m.com. part-ii (semester iii & iv)

8/10/2019 m.com. Part-II (Semester III & IV)

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SYLLABUS

M.COM. PART-II (SEMESTER III & IV)

SESSION 2013-14 & 2014-2015

SEMESTER-III Theory Internal

Assessment

MC 301 Management of Financial Services 80 20

MC 302 Corporate Legal Frameor! 80 20

MC 303 Strategic Cost Management 80 20

MC 30" #irect Ta$ Las 80 20

MC 30% Mar!eting Management 80 20

SEMESTER-IV Theory Internal Assessment

MC "01 &'man (eso'rce Management 80 20

MC "02 F'n)amentals of Investment 80 20

MC "03 International Finance 80 20

MC "0" *an!ing an) Ins'rance Services 80 20

MC "0% Corporate Ta$ +lanning 80 20

MC "0, Comprehensive -iva.voce %0

1


2/11

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Sylla's of MCom.II /3r) Semester

PAPER: MC 301 : MANAGEMENT OF FINANCIAL SERVICES

Lect'res #elivere) 4 ,0 Internal Assessment4 20 Mar!sTime Alloe)4 3 &rs 5$ternal Assessment4 80 Mar!s

INSTRUCTIONS FOR PAPER SETTERE!AMINERS

The 6'estion paper ill consist of three sections Section A ill consist of 8 short anser

type 6'estions covering entire sylla's an) can)i)ates are re6'ire) to attempt any % 6'estions5ach 6'estion ill carry " mar!s Section * an) C /consist of 'nit I an) II of the sylla's

respectively ill have fo'r 6'estions each from respective 'nits an) can)i)ates are re6'ire) to

attempt to 6'estions each from section * an) C 5ach 6'estion in section * an) C shall carry1% mar!s

UNIT-I

Financial Services4 7at're an) types Merchant *an!ing4 (ole Services provi)e) y

merchant an!ers Str'ct're of Merchant *an!ing in In)ia S5*I reg'lations recent

)evelopments -ent're Capital4 Characteristics S5*I g'i)elines vent're capital f'n)s in In)iaLeasing4 Characteristics an) types Leasing an) &ire.+'rchase Leasing as a ta$ planning

instr'ment 9n)erriting4 concept S5*I reg'lations

UNIT-II

M't'al F'n)s4 Meaning types meas'ring ret'rn of m't'al f'n)s S5*I g'i)elines+erformance of M't'al F'n)s in In)ia c'rrent )evelopments Cre)it (ating4 Meaningsignificance types S5*I reg'lations for cre)it rating Cre)it (ating Agencies Factoring4

characteristics an) forms Factoring in In)ia Forfeiting +lastic Money4 Concept vario's forms

of plastic money :roth an) +resent Scenario of +lastic Money in In)ia

2


3/11

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PAPER: MC 302 : CORPORATE LEGAL FRAME"OR#







UNIT-I

Concept of Corporation ; Legal 5ntity Formation of a Company4 Memoran)'m an)

Articles of Association an) their alteration #octrine of 9ltra -ires #octrine of In)oorManagement +rospect's Shares an) Share Capital Transfer an) Transmission of shares

*orroing +oers of the company Fi$e) an) Floating charge Management of

companies #irectors Meeting of )irectors an) share hol)ers


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PAPER: MC 303 : STRATEGIC COST MANAGEMENT







UNIT-I

Tra)itional Costing System4 Cost Management System Concept Factors Affecting Cost

Management Cost Assignment #irect Tracing #river Tracing Allocation Cost *ehavio'r

*asics (eso'rces Activities an) Cost *ehavio'rStrategic Cost Management /SCM4 Concept an) +hilosophy =ey elements in SCM

-al'e Chain Analysis Strategic +ositioning an) Cost #river Analysis

Contemporary Cost Management4 Activity *ase) Costing Concept rationale iss'es

limitations #esign an) Implementation of Activity *ase) Costing

UNIT-II

Activity *ase) Management an) Activity *ase) *')geting4 Target Costing Cycle

Costing =ai>en Costing *ac! Fl'sh Costing

Cost Management an) +erformance 5val'ation 5val'ation criterion (et'rn on CashSystems The *alance) Scorecar) Strategic *ase) Control concept process implementation of

*alance) Scorecar) Challenges in implementation of *alance) Scorecar) Transfer +ricing an)

#ivisional +erformance Transfer +ricing in International *'siness

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PAPER: MC 304 : $IRECT TA! LA"S







UNIT-I

#efinitions *asis of Charge.#etermination of (esi)ential Stat's 'n)er Income Ta$ Act

1?,1 Comp'tation of Income 'n)er vario's &ea)s / Salaries &o'se +roperty +rofits an) :ains

from *'siness an) +rofession Capital :ains Income from @ther So'rces Set @ff an) CarryForar) Losses Income of other persons to e incl')e) in Assessees Total Income

UNIT-II

#e)'ction o't of :ross Total Income Comp'tation of Income4 in case of in)ivi)'als

&9F +artnership Firms Companies Collection of Income Ta$4 Ta$ #e)'ction at So'rce an)A)vance +ayment of Ta$


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PAPER: MC 305 : MAR#ETING MANAGEMENT







UNIT-I

Mar!eting 4 Meaning importance scope an) vario's concepts Tas!s of Mar!eting

Manager 'n)er )ifferent )eman) sit'ations Mar!eting environment

Cons'mer *ehavio'r4 Meaning importance maBor factors infl'encing 'yer ehavio'rI)entifying mar!et segments an) selecting target mar!ets

+ro)'ct #ecisions 4 Concept of a pro)'ct classification of pro)'cts maBor pro)'cts

)ecisions pro)'ct line an) pro)'ct mi$ *ran)ing +ac!aging an) laelling +ro)'ct life cycle.

strategic implications 7e pro)'ct )evelopment an) cons'mer a)option process+ricing #ecisions 4 Factors affecting price )etermination +ricing policies an) strategies

#isco'nts an) reates

UNIT-II

+hysical #istri'tion #ecisions4 7at're f'nctions an) types of )istri'tion channelsChannel management )ecisions retailing an) holesaling

+romotion #ecisions4 Comm'nication process +romotion Mi$ 4 a)vertising personal

selling sales promotion +'licity an) p'lic relations #etermining a)vertising ')get copy

)esigning an) its testing Me)ia selection A)vertising effectiveness4 +romotion tools an)techni6'es vario's steps in selling Training S'pervising Motivating the salesforce Managing

#irect an) @nline Mar!eting

Mar!eting @rganisation an) ControlMar!eting of services 4 Concept characteristics an) prolems :reen mar!eting

Mar!eting (esearch4 Meaning importance scope an) process

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Sylla's of MCom.II /"th Semester

PAPER: MC 401 : %UMAN RESOURCE MANAGEMENT







UNIT-I

&'man (eso'rce Management 4 Meaning #efinition Scope of &(M @Bectives an)

f'nctions of &(M (ole an) 6'alities of &(M Manager &(M +olicies an) +rinciples &(M

Mo)el5vol'tion of &(M @rganisation of &(M #epartment

5nvironment of &(M (ole of :overnment an) other e$ternal an) internal forces hich

effect &(M f'nctions

&'man (eso'rce +lanning an) #evelopment of &'man (eso'rce Information System/&(IS o analysis o #escription an) o specification

&'man (eso'rce /+roc'rement 4 (ecr'itment +rocess an) its effectiveness Selection

+rocess ; its effectiveness @rientation ; +lacement &'man (eso'rce Training an)#evelopment ; its effectiveness

UNIT- II

&'man (eso'rce +otential Appraisal System +erformance Appraisal /Meaning

#efinition Appraisal +rocess +ast @riente) Metho)s 7e approaches li!e 3,0 )egree

Assessment Centres M*@Compensation Management4 5mployee (em'neration Incentive +ayments /in)ivi)'al as

ell as gro'p incentive plans 5mployee *enefits an) 5$ec'tive (em'neration 5mployee


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PAPER: MC 402 : FUN$AMENTALS OF INVESTMENT







UNIT-I

Investment 4 Concept Investment an) spec'lation 7at're an) scope of investment

analysis oBectives of investment (is! 4 Concept types meas'rement of ris! (et'rn 4

Meaning an) meas'rementInvestment alternatives for in)ivi)'als 4 *an! )eposits +ost office schemes +F +'lic

#eposits M't'al F'n)s Shares #eent'res :overnment Sec'rities #erivatives 4 @ptions an)

F't'res -al'ation mo)els of e6'ity shares an) )eent'res

UNIT-II

Investment Analysis4 F'n)amental analysis covering economic in)'stry an) companyanalysis

Technical Analysis an) Chartist techni6'es #o Theory Types of charts 'se) Technical

in)icators 4 A)vance.#ecline Line S'pport an) (esistance Levels Moving Averages5fficient Mar!et Theory 4 Forms an) Tests (an)om


9/11

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PAPER: MC 403 : INTERNATIONAL FINANCE




type 6'estions covering entire sylla's an can)i)ates are re6'ire) to attempt any % 6'estions5ach 6'estion ill carry " mar!s Section * an) C /consist of 'nit I an) II of the sylla's

respectively ill have fo'r 6'estions each from respective 'nits gol) can)i)ates are re6'ire) to


UNIT-I

Fo'n)ations of International Finance 4 Concept :oals of International Finance an) role

of International Finance Manager in an M7C :loalisation of


10/11

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PAPER: MC 404 : BAN#ING AN$ INSURANCE SERVICES







UNIT-I

*an!ing in In)ia 4 F'nctions of Commercial *an!s #eposits 4 #ifferent )eposits

pro)'cts offere) y an!s #eposit moili>ation y an!s 4 vol'me an) tren)s !no yo'rc'stomer g'i)elines

Cre)it.+rinciples of Len)ing vario's cre)it pro)'ctsEfacilities offere) y an!s vol'me

an) tren)s cre)it appraisal techni6'es4 approach to len)ing cre)it Management cre)it

monitoring 7+A management priority sector len)ing financial incl'sion sec'riti>ationManagement of F'n)s in Commercial *an!s 4 Li6'i)ity Management Management of Capital

f'n)s Assets Liailities Management (is! Management

5merging Tren)s in *an!ing 4 (etail *an!ing *an!ing Technology 5.*an!ing 4#istri'tion Channels 4 Teller Machines cash )ispensers ATM &ome *an!ing online *an!ing

5.+ayment systems 5.f'n)s transfer system

UNIT-II

Ins'rance4 Intro)'ction to Ins'rance 4 +'rpose nee) an) types organi>ational str'ct're of

Ins'rance *'siness in In)ia Legislative frameor! 4 Main provisions of I(#A 5ntry of +rivate

Sector in Ins'rance 'siness 4 progress an) prolems MaBor life an) non.life ins'rance playersin In)ia (is! Management +ractices in Ins'rance sector

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PAPER: MC 405 : CORPORATE TA! PLANNING







UNIT-I

Intro)'ction to Ta$ Management4 Concept of ta$ planning Ta$ avoi)ance an) ta$

evasions Metho)s of ta$ planning B'stification of ta$

Ta$ +lanning for 7e *'siness 4 Ta$ planning ith reference to location nat're an)form of organi>ation of ne 'siness

Special Ta$ +rovisions 4 Ta$ provisions relating to free tra)e >ones infrastr'ct're sector

an) ac!ar) areas Ta$ incentives for e$porters

Ta$ iss'es (elating to Amalgamation4 Ta$ +lanning ith reference to amalgamation an))emerger of companies

UNIT-II

Ta$ +lanning an) Financial Management #ecisions 4 Ta$ planning relating to capital

str'ct're )ecision )ivi)en) policy intercorporate )ivi)en)s an) on's sharesTa$ +lanning an) Managerial #ecisions 4 Ta$ planning in respect of on or lease sale of

assets 'se) for scientific research ma!e or 'y )ecisions (epair (eplace reneal or renovation

an) sh't)on or contin'e )ecisions

Ta$ +lanning an) Compensations +ac!age #o'le ta$ation avoi)ance agreements Ta$+lanning an) non.resi)ents Ta$.payment 4 Ta$ )e)'ctions an) collection at so'rce A)vance

+ayment of Ta$

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m.com. part-ii (semester iii & iv)

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