m.com syllabus.pmd.pdf

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UNIVERSITY OF CALICUT(Abstract)

Modificationintheschemeof examinationofM.ComforSchool ofDistanceEducationimplementedfrom2007admissiononwards Ordersissued.- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - -

GENERAL ANDACADEMIC BRANCH I E SECTION

No. GA.I/E3/10225/02 Dated, CalicutUnivsersity. P.O., 08.07.2008- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - -Read: 1. U.O No. GAI/J2/2124/03dated22.07.04

2. ItemNo.1of theminutesoftheBoardof StudiesinCommerce(PG) heldon29.11.06.3. ItemNo.I (d)oftheminutesoftheFacultyofCommerceandManagementStudiesheld

on18.03.08.4. ItemNo.II G:4oftheminutesofAcademic Council heldon05.04.08.

O R D E R

Asperreadas1st above, sanctionwasaccordedtoimplementtheregulations, schemeandsyllabi ofM.ComdegreecourseforregularandDistanceEducationStream.

TheBoardof StudiesinCommercePGatitsmeetingheldon29.11.06asperpaperreadas

2nd aboveresolvedtoabolishtheinternal assessmentcomponentineachpaperintheformof assign-mentsandtointroduceBusinessPracticePaperwithmultiplechoicequestions,for thefirstyearandsecondyear with200marksand180marksrespectively fortheM.ComstudentsregisteredunderSchool of DistanceEducation.

Themeetingof Facultyof CommerceandManagementStudiesheldon18.03.08hasmodifiedthedecisionof theBoardof Studiesin CommercePG heldon29.11.06asfollowsRegardingtheinternal assessmentof M.ComcourseinSchool ofDistanceEducationthefacultyresolvedtointroducetwodescriptivepapersoneinthefirst year carrying200marksandtheother inthesecondyearcarrying180marks,for thestudentsregisteredforM.ComunderSchool of DistanceEducationfrom2007admissiononwards.

Asperpaperreadas4th

theAcademicCouncil atitsmeetingheldon05.04.08approvedthedecisionof theFacultyof CommerceandManagementStudies.

Sanctionhasthereforebeenaccordedtoimplementthedecisionof theFacultyof CommerceandManagementStudiesthatRegardingtheinternal assessmentof M.ComcourseinSchool of Dis-tanceEducationitwasresolvedtointroducetwodescriptivepapersoneinthefirstyearcarrying200marksandtheother inthesecondyear carrying180marks,forthestudentsregisteredforM.ComunderSchool of DistanceEducationfrom2007admissiononwards.

Ordersareissuedaccordingly.

Sd/-DEPUTY REGISTRAR (G&A I)

For REGISTRARTo

The Director (SDE)

Copyto: CE/DR(M.Com)/Enquiry/GA I F Sn/

Information Cetnres/SF/DF/FC

Forwarded /By Order

SectionOfficer


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Paper I AccountingPractices

Max. Marks : 200

1. FormulationandimplementationofAccountingStandardsinIndia RecentTrendsinpresen-

tationof CorporateFinancial Statements. (40Marks)

2. Techniquesof CostreductionandCostcontrol ActivityBasedCosting CostControl

(40Marks)

3. CostVolumeProfitAnalysis PracticalApplication DecisionmakingbyusingCVPAnalysis

Areasof Decisionmaking (40Marks)

4. FinancialAnalysisusingExcel Break-evenAnalysis BudgetingandRatioAnalysis Mana-

gerialDecisionmakingwithExcel (40Marks)

5. CorporateGovernancePracticesinIndia Legal andRegulatoryframeworkof Corporate

GovernanceinIndia. (40Marks)

BooksRecommended:

1. ManagementAccounting S.N. Maheswari

2. ManagementAccounting I.M.Pandey

3. AdvancedCostAccounting Jain& Narang

4. FinancialManagement I.M.Pandey


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Paper II BusinessPolicyandPractices

Max. M arks:1801. Political andLegal EnvironmentofBusinessinIndia Roleofregulatorybodiesintheformulationof

BusinessPolicies MonitoringandRegulationofSEBI inStockMarket. (30Marks)

2. Macro-economicframeworkinIndianEconomy PublicFinance TaxsysteminIndia Financial

AdministrationFinanceCommission. (30Marks)

3. IndianandInternational EconomicInstitutions WTO,IBRD,ADB, andIMF- Impactof Foreign

Policyinbusiness. (30Marks)

4. Socio-Cultural EnvironmentandBusinessPolicy SocialAccounting Social Audit Business

PolicyandSociety. (30Marks)

5. RecenttrendsinMarketing Retail Marketing Relationshipmarketing GreenMarketing

Societal marketing. (30Marks)

6. HumanResourcePracticesinIndia Outsourcing HumanResourceStrategies corporatestrat-

egies ParticipationManagement StrategicHRM. (30Marks)

BooksRecommended:

1. IndianFinancial System Bharathi.V. Pathak

2. Legal EnvironmentofBusiness K.Aswathappa

3. BusinessEnvironment FrancisCherunilam4. IndianFinancial System H.R.Machi Raju

5. MarketingManagement PhilipKotler

6. HumanresourcePracticesinIndia SreenivasaKandula

7. StrategicHumanResourceManagementAnuradhaSharma&AradhanaK handekar.


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UNIVERSITY OF CALICUT

SCHOOL OF DISTANCE EDUCATI ON

M.Com.SYLLABUS2004Admission onwards


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UNIVERSITY OF CALICUT

REGULATIONS GOVERNING M ASTER OF COMM ERCE PROGRAM M E FORREGULAR AND DI STANCE EDUCATION STREAM S EFFECTIVE FROM THE

2004-05BATCH M.COM ADMISSION.

Thereis an urgent need toimprovethequality of M.Com programmeso that thestudentsgain therequired character, knowledge, attitudeand skillstoadequately meet thegrowing

challengesof businessand professions. Thenew curriculumsetstheseasimportantobjectivesand invitesstudentsand teachers of Commercetoliveup tothem.

1.0. Titleof theprogramme

ThisDEGREE shall becalled MASTER OF COMMERCE (M.Com.)

2.0. Eligibility for admission

Any candidatewho has passed B.Comor BBA (earlier BBS) degreeof University ofCalicutor B.Com, BBA or BBM or BBS degreeof any other University or Instituteinany staterecognized by UGC or AICTE with aminimumor 45%marksis eligibleforadmission. OBC and SC/ ST students are eligible for relaxation as per Universityrules.

3.0. Duration of theprogramme

The duration of the M.Com programme of study is two years divided into foursemesters.

4.0. Mediumof Instruction

Themediumof instruction and examination shall beEnglish.

5.0. Subject ofstudy

Thesubjectsof study leadingto the award of M.Com shall comprisethe followingcourses.

5.1. Semester One

M.com 1.1 BusinessEnvironmentM.Com 1.2. QuantitativeTechniquesM.Com. 1.3. Accountingfor Managerial Decisions

M.Com. 1.4. ManagementInformationSystemM.Com. 1.5. Communication Skills

5.2. Semester Two

M.Com. 2.1. MarketingManagementM.Com. 2.2. Advanced Financial AccountingM.Com. 2.3. IT for BusinessM.Com. 2.4. OperationsResearchM.Com. 2.5 Research Methodology

5.3. Semester Three

M.Com. 3.1. StrategicManagementM.Com. 3.2 EnterpriseResourcePlanningM.Com. 3.3. Human ResourceM anagementM.Com. 3.4. IncomeTaxM.Com. 3.5. Financial Management

5.4. Semester Four

M.Com. 4.1. ElectiveIM.Com. 4.2. ElectiveIIM.Com. 4.3. ElectiveIIIM.Com. 4.4. ElectiveIVM.Com. 4.5. Project Repot and VivaVoce(Regular), Placement

TrainingReportfor SDE registered students


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11.0. VivaVoce

11.1. At the end of fourth semester, each candidate shall attend a comprehensive vivavoce.

11.2. Theviva board shall havetwo members:oneexternal and oneinternal. Theexternalexaminer shall beappointed bytheUniversity. Theinternal examination shall betheHead of Departmentof Commerceof theCollegeor afaculty member nominated by

him or her fromtheDepartment of Commerce.11.3. Thevivavocecarries50marks. Thevivavocewill beabout all thecourseof thefoursemester programme, includingtheproject work.

11.4. Thestudentshould get aminimumof 50%marksfor apass in thevivavoce.

13.0. Functional Electives

13.1. Electivesin thefollowingoptional areascan bechosen bythestudents

a) Financial Management

b) MarketingManagement

c) Foreign Trade

13.2. Financial Management

COURSE CODE NAM E

M.COM. FM 4.1 INTERNATIONAL FINANCEM.COM. FM 4.2. INVESTMENT MANAGEMENT

M.COM. 4.3. INDIA N FINA NCIA L SYSTEM

M.COM. 4.4. FUNDS MA NAGEMENTI N BA NKSAN D INSURAN CE COMPAN IES

13.3. Marketing Management

COURSE CODE NAM E

M.COM. 4.1. INTERNATIONALMARKETING

M.COM. 4.2. MARKETINGRESEARCH

M.COM. 4.3. CONSUMERBEHAVIOUR

M.COM 4.4. SALESMANAGEMENT AND ADVERTISING

13.4. Foreign Trade

COURSE CODE NAM E

M.COM. 4.1. INTERNATIONA L FINANCE

M.COM. 4.2. MARKETINGTRADEMANAGEMENT

M.COM. 4.3. FOREIGN TRADE POLICY AND PROCEDURES

M.COM 4.4. INTERNATIONAL MARKETINGANDLOGISTICSMANAGEMENT

14.0. Choosing Optional and Specialization

Each candidateshall chooseanareaasgiven in section 13aboveand thechoiceshallbe final. This choice should be clearly mentioned in the application filled up for

registration of thefirstexaminations.14.1. Changingoption after completing thecourse

Optionchangewill beallowed after thecompletionof theM .Comprogramme, that isafter applying for or appearing for all the four semester examinations, only oncancellation of thepreviouschoiceof theoptional area.

14.2. In that case, marksof thepreviousoption will not beretained. Original mark lists oftheprevious optional papers shall besubmitted to the Controller of Examinationsalongwith theapplication for registration for examinationsunder thenew option.


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14.3. After applying for or appearing for such examinations under the new option, newmark lists shall be issued with the marks scored in the examinations in the coursesunder thenew optionor if thestudentfailstoappear for examinationsunder thenewoption,hisor her absencewill bementioned in themark list.

14.4. Option changeafter applyingfor degreecertificate

Optionchangeshall not beallowed onceastudentappliesfor provisional or original

degreecertificate.14.5. In case a college wants to change its optional areas, it shall completethe process ofapproval of option changebeforeadmission to M.Comof that academicyear starts.

That is, optionavailablein acollegeshall notbechanged after admission toM .Comoftheyear is completed.

14.6. Notwithstanding anything stated in these regulations, a student is always free tocancel hisor her registration for M.Comwith agiven option and register for it with adifferentoption. That is,if astudenthasalready registered for M.ComwithFinancialManagement , heor shecan cancel that registration and register afresh for M.Comwith any other option along with M .Com regular candidates of that year. Oncancellation, heor shehas to writeall thefour semester examinationsafresh.

15.0. M.Comin DistanceEducationMode

15.1. All theabovecoursehavetobedoneby thecandidatesregistered throughtheSchoolof DistanceEducation (SDE). Instead of end-semester examinations, SDE studentsshall appear for two semester courses together at theend of even semesters. Thatis,examinationswill beheld bytheUniversityat theend of secondsemester for boththefirst and second semester course, and at the end of fourth semester for third andfourths semester courses.

15.2. All theother regulationsareapplicableto theSDE, registered studentsexceptinternalassessment,project reportand vivavoce.

15.3 Additional Paper for SDE students

I nstead of internal assessment, SD E students should wri te two additionaldescriptivepapers- Onecarrying 200marks alongwith fi rstyear examination and

the other carrying 100 marks along with second year examination (U.O No.GA I/E3/10225/02 dated 08.07.08)

16.0. PlacementTraining Report

16.1. TheSDE registered M.ComStudentsshall undergoplacementtrainingfor threeweeksin business organization in placeof project report and vivavocefor regular collegestudents

16.2. Each SDE candidateshall submit onecopy of theplacement training report, printed(or neatly typed) and bound (preferably spiral bound), totheDirector, SDE.

16.3. The placement training is to ensure that the student is familiar with the businessenvironment and current businesspractices.

16.4. Thestudentshall identify abusinessorganization for placementtraining and keep arecord of his/ her experiences and learning in the organization. The same to bestructured intoareportof about 50A4size,doublespaced, pagesfor submission.

16.5. A certificatefromtheorganizationin whichthecandidatehashad placementtrainingshall beincluded in theplacementtraining report.

16.6. If twoor morestudentsattend thesamefirm for placementtraining,they shall prepareand submit reportson different aspects of the firm. That is, one student may writeabout inventory management,another may writeabout financial or workingcapitalmanagement,athird may writethereport of personnel managementetc. Thereportsshall bedifferentand each studentshall submit areportwhichis differentformthoseof others.


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16.7. Structure of the placement training report. Thereport can be divided into three ormore(not exceeding seven) chapters asfollows.

TitlePage

Acknowledgements

Certificatefromtheorganization

Contents

Introduction (From the organization, Organization structure, Capital Structure,Products,turnover, employeesetc.)

Functional Departmentsand their activitieswitha view toanarratethelearningthecandidatehad at thebusiness organization. (Instead of describing processes in theentire organization, the report can be about a functional area like say finance orinventory management.

Summary and findings

Appendix

16.8. Thestudent shall submit one copy of theplacement training report to the Director,SDE. Morecopiesmay bemade, if thestudentwantsto haveoneor thefirm asksforone.

16.9. Theplacement training reportshall beevaluated byasingleexaminer appointed byDirector, School of DistanceEducation.

17.0. Theplacement training reportshall carry 100marks.

18.0. Annual Examinations

Theexaminationsheld at the end of second semester and fourth semester arefor atotal of 80 marks in each course. Thequestion papers shall becommon for regularstudentsand SDE registered studentswherever theseexaminationsareheld together,that is atleasteven semester examinationsand improvement examinations.

19.0. Certificateand Mark lists(for SDE and Regular M.Comstudents).

Only onesetofmark listsanddegreecertificatewill beissued tothestudentirrespectiveof thenumber of optionsheor shechooses and passes

20.0 RanksRanksshall beawarded in each area of specialization. That is, thereshall beonesetof ranksfor financial managementarea, another set for MarketingManagementAreaand athird set of ranks for Foreign TradeA rea.

Note: This set of regulations supersedes all the earlier M.Com regulations and this set ofscheme, syllabi and regulations shall bein force from the2004-05 batch of M.Comadmissions. However, the University reserves the right to amend these scheme,regulationsand syllabi fromtimetotimewithout prior noticeto any.

M .Com 1.1. BUSIN ESS ENV IRONEM NT

80marks

Courseobjectives:

To understandthevariouscomponentsof environmentand their interdependence. Tobeabletoassessthelikely impactof environmental changeson businessprocessesModuleI

Environment I : Environment, ecology and economic development; impact of industrialdevelopmenton environment.

Businessenvironment:concept, significanceandnatureof businessenvironment;elementsof environment - internal and external: changing dimensions of business environment;environmental scanning and monitoring.


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ModuleII

Economicenvironmentofbusiness:economicplanningin India:Industrialpolicy,fiscal policy,monetary policy, export and import policy: public sector and economic development:economic reforms,liberalization and structural adjustment programmes.

ModuleIII

Political and legal environmentof business: Governmentand business:changingdimensions

of legal environmentin India:MRTP Act,FEMA , licensingpolicyand Consumer ProtectionAct.

Regulatory bodies: SEBI, TRAI, IRDA , RBL, CLB. Industrial policy of India as amendedfromtimeto time: small and microenterprises in India: reservation of industries for small-scaleunits:

ModuleIV

Socio-cultural environment: Critical elementsof socio culturalenvironment:social institutionsand systems:social valuesand attitudes:social groups:middleclass:emerging rural sector inIndia: consumerism in India. Social responsibility of business; social audit; corporategovernance.

ModuleV

International and technological environment: Multinational corporations: foreigncollaborationsand Indianbusiness:Non-residentIndiansand corporatesector:Internationaleconomicinstitutions. WTO, IBRD and IM F: Foreign tradepolicies, impact of exchangeratefluctuations:technological environmentin India,policyof researchand development:patentlaws: technology transfer. Intellectual property rights: laws relating to trade marks andpatents: procedurefor registration of patentsand trademarks.

References:

1. Francis Cherunilam:BusinessEnvironment,HimalayaPublishingHouse, Mumbai.

2. K.Aswathappa:Legal EnvironmentofBusiness. HimalayaPublishingHouse,Delhi.

3. Adhikary,M.:EconomicEnvironmentofBusiness. Sultan Chand& Sons,New Delhi.

4. Alagh, Yoginder K: Indian Development Planning and Policy. Vikas PublishingHouse, New Delhi.

5. Sengupta N.K.: Government and Business in India, Vikas Publishing House, NewDelhi.

6. Raj Agarwal and Parag Diwan.:Business Environment, Excel Books, New Delhi.

M .Com. 1.2: QUAN TIT AT IV E M ETHODS80Marks

Courseobjectives To understandstatistical tools for quantitativeanalysis To understand the process of using statistical tools for validating finding andinterpretingstatistical results.

ModuleI

Probability:basicconcept:approaches:theorems, addition, multiplication conditional andBayes:businessapplicationsof probability.

ModuleII

Probability distributions: random variable, expected value of random variables Binomialdistribution:Poissondistribution,Normal distribution and Exponential distribution.

ModuleIII

Statistical qualitycontrol:basicconcepts:productcontrol:processcontrol: variationsin quality:control charts types of control charts mean charts, range charts P-chart, np chart, Ccharts,applications and control charts.


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ModuleIV

Correlation and regression: Simple, partial and multiple correlation: regression analysis:businessapplication of correlation and regression.

ModuleV

Statistical inference:Basicconcepts:standard error:central limittheorem.Largesampletests,small sampletests:testsfor means:testsfor proportions:testsfor paired observations:Non-

parametrictests Chi-squaretest, sign test,Wilcoxon Signed Rank test,Krushkal Wallistest,Waid Wolfwitz test;analysisvariance.

References:

1. S.P.Gupta, Statistical Methods, Sultan Chand & Sons, New Delhi.2. Richard L. Levin and David S. Rubin; Statistics for Management PrenticeHall of

India, New Delhi.3. N.D.Vora:QuantitativeTechniquesin Management,TataMcGraw Hill, New Delhi.4. Hooda, R.P.:Statisticsfor Businessand Economics, Macmillan,New Delhi.5. Hien, L.W,: Quantitative Approach to Managerial Decisions, Prentice Hall, New

Jersy.

M .Com. 1.3. ACCOUN TI NG FOR M AN AG ERIA L DECISIONS

Marks 80CourseObjectives To understand theconceptand importanceof Managementaccounting Tounderstandtheuseof accountingtoolsfor generating information for managerialdecision-making.

ModuleI

Management accounting: Objectives, nature and scope of management accounting:Management accounting and managerial decisions:

ModuleII

Project appraisal techniques: Payback Period, Discounted Payback period, Return onInvestment/ AverageRateof Return, New Present Value, Internal Rateof Return,PI NTV,Capital disinvestments,Capital rationing:risk analysis methods;statistical methods;decision

treeapproach, gametheory, Impactof inflation on investment decisions.ModuleIII

Marginal costing and cost-volumeprofit analysis:decision making:Break even analysis,BEPCharts, PV Charts, Cash BEP charts and decision-making: simulated BEP analysis; CVPanalysisunder conditionsof uncertainty, Marginal costingand decisionsregarding productmix,makeor buydecisions, and droppingof product.

ModuleIV

Cost reduction and cost control:advantageof cost reduction and cost control; areas of costreduction:techniquesof costreduction:productivity:improving productivity,Activity basedcosting.

Costaudit:objectives,benefits,costaudit,financial audit and managementaudit;organization

and programmeof cost audit; typesof cost audit cost audit of materials,labour overheads,depreciation,capital expenditureand capacity utilization.

ModuleV

Responsibility centers:Costcenter, profit center andinvestment center.

Transfer pricing: profit as ameasureof performance: transfer pricingmethods, benefitsoftransfer pricing:international transfer pricing.

References:

1. Pandey,I.M. ManagementAccounting, Vant publications, New Delhi.


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2. Lall,B.M. and I.C. Jain:Cost A ccounting: Principles and Practice, PrenticeH all, NewDelhi.

3. Homgren, Charles T., George Foster and Srikant M. Dallar: Cost Accounting: AManagerial Emphais PrenticeH all, New Delhi.

4. Anthony, Robert,ManagementAccounting, Tarapore wala,Mumbai.

5. Homgren, Charles T., Gary L Sundem, and William D. Statton: An Introduction to

ManagementAccounting, PrenticeHall, New Delhi.M .Com. 1.4. M AN AG EMENT I NFORM AT ION SYSTEM S

80Marks

CourseObjectives

To understand the process of information generation and communication inorganizations.

To understand theprocessof IT application developmentand usein organization. To provideabasicunderstandingabout security issuesof information resources.

ModuleI

Evolution of MIS: Concepts: framework for understanding and designing M IS in anorganization: MIS and other related disciplines: KIS and Management Accounting, MISand Computer Science, M IS and OR, MIS and Organisational Behaviour, M IZ andManagement .

Conceptof Information:definition,features,types,processof generationand communication,quality and valueof information:information overload;techniquesfor managingoverload;summarizingfiltering, inferences and messagerouting.

Systemconcept definition, typesand characteristicsof systemcontrol in systems;feedback;positiveand negative,negativefeedbacks control system,input, processand outputcontrol,law of requisitevariety.

ModuleII

Structures of MIS. Basic structural concepts: formal and information systems; public andprivateinformationsystems:multipleapproachestothestructureofMIS;Operational elements

(physical components,process,outputsfor users).Activitysubsystems,functional subsystemsand decision support synthesisof multipleapproachesintoaconceptual structurefor MIS.

ModuleIII

Information systems: Transaction Processing systems. Office A utomation Systems.Information Reportingsystems,Decision SupportSystems,ExecutiveSupport Systems,exceptsystemsandEnterpriseResourcesPlanning Systems.

ModuleIV

Systems Development and Implementation: System development methodologies; SDLCapproach:prototypingapproachand user developmentapproach SystemsA nalysis;systemsDesign; system implementation; management of information system project; systemdocumentation information systemaudit.

ModuleVComputer Networks:LAN, WA N;topologies;distributed dataprocessing and client/ servercomputing.

Security of information resources;threatstoinformation resources;security systemsfor riskmanagement social and ethical issuesof information technology.

References:

1. GeorgeM .Scott:M anagementInformation System.McGraw Hill Book Company,NewDelhi.


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2. Gordon BDavis,et.El: ManagementInformationSystems, PrenticeHall ofIndia,NewDelhi.

3. Kenneth C.Laudon and JaneP. Laudon: Management Information Systems, PearsonEducation Asia, New Delhi.

4. Mohan.P.:ManagementInformationSystems,HimalayaPublishingHouse,New Delhi.

5. Effy Oz,ManagementInformation Systems, VikasPublishing House, New Delhi.

M .Com1.5COM M UNICA TION SKI LLS80Marks

Courseobjectives:

1. To understand theprocessof businesscommunication, and

2. To acquirerequired skills tomanagebusinesscommunication.

3. To giveawarenessabout and tohelp develop thepersonality of thestudents.

ModuleI

Business Communication meaning need process methods written, Verbal, non-verbal, visual, telecommunications;typesof businesscommunications internal and external,upwardand downward,lateral; barrierstocommunication-physical, psychological, linguistic,mechanical.

ModuleII

Communication through letters,businessletters,layoutof letters,kindsof businessletters,characteristicsofagood letter;application for appointment resume references;appointmentorders;Businessenquiries offersand quotations;orders- executionof orders cancellationof orders. Letters of complaint, letters of agency status enquiries; circulars and circularletters;notices;reportsbyindividuals;reportsbycommittees;annual report;writingof reports.

ModuleIII

Non-verbal communication:

Body language:kinesics, proxemics, paralanguage

Effectivelistening:Principlesof effectivelistening;factorsaffectinglistening.

Interviewing skills:appearing in interviews;conductinginterviews.

ModuleIV

Self developmentand communication:Developmentof positivepersonal attitudes;SWOTanalysis. Personality development: Concept of personality; Concept of self; Perception;Personality types;Transaction analysis.

ModuleV

Gamesandexercises:Businessgames,Group discussions;Mock interviews;Seminars;effectivelistening exercises;report writing.

Public speaking:preparingand deliveringeffectivepublicspeeches.

Physical exercises:Yogaand meditation for personality development.

References:

1. Darmar Fisher, Communication in Organizations, Jaico Publishing House, Mumbai,

1999.

2. Boveeand Thill: BusinessCommunication Today,TataM cGraw Hill, New Delhi.

3. Randall E.Magors: BusinessCommunication,Harper and Row, New York.

4. Balasubramanyam:BusinessCommunications:VikasPublishingHouse, Delhi.

5. Kaul: EffectiveBusinessCommunications, PrenticeHall, New Delhi.

6. Patri V.R.:Essentialsof Communications;Greenspan Publications, New Delhi.

7. AllanPease, Body Language, SudhaPublications, New Delhi.

8. Taylor, Shirley:Model BusinessLetters. PearsonEducation Asia, New Delhi.


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M.Com2.1:MARKETING MANAGEMENT.80Marks

Courseobjectives: To introducetheconceptsof marketing managementto thestudents. Tounderstandvariousmarketing decisionsandtheir implications. To understand theimpact of marketing decisionsonconsumer behaviour.ModuleI

Marketing: concept, nature, scope and importance of marketing; evolution of marketingconcept; goals of marketing; marketing mix; process of marketing management; strategicmarketing planning; market segmentation and positioning; Marketing organization andcontrol; Social,environmental and ethical issuesin marketing;International marketing;Greenmarketing;Cyber marketing.

ModuleII

Product decisions: concept of product;coreproduct and augmented product;product lineand product mix decisions; product life cycle- strategic implications of product life cycle;new product development;branding,packagingand labeling.

ModuleIII

Pricing decisions: Factors affecting price determination; Pricing policies and strategies;

Methods of pricing;Discountsand rebates;Priceadjustment strategies.ModuleIV

Promotionand distribution decisions:Marketing communication;Promotionmix-advertising,personal selling, salespromotion, publicity and public relations; Determining advertisingbudget; Copy designing and testing; Media selection; A dvertising effectiveness; Salespromotion tools and techniques. Selection and management of marketing channels;Managing retailers,wholesalersand marketlogistics.

ModuleV

(a) Consumer behaviour: Consumer vsinstitutional buyers;consumer decision makingprocess;consumer perception;buyingprocess;problemidentification and informationsearch.

(b) Rural marketing.(c) Agricultural marketing.

References:

1. Kotler,Philip and Gary Armstrong:PrinciplesofMarketing,PrenticeH all ofIndia,New Delhi.

2. Ramaswamy V.S. and Namakumari: Marketing Management, Macmillan India,New Delhi.

3. Stanton, WilliamJ and CharlesFutreil: Fundamentals of Marketing. McGraw HillPublishingCo.New York.

4. Rajagopal: ManagingRural Business,Wheeler Publishers,New Delhi.

5. Mamoria, C.B.:Agricultural Marketing, HimalayaPublishing House, New Delhi.

M .Com 2.2: ADV AN CED FINAN CIAL ACCOUNTIN G

80Marks

Courseobjectives: To understandthetechniquesof accounting for variousbusiness To learn toprepareand interpret accountsof varioustypesofbusinesses.ModuleI

A malgamation, absorption and external reconstruction of companiesunder cases of inter-company owing and inter-company holding;stepsfor internal reconstruction.


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Preparation of deficiency/ surplus account on liquidation of companies; liquidation finalstatement of accounts;receivers statement of accounts.

ModuleII

A ccountsfromincompleterecords features profit fromoperations statementof affairsmethod and conversion method.

ModuleIII

Insuranceclaims lossof stock procedures procedurefor calculation averageclausestreatmentof abnormal items of goods loss of profit indemnity under policy importantterms procedurefor ascertainingclaims averageclause.

ModuleIV

(a) Farm accounting features objectives recording of transactions preparation offinal accounts.

(b) Human resource accounting objectives methods of valuation advantages anddisadvantages HRA in India.

(c) Government accounting commercial accounting vs government accounting classification of governmentaccountingin India comptrollerand Auditor General ofIndia Public Accounts Committee Estimate Committee Committees on PublicUndertakings compilation of accounts.

(d) Investment accounts types entries in thebooks of the investors ex-interest andcum-interest ex-dividend and cum-dividend brokerage rightshares bonusshares.

(e) Voyageaccounts importantitems preparation of voyageaccounts.

(f) Accounting for pricelevel changes; methods CPP, CCA and hybrid.

(g) Social cost accounting.

ModuleV

International Accounting Standards argumentsfor and againststandards broad outlines formulation of accountingstandards recent trendsin presentation of company financialstatements. Interpretation of financial statements.

References:

1. Jain, S.P. and Narang, K.L: Advanced Accountancy, Kalyani Publishers.2. Shukla and Grewal: Advanced Accountancy, Sultan Chand & Co., Delhi.3. Davidson, Sidney:Inflation A ccounting, PrenticeHall of India, New Delhi.4. Grillsand Robinson:Human AssetsA ccounting, TataMcGraw Hill, New Delhi.5. Maheshwary,S.N.:Advanced Financial AccountingVol I and II, Sultan Chand & Co.6. Gupta, R.L. and Radhaswamy, M, Advanced Financial Accounting Vol I and II.7. Sen Gupta: Inflation Accounting in India, _________.8. Arulanandam and B.S. Raman: Advanced A ccounting, _____________.

M.Com2.3:INFORMATION TECHNOLOGY FOR BUSINESS80Marks

Courseobjectives: To understand theuseof spread sheet for decision making To understand thepotential of theInternet for business. To provideabasicunderstandingabout e-commerce.

ModuleISpreadsheet:Features of spreadsheet-MS Excel Features of MS Excel; Functions in Excel:Financial functions: NPV, IRR, PMT, IPMT. Statistical functions: AVERAGE, MEAN,MEDIAN ,AVEDEV,CORREL, STDEV,RAN K, Databasefunctions:DAVERRAGE,DMA X,DMIN,DSUM;GraphicsinExcel.ModuleII


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BusinessapplicationsofExcel: Managerial decision makingwithExcel; Model developmentwithExcel; Financial analysisusing Excel; Break-even analysis,budgetingand ratio analysiswith Excel; Inventory managementwith Excel, Investmentappraisal with Excel. Goal seek,pivot tableand scenario management for decision making.ModuleIIIInternet Featuresof theInternet;WWW: Email, Telnet,FTP, News groups, searchengines,portals,Businessapplicationsof theInternet.ModuleIVE-Commerce:introduction toe-commerce, Models of e-commerce:B2C, B2B,B2G and C2C.Electronicpaymentsystems:e-cash,e-cheque,creditcards, debit cards.EDI ande-commerce.EDI standards. Setting up and promotion of awebsitefor e-commerce.ModuleVSecurity issues in E-commerce: security risks in e-commerce, security tools and riskmanagement. IT Act 2000 digital signature, digital signature certificates, e-governance,electronic records,certifyingauthorities,network appellatetribunal, penalties.References:1. EfraimTurban,JaeLee,David KingandMichael Chung:ElectronicCommerce,Pearson

EducationAsia,Delhi.

2. Ravi KalkottaandAndrew B. Whinston:FrontiersofElectronicCommerce, AddisonWesley,Delhi.3. Heary Chan,et.el.:E-Commerce, JohnWiley & Sons.4. Edward C. Willet, : MS Office, Wiley Publishing Co. New Delhi.5. MS Excel 2000.

M .Com 2.4: OPERATI ONS RESEARCH80Marks

Courseobjectives: To understand theconceptsand techniquesofoperationsresearch. To understand theuseof OR tools for businessdecisions.ModuleIOperationresearch:meaning, origin and nature. OR asatool for decision making;OR and

management; features of OR; phases of OR; models in OR; methodsof deriving solution;limitationsof OR.ModuleIILinear programming: nature and meaning; formulation of LPP; graphic solutions; meritsand demerits;application in business.ModuleIII

Decision theory: Basic concepts: quantitative approach to managerial decision making;decision making under certainty,decision making under uncertainty maximax,minimax,maximin,Laplace,Hurwicz.Decision makingunder risk-EMV, EOL,EVPI.Decision-makingunder competition:gametheory.

ModuleIV

Network analysis:CPM and PERT:construction of network diagrams;network calculation;conceptoffloat;probabilityconsiderationin PERT;calculation offloatunder PERT; distinctionbetween CPM and PERT;limitationsof PERT.

ModuleV

QueuingTheory:meaning;basicconcepts;application of waiting linemodels;MonteCarlosimulation.

References:

6. V.K. Kapoor and SumantKapoor : OR Techniques for Management, Sultan Chand& Sons, New Delhi.

7. S.D Sharma, Operations Research, Kedar Nath Ram Nath and Co. Meerut.


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8. Barry Render and Ralph M.Stari, Jr: QuantitativeA nalysis forManagement:PrenticeHall, New Delhi.

9. Agarwal, J.D. and Sagarika Ghosh: QuantitativeTechniques for Financial Analysis,Indian Instituteof Finance, New Delhi.

10. Taha, Hamdy A.:OperationsResearch An Introduction,PrenticeHall, Delhi.

M .Com 2.5: RESEARCH M ETHOD OLOG Y

80Marks

Courseobjectives: To understand theprocess of research To understand theconceptsof samplingand toolsfor datacollection and analysis. To understand theprocessof documentation and research report writing.ModuleI

Research methodology:conceptsof research:pureresearchandapplied research;social scienceresearch;research design exploratoryresearch,descriptiveresearch and diagnosticresearch,action research and experimental research. Casestudy.

ModuleII

Surveys:Censusand samplesurvey;sampledesign-probability samplingand non-probabilitysampling;merits and demerits;samplesize;samplingand non-sampling errors.

ModuleIII

Planning a research: selection of problem; setting objectives; formulation of problem;hypothesis;study variables;measurementof variables;research plan.

ModuleIV

Collection of data: primary and secondary data; sources of secondary data; methods ofcollecting primary data observation,experimentation,simulation,interviewing,mail survey,projective techniques, sociometry, focus group discussion and content analysis. Tools fordatacollection scheduleand questionnaire;measurementscales;pilotstudy and pre-testingquestionnaire. Natureof field work;field work;field administration;Editing,classificationand codification of data. Toolsfor statistical analysis;

ModuleVReport writing types of reports; planning report writing; research report format;documentation footnotesand bibliography;writing thereportand typing thereport.

References:

11. Krishnaswami O.R.:M ethodologyofResearchin Social Sciences,HimalayaPublishing,Mumbai.

12. Suresh Gupta:Research Methodology, Deep and Deep Publications, New Delhi.

13. Ranjith Kumar: Research M ethodology: A Step by Step Guide for Beginners, SagePublishers,New Delhi.

14. Tripadhi, P.C.:A TextBook of ResearchMethodology in Social Sciences, Sultan Chand,New Delhi.

15. Kothari, C.R.:Research Methodology, WeshwaPrakashan,New Delhi.

M .Com 3.1: STRATEGIC M AN AG EMENT

80Marks

Courseobjectives: To understand theconceptand importanceof strategic management. To understand theprocessofenvironmental analysis anddiagnosis. To understand theformulationandimplementation ofstrategies.


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ModuleI

Strategic management of business: concepts and definitions of strategy and strategicmanagement; approaches to strategic decision making; mission and purpose, objectivesand goals;strategicbusinessunit (SBU).ModuleII

Environmental analysis and diagnosis: concept of environment and its components;

environmental scanning and appraisal; organizational appraisal; SWOT analysis;strategicadvantage.

ModuleIII

Industry and Competitor analysis:Michael Porters industry analysis;competitor analysis;BCG matrix;Competitiveadvantageand corecompetence;strategy gurus.ModuleIV

Strategiesatvarious levels: functional strategies, businesslevel strategies, global strategiesand corporate strategies. Functional strategies: marketing strategy; production strategy;finance strategy; HR strategy. Business level strategies: generic strategic choices; globalstrategies;corporatestrategies:growth strategies,retrenchment strategiesand combinationstrategies.ModuleV

Strategy formulation andimplementation:Strategic alternatives;strategicchoice;evaluationof strategicalternatives;strategy implementation and control; strategy and structure. Casesin strategic management.References

16. Bhatachary, S.K. and N. Venkatarain: Managing Business Enterprises: Strategies,Structureand Systems;VikasPublishing House, New Delhi.

17. Charles W.L. H ill and Gareth R.Jones: Strategic Management Theory, EducationalPublishers,Chennai.

18. H . Igor Ansoff:Implanting StrategicManagement;PrenticeHall, New Delhi.

19. Azhar Kazmi, BusinessPolicy,TataMcGraw Hill, New Delhi.20. Michael E Porter:CompetitiveStrategy, TheFreePress, New York.

21. Sharma R.A.; Strategic M anagement in Indian Companies, Deep and DeepPublications, New Delhi.

22. LawranceJaush and WilliamGluek:StrategicManagement,McGraw Hill.

M .Com 3.2ENTERPRISE RESOURCE PLAN NI NG80Marks

Courseobjectives: To understand theconcept, useand importanceof database. To understand thefunctionalities in ERP softwareand To understand thebenefitsofbusinessintegration through ERP.ModuleI

Database: concept of database, use and relational database; database design; Data baseAdministrator: databasesecurity.

ModuleIIMSAccess: featuresof MSAccess;Databasedesign in Access- creatingtablein design view,creatingtablewith wizard, creatingtable byentering data;Formdesign withAccess;Querydesign and running in Access query in design view; query design with wizard; Reportdesignin MSAccess reportdesignwithwizard,reportdesignwith designview; UsingMSAccessfor businessdecisions.

ModuleIII

Enterpriseresourceplanningsystems:Evolution of ERP MRPI, MRP II and ERP.Popular ERP packages; ERP for small and medium enterprises.


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ModuleIV

Functionalities in ERP packageSAP R/ 3 manufacturing, salesand marketing, personnel,R & D, finance.

Module V

Implementation of ERP; project management for ERP implementation; issues in ERPimplementation; configuration and customization of ERP package. Case study of ERP

implementation.References:

1. Elmasri and Nawathe: Fundamentals of Database System, Pearson Education Asia,New Delhi.

2. Desai Bipin:An introductiontoDatabaseSystem, Galgotia Publications, New Delhi.

3. Robinson,Celeste:Access2000, BPBPublications, New Delhi.4. VenkitaKrishnan N.K.:EnterpriseResourcePlanning, PrenticeHall, New Delhi.

5. Thomson A.Brady, EnterpriseResourcePlanning, Thomson Technology.

M .Com 3.3: HUM AN RESOURCE M AN AGEM ENT.80Marks.

Courseobjectives:

1. To familiarize thestudentswith thehuman resourcemanagement processes.2. To sensitizethemtothetraining processand techniques, and,3. To provide them with appropriate knowledge and skills required for selecting,

developingand managing human resources.

ModuleI

Human ResourceManagement(HRM ):Functionsof HRM, roleand status of HR Managerin an organization. HR policies; Manpower planning; process of manpower planning;Recruitment; Selection; Training and development; Performance appraisal: methods ortechniques of performance appraisal; Promotion and demotions; Transfer, Separations:resignation;discharge;dismissal; suspension;retrenchment;lay off; Industrial relations. Jobanalysis and jobrating.HR Planning:Process;supply and demand forecasting;problemsofHRP.Emergingissuesin HRM.

ModuleII

HRD: Concept of HRD: Training and development: Training process: an overview; role,responsibilities and challenges to training managers and employees; Organisation andmanagementof training function;training needsassessmentand action research;instructionalobjectivesand lesson planning;learningprocess.

ModuleIII

Training climate and pedagogy: developing training modules; training methods andtechniques; facilities planning and training aids. Technical training: training for TQM ;attitudinal training; trainingfor managementchange; trainingfor productivity,trainingforcreativity and problemsolving;training for leadership and training for trainers.

ModuleIV

Grievancehandling:Grievance-meaning and causesof grievance importanceandprocedureof grievancehandling;Hotstoresrule;codeof disciplineSuggestion scheme:Importanceofsuggestion scheme;implementation of suggestion scheme.

ModuleV

(a) HR outsourcing:legal requirements:contractorsliabilities;liabilitiesof thecompanytowardscontractorslabourers.

(b) HR records:objectivesof HR records;absenteeism;(c) HR appraisal and audit:concept, scope, methods and importanceof HR audit;


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References:

1. AswathappaK., : Human Resource and Personnel Management; TataMcGraw Hill,New Delhi, 1997.

2. Holloway J. ed. PerformanceMeasurement and Evaluation; Sage Publications; NewDelhi, 1995.

3. Gupta, C.B.: Human ResourceManagement;4. Heneman and Schwal: Human ResourceManagement;5. Prasad, L.M., Human ResourceManagement;

M .Com 3.4: IN COM E TAX80Marks

Courseobjectives:

To understand theconceptof residenceand incidenceof incometax To learn tocomputeincomeand tax liability To understand the deductions and exemptions of income under the Income TaxAct.

ModuleI

Income tax-H istory; basic concepts; previous year, assessment year, assessee, income;agricultural income, casual income, person,averagerate, marginal rate, capital and revenue

receipts and expenditure;tax evasion,tax avoidanceand tax planning; return of income.Residential statusand tax incidence;scopeof income;individual, HUF, firms, associationofpersons, and body of individuals,companies,other persons.Grosstotal income, total income, exempted incomes. Headsof income.

ModuleII

Computation of income under the head salaries salaries and allowances, valuation ofperquisites,deductions. Computation of incomeunder thehead houseproperty:valuationof property;annual value;deductions.

ModuleIII

Profitsand gainsof businessor profession deductions, expressly allowed and disallowed;depreciation.

Capital gains transfer; chargeability; short-term and long-term capital gains; cost ofacquisition; capital gains exemptfromincometax.

Incomefromother sources dividends,interestonsecurity;deduction oftaxatsource;grossingup; bond washing transaction;deductions.

ModuleIV

Clubbing of income;set off and carry forward of losses.

Agricultural incometax treatment of agricultural income.

Deductions fromgross total incomeu/ s 80; rebateu/ s 88, u/ s 88C, relief u/ s 89(1).

ModuleV

Computationof total incomeand tax liability of individual assesses computationof totalincome, assessmentof individuals,computation of tax.

Filling of return of income, payment of tax over thecounter and onlinetax payment.References:

1. Mehrotraand Goyal: IncomeTax Law & Practice, Sahitya Bhavan.

2. V.K. Singania: Direct Taxes Law & Practice, Taxman.

3. Bhagawati Prasad: Income Tax Law & Practice.

4. Manoharan T.N.: IncomeTax Law & Practice.

5. Income Tax Act 1956 and Finance Act of the relevant year.


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M.ComFM 3.5:FINANCIAL MANAGEMENT

80 M arks

Courseobjectives: To understand theconcept and importanceof finance To understand theroleof financial marketsand instruments. To understand theModuleIBusiness finance: objectives; finance function; organisation for financial management;capitalization over capitalization and undercapitalisation; causes, consequences andremedies;fair capitalization;leverageanalysis operating and financial, combinedleverage.

ModuleII

Capital structure; theoriesof capital structure; net incomeapproach; net operating incomeapproach; traditional; MM approach;indifferencepoint.

Cost of capital computations of cost of equity, preference, debt and retained earnings;weighted averagecost of capital; adjustments for uncertainty; opportunity cost of capital;marginal costof capital; capital asset pricing model.

ModuleIII

Working capital management: Management of cash and marketable securities; cashmanagement techniques lock boxsystem,concentration banking,selection of marketablesecurities; management of receivables and inventories; techniques of account receivablemanagement,creditpolicy,creditterms,accountcollectiontechniques;inventory management;committeeson working capital management and their findingsand recommendations.

ModuleIV

(a) Leasefinancing typesof leasing;evaluation of lease;leaseor buy decisions.

(b) Structuresfinancing securitisation.

(c) Factoring services:dimensionsof workingcapital management;zero workingcapital.

ModuleV

(a) Dividend policy:Theoriesof dividend Waltersmodel, Gordonsmodel, Residnualtheory,MM hypothesis;legal aspectsof dividend,formulationof dividend policy.

(b) Corporate governance: history ; meaning; tests of corporate governance;recommendationsof audit committees;corporategovernancein India;certificationof corporategovernance;audit committeesand theCompaniesA ct.

References:

1. Kulkarni P.V. andSathyaprasad B.G.,Financial Management,HimalayaPublishingHouse, Mumbai, 1999.

2. PresennaL.M.,Financial Management, TataM cGraw Hill.

3. Pandey L.M., Financial Management, ViksasPublishing.

4. SrivastavaR.M., Financial DecisionMaking,SterlingPublishing Co.

5. VanHorne, Financial Managementand Policy,PrenticeHall of India.

6. Gitman,Principlesof Managerial Finance, Pearson Eduction.

7. Kuchal S.C.,Financial Management,ChithanyaPublishers.

FINANCIE

M.COM FM 4.1:INTERNATIONAL FINANCE

80 M arks

Courseobjectives: To understand theconcept and importanceof international finance. To understand theroleof global financial marketsand instruments.


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Tounderstandthedetermination of exchangeratesand roleofinternational monetarysystem.

ModuleI

International finance: Meaning,Importance; emerging challenges;recent changesin globalfinancial markets; foreign exchangemarkets;exchangerate definitions; spot and forwardrates;alternative exchangerateregimes.

ModuleIIExchangeratedetermination:theoriesand models of exchangerate;purchasing power paritytheory; asset market model; current account monetary model; capital account monetarymodel, portfolio balancing model, exchange rateof rupee; recent trends; convertibility ofIndianrupee.

ModuleIII

International monetary system;brief history; features;present exchangeratesystemreformsof international monetary system;European monetary system;anotan international debt;ADB,IBRD and IM F:functions;special schemesof lending, conditionalitiesof IM F lending;IMF roleinternational liquidity; SDRs,international financial marketsand instruments.

ModuleIV

Balanceof payments; meaning; accounting principles;valuation and timing;components;deficit and surplus;macroeconomic factorsaffecting exchangerate someopen economyidentities;openeconomymultipliers,SWIFT and Inter bank clearing amongbanksin differentcountries.

ModuleV

Currency derivatives:-futures, optionsand swaps;currency futuresand currency forwards;swap market; currency swap; interestswaps;swap agreement.

Exchangeraterisksand risk managementtools;Hedging,forward deals.

References:

1. Keith Pilbeam:International Finance, Palgrave, New York.

2. Apte.P.G.,International Financial Management,PrenticeHall ofIndia;New Delhi.

3. AlanC. Shapiro;M ultinational Financial Management,PrenticeHall ofIndia;NewDelhi.

4. Soderston B.O.,International Economics, Macmillan,London.

5. Cheol S Eun and Bruce G. Resnick,: I nternational Financial Management; IrwinMcGraw Hill, New York.

6. Arthur Stonehill et.el.,:International Finance, Pearson Education A sia,Delhi.

7. MauriceD Levi: International Finance, TataM cGraw Hill, New Delhi.

4.2INVESTMENT MANAGEMENT

80 M arks

Objectives: To understand thecharacteristics of securities marketsand theinstruments tradedtherein. Tobeabletoanalyzerisk and returnof securitiesand manageportfoliosofinvestments.

ModuleI

Security markets;legal framework of security markets;organized stock exchanges;listing ofsecurities;trading and operational mechanismof stock exchanges;settlement and clearing;online trading; Dematerialisation, Depositories and Depository participants; Credit ratingservices;Internet trading and WA P enabled trading onlinesurveilance;TradingpracticesonNSE and BSE.


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ModuleII

Typesof securities equity based anddebtbased;derivatives,mutual funds.Conceptsof riskand return; valuation of securities bond and equity valuation; different approaches tovaluation;Estimationof net asset valueof mutual funds valuation of option.

ModuleIII

Security marketanalysis fundamental analysis; economic industry and company analyses

technical analysis methodsof technical analysis;trends,indicatorsand patterns advance-declineline, RSI market indices and moving averages Dow theory and Random WalkHypothesis.

ModuleIV

Investment management portfolio management selection of portfolio Markowitxdiversification Investmentand taxation long-termand short-termcapital gains taxationof capital gains dividend taxation interest taxation tax savingideas tax freebonds.

Portfoliotheoryand risk management calculationofrisk and returnof portfolios problem.

ModuleV

Investment and taxation; tax on interest, dividend, and capital gains. Capital assets andcapital gains;indexation and calculationof capital gains;tax treatmentof bonussharesandcapital gains (short-termand long-termcapital gains);avoidanceof tax and taxplanning forinvestment.

References:

1. Donald E. Fisher and Ronald J. Jordan, Securities A nalysis and PortfolioManagement, PrenticeH all, New Delhi.

2. Sourain, Harry. InvestmentMangement, PrenticeHall of India.

3. Francis and Archer, Portfolio Management, PrenticeHall of India.

4. Gupta L.C.,: Stock Exchange Trading in India: Society for Capital Market Researchand Development,Delhi.

5. Machi Raju,s H.R.: Working of Stock Exchanges in India. Wiley Eastern Ltd. NewDelhi.

6. WebsitesofBSE and NSE (www.bseindia.comand www. nse-india.com).

M.COM FM 4.3:INDIAN FIANANCIAL SYSTEM80Marks

Courseobjectives: To understand theconceptand importanceof financial systems To understand thestructureof financial marketsand institutions. To understand theroleof regulatorsin financial system.ModuleI

Financial system:Natureand roleof financial system;financial systemand financial markets;financial systemand economicdevelopment;an overview of Indianfinancial system.

ModuleII

Financial markets: Money and capital markets; Money market meaning, constituents,participants functions. Money market instruments call money,treasury bills, certificateofdeposit, commercial bills,tradebills,commercial paper,recenttrendsin Indianmoney market;capital market primary and secondary markets;capital marketinstruments, debt, equity.Derivatives; depositories;dmaterialisations, onlinesecurity trading, Initial PublicOfferingand book building.

ModuleIII


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Financial regulation:Regulatorsof financial system: Roleof RBI, SEBI and IRDA. Financialservices fee-based services,fund-based services,hirepurchase, leasing,housing,finance;merchantbanking;venturefinancing;factoring,depository, forfeiting, credit rating.

ModuleIV

Financial institutions: Commercial banks; functions, e-banking, credit cards, A TM ,Development Financial Institutions- functions: I FCI, IDBI, IRBI, SIDBI, State Financial

Corporations,Non-bankingfinancial intermediaries;mutual funds;insurancecompanies.ModuleV

Financial sector reforms- major reforms in banking capital market and insurance sectors,Narasimhan CommitteeII recommendations and implementation;Financial engineering.

References:

1. SrivastavaR.M.,ManagementofIndianFinancial Institutions,HimalayaPublishingHouse,Mumbai.

2. Khan M.Y.,Indian Financial System:Theoryand Practice,VikasPublishingHouse,Mumbai.

3. Goldsmith R.W., Financial Institutions.4. Baleya, K.N., Financial a Administration in India, Himalaya Publishing House,

Mumbai.5. Vasanth Desai: Indian Financial System, HimalayaPublishingCo.,Mumbai.

6. SEBI Guidelines

M .COM FM 4.4: FUNDS M ANA GEMENT IN BANK S AN D INSURANCECOMPANIES

80MarksCourseobjectives: To understand thesourcesand deploymentof fundsby banksand insurance

companies. To understand thelegal compliancefor their investmentsand fund uses.ModuleI

Liquidity managementin commercial funds:theoriesof liquidity management;prioritiesinthe employment of bank funds; problems in resource allocation in India. Management ofcapital funds in commercial banks: Meaning and functions of capital funds, necessity foradequatecapital funds; capital adequacy standards; present standards in India for capitaladequacyof banks.

ModuleII

Managementof primary reserves:natureandpurposeof primary reserves;Legal reservesnatureand function; workingreserve-natureand function;cashmanagementin commercialbanks.

Management of secondary reserves; nature and function of secondary reserves; factorsinfluencing secondary reserves;estimation andmanagingsecondary reserves.

Module III

ManagementofBank Deposits:deposit mobilization;conceptofbank marketing;Managementof bank loans; characteristicsof bank loans; loan policyin acommercial bank;evaluation ofloan application;credit information, credit analysis, credit decision. Priority sector lendingpoliciesof commercial banksin India.

ModuleIV

Managementofbank investments:Natureand principlesofsecurity investmentofcommercialbanks;formulatinginvestmentpolicy;volumeand pattern ofinvestmentofcommercial banks.

Performance evaluation of banks; branch expansion, deposit mobilization and creditdeployment;profitability.


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ModuleV

Principles and practiceof general insurance; meaning, functions and scopeof life, fire andmarineengineering,accident and aviation insurance; InsuranceAct1938.

Risk management through insurance: Role of insurance; benefits and limitations; RiskManagementpolicies:fireinsurance;engineeringinsurance;machinerybreak down insurance;Publicliability insurance; product liability insurance, professional indemnities;employers

liability insurance.References:

1. Jadhav Narendra: Challenges of Indian Banking, Ed., MacMillan,New Delhi.2. SharmaR.S., InsurancePrinciplesand Practices, Vora,Delhi.3. Sinkey, JosephF.Jr. ,:Commercial BanksFinancial Management,PrenticeHall,Delhi.4. Tannan M.L., Banking Law and Practice, Indian Law House, Delhi.5. Khan M.Y.:Indian Financial System, VikasPublishingHouse, New Delhi.6. Joel Bessis:Riskmanagementin Banking, John Wiley.7. Dinsdale,W.A.,: Elements of Insurance, Pitman.8. Government of India: InsuranceAct 1937as amended.

M.COM MM 4.1:INTERNATIONAL MARKETING80 M arks

CourseObjectives: To understand theproceduresand strategiesfor international marketing To understand thedocumentation for exportingand exchangerisk managementtools.

ModuleI

Introduction importanceof international marketing international marketing environment:social,political, cultural, legal, technological, demographic GA TT and WTO Internationalproduct policy standardization vs adaptation domestic vs international product line -management of international productline-strategy for productdevelopment.

ModuleII

International Marketingstrategy decision criteria for entering intoforeign markets direct

export and indirectexport packaging,brandingand promotion special formsinternationalpromotion: tradefairs, and exhibitions sales distribution - transportation and insurancefor exports.

ModuleIII

International marketing intelligence international marketing informationagencies sourcesof information exportpromotion councils, specialised institutionssuch as STC, MPEDA ,A PEDA , India Trade Promotion Organisation, EXIM bank, Export Inspection Council,Instituteof Packaging, Indian Instituteof Foreign Tradeand ECGC.

ModuleIV

Exportand importproceduresand documentation export promotion EconomicPromotionZones currentimportand exportpolicyofIndia requirementsunder FEMA,Export(Quality

Control and I nspection) Act, 1963, Indian Customs Act 1962, Export Import Control Act1947asamended in 1992. documentsin exports master document standard documentsexportinvoice, packing list,bill of lading, certificateof origin auxiliary documents:letter ofcredit, inspectioncertificate documentationfor drawback of import duty.

ModuleV

Export finance and risk management forms of export credit pre-shipment and post-shipmentcredit-international commercial payments-termsof creditin export risksand riskmanagement toolsin international marketing.


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References:

1. Rathor,B.S.,and Rathor J.S.,ExportMarketing, HimalayaPublishingHouse, NewDelhi, 1993.

2. Ellsworth, TheI nternational Economy.

3. Rogentlal, Techniqueof International Trade.

4. Harberller, Memory of International Trade.

5. Bayweather, John,International Marketing.6. Varmer, M.L., Foreign TradeManagementin India,VikasPublishing.

M .COM M M 4.2: M ARK ETING RESEARCH80 M arks

CourseObjectives: To understand theneed for and process of marketing research,and, To understand thetechniquesdatacollection and proceduresof dataanalysis formarketing decisions.

ModuleI

Marketing research meaning and importanceof marketing research marketing researchprocess marketing information systemand marketing research roleof marketing research

in decision making application of marketing research marketing research and marketresearch limitationsof marketing research.

ModuleII

Marketingresearchproblems problemformulation typesofresearch exploratoryresearch descriptive research research designs: experimental design, factorial design, and Latinsquaredesign.

ModuleIII

Sampling and samplingprocess methodsofsampling;probabilitysampling;simplerandomsampling;systematicrandomsampling;multistagerandomsampling;samplingerror nonsampling error non-probabilitysampling;judgmentsampling,quotasampling;conveniencesampling;samplesize, field procedures communication methods observation, personal

interviewing,telephonic interviewing.ModuleIV

Dataacquisition datatypesand sources datacollection tools;questionnaires,schedules,interviews,observation preparing and testing of questionnaires datameasurement andscaling techniquetypesof attitudemeasurementscales Liketscale,staplescaleand semanticdifferential scale datapreparationand dataprocessing validation, editing,coding dataprocessingmethods.

ModuleV

Dataanalysis and interpretation statistical summarization; measures of central tendencydispersion,skew ness,kurtosis,correlation and regression graphical presentation,parametricand non-parametrictests analysisofexperiments preparation and presentation ofresearchreport.

References:

1. Luck,David J., and Rubin, Ronald S.,MarketingResearch,PrenticeHall of India,New Delhi 1992.

2. Churchil, TheDryden Press, Orlando, 1991.

3. Debashis Pati, Marketing Research, University Press,Hyderbad, 2002.

4. Boyard, Westfll Stasch,Marketing Research.


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M.COM MM 4.3:CONSUMER BEHAVIOUR

80Marks

CourseObjectives

1. To understand thebuying influencesand behaviour of consumers, and,

2. To understand themodels of consumer decision making

ModuleI

Consumer behaviour issues and concepts nature, scope and application marketsegmentation and consumer research psychographicsandlifestylemarketing organizationbuying behaviour.

ModuleII

Individual influences on buying behaviour perception marketing stimuli and consumerperception price perception consumer needs and motivation personal influence andattitudeformation consumer involvement highinvolvementand low involvementdecisions theories of low involvement purchasing theory of passive learning, theory of social

judgement, andelaboration likelihoodmodel consumer learning learningandmemory associative learning, cognitive learning, vicarious learning habit storeloyalty brandloyalty and product involvement.

ModuleIIIGroup influences on consumebehaviour concept of personality self concept referencegroup and group dynamics opinionleaders social classand social stratification familylifecycle family buyinginfluencesand buyingroles cultureand subcultureinfluenceandtheir influenceon buying behaviour.

ModuleIV

Models of consumer decision making economic models psychological model psychoanalyticmodel Gestalt model sociological model Howard Shethmodel recentdevelopmentsin modelingconsumer behaviour.

ModuleV

Buying process problem recognition and information search information processing alternativeevaluation purchaseprocessand post purchasebehaviour.

ReferenceBooks:

10. Engel .J.F., R.D. Blackwell and P.W. Miniard, Consumer Behaviour, TheDrydenpress, 1933.

11. Schiffman,Leon .G., and Kanuk, Leslie Lazar, Consumer Behaviour, CBSCollegePublishing,New York 1986.

12. Assael, Henry, Consumer Behaviour, Asian Books PrivateLimited, New Delhi,2001.

13. Hoyer, Wayne De, and Macinnis, Deborah J., Consumer Behaviour, A ll IndiaPublishers and Distributors, Chennai, 1999.

M .COM MM 4.4: SALES M AN AGEMENT AN D ADV ERTISING80Marks

CourseObjectives

1. To familiarizestudentswith thetasksof salesmanagementand salesmanship, and

2. To understand theimpact of media and their effectiveness in communicating withconsumers

ModuleI

Introduction importance of sales management in marketing management planning ofsales programme sales forecasting methods of sales forecasting sales territories andsettingsalesquotas salesterritory control and routingmanagement salesorganization


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ModuleII

Salesmanship theoriesofselling AIDAStheory,Rightsetofcircumstancestheory,buyingformula theory Behavioural Equation theory steps in selling prospecting, - meetingresistance closing sale qualities of agood salesman selection of sales personnel salestraining identificationof salestraining needs designingtraining contentand conductingsalestrainingprogrammes.

ModuleIIISalesmanswork assignment types of work assignment product assignment territoryassignment time and activity analysis administration of salesquotas sales budgets salescontrol and costanalysis salesaudit salespersonnel compensation.

ModuleIV

Advertising advertisingasamarketingtool roleand objectivesof advertising advertisingand positioning advertisingbudget methodsof budgetallocation messagedesign copywriting creativity in advertising.

ModuleV

Advertisingmedia typesofmedia:print, electronic, outdoor TV Channels in India radioadvertising, FM broadcasting,Satelliteradio internet media selection media planning measuringmediaeffectivenessandmessageeffectiveness Television Rating Points NationalReadership Surveys.

Reference Books :

1. Still, Richard R., Cundiff, Edward E., and Govoni,Norman A.P., SalesManagement,5th edition, PrenticeH all of India, New Delhi, 2002.

2. Smallbone, DouglasW., An IntroductiontoSalesM anagement,StaplesPress, London.

3. Thakkur, Devendra,Advertising,Marketing,and SalesManagement,Deep and Deep.

4. Aaker, David and Myres, AdvertisingM anagement,PrenticeH all of India.

5. Chunawalla, S.A . and Sethia, K.C., Fundamentals of A dvertising, HimalayaPublishingHouse, Mumbai, 2002.

FOREIGN TRADE

M .COM FT 4.1: IN TERNATI ONA L FIN AN CE

Course Objectives : To understand theconcept and importanceof international finance. To understand theroleof global financial market and instruments Tounderstandthedetermination of exchangeratesand roleofinternational monetarysystem.

ModuleI

International finance:Meaning, importance:emerging challenges:recentchangesin globalfinancial markets; foreign exchangemarkets;exchangerate definitions: spot and forwardrates:alternative exchangerateregimes.

ModuleII

Exchange rate determination : theories and models of exchange rate : purchasing power

parity theory ; asset market model ; current account monetary model ; capital accountmonetary model, portfolio balancing model ; exchange rate of rupee ; recent trends ;convertibility of Indianrupee.

ModuleIII

International monetary system:briefhistory :features,presentexchangeratesystem;reformsof international monetary system;European monetary system;anoteon international debt;ADB,IBRD and IM F :functions;special schemesof lending;conditionalitiesof IM F lending:IM F rolein International liquidity;SDRs;international financial marketsand instruments.


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ModuleIV

Balanceof payments: meaning;accounting principles;valuation and timing;components:deficit and surplus ; macroeconomicfactorsaffecting exchangerate someopen economyidentities;openeconomymultipliers.SWIFT and Inter bank clearing amongbanksin differentcountries.

ModuleV

Currency derivatives:futures,optionsand swaps;currency futuresand currency forwards; swap market; currency swap; interestswaps;swap agreement.

Exchangeraterisksand risk managementtools:Hedging;forward deals.

References:

8. Keith Pilbeam: International Finance, Palgrave, New York.9. Apte, P.G :International Financial Management, PrenticeHall of India, New Delhi.10. Alan C. Shapiro: Multinational Financial Management,PrenticeHall ofIndia, New

Delhi.11. Soderston B.O.:International Economics, Macmillan,London.12. Cheol SEunandBruceG Resnick,:International Financial Management,Irwin McGraw

Hill,New York.13. Arthur Stonehill et.el: International Finance, Pearson Education Asia,Delhi.

14. MauriceD Levi : International Finance, TataM cGraw Hill, New Delhi.

M .COM FT 4.2: FOREIGN TRADE M ANA GEM ENT

80 M arks

CourseObjectives:

To givethestudentsanin-depthunderstandingabout foreign tradeand risksin it.

To familiarizethemwith thetoolsfor managingvariousrisksin foreign trade.

ModuleI

Basis of International trade : Theories of International trade Comparative cost theory :opportunity cost theory;Hecksher Ohlin Theory ; Determination of international prices;Economicgrowth and international trade;gains of trade;termsof trade;factorsinfluencingtermsof trade;International factormovements;tradein services;tradepolicy when balanceof paymentsisin disequillibrium.

ModuleII

Foreign exchangerisk and exposure. External techniques of exposemanagement: Internaltechniquesof exposuremanagement :exchangeratemovement and international trade.

ModuleIII

Management of economic exposure: three types of exposure: measurement of economicexposure:operating exposure:determinants.

ModuleIV

Management of transaction exposure:forward markethedge;money markethedge:optionmarkethedge: hedging contingent exposure: hedging through invoicecurrency: exposurenetting.

ModuleV

Management of translation exposure: translation methods : Translation exposure vstransaction exposure;hedgetranslationexposure;translationexposurevsoperating exposure;Financial Account Standard Board Statement 52.

References :

23. Alan C. Shapiro: Multinational Financial Management, PrenticeHall, New Delhi.

24. MauriceD Levi : International Finance, TataM cGraw Hill, New Delhi.


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25. Cheol S Eun and BruceG Resnick : International Financial management : Irwin McGraw Hill, New York.

26. Jhingan M.L.,International Economics, VrindaPublicationsPvt Limited.

27. A.V. Raj Wade: Foreign Exchange, International Financeand Risk management.

28. JeffMadura:International Financial Management.South Western CollegePublishing,New York.

M .COM FT 4.3: FOREIGN TRA DE POLICY AN D PROCEDURES

80 Hours 80 M arks

CourseObjectives:

Tounderstand theimportanceofforeigntradeand foreigntradepoliciesofthecountry To familiarizethem with theimport export processes and procedures and role of

expert promotion agencies

ModuleI

Developmentof foreign tradepolicy:Objectives, salientfeatures;policy governing supportof indigenous industry; technology upgradation; impact of foreign trade policy; Recentchanges in foreign tradepolicy in India.

ModuleIICompositionand direction of Indiasimportanceand exports;export promotionmeasures;Export PromotionCouncils;Commodity Boards;ChambersofCommerceand Industry;India

TradePromotionOrganisation;Federation ofIndian ExportOrganisations;Indian Instituteof Foreign Trade : ECGC : Export houses and trading houses: EOUs and EPZs; Exportincentives;ProjectExportsand Consultancy exports.

ModuleIII

FreeTradeand Protection :Casefor freetrade;Protection meaning;fallacious arguments;economic and non-economic arguments;Protection and underdevelopedcountries;Barriersof trade: Non-tariff barriers; QRs, VER and other non-tariff barriers. Economic effects oftariff; argumentsin support of barriers;measuringtheeffectsof tradebarriers;discriminating

tradepolicies;Dumping:K inds, conditionsand effect of dumping.ModuleIV

Export tradeprocedures:offer and receipt of orders;export licensing;producing thegoods;shipment;bankingprocedure;exportdocumentation;exporters declaration;shipping bills,bills of lading, certificateof origin,consular invoice, letter of credit etc;obtaining payment.

References:

29. Varma M.L., Foreign TradeManagement in India; Vikas Publishing Pvt. Ltd, NewDelhi.

30. Balagopal T.A.S: ExportManagement, HimalayaPublishing House, Mumbai.

31. VibhaM athur:ForeignTradeof India, New CenturyPublications, Delhi.

32. Vaish M.C and SudamaSingh:International Economics,Oxford and IBH PublishingCo. Pvt. Ltd.

33. Mithani D.M : International Economics, HimalayaPublishing House, Mumbai.

34. FrancisCherunilam: International Marketing,HimalayaPublishingHouse,Mumbai.

35. Puri .V.K : New Import-Export Policy and Procedures.


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M.COM FT 4.4:INTERNATIONAL MARKETING AND LOGISTICSMANAGEMENT

80 M arks

Course Objectives :

To understand the importance of strategic decisions for success in internationalmarketing

To understandingthewaysofmanaginginternational logisticsModuleI

International marketing :Definitions ;features;stages; Strategicorientation ;Internationalmarketing decisions ; I nternational product policy ; standardization vs adaptation ;International new product development ; International product life cycle ; packaging,branding.

ModuleII

Pricingin International markets: Pricingpolicy;pricingdecisions;Transfer pricing;dumping;counter trade; Pricestandardization;Pricequotations.

ModuleIII

International distribution:Decisioncriteriafor entry intoforeignmarkets;Directand indirectexports ; International marketing channels locating, selecting and motivating channelmembers ;International promotion strategy;promotion mixpersonal selling,publicity,salespromotion and advertising.

ModuleIV

International marketinginformation:Sourcesof foreignmarketinformation ;overseasmarketresearch ; desk research; field research; agenciesabroad ; marketing information.

ModuleV

Logisticssystems:Concepts,objectivesand scope;systemelements;importanceandrelevanceto export management ; general structure and characteristics of shipping industry; Linearand Tramp operations; Systemfreightstructureand practices;forwarding clearingagents;

freightbrokers;stevedoresand shippingagents;International air transport;A ir freightratio;A ir transportand PDM approach toexportdistributionproblemsand prospects.

Reference :

36. JohnFayerweather :International Marketing, PrenticeHall, New Delhi.

37. Philip R Cateora and John L. raham : International Marketing, TataMcGraw Hill,New Delhi.

38. Vern Terpestraand Ravi Sarathy : International Marketing, Harcourt Asia Pvt.Ltd,Singapore.

39. Sak Onkvisit and John J Shaw : International Marketing, PrenticeHall, New Delhi.

40. Krishnaveni Muthiah:LogisticsManagementand World SeaborneTrade,HimalayaPublishingHouse,Mumbai.

41. Bowersoxand Closs: LogisticsM anagement.42. IIFT : Dictionary of Shipping and CharteringTerms.

43. IIFT :Freight Tariffs and Practicesof Shipping Conference.

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