMICS
Paper - 3 Subject Code: PCO-1
Unit I : Introduction – Meaning, Nature and Scope of Managerial Economics – Role of a Managerial
Economist – Relation between Managerial Economics and other Subjects.
Unit II : Theories of the Firm – Managerial Theories of the Firm – Profit Maximization – Baumol’s Sales
Maximization Theory - Marris’ Model of Managerial Enterprise – Williamson’s Model of Managerial
Discretion.
Unit III : Demand Analysis – Meaning of Demand – Types of Demand – Determinants – Law of
Demand – Elasticity of Demand – Types – Measurement – Determinants of Elasticity of Demand.
Demand Forecasting – Methods of Demand Forecasting.
Unit IV : Cost Analysis – Role of Cost in Managerial Decision – Cost Concepts Relevant for Managerial
Decisions and Corporate Planning – Costs in the Short Run – Costs in the Long Run – Relation between
Short Run Long Run Cost Curves. Methods of Estimating Cost Functions – Accounting Method –
Engineering Method – Statistical (or) Econometric Model – Problems in the Estimation of Cost
Functions.
Unit V : Market Structure – Meaning and Classification – Pricing under Perfect Competition – Pricing in
Monopoly – Discriminating Monopoly – Pricing in Monopolistic Competition – Oligopoly. National
Income – Concepts – Measurement of National Income – Expenditure Method – Income Method.
Text Book: 1. Metha P.L. : Managerial Economics2. Cauvery, Meenakshi, Girija : Managerial Economics
Sudha Nayak Reference Book:
1. Ahuja H.L. : Advanced Micro Economics Theory 2. Joel Dean : Managerial Economics 3. A. Koutsoyiannis : Modern Micro Economics
Question Paper Pattern
SECTION A (10x2 = 20 Marks)Two Questions from each Unit
1 to 10 Questions
SECTION B (5x5 = 25 Marks)The question from each Unit
with Internal choice11a (or) b12a (or) b13a (or) b14a (or) b15a (or) b
SECTION C (3x10 = 30 Marks)One question from each Unit
1617181920
M.COM – 2016–17 onwards – Semester – I – Core- Code : PCO – 2
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MARKETING MANAGEMENTUNIT– I
Definition and Meaning of Marketing and Marketing Management –Scope of Marketing Management – Nature and Importance of Marketing Management –Problems of Marketing Management – Difference between Sales Management andMarketing Management – Functions of Marketing Management – Principles of MarketingManagement – Marketing Organization Structure.
UNIT– IIProduct Development – New Product Planning and Development – Steps
in New Product Development – Management of product life cycle – Product line andProduct Mix Strategies – Pricing – Objectives of Pricing Decisions – Factors InfluencingPricing Decisions – Process of Price determination – Kinds of pricing.
UNIT– IIIChannels of Distribution – Meaning – Basic Channels of Distribution –
Selection of a Suitable Channel – Factors influencing Selection of a Channel –Middlemen in Distribution – Kinds– Functions – Elimination of Middlemen – Argumentsin favour of and against.
UNIT– IVSales Promotion – Meaning and Definition – Objectives and Importance
of Sales Promotion – Causes for Sales Promotion Activities – Types of sales promotionProgrammes – Salesmanship and Personal Selling – Steps in Selling – Essentials ofSalesmanship – Importance of Salesmanship – Qualities of a Good Salesman.
UNIT– VMeaning and Definition of Advertising – Advertising and Publicity –
Objectives of Advertising – Functions – Advantages of Advertising – Advertising copy –Qualities of Good Copy – Elements of a Advertising Copy – Objections againstAdvertising copy – Media of Advertisement – Factors Governing the Selection of theMedia – Advertising Agencies – Meaning and Definition – Benefits or Services of anAdvertising Agency.
Books Recommended:
1. Marketing Management : C.B.Memoria and Joshi2. Marketing Management : C.B.Gupta and N.Rajan Nair.3. Marketing Management : Philip Kotler4. Modern Marketing : R.S.N.Pillai & Bagavathi5. Fundamental of Marketing : William J Stanton
QUESTION PAPER PATTERN FOR MARKETING MANAGEMENT
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MAX. MARKS : 75SECTION – A (5 X 2 = 10)
ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10. (a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11 (a) or (b) – Theory (Unit I and II)12.(a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
M.COM – 2016–17 onwards – Semester – I –Core- Code : PCO – 3
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HIGHER FINANCIAL ACCOUNTING
UNIT– I Single entry system – Meaning – Features – Limitations – Differences between
Double Entry and Single Entry System – Ascertainment of Profit – Net Worth Methodand Conversion method – Distinction between Balance Sheet and Statement of affairs.
UNIT – II
Hire Purchase System – Definition– Main Features – Accounting Treatment ForHire– Purchase system – Installment system.
UNIT – IIIBranch Accounts – Meaning and Objects – Types of Branches – Accounting in
respect of Dependent Branches – Debtors System – Invoice Price Method – Stock andDebtors System – Independent Branches – Incorporation of Branch Trial Balance inHead Office Books.
Departmental Accounting – Meaning – Need and Advantages – Apportionment ofExpenses – Inter–Departmental transfer – Accounting treatment.
UNIT – IV Need for Fire Insurance – Types of Fire Insurance Policies – Loss of Stock –
Average clause – Computation of Claims to be Lodged – Claims for loss of profits and itsComputation.
UNIT – V Insolvency Accounts: – Meaning of Insolvency – Procedure under Insolvency
Acts – Preparation of Statement of Affairs and Deficiency Account –PreferentialCreditors.
Books Recommended:1. Advanced Accountancy – M.C.Shukla & Others ( S.Chand & Sons)2. Financial Accounting – T.S.Reddy & A.Moorthy (Margham Publications)3. Financial Accounting – R.L.Gupta & M. Radhaswamy
(Sultan Chand & Sons)4. Advanced Accountancy – S.P.Jain&Narang (Kalyani Publishers)5. Financial Accounting – Rajendra, .P .Maheswari, Satish Bhatia
(International Book house Ltd)
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QUESTION PATTERN FOR HIGHER FINANCIAL ACCOUNTING
MAX. MARKS: 75SECTION – A (5 X 2 = 10)
ANSWER ALL QUESTIONS
1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) or (b) – Theory 7. (a) or (b) – Problem One Theory Question & Four8. (a) or (b) – Problem Problem Questions. One Question9. (a) or (b) – Problem from each unit 10. (a) or (b) – Problem
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Problem One question from each unit12. (a) or (b) – Problem Covering all units13. (a) or (b) – Problem
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M.COM – 2016–17 onwards – Semester – I – Core- Code : PCO – 4
HUMAN RESOURCE MANAGEMENT
UNIT– IHuman Resource Management – Meaning – Importance – Evolution – Objectives
– Scope – Hawthorn Studies – Its Implications – Recognition of Participation –Organization structure.
UNIT– IIHuman Resource Planning – Job Analysis – Role Analysis – Selection
and Recruitment – Testing – Interview – Placement Training – Promotion – PerformanceAppraisal –– Job Evaluation – Job satisfaction – Morale – Theories of motivations–Maslow’s, Mc Gregor and Herzberg.
UNIT– IIIHuman behaviour process – Perception – Learning – Motivational and
Personality Development – Definition of learning – Learning Theories – Concept –Cognitive and Social Learning. Comprehensive Stages – Main determinants ofPersonality – Theories of Personality – Fraeud‘s Theory, Psycho Analytical Theory andSelf Theory – Group dynamics and Internal Organization.
UNIT– IVDiscipline – Meaning – Causes of Indiscipline – Acts of Indiscipline –
Procedure for disciplinary action – Grievance – Meaning – Characteristics of Grievances– Causes of Grievance – Methods of knowing Grievance – Grievance RedressalProcedure.
UNIT– VOrganization Conflict – Conflict in Organizational Behaviours – Individual
Aspect of Conflict –– Management of conflict – Leadership – Leadership Theories.– Traittheory – Behavioural Theory– Managerial Grid.
Books Recommended:
1. Human Resource Management and Industrial Relation – P.Subba Rao( Himalaya Publishing Houses)
2. Human Resource Management – S.S.Khanka (S.Chand & Sons)3. Human Resource Management – C.B.Mamoria and S.V.Gankar
( Himalaya Publishing Houses)4. Human Resource management – J.Jayasankar ( Margham Publications)
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QUESTION PAPER PATTERN FOR HUMAN RESOURCE MANAGEMENT
MAX. MARKS: 75SECTION – A (5 X 2 = 10)
ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10. (a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Theory (Unit I and II)12. (a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
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M.COM – 2016–17 onwards – Semester – I – Elective – 1 – Code : ELPC-1
FINANCIAL MARKETS AND INSTITUTIONS
UNIT– I Financial Markets – An overview – Money Market – Call Money Market –
Commercial Paper Market – Commercial Bill Market – Certificate of Deposit (CD) Market– Treasury Bill Market – Government or Gilt Edged Securities Market.
UNIT– IICapital Market – An overview – Capital market instruments – Capital
Market reforms – New Issue Market (NIM) – Debt Market – Foreign Exchange Market –Derivatives Market.
UNIT– IIIFinancial Services Institutions – Clearing Corporation of India Limited
(CCIL) – Credit Rating and Information Services of India Limited (CRISIL) – Discountand Finance House of India Limited (DFHIL).
UNIT– IVInvestment Information and Credit Rating Agency of India Limited (ICRA)
– National Securities Depository Limited (NSDL) – Securities Trading Corporation ofIndia Limited (STCI).
UNIT– VFinancial Institutions – Money Market Institutions – Capital Market
Institutions – National Housing Bank – Functions and working – Export and Import Bankof India (EXIM) – NABARD.
Books Recommended:1. Financial Institutions & Markets – L.M.Bhole, Tata McGraw – Hill
Publishing Company Limited. 2. Financial Instruments and Services, Nalini Prava Tripathy, Prentice
Hall of India.3. Financial Markets and Institutions S.Gurusamy, Vijay Nicole Imprints
(p) Ltd4. Financial services: M.Y.Khan, Tata Mc Graw – Hill Publishing
Company Ltd 5. Financial services: Dr.D.Joseph Anbarasu & others, Sultan Chand
and Sons. 6. Financial Management and Services – Gordon & Natarajan ,
Himalaya Publishing House
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QUESTION PAPER PATTERN FOR FINANCIAL MARKETS & INSTITUTIONS
MAX. MARKS: 75SECTION – A (5 X 2 = 10)
ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10.(a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11.(a) or (b) – Theory (Unit I and II)12.(a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
10
M.COM – 2016–17 onwards – Semester –II – Core- Code : PCO – 5
RESEARCH METHODOLOGY
UNIT – I Meaning of Research – Objectives – Significance – Types and methods of
research – Research process – Identification, Selection and Formulation of ResearchProblems – Utility of Business Research – Qualities of a good researcher.
UNIT – II Research Design – Meaning – Need for Research Design – Features of a good
design – Different Research Designs – Developing a Research Plan. Hypothesis – Meaning – Basic concepts – Procedure for hypothesis testing –
Tests of hypothesis – Limitations of the tests of hypothesis.
UNIT – IIISampling – Methods and Techniques – Sample size – Sampling error – Data
collection – Primary and Secondary – Tools of Data Collection – Interview Schedule,Questionnaire and Observation – Pilot study and Pre – Testing.
UNIT – IV Measurement and scaling techniques – Processing and analysis of data – Editing
and Coding – Tabulation – Analysis and Interpretation.
UNIT – V Report writing – Types of Report – Technique of Report Writing – Significance –
Different steps in Writing Report – Layout of the Research Report – Bibliography.
Books Recommended:
1. Research Methodology – C.R.Kothari (Wishwa Prakashan)2. Research Methodology – Thanulingam ( Himalaya Publishing)3. Research Methodology – P.Ravilochanan ( Margham Publications)4. Research Methodology – P.Saravanavel ( Kilabmaahal agencies)5. Research Methodology – Bhattacharrya. D.K6. Research Methodology – R.Paneer selvan ( Prentice—Hall of India
Pvt . Ltd)
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QUESTION PAPER PATTERN FOR RESEARCH METHODOLOGY
MAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One Question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One Question from each unit 9. (a) Theory or (b) – Theory 10. (a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11.(a) or (b) – Theory (Unit I and II) 12.(a) or (b) – Theory (Unit III and IV) 13 (a) or (b) – Theory (Unit V and any one of the units)
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M.COM – 2016–17 onwards – Semester –II – Core- Code : PCO – 6
FINANCIAL MANAGEMENT
UNIT – I Financial Management: Meaning – Definition – Nature and scope – Importance
– Functions – Objectives – Functions of a finance manager.Time value of money: Compound and present value techniques. Valuation of
securities – Concepts and Models. UNIT – II
Cost of Capital: Meaning – Significance – Concepts of cost – Specific cost ofcapital for various sources of finance – Weighted average cost of capital – Book valueweight and market value weight.
Capital budgeting: Meaning – Importance – Methods of ranking investmentproposals – Payback period, Payback index, Post–payback index, Accounting rate ofreturn, Discounted cash flow methods, Net Present value and Internal Rate of Return.
UNIT – III
Capital Structure : Meaning – Designing an optimal capital structure – Factorsdetermining capital structure – Theories of capital structure.
Leverage : Meaning and Types – Leverage’s effect on capital structure –Earning Before Interest and Tax and Earning Per Share analysis.
UNIT – IV Dividend Policy: Meaning – Types – Forms of Dividend – Determinants–
Theories. Bonus shares – Meaning – Guidelines for issuing bonus shares.Cash Management: Motives for holding cash – Objectives – Cash budget –
Cash management techniques.
UNIT – V Receivables Management: Objectives – Costs and benefits of credit extension
& Contraction– Credit policies – Credit terms – Collection policies. Inventory Management: Objectives – Techniques – ABC analysis, VED
analysis, FSN analysis, EOQ, Re–order level and Safety stock.
Books Recommended: 1. Financial Management – I.M. Pandey (Vikas Publications ) 2. Financial Management – M.Y.Khan & P.K. Jain(Tata Mc–Graw Hill Publishing) 3. Financial Management – Prasanna Chandra (Tata Mc–Graw Hill Publishing Houses)4. Financial Management – R.K. Sharma Sashi Gupta ( Kalyani Publishers)5. Financial Management – S.N. Maheswari ( Sultan Chand & Sons)6. Financial Management – P.V.Kulkarani & Others ( Himalaya Publishing House)
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QUESTION PAPER PATTERN FOR FINANCIAL MANAGEMENT
MAX. MARKS: 75SECTION – A (5 X 2 = 10)
ANSWER ALL THE QUESTIONS1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) or (b) – Theory 7. (a) or (b) – Theory 8. (a) or (b) – Problem Two Theory Questions & Three9. (a) or (b) – Problem Problem Questions. One Question 10. (a) or (b) – Problem from each unit
SECTION – C (3 X 15 = 45 MARKS)
ANSWER ALL QUESTIONS
11.(a) or (b) – Problem (Unit I theory and II problems)12.(a) or (b) – Problem (Unit III and IV)
13 (a) or (b) – Problem (Unit V and any one of the units)
14
M.COM – 2016–17 onwards – Semester –II – Core- Code : PCO – 7
HIGHER CORPORATE ACCOUNTING
UNIT – I Amalgamation and Absorption (including inter company holdings) – External
Reconstruction – Internal reconstruction (including scheme of reconstruction).
UNIT – II Holding Company (including inter company holdings) – Liquidation of companies
– Preparation of statement of affairs and deficiency account – Liquidator’s finalstatement of account.
UNIT – III Accounts of Banking Companies – Preparation of Profit and Loss account and
Balance Sheet– Treatment of rebate on bills discounted and interest on doubtful debts.
UNIT – IV Accounts of Insurance Companies – Life, Fire and Marine Insurance – RevenueAccount and Balance Sheet – Valuation Balance sheet. UNIT – V
Inflation accounting – Meaning, Merits and Demerits – Limitations of HistoricalAccounting – Methods of Accounting for changing prices – CCA, CPP and CPPA.(Simple problems only).
Human Resource Accounting – Meaning – Objectives – Valuation of HumanResources – Benefits – Limitations. (Only Theory)
Books Recommended: 1. Advanced Accountancy – M.C.Shukla & Others ( S.Chand & Sons)2. Corporate Accounting – T.S.Reddy & A.Moorthy (Margham Publications)3. Corporate Accounting – R.L.Gupta&M.Radhaswamy (Sultan Chand )4. Advanced Accountancy – S.P.Jain&Narang ( Kalyani Publications)5. Corporate Accounting – S.N. Maheshwari & S. K. Maheswari ( Vikas
Publishing House )
15
QUESTION PAPER PATTERN FOR HIGHER CORPORATE ACCOUNTING
MAX. MARKS : 75SECTION – A ( 5 X 2 = 10)
ANSWER ALL QUESTIONS
1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory
SECTION – B (5 X 4 = 20) ANSWER ALL QUESTIONS
6. (a) or (b) – Theory 7. (a) or (b) – Problem One Theory Question & Four8. (a) or (b) – Problem Problem Questions. One Question9. (a) or (b) – Problem from each unit 10. (a) or (b) – Problem
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Problem (Unit I and II)12. (a) or (b) – Problem (Unit III and IV)13. (a) theory from unit V or (b) problem from any unit including unit V
M.COM – 2016–17 onwards – Semester –II – Core- Code : PCO – 8
16
INTRODUCTION TO INTERNET PROGRAMMINGUNIT – I
Introduction to Computers: Types of computers – Characteristics ofcomputers – Classification of digital computers. Operating System: Introduction– Functions of OS – Classification of OS. Programming Languages: MachineLanguage – Assembly Language – High Level Language – Types of High levellanguage. Introduction to DBMS: What is Database – What is DBMS – Typesof DBMS.
UNIT – IIIntroduction to Network: Types of Network – Network Topologies –
Network Protocols. Internet & WWW: Introduction – What the internet – Internetaccess – Internet basics – Internet protocols – Internet address – WWW. E-Mail:Why use E-Mail – How private is E-Mail – How E-Mail works – E-Mail names &addresses – Advantages & Disadvantages.UNIT – III
Introduction to HTML: Designing a Home page – History of Html –Generations – HTML Documents – Anchor Tag – Hyper Links. Head and BodySections: Header Section – Title – Prologue – Links – Colourfl Web Page –Comment Links.UNIT – IV
Designing the Body Section: Heading Printing – Aligning the Headings-Horizontal Rule – Paragraph – Tab Settings – Images and Pictures – EmbeddingPNG FORMAT Images. Ordered and Unordered Lists: List – Unordered Lists –Headings in a list – Ordered Lists – Nested Lists.UNIT – V
Table Handling: Tables – Table creation in HTML – Width of the tableand cells – cells spanning Multiple Rows / Columns – Coloring Cells – ColumnSpecification.
TEXT BOOKS1. Fundamentals of Information Technology – Alexis Leon, Mathews Lion –
Vikas Publications House. Pvt. Ltd. (unit – I & II)2. World Wide Web with Html – C. Xavier Tata McGraw Hill – First Edition
2000. (UNIT – III, IV & V)
QUESTION PAPER PATTERN
Maximum Marks : 75
Part A – ONE Question from each unit – Either or Type (5 x 5 = 25 Marks)Part B – ONE Question from each unit - Either or Type (5 x 10 = 50 Marks)
17
M.COM – 2016–17 onwards – Semester –II Elective-2– Code : ELPC–2
INDIAN STOCK EXCHANGES
UNIT – IStock Exchange – Meaning and Functions – World’s Stock Exchanges –
Indian Stock Exchanges – Origin and Growth – Organization structure – BSE, NSE ,OTCEI– Mode of organization – Membership – Stock Exchange traders – StockExchange trading – Jobbers Vs. Brokers – Stock Exchange dealings – Trading ofsecurities.
UNIT – IIStock Exchange regulation framework – Under the SEBI Act – Functions
and Working – BSCC Act, Defence of India Rule, Capital Issues Control Act 1947–Dematerialisation.
UNIT – IIIThe Securities Contracts (Regulation) Act 1956 – Important provisions –
Securities Contracts Rules 1957. UNIT – IV
Listing – Meaning, Characteristics, Steps, legal provisions, Benefits,consequences of Non–Listing – Delisting – Insider trading – Speculation – SpeculationVs. Gambling – Investors Vs. Speculators – Investor protection.
UNIT – V
Online Stock Trading – Meaning and Features – Current Scenario –Regulation of Online Stock Trading – e–IPO. E.Commerce Act.
Books Recommended: 1. Financial Institutions & Markets – L.M.Bhole, Tata McGraw – Hill
Publishing Company Limited. 2. Financial Instruments and Services, Nalini Prava Tripathy, Prentice
Hall of India.3. Financial Markets and Institutions S.Gurusamy, Vijay Nicole Imprints
(p) Ltd4. Financial services: M.Y.Khan, Tata Mc Graw – Hill Publishing
Company Ltd 5. Financial services: Dr.D.Joseph Anbarasu & others, Sultan Chand
and Sons. 6. Financial Management and Services – Gordon & Natarajan ,
Himalaya Publishing House
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QUESTION PAPER PATTERN FOR INDIAN STOCK EXCHANGES
MAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question From Each Unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question From Each Unit 9. (a) Theory or (b) – Theory 10.(a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11.(a) or (b) – Theory (Unit I and II)12.(a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
19
M.COM – 2016–17 onwards – Semester –III – Core- Code : PCO – 9
ENTREPRENEURIAL DEVELOPMENT UNIT – I
Entrepreneur – Concepts and Definitions – Characteristics – Functions – Typesof Entrepreneur – Entrepreneurial Growth – Role of Govt and Non– Govt Agencies –Problems of entrepreneur – Problems and development of women entrepreneurs – Roleof entrepreneurship in economic development – Factors affecting entrepreneurialgrowth.
UNIT – IIEntrepreneurial Motivation – Motivation Theories –Maslow’s Need Hierarchy
theory, McClelland’s Acquired Needs theory and Achievement Motivation theory –Motivating factors – Achievement Motivation – Entrepreneurial Competencies or traits –Major Competencies – Developing competencies – Entrepreneurial Mobility.
Entrepreneurial Development Programme (EDP) – Objectives – Phases of EDP– Performance of EDP Training – Taxation benefits – Incentives and subsidies to SSIunits.
UNIT – IIIMeaning of Project – Identification and Selection of Project – Formulation of
Project Report – Project Appraisal – Project Financing – Financial Planning – Sources ofFinance. UNIT – IV
Financial Institutions support to entrepreneurs at National Level – IDBI – IFCI –IRBI – SIDBI – KVIC – At State Level – SFC – TIIC – SIDCO – TIDCO – SIPCOT.UNIT – V
Promotional institutions for development of entrepreneur – National level – SIDO,NSICO, SISI, and SSIB. State Level – SIIC, SSIC’s, DIC, Industrial Estate – TechnicalConsultancy Organizations.
Books Recommended:
1. Entrepreneurial Development – S. Khanka.2. Entrepreneurial Development in India – Dr. C.S. Gupta & Dr. N.P. Srinivasan3. Entrepreneurial Development – E.Gordon & K.Natarajan
20
QUESTION PATTERN FOR ENTERPRENEURIAL DEVELOPMENT
MAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question From Each Unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question From Each Unit 9. (a) Theory or (b) – Theory
10. (a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Theory (Unit I and II)12. (a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
21
M.COM – 2016–17 onwards – Semester –III – Core- Code : PCO – 10
ADVANCED BUSINESS STATISTICS
UNIT – I
Correlation – Meaning – Significance – Types of correlation – Karl Pearson’s
Co–efficient of correlation – Rank Correlation. Simple Regression – Regression line X on
Y and Y on X.
UNIT – II
Test of Hypothesis – Procedure of Testing Hypothesis – Type of Errors – Tests
for Means and Proportions – Tests of significance for Large and Small Samples –‘t’ test
and its applications – Cautions while using ‘t’ test.
UNIT – III
Chi – square test – Meaning – Definition – Conditions for applying test – Additive
property – Uses – Limitations – Yates correction.
UNIT – IV
F test – Application of F test – Analysis of variance – Assumptions in Analysis of
Variance – Techniques of Analysis of Variance – One–way and Two–way classifications.
UNIT – V
Time series – Definitions – Utility – Components of times series – Measurement
of trend – Semi average, Moving average and Methods of Least squares –
Measurement of seasonal variations.
Books Recommended:
1. Statistical Methods – S.P. Gupta( S.Chand)2. Statistics – R.S.N. Pillai & Bhagavathi
( S.Chand & Company)3. Comprehensive Statistical Methods – P.N. Arora, Sumeet Arora, S.Arora
( S.Chand) 4. Business Statistics – D.R. Jain , Bharat Jhun Jhunwala
(S.Chand& Company) 5. Quantitative Techniques – S. Khandlewal
( International Book house)
22
QUESTION PATTERN FOR ADVANCED BUSINESS STATISTICS
MAX. MARKS: 75SECTION – A (5 X 2 = 10)
ANSWER ALL QUESTIONS
1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory
SECTION – B (5 X 4 = 20) ANSWER ALL QUESTIONS
6. (a) or (b) – Theory 7. (a) or (b) – Problem One Theory Question & Four8. (a) or (b) – Problem Problem Questions. One Question9. (a) or (b) – Problem from each unit 10. (a) or (b) – Problem
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Problem (Unit I and II)12. (a) or (b) – Problem (Unit III and IV)13. (a) or (b) – Problem (Unit V and any one of the units)
23
M.COM – 2016–17 onwards – Semester –III – Core- Code : PCO – 11
MANAGEMENT ACCOUNTING
UNIT – I Management Accounting – Meaning – Definition – Objectives and Scope –
Nature – Functions – Need – Its relation with Cost accounting and Financial accounting– Merits – Limitations
UNIT – IIAnalysis and Interpretation of Financial Statements – Nature of Financial
Statements – Limitations of Financial Statements – Methods of Financial Analysis –Tools of analysis and interpretation.
Ratio Analysis – Meaning – Definition – Merits – Demerits– Profitability ratios –Liquidity ratios– Solvency ratios – Turnover ratios – Significance and their computation –Preparation of Financial statements using ratios.
UNIT – IIIWorking Capital Analysis – Meaning – Concept – Classification – Importance –
Limitations– Needs – Factors determining the Working Capital requirements – Forecastof working capital – Funds Flow analysis and Cash Flow analysis.
UNIT – IVMarginal Costing – Meaning – Uses and Limitations – Break–Even Analysis –
Assumptions – Cost Volume Profit Analysis – Marginal Costing for Decision Making.
UNIT – V Budgeting and Budgetary Control – Meaning – Nature – Importance –Scope –
Objectives – Advantages – Limitations – Preparation of Functional and Flexible budget Standard Costing – Variance analysis – Material and Labour Variances only.
Books Recommended:1. Management Accounting – S.N.Maheswari (Sultan Chand & Sons)2. Management Accounting – R.S.N.Pillai & Bhagavathi (S.Chand & Sons)3. Management Accounting – T.S.Reddy & Murthy ( Margham Publications)4. Management Accounting – R.K.Sharma & Shasi K.Gupta5. Management Accounting – M.Y.Khan & P.K.Jain ( Tata McGraw–Hill)
24
QUESTION PATTERN FOR MANAGEMENT ACCOUNTING
MAX. MARKS: 75SECTION – A (5 X 2 = 10)
ANSWER ALL QUESTIONS
1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory
SECTION – B (5 X 4 = 20) ANSWER ALL QUESTIONS
6. (a) or (b) – Theory 7. (a) or (b) – Problem One Theory Question & Four8. (a) or (b) – Problem Problem Questions. One Question9. (a) or (b) – Problem from each unit 10. (a) or (b) – Problem
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) unit I theory or (b) unit II problem12. (a) or (b) – Problem (Unit III and IV)13. (a) or (b) – Problem (Unit V and any one of the units (unit II to V))
25
M.COM – 2016–17 onwards – Semester –III – Core- Code : PCO – 12
INCOME TAXUNIT – I
Income Tax Act 1961 – Definition of Income – Assessment year –Previous year – Assessee – Types of Assessee – Scope of Income – Residential status– Incomes which do not form part of the total income.
UNIT – IISalaries: Definition – Characteristics – Provident Fund – Allowances –
Perquisites – Profits in lieu of salary – Deductions out of gross salary – Computation ofSalary Income.
UNIT – IIIComputation of Income from House Property – Profit and Gains of
Business or Profession.
UNIT – IVCapital Gains: Capital Asset – Type of Capital assets – Transfer of
Capital asset – Deemed Transfer – Transfer not regarded as Transfer – Computation ofCapital gains (new method) and Cost of Acquisition – Exempted Capital gains.
Income from Other Sources : General Incomes u/s 56(1) – Specific Incomes u/s56(2) – Dividends u/s 2(22) – Interest on Securities – Deduction u/s 57 – ExpensesExpressly Disallowed u/s 58.
UNIT – V Set Off and Carry Forward of Losses – Deductions from Gross Total
Income – Computation of Total Income of Individual – Income of other person to beadded in the income of Individual
Books Recommended:
1. Income Tax Law and Practice – Gaur and Narang
2. Income Tax – T.S. Reddy & Hari Prasad Reddy
26
QUESTION PATTERN FOR INCOME TAXMAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL QUESTIONS
1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) or (b) – Theory 7. (a) or (b) – Problem One Theory Question & Four8. (a) or (b) – Problem Problem Questions. One Question9. (a) or (b) – Problem from each unit 10. (a) or (b) – Problem
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) Theory Unit I or (b) Problem unit II12. (a) Problem Unit III or (b) Problem unit IV13. (a) Problem Unit V or (b) Problem any one of the units (unit II to V)
27
M.COM – 2016–17 onwards – Semester –III – Elective – 3 – Code : ELPC–3
FUTURES AND OPTIONS
UNIT – I Introduction to Derivatives – Definition of Derivative Products – Participantsin Derivatives Market – Economic Function of Derivatives Market.
UNIT – II Index Derivatives – Index Number – Economic Significance of Indexmovements –Types of Index – Desirable attributes of an Index – Derivatives in Niftyand Sensex.
UNIT – III Forward Contracts – Limitations of Forward Contracts – Futures –Distinction between Future and Forward Contracts – Futures Terminology – Options –Options Terminology, Call options and Put options.
UNIT – IV Pay off for Buyer ( long futures ) of futures – Pay off for Seller ( Shortfutures ) of futures – Hedging, Speculation and Arbitrage – Options Pay off – Pay offProfit for buyer of call options – Pay off Profit for writer of call options. Hedging andSpeculation in Options.
UNIT – V Evolution of Commodity markets – Commodity markets in India – NewyorkMercantile Exchange – London Metal Exchange – Chicago Board of Trades – TokyoCommodity Exchange – Chicago Mercantile Exchange. Books Recommend:
1. Financial Institutions & Markets – L.M.Bhole, Tata McGraw – HillPublishing Company Limited.
2. Financial Instruments and Services – Nalini Prava Tripathy, PrenticeHall of India.
3. Financial Markets and Institutions – S.Gurusamy, Vijay NicoleImprints (p) Ltd
4. Financial services – M.Y.Khan, Tata Mc Graw – Hill PublishingCompany Ltd
5. Financial services – Dr.D.Joseph Anbarasu & others, Sultan Chandand Sons.
6. Financial Management and Services – Gordon & Natarajan ,Himalaya Publishing House
28
QUESTION PAPER PATTERN FOR FUTURES AND OPTIONS
MAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10. (a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11.(a) or (b) – Theory (Unit I and II)12.(a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
29
M.COM – 2016–17 onwards – Semester –IV – Core- Code : PCO – 13
INTERNATIONAL MARKETING
UNIT – I International Marketing – Meaning and Definition – Importance, Nature and
Scope – International Marketing and Domestic Marketing – Recent Import and ExportPolicy of India.
UNIT – IIThe General Agreement on Tariffs and Trade (GATT) – WTO – Export promotion
measures – Impact of Globalization on Export Promotion.
UNIT – IIIExport pricing and cost factor – Export pricing and Market imperatives – Export
Pricing objectives – Composition of export pricing – Price Quotations.
UNIT – IV Export Finance – Terms of payment in export – Packing credit and its formalities
pre and post shipment finance – Short, Medium and Long – Term Financing – Letter ofCredit.
UNIT – V Export Procedure – Offer and Receipt of Order – Arranging the goods –
preshipment inspection – Despatch of Export Documents – Insurance – Instruction toforwarding agent – Shipping and customs procedures at port – Banking procedure.
Books Recommended:
1. International Marketing – P. Saravanavel 2. Export Management – T.A.S. Balagopal ( Himalaya Publishing House)3. Export Marketing – B.S. Rathor ( Himalaya Publishing House)4. International Marketing – P.K Vasudove
30
QUESTION PAPER PATTERN FOR INTERNATIONAL MARKETING
MAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10. (a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Theory (Unit I and II)12. (a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
31
M.COM – 2016–17 onwards – Semester –IV – Core- Code : PCO – 14
INTERNET AND E–COMMERCE
UNIT – IHistory of Internet & WWW – Meaning of Electronic Commerce – Advantages
andDisadvantages – Internet, Intranet and Extranet – Technology of Internet Commerce.
UNIT – IIBusiness Process Re–Engineering, Electronic Data Interchange – Advantages,
Electronic Payment Systems – Internet banking – ATM.
UNIT – IIIInternet frauds – Internet security – Cyber Crimes – Cyber laws – E–governance.
UNIT – IVIssues relating to e–commerce – Technology – Wireless applications, Broadband
– Online transactions – use of mobile phones – SMS alerts
UNIT – VFuture of Internet commerce – Hardware and Software – Trends – Information
and application trends.
Books Recommended:
1. Electronic Commerce – Bharath Bhasker (Tata McGraw – Hill)
2. E – Commerce – C.S.V.Murthy ( Himalaya Publishing Houses)
3. E – Commerce and its Application – U.S.Panday & Others (S.Chand & Sons)
4. A Textbook of Information Technology–S. Saravanakumar, R. Parameswaran, T. Jayalakshmi (S. Chand)
32
QUESTION PAPER PATTERN FOR INTERNET AND E–COMMERCE
MAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10.(a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11.(a) or (b) – Theory (Unit I and II)12.(a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
33
M.COM – 2016–17 onwards – Semester –IV – Core- Code : PCO – 15
COST ACCOUNTING
UNIT – ICost accounting: Meaning – Scope – Objectives – Advantages – Limitations –
Financial accounting Vs Cost accounting – Installation of a costing system – Practicaldifficulties in installing a costing system – Steps to overcome difficulties – Elements ofcost – Preparation of cost sheet and tender – Reconciliation of cost and financialaccounts.
UNIT – IIMaterial – Classification and coding of material – Fixation of stock level – EOQ –
Purchase procedure – Issue of materials – Pricing of material issues and returns –Inventory control – Periodical and Perpetual Inventory.
UNIT – IIILabour – Classification of labour – Time keeping – Preparation of payroll – Wage
payment and incentive system – Idle time – Over time – Accounting of labour cost –Labour turnover
UNIT– IVOverhead – Classification – Steps in overhead accounting – Absorption of
overhead Cost – Difference between cost allocation and apportionment andre–apportionment – Overhead recovery rates – Over absorption and under absorption –Meaning and causes – Accounting of under and over absorbed overheads.
UNIT – V
Process costing – Features – Process losses – Inter process Profits –Equivalent production.
Joint–products and by–products – Distinction between by–products, main–products and joint–products – Accounting treatment for joint – products and by–products– Operating costing (Transport only).
Books Recommended:
1. Cost Accounting – S.P. Jain and K.L. Narang ( Kalyani Publishers)2. Cost Accounting – T.S.Reddy & Moorthy (Margham Publications)3. Practical Costing – B.S.Khanna & Others (S.Chand & Sons)4. Cost Accounting – R.S.N. Pillai and Bagavathi ( S.Chand)5. Cost Accounting – S.P Iyengar ( Sultand & Sons)
34
QUESTION PAPER PATTERN FOR COST ACCOUNTING
MAX. MARKS: 75SECTION – A (5 X 2 = 10)
ANSWER ALL QUESTIONS
1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory
SECTION – B (5 X 4 = 20) ANSWER ALL QUESTIONS
6. (a) or (b) – Theory 7. (a) or (b) – Problem One Theory Question & Four8. (a) or (b) – Problem Problem Questions. One Question9. (a) or (b) – Problem from each unit 10. (a) or (b) – Problem
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Problem (Unit I and II)12. (a) or (b) – Problem (Unit III and IV)13. (a) or (b) – Problem (Unit V and any one of the units)
35
M.COM – 2016–17 onwards – Semester –IV – Core- Code : PCO – 16
INDIRECT TAXATION
UNIT – ITaxation – Meaning – Objectives – Need for Taxation – Federal Finance System
– Indian Tax System – Features – Direct Taxes – Indirect Taxes – Meaning and Scopeof Indirect Taxes.
UNIT – IIExcise Duties – Meaning – Significance – Types – Central Excise and Sale Act
1944 – Important Definition – Powers and Duties of Officers – Levy – Collection Methods
UNIT – IIIValue Added Tax(VAT) – Meaning – Merits and Demerits – Distinction between
VAT and Sales Tax – Levy of VAT – Types of VAT – Methods of Computation – Rates ofVAT.
Service Taxes (ST) – Meaning – Elements of service Tax – Different taxableservices – Exempted services – Service Tax valuation rules – Rate of service Tax.
UNIT – IV
Central Sales Tax Act 1956 – Important Definition – Sale or Purchase of Goodsin the Course of Inter – State Trade or Commerce – Sale or Purchase of Goods Outsidea State – Sale or Purchase in the course of Import and Export – Procedure for Levy andCollection.
UNIT – VCustom Duties: Meaning – Objects – Import Duties – Export Duties – Pattern of
Customs Duties in India – Customs Act 1962 – Important Definitions – Power to ProhibitImportation and Exportation of Goods – Levy and Exemption of Customs Duties.
Books Recommended:
1. Business Taxation – Dingar Pagare2. Principles of business taxation – Srinivasan & Periyasamy3. Indirect Taxation – V. Balachandran
36
QUESTION PAPER PATTERN FOR INDIRECT TAXATION
MAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10.(a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11.(a) or (b) – Theory (Unit I and II)12.(a) or (b) – Theory (Unit III and IV)
13 (a) or (b) – Theory (Unit V and any one of the units)
37
M.COM – 2016–17 onwards – Semester –IV – Elective – 4 – Code : ELPC – 4
FUNDAMENTAL AND TECHNICAL ANALYSIS
UNIT – I Investment – Meaning – Importance –– Security Analysis – Risk andReturn – Various approaches to Security Valuation.
UNIT – II Fundamental Analysis – Meaning – Market Analysis – Indices of NSE andBSE. UNIT – III Industrial Analysis – Meaning – Methods – Company Analysis – Meaning– Methods.
UNIT – IV
Technical Analysis – Meaning – Dow Theory – Elliot Wave Theory.
UNIT – V Moving Averages – Charts – MACD – relative strengths.
Books Recommended:
1. Investment Management – Zvi Bodie & Others (Tata McGraw–Hill )
2. Security Analysis and Portfolio Management – V.A.Avadhani (Himalaya
Publishing Houses)
3. Investment Management – L.Natarajan (Margham Publications)
4. Investment Management – V.K.Bhalla ( S.Chand & Sons)
5. Investment Management– Preethi Singh ( Himalaya Publications)
6. Security Analysis and Portfolio Management – Punithavathy Pandian ( vikas
Publishing House Pvt Ltd)
38
QUESTION PAPER PATTERN FOR FUNDAMENTAL AND TECHNICAL ANALYSIS
MAX. MARKS: 75
SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS
1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory
SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS
6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10.(a) Theory or (b) – Theory
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Theory (Unit I and II)12. (a) or (b) – Theory (Unit III and IV)
13. (a) or (b) – Theory (Unit V and any one of the units)
39
MCA – 2016–17 onwards– Semester –IV
ACCOUNTING AND FINANCIAL MANAGEMENT
UNIT – IAccounting–Meaning – Definition – Concepts – Conventions – Rules of Double
entry system of Accounting – Preparation of Accounting Records – Journal – Ledger –Trial balance (excluding subsidiary books).
UNIT – IIFinal Accounts of Sole Trading Concern – Preparation of Trading Account –
Profit and Loss Account, Balance Sheet (problems with simple adjustments).
UNIT – III Financial Management – Meaning – Scope – Objectives –– Financial Decisions
Ratio Analysis – Meaning – Nature – Uses – Limitations. Computation of Liquidity,Solvency, Profitability and Turnover Ratios (computation of ratio from financialstatements only).
UNIT – IVBudgetary control – Meaning – Objects – Importance – Advantages –
Preparation of Materials, Production, Cost of production, Cash and Flexible Budgets(simple problems only).
UNIT – V
Capital Budgeting – Meaning – Importance – Project Appraisal Methods –Payback Method – Net Present Value – Accounting Rate of Return.
Books Recommended:
1. Principles of Advanced Accountancy – N. Vinayakam & K.L. Nagarajan2. Management Accounting – S.N. Maheswari3. Financial Management – R.K. Sharma & Sushi gupta4. Financial Accounting – T.S. Reddy and Murthi
40
QUESTION PAPER PATTERN FOR ACCOUNTING AND FINANCIAL MANAGEMENT
MAX. MARKS: 75SECTION – A (5 X 2 = 10)
ANSWER ALL QUESTIONS
1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory
SECTION – B (5 X 4 = 20) ANSWER ALL QUESTIONS
6. (a) or (b) – Theory 7. (a) or (b) – Problem One Theory Question & Four8. (a) or (b) – Problem Problem Questions. One Question9. (a) or (b) – Problem from each unit 10. (a) or (b) – Problem
SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS
11. (a) or (b) – Problem (Unit I and II)12. (a) or (b) – Problem (Unit III and IV)13. (a) or (b) – Problem (Unit V and any one of the units)
41