Syllabus and Question Paper Pattern of Courses of M.Com. Programme at...
Transcript of Syllabus and Question Paper Pattern of Courses of M.Com. Programme at...
AC 7/6/2013
Item no. 4.25
University of Mumbai
Syllabus and Question Paper Pattern of
Courses of M.Com. Programmeat
M.Com. Semester III and IV
Under Credit, Grading and Semester System
With Effect from Academic Year 2013-2014
_________________________________________________________________________j
Syllabus and Question Paper Pattern of
Courses of M.Com. Programmeat
M.Com. Semester III
Special Group-I: Advanced Accounting
• Course-III: Advanced Financial Management Paper-I
• Course-IV: Advanced Auditing Paper-I
• Course-V: Direct and Indirect Taxes Paper-IDirect Tax
2
Syllabus and Question Paper Pattern of Courses of M.Com.Programme at M.Com. Semester III with Effect from the Academic
Year 2013-2014
Course-III: Advanced Financial ManagementPaper-I
Modules at a Glance
Sr.No.
Modules
1 Scope and O bjectives o f Financial M anagem ent
2 Tim e V alue o f M oney
3 Financial A nalysis - A pplication o f Ratio A nalysis in Financial D ecision M aking
4 Financial D ecision
3
Sr. No. Modules / Units
1 Scope and Objectives of Financial ManagementIntroductionMeaningImportanceScopeObjectivesProfit v/s value maximization
2 Time Value of MoneyThe concept, Present value, Annuity,Techniques of discounting, and Techniques of compounding
3 Financial Analysis - Application of Ratio Analysis in Financial Decision MakingManagement AnalysisProfitability Ratios: Gross Profit Ratio, Operating Profit Ratio, Return on Capital Employed.Efficiency Ratios: Sales to Capital Employed, Sales to Fixed Assets, Profit to Fixed Assets, Stock Turnover Ratio, Debtors Turnover Ratio, Creditors Turnover Ratio Liquidity Ratios: Current Ratio, Quick Ratio. Stability Ratio: Capital Gearing Ratio, Interest Coverage Ratio.Investors AnalysisEarnings Per Share, P/E Ratio, Dividend Yield
Note: Problems should be on analysis and decision making with / without calculation o f ratios
4 Financial DecisionCost of CapitalIntroductionDefinition of Cost of Capital, Measurement of Cost of Capital, WACC Marginal Cost of CapitalCapital Structure DecisionsMeaningChoice of Capital Structure. Importance Optimal capital Structure EBIT-EPS AnalysisCost of Capital, Capital structure and Market Price of Share Capital Structure Theories Dividend Policy - Payout RatioBusiness Risk and Financial RiskIntroductionDebt v/s Equity Financing Types of LeverageInvestment objective / criteria for individuals / Non-business purpose
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Question Paper Pattern
Maximum Marks: 60
Questions to be Set: 04
Duration: 2 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
1
1 Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-2
Q-2
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-3
Q-3
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-4
Q-4
Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) ORTheory questions*(*Short notes / short questions)
15 Marks
15 Marks
Note: Full length question of 15 marks may be divided into two sub questions of 08 and 07 marks.
5
Allocation of the Syllabus and Question Paper Pattern of Courses ofM.Com. Programme at M.Com. Semester III with Effect from the
Academic Year 2013-2014
Course-IV: Advanced Auditing Paper-I
Modules at a Glance
r. o.
SN
Modules
1 A udit o f Ledgers
2 Special Considerations in A udits
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Sr. No. Modules / Units
1 Audit of LedgersGeneral ConsiderationsScrutiny of Ledgers of Assets, Personal, Revenue Accounts
2 Special Considerations in AuditsGovernment AuditMiscellaneous AuditsAudit of a sole traderAudit of a firmAudit of a small companyAudit of educational institutionsAudit of HospitalAudit of ClubAudit of HotelsTax AuditAudit of Insurance Company Audit of Banks
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Question Paper Pattern
Maximum Marks: 60
Questions to be Set: 04
Duration: 2 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
1
1 Full Length Question ORFull Length Question
15 Marks
15 Marks
Q-2 Full Length Question OR
15 Marks
Q-2 Full Length Question 15 Marks
Q-3 Full Length Question OR
15 Marks
Q-3 Full Length Question 15 Marks
Q-4 Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) OR
15 Marks
Q-4 Theory questions*(*Short notes / short questions)
15 Marks
Note: Full length question of 15 marks may be divided into two sub questions of 08 and 07 marks.
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Course-V: Direct and Indirect Taxes Paper-IDirect Tax
Modules at a Glance
Allocation of the Syllabus and Question Paper Pattern of Courses ofM.Com. Programme at M.Com. Semester III with Effect from the
Academic Year 2013-2014
r. o.
SN
Modules
1 Definitions: S:2
2 B asis o f Charge (S:3 to 9)
3 Exclusions from Total Incom e (S:10)
4 H eads o f Incom e
5 D eduction u/s 80
6 C om putation o f Incom e and Tax o f individual, firm and com pany (Excluding M AT)
7 A dvance Tax Paym ents Sec 208
8 Provision for filing o f return o f incom e (Including Form s o f Return)
Sec 139 (1), 139 (5)
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Sr. No. Modules / Units
1 Definitions: S:2Person, Assessee, Income
2 Basis of Charge (S:3 to 9)Previous Y ear , Assessment Y ear, Residential Status, Scope of Total Income, Deemed Income
3 Exclusions from Total Income (S:10)Exemptions related to Specific Heads of Income to be covered with relevant provisions such as Salary, Income from Other Sources.Agricultural IncomesSums received From HUF by memberShare of Profits from FirmIncome from Minor ChildDividend
4 Heads of Income(Including relevant items from S:2 and S:10)Salary (S:15 to 17)Income from House Property (S:22to 27)Profits and Gains From Business, Profession and Vocation : (S:28 to 32, 35, 36, 37, 40, 40A and 43B )Capital Gains - (S:45 to S:50 C)Income from Other Sources - S:56 to 59)
5 Deduction u/s 8080 C, 80CCF, 80D, 80DD, 80DDB, 80E, 80U
6 Computation of Income and Tax of individual, firm and company (Excluding MAT)
7 Advance Tax Payments Sec 2088 Provision for filing of return of income (Including Forms of Return)
Sec 139 (1), 139 (5)
Notes:1. The Syllabus is restricted to study of particular sections, specifically mentioned rules and
notifications only.
2. All modules / units include Computational problems / Case Study.
3. The Law In force on 1st April immediately preceding the commencement of Academic year will be applicable for ensuing Examinations.
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Question Paper Pattern
Maximum Marks: 60
Questions to be Set: 04
Duration: 2 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
Q-1
Q-1
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-2
Q-2
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-3
Q-3
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-4
Q-4
Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) ORTheory questions*(*Short notes / short questions)
15 Marks
15 Marks
Note: Full length question of 15 marks may be divided into two sub questions of 08 and 07 marks.
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Allocation of the Syllabus and Question Paper Pattern of
Courses of M.Com. Programmeat
M.Com. Semester IV
Special Group-I: Advanced Accounting
• Course-III: Advanced Financial Management Paper-II
• Course-IV: Advanced Auditing Paper-II
• Course-V: Direct and Indirect Taxes Paper-IIIndirect Tax
Allocation of the Syllabus and Question Paper Pattern of Courses ofM.Com. Programme at M.Com. Semester IV with Effect from the
Academic Year 2013-2014
Course-III: Advanced Financial ManagementPaper-II
Modules at a Glance
r. o.
SN
Modules
1 Types o f Financing
2 Investm ent D ecisions
3 M anagem ent o f W orking Capital
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Sr. No. Modules / Units
1 Types of FinancingIntroductionNeeds of Finance and Sources: Long Term, Medium Term, Short TermLong Term Sources of FinanceOwners Capital / Equity CapitalPreference share capitalRetained EarningDebentures or BondsLoans from Financial Institutions / BanksShort Term Sources of FinanceTrade CreditAccrued Expenses and Deferred Income Advances From Customers Commercial PapersBank Advances: Loans, O/D, Clean O/Ds, Cash Credit, Advances against goods,Bills Purchased, Discounted, Advances against documents of title of goods,Advances against supply of bills, Term LoansInter Corporate DepositsCertificate of DepositsPublic Deposits
2 Investment DecisionsIntroductionPurpose of Capital BudgetingCapital Budgeting ProcessTypes of Capital Investment DecisionsProject Cash Flows and Net profit ApprovalBasic Principle of Measuring Project Cash FlowsIncrement principle, Long Term Funds Principle, Exclusion of Financial CostPrinciple, Post Tax PrincipleProbability technique for measurement of cash flowCapital Budgeting Techniques (Only Time adjusted / discounted cash flows)Net present value, PI, IRR, Discounted pay back Capital Rationing
(Note: Problems on computation o f cash flow, ranking o f projects on various techniques, selection and analysis with / without capital rationing. Comparison o f IRR with Required rate o f return i.e. cut o ff rate, IRR and mutually exclusive projects with unequal lives, multiple IRR)
3 Management of Working CapitalMeanings, Concepts and policies of working capitalMeaning and ConceptManagement of working capitalIssues in working capitalEstimating working capital needs (only Theory)Operating or working capital cycle (only Theory)Cash Management
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Management of Inventory Management of Receivables
_________Financing of Working Capital__________________Question Paper Pattern
Maximum Marks: 60
Questions to be Set: 04
Duration: 2 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
Q-1
Q-1
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-2
Q-2
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-3
Q-3
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-4
Q-4
Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) ORTheory questions*(*Short notes / short questions)
15 Marks
15 Marks
Note: Full length question of 15 marks may be divided into two sub questions of 08 and 07 marks.
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Allocation of the Syllabus and Question Paper Pattern of Courses ofM.Com. Programme at M.Com. Semester IV with Effect from the
Academic Year 2013-2014
Course-IV: Advanced Auditing Paper-II
Modules at a Glance
r. o.
SN
Modules
1 The Com pany A udit
2 N ew Standards on A uditing (SAs)
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Sr. No. Modules / Units1 The Company Audit
General consideration in a company auditSpecial requirements of company auditAudit report: Basic Elements of the Auditor's Report, Format of Audit Report(Including -Companies (Auditor's Report) Order, 2003)
2 New Standards on Auditing (SAs)SA 200 (Revised) Overall Objectives of the Independent Auditor and the
Conduct of an Audit in Accordance with Standards onAuditing
SA 200 A Objective and scope of audit of Financial StatementSA 210 (Revised) Agreeing the Terms of Audit EngagementsSA 220 (Revised) Quality Control for an Audit of Financial StatementsSA 230 (Revised) Audit DocumentationSA 240 (Revised) The Auditor's Responsibilities Relating to Fraud in an Audit
of Financial StatementsSA 300 Planning and Audit of Financial AuditSA 500 Audit EvidenceSA 501 Audit Evidence - Specific Considerations for Selected ItemsSA 505 (Revised) External ConfirmationsSA 510 (Revised) Initial Audit Engagements - Opening BalancesSA 520 Analytical ProceduresSA 610 (Revised) Using the Work of Internal Auditors
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Question Paper Pattern
Maximum Marks: 60
Questions to be Set: 04
Duration: 2 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
Q-1
Q-1
Full Length Question ORFull Length Question
15 Marks
15 Marks
Q-2 Full Length Question OR
15 Marks
Q-2 Full Length Question 15 Marks
Q-3 Full Length Question OR
15 Marks
Q-3 Full Length Question 15 Marks
Q-4 Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) OR
15 Marks
Q-4 Theory questions*(*Short notes / short questions)
15 Marks
Note: Full length question of 15 marks may be divided into two sub questions of 08 and 07 marks.
18
Allocation of the Syllabus and Question Paper Pattern of Courses ofM.Com. Programme at M.Com. Semester IV with Effect from the
Academic Year 2013-2014
Course-V: Direct and Indirect Taxes Paper-IIIndirect Taxes
Modules at a Glance
Sr.No.
Modules
1 Service Tax
2 M aharashtra V alue A dded T ax (M VAT)
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Sr. No. Modules / Units
1 Service Tax1.1 Basic Terms
Terms-_Service, Activity, Consideration, Person, Declared ServicesApplicability of Service TaxRegistration under Service Tax law (Sec 69)Registration ProcedureGeneral Exemptions from Service Tax in certain cases, Threshold ExemptionService Tax Returns and Penalty for late filingPayment of service tax and rate of service taxPenal consequences for delay and default in service tax paymentsBooks and records maintained by the assesseeTime limit for issue of an invoiceNegative List (Sec 66 D Specifies services which are not taxable)
1.2 Services Specifically ExcludedTransfer of title in goods or immovable propertyTransfer delivery or supply of any goods which is deemed saleTransactions on money or actionable claimsProvision of service by employee to employerServices provided by MP, MLA, etcDuties preferred by persons who hold posts in pursuance of provision of constitution e.g. Central Vigilance CommitteeDuties performed as a chairperson or member or director in body established by central, state Govt or local authority
1.3 Point of TaxationDetermination of point of taxationPoint of Taxation for export of services from 1.4.2012Special provision for individual, partnership, LLP’s
1.4 Valuation of Taxable ServicesValue for the purpose of taxable services Rules for valuation The essential ingredients of the rules Value of similar servicesValuation on the basis of equivalent monetary value of consideration where valueof similar services can not be ascertainedInclusion/Exclusion of certain expenditure or cashTaxable services provided from outside IndiaValue of services involved in execution of works contractsValue of services involved In supply of food and any other article of human consumption in a restaurant or as outdoor catering
1.5 Place of Provision of ServicesIntroductionBasic FrameworkRule 3- Location of the ReceiverRule 5- Location of Immovable PropertyRule 7- Part performance of a service at different locations
2 Maharashtra Value Added Tax (MVAT)
20
2.1 IntroductionDefinitions, Sec 3, 4, 5, 6, 7, 8 (Only theory)
2.2 Registration procedure and rules: Section 162.3 Audit Section 22 & 612.4 Penalty and Interest2.5 Set-Off- Refund-Composition scheme
Notes:1. The Syllabus is restricted to study of particular sections, specifically mentioned rules and
notifications only.
2. All modules / units include Computational problems / Case Study.
3. The Law In force on 1st April immediately preceding the commencement of Academic year will be applicable for ensuing Examinations.
21
Question Paper Pattern
Maximum Marks: 60
Questions to be Set: 04
Duration: 2 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
Q-1
Q-1
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-2
Q-2
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-3
Q-3
Full Length Practical Question ORFull Length Practical Question
15 Marks
15 Marks
Q-4
Q-4
Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) ORTheory questions*(*Short notes / short questions)
15 Marks
15 Marks
Note: Full length question of 15 marks may be divided into two sub questions of08 and 07 marks.
22
9
University of Mumbai
M.COM. PART II (CBSGS)
Revised Syllabus of Business Management Group- Paper III
Organisational Behaviour
(W.e.f. Academic Year 2014-15)
Semester III
Learning Outcomes: Individual and group behaviours impact an organisation and vice versa. It is therefore important for learners to understand this aspect of management. The first four modules will help the learners
1) To get insights into the evolution of organisational behaviour2) To become familiar with organisational structure, design and culture3) To understand the tools and techniques used for communication in an organisation4) To understand the impact and importance of leadership and group dynamics in
organisations and family businesses
Module I: Introduction to Organizational Behaviour
a) Definition of organizational behaviourb) Goals of organisational behaviourc) Historical Development of organisational behaviourd) Human Relations Movemente) Emerging challenges in organisational behaviour (with special focus on globalisation, ethics,
corporate social responsibility and technology)
Module II: THE ORGANIZATION: Organisational Design and Culture
a) Organizational design: Need, Significance and Types of organizational designb) Organizational Structures - traditional and contemporary structuresc) Organisational design and employee behaviourd) Organisational culture: Meaning and dimensionse) Impact of culture on image and performance of the organization.f) Creativity and Innovation- methods of enhancing creativity and developing innovative processes
)
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Module III: Organizational Communication -Tool and Techniques
a) Johari windowb) Transactional analysisc) Lateral thinkingd) Brain storminge) Delphi techniquef) Power of grapevine and other informal communication techniques
Module IV: GROUPS in ORGANIZATIONS: Groups and Leadership
a) Group Dynamics - Groups versus teamsb) Nature and types of groups and teams :Creating effective teamsc) Leadership as a concept and its essence.d) Hersey and Blanchard's situational leadership
e) Transactional versus Transformational leaders
f) Women as leaders
g) Leadership in entrepreneurial and family business organization
Question Paper Pattern for Semester III for the Academic year 2014-15
Duration: 2 Hours Total Marks: 60
Q. No. Module Number of questions and choice Marks
1 1 Any two out of three 15
2 II Any two out of three 15
3 III Any two out of three 15
4 IV Any two out of three 15
Recommended Reference Books:
1. Robbins, P. Stephen. (1998), Organizational Behavior: Concepts, Controversies, Applications, 8th Ed. Prentice-Hall of India Pvt. Ltd.: New Delhi.
2. Luthans, F., (2005), Organizational Behaviour, (10th Ed), Tata McGraw-Hill Pvt. Ltd.: New Delhi.3. Greenberg J, W. & Devis, K. (2002), Organizational Behaviour: Human Behaviour at Work
(llthEd), Tata McGraw-Hill Pvt. Ltd.: New Delhi.4. Hellriedel, D. & Slocum, J.W.(2004), Organizational Behaviour (10th Ed), South
Western/Thomson5. Sekaran U.(2004), Organisational Behaviour: Text & Cases, (2nd Edition). Tata McGraw-Hill Pvt.
11
Ltd.: New Delhi.6. Nelson, D.L., & Quick, J.C., (2003), Understanding Organizational Behaviour (2nd Ed), South
Western/ Thomson Learning.7. Moorhead, Gregory and Griffin, W. Ricky (1999), Organizational Behavior: Managing People And
Organizations, 5th Ed. A.I.T.B.S. Publishers & Distributors (Regd.): New Delhi.8. Shani, A.B. (Rami), & Lau, J.B., (2005), Behaviour in Organizations: An Experiential Approach. (8th
Ed), Tata McGraw Hill Pvt. Ltd.: New Delhi9. Shuchi Sharma (2013). Organisational Behaviour. Tata McGraw Hill Pvt. Ltd.: New Delhi10. Steven L. McShane, Mary Ann Von Glinow & Radha R. Sharma. (2012). Organisational Behaviour.
(5th Edition). Tata McGraw Hill Pvt. Ltd.: New Delhi11. P.G. Aquinas (2013) Organisational Behaviour: Concepts, Realities, Application and Challenges.
(2nd Edition). Excel Books: New Delhi12. Rajendra P. Maheshwari & J.P. Mahajan Business Organisation Management (2nd Revised
Edition). (2012). International Book House Pvt. Ltd.: New Delhi13. Meera Shankar (2013). Organisational Behaviour. International Book House Pvt. Ltd.: New Delhi
University of Mumbai
M.COM PART II (CBSGS)
Revised Syllabus of Business Management Group- Paper III
Organisational Behaviour
(W.e.f. Academic Year 2014-15)
Semester IV
Learning outcomes: Study of the modules will help learners:
1) To understand the factors that impact individual behaviour in an organisation2) To become familiar with attitudes and motivation3) To gain insights into power and politics in an organisation4) To appreciate the need for change and managing change and stress in an organisation
Module I: Individual and Organisations
a) Factors affecting individual behaviour - personal, environmental and organizationalb) Nature and Determinants of Personalityc) Personality Traits - Big Five, Locus of Control, Self Esteem, Type A/ Type B Personality, Risk
Taking, Machiavellianism, Self Monitoringd) Personality and OBe) Matching jobs with personalitiesf) Abilities and skills
Module II: Work, Attitudes and Motivaion.
a) Meaning of attitudes and how they are formedb) Power and purpose of motivation
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c) Theories of motivation - Locke's goal setting theory, Vroom's expectancy theory. Porter and Lawler's model, Adam's equity theory, McClelland's theory of needs.
d) Managing rewards - Job status based rewards, Competency based rewards, performance based rewards
e) Empowerment and Self Managed Teamsf) Quality of work life
Module III: Groups in Organisations
a) Power-Dynamics, sources and tacticsb) Politics - Essence. Types of political activitiesc) Ethics of power and politicsd) Managing political behavioure) Conflicts-Nature and functional and dysfunctional conflictf) Conflict resolution and negotiation process
Module IV: Organisational Change and Stress Management
a) Meaning of change and factors leading to changeb) Planned change and resistance to changec) Sources of stressd) Stress Management - Individual & Organizational Strategiese) Managing conflict during change initiatives. »*f) Impact of stress on performance.
Question Paper Pattern for Semester IV for the Academic year 2014-15
Duration: 2 Hours Total Marks: 60
Q. No. Module Number of questions and choice Marks
1 1 Any two out of three 15
2 II Any two out of three 15
3 III Any two out of three 15
4 IV Any two out of three 15
Recommended Reference Books :
1. Robbins, P. Stephen. (1998), Organizational Behavior: Concepts, Controversies, Applications, 8th Ed. Prentice-Hall of India Pvt. Ltd.: New Delhi.
2. Luthans, F., (2005), Organizational Behaviour, (10th Ed), Tata McGraw-Hill Pvt. Ltd.: New Delhi.3. Greenberg J, W. & Devis, K. (2002), Organizational Behaviour: Human Behaviour at Work
(llthEd), Tata McGraw-Hill Pvt. Ltd.: New Delhi.
13
4. Hellriedel, D. & Slocum, J.W.(2004), Organizational Behaviour (10th Ed), South Western/Thomson
5. Sekaran U.(2004), Organisational Behaviour: Text & Cases, (2nd Edition). Tata McGraw-Hill Pvt. Ltd.: New Delhi.
6. Nelson, D.L., & Quick, J.C., (2003), Understanding Organizational Behaviour (2nd Ed), South Western/Thomson Learning.
7. Moorhead, Gregory and Griffin, W. Ricky (1999), Organizational Behavior: Managing People And Organizations, 5th Ed. A.I.T.B.S. Publishers & Distributors (Regd.): New Delhi.
8. Shani, A.B. (Rami), & Lau, J.B., (2005), Behaviour in Organizations: An Experiential Approach. (8th Ed), Tata McGraw Hill Pvt. Ltd.: New Delhi
9. Shuchi Sharma (2013). Organisational Behaviour. Tata McGraw Hill Pvt. Ltd.: New Delhi10. Steven L. McShane, Mary Ann Von Glinow & Radha R. Sharma. (2012). Organisational Behaviour.
(5th Edition). Tata McGraw Hill Pvt. Ltd.: New Delhi11. P.G. Aquinas (2013) Organisational Behaviour: Concepts, Realities, Application and Challenges.
(2nd Edition). Excel Books: New Delhi12. Rajendra P. Maheshwari & J.P. Mahajan Business Organisation Management (2nd Revised
Edition). (2012). International Book House Pvt. Ltd.: New Delhi13. Meera Shankar (2013). Organisational Behaviour. International Book House Pvt. Ltd.: New Delhi
14
15
University of Mumbai
M.COM PART-II (CBSGS)
Revised Syllabus of Business Management Group- Paper IV
International Marketing
(W.e.f. Academic Year 2014-15)
Semester III
Learning Outcomes:
1) Understanding the nature, scope and challenges of international marketing2) Understanding the recent trends in international marketing3) Gaining insights into international marketing environment4) Familiarity with the role of international institutions and regulatory bodies
Module I: Introduction to International Marketing
a)Meaning, Scope, differences from domestic marketingb) Benefits and motivating factorsc)Challenges and Constraintsd) International trade theoriese) Overview o f India’s foreign trade
Module II: Overview of International Marketing
a)Current and emerging trends in international marketingb)Role of MNCs in international trade,major international marketing decisionsc) Modes of entry in international marketsd)Methods of payment in international tradee)Role of trade blocs in international trade, settlement o f international disputes.
Module III: International Marketing Environment
a) Importance of social and cultural environmentb) Analysis of legal and economic environmentc) Understanding political and financial environmentd) Impact of global environment on international trade.
16
a) Role of International Monetary Fund (IMF), International Bank For Reconstruction and Development (IBRD)
b) International Development Association (IDA)- functionsc) International Finance Corporation (IFC) and Multilateral Investment Guarantee
Agency (MIGA)d) Role of World Trade Organisation (WTO) in regulating international tradee) Latest developments in WTO.
Module IV: Role of International Institutions and Regulatory Bodies
Question Paper Pattern for Semester III for the Academic year 2014-15
Duration: 2 Hours Total Marks: 60
Q. No. Module Number of questions and choice Marks
1 I Any two out of three 15
2 II Any two out of three 15
3 III Any two out of three
$ ■
15
4 IV Any two out o f three 15
Recommended Reference Books:
1) International Marketing: Text & Casesby Cherunilam, Francis (Edition 11th Rev.) (2010.) Himalaya Publishing House: Mumbai
2) International Marketing by Cateora Philip R., Graham John L. & Salwan Prashant. (13th Edition). (2011) Tata McGraw Hill Education Private Limited: New Delhi
3) International Marketingby VasudevaP.K.(4thEdition) (2010). Excel Books Publication: New Delhi
4) International Marketing by Paliwoda Stanley J. & Thomas Michael J. (3 rd Edition) (2002). Viva Books Private Ltd.: Mumbai
th5) Global Marketing Management by Keegan Warren J.& Bhargava Naval K. (7 Edition)(2011). Dorling Kindersley (India) Pvt. Ltd.: New Delhi
6) International Marketing Strategy: Analysis, Development & Implementation by Doole Isobel & Lowe Robin (2nd Edition). (1999). Business Press (A Division O f Thomson Learning In.): London
7) International Marketing Analysis & Strategy by OnkvisitSak& Shaw John J. (3rdEdition) (2007). Prentice Hall o f India Private Limited: New Delhi.
8) International Marketing by Panda R. N. (2013). Advance Learner Press: New Delhi
17
9) International M arketing by Philip Cateora, Mary Gilly and John Graham, (15t Edition) (2014) Tata M cGraw Hill Education Private Limited: New Delhi
10) International M arketing - Text and Cases by Justin Paul and Ramneek Kapoor (2n Edition) (2012) Tata M cGraw Hill Education Private Limited: New Delhi
11) International M arketing by P.K.Vasudeva (4th Edition- Revised) (2013) Excel Books Publication: N ew Delhi
University of Mumbai
M.COM PART-II (CBSGS)
Revised Syllabus of Business Management Group- Paper IV
International Marketing
(W.e.f. Academic Year 2014-15)
Semester IV
Learning Outcomes:
1) Understanding of the product and pricing strategies adopted by firms for« •
international marketing2) Understanding the challenges of logistics, supply chain and promotion in
international marketing3) Gaining insights into the procedural aspects of international marketing
environment
Module-I- International Product Planning and Pricing Strategies
a)Product planning in international markets, product extensionb) Process o f new product development for international marketsc)Importance o f packaging and labeling in international marketsd)Intemational Product Life Cyclee)Pricing strategies for international markets, factors influencing pricing decisions.
Module-II- International Distribution, Logistics and Supply Chain Management
a)Direct and Indirect marketing channels o f distribution in foreign marketsb) International logistics and global supply chain managementc) Global manufacturing strategiesd) Global sourcing, Inventory management.
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a) Importance of sales promotion, Advertising, Direct marketing in international markets,
b) Objectives and process o f personal sellingc) e-marketing, Importance o f e-commerce in international traded) Importance of brand building in international markets.
Module-IV- Procedural and Policy Framework
a) Foreign Trade Policy (FTP)b) Export Documentation, Export-Import Procedurec) Export Incentivesd) Steps in excise and customs clearance, Shipping procedure, Bank formalitiese) Export risk insurance.
Question Paper Pattern for Semester IV for the Academic year 2014-15
Module-Ill- International Product Promotion and Brand Building
Duration: 2 Hours Total Marks: 60
Q. No. Module Number of questions and choice Marks
1 I Any t\y© out o f three 15
2 II Any two out o f three 15
3 III Any two out o f three 15
4 IV Any two out o f three 15
Recommended Reference Books:
1) International Marketing: Text & Cases by Cherunilam, Francis (Editionllth Rev.) (2010.) Himalaya Publishing House: Mumbai
2) International Marketing by CateoraPhilip R., Graham John L. &Salwan Prashant. (13th Edition). (2011) Tata McGraw Hill Education Private Limited: New Delhi
3) International Marketingby Vasudeva P.K.(4thEdition) (2010). Excel Books Publication: New Delhi
4) International Marketing by Paliwoda Stanley J. & Thomas Michael J. (3rd Edition) (2002). Viva Books Private Ltd.: Mumbai
5) Global Marketing Management by Keegan Warren J.& Bhargava Naval K. (7th Edition) (2011). Dorling Kindersley (India) Pvt. Ltd.: New Delhi
19
6) International Marketing Strategy: Analysis, Development & Implementation by Doole Isobel & Lowe Robin (2nd Edition). (1999). Business Press (A Division Of Thomson Learning In.): London
7) International Marketing Analysis & Strategy by OnkvisitSak& Shaw John J. (3rd Edition) (2007). Prentice Hall of India Private Limited: New Delhi.
8) International Marketing by Panda R. N. (2013). Advance Learner Press: New Delhi9) International Marketing by Philip Cateora, Mary Gilly and John Graham, (15th
Edition) (2014) Tata McGraw Hill Education Private Limited: New Delhi10) International Marketing - Text and Cases by Justin Paul and Ramneek Kapoor (2nd
Edition) (2012) Tata McGraw Hill Education Private Limited: New Delhi11) International Marketing by P.K.Vasudeva (4th Edition- Revised) (2013) Excel Books
Publication: New Delhi
20
UNIVERSITY OF MUMBAI
NAAC ACCREDITED
SYLLABUS FOR M.COM Part II (Semester - III
&IV)
Business Management Group- Paper V
Entrepreneurship Management
Credit Based Semester and Grading System
w.e.f. the Academic year 2014 - 2015
UNIVERSITY OF MUMBAI
M.COM PART-II (CBSGS)
Revised Syllabus of Business Management Group- Paper V
Entrepreneurship Management
(w.e.f. Academic Year 2014-15)
Semester III
Learning Outcomes:
• Understanding the evolution of entrepreneurship• Understanding the impact of environmental factors on entrepreneurship• Gaining insights into the process of setting up an entrepreneurial venture• Familiarity with different entrepreneurial models and principles and strategies adopted by
successful entrepreneurs
Module-1. Paradigm of Entrepreneurship
a) Introduction, importance and significance of Entrepreneurship Management
b) Definition and points of distinction between Entrepreneur, Intrapreneur, Entrepreneurshipand Manager. Entrepreneurs-Types and Functions.
c) Stages in the Evolution of Entrepreneurship, Theories of Cantillon, Kirzner, Schumpeter,Knight, (Classical/ Neoclassical) Biological and Sociological Theories of Entrepreneurship
d) Attributes and characteristics of a successful entrepreneur. Entrepreneurial culture and Entrepreneurship promotion in India.
Module -II. Impact of Environmental Factors on Entrepreneurship
a)Ownership- Types, Importance and factors influencing the selection of ownership type.b) Entrepreneurship and business environment (Micro and Macro factors) Importance of
Environmental Scanning-SW OT Analysis.c) Role of Entrepreneurs in 'Balanced Regional Development'.d) SMEs and Entrepreneurship Development.
Module -III. Setting up an Entrepreneurial Venture
a) Defining business idea, sources and methods of generating business ideas.b) Meaning of project and project report/ feasibility study and selection of a project.c) Preparing a Business plan - Steps in product choice, deciding on locational aspects,
Marketing plan, financial plan.d) Understanding Business Life Cycle and Product Life Cycle- organisational plan and
projections.
22
Module-IV. Emerging Entrepreneurial Models and Successful Entrepreneurs
a) Zig-Zag principles of entrepreneurship (reasons of failure and ways to success)b) Emerging Entrepreneurial opportunities - Franchising, BPO, KPO.c) Role of e-commerce in facilitating Entrepreneurship development.d) Successful Indian Entrepreneurs highlighting entrepreneurial strategies used by them. •
Question Paper Pattern for Semester 111 for the Academic year 2014-15
Duration of the examination: 2 Hours Total Marks: 60
Q. No. Module Number of questions and choice Marks
1 1 Any two out of three 15
2 II Any two out of three 15
3 III Any two out of three 15
4 IV Any two out of three 1 '
15
Recommended Reference books:
1 Chaudhury, Suman K. (Editor) and Nayak, Sudhansu K. (Editor):
Micro-Finance and Rural Women Entrepreneurship in India. (1st ed.)
New Delhi. SSDN Publishers and Distributors., 2012.
2 Das, S. C.: Entrepreneurship :Msmes Micro-Small and Medium Enterprises.
[(Issues and Opportunities)] (lsted.) Delhi. Wisdom Publications, 2010.
3 Desai, Vasant: Entrepreneurship and Management of Small and Medium Enterprises.
Mumbai. Himalaya Publishing House, 2011.
4 Desai, Vasant: Small - Scale Industries and Entrepreneurship. Mumbai.
Himalaya Publishing House, 2006.
23
5 Drucker, Peter: Innovation and Entrepreneurship. [Practice and Principles]
(lsted.) Books USA. Broadway, 1985.
6 Dutta ,Bholanath: Entrepreneurship Management: Text andCases. New Delhi.
Excel Books, 2012.
7 Gopal R. and ManjrekarPradip: Entrepreneurship and Innovation Management.
[An Industry Perspective] (1st ed.) New Delhi. Excel Books, 2010.
8 Gordon, E. and Katarajan , K.: Entrepreneurship Development. (4 threv.ed.)
New Delhi. Himalaya Publishing House, 2012.
9 Hisrich, Robert, Peters, Michael and Shepherd, Dean: Entrepreneurship.*
(6th ed.) New Delhi. Tata McGraw-Hill Publishing Company Limited, 2007.
10 Janakiram, B.: Management Entrepreneurship, (lsted.) New Delhi.
Excel Books, 2010.
11 Karthikeyan, M.: Entrepreneurship in Cooperatives, (lsted.) New Delhi.
Discovery Publishing House, 2012.
12 Kaushik, Dinanath: Essentials of Entrepreneurship, (lsted.) New Delhi.
Cyber Tech Publications, 2013.
13 Kumar S. Anil.: Small Business and Entrepreneurship. New Delhi.
I.K. International Publishing House, 2008.
24
14 Lall, MadhurimaandSahai, Shikha: Entrepreneurship. (2nd ed.) New Delhi.
Excel Books, 2008.
15 Latha ,K.Lawanya: Small Scale Entrepreneurship. New Delhi.
Serials Publications, 2010.
16 Loss; Monica and Bascunan , F.L.: Entrepreneurship Development.
(lsted.) New Delhi. Global Vision Publishing House, 2011.
17 Mathur, Abha: Business Entrepreneurship and Management. New Delhi.
Taxman Publications (P) Ltd,
18 Morse, Eric and Mitchell, Ronald k.: Cases in Entrepreneurship.
[Venture Creation Process] (1st ed.) New Delhi.« ■
Sage Publication? India Pvt Ltd, 2007.
19 Munoz, J.M.: International Social Entrepreneurship
20 Nagayya, D. and Behum , S.S.: Women Entrepreneurship and Small Enterprises in India.
New Delhi. New Century Publications, 2012.
21 Rathiha, R.: Women Entrepreneurship in the Changing Scenario.
(lsted.) New Delhi. Discovery Publishing House Pvt. Ltd., 2011.
22 Roy, Rajeev: Entrepreneurship (With CD # C01213).
(2nd ed.) New Delhi. Oxford University Press, 2011.
23 Sarwate, Dilip M: Entrepreneurship Development and Project Management:
25
Text and Cases. Mumbai. Everest Publishing House, 2004.
24 Sathe, Vijay: Corporate Entrepreneurship (Top Managers and New Business Creation).
Cambridge. Cambridge University Press, 2003.
25 Seth, Amita: Entrepreneurship and E-Business Development for Women.
(lsted.) New Delhi. ALP Books, 2009.
26 Sharma , K. C. and Sharma, J.N. : Entrepreneurship Development.
New Delhi. Regal Publications, 2012.
27 Soundarapandian, M: Environment for Entrepreneurship.
New Delhi. Dominant Publishers and Distributors, 2008
$ ■28 Westhead, Paul: Entrepreneurship A Very Short Introduction.
United Kingdom. Oxford University Press, 2013.
UNIVERSITY OF MUMBAI
M.COM PART-11 (CBSGS)
Revised Syllabus of Business Management Group- Paper V
Entrepreneurship Management
(w.e.f. Academic Year 2014-15)
Semester IV
Learning Outcomes:
• Gaining insights into funding of and financial management in Entrepreneurial ventures• Familiarity with Entrepreneurship Development Programmes in India• Understanding the problems faced by Entrepreneurs and measures to overcome them• Familiarity with the recent trends in Entrepreneurship in India
26
Module -I. Financial Management in Entrepreneurial Ventures
a) Understanding Finance-Factors affecting capital structure,b) Fixed and working capital - Meaning, Factors and Sources.c) Micro Finance - Concept and importance.d) SHG - Concept and importance
Module -II. Entrepreneurship Promotion in India
a) Entrepreneurship Development Programme (EDP) - Objectives and Methods.b) Various Organizations providing Entrepreneurship development programmes.c) Role of Mergers, Acquisitions and Joint Ventures, in entrepreneurial initiativesd) Role of Government in Entrepreneurial development in India. Various incentives and
subsidies provided for encouraging Entrepreneurs.
Module-Ill. Hindrances in Entrepreneurial initiatives
a) Challenges for entrepreneurs in Manufacturing, Marketing, Finance and Human Resource Management
b) Sales and Marketing research oriented problems- other External problems- Time management.
c) Women Entrepreneurs in India- Problems and measures.d) Rural Entrepreneurship- challenges and opportunities.
Module -IV. Recent trends in Entrepreneurship
a) Future of Entrepreneurship in Indiab) Recent trends in Entrepreneurship in India - Financing strategies, Advertising. Acquiring
latest technology, Use of social media andlnformation management.c) Role of Entrepreneur Development Cell in encouraging young minds- structure of an
Entrepreneur Development Cell- Need for strengthening entrepreneurial initiatives of youth in India as an alternate to employment oriented options.
d) Intellectual Property - Patents, Trademarks, Copyrights, Trade secrets etc. (Procedure for obtaining exclusive rights and protecting the same)
27
Question Paper Pattern for Semester IV for the Academic year 2014-15
Duration of the examination: 2 Hours Total Marks: 60
Q. No. Module Number of questions and
choice
Marks
1 1 Any two out of three 15
2 II Any two out of three 15
3 III Any two out of three 15
4 IV Any two out of three 15
Recommended Reference books:* ■
1 Chaudhury, Suman K. (Editor) and Nayak, Sudhansu K. (Editor):
Micro-Finance and Rural Women Entrepreneurship in India.
(lsted .) New Delhi. SSDN Publishers and Distributors., 2012.
2 Das, S. C.: Entrepreneurship :Msmes Micro-Small and Medium Enterprises.
[(Issuesand Opportunities)] (lsted.) Delhi. Wisdom Publications, 2010.
3 Desai, Vasant: Entrepreneurship and Management of Small and Medium
Enterprises.Mumbai. Himalaya Publishing House, 2011.
4 Desai, Vasant: Small - Scale Industries and Entrepreneurship.
Mumbai. Himalaya Publishing House, 2006.
5 Drucker, Peter: Innovation and Entrepreneurship.
[Practice and Principles] (lsted.) USA. Broadway Books, 1985.
28
6 Dutta ,Bholanath: Entrepreneurship Management : Text and Cases.
New Delhi. Excel Books, 2012.
7 Gopal R. and ManjrekarPradip: Entrepreneurship and Innovation Management.
[An Industry Perspective] (lsted.) New Delhi. Excel Books, 2010.
8 Gordon, E. and Katarajan , K.: Entrepreneurship Development.
(4threv.ed.) New Delhi. Himalaya Publishing House, 2012.
9 Gordon, E. and Natarajan, K.: Entrepreneurship Development.
(2) Mumbai. Himalaya Publishing House, 2007.125
10 Hisrich, Robert, Peters, Michael and Shepherd, Dean: Entrepreneurship.
(6th ed.) New Delhi. Tata McGraw-Hill Publishing Company Limited, 2007.« '
11 Jan, Muzamil and Sharma, Neeru: Entrepreneurship and Woman Empowerment.
New Delhi. Sarup Books Publishers Pvt.Ltd, 2008.
12 Janakiram, B.: Management Entrepreneurship.
(lsted .) New Delhi. Excel Books, 2010.
13 Jauhari, Vinnie and Brown, CharlaGriffy: Women, Technology and
Entrepreneurship. (1st ed.) New Delhi. Reference Press, 2009.
14 Karthikeyan, M.: Entrepreneurship in Cooperatives.
(lsted.) New Delhi. Discovery Publishing House, 2012.
15 Kaushik, Dinanath: Essentials of Entrepreneurship.
29
(lsted.) New Delhi. Cyber Tech Publications, 2013.
16 Kumar S. Anil.: Small Business and Entrepreneurship.
New Delhi. I.K. International Publishing House, 2008.
17 LallMadhurima and Sahai Shikha: Entrepreneurship.
(2nd ed.) New Delhi. Excel Books, 2008.
18 Lall, Ma'dhurima and Sahai, Shikha: Entrepreneurship.
New Delhi. Excel Books, 2006.
19 Lall, MadhurimaandSahai, Shikha: Entrepreneurship.
(2nd ed.) New Delhi. Excel Books, 2008.« -
20 Latha ,K.Lawanya: Small Scale Entrepreneurship.
New Delhi. Serials Publications, 2010.
21 Loss, Monica and Bascunan , F.L.: Entrepreneurship Development,
(lsted.) New Delhi. Global Vision Publishing House, 2011.
22 Mathur, Abha: Business Entrepreneurship and Management.
New Delhi. Taxman Publications (P) Ltd,
23 Morse, Eric and Mitchell, Ronald k.: Cases in Entrepreneurship.
[Venture Creation Process] (lsted.) New Delhi.
Sage Publications India Pvt Ltd, 2007.
30
24 Munoz, J.M.: International Social Entrepreneurship.
1
25 Nagayya, D. and Behum , S.S.: Women Entrepreneurship and Small
Enterprises in India.
New Delhi. New Century Publications, 2012.
26 Rathiha, R.: Women Entrepreneurship in the Changing Scenario.
(lsted.) New Delhi. Discovery Publishing House Pvt. Ltd., 2011.
27 Roy, Rajeev: Entrepreneurship (With Book # 085587). New Delhi.« ‘
Oxford University Press, 2011
28 Roy, Rajeev: Entrepreneurship (With CD # C01213).
(2nd ed.) New Delhi. Oxford University Press, 2011.
29 Sarwate, Dilip M: Entrepreneurship Development and Project
Management: Text and Cases.
Mumbai. Everest Publishing House, 2004.
30 Sathe, Vijay: Corporate Entrepreneurship (Top Managers and New Business
Creation).
Cambridge. Cambridge University Press, 2003.
31 Seth, Amita: Entrepreneurship and E-Business Development for Women,
(lsted.) New Delhi. ALP Books, 2009.
31
(5th ed.) Mumbai. Dr. P.N. Singh Centre for HRD, 2008.
32 Sharma , K. C. and Sharma, J.N. (Foreword by ): Entrepreneurship
Development.
New Delhi. Regal Publications, 2012.
33 Singh, P.N and Saboo, J.C: Entrepreneurship Management.
(5th ed.) Mumbai. Dr. P.N. Singh Centre for HRD, 2008.
34 Soundarapandian, M: Environment for Entrepreneurship.
New Delhi. Dominant Publishers and Distributors, 2008.
35 Westhead, Paul: Entrepreneurship*A Very Short Introduction.
United Kingdom. Oxford UniversityPress, 2013.
Singh, P.N andSaboo, J.C: Entrepreneurship Management.
32
AC 29/4/13 Item no. 4.101
University of Mumbai
NAAC ACCREDITED
SYLLABUS FOR M.COM (Sem - III & IV)
RESEARCH METHODOLOGY - I & II (Compulsory Course)
C red it B ase d S em este r an d G rad in g System
w .e .f. th e A cad em ic y e a r 2013 - 2014
1
Credit Based Semester and Grading System w.e.f the Academic year 2013-14
M.com (Sem - III)
RESEARCH METHODOLOGY IN COMMERCE
Course Objectives
1. To understand Research and Research Process2. To acquaint students with identifying problems for research and develop research
strategies3. To familiarize students with the techniques of data collection, analysis of data and
interpretation
Module I- Introduction to Research (15 Lectures)
Nature of Scientific Inquiry, Scientific Methods, Induction & Deduction, Hypothesis and Theory
and their Interpretation, Nature and Scope of Social Research, Need for Multi-Disciplinary and
Inter-Disciplinary Research
Module II - Defining Research problems and Research Design (10 Lectures)
Planning of Research, Selection of a Problem for Research, Sample Size
Research Design, Important Aspects of Research Design
Module III- Methods and Techniques of Data Collection (15 Lectures)
Methods of Data Collection, Sources of Data Collection- Use of Secondary Data and Methods of
Collecting Primary Data, Observation and Interviews, Questionnaires and Schedules
2
Question Paper pattern
III - Semester End ExaminationMarks: 60 Duration: 2 hours
Note: 1.A11 Questions are Compulsory with internal choice 2. Figures to the right indicate marks
Q. 1 Answer Any One from the Following Questions (Out o f Two) M odule - 1 (20 marks)
Q.2 Answer Any One from the Following Questions (Out o f Two) M odule - II (20 marks)
Q.3 Answer Any One from the Following Questions (Out o f Two) M odule - III (20marks)
3
RESEARCH METHODOLOGY IN COMMERCE
SEMESTER- IV
Module I- Processing of Data (10 Lectures)
Processing and Analysis o f Data - Processing Operations, Types o f Analysis, Presentation and
Interpretation o f Data like Editing, Classification and Tabulation- Interpretation
Module II- Research Report (10 Lectures)
Preparation o f a Report - Types o f Report like Research Report, Format and Principles of
W riting Reports, Documentation, Footnotes and Bibliography
Module III- Statistical Analysis and Interpretation of Data (20 Lectures)
Quantitative Tools , M easures o f Central Tendency, Dispersion Measures o f Correlation, Simple
and M ultiple Correlation Testing o f hypothesis, Tests based on t, p, z and chi square, Time series
Analysis, Trend Measurement, Moving Averages
4
Question Paper pattern
IV - Semester End Examination
Marks: 60 Duration: 2 hours
Note: 1. All Questions are Compulsory with internal choice2. Figures to the right indicate marks
Q. 1 Answer Any One from the Following Questions (Out o f Two) M odule - 1 (20 marks)
Q.2 Answer Any One from the Following Questions (Out o f Two) M odule - II (20 marks)
Q.3 Answer Any One from the Following Questions (Out o f Two) Module - III (20marks)
References (Sem III &IV)
1. Research Methodology - Text and Cases with SPSS Applications, by Dr S.L. Gupta and
Hitesh Gupta, International Book House Pvt Ltd
2. Foundations o f Social Research and Econometrics Techniques by S.C. Srivastava,
Himalaya publishing House
3. Statistical Analysis with Business and Economics Applications, Hold Rinehart &
Wrintston, 2nd Edition, New York
4. Business Research Methods, Clover, Vernon T and Balsely, Howard L, Colombus O.
Grid, Inc
5. Business Research Methods, Emary C.Willima, Richard D. Irwin In. Homewood
6. Research Methods in Economics and Business by R. Gerber and P. J. Verdoom, The
Macmillan Company, New York
7. Research and M ethodology in Accounting and Financial Management, J.K Courtis
8. Statistics for M anagement and Economics, by M enden Hall and Veracity, Reinmuth J.E
9. Methodology o f Research in social science, by O.R. Krishnaswami, Himalaya Publishing
House
5