manonmaniam sundaranar university ... sundaranar university, tirunelveli – 12 m.com. accounting...
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MANONMANIAM SUNDARANAR UNIVERSITY, TIRUNELVELI – 12
M.COM. ACCOUNTING & FINANCE
(CBCS – UNIVERSITY DEPARTMENT)
CURRICULUM
1. COURSE OF STUDY
The total Number of papers shall be 21 including Soft Skill, Internship and Project
Work. The candidates shall take 9 Core Papers, 1 Project Work, 6 Elective Papers, 2
Supportive Course from Other discipline, Soft skill Papers (Including Internship)
Compulsorily during the Course.
2. INTERNSHIP TRAINING
Every Student will have to undergo 45 days of Internship Training in any Corporate
/Banking/Insurance/Auditing/Agencies/ establishments at the end of I Semester. The
Report has to be submitted for evaluation during the II Semester.
3. LIST OF PAPERS
LIST OF PAPERS
First Semester
Credits Max Marks Passing Marks
Core Papers
Financial Accounting and Analysis 5 100 50
Investment Management 5 100 50
Elective Paper I
Human Resource Management 4 100 50
Elective Paper II
Business Ethics and Corporate Governance 4 100 50
Soft Skill: Computer Application in Business 4 100 50
Total 22 500 250
Second Semester Credits Max Marks Passing Marks
Core Papers
Indian Financial Systems 5 100 50
Financial Management 5 100 50
Project Finance 5 100 50
Elective Paper I
Management Concepts and
Organizational Behaviour 4 100 50
Supportive Course 3 100 50
Soft Skill:
Internship 3 100 50
Total 25 600 300
Third Semester Credits Max Marks Passing Marks
Core papers
Computerized Accounting 5 100 5
Practice in Auditing 5 100 50
Cost Systems and Cost Control 5 100 50
Elective Paper I
Research Methodology 4 100 50
Elective Paper II
E – Commerce 4 100 50
Supportive 3 100 50
Total 26 500 250
Fourth Semester Credits Max Marks Passing Marks
Core Papers
Financial Services Marketing 5 100 50
Elective Paper I
Supply Chain and Logistics 4 100 50
Management
Soft Skill:
Soft skill and Career Actualization 3 100 50
Project 5 100 50
Total 17 400 200
4. PATTERN OF QUESTION PAPER:
PART –A (50 words): Answer All 10 x 1 = 10 marks
PART –B (200 words):Answer 5(Internal choice) 3 x 5 = 15 marks
PART –C (500 words):Answer 5 Out of Eight (Open Choice) 5 x 8 = 40 Marks
PART – D (1000 words) Case Study (Compulsory) 1 X10 = 10 Marks
Question Paper for Semester Examinations be set by external experts Outside the
University Area.
5. SUPPORTIVE COURSES
The Department of Commerce offers two supportive course for the students of other
Departments of this University & M.Com students also required to opt for Two Supportive
courses offered by other departments of this University. These courses will have both Internal
Assessment (25) and external Assessment (75) components and they are assigned four credits
each.
Supportive Courses offered to other Department Students
1. Business Communication
2. Basics of Marketing
6. ELIGIBILITY FOR THE AWARD OF DEGREE
A candidate shall be eligible for the award of the degree only if he/she has undergone
the prescribed course of study in the Department of Commerce, University Department for a
period of not less than two academic years, passed the examination of all the four semesters
prescribed earning 90 credits and fulfilled such conditions as have been prescribed therefor.
Students should undergo PG Diplomo Course in Tax procedures & Practices (One year course)
conducted by Department of Commerce, Manonmaniam Sundaranar University during the
Calender year January to December. A pass certificate in this course issued by the University is
mandatory for complication of M.Com Accounting and Finance.
7. Course content
First Semester
Core I - FINANCIAL ACCOUNTING AND ANALYSIS
UNIT I
Principles of Accounting – Double entry System – Journal – Ledger Subsidiary books –
Trial Balance – Final Accounts including Manufacturing account.
UNIT II
Depreciation Accounting – Methods of Depreciation - Management Accounting – Ratio
Analysis – Working Capital Management – Cash flow and fund flow statement
UNIT III
Capital Budgeting –Methods – Payback period, Rate of Return method, NPV and IRR
methods – Cost of capital – Sensitivity Analysis.
UNIT IV
Marginal costing – break Even analysis – Cost volume profit analysis – absorption
costing
UNIT V
Methods and techniques of budgetary control – standard costing – Variance analysis –
Computing accounting and algorithms.
Note : The Question Paper should consists of 80% Problem and 20% Theory
Books for reference
1. Gupta R.L., Radhasamy.L, “Advanced Accounting”, Sulthan Chand & Sons, New
Delhi.
2. Shukla, M.C., Grewal T.S., Gupta,S.C., “Advanced Accounts”, S.Chand & Co. Ltd.,
New Delhi.
3. Maheswari, S.N.,”Financial Management”
4. Murthy and Gurusamy, Management Accounting, Tata McGraw Hill
5. Kochanek, Richard F., “Financial Accounting: A Focus on Interpretation and
Analysis”, Thomson Learning Custom Publishing,5th ed.
6. Stice, Earl Kay, “Financial Accounting: Reporting and Analysis”, Publisher: South-
Western. Commerce Clearing House, 1989.
Core –II-INVESTMENT MANAGEMENT
Unit I:
Investments: Nature and scope of investments analysis; Elements of investment - return,
risk and time element; Objectives of investments - Security return and risk analysis -
measurement of return and risk; approaches to investment analysis.
Unit II:
Types of investments: Financial investments- securities and derivatives, deposits tax
sheltered investments - Non financial investments - real estate gold and other types and their
characteristics; sources of financial information.
Unit III:
Fundamental analysis: Economic analysis, industry analysis and company analysis.
Technical Analysis - Various prices and volume indicators indices and moving averages;
Interpretation of various types of trends and indices.
Unit IV:
Efficient Markets Hypothesis: Weak, semi-strong and strong markets - Testing of
different forms of markets efficiency and their significance - Valuation of Fixed Income
Securities: Bonds, debentures, preference share, and convertible securities.
Unit V:
Valuation of Variable Income Securities: Equity Shares - Investment by Individuals -
Investments policies of individuals, tax saving schemes in India.
Note: The Questions paper should consist of 100% Theory.
Reference 1. Agarwala K.N. and Deeksha Agarwala: Bulls, Bears and the Mouse, Macmillan, New Delhi.
2. Cheney, J and E. Muses: Fundamentla of Investmental, Paul, New York.
3. Clark, James Fransis: Investments, Analysis and Management, McGRaw Hill, International
Edition.
4. Dalton, John M: How the stock Markets Works, Prentice Hall, Delhi,
5. Domodran; Investment Vslustion, John Wiley, New York.
6. Fabozzi, Frank J: Investment Management, Prentice Hall, International Edition
7. Fischer, Donald, E. and Ronald, J. Jordan: security Analysis and portfolio Management,
Prentice Hall, Delhi.
Elective –I- HUMAN RESOURCE MANAGEMENT
Unit – I
Human Resource Management: Meaning, Definition, Objectives and Functions –
Nature and Scope – Evolution - Environment of HRM - Role of Human Resource Manager –
Qualities of a good Human Resource Managers – Soft Skills for HR Manager – Challenges of
HRM- Computer Applications in Human Resource Management.
HRP – Importance – factors affecting HRP – Process – Barriers
Unit – II
Job Analysis and Recruitment & Selection: Job Analysis and Design – Job Description
– Job Specification – Job Evaluation – Recruitment - Purpose and Importance – Factors affecting
Recruitment – Process - Barriers – Selection – Process – Barriers - succession Planning - Career
Planning - Process - Career Development - Placement and Induction.
Unit – III
Training & Development and Appraisal: Training – Nature - Need for Training –
Areas of Training – Methods – Evaluation – Development – Process – Individual Development –
Performance Appraisal - Definition & Process – Methods and Techniques.
Unit – IV
Compensation & Employee Welfare: Compensation Management-Concepts and
Components – incentives – Fringe Benefit – Types – Morale and Productivity – Motivation and
increased Productivity - Safety and Health Measures – Grievance – Characteristics - Causes -
Grievances Handling Procedures –– Social Security – Workers Participation in Management -
Evaluation of Participative Management.
Unit V
Industrial Relations - Meaning & Characteristics – Importance - Parties to Industrial
relations – Approaches to IR - Labour Relation and Employee Security - Nature of Trade
Unions - Problems of Trade Union - Measures to Strengthen Trade Union Movement in India –
Collective Bargaining – Types – Process - Industrial Disputes - Causes - Settlement of Industrial
Disputes.
Note: The Question paper should consist of 100% Theory.
Reference Books
1. M.N. Rudrabasavaraj: Cases in Human Resource Management – Himalaya Publishing
House – New Delhi, 1998.
2. Michael V.P.: Human Resource Management and Human Relations – Himalalya
Publishing House – New Delhi, 1998.
3. K.Aswathappa, Human Resource Management – Tata McGraw Hill Publishing Co. Ltd.,
New Delhi.
4. Gery Dessler, Human Resource Management, Prentice hall of India (p) Ltd., New Delhi.
5. VSP Rao, Human Resource Management, Excel Publishing co .Ltd., New Delhi
Elective – II -BUSINESS ETHICS & CORPORATE GOVERNANCE
UNIT I
Concept of ethics - sources -- values - codes of conduct - what is an ethical issue? –
Ethical theory and its applications to business/morality and ethical theory – Ethical management
- love and reverence in work and life - strengthening personal and organisational integrity - the
spiritual core of leadership.
UNIT IV
Advertising and information disclosures - environmental responsibility - ethics and
ecology - employee rights - conflict of interests - work ethics - professional ethics and
responsibility
UNIT III
Corporate social responsibility - meaning - promoting corporate responsiveness –
managing socially responsible business
UNIT IV
Corporate Governance – Meaning and scope -– Origin- Practices –Shareholders Vs.
Stakeholders approach –Board mechanism, Role and duties of the directors-Chairman-
Governance committees.
UNIT V
Codes of governance –Birla committee report.
Note: The Questions paper should consist of 100% Theory.
Books for reference
1. A M A, “Corporate Governance And Business Ethics”, Excel Books, 1997
2. Cannon Tom, “Corporate responsibility. A textbook on business ethics, governance,
environment: role and responsibilities”, Pitman, London,1994.
3. Hoffman, W. Michael, et, “Corporate Governance and Institutionalizing Ethics”,
Lexington Books, 1984.
4. Sutton, Brenda, editor, “The Legitimate Corporation; Essential Readings in Business
Ethics & Corporate Governance”, Blackwell Publishers, 1993.
5. Tom L. Beauchamp and Norman E. Bowie, “Ethical Theory and Business”, Prentice
Hall, New Jersey, 1983.
Soft Skill-COMPUTRER APPLICATI ONS IN BUSI NESS
Unit I
Computer Hardware: Computer system as information processing system; computer
system differences- types of computer systems, hardware options- CPU, input devices, output
device, storage devices, communication devices, configuration of hardware devices and their
applications.
Unit II
PC and its main components, hardware configuration, CPU and clock speed, RAM, and
secondary storage devices, other peripherals used with PC, Factors influencing PC performance;
PC as a virtual office.
Unit III
Modern Information technology: Basic idea of Local Area Network (LAN) and wide
Area network (WAN) e-mail Internet technologies access device concept of a World Wide Web
and internet browsing Multimedia - Software needs, operating systems, application software,
programming languages; DOS ; Windows window explorer print manger control panel,
paintbrush, calculator, desk top my computer, setting find run ; UNIX.
Unit IV
Word and Excel Processing: Introduction and working with MS Word in MS -Office;
Word basic commands; Formatting text and document; sorting and tables; working with,
graphics; Introduction to mail-merger - Working with EXCEL- formatting, function, chart,
features; Working with graphics in excel; Using worksheets as database in accounting,
marketing, finance and personal areas.
Unit V
Presentation with power point: power -point basics, creating presentation the easy way;
working with graphics in power-point; show time, sound effects and animation effects.
Note: The Question paper should consist of 50% theory and 50% Practical.
Reference:
1. Date C.J. An Introduction to Database Systems, Addison Wosley, Massachusetts.
2. Dienes, sheila, s Microsoft office, Professional for Windows 95; Instant Reference;
BPB Publication, Delhi.
3. Mansfield, Ron the Compact Guide to Microsoft office; BPB Publication, Delhi.
4. Norton, Peter: Working with IBM- Publication, Delhi.
5. O Brlan, J.A. Management Information Systems, Tata McGraw Hill New Delhi.
6. Ullman, J.O: Principles of Database System, Galgotia Publication, New Delhi.
Second Semester
Core –I-INDIAN FINANCIAL SYSTEM
UNIT I
Indian financial system – characteristics – structure – financial markets – importance –
role in economic development – financial sector reforms – Narasimhan Committee report. SEBI
Regulation over financial markets – Functions and powers of SEBI
UNIT II
Capital Market: Characteristics – structure – players. Primary market and secondary
market – stock exchanges – Listing of Securities – Trading system in stock exchange NSE, BSE,
ISE, OTC – share brokers – categories – other intermediaries – Regulation of stock exchanges –
stock market efficiency – investor protection.
UNIT III
Instruments Issued Outside India - FCCBs, GDRs, ADRs, ECBs, etc. – their
characteristics, advantages and disadvantages, procedure for issue of various instruments and
their cost. Recent trends in capital market.
UNIT IV
Derivative Markets – Types of contracts – trading system – regulation of Derivative
markets – Derivative in India – Recent trends. Government securities market: Types of
instruments traded – characteristics of Government securities market – Recent Trends.
UNIT V
Money Market: Characteristics – structure – instruments traded – players in the market –
Trading system. Recent trends in Money Market, Forex markets – structures – instruments –
types of contracts, characteristics – trends.
Note: The Question should consist of 100% Theory
Books for reference
1. M. Y. Khan, “Financial Services”, Tata Mcgraw Hill 2002.
2. Dr. S. Gurusamy, Indian Financial System, Tata McGraw Hill, New Delhi
3. Varshney and Mittal, “Indian financial System”, Sultan Chand 2002.
4. Sri Ram, “Handbook of Leasing & Hire purchases” ,ICFAI Hyderabad.
5. Prof.S.Shiva Ramu (Indian Institute of Management, Bangalore), “Global Financial
Services Industry”, Oscar Publications.
6. Stewart, Simon (University Of Adelaide), “Financial Services & Their Regulation”.
Core II- FINANCIAL MANAGEMENT
Unit I
Functions of manager – methods and sources of raising finance – sources of short term
and long term finance – critical appraisal of different securities and bonds as source of finance –
equity shares – convertible and non-convertible debentures – preferred stock.
Objectives / goals of finance function -financing decisions -investment decision -importance of
financial planning -problems in financial forecasting
Unit II
Capital Structure decisions -Traditional and MM approaches -current views -
determinants - capital structure- overtrading-over and under capitalisation – Leverages cost of
capital – Measurement of WAXX & MCC.
Unit III
Dividend Decisions -factors influencing dividend policy of firm -dividend relevancy -
company law provisions on dividend payment.
Unit IV
Investment decisions -risk -required rate of return -estimating cash flows -present value
of cash flows -evaluation of alternative investment proposals -sensitivity analysis -simulation -
decision making under conditions of risk and uncertainty -inflation and investment decisions.
Unit V
Working capital management -working capital cycle -forecasting of working capital
requirement - factors influencing working capital- different components -inventory -cash -
receivables -credit policies –collection policies.
Note : The Question Paper should consists of 80% theory and 20% Problem.
References
1 Van Horne J. Financial Management & Policy Pearsori Education, Delhi 2002.
2 Brealey and Myers, Principles of Corporate Finance, New York, McGraw Hill, 1990.
3 West on and Brigham, Managerial Finance, New York, Holt Rinehart, 1989.
4 I.M. Pandey, Financial Management, New Delhi, Vikas,1990
5 Babatosh Banerjee, Financial Policy and Management Accounting, Calcutta, The World Press,
1991
6 Prasanna Chandra, Financial Mangement Theory and Practice, New Delhi, TMH 2002
Core –III PROJECT FINANCE
UNIT –I
Project: Definition & Meaning of project – objectives – Importance - types - Project Finance-
Importance of using project Finance - Project approach – project charts & Layouts - Project
management – aims & objectives - Process of project management – Project formulation &
Techniques –Stages – project risk- Project planning & design.
UNIT –II
Economic appraisal: aspects – identification of cost & benefits – internal rate of return –
distribution cost analysis – measurement of social & economic cost & benefits
UNIT –III
Financial appraisal: concept – significance – financing of new projects -
Estimation cost of capital with CAPM - Investment process – criteria of investment uses of
ratio analysis – fund flow analysis - PERT and CPM techniques;
UNIT –IV
Project appraisal: Scope of appraisal – steps in project appraisal – appraisal of advance
manufacturing system – simple rate of return method – project report - evaluation of Project
appraisal in Developing Countries.
UNIT – V
Sources of finance: types of industrial finance – finance for small & large scale
industries – overcapitalization & undercapitalization –- venture capital – working capital –
Institutional finance to entrepreneurs – incentives & subsidies – policies governing
entrepreneurship
References
1. Bryce, M.C: Industrial Development, McGraw Hill (Int.Ed), New York.
2. Chandra, Prasanna: Project Preparation, Appraisal and Implementation, Tata McGraw
Hill Delhi.
3. I.D.B.I: Manual of Industrial Project Analysis in Developing Countries.
4. O.E.C.D:(i) Manual for Preparation of Industrial Feasibility Studies. (ii) Guide to
Practical Project Appraisal.
5. Pitale, R.L: Project Appraisal Techniques, Oxford and IBH.
6. Planning Commission: Manual for preparation of Feasibility Report.]
7. Timothy, D.R. and W.R. Sewell: Project Appraisal and Review, Macmillan, India.
8. Chaudhary, S: Project Management, Tata McGraw Hill, New Delhi.
9. Little I.M.D. and Mirrless JA: Project Appraisal and Planning for Developing Countries,
Heinemann Education Books.
Elective-I-MANAGEMENT CONCEPTS AND ORGANISATIONAL BEHAVIOUR
UNIT I: Management: Definition – Nature – Scope and Functions – Evolution of different
Schools of Management Thought- Functions of a manager- Recent trends & new perspectives in
Management: strategic alliances – Core Competence – Business process reengineering – Total
quality management.
UNIT II:
Managerial Functions: Planning – Concept, nature, significance, types and Process of
Planning; Organizing; Directing; Coordinating; Controlling.Types of organisations, authority,
responsibility, power, delegation, decentralization, Span of Control.
UNIT III:
Motivation: Process of motivation; Theories of motivation. Leadership: Concept;
Leadership styles; Theories Managerial grid; Likert‟s four systems of leadership. Organisational
Communication: Communication process; Barriers to effective communication; Improving
communication.
UNIT IV:
Organisational Behaviour: Organisational behaviour – concept and significance;
Individual Behaviour: Attitudes – Perception – Learning – Personality. Group Behaviour: Group
Norms- Group formation - Group cohesiveness –Group Dynamics – Interpersonal relationships –
Transactional analysis.
UNIT V:
Organiational Dynamics: Organisational Design - Organisational climate - Organisational
Change: Meaning, Nature, causes of change, Resistance to change, Management of change –
Organisational culture - Organizational Conflict: sources, patterns, levels, and types of conflict;-
Resolution of conflict –Organisational Development – Organizational Effectiveness.
Note: The Questions paper should consist of 100% Theory.
Reference Books 1. Kumkum Macharjee, ,‟Principles of Management and Organisational Behaviour‟
TataMcGraw Hill 2009
2. Stephen P. Robbins, Marg Coulter Neharisa Vohra,”Management” Prentice Hall of Pearson
Edn 2010, New Delhi.
3. L.M Prasad; Organizational Behaviour, Prentice Hall, New Delhi.
4. Sukla,Madhukar: Understanding Organisations: Organisation Theory and Practice in India,
Prentice Hall, New Delhi.
5. John W Newstrom, Keeth Devis, Organisational Behaviour, McGRaw Hill, Newyork 2004
6. Stephen P. Robbins, Organisational Behaviour, Prentice Hall, NewDelhi 2010.
Third Semester
Core I-COMPUTERISED ACCOUNTING
UNIT I
Introduction – features – basic concept of Computerized accounting and Inventory
system - accounts organization & types of accounts – accounts statements – purchases & sales –
credit & debit – transaction, invoice, voucher, order, cost & stock – income & expenses –
inventory control.
UNIT II
Masters – creation of Accounts Master – Ledger – cost – group – Budgets – Voucher &
Inventory – creation of Inventory Master – Stock Item – Group & Unit measurement.
UNIT III
Transactions – Accounts vouchers entry – contra – receipt – payment – journal – debit &
credit notes – sales, purchase option and post-date vouchers. Inventory voucher entry – types –
Delivery challan – Goods Receipt Note, Sales & Purchase returns – Invoice – Stock Transfer –
Bill of Material Physical Stock Voucher.
UNIT IV
Reports – Accounting Report – Trial Balance – Profit & Loss account – Balance Sheet &
Stock Statement – Account Books – Cash & Bank Books – Ledger summaries – Bills Receivable
& Payable Statements.
UNIT V
Inventory Report – Stock Summaries – Group Summaries – Order Books & Summary – Order
status – Sales Order Summary - Purchase Order Summary – Printing – Reports on Printer –
Reports to File.
Note: The Questions Should Consist of 50% Theory and 50% Practical.
Books for reference
1. K.K. Nidhani , Implementing Tally
2. Namrata Agarwal, “ Financial Accounting using Tally”, Dream tech Publishers, New
Delhi, 2003.
Core - II PRACTICE IN AUDITING
Unit – I
The nature of internal auditing – Definition – Scope of for internal auditing/objectives,
scope, responsibility and authority/independence and objectivity/fraud/ethics.
Unit – II
Administration of the internal auditing department - Reporting status / selection of
staff/orientation and training of staff, staff/guidelines evaluation of staff long range audit
programmes/measurement of audit accomplishments - Administration of the audit assignment -
Relationships with auditees/external relationships.
Unit – III
Internal Check & Control - Systems development controls/organizational controls
procedural controls, Control in an EDP system - The auditor‟s environment.
Unit – IV
Tools and techniques of Internal audit - Audit programmes/audit reports/field
work/flowcharts/internal control questionnaires/preliminary survey/sampling techniques/working
papers.
Unit – V
Basics of Segment Auditing – Auditing in all segment of an organization - Accounting/
advertising/ communications/ finance/ manufacturing/ marketing/ orgnisational planning and
development/personnel administration /physical distribution/production planning and
control/public activities /purchasing/research and development – Social Audit.
Note : The Question Paper should consists of 100% theory.
References
1 Edds J.Auditing for Management, Toronto Ontarios, Sir Isaac Pitman Ltd., Latest edition
2 Mints F: Behavioural Patterns in internal Audit Relationships, Orlando, Florida: Institute
of Internal Auditors Inc., Latest edition
3 Brink V: The Internal Auditor, Review of Organisational Control, Florida. The Institute
of Internal Auditors Inc Latest edition
4 Brink V.Cawhin J & Witt H: Modern Internal Auditing 3rd
Ed., New York, Ronald Press,
Latest edition
5 Sawyer L.B: The Practice of Modern Internal Auditing, Orlando, Florida : Institute of
Internal Auditors Inc Latest edition.
6 V.S.Agarwal,“Internal Auditing”, Professional book publishers
7 Arora R.C., “ Internal Auditing, Principles and practices, ILBC Publishers.
Core – III-Cost Systems and Cost Control
Unit I:
Organizations of the costing department and integration with other department – installation of
costing system and modification three forms and records – records of maintained under the
companies Act use of mechanical aids for maintenance of Management control and Cost
Information System – Elements of Costing – Cost Concepts – Preparation of Cost Sheet, Tenders
and Quotations.
Unit II:
Methods of Costing – Job Costing – Process Costing – Comparison between job
costing and Process Costing – Process Losses – Inter Process Equivalent Production – Joint
Products and Byproducts – Operation Costing
Unit III:
Reconciliation of Cost and Financial Accounts – Cost Leaders – Integrated Accounts
– Cost Audit under Companies Act – Benefits of Cost Audit – Programmes and Procedures
Unit IV:
Cost Determination and distinct from cost control – control over wastage, scrap and
defectives, various techniques cost reduction such as work study, time and motion study. Studies
based on time relationship, employee‟s participation in cost reduction programmes.
Unit V:
Cost Studies for management decisions including product and production, Pricing
decisions – marketing and distribution decisions – decision relating to product inventory control
– plant location- product development – competitive pricing – price differentiate and discounts
and pricing – marketing strategies.
Note :- The Question paper should consists of 60% Problem & 40% Theory.
Reference:
1. M.N.Arora, “Cost and Management Accounting”, 8th Edition, Vikas Publishing House (P)
Ltd.
2. M.E. Thukaram Rao, ”Cost and Management Accounting”, New Age International (P) Ltd.
3. Hilton, Maher and Selto, “Cost Management”, 2nd Edition, Tata McGraw-Hill
Publishing Company Ltd.
4. B.M. Lall Nigam and I.C. Jain, “Cost Accounting”, Prentice-Hall of India (P) Ltd.
Elective – I- RESEARCH METHODOLOGY
UNIT I
Introduction to research – Types of research – Methods of research- Research design –
Steps in selection & formulation of a research problem – Hypothesis – Formulationof Hypothesis
– Review of literatures – Need and Importance.
UNIT II
Sampling – Sample Design – Sample size – sampling error – Techniques.
UNIT III
Collection of Data – Sources of data – Primary & Secondary data – methods of data
collection – tools for data collection – construction of tools for data collection – testing validity
and reliability – pilot study and pre-testing.
UNIT IV
Processing and analysis of data – Editing – coding – transcription – tabulation –
statistical analysis - Uni, BI, Multi variant analysis – Testing of Hypothesis – Flow chart –
various techniques in testing hypothesis.
UNIT V
Report writng – Introduction – types of report – planning for report writing – Report
format – contents of a report – style and conventions in reporting – steps in drafting report –
Evaluation of research report.
Note : The Question Paper should consists of 100% theory
References:
1.William C. Emory, Business research methods, Rd Irwin Inc.
2. Robertg. Murdick, Business research concepts & practice, International Text Book
company.
3. Donald R.Cooper and Pamela S.Schindler - Business Research Methods - Tata
McGraw Hill, 2007
4.Wilkinson Bhadarkar - Methodology and Techniques of Social Research - Himalaya.
5. Anderson etal - Assignment and Thesis writing.
6.. Uma Sekaran, Research Methods for Business, Wiley Publications.
7. Kothari .C.R., Research Methodology, Vikas pulishing house ltd.
Elective – II - E-COMMERCE
UNIT I:
Introduction to e-commerce: Meaning and concept: electronic commerce versus
traditional commerce; Media convergence; E-commerce and e-business; Channels of e-
commerce; Business application of e-commerce; need for e-commerce; E-Commerce Consumer
applications, Hypertext publishing and hypertext information network; benefits of hypertext,
URLS, HTTP , HTTPD servers, HTML, HTML forms and CGI gateway service.
UNIT II:
Business models of e-commerce and Infrastructure: E-commerce models; supply chain
management, product and service digitations remote servicing, procurement; on line marketing
and advertising e-commerce resources and infrastructure resources and planning for
infrastructure. E -Business: Workflow management, mass customization and product
differentiation; Organization restructuring; Integrated logistics and distribution; Knowledge
management issues and role of e-commerce infrastructure.
UNIT III:
Electronic Payment System: Special features required in payment systems for e-
commerce, Types of e-payment systems; E-cash and currency servers, e-cheques Digital token
based credit cards, smart cards, electronic purses and debit cards; Business issues and economic
implications; Operational, credit and legal risk of e-payment System; Risk management options
in e-payment system; Components of an effective electronic payment system.
UNIT IV:
Business to Business E-commerce: Needs and alternative models of B2B e-commerce;
B2C e-commerce, EDI and paperless trading; EDI architecture, EDI standards, VANs, Costs of
EDI infrastructure, features of EDI service arrangement, Internet-based EDI and FTP-based
messaging.
UNIT V:
Security Issues in E-Commerce: Security risks of e-commerce, exposure of resources,
types of threats, source of threats, security tools and risk-management approach e-commerce
security - Public/Private key pairs-Digital certificate - Digital signatures – Encryption and
Decryption - Message Digests - Secure Hash Algorithms (SHA).
Note: The Question paper should consist of 50% theory and 50% Practical.
Reference Books: 1. Agarwal, K.N and Deeksha Ararwalar; Business on the Net; What‟s and How‟s of E-
Commerce; Macmillan, New Delhi. 2006
2. Agarwal, K.N and Deeksha Ararwala: Business on the Net; Bridge to the Online Storefront;
Macmillan, New Delhi. 200
3. Cady, Glcc Harrab and McGregor Pat: mastering the Internet, BPB Publication, and New
Delhi. 1996
4. Diwan, Prag and Sunil Sharma: Electronic Commerce – A Manager‟s Guide to E – Business ,
Vanity Books International, Delhi. (out of published) 2002
5. Minoli and Minol; Web Commerce Technology Hand Book, Tata McGraw Hill, New Delhi.
2007
6. O‟Brien J: Management Information Systems, Tata McGraw Hill, Ne
Fourth Semester
Core – I -FI NANCIAL SERVICES MARKETI NG
Unit I:
Financial Services: Role, concepts, nature and characteristics - Financial services
marketing versus goods marketing; Services marketing triangle - Strategic financial service
marketing planning an overview.
Unit II: Marketing Environment: Analyzing financial services marketing environment macro and
micro components; Understanding financial services customer; Service quality GAP model and
quality dimensions - Market Segmentation and Positioning: Segmenting financial services
markets need and bases; Market selection; Positioning of financial services need, process and
bases.
Unit III:
Marketing Mix Strategy Development and Project Planning: Need for expanded
marketing mix; Concept of financial product; Product levels; Major product decisions branding
and product mix decisions, customer service strategy; Product life cycle and new product
development; Innovation, diffusion and adoption.
Unit IV:
Pricing, Promotion and Distribution Decisions: Price determination Factors, Process and
Strategies; Promotion of financial products Communication Process, promotion mix planning
advertising personal selling, public relations and sales promotion; Distribution strategies and
channel alternatives - Planning for Other Ps: Process Planning.
Unit V:
Service Marketing Applications: Marketing, retention strategies of some special fund and
non fund based financial services leasing and hire purchase services, consumer finance,
insurance and factoring; Mutual funds and credit cards.
Note: The Questions paper should consist of 100% Theory.
Reference 1. Auerbach, Robert D: Money, Banking and Financial Markets, Macmillan Publishing
Co., New York and Collier Macmillan publisher; London.
2. Avadhani, V.A: Investment and Securities Market in India, Himalaya Publishing
House; Bombay.
3. Gosney, John W. and Thomas P. Boehm: Customer Relationship Essentials, Prentice
Hall, New Delhi.
4. Khan, M.Y: Indian Financial System Theory and Practice; Vikas Publishing House;
New Delhi.
Elective –I -SUPPLY CHAIN AND LOGISTICS MANAGEMENT
UNIT I
Concepts of Logistics – Evolution – Nature and Importance – Components of Logistics
Management – Competitive advantages of Logistics – Functions of logistics management –
Principles – Logistics Network – Integrated Logistics system. Supply chain management –
Nature and Concepts – Value chain – Functions – Supply chain effectiveness – Outsourcing –
3PLs and 4PLs – Supply chain relationships – Customer services.
UNIT II
Elements of Logistics and Supply chain management – Inventory carrying – Ware
housing – Material handling – Order Processing –Transportation – Demand Forecasting – Impact
of Forecasts on Logistics and Supply chain management – Performance measurements.
UNIT III
Transportation - Position of Transportation in Logistics and Supply chain management –
Road, Rail, Ocean, Air, Transport Multi model transport – containerization – CFS – ICDS –
Selection of transportation mode – Transportation Network and Decision – Insurance Aspects of
logistics.
UNIT IV
Logistical Information system (LIS) – Operations – Integrated IT solution for Logistics
and Supply chain management – Emerging technologies in Logistics and Supply Chain
management. Components of a logistic system – transportation – Inventory carrying –
warehousing – order processing – Ocean transport – ships – types – measurement of capacity of
ships –shipping information.
UNIT V
Issues and challenges for developing countries – Multi Model transportation – Role of
containerization – Problems – Legal aspects of shipping – The Indian carriage of Goods by Sea
Act, 1925 – Multi Model Transportation of Goods Act, 1993.Characterizing practices – Port
Procedures – Exporting General Merchandise – Containerized cargo for export through Inland
container Depots – Bill of lading Infrastructure development – Air Transport – Comparative
evaluation of transport system – Decision Criteria – Advantages of Air transport – Importance –
Insurance aspects of logistics.
Note: The Questions paper should consist of 100% Theory.
Books for reference
1. Krishnaveni Muthiah, „Logistics Management and Seaborne Trade‟ Himalaya
Publishing House.
2. D.K. Agarwal, „Textbook of Logistics and Supply Chain Management‟, Mac Millan
India Ltd.
3. Martin Christoper, „Logistics and Supply Chain Management‟ Pearson Education,
2003.
4. Ronald H. Ballou, „Business Logistics and Supply Chain Management‟ Pearson
Education, 2004.
Soft Skill
Soft Skills and Career Actualization
Unit I:
Resume – writing resume – Resume Design – Parts of a Resume – Resume Styles –
Opening – Contents – Closing – Final writing Tips – General Communication skills for
Presentation – Professional Communication Skills for Presentation – Social Communication
skills for Presentation.
Unit II:
Interview – Characteristics – purpose – Types – Pre – interview presentation
Techniques – Planning for interview – Answering Skills – Effective Communication during
Interviews – importance of Body Language – projecting a positive image – Alternative interview
format – Telephone Interview – Interview Through video conferencing.
Unit III:
Group Discussion – Nature – importance of group discussion skills – Characteristics
– Selection of GD Subject – GD Strategies – Getting the GD started – Creating friendly
cooperative atmosphere – GD Presentation - Guiding and controlling discussion – Participation
Techniques – Topic analysis – Discussing Problems – Group interaction Stategies.
Unit IV:
Presentation Skills – Types – Understanding the audience – Planning and designing –
Written and Oral Presentation – Making use of notes and outlines – Paper Presentation
Techniques – Presentation Tools – Voice Modulation – Audience Analysis – body language.
Unit V:
Negotiation Techniques – Inter personal Skill – Importance – Fundamental –
Preparation – Techniques of Negotiation – Process of Negotiation – Relationships – Employee
communication with management – Downward and upwards Communication – Communication
by Specialists – Self Motivation – Attitudes – Goal Setting – Structuring.
Note: The Question paper should consist of 50% theory and 50% Practical.
Reference:
1. Barker.A, Improve your communication Skill, Kogan page india private Ltd,
New Delhi (2006).
2. Raman, Meenakshi, Technical Communication – Principles and Practices,
New Delhi.
3. Sankaran.K, And Kumar Maahendra, Group Discussion and Interviews, M.L
Publications, Agra.
4. Arul Selvi, Techniques of Special Englilsh, Chennai, Saratha Pathibagam,.
5. Mohan Krishna and Singh Speaking English Effectively and Interviews,
Agra, M.L Publication.
Department of Commerce
Semester II Supportive Course – Business Communication
( For the Students of other Departments)
Unit I
Principles of effective communication – Barriers to Communication.
Unit II
Norms for Business letters – Standard letters, Customer complaints, Sales promotion.
Unit III
Long and short reports – Including exhibits and appendices – Visual and audio-visual aids for
communication.
Unit IV
Non-verbal communication – Personal appearance.
Unit V
Conducting meetings – Agenda – Preparing minutes – Conducting Seminars – Oral
communication.
Note : The Question Paper should consists of 100% Theory.
References:
1. Lesikar and Flately, Basic Business Communication, Tata McGraw Hill Publications, New Delhi.
2. Rajendra Paul and Koralahalli, Business Communication.
3. Krishnamohan and Meera Bannerjee – Developing Communication Skills, McMillan.
Department of Commerce – III Semester
Supportive Course – Basics of Marketing
( For the Students of other Departments)
Unit I
Marketing Philosophies - Importance of marketing - Functions of Marketing
management - Integrated Marketing - Customer centred organization – Marketing Planning - Marketing
Information System and Marketing Research.
Unit II
Marketing Environment - Consumer Behavior - Market Segmentation - Targeting and Positioning
- Demand measurement - Effective Marketing mix.
Unit III
Product Management – New product development - Product mix – Product life cycle – Product
line decisions – Branding and packaging – Pricing management objectives – methods and policies.
Unit IV
Distribution Management – Functions of channel intermediaries. Types of channels – selection –
training – motivation and evaluation of channel members and market logistics.
Unit V
Integrated marketing communication process and tools – Advertising – Sales Promotion - Public
Relations and Direct marketing decision – Controlling of marketing efforts.
Note : The Question Paper should consists of 100% Theory.
Reference Books
1. Philip Kotler – Marketing Management – Prentice Hall / Pearson Education - 2005.
2. Etzel, Walker, Stanton and Pandit – Marketing Concepts and Cases – Tata McGraw
Hill – 2006.
3. Perrault and Mc Carthy – Basic Marketing – Tata McGraw Hill – 2005.
4. Tapan K. Panda – Marketing Management – Indian Context – Excel Books – 2007.
5. Arunkumar and Meenakshi – Marketing Management – Vikas Publication – 2006.
6. Ramasamy and Namakumari – Marketing Management – Macmillan – 2005.