M COM - Syllabus MG University

MAHATMAGANDHI UNIVERSITY
PRIYADARSINI HILLS
KOTTAYAM-686560
RESTRUCTURED SYLLABUS FOR POST-GRADUATE
PROGRAMME UNDER CREDIT SEMESTER SYSTEM
IN
COMMERCE
(w.e.f 2012 Admission onwards)
1

MAHATMA GANDHI UNIVERSITY
KOTTAYAM
MASTER DEGREE PROGRAMME IN COMMERCE
Restructured under credit semester system
(M.Com CSS Programme)
w.e.f.the academic year 2012-2013.
BOS in Commerce (PG)
Mahatma Gandhi University
Kottayam
1. Prof. L.R.Radhakrishnan Kartha, SVRNSS College, Vazhoor (Chairman)
2. Prof. S Anilkumar, NSS Hindu College, Changanacherry.
3. Prof A.V. Thomas, Catholicate College, Pathnamthitta.
4. Dr.K.Krishnadas, Sree Sankara College, Kaladi.
5. Prof. 1ames Kutty Ninan, S.B.College, Chanaganacherry.
6. Prof. T.S. Sojan, S.H.College, Thevara.
7. Prof. Tomichen 1oseph, K.E.College, Mannanam.
8. Dr.P.M.1ames, Baselios College, Kottayam.
9. Dr.Philip AP, Newman College, Thodupuzha.
10. Dr.V.K.1anardanan, University of Calicut, Calicut.
11. Dr.K.Sasikumar, University of Kerala, Thiruvananthapuram
2

MAHATMA GANDHI UNIVERSITY PG PROGRAMME
REGULATIONS FOR CREDIT AND SEMESTER SYSTEM
(MGU-CSS-PG)
1. SHORT TITLE
1.1. These Regulaions shall !e "alled #ahama $andhi %ni&ersi' Regulaions (2011)
go&erning (os $raduae (rogrammes under he )redi Semeser S'sem(#$%*)SS*
($)
1.2 These Regulaions shall "ome ino for"e from he A"ademi" +ear 2012*201,
onwards.
2. S)O(E
2.1 The regulaion -ro&ided herein shall a--l' o all regular -os*graduae
-rogrammes. #A/#S"/#)om. "ondu"ed !' he affiliaed "olleges/Insiuions
($o&ernmen/ Aided/unaided/ Self*finan"ing. and )onsiuen "olleges of #ahama
$andhi %ni&ersi' wih effe" from he a"ademi" 'ear 2012*201, admission onwards.
2.2 The -ro&isions here in su-ersede all he e0ising regulaions for he regular -os*
graduae -rogrammes "ondu"ed !' he affiliaed "olleges and "enres of he #ahama
$andhi %ni&ersi' unless oherwise s-e"ified.
2.,These shall no a--l' for he -rogramme "ondu"ed in disan"e/ off "am-us and
-ri&ae regisraion mode whi"h will "oninue o !e in annual s"heme.
,. 1E2I3ITIO3S
,.1 4%ni&ersi'5 means #ahama $andhi %ni&ersi'. 6oa'am. 6erala
,.24A"ademi" )ommiee5 means he )ommiee "onsiued !' he 7i"e*)han"ellor
under his regulaion o monior he running of he (os*$raduae -rogrammes under
he )redi Semeser S'sem(#$%*)SS*($)
,., 4(rogramme5 means he enire "ourse of sud' and E0aminaions.
,.841uraion of (rogramme5 means he -eriod of ime re9uired for he "ondu" of he
-rogramme. The duraion of -os*graduae -rogramme shall !e of 8 semesers.
,.: 4Semeser5 means a erm "onsising of a minimum of ;0 wor<ing da's. in"lusi&e of
e0aminaion. disri!ued o&er a minimum of 1= wee<s of : wor<ing da's ea"h.
3

,.:(a) 4A"ademi" >ee<5 is a uni of : wor<ing da's in whi"h disri!uion of wor<s is
orgnised from da' 1 o da' :. wih : "ona" hours of 1 hour duraion in ea"h da'. A
se9uen"e of 1= su"h a"ademi" wee< "onsiue a semeser.
,.: (!) 4?ero semeser5 means a semeser in whi"h a suden is -ermied o o- ou due
o unforeseen genuine reasons.
,.@ 4)ourse5 means a segmen of su!Ae" maer o !e "o&ered in a semeser. Ea"h
)ourse is o !e designed &ariousl' under le"ures / uorials / la!oraor' or fieldwor< /
seminar / -roAe" / -ra"i"al raining / assignmens/e&aluion e".. o mee effe"i&e
ea"hing and learning needs.
,.B 4)redi5 ()r) of a "ourse is a measure of he wee<l' uni of wor< assigned for ha
"ourse in a semeser.
,.= 4)ourse )redi5 One "redi of he "ourse is defined as a minimum of one hour
le"ure / minimum of 2 hours la!/field wor< -er wee< for 1= wee<s in a Semeser. The
"ourse will !e "onsidered as "om-leed onl' !' "ondu"ing he final e0aminaion. 3o
regular suden shall regiser for more han 28 "redis and less han 1@ "redis -er
semeser. The oal minimum "redis. re9uired for "om-leing a ($ -rogramme is =0.
,.; 4(rogramme )ore "ourse5 (rogramme )ore "ourse means a "ourse ha he suden
admied o a -ari"ular -rogramme mus su""essfull' "om-lee o re"ei&e he 1egree
and whi"h "anno !e su!siued !' an' oher "ourse.
,.10 4(rogramme Ele"i&e "ourse5 (rogramme Ele"i&e "ourse means a "ourse. whi"h
"an !e su!siued. !' e9ui&alen "ourse from he same su!Ae" and a minimum num!er
of "ourses is re9uired o "om-lee he -rogramme.
,.11 4(rogramme (roAe"5 (rogramme (roAe" means a regular -roAe" wor< wih
saed "redis on whi"h he suden undergo a -roAe" under he su-er&ision of a
ea"her in he -arende-armen / an' a--ro-riae resear"h "ener in order o su!mi a
disseraion on he -roAe"
wor< as s-e"ified.
,.12 4(lagiarism5 (lagiarism is he unreferen"ed use of oher auhors5 maerial in
disseraions and is a serious a"ademi" offen"e.
,.1, 4Tuorial5 Tuorial means a "lass o -ro&ide an o--oruni' o inera" wih
sudens a heir indi&idual le&el o idenif' he srengh and wea<ness of indi&idual
sudens.
,.18 4Seminar4 seminar means a le"ure e0-e"ed o rain he suden in self*sud'.
"olle"ion of rele&an maer from he !oo<s and Inerne resour"es. ediing. do"umen
wriing. '-ing and -resenaion.
4

,.1: 4E&aluaion5 means e&er' suden shall !e e&aluaed !' 2:C inernal assessmen
and B:C e0ernal assessmen.
,.1@ 4Re-ea "ourse5 is a "ourse ha is re-eaed !' a suden for ha&ing failed in ha
"ourse in an earlier regisraion.
,.1B 4Im-ro&emen "ourse5 is a "ourse regisered !' a suden for im-ro&ing his
-erforman"e in ha -ari"ular "ourse.
,.1= 4Audi )ourse5 is a "ourse for whi"h no "redis are awarded.
,.1; 41e-armen5 means an' ea"hing 1e-armen offering a "ourse of sud'
a--ro&ed !' he %ni&ersi' in a "ollege as -er he A" or Saue of he %ni&ersi'.
,.20 4(aren 1e-armen5 means he 1e-armen whi"h offers a -ari"ular -os
graduae -rogrramme.
,.21 41e-armen )oun"il5 means he !od' of all ea"hers of a 1e-armen in a
)ollege.
,.22 42a"ul' Ad&isor5 is a ea"her nominaed !' a 1e-armen )oun"il o "oordinae
he "oninuous e&aluaion and oher a"ademi" a"i&iies undera<en in he
1e-armen.
,.2, 4)ourse Tea"her5 means he ea"her who is a<ing "lasses on he "ourse.
,.28 4)ollege )o*ordinaor means a ea"her from he "ollege nominaed !' he )ollege
)oun"il o loo< ino he maers relaing o #$%*)SS*($ S'sem
,.2: 4Leer $rade5 or sim-l' 4$rade5 in a "ourse is a leer s'm!ol (A.D.).1. E) whi"h
indi"aes he !road le&el of -erforman"e of a suden in a "ourse.
,.2@ Ea"h leer grade is assigned a 4$rade -oin5 ($) whi"h is an ineger indi"aing
he numeri"al e9ui&alen of he !road le&el of -erforman"e of a suden in a "ourse.
,.2B 4)redi -oin5 (() of a "ourse is he &alue o!ained !' muli-l'ing he grade -oin
($) !' he )redi ()r) of he "ourse (E$ 0 )r.
,.2B(a) E0ra "redis are addiional "redis awarded o a suden o&er and a!o&e he
minimum "redis re9uired for a -rogramme for a"hie&emens in "o*"urri"ular
a"i&iies "arried ou ouside he regular "lass hours. as de"ided !' he uni&ersi'.
,.2= 4>eigh5 is a numeri"al measure 9uanif'ing he "om-arai&e range of an answer
or he "om-arai&e im-oran"e assigned o differen "om-onens li<e heor' and
-ra"i"al. inernal and e0ernal e0aminaions. "ore and ele"i&e su!Ae"s. -roAe" and
&i&a*&o"e e".
5

,.2; 4>eighed $rade (oin5 is grade -oins muli-lied !' weigh.
,.2;(a)5 >eighed $rade (oin A&erage5 (>$(A) is an inde0 of he -erforman"e of a
sudens in a "ourse. I is o!ained !' de&iding he sum of he weighed $rade (oins
!' he sum of he weighs of he grade -oins. >$(A shall !e o!ained for )E and ESE
se-arael' and hen he "om!ined >$(A shall !e o!ained for ea"h "ourse.
,.,0 4$rade (oin A&erage5 ($(A) is an inde0 of he -erforman"e of a suden in a
"ourse. I is o!ained !' di&iding he sum of he weighed grade -oin o!ained in he
"ourse !' he sum of he weighs of )ourse.
,.,1 4Semeser $rade -oin a&erage5 (S$(A) is he &alue o!ained !' di&iding he sum
of "redi -oins (() o!ained !' a suden in he &arious "ourses a<en in a semeser !'
he oal num!er of "redis a<en !' him/her in ha semeser . The grade -oins shall
!e rounded off o wo de"imal -la"es. S$(A deermines he o&erall -erforman"e of a
suden a he end of a semeser.
,.,2 4)umulai&e $rade -oin a&erage5 ()$(A) is he &alue o!ained !' di&iding he
sum of "redi -oins in all he "ourses a<en !' he suden for he enire -rogramme !'
he oal num!er of "redis and shall !e rounded off o wo de"imal -la"es.
,.,, 4$ra"e $rades(oins5 means grade-oins awarded o "ourse/s. as -er he "hoi"e of
he suden. in re"ogniion of meriorious a"hie&emens in 3))/3SS/S-ors/Ars and
"ulural a"i&iies.
,.,8 4>ords and e0-ressions5 used and no defined in his regulaion !u defined in he
#ahama $andhi %ni&ersi' A" and Saues shall ha&e he meaning assigned o hem
in he
A" and Saue.
8. A)A1E#I) )O##ITTEE
8.1 There shall !e an A"ademi" )ommiee "onsiued !' he 7i"e*)han"ellor o
manage and monior he wor<ing of (#$%*)SS*($) 2011.
8.2 The )ommiee "onsiss of
(a) The 7i"e*)han"ellor
(!) The (ro*7i"e*)han"ellor
(") The Regisrar
(d) The )onroller of E0aminaions
(e) Two Tea"her S'ndi"ae mem!ers .
8., There shall !e a su!"ommiee nominaed !' he 7i"e )han"ellor o loo< afer he
da' o da' affairs of he ...#$%*)SS*($ 2011-rogramme.
6

:. (RO$RA##E STR%)T%RE
:.1 Sudens shall !e admied ino -os graduae -rogramme under he fa"ulies.
:.2 The -rogramme shall in"lude wo '-es of "ourses. (rogram )ore (()) "ourses
and (rogram Ele"i&e ((E) )ourses . There shall !e a (rogram (roAe" ((() wih
disseraion o !e undera<en
!' all sudens. The (rogramme will also in"lude assignmens. seminars / -ra"i"al
&i&a e".. if he' are s-e"ified in he )urri"ulum.
:.,.There shall !e &arious grou-s of (rogramme Ele"i&e "ourses for a -rogramme
su"h as $rou- A. $rou- D e". for he "hoi"e of sudens su!Ae" o he a&aila!ili' of
fa"ili' and infrasru"ure in he insiuion and he sele"ed grou- shall !e he su!Ae"
of s-e"ialiFaion of
he -rogramme.
:.8 (roAe" wor<
:.8.1.(roAe" wor< shall !e "om-leed !' wor<ing ouside he regular ea"hing hours .
:.8.2 (roAe" wor< shall !e "arried ou under he su-er&ision of a ea"her in he
"on"erned de-armen .
:.8.,. A "andidae ma'. howe&er. in "erain "ases !e -ermied o wor< on he -roAe" in
an indusrial / Resear"h OrganiFaion on he re"ommendaion of he Su-er&isor. In
:.8.8 There should !e an inernal assessmen and e0ernal assessmen for he -roAe"
wor<.
:.8.:.The e0ernal e&aluaion of he (roAe" wor< is followed !' -resenaion of wor<
in"luding disseraion and 7i&a*7o"e.
:.8.@.The ile and he "redi wih grade awarded for he -rogram -roAe" should !e
enered in he grade "ard issued !' he uni&ersi'.
:.:. AssignmensG E&er' suden shall su!mi one assignmen as an inernal "om-onen
for e&er' "ourse wih a weighage one. The To-i" for he assignmen shall !e alloed
wihin he @h wee< of insru"ion.
:.@ Seminar Le"ures
:.@. Seminar Le"ureG E&er' ($ suden shall deli&er one seminar le"ure as an
inernal "om-onen for e&er' "ourse wih a weighage wo. The seminar le"ure is
e0-e"ed o rain he suden in self*sud'. "olle"ion of rele&an maer from he !oo<s
and Inerne resour"es. ediing. do"umen wriing. '-ing and -resenaion.
7

:.B. E&er' suden shall undergo a leas wo "lass ess as an inernal "om-onen for
e&er' "ourse wih a weighage one ea"h. The weighed a&erage shall !e a<en for
awarding he grade
for "lass ess.
:.=. The aendan"e of sudens for ea"h "ourse shall !e anoher "om-onen of inernal
assessmen as -res"ri!ed wih weighage one.
:.; .3o "ourse shall ha&e more han 8 "redis.
:.10. )om-rehensi&e 7i&a*&o"e shall !e "ondu"ed a he end semeser of he -rogram
"om-rehensi&e 7i&a*7o"e "o&ers 9uesions from all "ourses in he -rogramme.
@. ATTE31A3)E
@.1. The minimum re9uiremen of aggregae aendan"e during a semeser for
a--earing he end semeser e0aminaion shall !e B:C. )ondonaion of shorage of
aendan"e o a ma0imum of 10 da's in a semeser su!Ae" o a ma0imum of wo imes
during he whole -eriod of -os graduae -rogramme ma' !e graned !' he %ni&ersi'.
@.2 .If a suden re-resens his/her insiuion. %ni&ersi'. Sae or 3aion in S-ors.
3)). 3SS or )ulural or an' oher offi"iall' s-onsored a"i&iies su"h as "ollegeunion
/ uni&ersi' union a"i&iies. he/she shall !e eligi!le o "laim he aendan"e for he
a"ual num!er of da's -ari"i-aed su!Ae" o a ma0imum of 10 da's in a Semeser
!ased on he s-e"ifi" re"ommendaions of he Head of he 1e-armen and (rin"i-al
of he )ollege "on"erned.
@., .A suden who does no saisf' he re9uiremens of aendan"e shall no !e
-ermied o a<e he end Semeser e0aminaions.
B. DOAR1 O2 ST%1IES A31 )O%RSES.
B.1The ($ Doard of Sudies "on"erned shall design all he "ourses offered in he ($
-rogramme. The Doards shall design and inrodu"e new "ourses. modif' or re*design
e0ising "ourses and re-la"e an' e0ising "ourses wih new/modified "ourses o
fa"iliae !eer e0-osures and raining for he sudens.
B.2The s'lla!us of a "ourse shall in"lude he ile of he "ourse. "ona" hours. he
num!er of "redis and referen"e maerials.
B., Ea"h "ourse shall ha&e an al-ha numeri" "ode num!er whi"h in"ludes
a!!re&iaion of he su!Ae" in wo leers. he semeser num!er. he "ode of he "ourse
and he serial num!er of he "ourse (4)5 for (rogram )ore "ourse. 4E5 for (rogram
Ele"i&e "ourse. 4O5 for O-en Ele"i&e "ourse. 4(5 for (ra"i"als and 415 for (roAe"/
1isseraion).
8

B.8 E&er' (rogramme "ondu"ed under )redi Semeser S'sem shall !e moniored !'
he )ollege )oun"il.
=. RE$ISTRATIO3/ 1%RATIO3
=.1 .The duraion of ($ -rogrammes shall !e 8 semesers.
=.2 .The duraion of ea"h semeser shall !e ;0 wor<ing da's. Odd semesers from Hune
o O"o!er and e&en semesers from 1e"em!er o A-ril. There will !e one monh
semeser !rea<s ea"h in 3o&em!er and #a'.
=., A suden ma' !e -ermied o "om-lee he -rogramme. on &alid reasons. wih in a
-eriod of = "oninuous semesers from he dae of "ommen"emen of he firs semeser
of he -rogrammes.
;. A1#ISSIO3
;.1 The admission o all ($ -rogrammes shall !e as -er he rules and regulaions of
he %ni&ersi'
;.2 The eligi!ili' "rieria for admission shall !e as announ"ed !' he %ni&ersi' from
ime o ime.
;., Se-arae ran< liss shall !e drawn u- for reser&ed seas as -er he e0ising rules.
;.8 The "ollege shall ma<e a&aila!le o all sudens admied a (ros-e"us lising all he
"ourses offered in"luding -rogramme ele"i&e during a -ari"ular semeser. The
informaion -ro&ided shall "onain ile of he "ourse and "redis of he "ourse.
;.: There shall !e a uniform a"ademi" and e0aminaion "alendar -re-ared !' he
%ni&ersi' for he "ondu" of he -rogrammes. The %ni&ersi' shall ensure ha he
"alendar is sri"l' followed.
;.@ There shall !e -ro&ision for iner "ollegiae and iner %ni&ersi' ransfer in ,rd
semesers wihin a -eriod of wo wee<s from he dae of "ommen"emen of he
semeser.
;.B There shall !e -ro&ision for "redi ransfer su!Ae" o he "ondiions s-e"ified !' he
Doard of Sudies "on"erned.
10. A1#ISSIO3 REI%IRE#E3TS
10.1 )andidaes for admission o he firs semeser of he ($ -rogramme hrough )SS
shall !e re9uired o ha&e -assed an a--ro-riae 1egree E0aminaion of #ahama
$andhi %ni&ersi' as s-e"ified or an' oher e0aminaion of an' re"ogniFed %ni&ersi'
or auhori' a""e-ed !' he
A"ademi" "oun"il of #ahama $andhi %ni&ersi' as e9ui&alen hereo.
9

10.2 . he "andidae mus forward he enrollmen form o he )onroller of
E0aminaions of he %ni&ersi' hrough he Head of he Insiuion. in whi"h he / she
is "urrenl' sud'ing.
10., The "andidae has o regiser all he "ourses -res"ri!ed for he -ari"ular
semeser. )an"ellaion of regisraion is a--li"a!le onl' when he re9ues is made
wihin wo wee<s from he ime of admission.
10.8 Sudens admied under his -rogramme are go&erned !' he Regulaions in
for"e.
11. (RO#OTIO3G A suden who regisers for he end semeser e0aminaion shall !e
-romoed o he ne0 semeser
12. EJA#I3ATIO3S
12.1 There shall !e %ni&ersi' e0aminaion a he end of ea"h semeser.
12.2 (ra"i"al e0aminaions shall !e "ondu"ed !' he %ni&ersi' a he end of ea"h
semeser.
12., (roAe" e&aluaion and 7i&a *7o"e shall !e "ondu"ed a he end of he -rogramme
onl'. (ra"i"al e0aminaion. (roAe" e&aluaion and 7i&a*7o"e shall !e "ondu"ed !'
wo e0ernal e0aminers and one inernal e0aminer.
12.8 End*Semeser E0aminaionsG The e0aminaions shall normall' a he end of ea"h
semeser.
12.: There shall !e one end*semeser e0aminaion of , hours duraion in ea"h le"ure
!ased "ourse and -ra"i"al "ourse.
12.@ A 9uesion -a-er ma' "onain shor answer '-e/annoaion. shor essa' '-e
9uesions/-ro!lems and long essa' '-e 9uesions. 1ifferen '-es of 9uesions shall
ha&e differen weighage o 9uanif' heir range. >eighage "an &ar' from "ourse o
"ourse de-ending on heir "om-arai&e im-oran"e. !u a general -aern ma' !e
followed !' he Doard of Sudies.
1,. E7AL%ATIO3 A31 $RA1I3$
1,.1 E&aluaionG The e&aluaion s"heme for ea"h "ourse shall "onain wo -arsK (a)
inernal e&aluaion and (!) e0ernal e&aluaion. 2:C weighage shall !e gi&en o
inernal e&aluaion and he remaining B:C o e0ernal e&aluaion and he raio and
weighage !eween inernal and e0ernal is 1G,. Doh inernal and e0ernal e&aluaion
shall !e "arried ou using 1ire" grading s'sem.
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1,.2 Inernal e&aluaionG The inernal e&aluaion shall !e !ased on -redeermined
rans-aren s'sem in&ol&ing -eriodi" wrien ess. assignmens. seminars and
aendan"e in res-e" of heor' "ourses and !ased on wrien ess. la!
s<ill/re"ords/&i&a and aendan"e in res-e" of -ra"i"al "ourses. The weighage
assigned o &arious "om-onens for inernal e&aluaion is a follows.
1,., )om-onens of Inernal E&aluaion
)om-onen >eighage
i) Assignmen******** 1
ii) Seminar ************* 2
iii) Aendan"e ******** 1
i&) Two Tes -a-ersL 2
Leer $rade (erforman"e $rade -oin($) $rade Range
A E0"ellen 8 ,.: o 8.00
D 7er' $ood , 2.: o ,.8;
) $ood 2 1.: o 2.8;
1 A&erage 1 0.: o 1.8;
E (oor 0 0.00 o 0.8;
M1,.8 $rades for Aendan"e
C of aendan"e $rade
N;0C A
Deween =: and ;0 D
Deween =0 and !elow =: )
Deween B: and !elow =0 1
O B: E
Assignmen
)om-onen weigh
(un"uali' 1
Re&iew 1
)onen 2
)on"lusion 1
Referen"e 1
11

Seminar
)om-onen weigh
Area/ o-i" sele"ed 1
Re&iew/referen"e 1
)onen 2
(resenaion 2
)on"lusion 1
(ra"i"al*Inernal
)om-onen weigh
Aendan"e 1
La!oraor' in&ol&emen 2
>rien/ la! es 2
Re"ord 2
7i&a &o"e/IuiF 1
(roAe" e&aluaion
Inernal
)om-onen weigh
(un"uali' 1
E0-erimenaion/ daa "olle"ion 1
)om-ilaion 1
)onen 1
E0ernal
)om-onen weigh
Area/ o-i" sele"ed 1
O!Ae"i&es 2
Re&iew 1
#aerials and mehods 2
Anal'sis 2
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(resenaion 2
)on"lusion/ A--li"aion 2
1,.: To ensure rans-aren"' of he e&aluaion -ro"ess. he inernal assessmen grade
awarded o he sudens in ea"h "ourse in a semeser shall !e -u!lished on he noi"e
!oard a leas one wee< !efore he "ommen"emen of e0ernal e0aminaion. There
shall no !e an' "han"e for im-ro&emen for inernal grade.
1,.@ The "ourse ea"her and he fa"ul' ad&isor shall mainain he a"ademi" re"ord of
ea"h suden regisered for he "ourse whi"h shall !e forwarded o he %ni&ersi'
hrough he "ollege (rin"i-al and a "o-' should !e <e- in he "ollege for a leas wo
'ears for &erifi"aion.
1,.B E0ernal e&aluaionG The e0ernal E0aminaion in heor' "ourses is o !e
"ondu"ed !' he %ni&ersi' wih 9uesion -a-ers se !' e0ernal e0-ers. The
e&aluaion of he answer s"ri-s shall !e done !' e0aminers !ased on a well*defined
s"heme of &aluaion. The e0ernal e&aluaion shall !e done immediael' afer he
e0aminaion -refera!l' hrough )enraliFed 7aluaion
1,.= (hoo"o-ies of he answer s"ri-s of he e0ernal e0aminaion shall !e made
a&aila!le o he sudens for s"ruin' on re9ues and re&aluaion/s"ruin' of answer
s"ri-s shall !e done as -er he e0ising rules -re&ailing in he %ni&ersi'.
1,.;.The 9uesion -a-er should !e sri"l' on he !asis of model 9uesion -a-er se !'
DOS and here shall !e a "om!ined meeing of he 9uesion -a-er seers for s"ruin'
and finilisaion of 9uesion -a-er. Ea"h se of 9uesion should !e a""om-anied !' is
s"heme of &aluaion.
1,.10. 1IRE)T $RA1I3$ S+STE# 1ire" $rading S'sem !ased on a : * -oin s"ale
is used o e&aluae he -erforman"e (E0ernal and Inernal E0aminaion of sudens)
1,.11. 1IRE)T $RA1I3$ S+STE#
Leer $rade (erforman"e $rade -oin($) $rade Range
A E0"ellen 8 ,.: o 8.00
D 7er' $ood , 2.: o ,.8;
) $ood 2 1.: o 2.8;
1 A&erage 1 0.: o 1.8;
E (oor 0 0.00 o 0.8;
1,.12. The o&erall grade for a -rogramme for "erifi"aion shall !e !ased on )$(A
wih a B* -oin s"ale gi&en !elow
)$(A $rade
,.=0 o 8.00 AP
13

,.:0 o ,.B; A
,.00 o ,.8; DP
2.:0 o 2.;; D
2.00 o 2.8; )P
1.:0 o 1.;; )
1.00 o 1.8; 1
A se-arae minimum of ) $rade for inernal and e0ernal are re9uired for a -ass for a
"ourse. 2or a -ass in a -rogramme a se-arae minimum grade ) is re9uired for all he
"ourses and mus s"ore a minimum )$(A of 1.:0 or an o&erall grade of ) and a!o&e.
1,.1, Ea"h "ourse is e&aluaed !' assigning a leer grade (A. D. ). 1 or E) o ha
"ourse !' he mehod of dire" grading. The inernal (weighage E1) and e0ernal
weighage E,) "om-onens of a "ourse are se-arael' graded and hen "om!ined o ge
he grade of he "ourse afer a<ing ino a""oun of heir weighage.
1,.18 A se-arae minimum of ) grade is re9uired for a -ass for !oh inernal
e&aluaion and e0ernal e&aluaion for e&er' "ourse.
1,.1: A suden who fails o se"ure a minimum grade for a -ass in a "ourse will !e
-ermied o wrie he e0aminaion along wih he ne0 !a"h. There will !e no
su--lemenar' e0aminaion.
1,.1@ Afer he su""essful "om-leion of a semeser. Semeser $rade (oin A&erage
(S$(A) of a suden in ha semeser is "al"ulaed using he formula gi&en !elow. 2or
he su""essful "om-leion of semeser. a suden should -ass all "ourses and s"ore a
minimum S$(A of 1.:0. Howe&er. a suden is -ermied o mo&e o he ne0 semeser
irres-e"i&e of her/his S$(A. 2or insan"e. if a suden has regisered for 4n5 "ourses of
"redis )1. )2 QQQQ.)n in a semeser and if she/he has s"ored "redi -oins (1.
(2QQQQ..(n res-e"i&el' in hese "ourses. hen S$(A of he suden in ha
semeser is "al"ulaed using he formula. S$(AE ((1P(2PQQQQQ.P(n)/ ()1P)2P
QQQQQP)n)
)$(A E R(S$(A)1SS1 P (S$(A)2SS2 P (S$(A),SS, P (S$(A)8SS8T/ (S1PS2PS,PS8)
>here S1. S2. S,. and S8 are he oal "redis in semeser1. semeser2. semeser, and
semeser 8
1,.1B (aern of 9uesions
Iuesions shall !e se o assess <nowledge a"9uired. sandard a--li"aion of
<nowledge. a--li"aion of <nowledge in new siuaions. "rii"al e&aluaion of
<nowledge and he a!ili' o s'nhesiFe <nowledge. The 9uesion seer shall ensure
ha 9uesions "o&ering all s<ills are se. He / she shall also su!mi a deailed s"heme of
e&aluaion along wih he 9uesion -a-er. A 9uesion -a-er shall !e a Audi"ious mi0 of
shor answer '-e. shor essa' '-e/ -ro!lem sol&ing '-e and long essa' '-e 9uesions.
14

>eighG 1ifferen '-es of 9uesions shall !e gi&en differen weighs o 9uanif' heir
range as fallows.
Sl.
3o
T'-e of 9uesions >eigh 3o. of
9uesions
answered
1. Shor answer '-e 9uesions 1 : ou of =
2. Shor essa'(-ro!lem sol&ing '-e 9uesions) 2 : ou of =
,. Long essa' '-e 9uesions : , ou of @
18. $RA1E )AR1
18.1 The %ni&ersi' under is seal shall issue o he sudens. a grade "ard on
"om-leion of ea"h semeser. whi"h shall "onain he following informaion.
a) 3ame of he %ni&ersi'.
!) 3ame of "ollege
") Tile of he ($ (rogramme.
d) 3ame of Semeser
e) 3ame and Regiser 3um!er of sudens
f) )ode num!er. Tile and )redis of ea"h "ourse o-ed in he semeser. Tile and
)redis of he (roAe" >or<
g) Inernal. e0ernal and Toal grade. $rade (oin ($). Leer grade and )redi -oin
(() in ea"h "ourse o-ed in he semeser.
h) The oal "redis. oal "redi -oins and S$(A in he semeser.
18.2 The 2inal $rade )ard issued a he end of he final semeser shall "onain he
deails of all "ourses a<en during he enire -rogramme in"luding hose a<en o&er
and a!o&e he -res"ri!ed minimum "redis for o!aining he degree. The 2inal $rade
)ard shall show he )$(A and he o&erall leer grade of a suden for he enire
-rogramme.
1:. A>AR1 O2 1E$REE
The su""essful "om-leion of all he "ourses wih 4)P5 grade shall !e he minimum
re9uiremen for he award of he degree
1@. #O3ITORI3$ )O##ITTEE
There shall !e a #onioring )ommiee "onsiued !' he 7i"e*"han"ellor o monior
he inernal e&aluaions "ondu"ed !' insiuions. The )ourse ea"her. 2a"ul'
Ad&isor. and he )ollege )oordinaor should <ee- all he re"ords of he inernal
e&aluaion. for a leas a -eriod of wo 'ears. for &erifi"aion.
1B. $RIE7E3)E RE1RESSAL )O##ITTEE
15

1B.1 )ollege le&elG The )ollege shall form a $rie&an"e Redress )ommiee in ea"h
1e-armen "om-rising of "ourse ea"her and one senior ea"her as mem!ers and he
Head of he 1e-armen as )hairman. The )ommiee shall address all grie&an"es
relaing o he inernal assessmen grades of he sudens. There shall !e a "ollege le&el
$rie&an"e Redress )ommiee "om-rising of 2a"ul' ad&isor. wo senior ea"hers and
wo saff "oun"il mem!ers (one shall !e an ele"ed mem!er) and he (rin"i-al as
)hairman.
1B.2 %ni&ersi' le&elG The %ni&ersi' shall form a $rie&an"e Redress )ommiee as -er
he
e0ising norms.
1=. TRA3SITOR+ (RO7ISIO3
3owihsanding an'hing "onained in hese regulaions. he 7i"e*)han"ellor shall.
for a -eriod of hree 'ear from he dae of "oming ino for"e of hese regulaions. ha&e
he -ower o -ro&ide !' order ha hese regulaions shall !e a--lied o an' -rogramme
wih su"h modifi"aions as ma' !e ne"essar'
1;. RE(EAL
The Regulaions now in for"e in so far as he' are a--li"a!le o -rogrammes offered !'
he %ni&ersi' and o he e0en he' are in"onsisen wih hese regulaions are here!'
re-ealed. In he "ase of an' in"onsisen"' !eween he e0ising regulaions and hese
regulaions relaing o he )hoi"e Dased )redi Semeser S'sem in heir a--li"aion o
an' "ourse offered in a )ollege. he laer shall -re&ail. #odels of disri!uion of
"ourse and "redi are gi&en in he following a!les .DOS "an ma<e a--ro-riae "hanges
su!Ae" o he following "ondiions.
1. Toal "redi of he -rogramme shall !e =0)
2. The minimum "redi of a "ourse is 2 and ma0imum "redi is 8
,. Semeser*wise oal "redi "an &ar' from 1@ o 28
8. 3um!er of "ourses -er semeser "an !e de"ided !'he DOS "on"erned.
:. The "redis of (roAe"s. 1isseraions and &i&a*&o"e "an !e -res"ri!ed !' he DOS
.
16

PG PROGRAMME WITH OUT PRACTICAL-TOTAL CREDITS 80
Semester Course Teaching Hrs credit Total credit
1
PC-1 5 4
20
PC-2 5 4
PC-3 5 4
PC-4 5 4
PC-5 5 4
2
PC-6 5 4
20
PC-7 5 4
PC-8 5 4
PC-9 5 4
PC-10 5 4
3
PC-11 5 4
20
PC-12 5 4
PC-13 5 4
PC-14 5 4
PC-15 5 4
4
PC-16 5 3
20
PC-17 5 3
PE-01 5 3
PC-02 5 3
PC-03 5 3
PRO1ECT 3
VIVA-VOCE 2
CONSOLIDATION OF GRADES FOR INTERNAL EVALUATION
COMPONEN
T
WEIGHT
(W)
GRADE
AWARDED
GRADE
POINT
(G)
WEIGHTED
GRADE
POINT
(WxG)
Attendance 1 B 3 3
Assignment 1 C 2 2
Seminar 2 B 3 3
Test paper 2 A 4 8
Total 6 16
Grade: Total weighted grade points/Total weights 16/62.66 Grade B
CONSOLIDATION OF GRADES FOR EXTERNAL-(ONE ANSWER PAPER-
THEORY)
17

The grade of an answer paper (ESE Practical) shall be consolidated by similar
procedure discussed above by assigning weights for the various components. (e.g
procedure, Experiment, Calculation, Accuracy of the reported values, Presentation
of results, Diagrams..etc). The board of studies shall define the components and
their weights and include them in the scheme and syllabus of each practical course.
Type of
question
Question
No
Grade
awarded
Grade point Weightage Weighted
grade
points
Short
answer
1 B 3 1 3
2 - - - 0
3 A 4 1 4
4 D 1 1 1
5 - - - 0
6 A 4 1 4
7 B 3 1 3
8 - - - 0
SHORT
ESSAY
9 B 3 2 6
10 C 2 2 4
11 - - - 0
12 - - - 0
13 B 3 2 6
14 A 4 2 8
15 C 2 2 4
16 - - - 0
LONG
ESSAY
17 C 2 5 10
18 - - - 0
19 - - - 0
20 B 3 5 15
21 D 1 5 5
22 - - - 0
TOTAL 30 73
Calculation ; overall grade of an answer papersum of weighted grade points/ sum
of the weightage 73/302.43 Grade C
Consolidation of the grade of a course; The grade for a course is consolidated by
combining the ESE and CE grades taking care of their weights.
For a particular course, if the grades scored by a student is C and B respectively for
the external and the continuous evaluation, as shown in the above examples and
then the grade for the course shall be consolidated as fallows
18

Exam Weight Grade
awarded
Grade
points (G)
Weighted
Grade point
(WxG)
External 3 C 3 9
Internal 1 B 3 3
Total 4 12
Grade of a
course
(GPA)
Total weighted grade points/Total weights12/43.00
Grade B
D. Consolidation of SGPA
SGPA is obtained by dividing the sum of credit points (P) obtained in a semester by
the sum of credits ( C ) taken in that semester. After the successful completion of a
semester, semester grade point average (SGPA) of a student in that semester shall be
calculated using the formulae given. Suppose the student has taken three courses
each of 4 credits and 2 courses each of 2 credits in a particular semester. After
consolidating the grade for each course as demonstrated above. SGPA has to be
consolidated as shown below.
Course code Title of
course
Credit (C) Grade
awarded
Grade
points (G)
Credit
Points
(PCxG)
1 4 A 4 16
2 4 C 2 8
3 4 B 3 12
4 2 C 2 4
5 2 B 3 6
TOTAL 16 46
SGPA Total credit points/ Total credits 46/16 2.87Grade B
E. Consolidation of CGPA
If the candidate is awarded two A grades, one B Grade and one C Grade for the four
semesters and has 80 credits, the CGPA is calculated as fallows.
19

Semeste
r
Credit
taken
Grade Grade
point
Credit points
A` B`` A` B``
1 20 19 A 4 80 76
2 20 19 A 4 80 76
3 20 19 B 3 60 57
4 20 23 C 2 40 55
TOTAL 80 80 260 255
CGPA `Total credit points/Total
credits 260/803.25
(Which is between 3.00
and 3.49 in 7 point scale).
The overall grade
awarded is B+
``Total credit points/
Total credits 255/803.18
(which is between 3.00
and 3.49 in 7 point scale ).
The overall grade
awarded is B+
`A Course with practical
`B Course with out practical
20

M.Com Programme
SEMESTER 1
Sl. No Code Title Instructional Hrs Credit
1. AF01C01 Advanced Financial Accounting-1 90 4
2. PM01C02 Princile! o" Manage#ent and
$rgani!ational %e&aviour
90 4
3. FM01C03 Financial Manage#ent Princile! 90 4
4. 'M01C04 'e!earc& Met&odolog( 90 4
5. )*01C05 )uantitative *ec&ni+ue! 90 4
SEMESTER 11
1. AF02C06 Advanced Financial Accounting-11 90 4
2. ,M02C07 ,trategic Manage#ent 90 4
3. FM02C08 Financial Manage#ent ,trategie! 90 4
4. -'02C09 -u#an 'e!ource Manage#ent 90 4
5. $'02C10 $eration! 'e!earc& 90 4
SEMESTER 111
1. MA03C11 Manage#ent Accounting 90 4
2. .*03C12 .irect *a/e!- 0a1 and Practice 90 4
3. 1%03C13 2nternational %u!ine!! 90 4
4. C303C14 Cororate 3overnance 90 4
5. %403C15 %u!ine!! 4nviron#ent 90 4
SEMESTER 1V (Elective -Finance)
1. AC04C16 Advanced Co!t Accounting 90 3
2. .*04C17 .irect *a/e!- A!!e!!#ent and
Procedure!
90 3
3. 1F04401 2nternational Finance 90 3
4. FM04402 Financial Mar5et! and .erivative! 90 3
5. ,A04403 ,ecurit( Anal(!i! and Port"olio
Manage#ent
90 3
6. P.04C18 Pro6ect7.i!!ertation 3
7. 8804C19 8iva-8oce 2
21

SEMESTER 1V (Elective -Management)
2. .*04C17 .irect ta/e!- A!!e!!#ent and
Procedure!
90 3
3. $M04401 $eration! Manage#ent 90 3
4. PM04402 Product and %rand Manage#ent 90 3
5. -M04403 -o!italit( Manage#ent 90 3
6. P.04C18 Pro6ect7 .i!!ertation 3
7. 8804C19 8iva-8oce 2
SEMESTER 1V (Elective -Banking and Insurance)
Procedure!
90 3
3. M%04401 Modern %an5ing 90 3
4. 2004402 2n!urance 0a1 and Practice 90 3
5. F404403 Foreign 4/c&ange Manage#ent 90 3
7. 8804C19 8iva-8oce 2
SEMESTER 1V (Elective -E commerce)
Procedure!
90 3
3. 2*04401 2n"or#ation *ec&nolog( and
%u!ine!!
90 3
4. 4C04402 4lectronic Co##erce 90 3
5. 2904403 2nternet and 9e: Page .e!igning 90 3
6. P.04C18 Pro6ect7 .i!!ertation 3
7. 8804C19 8iva-8oce 2
22

SEMESTER 1V (Elective -E Marketing)
Procedure!
90 3
3. MM04401 Mar5eting Manage#ent 90 3
4. M'04402 Mar5eting 'e!earc& 90 3
5. M,04403 Mar5eting ,ervice! 90 3
7. 8804C19 8iva-8oce 2
23

M Com PROGRAMME-CORE COURSES
SEMESTER 1 Credit-4
Code: AF01C01 Hrs 90
ADVANCED FINANCIAL ACCOUNTING-1
Objectives
To <now he mehods of &aluaion of goodwill and share
To a"9uain wih he amalgamaion and re"onsru"ion -ro"edures of
"om-anies
To learn he -ro"eedings of insol&en"' of an indi&idual and inernaional
re-oring sandards.
MODULE-1 Valuation of Goodwill and shares
a; Goodwill- meaning and definition, Factors affecting goodwill,-
Methods of valuing goodwill-Average profit method-Super profit
method, Annuity method and capitalization method.
:; Valuation of share-Need for valuation-Methods of valuation-Net
asset method or intrinsic value method-yield method-earning
capacity method-fair value.
(15 Hrs)
MODULE-2 Amalgamation, Absorption and External Reconstruction-
Amalgamation in the nature of merger and Amalgamation in the
nature of purchase- Purchase consideration-Net payment method-Net
Asset method-share exchange method-Entries in the books of
purchasing company- entries in the books of vendor company-
consolidated balance sheet-Inter-company Owings and holdings-
Advanced problems.
(25 Hrs)
MODULE-3 Alteration of share capital and Internal reconstruction-Procedure for
reducing share capital- Re-organisation-Scheme of reconstruction-
Accounting entries on Internal reconstruction.
(15 Hrs)
MODULE-4 Insolvency accounts of an Individual-Statement of affairs and
deficiency accounts.
24

(20 Hrs)
MODULE-5 a) Human Resource accounting-Meaning-Objectives-Valuation of
Human Resource-Advanced and limitations of HRA.
b)International Financial Reporting Standards (IFRS)
(15 Hrs)
REFERENCE BOOKS
1. Ad&an"ed 2inan"ial A""ouning. #.).Shu<la U T.S.$rewal. S.)hand U )oK
2. Ad&an"ed a""ounan"'. Arulanandam U Raman. Himal'a (u!lishing House
3. 2undamenals of 2inan"ial a""ouning. 3assem Ahmed. Ane !oo<s (&.
Limied
4. Ad&an"ed 2inan"ial A""ouning. R.L.$u-a U Radhaswami. Sulan )hand )OK
5. Ad&an"ed 2inan"ial A""ouning. S.3.#aheswari
6. Ad&an"ed 2inan"ial A""ouning. (aul U 6aur
7. Ad&an"ed 2inan"ial A""ouning. D.1. Agarwal
8. Advanced Financial Accounting, S.P.Jain & K.L.Narang; Kalyani Publishers
25

SEMESTER 1 Credit-4
Code: PM01C02 Hrs 90
PRINCIPLES OF MANAGEMENT AND ORGANISATIONAL BEHAVIOUR
Objectives
To hel- he sudens o undersand he "on"e-ual frame wor< of managemen
and organiFaional !eha&iour
To undersand he managerial a--li"a!ili' of he "on"e-s.
MODULE-1 Introduction, The management concept-Different schools of
management thoughts- Nature and functions of management-
principles of management-MBE-Corporate Social Responsibility
(15 Hrs)
MODULE-2 Planning and organizing-planning process-primises- forecasting-
forecasting techniques-components of planning-MBO-Organisation-
Design and structure-committees- Task force-Matrix Organisation-
project organization-delegation of authority-span of control
(15 Hrs)
MODULE-3 Organisational behaviour-concepts and significance-relationship
between management and OB-Models of OB-Contributing disciplines
to OB-Challenges and opportunities- Transaction analysis-1ohari
window-Organisational development-concepts-OD Intervention-
Change management-Need for change-resistance to change-Theories
of change-Organisational Diagnosis.
(20 Hrs)
MODULE-4 Groups in organization- nature- theories of group formation-stages of
group development-types of groups-formal and informal groups-
conflict-definition-functional and dysfunctional aspect of conflict-
types of conflict-conflict process-intra individual conflict-goal conflict-
interpersonal conflict-strategies of interpersonal conflict-lose lose, win
26

lose, win win-inter group conflict-strategies to handle inter group
conflict-organizational conflict-conflict handling mechanisms.
(25 Hrs)
MODULE-5 Modern techniques in management-quality circle-TQM-BPR-Six
sigma-kaizen-bench marking-MDP-Steps in MDP.
(15 Hrs)
REFERENCE BOOKS
1. Human relaions and organiFaional !eha&iour. RS. 1wi&edi. #a"millain -u!lishers
India limied.
2. #anagemen (ro"ess and OD. Sharmma U $u-a K6al'ani (u!lishers
3. (rin"i-les of managemen. T Ramaswami. Himal'a (u!lishing House.
4. Management and Organizational Behaviour Essentials, Schermerhorn
5. Organisaional !eha&iour. Aswaha--a. Himala'a (u!lishing House
6. Organisaional !eha&iour. SuAanair. Himala'a (u!lishing House
7. (rin"i-les of managemen. DS.#oshal. Ane !oo<s -ri&ae limied.
8. #anagemen heor' and -ra"i"e. H.(.#ahaAan. Ane !oo<s -ri&ae limied.
9. OrganiFaional heor' and !eha&iour. DS.#oshal. Ane !oo<s -ri&ae limied.
10. Organisaional Deha&iour. DS.#oshal. Ane !oo<s -ri&ae limied.
11. (rin"i-les and -ra"i"e of managemen. (2.1ru"<er.
12. (rin"i-les of managemen. L#.(rasad. Sulan )hand )o;
27

SEMESTER 1 Credit-4
Code: FM01C03 Hrs 90
FINANCIAL MANAGEMENT PRINCIPLES
Objectives
To inrodu"e he su!Ae" of finan"ial managemen
To a"9uain he suden wih &arious mehods and e"hni9ues of finan"ial
managemen.
MODULE-1 Financial management-meaning-goals and objectives-Functions of a
financial manager-financial decision making-financial planning-
concept and relevance of time value of money-compounding
technique-discounting technique.
(15 Hrs)
MODULE-2 cost of capital-concepts-importance-computation-cost of debt-cost of
preference capital-cost of equity- cost of retained earnings-weighted
average cost of capital-book value and market value weights-marginal
cost of capital
(15 Hrs)
MODULE-3 financing decision and capital structure-finance structure-pattern of
capital structure-concept of balanced capital structure-determinants
of capital structure-optimum capital structure-theories of capital
structure-net income approach-net operating income approach-
traditional approach-MM approach.
(20 Hrs)
MODULE-4 Long term investment decisions-capital budgeting-nature features and
significance of capital budgeting-traditional methods-payback period-
ARR-Discounted cash flow methods-Bailout pay back period-NPV-
28

IRR-Profitability index-Risk analysis in capital budgeting- techniques
of risk analysis.
(25 Hrs)
MODULE-5 Leverage analysis-concept-meaning and measurement of financial
leverage. Operating leverage-Financial risk and operating risk-EBIT-
EPS-Indifference point.
(15 Hrs)
REFERENCE BOOKS
1. )onem-orar' finan"ial managemen. RaAesh <ohari. #a"millain India limied.
2. 2inan"ial managemen. (7.6ul<arni. Himal'a (u!lishing House.
3. 2inan"ial managemen. Sri&asa&a. Himal'a (u!lishing House
4. 2undamenals of finan"ial managemen. (reeisingh. Ane !oo<s -ri&ae limied.
5. 2inan"ial managemen. Dhagat, kogent.
6. 2inan"ial managemen. Shah.
7. 2inan"ial managemen. 6no. (algra&e #a"millian.
8. 2inan"ial managemen. S.3.#aheswari. Sulan )hand )oK
9. 2inan"ial managemen. 7an Horn. Hames ). (reni"e Hall India. Limied.
10. 2inan"ial #anagemen. 6han #+. Hain (6. Taa #a"graw Hill -u!lishing )oK
11. 2inan"ial #anagemen. (ande' I#. 7i<as -u!lishing house.
29

SEMESTER 1 Credit-4
Code: RM01C04 Hrs 90
RESEARCH METHODOLOGY
Objectives
To hel- he sudens o undersand how o do resear"h in he area of "ommer"e
and managemen.
MODULE-1 Research-meaning-significance-objectives-types of research-research
methods Vs methodology-steps in research.
(15 Hrs)
MODULE-2 Research problem-definition-nature-formulation-techniques of
defining the problem-research design-meaning-needs-types-of
research design- variables-dependent and independent variables-
extraneous variables-intervening variable-dichotomous variable-
research proposal and its preparation-Research hypothesis-types of
hypotheses.
(20 Hrs)
MODULE-3 Sampling design-census and sample survey-sample frame-sample size-
methods of sampling.
(15 Hrs)
MODULE-4 Collection and analysis of data-Data types of data-methods of data
collection-preparation of questionnaire or interview schedule-
measurement and scaling techniques-nominal data-interval data-
ordinal data -ratio data- Reliability analysis and its need-analysis of
data-uni-variate analysis-bi-variate analysis-multi-variate analysis-
cross tabulation
(30 Hrs)
30

MODULE-5 Research reporting-relevance-characteristics of a good research
reports- contents of a report-citing references using APA style-MLA
style-Chicago style-plagiarism
(10 Hrs)
REFERENCE BOOKS
1. Saisi"al mehods for resear"h. (rf.6.6al'anaraman. (reni"e Hall (&.Limied
2. Dusiness resear"h. )ollis. (algra&e #a"millian.
3. Resear"h #ehods for DusinessG A S<ill Duilding A--roa"h. Se<aran.
4. #anagemen Resear"h #ehods. 7elde.
5. Dusiness Resear"h #ehodolog'. 1wi&edi.
6. Resear"h mehodolog'. Ramamoorhi.
7. Resear"h mehodolog'. )R.6ohari. >ishwa-ra<asan.
8. Resear"h mehodolog'. R.(aneersel&am. (reni"e Hall of India.
9. Resear"h #ehodolog'. OR.6rishna Swami. Himala'a (u!lishing house
10. #ehodolog' and e"hni9ues of so"ial resear"h. Himal'a (u!lishing House.
11. $oodewA and Ha. So"ial resear"h mehods. #agraw Hill. 3ew'or<.
12. DaA-ai. SR. #ehods of So"ial Sur&e' and Resaer"h. 6ia! $har. 6an-ur.
31

SEMESTER 1 Credit-4
Code: QT01C05 Hrs 90
QUANTITATIVE TECHNIQUES
Objectives
To undersand saisi"al ools for 9uaniai&e anal'sis
To undersand he saisi"al ools for resear"h and !usiness de"ision ma<ing.
MODULE-1 meaning of quantitative techniques, Classification of QT-application
of QT in business, Industry and management-merits and limitations
of QT.
(05 Hrs)
MODULE-2 Continuous probability distribution-Normal distribution-
characteristics-construction of normal curves-Standard normal
curves-properties of standard normal curves-measurement of
probability based on area under normal curve-Normal approximation
to binomial distribution and poisson
(10
Hrs)
MODULE-3 Sampling theory and statistical inference-sampling and non sampling
errors-statistic and parameter-sampling distribution-standard error-
point estimate-interval estimate-statistical inference-test of
hypotheses-procedure- type 1 error-type 11 error-Z Test, t Test-
features-application-Z/t test for population mean and sample mean-
interpretation with hypothesis-confidence limit for population mean-
two sample mean-test for sample proportion and population
proportion-confidence limit for population proportion-two sample
32

proportion-paired t test-testing difference between observed value and
expected value and expected value of X-two sample proportion of
heterogeneous population-combined mean test-test for population
standard deviation and sample standard deviation-test for two sample
standard deviation-testing significance of difference between two
sample means when samples are correlated-testing significance of
correlation coefficient- z transformation.
(40 Hrs)
MODULE-4 a) F test-ANOVA-one way, two way-latin square technique
b) Non- parametric test-Chi-square test-Sign test-Run test-Mann
Whitney U test-Kruskal wallis H test-
c) Association of attributes-consistency of data-association and
disassociation-methods to study association-comparison of actual and
observed frequency-comparison of actual and observed frequency-
comparison of proportion and products-Yule`s co-efficient of
association-co-efficient of Collignation-co-efficient of contingency-
(25 Hrs)
MODULE-5 Statistical Quality Control - Techniques of SQC - Control charts -
Control charts for variables - X chart, R chart - Control chart for
attributes p chart, np - chart and c chart.
(10 Hrs)
REFERENCE BOOKS
1. Iuaniai&e e"hni9ues for saisi"al de"ision ma<ing. 1igam!ar (ari U (ri'am!ada
(ari.
2. Saisi"s for #anagemen. Ri"hard Le&in. (rini"e Hall. India.
3. Iuaniai&e mehods and OR. Redd' U A--ana''a. Himala'a (u!lishing House
4. Saisi"al mehods for Resear"h. (rof. 6.6al'anaraman. (rini"e Hall. India.
5. Saisi"al #ehods. S(. $u-a
6. 2undamenals of saisi"s. 1.3.Elhan"e.
7. Iuaniai&e Te"hni9ues. )R. 6ohari
8. Iuaniai&e mehods. 1.R.Agarwal.
33

SEMESTER 11 Credit-4
Code: AF02C06 Hrs 90
ADVANCED FINANCIAL ACCOUNTING-PAPER 11
Objectives
To undersand he -ro"eedings of he -re-araion of "onsolidaed !alan"e shee
To ge an idea a!ou $reen a""ouning. 1ou!le a""ouns. 2arm a""ouns.
&o'age a""ouns. and li9uidaion -ro"eedings of "om-anies.
MODULE-1 Accounts of holding companies, consolidated balance sheet-minority
interest-cost of control-pre-acquisition and post-acquisition profit-
elimination of common transaction-contingent liabilities-unrealised
profit-bonus issue-revaluation of assets and liabilities-treatment of
dividend-debentures and preference shares of subsidiary companies-
(30 Hrs)
MODULE-2 Accounts of public utility undertakings-double account system-
accounts of electricity concerns-computation of reasonable return and
clear profit-replacement of asset.
(20 Hrs)
MODULE-3 Liquidation accounts-statement of affairs-deficiency accounts-
liquidators final statement of accounts.
(15 Hrs)
MODULE-4 Accounting for specialized type of business-voyage accounts-farm
account-accounts of underwriters.
(15 Hrs)
34

MODULE-5 Green accounting-meaning-scope and importance-green accounting
concepts-advantages and limitations
(10 Hrs)
REFERENCE BOOKS
1. 2inan"ial a""ouning. 3irmal gu-a. Ane !oo<s -ri&ae limied.
2. Ad&an"ed 2inan"ial A""ouning. #.).Shu<la U T.S.$rewal. S.)hand U )oK
3. Ad&an"ed a""ounan"'. Arulanandam U Raman. Himala'a (u!lishing House.
4. 2undamenals of 2inan"ial a""ouning. 3assem Ahmed. Ane !oo<s (&. Limied
5. Ad&an"ed 2inan"ial A""ouning. R.L.$u-a U Radhaswami. Sulan )hand )OK
6. Ad&an"ed 2inan"ial A""ouning. S.3.#aheswari
7. Ad&an"ed 2inan"ial A""ouning. (aul U 6aur
8. Ad&an"ed 2inan"ial A""ouning. D.1. Agarwal
9. Advanced Financial Accounting, S.P.Jain & K.L.Narang; Kalyani Publishers
35

Code: HR02C07 Hrs 90
HUMAN RESOURCE MANAGEEMNT
Objectives
To hel- he sudens o undersand he human resour"e fun"ions in an
organiFaion.
MODULE-1 Human resource management -introduction-nature-features-scope-
objectives-importance-functions-managerial and operative functions-
personal management Vs human resource management-qualification
and qualities of human resource manager-evolution and growth of
HRM in india-
(15 Hrs)
MODULE-2 Human resource planning-concept-objectives and importance-
process-limitations-job analysis.
Recruitment-concept-sources-methods and techniques of man power
recruitment-characteristics of a good recruitment policy-principles of
recruitment-factors affecting recruitment.
Selection-concept and procedures-placement and induction.
(20 Hrs)
MODULE-3 HRD-concept-objectives-needs-significance-principles of HRD,
qualities of an HRD manager.
(15 Hrs)
36

MODULE-4 Motivation-meaning-objective-types of motivation-management
techniques to improve motivation-employee morale and productivity-
nature and significance of morale-factors influencing morale-concepts
and significance of productivity-factors influencing productivity.
Performance appraisal- meaning -purpose-all methods of performance
appraisal.
(20 Hrs)
MODULE-5 Leadership styles-theories of leadership styles-managerial grid-
contingency theory-theory X and Y-situational theory-path goal
theory-leader participation model-leader member exchange theory-3
D model of leadership-lickert`s four system of management-
charismatic leadership theory-transformational leadership theory-
social learning approach.
(20 Hrs)
REFERENCE BOOKS
1. 2undamenals of HR#. RaAi! Lo"han 1har. #a"millain India limied
2. HR#. Seema Sanghi. #a"millain India limied
3. Te0 !oo< of HR#. #emoria. Himala'a (u!lishing House
4. (ersonal U HR#. Su!!arao. Himala'a (u!lishing House
5. HR#. 3ai<. Ane !oo<s -ri&ae limied.
6. HR#. $u-a.
7. HR#. 2isher.
8. Ad&an"ed HR#. S.).$u-a. Ane !oo<s -ri&ae limied.
9. HR#. Draon. (algra&e #a"millian.
10. HR#. )D.$u-a.
11. HR#. Su!!arao.
12. HR#. L.#.(rasad
37

Code: FM02C08 Hrs 90
FINANCIAL MANAGEMENT STRATEGIES
Objectives
To a"9uain sudens wih he ad&an"ed "on"e- of finan"ial managemen and
o de&elo- finan"ial sraegies for he organiFaion.
MODULE-1 working capital management- concept of working capital-types-
determinants-optimum level of current assets-liquidity VS
profitability-risk return trade off-working capital financing-
estimating working capital needs.
(20 Hrs)
MODULE-2 Inventory management-nature of inventory-objectives of inventory
management-inventory control-systems and methods of inventory
control-inventory valuation.
(20 Hrs)
MODULE-3 Receivables management-need and importance-levels of receivables-
selection and evaluation of receivables- credit policy-credit evaluation-
credit terms-collection of receivables-cost benefit analysis-average age
of receivables-credit risk and default risk analysis-monitoring of
receivables-factoring
(15 Hrs)
MODULE-4 Cash management-meaning-motives for holding cash-cash planning-
managing cash flows-inflows and outflows-investing surplus cash-
determining optimum cash balance-liquidity profitability analysis.
38

(15 Hrs)
SMODULE-5Dividend decisions-internal financing-forms of dividend-dividend
policy and its objectives-stability of dividend-dividend theories-
relevance theory-water`s model-gordon`s model-dividend uncertainty-
irrelevance theory-MM theory.
(20 Hrs)
REFERENCE BOOKS
1. )onem-orar' finan"ial managemen. RaAesh <ohari. #a"millain India limied.
2. 2undamenals of finan"ial managemen. (reeisingh. Ane !oo<s -ri&ae limied.
3. 2inan"ial managemen. 6no. (algra&e #a&millian.
4. 2inan"ial managemen. 1haga. <ogen.
5. 2inan"ial managemen. Shah.
6. Essenials of 2inan"ial #anagemen. Sudarsana redd'. Himala'a (u!lishing House
7. 2inan"ial managemen. S.3.#aheswari. Sulan )hand )oK
8. 7an Horn. Hames ). 2inan"ial managemen. (reni"e Hall India. Limied.
9. 6han #+. Hain (6. 2inan"ial #anagemen. Taa #a"graw Hill -u!lishing )oK
10. (ande' I#. 2inan"ial #anagemen. 7i<as -u!lishing house.
39

Code: SM02C09 Hrs 90
STRATEGIC MANAGEMENT
Objectives
To undersand he frame wor< a"ross sraegi" anal'sis. sraeg' formulaion.
and sraegi" im-lemenaion
MODULE-1 Basic concept of strategy and strategic management- strategic
management process-models of strategic management-approaches to
strategic decision making- -vision-mission-objectives-goals-strategic
levels in an organization-SBU
(15 Hrs)
MODULE-2 Environmental analysis-concept of environment-micro and macro
environment-environmental scanning-models for environmental
analysis-value chain analysis-SWOT analysis-BCG matrix-GE`s spot
light matrix-Tows Matrix.
(15 Hrs)
MODULE-3 Strategic planning and formulation-stages of strategic planning-
strategic alternatives- types of strategies-growth strategies-
dependency and reduction strategies-horizontal and vertical
integration-backward and forward integration-diversification and
40

defensive strategies-generic strategies-grand strategies-portfolio
strategies-turn around strategies.
(25 Hrs)
MODULE-4 Organizational level strategies-capacity expansion-mergers-joint
ventures-acquisition,-takeovers-consortia-networking-franchising-
licensing-sub contacting-concentric diversification-conglomerate
diversification-7 S framework-competitive analysis and strategies.
(20 Hrs)
MODULE-5 Strategy implementation-evaluation and control-various approaches
to implementation of strategy-strategic choice-strategy and structure-
strategic control process-operational control-performance gap
analysis-models and tools of control-future of strategic management.
(15 Hrs)
REFERENCE BOOKS
1. Te0 !oo< of sraegi" managemen. %.). #ahur. . #a"millain India limied.
2. Sraegi" #anagemenG An Inegraed A--roa"h. Hill.
3. Sraegi" #anagemen. )3.Sona<<i. 6al'ani (u!li"aions
4. Sraegi" #anagemenG Theor' and (ra"i"e. (arnell.
5. 2undamenals of Sraegi" #anagemen. (arhasarh'.
6. Sraegi" #anagemen. >hie. (algra&e #a"millian.
7. Sraegi" #anagemen. 2ran"is )herunilam. Himala'a (u!lishing House.
8. Hau"h Lawran"e R. Dusiness (oli"' and sraegi" #anagemen. #a"$raw Hill )oK
9. Sharmma RA. Sraegi" #anagemen in Indian "om-anies. 1ee- U 1ee- "oK
10. 2R.1a&id. Sraegi" #anagemen )on"e- and )ases. (reni&e Hall India.
11. (hili- Sadler. Sraegi" #anagemen. 6ogan (age India.
41

Code: OR02C10 Hrs 90
OPERATIONS RESEARCH
Objectives
To ena!le he sudens o undersand &arious e"hni9ues used in o-eraion
managemen de"isions.
MODULE-1 Operations research-meaning-origin and development-nature-OR in
India-OR as a tool in decision making-OR and management-features
and methodology of OR-Phases of OR study-models in OR-methods
of deriving the solution-limitations of OR.
(5 Hrs)
MODULE-2 Linear Programming-meaning-concepts-notations-uses and
applications-formulation-graphical solution-simplex method-
introduction of slack, surplus and artificial variable-duality.
(30
Hrs)
42

MODULE-3 Transportation problems- different initial allocation methods-move
towards optimality-MODI method of solving transportation
problems.
Assignment problems-solutions-variations in assignment problems.
(20 Hrs)
MODULE-4 decision theory-Quantitative approach to management decision
making-decision under conditions of uncertainity-Maximin-Maximax-
Hurwics, Laplace and Minimax regret criteria-Decision making under
risk-EMV-EOL-EVPI criteria-decision tree analysis- Game theory-
Queing theory.
(20 Hrs)
MODULE-5 Network analysis-CPM and PERT-Net work concepts-construction of
network diagram-numbering the events (Fulkerson`s Rule),
requirements-Network calculations-CPM-Concept of float-PERT-
probability considerations in PERT-calculation of float/slack under
PERT-PERT calculations-points of similarities and dissimilarities in
PERT and CPM-limitation of PERT and CPM.
(15 Hrs)
REFERENCE BOOKS
1. O-eraion resear"h. heor' and a--li"aions. H.6.Sharma. #a"millain India limied.
2. O-eraions Resear"hG (rin"i-les and (ra"i"e. Ra&indran.
3. Resear"h mehodolog' and OR. H.R.Ramanah. Himala'a (u!lishing House
4. O-eraion Resear"h. 76.6a-oor. Sulan )hand )oK
5. OR. Sarmma U Ananad. Himala'a (u!lishing House
6. O-eraion Resear"h. 6anhi Swaru-. Sulan )hand )oK
7. O-eraion Resear"h. S1. Sharmma. 6edarnah )oK
8. O-eraion Resear"h*-ro!lem and soluions. H.6.Sharma. #a"millain India
limied.
9. Operations Research, K.K. Chawla, Gupta & Sharma; Kalyani Publishers
43

Code: MA02C11 Hrs 90
MANAGEMENT ACCOUNTING
Objectives
To undersand a""ouning mehods and e"hni9ues used for de"ision ma<ing.
MODULE-1 Nature, meaning, functions, scope, objectives, tools and techniques of
management accounting-meaning, objects , functions advantages and
limitations of financial accounting and cost accounting-Management
accounting VS financial accounting-Management accounting VS cost
accounting.
(10 Hrs)
MODULE-2 Financial statement analysis-Financial statements-types of financial
analysis-methods of financial analysis-comparative statements-trend
analysis-common size statement-advantages and limitations of
financial statement analysis.
(10 Hrs)
44

MODULE-3 Ratio analysis-meaning-significance-advantages and limitations of
ratio analysis- classification of ratios-income statement ratios-balance
sheet ratios-inter statement ratios-liquidity ratios-profitability ratios-
ROI- turnover ratios-solvency ratios-leverage ratios-miscellaneous
ratios-preparation of Trading and P&L account and balance sheet on
the basis of ratios-statement showing proprietary fund-Advanced
problems.
(25 Hrs)
MODULE-4 statement of changes in financial position-Fund flow analysis-cash
flow analysis-advanced problems-estimation of working capital-
management reporting-report writing-general principles of a good
reporting system.
(35Hrs)
MODULE-5 Inflation accounting-Meaning-CPP method-Replacement cost
accounting technique-CCA method-COSA-gearing adjustment-
MWCA-advantages and disadvantages of price level accounting.
(10 Hrs)
REFERENCE BOOKS
1. #anagemen A""ouning. #adhu 7iA. #a"millain India limied
2. #anagemen A""ouning. S3.#aheswari. Sulan )hand )oK
3. #anagemen a""ouning. $ordon. Himala'a (u!lishing House
4. #anagemen a""ouning. >ilson. Himala'a (u!lishing House
5. #anagerial A""ouning. Dala<rishnan. >ile' -u!li"aions.
6. #anagemen A""ouning. 1r.S(.$u-a. Sahi'a Dha&an. Agra.
7. #anagemen A""ouning. #anmohan U $o'al.
8. #anagemen A""ouning. RS3 (illai.
9. #anagemen a""ouning*"on"e-s and a--li"aions. A!hishe< $odha. #a"millain
India limied.
10. #anagemen a""ouning. #amasha. Ane !oo<s -ri&ae limied.
11. Management Accounting, Sharma & Gupta; Kalyani Publishers
45

Code: DT02C12 Hrs 90
DIRECT TAXES- LAW AND PRACTICE
Objectives
To ma<e he sudens familiar wih he dire" a0 law of he "ounr' and o gi&e
ad&an"ed le&el of <nowledge on dire" a0 laws and "om-uaion and
assessmen.
MODULE-1 Objective of taxation-direct and indirect taxes-direct tax law in India-
changing section-basic concepts-income-gross total income-total
income-person-assessee-deemed assessee-assessee in default-role of
tax-average rate of tax-maximum marginal rate-residential status-
incidence of tax-income except from tax.
(10 Hrs)
46

MODULE-2 Heads of income-income from salary-income from house property-
profit and gains of business or profession-capital gain-income from
other sources-
(50 Hrs)
MODULE-3 clubbing of income-setoff-carry forward and setoff
(5 Hrs)
MODULE-4 Deduction from gross total income
(10 Hrs)
MODULE-5 assessment of individuals, HUF-computation of tax including
agricultural income.
(15 Hrs)
REFERENCE BOOKS
1. In"ome a0 law and -ra"i"e. 1r.H.).#ehrora U $o'al. Sahi'a !ha&an. Agra.
2. 1ire" a0 law and -ra"i"e. 7.6.Singhani'a. Ta0 man -u!li"aions.
3. In"ome a0 law and -ra"i"e. DS.Raman. %nied -u!lishers.
4. 1ire" a0es. Dhaga&ahi (rasad. 7iswa-ra<asan.
5. 1ire" Ta0 law and -ra"i"e. A(.(hili-. So!a (u!li"aions.
6. In"ome a0 law and -ra"i"e . $eeh<rishna-ai R.
7. In"ome a0 law and -ra"i"e. D.Dhaa"har'a.
47

Code: IB03C13 Hrs 90
INTERNATIONAL BUSINESS
Objectives
To undersand differen as-e"s of inernaional !usiness.
MODULE-1 International business-meaning, nature, importance of international
business-difference between domestic business and international
business-international business environment-economic-political and
legal-nature and scope of international marketing-challenges of
international business.
(15 Hrs)
MODULE-2 Globalisation and international business-global change and
international business-motives of firm internationalization-drivers of
globalization-global enterprise-transnational enterprise-transnational
confederation-concept of multinational organization-the changing
pattern of multinationals-criticism of MNCs`-MNCs` in India.
(20
Hrs)
MODULE-3 International economic institutions- IMF- WB-ADB-UNCTAD-WTO-
MFA-International trade and payments
(15 Hrs)
MODULE-4 International investment-meaning-significance-types-growth-
dispersion of foreign investment-FDI and FPI-mode of FDI entry-FDI
in India-Hurdles for FDI in India-mergers and acquisitions- foreign
investment promotion board-foreign investment implementation
authority.
48

(25 Hrs)
MODULE-5 Global regulatory environment-international monetary system-
exchange rate system-SDR, Currency and convertibility-distinct
features of India`s approach to convertibility-finance of global
business-cash in advance-letter of credit-documentary collection-open
account terms.
(15 Hrs)
REFERENCE BOOKS
1. Inernaional !usiness. Sumahi&arma. Ane !oo<s -ri&ae limied.
2. Inernaional !usiness managemen. S).$u-a. Ane !oo<s -ri&ae limied.
3. Inernaional !usiness. Su!!arao. Himala'a (u!lishing House
4. Elemens of Inernaional Dusiness. )har'. >ile' -u!li"aions.
5. Inernaional Dusiness. 2ransis )herunilam. Himala'a (u!lishing House
6. Inernaional Dusiness. 2ran"is )herinilam. Himala'a (u!lishing )oK
7. Inernaional Dusiness. Sri&asa&a.
49

Code: CG03C14 Hrs 90
CORPORATE GOVERNANCE
Objectives
To undersand he im-oran"e of "or-orae go&ernan"e
MODULE-1 corporate governance-meaning-imporatnce-principles-objectives-
constituents- benefits of corporate governance-history and growth of
corporate governance in India-stake holders and corporate
governance.
(15 Hrs)
MODULE-2 corporate governance and mandatory and non mandatory
requirements-board of directors-independent directors-audit
committee-subsidiary companies- disclosures-CEO/CFO
certification-corporate governance report-
(20 Hrs)
MODULE-3 corporate excellence- role of chairman in corporate governance-
organisational culture-managing cultural diversity in organization.
(15 Hrs)
MODULE-4 Business ethics-ethics and values-the new management philosophy-
ethics in business functional areas-integrity-sales-HRM-management
of quality-organizational culture
(25 Hrs)
MODULE-5 Building corporate image-meaning and importance-steps in building
corporate image-knowledge workers and knowledge management-
50

Knowledge economy-business ethics-protection of employees-QWL-
worklife balance.
(15 Hrs)
REFERENCE BOOKS
1. )or-orae go&ernan"e and !usiness ehi"s. %.).#ahur. #a"millain India limied.
2. )or-orae go&ernan"e. #a"hiraAu. Himala'a (u!lishing House.
3. )or-orae $o&ernan"e. #on<s.
4. )or-orae $o&ernan"eG (rin"i-les. #e"hanisms U (ra"i"e. (arhasarah'.
5. )or-orae go&ernan"e and Dusiness Ehi"s and )SR. H.(.Sarmma. Ane !oo<s -ri&ae
limied.
Code: BE03C15 Hrs 90
BUSINESS ENVIRONMENT
Objectives
To undersand he im-a" of en&ironmen in !usiness
MODULE-1 Nature and scope of business environment-meaning, concepts,
objectives of business-micro and macro environment-uses of
environmental study-relationship between business and its
environment.
(15 Hrs)
MODULE-2 Economic environment-economic system-merits and demerits-
features of economic system.
(10 Hrs)
MODULE-3 Political and legal environment-classification of political system-
political risk-causes-types-relationship between business and
government-responsibilities of business towards government-
responsibilities of government towards business-kinds of legal system.
(20 Hrs)
MODULE-4 social and cultural environment-natural environment-elements of
culture-global and natural culture-social responsibilities of business-
CSR-nature-models-strategies-arguments for and against social
51

responsibility, Natural environment-Environment management-
objectives-impact on business.
(30 Hrs)
MODULE-5 Environmental management-sustainable development-Environmental
impact assessment and its relevance-Environmental ethics-EIA inputs
to project life cycle- environmental accounting-assessing the
components of environmental costs.
(15 Hrs)
REFERENCE BOOKS
1. Dusiness En&ironmen. Else&ier. Ane !oo<s -ri&ae limied.
2. Dusiness en&ironmen. 2ransis )herunilam. Himala'a (u!lishing House
3. En&ironmenal managemen. Dehera. Himala'a (u!lishing House
4. En&ironmenal managemen. Hadha&. Himala'a (u!lishing House
5. Essenials of !usiness en&ironmen. Aswaha--a. Himala'a (u!lishing House.
6. Bussiness Environment , Rosy Joshi & Sangam Kapoor; Kalyani Publishers
52

SEMESTER 1V Credit-3
Code: AC04C16 Hrs 90
ADVANCED COST ACCOUNTING
Objectives
To learn a!ou he higher a--li"aion of "os a""ouning e"hni9ues and
mehods.
To <now he a--li"aion of "os "onrol e"hni9ues.
MODULE-1 Process costing-Normal loss-Abnormal loss-Abnormal gain-Inter-
process profit-Equivalent production-Valuation of work in progress-
1oint product-Bye product-Advanced problems.
(20 Hrs)
MODULE-2 Marginal costing-Breakeven analysis-cost volume profit analysis-
application of marginal costing in business decisions-application of
differential costing in business decisions- Advantages and
limitations-Advanced problems of application.
(25 Hrs)
MODULE-3 Budgetary control-Budget and budgetary control-preliminary steps
for the adoption of a system of budgetary control-types of budget-
functional budget-cash budget-fixed and flexible budgeting-zero base
budgeting-performance budget-responsibility accounting-advantages
and limitations of budgetary control.
(15 Hrs)
53

MODULE-4 standard costing-standard cost-standard costing Vs budgetary
control-variance analysis-material, labour, overhead, sales variances-
advantages and limitations of standard costing.
(20 Hrs)
MODULE-5 cost accounting system-cost ledger accounting-integral accounting-
reconciliation of cost and financial accounting.
(10 Hrs)
RE2ERE3)E DOO6S
1. Ad&an"ed "os a""ouning. #.L.Agarwal. Sahi'a !ha&an. Agra.
2. Ad&an"ed "os a""ouning. S3.#aheswari U #ial.
3. )os and managemen a""ouning. #3.Arora. Himala'a (u!lishing House.
4. Ad&an"ed "os a""ouning. $owda. Himala'a (u!lishing House.
5. Ad&an"ed "os a""ouning. 3igam U Sharmma.
6. Ad&an"ed "os a""ouning. 36.(rasad.
7. )os and #anagemen a""ouning. S3.#aheswari.
8. Ad&an"ed "os a""ouning. S(.I'engar.
9. Ad&an"ed "os a""ouning. Sa0ena U 7asish.
10. Ad&an"ed )os A""ouning. S.(.Hain U 6.L.3arangK 6al'ani (u!lishers
54

Code: DT04C17 Hrs 90
DIRECT TAXES-ASSESSMENT & PROCEDURES
Objectives
To ma<e he sudens familiar wih he assessmen and -ro"edures of dire"
a0es in he "ounr'.
MODULE-1 Assessment and computation of tax-firms-AOP/BOI-Companies-MAT
(40 Hrs)
MODULE-2 Assessment procedures-return-types of return-due dates for filing
returns-defective return-interest for default-PAN-types of assessment-
TRP-rectification of mistakes.
(10 Hrs)
MODULE-3 Income tax authorities and powers-deduction and collection of tax at
source-advance payment of tax-refund of tax-survey search and
seizure-appeals and revision-penalties and offences-double taxation.
(10 Hrs)
MODULE-4 Wealth tax-basic concept-clubbing of assets-computation of wealth
tax-valuation of assets-wealth tax returns-assessment-offenses and
prosecutions.
(20 Hrs)
55

MODULE-5 Tax planning-Tax avoidance-tax evasion-tax management-need of tax
planning-tax planning based on residential status-tax planning for
salaried assessee-tax planning for income from house property-tax
planning for business and profession-Tax planning for capital gain-tax
planning for income from other sources-tax planning for individuals-
firms-companies-limitations of tax planning.
(10 Hrs)
REFERENCE BOOKS
1. In"ome a0 law and -ra"i"e. 1r.H.).#ehrora U $o'al. Sahi'a !ha&an.
Agra.
2. 1ire" a0 law and -ra"i"e. 7.6.Singhani'a. Ta0 man -u!li"aions.
3. In"ome a0 law and -ra"i"e. DS.Raman. %nied -u!lishers.
4. 1ire" a0es. Dhaga&ahi (rasad. 7iswa-ra<asan.
5. 1ire" Ta0es*DD.Lal
6. 1ire" Ta0 law and -ra"i"e. A(.(hili-. So!a (u!li"aions.
7. In"ome a0 law and -ra"i"e . $eeh<rishna-ai R.
8. In"ome a0 law and -ra"i"e. D.Dhaa"har'a.
56

ELECTIVE COURSES
FINANCE STREAM (Elective)
Code: IF04E01 Hrs 90
INTERNATIONAL FINANCE
Objectives
To gi&e a deailed idea a!ou ma"ro en&ironmen on whi"h finan"ial
ransa"ions are "arried ou.
To gi&e a "om-rehensi&e <nowledge a!ou wa's and means of raising of
finan"e !' #3)s5.
MODULE-1 International finance- meaning-nature and importance-brettenwoods
conference and afterwards-IMF and world bank, methods of
international investments-balance of payments and its components-
recent trends in international finance and trade-international flow of
goods-service and capital coping with current account deficit.
(20 Hrs)
57

MODULE-2 International financial system-International monetary system-
developments-gold standard-brettenwood system-fixed parity system-
smithsoniam arrangement-exchange rate regime since 1973-floating
system-international liquidity -creation of SDR-IMF-funding
facilities-European monetary system-monetary and banking
institutions in international markets.
(20 Hrs)
MODULE-3 MNCs-multinational financial management-theory and practice-
complexities and issues in managing financial functions in MNCs-
techniques of covering foreign exchange risk by MNCs.
(15 Hrs)
MODULE-4 Parity conditions in international finance-currency forecasting-
arbitrage and law of one price-PPP theory-fisher effect-inflation risk
and its impact on financial market-currency forecasting.
(20 Hrs)
MODULE-5 Management of working capital-international cash management-
receivables management and inventory management-Management of
short term overseas financing resources- foreign investment analysis-
international portfolio investment-corporate strategy and FDI
(15 Hrs)
REFERENCE BOOKS
1. Inernaional finan"e. Le&i. TU2 Ane.
2. Inernaional 2inan"e. OS.Sri&asa&a.
3. Inernaional 2inan"e. #S. 7iAa'a<umari
4. Inernaional finan"e. A&adhani. Himala'a (u!lishing House
5. Inernaional finan"ial managemen. Agarwal. Himala'a (u!lishing House
6. Inernaional 2inan"eG A )ase!oo<. 1esai.
7. Inernaional finan"ial managemen. (6.Hain. #a"millain India limied
8. $lo!al 2inan"ial #anagemen. An!arasu. Ane !oo<s -ri&ae limied.
9. Inernaional 2inan"e. (arul 6hanna. Ru!eena DuAwaK 6al'ani (u!lishers
58

Code: FM04E02 Hrs 90
FINANCIAL MARKETS & DERIVATIVES
Objectives
To ma<e he sudens familiar wih he finan"ial s'sem of he "ounr' in
general and "a-ial mar<e o-eraions in -ari"ular. The "ourse also inends o
gi&e good undersanding of "ommodi' rading hrough muli "ommodi'
e0"hanges.
MODULE-1 Financial system- Indian financial system- components-role and
functions of financial system-money market-capital market-industrial
security market-government securities market-modern financial
instruments.
(10 Hrs)
MODULE-2 primary market-functions-methods of new issue-pricing of an issue-
book building-intermediaries in the new issue market-secondary
market-types of traders.
(10 Hrs)
59

MODULE-3 Derivatives-meaning-types-forwards-forward prices-continuous
compounding-currency forwards-exchange rate quotation-direct and
indirect-bid and offer rates-spot market and forward rate-foreign
exchange risk-hedging through forwards-speculation- option forward
deals-closing forward contracts-currency forwards and banks-
advantages and disadvantages of forwards.
(20Hrs)
MODULE-4 Futures contracts-features-delivery terms-price and price limit-long
and short positions-open interest-uses of futures- pricing-cost of carry
model in perfect market environment and imperfect market
environment-deviations from model expectation-model of futures
pricing-price patterns-difference between future and forwards-
commodity futures-trading mechanism-forward market commission-
important commodity exchanges in India-role of futures market-
currency futures-clearing and settlement- margin-market to market-
use of currency futures-stock futures-hedging with futures-stock
futures trading in India-index futures trading-uses-interest rate
futures.
(25 Hrs)
MODULE-5 options-types-trading-uses-currency options-combination of options-
exotic options-option pricing-black scholes model-assumtions-
notations-calculation of option price-using put call party-dividends
anticipated-pricing of American option-binomial model of option
pricing-financial swaps- interest rate swaps-swapping through
intermediaries-motivation for coupon swap-currency swaps.
(25 Hrs)
REFERENCE BOOKS
1. )ommodi' and finan"ial deri&ai&es. S.6e&in. (HI Learning (7T.LT1.
2. 2inan"ial deri&ai&es. SSS. 6umar. (HI Learning (7T.LT1.
3. 2undamenals of 2inan"ial 1eri&ai&es. (arasuraman.
4. 1eri&ai&es and finan"ial mar<e. $o-ala<rishnan. Himala'a (u!lishing House
5. 2undamenals of deri&ai&es mar<e. (ra!hulla<umar.
6. %ndersanding fuures mar<e. Ro!er > 6ol!. (HI Learning (7T.LT1.
7. 2inan"ial deri&ai&es. Redhead 6eih. (HI Learning (7T.LT1.
8. O-ions. 2uures and oher deri&ai&e se"uriies. Hull Hohn ). (HI Learning
(7T.LT1.
9. 2inan"ial Insiuiions and #ar<es. Shashi. 6.$u-a e".. K 6al'ani (u!lishers
60

Code: SA04E03 Hrs 90
SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Objectives
To gi&e a deailed idea a!ou e"hni9ues of Se"uri' anal'sis
MODULE-1 Investment; Importance-investment Vs speculation and gambling-
investment process-risk-systematic risk-steps in investment process-
designing investment portfolio-rational considerations-components of
investment portfolio.
(15 Hrs)
MODULE-2 Security analysis-Fundamental analysis ( company, industry and
macro economic analysis) economic forecasting-industry analysis-
industry life cycle-company analysis-micro company factors-methoda
of forecasting earnings.
(15 Hrs)
61

MODULE-3 Technical analysis-Dow theory-Elliot wave theory-charting
techniques-moving averages-MACD-RSI-Technical indicators-
breadth-sentiments-limitations of technical analysis-Efficient market-
hypotheses-forms of market efficiency-investment implications-
empirical tests-EMH Vs fundamental and technical analysis.
(25 Hrs)
MODULE-4 Portfolio theory-portfolio risk and return-optimal portfolio-
measurement of risk and return of portfolio-markowitz model-sharp
single index model-risk reduction through diversification.
(20 Hrs)
MODULE-5 Portfolio selection-portfolio utility theory-sharp`s portfolio
optimization-capital asset pricing model-CML-SML-Portfolio
evaluation-portfolio revision.
(15 Hrs)
REFERENCE BOOKS
1. In&esmen managemen. Dhalla 76..
2. Se"uri' anal'sis and -orfolio managemen. A&adhani. Himala'a (u!lishing House
3. In&esmen U se"uri' mar<es in India. A&dhani. Himala'a (u!lishing House
4. Se"uri' anal'sis and -orfolio managemen. Horden. 2isher
5. (orfolio managemen. 6e&in.
6. Se"uri' Anal'sis and (orfolio #anagemen. Dha.
7. #anaging In&esmen. (rasanna )handra.
8. In&esmen Anal'sis and -orfolio managemen. Ranganahan #.
9. Se"uri' anal'sis and -orfolio managemen Rohini singh.
10. (orfolio managemen. Darua.
62

MANAGEMENT STREAM
Code: OM04E01 Hrs 90
OPERATIONS MANAGEMENT
Objectives
To gi&e a deailed idea a!ou -rodu"ion and o-eraion fun"ion managemen
MODULE-1 Production-value addition process-its ingredients-material, man,
machinery-design function-plan location, plant layout- economy of
size-make/buy mix-flexible manufacturing-productivity issues-work
methods-work measurement techniques-capacity measurement-
(15 Hrs)
63

MODULE-2 Vertical integration-Quality management-quality control-TQM-ISO
and other international standards-1IT-Managing supply chain-vendor
selection and rating.
(15 Hrs)
MODULE-3 production planning and control-value engineering-forecasting-
aggregate planning-development of MPS-capacity planning-shop floor
control-master and detailed schedule-work orders-route sheets-job
cards.
(25 Hrs)
MODULE-4 material management-stores management-Maintenance management-
MRP-1, MRP-2-Inventory control-inventory system for dependent
demand-safety stock-spare parts management-Inventory records.
(20 Hrs)
MODULE-5 Computer based integrated manufacturing system-specific
management tools in production and operation management-
simulation, queuing-project management-project life cycle.
(15 Hrs)
REFERENCE BOOKS
1. (rodu"ion and o-eraions managemen. Duffa.
2. -rodu"ion and o-eraion managemen. E!er H Adams.
3. O-eraions managemen. Shridhara!ha. Himala'a (u!lishing House
4. (rodu"ion and o-eraions managemen. Aswaha--a. Himala'a (u!lishing House
5. (rodu"ion and o-eraions managemen. )hunawala. Himala'a (u!lishing House
6. (rodu"ion and o-eraion managemen. S3.)har'.
7. O-eraion managemen. Duffa U Sarin.
8. O-eraion managemen. Hose-h #on<s.
64

Code: PM04E02 Hrs 90
PRODUCT AND BRAND MANAGEMENT
Objective- The -ur-ose of his "ourse is o familiariFe he sudens wih he
"on"e-s and sraegies in&ol&ed in -rodu" and Drand
managemen.
MODULE-1 Product management: introduction and importance- role of product
manger-product plan and its components-product line-additions,
alterations and its deletions.
(20 hrs)
65

MODULE -2 Product positioning-kinds-organizing the product teams-product
policy-new product demand forecasting models-product portfolio
model-Product positioning and differentiation strategies-perceptual
mapping.
(20hrs)
MODULE -3 New product development- stages-diffusion and adoption process-
industrial and adoption process-new product launch-strategies-
mistakes-success and failures.
(15hrs)
MODULE-4 Brand management- strategic issues in brand management-concepts-
principles-brand extension-brand stretching-brand equity and its
components- its measurement-
(20hrs)
MODULE-5 Co-branding- brand positioning- product management audit-
packaging methods and strategies-multi branding- Re-branding-
packaging methods and strategies
<15&r!;
REFERENCE BOOKS
1. (rodu" #anagemen. (reni"e hall of India. RamanuA #aAumdar.
2. (rodu" #anagemen*Te0 and "ases. #u<erAee
3. (rodu" #anagemen. 6.S.)handrase<har*. Himala'a -u!lishing "om-an'.
4. (rodu" managemen. $u-a. Himalaya Publishing House
5. )om-undiom of Drand managemen.)hunawala. Himalaya Publishing House
6. Drand managemen. +LR #oorhi V7i<as -u!lishing house
7. >ha is in a !randW. Hohn (hili- Hones. Taa #" $raw Hill.
8. Drand #anagemen. Tes and )ases. S.L.$u-a.
9. (rodu" #anagemen. S.A.)hunnawala.
10. Drand #anagemen . 6oler..
11. Drand #anhra. 6a-oor.
66

Code: HM04E03 Hrs 90
TOURISM ANG HOSPITALITY MANAGEMENT
Objective- To undersand he essenials of hos-iali' managemen for
a<ing u- hos-iali' !usiness.
MODULE-1 Introduction to hospitality management. Concept of hospitality-
meaning- definition and nature of hospitality- hospitality in the
cultural settings of India- inducting management in hospitality
industry- historical perspective of hospitality management- objectives
67

of hospitality management- pre-requisites of hospitality management-
hospitality management in the Indian scenario.
(10 Hrs)
MODULE-2 Organization and function of Hotel Industry. Hotel industry-
concept- meaning and scope- functional departments of hotel
industry- functions of front-office- management of front office-
house-keeping functions- nature and dimensions- food and beverages-
managements of food services- restaurant- infrastructure and
management- food production infrastructure- supporting services-
purchase- storage and sales.
(15 Hrs)
MODULE-3 Accommodation Marketing. Role of accommodation in tourism- types
of accommodation- grouping and categorization of hotels- registration
forms of hotel ownership- pricing strategies of hotels- price-offs-as-
sweep takers in the competitive economy- promotion of hotel
accommodation- domestic and overseas promotion- emerging trends
in promotion of hotel accommodation- public relation and hotel
industry.
(25 Hrs)
MODULE-4 Managerial issues in hospitality management. Concept of managerial
issues- ethical, cultural and social issues- threats and challenges of
managing hotels- trends- successful and failure stories of hotel
management case history]- factors responsible for the successful
induction of managerial skill in hotel industry- special features of
hospitality management in motel and restaurant units.
(20 Hrs)

MODULE-5 Emerging trends in hospitality management. Changing scenario of
the hospitality industry- eco-friendly accommodation- heritage
accommodation- seasonality and promoting domestic market for hotel
industry- multi-purpose accommodation- seminar- conference-
business meet- independent guest houses- private agencies in guest
house accommodation. Government and hotel industry- fiscal and
non-fiscal incentives- challenges of hospitality industry in India.
(20 Hrs)
REERENECE BOOKS
1. Hoel for Tourism 1e&elo-men. Hungnohan.
2. Hoel Tourism and Hos-iali' #anagemen. #anish Rah.
68

,. 2ood Ser&i"es #anagemen. Tra&is. E. Lio.
8. Tourism and Tra&el #anagemen. 1iswasanh $hosh.
:. Hos-iali' O-eraion and #anagemen. 6ishan. 6. 6 and 6aimra Ro!!er.
@. Tourism managemen. Himala'a (u!lishing House. S.#.Hha.
BANKING &INSURANCE STREAM
Code: MB04E01 Hrs 90
MODERN BANKING
69

Objective- To ena!le he sudens o undersand he !an<ing a"i&iies a he
naional and inernaional le&el.
MODULE-1 central banking-over view-role of central bank-policy frame work for
RBI-RBI and monetary policy-regulation and supervision of the
banking system-bank for international settlement-Banking
ombudsman.
(15 Hrs)
MODULE-2 International banking-regulatory frame work-international
monetary system-international capital movements-balance of
payments-the foreign exchange market-exchange rate determination-
managing the exchange risk.
(20 Hrs)
MODULE-3 Treasury management-scope and formation-responsibilty of the
treasurers-regulatory frame work-time value of money-risk and
reforms.
(15 Hrs)
MODULE-4 Information technology and banking-universal banking-internet and
intranet banking-smart cards-electronic data exchange-
(20 Hrs)

MODULE-5 Co-operative banking-structure-land development banks-importance
and weakness of co-operative banks-RBI and co-operative banks-
RRBs-NABARD.
(20 Hrs)
REERENECE BOOKS
1. Dan<ing heor' and -ra"i"e. S.3.#aheswari U (aul.
2. Dan<ing heor' and -ra"i"e. 6.).Se<har.
3. #odern !an<ing. Agarwal. Himala'a (u!lishing House
4. Dan<ing heor' law and -ra"i"e. $orgen. Himala'a (u!lishing House
5. Dan<ing heor' and -ra"i"e. Sri&asa&a. Himala'a (u!lishing House
6. Dan<ing law and -ra"i"e in India. Tannan #L.
7. A Te0 !oo< of !an<ing. Radhaswami # U 7asude&an S7
70

Code: IL04E02 Hrs 90
INSURANCE LAW AND PRACTICE
Objective- 1. To -ro&ide an undersanding of he -rin"i-les of insuran"e.
2. To undersand he insuran"e !usiness and "on"e-s relaing o i.
71

MODULE-1 Insurance-meaning-importance-risk and uncertainty- need, nature
and uses of insurance-emerging trends in insurance business-
insurance laws-regulation of insurance and IRDA-International laws-
(15 Hrs)
MODULE-2 Life insurance-characteristics-lapse-revival and surrender-policy
provisions-important types of life insurance policies-important legal
provisions.
(20 Hrs)
MODULE-3 Fire Insurance-origin-nature-risk hazards-indemnity-legal basis-fire
insurance contracts-kinds of fire insurance policies-risk covered-re-
insurance-double insurance-excess insurance.
(20 Hrs)
MODULE-4 Marine insurance-basic elements-types- marine losses-total loss-
partial loss-particular average loss-documents needed.
(15 Hrs)

MODULE-5 Property and liability insurance-nature-crop and cattle insurance-
types of liability insurance-re-insurance-basic concept of liability
insurance-accident insurance.
(20 Hrs)
REERENECE BOOKS
1. Insuran"e -rin"i-les and -ra"i"e. #ishra #3. S )hand U )oK.
2. (rin"i-les and -ra"i"e of Insuran"e. -eriasami. Himala'a (u!lishing
House
3. Insuran"e -rin"i-les and -ra"i"e. 7ina'a<am. S )hand U )oK
4. Dan<ing and insuran"e. Agarwal. Himala'a (u!lishing House
5. $eneral insuran"e A" 1;B2
6. Life insuran"e. $u-a OS. 2ran< Drohers.
7. LI) of India. 7ol 1. 11. 111. #ishara #3. RaA !oo<s su!s"ri-ions.
72

Code: FE04E03 Hrs 90
FOREIGN EXCHANGE MANAGEMENT
Objective- To ena!le sudens o learn he foreign e0"hange o-eraions in foreign
rade.
MODULE-1 Meaning of foreign exchange, foreign exchange transactions-
administration of foreign exchange-functions of foreign exchange
department-foreign currency account-NOSTRO and VOSTRO
account-foreign exchange transaction-foreign exchange rate-spot and
forward deals for the purchases and sale of foreign currencies-
selection of buying and selling rates and calculation and appropriate
forward rates-effects-liberalized exchange rates mechanism-LERMS-
unified exchange rate system( UERS)-full convertibility-SWIM.
73

(20 Hrs)
MODULE-2 Exchange control-objectives-methods-exchange control regulations
relating to export and imports-foreign exchange regulation act, 1973-
India`s foreign exchange problems-India`s recent foreign trade policy.
(15 Hrs)
MODULE-3 Methods of international payments-Instruments issued by
correspondent banks-foreign travelers cheque-foreign inward
remittance payment system-methods of settling debts in international
trade-letter of credit-meaning features-mechanism-types-advantages-
responsibilities and liabilities of parties-uniform customs and practice
for documentary credits.
(15 Hrs)
MODULE-4 Financing foreign trade-financing exports-packing credit-advances-
purchase and negotiations and bills-collection of export bill-advance
against bills under collection-incentives-financing deferred payments
and turnkey projects-other services to exporters-financing of imports-
opening a letter of credit-payments of imports-bills imports-trust
receipt-deferred payments imports-loan syndication-EXIM bank-
Export credit guarantee corporation of India (ECGC)-World Trade
Organisation (WTO).
(20 Hrs)

MODULE-5 Foreign exchange risk management-transaction exposure risk-
forward and money market ledge-risk shifting-foreign currency
options-currency swaps-interest rate swaps-economic exposure risk-
inflation and exchange risk-economic consequences of exchange rate
changes-managing economic exposure risk.
(20 Hrs)
REFERENCE BOOKS
1. 2oreign e0"hange -rin"i-les and -ra"i"e. Andle' 66 U #a&o.
2. Ru-ee "on&eri!ili' Di!e< 1e!roi.
3. (rin"i-les of foreign e0"hange. )haerAee A6.
4. AD) of foreign e0"hange. )lare $ $um-.
5. 2oreign e0"hange*-ra"i"e. "on"e-s. and "onrol. Hee&anandan ).
6. 2oreign e0"hange arihmei". 6rishnamoorhi. (7.
7. 2oreign e0"hange managemen. RaAawadi.
74

E-COMMERCE STREAM
Code: IT04E01 Hrs 90
INFROMATION TECHNOLOGY AND BUSINESS
Objective- 1. To -ro&ide an undersanding in he a--li"aion IT in !usiness.
MODULE-1 Word processing package-MS Word 2007-introduction-features-word
user interface elements-creating new documents-basic editing-saving a
document-printing a document-print preview, page orientation-
viewing documents-setting tabs-page margins-indents-ruler-
75

formatting techniques-font formatting-paragraph formatting-page
setup-headers and footers- bullets and numbered list-boarders and
shading-find and replace-page break and pager numbers-mail
merging-spelling and grammar checking-thesaurus-automating
documents-macros-tables-side by side and nested tables-drawing-
word art-paint brush-document templates-e-mail editor-
(6 Hrs theory, 12 Hrs practical)
MODULE-2 spread sheet package-Ms Excel 2007-introduction-Excel user
interface-working with cell and address-selecting a range-moving
cutting-copying with paste-inserting and deleting cells-freezing cells-
adding, deleting and copying worksheet with in a work book-
renaming a work sheet-cell formatting options-formatting fonts-
aligning-wrapping-rotating text-using boarder-boxes and colour-
centering a heading-changing row, column height, width-formatting a
work sheet automatically-insert comments-clear contents in a cell-
using print- preview-preparing worksheet for the printer-selecting
print area-margin and orientation-centering worksheet-using header
and footer-inserting page breaks-creating list-sorting data.
(Theory 9 Hrs, Practical 12 Hrs)
MODULE-3 Advanced features of Excel- all functions of Excel-using logical
functions-statistical functions-linking data between worksheet-
elements of excel chart-categories-create a chart-choosing chart type-
edit chart axis-titles-labels-data series and legend-adding a text box-
rotate text in a chart-converting a chart on a web page-saving a chart-
use of pivot tables-designing of templates in Excel.
(Theory 9 Hrs Practical 12 Hrs)
MODULE-4 Presentation package, Ms. Power point 2007-adavntages of
presentation-inserting slides-adding sound and Videos-formatting
slides-slides layout-views in presentation-colour scheme-background-
action button slide transition-custom animation-creating master
slides-managing slide show-using pen-setting slide intervals.

MODULE-5 Tally advanced features-budget-security control in tally-tally audit-
TDS-ledgers related to TDS-creating TDS-Voucher types-TDS
reports-Vat accounting in tally-VAT terminologies-Computing VAT
ledgers and vouchers pertaining to VAT-VAT reports-
REERENECE BOOKS
76

1. #S offi"e 2000 for e&er' one. SanAa' Sa0ena.
2. #S Offi"e 2000 !i!le. >ille. Edward.
3. 2inan"ial A""ouning using Tall'. @.,. 3amraa Agrawal.
4. Im-lemening Tall' @.,. A.6.3andhani U 66 3andani.
5. Im-lemening E0.3$3. D(D. A.6.3andhani U 66 3andani.
Code: EC04E02 Hrs 90
ELECTRONIC COMMERCE
Objective- 1. To -ro&ide an undersanding in he E !usiness.
MODULE-1 Electronic commerce-frame work-electronic commerce and media
convergence-the anatomy of E commerce applications- electronic
commerce consumer applications-electronic commerce organization
applications-market forces influencing the 1 way component of the 1
77

way network access equipment-the last mile-local roads and access
ramps-global information distribution network-public policy issues
shaping the 1way-the internet terminology-chronological history of
the internet-NSFNET-architecture and components-national research
and education network-globalisation of the academic internet-internet
governance-the internet society-an overview of the internet
applications-telco/cable/online companies-national independent ISPs-
regional level ISPs-local level ISPs-service providers abroad-service
provider connectivity-net interconnection points-internet connectivity
options-logistics of being an internet service provider.
MODULE-2 Client-server network security-emerging client-server security threat-
fire walls and network security-data and message security-challenge-
response system-encrypted documents and electronic mail-US
government regulations and encryption-architectural frame work for
Ecommerce world wide web (WWW) as the architecture-web
background- hyper text publishing- technology behind the web
security and web consumer oriented applications- merchantile process
model-models from the consumers` perspective- model form the
merchants` perspective- types of electronic payment system-digital
token-credit card-smart cards-risk and electronic payment system-
designing electronic payment system-
MODULE-3 Electronic data interchange- EDI applications in business- EDI legal,
security and privacy issues- EDI and E commerce- standardization
and EDI-EDI software implementation- EDI envelope and message
transport- workflow automation and coordination- supply chain
management-business case for documentary library- types of digital
documents-corporate data warehouses.
MODULE-4 The new age of information-based marketing-advertising on the
internet-charting the on line marketing process-market research-
search and resource discovery paradigms-information search and
retrieval-electronic commerce catalogue or directories-information
filtering-consumer-data interface-emerging tools.

MODULE-5 Computer based education and training-technological components of
education on demand-digital copy rights and Ecommerce-history of
software agents-characteristics and properties of agents-the
technology behind software agents-telescript agent language-safe-tel-
applets-browsers and software agents-software agents in action.
78

REFERENCE BOOKS
1. 2roniers of E )ommer"e. Ra&i 6ala<oa. Andrew >hinson
2. Ele"roni" )ommer"e. Ra&i6ala<oa.
3. E )ommer"e*The "uing edge of !usiness. 6amalesh 6 DaAaA.
4. E "ommer"e. (eleloshing. U (aul A #ur-h'.
5. >e! "ommer"e Te"hnolog'. 1aniel #inil'.
6. E "ommer"e U E Dusiness K 6al'ani (u!lishers
79

Code: IW04E03 Hrs 90
INTERNET AND WEB PAGE DESIGNING
Objective- 1. To -ro&ide an undersanding in he -ro"ess of we! -age
designing
MODULE-1 Internet-introduction-history- basic requirements-hardware and
software-web browsers-internet explorer-Netscape navigator-features-
WWW, Email, outlook express-search engines.
MODULE-2 Web page designing-HTML-simple HTML tags-forms-frames-tables-
list-DHTML-Introduction- styles sheet-cascading style sheet-layers.
MS font page-front page editor-various forms-normal HTML-preview
menus-creating web pages with font page editor templates-using font
page components-forms crating frame pages with font pages.
MODULE-3 Introduction to scripting languages-variables-expressions-data type
conversions-operators-loop-control structures-functions-arrays-
window and document object-window properties and methods-the
image object-interchangeable images-precaching images-image
rollowers.
MODULE-4 Graphic utilities-adobe Photoshop-various graphic file formats-tools
box-controls-menus-layers-

MODULE-5 Introduction to web servers-server space-DNS-web hosting FTP.
REFERENCE BOOKS
1. Inerne wih we! -age. %nderdahi. Dran.
2. HT#L. Di!le wih 1HT#L U Ha&a s"ri-. (laffen!erger. Drain.
3. )reaing we! -ages. Dud smih. Arhur. De!a"<.
4. %sing #S 2on -age. Hones. 1ennis.
5. Ha&a s"ri- !i!le. $oodman..
80

MARKETING STREAM
Code: MM04E01 Hrs 90
MARKETING MANAGEMENT
Module 1
Nature and scope of marketing-historical development of marketing-present
day marketing importance of marketing in business-functions, benefits of
marketing-marketing concepts-marketing environment-internal and external
variables of marketing system. (15 Hrs)
Module 2
Consumer behavior and market segmentation-meaning of consumer
behavior-major factors influencing consumer behavior-meaning of market
segmentation-importance or benefits of market segmentation-requirements
for successful segmentation. (20Hrs)
Module 3
Product management- product- types of goods-product decisions and
strategies-product management problem-reasons for product change, add
and drop policy-qualitative criteria for evaluating new products-product
policies-meaning and scope-product planning and development product life
cycle. (20Hrs)
Module 4
Pricing-importance of pricing - pricing objectives-pricing policies-factors
affecting pricing decisions-kinds of pricing -price differentials-welfare
aspects of price differentials. (15Hrs)
Module 5
Distribution decision-meaning of distribution-channels of distribution-basic
channels of distribution-promotion decision-meaning of promotion-
importance of promotion- forms of promotion-promotion mix-sales
promotion-advertising criteria for selecting media-publicity-personal selling.
(20Hrs)
81

REFERENCE BOOKS
1. (hili- 6oler. (rin"i-les of mar<eing
2. (hili- 6oler. #ar<eing managemen*anal'sis. -lanning and "onrol
3. >illion H Sanon. 2undamenals of mar<eing
4. S.A Sherla<er. #ar<eing #anagemen
5. 1r. RaAago-alan 3air. #ar<eing #anagemen
6. Rusom S. 1a&ar. #odern #ar<eing in he Indian )one0
7. R.6. 7arshne' U D Daa"har'a. Inernaional #ar<eing #anagemen*
AnIndian (ers-e"i&e
8. 1a&id H. Lu"< U 2errel O). #ar<eing Sraeg' and (lans
82

Code: MR04E02 Hrs 90
MARKETING RESEARCH
Module I
Market Research-definition and scope-importance and functions-marketing
information systems-benefits and uses of marketing information system-cost
and time considerations in research-M R as an aid in decision making-The M
R process-research objectives-problem identification-problem definition-
information needs to solve the problems. (20Hrs)
Module 2
Marketing Research Technique and Questionnaire Design-process of
measurement and scaling-types and features.
(15Hrs)
Module 3
Research methods and application historical method-observation method
survey method. Product research-advertising/promotion research motivation
research-distribution research-industrial marketing research-marketing
research methods.
(20Hrs)
Module 4
Research Report Preparation-research proposal-written proposals-factors in
organizing research reports-graphic and verbal reports-market forecast and
market potential analysis-perception studies.
(20Hrs)
Module 5
Ethics in Marketing Research-treatment of respondents-treatment of buyers-
treatment of researchers-international code of marketing research practice.
(15Hrs)
83

REFERENCE BOOKS
1. Do'd >esfall U Sa"h #ar<eing Resear"h
2. 1a&id H Lu"< U 1onald S Ru!in #ar<eing Resear"h
3. 1onald S Tull U 1ell I Haw<ings Resear"h for mar<eing
4. (eer # )hisnall #ar<eing Resear"h 1e"isions
5. 1r. 1 1 Sharma #ar<eing Resear"h*(rin"i-les. A--li"aions
and )ases
6. 1a&id Aa<er #ar<eing Resear"h
7. RamanuA #aAumda #ar<eing Resear"h Te0*A--li"aion and "ase
sudies
84

Code: MS04E03 Hrs 90
MARKETING SERVICES
Module I
Marketing Services- concepts and issues-definition of services-difference
between goods marketing and service marketing-nature and characteristics
of services-the seven P`s of services-marketing strategies of service firms.
(15Hrs)
Module 2
The future of service marketing-ethics in service marketing-challenges in
service marketing-growth of service markets-consumer services-industrial
services-marketing mix for service marketing.
(15Hrs)
Module 3
Marketing of Tourism and Hospitality Services-meaning and definition of
tour-types of tourists-advantages and disadvantages of tourism-meaning of
hospitality services-hospitality products-product augmentation methods-
marketing strategy for tourism market-hotel the concept-classification of
hotels-seven P`s in tourism marketing.
(20Hrs)
Module 4
Marketing of financial services-branding and advertising of financial
services-need and importance of financial marketing-marketing mix for
financial organization-financial advertising-financial advertising in India-
financial market growth strategies.
(20Hrs)
Module 5
85

Marketing of educational services including professional education-service
characteristics and their implication for education-marketing strategies-
marketing mix for educational services-strategies for marketing, Recent
trends in service marketing in the national and international context.
(20Hrs)
REFERENCE BOOKS
1. Hha Ser&i"es #ar<eing
2. Shan<ar 55
3. Dindhi )hand #ar<eing Ser&i"es
4. (hili- 6oler #ar<eing #anagemen*Anal'sis. (lanning.
Im-lemenaion and "onrol
5. Ton' #arin 2inan"ial Ser&i"es and 1ire" #ar<eing
86

M COM - Syllabus MG University

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