syllabussyllabus.b-u.ac.in/syl_college/2021/89a8.pdf · 2020. 11. 20. · computer applications...
TRANSCRIPT
M. Com. Finance & Accounting
AFFILIATED COLLEGES
2020 – 2021 onwards
BHARATHIAR UNIVERSITY (A State University, Accredited with “A” Grade by NAAC,
Ranked 13th among Indian Universities by MHRD-NIRF,
World Ranking : Times - 801-1000, Shanghai - 901-1000, URAP - 982)
Coimbatore - 641 046, Tamil Nadu, India
Program Code: ***
Syllabus
Program Educational Objectives (PEOs)
The M.Com (Finance and Accounting) program describe accomplishments that graduates
are expected to attain within five to seven years after graduation
PEO1 Graduates will take up a job in Banking, Insurance and relevant sectors
PEO2 Work as a team member and also lead a team
PEO3 Integrate critical thinking and analytical decision making
PEO4 Involve in lifelong learning
PEO5 Exercise professional skills and values
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Program Specific Outcomes (PSOs)
After the successful completion of the M.Com (Finance and Accounting)program, the students
are expected to
PSO1 Undertake a research work with specializations
PSO2 Use software tools to carry out a specified financial analysis of a business application
PSO3 Apply the knowledge gained during the course of the program to solve the ral time
problems
PSO4 Meet the needs of industry 4.0
PSO5 Communicate effectively with professionals
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Program Outcomes (POs)
On successful completion of M.Com (Finance and Accounting) program, the students are
expected to
PO1 Apply critical and analytical research skill to evaluate the challenging problems
PO2 Adapt to sustain in the challenging era
PO3 Enable the knowledge in the practical applications of accounting,
PO4 Do higher education and advance research in the field of commerce and finance.
PO5
Prove proficiency with the ability to engage in competitive exams like CA, CS, ICWA
and other courses.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
M.Com (Finance and Accounting) Curriculum
(For the students admitted during the academic year 2020 – 21 onwards)
Course
Code Title of the Course
Cre
dits
Hours Maximum Marks
Theory Prac
tical CIA ESE Total
FIRST SEMESTER
Financial Markets and Institutions 4 3 - 25 75 100
Financial Accounting 5 3 - 25 75 100
Direct Taxes 5 3 - 25 75 100
Object Oriented Programming with C++ 4 3 - 25 75 100
Elective/Diploma-I : 3 3 - 25 75 100
SECOND SEMESTER
Applied Cost Accounting 5 3 - 25 75 100
Financial Management 5 3 - 25 75 100
Modern Banking 4 3 - 25 75 100
Advanced Accounting 5 3 - 25 75 100
Computer Applications Practical-I (C++ and Tally) 4 3
40 60 100
Elective/Diploma-II : 3 3 - 25 75 100
THIRD SEMESTER
Indirect Taxation 4 3 - 25 75 100
Investment and Portfolio Management 4 3 - 25 75 100
Management Accounting 5 3 - 25 75 100
Research Methodology 4 3 - 25 75 100
Elective/Diploma-III : 3 3 - 25 75 100
FOURTH SEMESTER
E-Commerce 4 3 - 25 75 100
Visual Basic 4 3 - 25 75 100
Insurance and Risk Management 4 3 - 25 75 100
Project Work & Viva-Voce 8 3
- 50
15
0 200
Elective/Diploma-IV : 3 3 - 25 75 100
Grand Total 90 2200
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Credits
ONLINE COURSE
*Offered by Swayam 2
VALUE ADDED COURSE
1. Soft Skill Development
2. Application of Software Packages for Research
CERTIFICATE COURSE
1. Entrepreneurship Development
2. Personnel Management and Industrial Relations
* Colleges can choose any one of the following Group / Diploma Papers as Electives:
1. Diploma in Services Marketing
1. Services Marketing
2. Marketing of Financial Services
3. Marketing of Health Services
4. Travel and Hospitality Services
2. Diploma in Capital and Commodity Markets
1. Financial Markets and Institutions
2. Indian Stock Exchanges
3. Futures and Options
4. Fundamental and Technical Analysis
3. Diploma in Insurance Management
1. Principles of Life and Health Insurance
2. Principles of General Insurance
3. Insurance Laws
4. Actuarial Concepts and Principles
4. Diploma in International Trade
1. Principles of International Trade
2. Export and Import Procedure
3. Institutions Facilitating International Trade
4. India’s International Trade
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
First Semester
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code Financial Markets and Institutions L T P C
Core/Elective/Supportive Core 4 - - 4
Pre-requisite Knowledge on Financial System and basic
knowledge in Securities Market
Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to
1. Learn the reforms of Indian Financial ystem and the functions of Securities Exchange Board of
India.
2. Acquire knowledge in banking, Small Savings, Provident Funds, Unit Trust of India and Mutual
Funds.
3. Learn about Non Banking Financial Intermediaries
4. Gain knowledge on financial market instruments
5. Learn about International dimensions of Financial Market
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Describe Indian Financial System and securities exchange board of
India.
K1&K2
2 Classify Small Savings, Provident Funds, Unit Trust of India and
Mutual Funds.
K2
3 Analyse the functions of non banking financial intermediaries K4
4 Evaluate the financial market instruments K5
5 Analyse the International dimensions of Financial Market K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Financial System & Securities and Exchange Board of India
18- hours
Nature and Role of Financial System – An overview of the Indian Financial System – Financial Sector
Reforms – Reserve Bank of India - Securities and Exchange Board of India.
Unit:2 Banking Institutions 18–hours
Banking Institutions - Commercial and Co-Operative Banks - Non-Bank Financial Institutions - Small
Savings and Provident Funds - Unit Trust of India and Mutual Funds
Unit:3 Non Banking Financial Intermediaries 18–hours
Non Banking Financial Intermediaries – Loan companies – Investment Companies – Hire Purchase
Finance – Lease Finance – Housing Finance – Mutual Benefits Financial Companies – Merchant Banks
– Venture Capital Funds Credit Rating - Public Deposits with Non-Banking Companies – Non bank
Statutory Financial Organizations.
Unit:4 Financial Markets 18- hours
Financial Markets - Call Money Market - Treasury Bills Market - Commercial Bills Market - Markets
for Commercial paper and Certificates of Deposits - The Discount Market - Market for Financial
Guarantee - Government (Gilt-edged) Securities Market.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:5 International Dimensions of Financial Markets 18 hours
Industrial Securities Market - International Dimensions of Financial Markets Foreign Exchange
Market and Foreign Capital Market.
Unit:6 Contemporary Issues
Webinars-Quiz-Online assignments
Total Lecture hours 90 hours
Books for study
1 Financial Institutions and Markets, L.M.Bhole, Tata McGraw – Hill Publishing Company
Limited, 2017
2 Financial Instruments and Services, Nalini Prava Tripathy, Prentice Hall of India.,
2018
3 Financial Markets and Institutions, S. Gurusamy, Vijay Nicole Imprints (P) Ltd, 2018
Books for Reference
1 Pandian.P. “ Financial services and markets”, Vikas Publications, New Delhi, 2019
2 Dharmaraj.E, “ Financial services”, S. Chand and Sons Publisher, New Delhi, 2014
Related Online Contents
1 https://youtu.be/MsPgw4FodgE
2 https://youtu.be/qSPDtYWIKVU
3 https://youtu.be/-qvrRRTBYAk
4 https://youtu.be/U3G__bEjFbA
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S M S S
CO2 M S M S S
CO3 S S S S S
CO4 M M M S S
CO5 S S M S S
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code FINANCIAL ACCOUNTING L T P C
Core/Elective/Supportive Core 5 - - 5
Pre-requisite
Understanding of accounting principles, accounting
standards and its application in the area of financial
accounting is needed.
Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to:
1. Set a base for Accounting principles and Book keeping.
2. Equip the learners about the preparation of final accounts of different concerns.
3. Understand the concept of internal control system
4. Gain an understanding on the preparation of accounts for non- trading concerns.
5. Be familiar with accounting standards and its applications.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall and classify the types of accounts and Recording Transactions. K1&K2
2 Analyze the financial statements K4
3 Understand the concept of internal control system K2
4 Explain the financial position of non trading concerns K5
5 Understand the accounting standards and apply in relevant areas K2&K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction to Accounting 18- hours
Introduction to Financial Accounting – Users of Accounting information – Financial and Management
accounting – Generally accepted Accounting Principles and the Accounting Environment – Ethical
issues in Accounting - Double entry system – Recording Transactions - Trial balance.
Unit:2 Final Accounts 18-- hours
Measuring Business Income – Preparing Financial statement from the adjusted Trial balance –
Completing the Accounting cycle - Accounting for Merchandising Transactions. Financial statements –
Meaning – Nature and limitations – Preparation of profit and loss account and balance sheet. Financial
reporting – Annual reports – Half yearly report – Content of annual reports disciplines in financial
reporting.
Unit:3 Internal Control System 18- hours
Measuring and Reporting Assets, Liabilities and Shareholders’ Equity – Internal Control Systems, Cash
and Receivables – Inventories and its accounting aspects – Fixed Assets and Depreciation accounting –
Liabilities accounting – Shareholders’ Equity.
Unit:4 Non Trading Concerns 18-- hours
Accounting for non-trading concerns – Hospitals, educational Institutions etc –Bank reconciliation
statement and its uses for financial control decisions.
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Unit:5 Accounting Standards and CSR 18- hours
Accounting Standards – Indian accounting board – Responsibility accounting – Human Resource
Accounting.
Unit:6 Contemporary Issues
Webinars-Group Discussion -Online Assignments
Total Lecture hours 90 Hours
Books for study
1 T.S Reddy & A,Murthy “Advanced Accountancy “ Margham Publications, Chennai, 2015
2 R.L Gupta & Radhasamy, “Advanced Accounting”, S.Chand & Sons Publisher, New Delhi, 2018
3 Accounting for management, S.K. Battacharyya, Vikas Publishing House Pvt. Ltd, 2016
Books for Reference
1 S.K. Battacharyya, “Accounting for Management”, Vikas Publication, New Delhi, 1997
2 D.S. Rawat Deepti Maheswari Students Guide to Accounting Standards - [CA-Intermediate
(IPC)], 2019
Related Online Contents
1 https://youtu.be/mq6KNVeTE3A
2 https://youtu.be/ME50LCYNeCM
3 https://youtu.be/7SajgfE2nQo
4 https://youtu.be/p6a08bf36qs
Course Designed By:
COs PO1 PO2 PO3 PO4 PO5
CO1 S S M S S
CO2 M S M S S
CO3 S S S S S
CO4 M M M S S
CO5 S S M S S
Page 10 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code DIRECT TAXES L T P C
Core/Elective/Supportive Core 5 - - 5
Pre-requisite Basic knowledge in direct taxes Syllabus
Version 2020
Course Objectives:
The main objectives of this course are to:
1.Understand the scope of total income and exempted income
2. Acquire knowledge about the computation of income from salaries and house property
3. Impart knowledge about the latest provisions of business income and capital gain
4. Learn about income from other sources, set off and deductions
5. Learn the procedure for assessment and e filing
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 List out the provisions for residential status and exempted income K1
2 Recollect the provisions related to the computation income from salaries and
House property
K2
3 Apply the provisions for computing business income and capital gain K3
4 Analyse the income from other sources and relevant deductions K4
5 Evaluate the assessment process and apply e filing process K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Income Tax Act 18- hours
Income Tax Act – Definition – Income – Agricultural Income – Assesses – Previous year – Assessment year – Residential status – Scope of Total Income – Capital and revenue – Receipts and Expenditure – Exempted Incomes.
Unit:2 Computation of Income - Salaries and House property 18- hours
Computation of Income from Salaries and Income from House property
Unit:3 Calculation of Capital gain 18- hours
Computation of Profits and Gains of Business or profession – Calculation of Capital gain.
Unit:4 Computation of Income from other sources 18- hours
Computation of Income from other sources – Set-Off and Carry Forward of Losses -
Deduction from Gross Total Income – Assessment of Individuals
Unit:5 Procedure for Assessment 18- hours
Income Tax Authorities – Procedure for Assessment – Collection of Tax- e filing.
Unit:6 Contemporary Issues
Webinars - group discussion - online assignments
Total Lecture hours 90 hours
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for study
1 Gaur & Narang, “Income Tax Law & Practice”, DP Kalyani Publishers, Latest Edition, New
Delhi, 2020 .
2 Vinod K.Singhania, Monica Singhania, Students Guide to Income Tax. Taxman Publications
Pvt. Ltd, New Delhi, 2020.
Books for Reference
1 H.C.Mehorotra, “Income Tax Law & Practice”, Prentice Hall Pvt Ltd, New Delhi.
2 Dingar Pagare, “Tax Laws”, S.Chand & Sons Publisher, New Delhi.
Related Online Contents
1 https://youtu.be/bvxJJPwA4BY
2 https://youtu.be/RlNcDmPDKco
3 https://youtu.be/t_YBkx7zRa8
4 https://youtu.be/7RZfU7P6fss
Course Designed By:
COs PO1 PO2 PO3 PO4 PO5
CO1 S S M S S
CO2 S S M S S
CO3 S S S M S
CO4 M M M S S
CO5 S S M M S
Page 12 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code OBJECT ORIENTED PROGRAMMING WITH
C++ L T P C
Core/Elective/Supportive Core 4 - - 4
Pre-requisite In-depth knowledge in C language Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to:
1. Learn the Elements of Object oriented programming and the structure of C++ program.
2. Understand the data types and operators
3. Learn about classes and objects
4. Learn the concepts overloading, and inheritance
5. Understand Virtual functions and Polymorphism.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Outline the essential features and elements of the C++ programming
language.
K1 & K2
2 Understand the concepts of data types and operators K2
3 Understand the procedure in constructor and destructor K1
4 Build a programme relating with overloading K6
5 Evaluate virtual functions and polymorphism K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 C++- Introduction 18-hours
Evaluation of Programming Paradigm – Elements of Object oriented programming - Data
Encapsulation and Abstraction classes – Inheritance – Derived classes – Polymorphism – Operator
overloading – Friend functions – Polymorphism – virtual functions – Merits and demerits of OOP –
Popular OOP languages – C++ at a glance – Applications of C++ - C++ statements – structure of C++
program.
Unit:2 Data Types 18- hours
Data types – character set – Token, Identifiers and Keywords – variables – operators and expressions –
Control flow – IF, IF. . Else, Nested If.. Else, For loop, While..loop, do..while loop, break statement,
switch statement, continue statement and go to statement. Arrays – operations on arrays –
Multidimensional arrays – strings – string manipulations. Functions – Function components – Library
functions – Inline functions.
Unit:3 Classes and Objects 18-hours
Classes and objects – Class specification – class objects – Accessing class members – defining member
functions – Data Hiding – Friend functions and friend classes. Constructor – parameterized constructors
– destructors – constructor overloading – order of constructor and destructor – copy constructor.
Unit:4 Operator Overloading 18- hours
Operator overloading – operators – Rules for overloading operators – Data conversion. Inheritance –
Forms of inheritance – single, multiple, multi level, hierarchal and hybrid inheritance – when to use
inheritance – Benefits of Inheritance.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:5 Virtual Functions and Polymorphism 18- hours
Virtual functions and Polymorphism – need for virtual functions – Pointers to derived class objects –
Pure virtual functions – Abstract classes – Rules for Virtual functions – Data file operations – Opening
of file – closing of file – stream state member functions – reading/writing a character from a file –
structure and file operations – classes and file operations.
Unit:6 Contemporary Issues
Group discussion, online assignments, seminars– webinars
Total Lecture hours 90- hours
Books for study
1 Object Oriented Programming with C++, E.Balagurusamy, TataMcGraw Hill Publishing Company
Ltd, 2017
2 Mastering C++, K.R.Venugopal, Raj kumar, T.Ravishanker., TataMcGraw-Hill publishing
Company Ltd, 2016
3 Programming with C++, D.Ravichandran, TataMcGraw Hill Publishing Company Ltd, 2015
Books for Reference
1 C++ Programming - Black Book, Steven Holzner, Dreamtech Press, 2018
2 C++: The Complete Reference, Herbert Schildt, Tata Mcgraw-Hill Publishing
Company Ltd, 2016
3
Related Online Contents
1 https://youtu.be/clAJeOSa9xg
2 https://youtu.be/XBFGsKQX21s
3 https://youtu.be/R5qd8X64szs
4 https://youtu.be/OPJSRwKV7MA
Course Designed By:
Cos PO1 PO2 PO3 PO4 PO5
CO1 S S S S M
CO2 M M S M S
CO3 S S M S M
CO4 M M M M S
CO5 S S M S M
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Second Semester
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code APPLIED COST ACCOUNTING L T P C
Core/Elective/Supportive Core 5 - - 5
Pre-requisite In-depth knowledge in the cost accounting Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to:
1. Acquaint students with the principles of cost accounts, difference between financial accounting and
cost accounting.
2. Familiarize Economic order quantity and classification of labour.
3. Recollect apportionment of overhead costs and methods of re-apportionment.
4. Understand the concept of process costing
5. Understand and apply Reconciliation statements
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the cost accounting techniques, cost concepts and prepare cost sheet. K1&K2
2 Able to calculate Economic order quantity, labour idle time and wage
payment.
K2
3 Explain the classification of overheads, apportionment and reapportionment. K2
4 Solve the problems related to process costing K5
5 Reconcile cost and financial accounts. K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Cost Accounting- Introduction 18-- hours
Introduction to cost accounting – Meaning and definition – Difference between financial and cost
accounting – Nature and significance of cost accounting – Methods of costing – Elements of costing –
Cost concepts fixed cost and variable costs – Preparation of cost sheet.
Unit:2 Labour Cost and Material 18-- hours
MATERIAL: classification and coding of materials fixation of maximum, minimum and reorder levels
– Economic order quantity – Purchase procedure – Storage of materials, issue of materials pricing of
material issues and returns – Inventory control physical verification – Periodical and perpetual
Inventory.
LABOUR: Classification of labour – Time keeping – Preparation of pay roll – Wage payment and
incentive system – idle time, overtime.
Unit:3 Overhead 18- hours
OVERHEAD: Meaning and classification of overheads – Classification according to function –
Variability and elements – Steps in overhead accounting – Absorption of overhead cost, difference
between cost allocation and apportionment and reapportionment – Predetermined overhead recovery
rates.
Unit:4 Process Costing 18- hours
Feature of process costing – Comparison between joint costing and process costing – Process losses –
Inter process profit equivalent production – Joint products and By-products.
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Unit:5 Reconciliation of cost and financial accounts 18- hours
Reconciliation of cost and financial accounts – Cost ledger - integrated accounts – cost audit under
companies Act – Benefits of cost audit – Programme and procedures.
Unit:6 Contemporary Issues
Expert lectures, online assignments, online test – webinars
Question paper shall cover 40% Theory and 60%
Problems.
Total Lecture hours
90-- hours
Books for study
1 Jain and Narang, “Advanced Cost Accounting”, Kalyani Publication, New Delhi, 2013.
2 Prof. M.L. Agrawal, Dr. K.L. Gupta "Advanced Cost Accounting Paperback" January 2018.
Books for Reference
1 Dr. S.N. Maheshwari Dr. S.N. Mittal, "Cost Accounting - Theory & Problems Paperback – 1, 2015
2 Horngren, “Cost Accounting with Managerial Emphasis”, Prentice Hall India, New Delhi,
November 2017.
Related Online Contents
1 https://youtu.be/NWmrVCvhTi4
2 https://youtu.be/5gUW0rklJcQ
Cos PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 M M M S S
CO3 S S S M S
CO4 M M M S S
CO5 M S M S M
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code FINANCIAL MANAGEMENT L T P C
Core/Elective/Supportive Core 4 - - 4
Pre-requisite Need basic knowledge in financial Management Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to
1. Understand the concept and importance of financial management.
2. Learn to compute cost of capital and apply capital budgeting techniques
3. Understand the concept of capital structure theories
4. Learn about the types of dividend , dividend policy, theories and determinants
5. Understand the techniques of working capital management.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recollect the concept and importance of financial management. K1
2 Analyse various sources of finance and apply relevant capital budgeting
technique
K3& K4
3 Adapt relevant capital structure theory K6
4 Examine different type of dividend and evaluate the dividend policies. K4&K5
5 Discuss the working capital management of a particular industry K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction 18-- hours
Financial Management - Meaning, Nature, scope and objectives – Role and functions of Financial
Management.
Financial decisions – relationship between Risk and Return – Sources of finance – Short-term and
Long-term finance.
Unit:2 Cost of Capital 18-- hours
Cost of Capital - Meaning and importance – Cost of Debt, Preference, Equity and Retained Earnings –
Weighted Average Cost of capital – Capital budgeting – Techniques – ROI, Payback period and
Discounted cash flow.
Unit:3 Leverages 18-- hours
Leverages - Financial Leverage – Operating leverage – EBIT and EPS analysis – Theories of Capital
Structure – Net income approach – Net operating income Approach. MM Hypothesis – Determinants
of capital structure- Capitalisation – Over and Under Capitalisation- Merits and Demerits.
Unit:4 Leasing- Models 18-- hours
Leasing - Nature and Types- Advantages and Disadvantages-Dividend Theories: Walter’s model –
Gordon and MM’s models – Dividend policy - Forms of Dividend – Determinants of dividend policy
Unit:5 Working Capital Management 18-- hours
Working Capital Management – Cash Management – Receivables Management – Inventory
Management – Determinants and Computation of Working Capital.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 Contemporary Issues
Expert lectures, online assignments, online test – webinars
Question paper shall cover 60% theory and 40% problems
Total Lecture hours 90-- hours
Books for study
1 I.M. Pandey, “Financial Management”, Vikas Publication, New Delhi, 2015
2 S.N Maheswari, “Financial Management”, S.Chand & Sons Publisher, New Delhi, 2014
Books for Reference
1 Prasanna Chandra, “Financial Management”, Tata McGraw Hill Publishing Company Limited, UP,
2007
2 Khan & Jain, “Financial Management”, Tata McGraw Hill Publishing Company Limited,
UP, 2011
Related Online Contents
1 https://www.youtube.com/watch?v=SkygyiP28Ho
2 https://www.youtube.com/watch?v=_4i0jNDzCOE
Course Designed By:
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 M M M S S
CO3 S S S M S
CO4 S M S S S
CO5 M S M S M
Page 19 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code MODERN BANKING
L T P C
Core/Elective/Supportive Core 4 - - 4
Pre-requisite Need of awareness in banking activities Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to:
1. Introduce the Banking system in India.
2. Learn about credit control measures
3. Enable learners to know the modern banking services.
4. Acquire knowledge in electronic fund system.
5. Have an understanding about different cards used in Banking service.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the role and functions of Banks K1&K2
2 Understand the role of Banks in economic development K2
3 Apply electronic Banking techniques K3
4 Explain the procedure involved in electronic fund system K6
5 Get Practical usage of smart card and have knowledge in ATM network K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Banking- Introduction 18- hours
Banking – Definition – Role and Functions of Banks – Structure of Commercial Banks in India –
Public, Private and Foreign Banks – Changing Face of Commercial Banks.
Unit:2 Role of Banks in Economic Development 18- hours
Role of Banks in Economic Development – Central Bank – Functions – Credit control measures – Role
of RBI in Regulatory and Controlling Banks – Role of Computers in banking services.
Unit:3 E-Banking 18- hours
E-Banking – meaning – E-banking and financial services – Risk management for E- banking – Internet
Banking – Mechanics of Internet Banking – Drawbacks of Internet Baking
Unit:4 Electronic Fund Transfer System 18- hours
Electronic Fund Transfer System – Benefits of this System – SWIFT in Banking Transactions –
BANKNET – RBINET – Two level funds Transfer – FEDWIRE, BANKWIRE – CHIP Card.
Unit:5 Cards 18- hours
Debit Card – Credit Card – Smart Card - Mobile Banking– Telephone Banking – Mechanism –
Telephone Banking system – call centers - ATM – The cash machine – Features – ATM mechanism –
Functions – Importance – shared ATM Network - Indian scenario.
Unit:6 Contemporary Issues
Expert lectures, online assignments, online test – webinars
Question Paper shall cover 100% theory
Total Lecture hours 90- hours
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for study
1 Banking Theory Law and Practice, Dr.S. Gurusamy, Vijay Nicole Imprints (p) Ltd, 2017
2 Indian Banking System, K.C. Shekhar and Lakshmy Shekhar, Vikas Publishing House Private
Ltd, 2016
3 Principles of Banking, P.N.Varshney, S.L.Gupta, T.D.Malhothra, Sultan Chand Dropadi Devi
Educational Foundation, 2015
Books for Reference
1 Indian Banking, S. Nataraj and R. Parameswaran, S.Chand & Company Ltd, 2014
2 Insurance and Risk Management, Dr.P.K.Gupta, Himalaya Publishing House, 2015
Related Online Contents
1 https://youtu.be/uW5BCwStQu4
2 https://youtu.be/3TQnhDn4170
3 https://youtu.be/z8lq2Ptswsc
4 https://youtu.be/cYWHqha2wfk
Course Designed By:
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 M M M S S
CO3 S S S M S
CO4 M M S S S
CO5 M S M S M
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code ADVANCED ACCOUNTING L T P C
Core/Elective/Supportive Core 5 - 5
Pre-requisite Knowledge in accounting entries. Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to:
1. Learn the schedules involved in the preparation of Final accounts
2. Understand about holding companies and liquidation of companies
3.Learn the procedure involved in the preparation of Banking Companies
4. Equip with the provisions involved in the Insurance companies
5. Familiarize about Double Account system and Principles of Government accounting
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the schedules involved in the preparation of Final Accounts K1
2 Analyse the performance of holding companies and evaluate the
financial position of liquidating companies
K4
3 Evaluate the accounts of Banking companies K5
4 Construct financial statements for Insurance Companies K5
5 Demonstrate the Double Account system , Inflation accounting and
Principles of Government accounting.
K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Final accounts 18- hours
Preparation of Final accounts – Schedule VI Part I and Part II – Profit prior to incorporation –
Managerial remuneration – dividend declaration out of the past and the current profits – Issue of Bonus
shares – Preparation of Company Balance Sheet (New Format).
Unit:2 Holding company accounts 18- hours
Holding company accounts excluding inter-company holdings – Liquidation of companies.
Unit:3 Accounts of Banking companies
18- hours
Accounts of Banking companies
Unit:4 Accounts of Insurance Companies 18- hours
Accounts of Insurance Companies
Unit:5 Double Account system 18- hours
Double Account system - Inflation accounting – Human resource accounting-Principles of Government
accounting – responsibility accounting.
Unit:6 Contemporary Issues
Expert lectures, online assignments, online test – webinars
Question paper shall cover 20% Theory and 80% Problems.
Total Lecture hours 90- hours
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for study
1 R.L.Gupta and M.Radhasamy, “Advanced Accountancy”, Sultan Chand & Sons, New Delhi, 2001
2 M.C. Shukla , T.S.Grewal & S.Gupta, “Advanced Accounts”, S. Chand & Sons, New Delhi, 2017
Books for Reference
1 Arulanandam & Raman, “Advanced Accountancy”, Himalaya Publishing House, Mumbai, 2016
2 SP. Iyangar, “Advanced Accounting”, Sultan Chand & Sons, New Delhi, 2008
Related Online Contents
1 https://youtu.be/b2W2F6m7vn0
2 https://youtu.be/xLZcvHrLqFs
3 https://youtu.be/F_9Y5vO1sl0
4 https://youtu.be/VVG8hpVbb0s
Course Designed By:
Cos PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 M M M S S
CO3 S S S M M
CO4 M M M S S
CO5 M S M S S
Page 23 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code COMPUTER APPLICATIONS PRACTICALS - I
(C++ and TALLY ERP) L T P C
Core/Elective/Supportive Core - - 4 4
Pre-requisite Basic idea in C Programming and Tally Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to do C Programming and use Tally
ERP Package
C++
1. Pay Roll calculation (Using simple program)
2. Find out EOQ, Minimum Level, Maximum Level, Re-order level (Using simple program)
3. Write a program to prepare a mark statement using necessary control statement.
4. Write a c++ program to calculate working capital using class and objects (member function
should write inside and outside the class)
5. Program to calculate contribution, P/v Ratio, BEP and Margin of safety using Functions.
6. Calculate Simple Interest and compound interest using inline functions.
7. Calculate Depreciation by using constructors and Destructors.
8.Write a C++ program to calculate the sum and product of two complex numbers using
operator overloading.
9. Write a c++ program to prepare cost sheet using inheritance.
10.Write a program that will read a worker’s name, department, designation and basic pay and then
compute the net salary after withholding income tax. Gross salary = Basic+DA+HRA+CCA+Perks
Net salary = Gross salary – income tax. The computation of perks depends on the level, while the
income tax depends on the gross salary.
TALLY ERP
CREATING A COMPANY
1) Create a Company with all relevant details including GST options
CREATING LEDGER
2) Create the ledgers under appropriate predefined group
1.Cash a/c 2. sales a/c 3. Buildings a/c 4. Machinery a/c 5. Furniture a/c 6. Commission received a/c
7. Printer purchase a/c 8. Commission paid a/c 9.Rent received a/c 10. Salary a/c 11. Rent paid a/c
12. Wages a/c 13. Sales returns a/c 14. Capital a/c 15. Depreciation a/c 16. Purchase returns a/c
17. John & Co. a/c (purchased goods from this company) 18. Ram agency a/c (sold goods to this
company)
3) Create vouchers and view profit and loss a/c and balance sheet for the following:
Hindustan Ltd. started the business on 01-04-….
1. Contributed capital by cash Rs 2, 00,000
2. Cash deposited in Indian bank Rs 50,000
3. Credit purchases from Krishna traders Rs. 20000 invoice no 12
4. Credit purchase from KRISHNA traders Rs 20000 invoice no 14
5. Credit purchase from PRAVIN traders Rs 20,000 invoice no 44
6. Returned goods to KRISHNA traders Rs 5000 invoice no 12
7. Returned goods to PRAVIN traders Rs 5000 invoice no 44
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
8. Credit sales to RAVI & Co Rs 50,000 inv no 1
9. Credit sales to KUMAR & Co Rs 50,000 inv no 2
10. Cash sales Rs 20,000 inv no 3
11. Credit sales to RAVI & Co Rs 50,000 inv no 2
12. Credit sales to RAVI & Co Rs 50000 inv no 5
13. Goods returned by RAVI & Co Rs 5000 inv no 1
14. Goods returned by KUMAR & Co Rs 5000 inv no 1
15. Payment made by cheque to KRISHNA TRADERS Rs 30,000 ch no 505580
16. Payment made by cheque to PRAVIN TRADERS Rs 30,000 ch no 505592
17. Received cheque from: Ravi& Co and kumar& Co 75,000 each.
Payments made by cash
1. Paid to petty cash by cash Rs.1000
2. Furniture purchased Rs.20000
3. Salaries paid Rs. 10000
4. Rent Rs.4000
5. Electricity charges Rs.3000
6. Telephone charges Rs.3500
7. Cash purchases Rs.5000
Payments made by petty cash
8. Conveyance Rs.150
9. Postage Rs.100
10. Stationeries Rs.200
11. Staff welfare Rs.100
12. Stationeries purchased from Sriram& co 1500 on credit
13. Depreciation on furniture 10%
4) Emerald & Co., started a business of home appliances from 1-4_….
1-4 received cash for capital 5,00,000
7-4 credit purchases from LG Limited invoice no 123
Oven 100nos at Rs 800
Mixies 100nos at Rs 1000
DVD player 100nos at Rs 1500
Fridge 100nos at Rs 2000
10-4 credit Sales to AMN invoice no 1:
Ovan 70nos at Rs 1000
Mixies 70nos at Rs 1500
DVD player 70nos at Rs 2000
Fridge 70nos at Rs 2500
+CGST & SGST
10-4 Cash Sales invoice no 2:
Ovan 10nos at Rs 1000
Mixies 10nos at Rs 1500
DVD player 10nos at Rs 2000
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Fridge 10nos at Rs 2500
+ CGST & SGST ON TOTAL SALES
CASH discount 5%
15-4 Paid cheque to LG limited Rs 2, 00,000
15-4 Received cheque from AMN& co Rs 3, 00,000
Payment made by cash
Paid to petty cash Rs 2000, Furniture Rs 15,000, Salaries Rs 10,000
Wages Rs 7,000, Carriage inward Rs 1500,
25-04 Payment made by petty cash
Conveyance Rs 200, Postage Rs 150, Stationeries Rs 150, Staff Welfare Rs 200
30-4 Journal depreciate 10% on furniture:
Prepare Trading Profit and Loss Account and Balance Sheet
5) From the Balances of Ms. Kavitha, Prepare Trading And Profit And Loss A/C And Balance Sheet
For
The Year Ending ----
Stock 9,300 Misc income 200
Repairs 310 Purchases 15,450
Machinery 12,670 Purchase return 440
Furniture 1,330 Sales return 120
Office expenses 750 Sundry creditors 12,370
Trading expenses 310 Advertisement 500
Land and buildings 15,400 Cash in hand 160
Bank charges 50 Cash at bank 5,870
Capital 24,500 Sales 20,560
Loan 5,000 Sundry expenses150
Closing stock 7,580 Insurance 500
Travelling expenses 200
INVENTORY VALUATION
6) Create unit of measurement, stock groups and stock items
Find the stock summary:
Stock groups: 1. Magazine 2. Baby drinks 3. Cool drinks 4.dailynews paper 5. Hot drinks 6.
Stationeries and 7. Vegetables
Stock items:
Item Qty Rate Units
Boost 25 80 No.
Sports star 20 15 No.
Potato 260 30 Kgs
Star dust 20 25 No.
The Hindu 50
3.20
No.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Tomato 150 15 Kgs
Fanta 10 25 lit
Dinamalar 40 2. 50 No.
Coco 55 120 No.
Horlicks 60 70 No.
India today 10 10 No.
Lactogen 10 100 No.
MAINTAIN BILLWISE DETAILS
7) Create bill wise details from the following
1. Ravi commenced business with a capital of Rs 2,00,000
2. Purchased goods from kumar& Co Rs.15, 000 (Paid in three instalments within 5 days gap)
3. Purchased goods for cash Rs.8000
4. Sold goods to Ratna& co Rs. 20,000 amount to be paid in two instalment
5. Sold goods for cash for Rs .5000
6. Received cash from ratna& co Rs. 75000
7. Paid to kumar& co Rs. 7500
8. Sold goods for cash Rs.5000
CONSOLIDATION OF ACCOUNTS
8) Bharath Agencies-A Wholesaler Gives The Following Information:
Opening balances:
Capital: 20,00,000 cash at bank: 10,00,000
Cash in hand: 5,00,000 furniture: 5,00,000
Bharath agencies are dealing in stationeries. The selling prices are as follows;
Pen Rs 35 per dozen pencil Rs. 30 per dozen
Ink pens Rs 140 per dozen
The following transactions take on a particular date:
1. Purchased 100 dozens of pens from Ravana bros. @ Rs.25 per dozen for cash
2. Purchased 200 dozens of pencils from Gughan bros.@ Rs.21.50 per dozen for credit less discount
of Rs 100
3. Sold 10 dozens of pens to Dharma bros. For cash
4. Sold 10 dozens of pens to Bema bros for credit
5. Sold 50 dozens of pencils to Arjuna bros.
6. purchased from Ravana bros 50 dozens of ink pens @ Rs.120 and by cheque.
Prepare following statements using Ex-accounting packages:
• Stores ledger, Trading account, Income statement, Balance sheet
• Account summary (Ignore dates)
9) MEMO VOUCHER
An advance amount paid Rs 1500 given to sales executive for travelling. The actual expenses for
travelling expenses for the sales is Rs 500
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
10)CHEQUE PRINTING
Print a cheque: Company name on cheque: Wipro India Ltd.: name of the bank Indusind bank.
Width 168, height 76, starting location 116, distance from top 23.
11) INTEREST CALCULATIONS
Cash deposited in Scotia bank Rs 1,00,000
Sold goods to GaneshRs 25,000
31-12- cash deposited at Scotia bank Rs 50,000
Sold goods to Ganesh 50,000
Interest parameters rate 14% per 365 days year
12)Calculate Interest
Cash deposited in SBI 1, 00,000 Rs
1-12 purchased goods from suppliers Rs 20,000
Deposited in SBI Rs.50, 000
Purchased goods from suppliers Rs 40,000
Interest parameters rate 16% per 365 days year
13) Display the interest calculations for the period 1-4 to 31-12
Opening balance
Ram & Co Rs 25,000
Krishna traders Rs 20,000
Interest parameters rate 12% per 365 days year
Interest parameters rate 12% and 16% for sundry creditors per 365 days year
Purchased goods from Krishna for 25,000(credit period 45 days)
Sold goods to Ram for Rs. 50,000(credit period 30 days)
Paid to Krishna the amount plus interest
Received from Ram plus interest
14) Create stock items, stock groups, sales categories, godowns, units of measure.
Stock Category Group Go
down
Unit of
measure
Std
cost
Sell
Price
Op.
Qty
Total
Value
Inter
Celero
n
Processor Celeron Mumbai Nos 15,000 20,000 2 30,000
Intel
Premiu
m III
Processor Chennai Nos 20,000 25,000 3 60,000
Tally
Silver
Accounti
ng
Tally
ERP
Chennai Nos 20,000 22,500 5 1,00,000
Tally
gold
Accounti
ng
Tally
ERP
Chennai Nos 42,000 45,000 5 2,10,,000
400000
15. Using the above exercise create various vouchers including GST calculation for the following :
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
9/4/ Intel Pentium III (3 Nos) @ 25,000 delivered to Vijay & CO, from Madras Go down.
10/4/ 10 Nos of Intel Celeron @ 15000 per unit received from Jayaram and Co, and sent to Madras
Go down.
12/4/ 2Nos of Intel Premium III received from Vijay & CO, as it was not in a working position.
13/4/ 2Nos of Intel Celeron returned to Jayaram& Co from Madras Go down.
14/4/ Physical Stock verification shows Shortage of 1 No Intel Pentium III.
16) Create the following Inventory vouchers with data from any cost accounting book.
a. Purchase order b. Sales order
c. Rejection out d.Rejection in
e. Stock journal f. delivery note
g. Receipt note h. physical stock
17) In addition to the above mentioned lab exercises work out a problem from any advanced accountancy
book with a minimum of 20 transactions and generate the tally reports in full.
Books for References
1 A.K.Nandhini&K.K.Nandhini, “ Implementing Tally ERP 9”, BPB Publications ,2015
Related Online Contents
1 https://youtu.be/a-Ms3JNqy8g
2 https://youtu.be/w7II_j2bvtI
3 https://youtu.be/Db07hAYIsLs
4 https://www.youtube.com/watch?v=XCszfm-6nBY
Course Designed By:
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Third Semester
Page 30 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code INDIRECT TAXATION L T P C
Core/Elective/Supportive CORE 4 - 4
Pre-requisite Basic knowledge in Indirect tax Syllabus
Version 2020- 21
Course Objectives:
The main objectives of this course are to enable the students to :
1. Learn the features of indirect tax.
2. Provide an in depth study on the various provisions of GST and its registration
3. Understand interstate and intra state supply
4. Learn the procedure for filing of returns
5. Know about input tax credit
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the features of indirect tax K2
2 Understand the various provisions of GST and the procedure for registration K2
3 Analyse the procedure for interstate and intra state supply. K4
4 Discuss the procedure for filing of returns K6
5 Evaluate the input tax credit for a given situation K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction to Indirect Taxes 18 hrs
Special features of Indirect Taxes – Contribution to government revenues – Taxation under the
constitution – Cannons of Indirect Tax – Advantages and disadvantages of Indirect taxes –
Comparison of Direct and Indirect.
Unit:2 Introduction to GST 18 hours
Introduction to GST – Stages of evolution of GST-Amendment to Constitution - Administration of the
Act - Scope of GST –Definitions under CGST Act and IGST Act -GSTN - HSN Code - SAC code -
GST council – Structure, Power and Functions.
Unit:3 Registration 18 hours
Registration - Various modes of Registration – Cancellation- Books and records maintained- Inter state
and intra state supply-exempted and zero rate supply- mixed and composite supply.
Unit:4 Filing of Returns 18 hours
GST Business process returns- filing of returns –Electronic ledger
Unit:5 Assessment 18 hours
Input tax credit- Recovery- Assessment and Refunds.
Unit:6 Contemporary Issues
Webinars, Quiz, online Assignments etc.
Total Lecture hours 90 hrs
Page 31 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for Study
1 H.C.Mehrotra & V.P. Agarwal, “Indirect Taxes with GST”, Sahitya Bhawan Publications ,2019
2 Ashish Koolwal and Ritu Koolwal, Professional Guide to GST, Commercial Law Publishers India
Pvt. Ltd, 2018
Books for Reference
1 Ashok Batra, GST Law & Procedure, Wolters Kluwer, 2020 – 21
Related Online Contents
1 https://www.youtube.com/watch?v=jvlYeY5AaxI
2 https://www.youtube.com/watch?v=Rr5GJBmenB0
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 M M M L L
CO2 M M M M M
CO3 M M M M M
CO4 S S S S S
CO5 M M M M M
*S-Strong; M-Medium; L-Low
Page 32 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code INVESTMENT AND PORTFOLIO
MANAGEMENT L T P C
Core/Elective/Supportive CORE 4 - - 4
Pre-requisite Basic knowledge in securities Syllabus
Version 2020
Course Objectives:
The main objectives of this course are to enable the students to :
1.Provide an understanding about stock exchanges
2.Get an understanding about types of securities
3. Understand the fundamental and technical analysis
4.Gain an indepth knowledge about investment opportunities
5. Learn about capital gain and tax planning
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall various investment avenues and personal finance. K1&K2
2 Understand securities markets, regulation and its instruments K2
3 Examine the securities using fundamental and technical analysis K3&K6
4 Evaluate the risk and return of a particular portfolio. K4&K5
5. Understand the calculation of capital gain K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction 18- hours
Security markets; legal framework of security markets; organized stock exchanges; listing of securities;
trading and operational mechanism of stock exchanges; settlement and clearing; online trading;
Dematerialisation, Depositories and Depository participants; Credit rating services; Internet trading and
WAP enabled trading online surveillance; Trading practices on NSE and BSE
Unit:2 Types of securities 18- hours
Types of securities – equity based and debt based; derivatives, mutual funds. Concepts of risk and return;
valuation of securities – bond and equity valuation; different approaches to valuation; Estimation of net
asset value of mutual funds – valuation of option.
Unit:3 Security market analysis 18- hours
Security market analysis – fundamental analysis; economic industry and company analyses –
technical analysis – methods of technical analysis; trends, indicators and patterns – advance decline line,
RSI – market indices and moving averages – Dow theory and Random Walk Hypothesis.
Unit:4 Investment management 18- hours
Investment management – portfolio management – selection of portfolio – Markowitx
diversification – Investment and taxation – long-term and short-term capital gains – taxation of capital
gains – dividend taxation – interest taxation – tax saving ideas – tax free bonds. Portfolio theory and risk
management – calculation of risk and return of portfolios – problem
Unit:5 Investment and taxation 18- hours
Investment and taxation; tax on interest, dividend, and capital gains. Capital assets and capital gains;
indexation and calculation of capital gains; tax treatment of bonus shares and capital gains (short-term and
long-term capital gains); avoidance of tax and tax planning for investment.
Unit:6 Contemporary Issues
Webinars, Quiz, online Assignments etc
Total Lecture hours 90- hours
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for Study
1 V.A.Avadhani, “Security Analysis and Portfolio Management”, Himalaya Publishing House,
Mumbai, 2016 2 Punithavathy Pandian, “Security Analysis and Portfolio Management”, Vikas Publishing
House Pvt Ltd, New Delhi, 2013
Books for Reference
1 Francis and Archer, “Portfolio Management”, Prentice Hall of India, 2018
2 Machi Raju,s H.R.: Working of Stock Exchanges in India. Wiley Eastern Ltd. New Delhi. , 2017
Related Online Contents
1 https://www.youtube.com/watch?v=jAOWf4Zef2E
2 https://www.youtube.com/watch?v=ope5Y3Mrsaw
3 www.bseindia.com
4 www. nse-india.com
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M L
CO3 S S S M S
CO4 S S S M M
CO5 S M L S S
*S-Strong; M-Medium; L-Low
Page 34 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code MANAGEMENT ACCOUNTING L T P C
Core/Elective/Supportive CORE 5 - 5
Pre-requisite Basic understanding about financial statement Analysis Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to :
1 Know the concept and importance of management accounting.
2. Understand the usage of ratio analysis
3. Have an understanding about fund flow and cash flow statement.
4. learn the managerial applications of marginal costing
5. Prepare different budgets for different concern
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recollect the concept and importance of management accounting. K1
2 Classify and interpret different ratios for the given financial statement K2
3 Evaluate fund flow and cash flow statement K5
4 Apply relevant techniques of marginal costing for managerial decision
making K3
5. Analyze and adapt appropriate budgeting technique . K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Nature and Scope of Management Accounting 18- hours
Nature and scope of Management Accounting – Meaning – Nature – Scope – Functions – Objectives–
Importance–Limitations–Distinction between Financial Accounting and Management Accounting–
Relationship between cost and management Accounting–Tools and Techniques of Management Accounting –
Meaning and Process of financial statement Analysis and Interpretation.
Unit:2 Working Capital Management 18- hours
Ratio Analysis – Meaning – Advantages of Ratio Analysis – Limitations – Classification of Ratios –
Profitability – Turnover Ratios – Long-term Financial position – Working Capital Management – Meaning of
Working capital – Importance Determinants and Computation of Working capital – Forecast of working
capital Requirements.
Unit:3 Fund Flow statement 18- hours
Fund Flow statement – Meaning and concept of Funds and Flow of Funds – Importance or uses of Funds Flow
statements – Limitations – Schedule of changes in working capital – Preparation of Funds Flow statement –
Cash Flow statement – Comparison between Fund Flow statement and Cash Flow statement – Uses of Cash
Flow statement – Limitations – Preparation of Cash Flow Statement.
Unit:4 Marginal Costing 18- hours
Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient features – Advantages of
Marginal Costing – Limitations – Break-Even Analysis – Cost-volume-profit Analysis – Applications of
Marginal costing for Business Decision making.
Unit:5 Budgeting and Budgetary Control 18- hours
Budgeting and Budgetary control – Meaning- Definition – Objectives of Budgetary control – Essentials of
Budgetary control – Advantages – Limitations – Classification and Types of Budgets – Sales, Production,
Cost of Production, Purchase and Flexible Budgets – Cash Budget Standard costing and variance Analysis
(Material and Labour only) - Advantages and Limitations of standard costing
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 Contemporary Issues
Webinars, Quiz, online Assignments etc
Total Lecture hours 90- hours
Books for Study
1 Management Accounting - R.K.Sharma& Shashi k.Gupta, Kalyani Publishers- 2018
2 Management Accounting -S.N.Maheswari 2018
Books for Reference
1 Management Accounting - T.S.Reddy& Y Hari Prasad Reddy, Margham Publications, 2018
2 Management Accounting - Khan & Jain McGraw Hill India 2017
Related Online Contents
1 https://www.youtube.com/watch?v=MXhg1brAEdo
2 https://www.youtube.com/watch?v=wRRM0EWGBYU
3 https://www.youtube.com/watch?v=70h_MSyLVbs
4 https://www.youtube.com/watch?v=HIjjUO0KHz0
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S M L
CO3 S S S M S
CO4 S S S M M
CO5 S M L S S
*S-Strong; M-Medium; L-Low
Page 36 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code RESEARCH METHODOLOGY L T P C
Core/Elective/Supportive 4 - - 4
Pre-requisite Basic knowledge in research Syllabus
Version 2020-21
Course Objectives:
1. Develop an idea about various research designs and techniques.
2. Understand sampling techniques of research and its applications.
3. Emphasis the learners in application of appropriate tools in research.
4. Make the learners to understand the significance of testing of Hypothesis.
5. Lay a foundation to become familiar in preparing research report.. Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Apply quantitative and / or qualitative research techniques to business and
management problems / issues
K3
2 Adapt relevant sampling technique for a proposed research K6
3 Apply relevant statistical tools for the given data K3
4 Elaborate the testing of hypothesis K6
5 Develop a research report with interpretation K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Research Methodology 18 hrs
Research methodology: concepts of research: pure research and applied research; social science research;
research design – exploratory research, descriptive research and diagnostic research, action research and
experimental research. Case study.
Unit:2 Sampling 18 hours
Surveys: Census and sample survey; sample design- probability sampling and non-probability sampling;
merits and demerits; sample size; sampling and non-sampling error.
Unit:3 Planning a Research 18 hours
Planning a research: selection of problem; setting objectives; formulation of problem; hypothesis; study
variables; measurement of variables; research plan
Unit:4 Collection of Data 18 hours
Collection of data: primary and secondary data; sources of secondary data; methods of collecting primary
data – observation, experimentation, simulation, interviewing, mail survey, projective techniques,
sociometry, focus group discussion and content analysis. Tools for data collection – schedule and
questionnaire; measurement scales; pilot study and pre-testing questionnaire. Nature of field work; field
work; field administration; Editing, classification and codification of data. Tools for statistical analysis
Unit:5 Report Writing 18 hours
Report writing – types of reports; planning report writing; research report format; documentation – footnotes
and bibliography; writing the report and typing the report
Unit:6 Contemporary Issues
Webinars, Quiz, online Assignments etc
Total Lecture hours 90 hours
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Books for Study
1 Krishnaswami O.R.: “Methodology of Researchin Social Sciences”, Himalaya Publishing,
Mumbai, 2015 2 Suresh Gupta: Research Methodology, Deep and Deep Publications, New Delhi, 2014
Books for Reference
1 Kothari, C.R.: Research Methodology, Weshwa Prakashan, New Delhi, , 2014 2 Tripadhi, P.C.: A Text Book of Research Methodology in Social Sciences, Sultan Chand, New
Delhi, 2015 3
Related Online Contents
1 https://link.springer.com/article/10.1057/dddmp.2011.23
2 https://www.ncbi.nlm.nih.gov/books/NBK326976/
3 https://instr.iastate.libguides.com/c.php?g=49332&p=318069
COs PO1 PO2 PO3 PO4 PO5
CO1 S M L M S
CO2 S S S M M
CO3 S S S M M
CO4 S S S M L
CO5 S M L S M
*S-Strong; M-Medium; L-Low
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Fourth Semester
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Course code E - COMMERCE L T P C
Core/Elective/Supportive 4 - - 4
Pre-requisite Basic knowledge of research Syllabus
Version 2020
Course Objectives:
The main objectives of this course are to enable the students to
1. Learn the concepts of e-commerce.
2. Provide an in depth study of the evolution of e-commerce.
3. Understand the concept of network infrastructure.
4. Understand about hardware and software.
5.Know about Search Engines ,Directory Services and cyber law
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the concept of e-commerce. K1
2 Explain the provisions of e-commerce. K2
3 Analyse the network infrastructure. K4
4 Understand and analyze hardware and software. K3&K6
5 Explain search engines ,directory Services and provisions of cyber law K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction To E Commerce 18 hrs
Introduction to E-commerce: Introduction, E-commerce or Electronic Commerce- An Overview,
Electronic Commerce – Cutting edge, Electronic Commerce Framework
Unit:2 Evolution of Ecommerce 18 hours
Evolution of E-commerce: Introduction, History of Electronic Commerce, Advantages and
Disadvantage of E-commerce, Roadmap of e-commerce in India
Unit:3 Network Infrastructure 18 hours
Network Infrastructure: Introduction, Network Infrastructure- An Overview, The Internet Hierarchy,
Basic Blocks of e-commerce, Networks layers & TCP/IP protocols, The Advantages of Internet, World
Wide Web
Unit:4 Future of Internet 18 hours
Future of Internet commerce – Hardware and Software, Trends – Information and application trends
Unit:5 Search Engines 18 hours
Search Engines and Directory Services: Information Directories – Internet Advertising- Cyber Law-
Introduction- Concept of Cyberspace
Unit:6 Contemporary Issues
Webinars, Quiz, online Assignments etc
Total Lecture hours 90 hours
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for Study
1 Bharat Bhasker, “Electronic Commerce: Framework, Technologies and Applications”, Tata
McGraw Hill Publishing Company Limited, 2018.
2 Ravi Kalakotoa & Andrew B. Whinston, “Frontiers of Electronic Commerce”,
Addison-Wesley – An Imprint of Pearson Education, United States.
Books for Reference
1 Suresh T.Viswanathan, “The Indian Cyber Law”, Bharat Law House, New Delhi.
Related Online Contents
1 https://www.youtube.com/watch?v=ESgMUiqNnXU
2 https://www.youtube.com/watch?v=kXJX-_PeYU0
3 https://www.youtube.com/watch?v=5aNpnz8hhTs
COs PO1 PO2 PO3 PO4 PO5
CO1 S M L M S
CO2 S S S M M
CO3 S S S M M
CO4 S S S M L
CO5 S M L S M
*S-Strong; M-Medium; L-Low
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code VISUAL BASIC L T P C
Core/Elective/Supportive CORE 4 - 4
Pre-requisite Basic understanding about visual Basic components Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to :
1. Learn about different forms and properties in VB
2. Understand about Intrinsic Controls
3. Understand various data types and control flow statements
4. Gain expert knowledge about database.
5. Learn about different type of tables and report
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall various forms in VB K1
2 Understand different type of intrinsic controls K2
3 Build a programme using control flow statements K5
4 Demonstrate a programme using ADODC K6
5 Evaluate and design different tables and report K5&K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create
Unit:1 Introduction 18- hours
First steps with Microsoft VB6: Integrated Development Environment - First program in VB -Introduction
to forms: Common properties, methods and events.
Unit:2 Intrinsic Controls 18- hours
Intrinsic Controls: Text box controls, Label and frame controls, command button, check box and option
button controls, list box and combo controls, picture and image controls, drive list box, dir-list box and file
list box controls and other controls, control arrays.
Unit:3 Variables 18- hours
Variables & Procedures: Scope & Lifetime of variables, native data types, aggregate data types - Arrays-VB
for application and VB libraries: Control flow, Working with numbers, Strings, Date and Time.
Unit:4 Data Bases 18- hours
Databases: Data access SAGA, VB Data Base Tools, ADO Data Binding, Data Environment designer, crash
course in SQL. Database Programming: ADO at work-setting up a connection, Processing data.
Unit:5 Tables And Reports 18- hours
Tables and Reports-Datagrid control, Flexgrid control, Data Report - Data Report Designer.
Unit:6 Contemporary Issues
Webinars, Quiz, online Assignments etc
Total Lecture hours 90- hours
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for Study
1 Visual Basic 6 Programming, Black Book-Steven Holzner, Dreamtech Press Publisher, New
Delhi, 2015
2 Visual Basic 6 – How to Program, H.M.Deitel., P.J.Deital and T.R.Nieto, 2014
Books for Reference
1 Programming Microsoft Visual Basic- Francesco Balenda, WP Publications and Distributors,
2013
2 Visual Basic 6-Gary Cornell, TataMcGraw Hill Publishing Compnay Ltd, 2012
Related Online Contents
1 https://www.youtube.com/watch?v=gcFHyVYdeFU
2 https://www.youtube.com/watch?v=3FkWddODLno
3 https://www.youtube.com/watch?v=dyrdG3ExZvA
Course Designed By:
COs PO1 PO2 PO3 PO4 PO5
CO1 M M M L L
CO2 M M M M M
CO3 M M M M M
CO4 S S S S S
CO5 M M M M M
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code INSURANCE AND RISK MANAGEMENT L T P C
Core/Elective/Supportive CORE 4 - - 4
Pre-requisite Basic understanding about insurance and risk
management
Syllabus
Version 2020-21
Course Objectives:
1.Learn about Risk and diversification of Risk
2.Imbibe knowledge on risk reduction
3 Understand the tools used in Corporate Risk Management
4.Learn the principles related to Insurance
5.Have an understanding about the role of IRDA
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the concept of Risk K1
2 Evaluate the provisions relating to Risk Aversion K5
3 Analyse the tools used in Corporate Risk Management K3
4 Evaluate the principles of Insurance K5
5 Evaluate the role of IRDA K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Risk Management 18- hours
Understanding Risk: Types of risk – Risk management - Objectives - Risk identification and
measurement - Pooling arrangements and diversification of risk.
Unit:2 Risk Aversion 18- hours
Risk aversion and demand for insurance – By individuals- By corporations- Insurability of risk-
contractual provisions- Legal doctrine- - Loss control –Risk retention and reduction decisions.
Unit:3 Corporate Risk Management 18- hours
Analytical tools used in corporate risk management -– products liability – Environmental liability –
Directors and Officers liability-Issues in liability risk and management.
Unit:4 Principles Of Insurance 18- hours
Definition of Insurance – Insurable risk – Principles of insurance – Kinds of insurance – Costs and
benefits of insurance – Pooling in insurance – Factors that limit the insurability of risk –
Reinsurance.
Unit:5 Insurance Business 18- hours
Insurance business in India – Framework of insurance business – Privatization of insurance business
– Insurance Regulatory and Development Authority (IRDA) – Govt. Policy on insurance sector.
Unit:6 Contemporary Issues
Webinars, Quiz, online Assignments etc
Total Lecture hours 90- hours
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Books for Study
1 Dr. P.K.Gupta, “Insurance and Risk Management”, Himalaya Publishing House, Mumbai, first
edition 2016. 2 Alka Mittal and S.L Gupta, “Principles of Insurance and Risk Management”, S.Chand & Sons
Publisher, New Delhi, 1 January 2013.
Books for Reference
1 Nalini Prava Tripathy and Prabir Pai, “Insurance – Theory and Practice”, Prentice Hall Pvt Ltd,
New Delhi,2005. 2 Mark S. Dorfman, “Introduction to Risk Management and Insurance”, Prentice Hall Pvt Ltd,
New Delhi, 2005. Related Online Contents
1 https://onlinelibrary.wiley.com/journal/15396975
2 https://www.irmi.com/
Course Designed By:
COs PO1 PO2 PO3 PO4 PO5
CO1 M M M L L
CO2 M M M M M
CO3 M M M M M
CO4 S S S S S
CO5 M M M M M
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Elective
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code SERVICES MARKETING L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on service Marketing Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to:
1.Understand the concepts of service sector
2.Learn about customers expectation in service marketing
3.Give an understanding about marketing mix for services
4.Learn about key services marketing
5.Know about measurement of service quality
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Explain the classification of services K2
2 Analyse the customers expectation in service marketing K4
3 Understand the concept of marketing mix for services K2
4 Evaluate the various services marketing K4
5 Apply the provisions for measuring service quality K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction to Services 18 hours
Services: - Meaning and definition of services – Importance of services in Indian Environment –
Classification of services – Characteristic features of services – Growth of the service sector –
Economic policy on services – Differences between goods and services.
Unit:2 Service Marketing 18 hours
Service Marketing: - Concept – Significance – Customer's expectation in Service Marketing –
Managing demand and supply in service business.
Unit:3 Marketing Mix 18 hours
Marketing Mix for Services – Marketing mix of selected services: - Personal care Marketing –
Entertainment Marketing – Education Marketing – Communication Marketing – Electricity
Marketing.
Unit:4 Banking Services 18- hours
Key Services Marketing:- Banking services – Insurance services – Transport services – Tourism
services – Hotel services- Consultancy services – Hospital services - Market segmentation.
Unit:5 Service Quality 16 hours
Service Quality: - Introduction – Measurement of Service Quality – Scope of Service Quality – Tools
for achieving Service Quality – Causes of Service Quality – Problems – Principles guiding improving
of service quality.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 Contemporary Issues 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 Services Marketing - P.N. Reddy, H.R. Appannaiah, S. Anil Kumar, Nirmala, Himalaya
Publishing House, 2017
2 Services Marketing - S.M. Jha, Himalaya Publishing House, 2010
Books for References
1 Services Marketing - Dr.S. Shajahan, Himalaya Publishers, 2018
2 Services Marketing – Dr. P . Natarajan, Margham Publications, 2017
Related Online Contents
1 https://youtu.be/GhFpvXsmBXY
2 https://youtu.be/MnsVEKEqVoM
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 S M M M L
CO2 M S M S S
CO3 S S S S S
CO4 M S S L M
CO5 S M S M S
*S-Strong; M-Medium; L-Low
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code MARKETING OF FINANCIAL SERVICES L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on Financial Services Syllabus
Version 2020-21
The main objectives of this course are to enable the students to
1. Develop and expand knowledge in the overall financial markets
2. Understand the functions of stock exchange
3. Be familiar with the credit cards and bancassurance
4. Understand the need for insurance services
5. Gain knowledge about real estate industry
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the functions of financial markets and its reforms K1
2 Explain the functions of stock exchange K2
3 List out the features of plastic cards and bancassurance K1
4 Evaluate the performance of insurance industry K5
5 Analyse the benefits of real estate industry K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Financial Market 18 hours
Financial Market in India – Financial Sector Reforms – Money Market – Capital Market – Bond Market
– Types of Bonds.
Unit:2 Stock Exchange 18 hours
Stock Exchanges – Objectives of NSE – Bombay Stock Exchange (BSE) –OTCEI.
Unit:3 Cards 18 hours
Plastic cards – Types of Card – Current Trends in Credit Card Industry – Benefits of Plastic Cards –
Disadvantages of Plastic Cards. Bancassurance – Benefits of Bancassurance – Distribution Channels in
Bancassurance – Success of Bancassurance.
Unit:4 Insurance Services 18- hours
Insurance Services – Insurance Sector Reforms – Types of Insurance Companies – Need of Insurance –
Types of Insurance Policies – Role of Life Insurance.
Unit:5 Real Estate Industry 16 hours
Real Estate Industry – Concept – Classification – Benefit of Real Estate Investment – Developments in
the Indian Real Estate Markets. Securitization: Mechanism of Securitization – Advantages of
Securitization – Securitization in India
Unit:6 Contemporary Issues 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for Study
1 Marketing of financial services, Dhanajay Bapat, Biztantra Publications-2016
2 Financial Institutions and Markets - L.M.Bole,McGraw HillIndia- 2010
Books for References
1 Financial Markets & Institutions – Gorden and Natarajan, Himalaya Publishers ,2018
Related Online Contents
1 https://youtu.be/MsPgw4FodgE 2 https://youtu.be/qSPDtYWIKVU 3 https://youtu.be/-qvrRRTBYAk Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 M S S M M
CO2 S M L M S
CO3 M S S S L
CO4 M M S S S
CO5 S S M M S
*S-Strong; M-Medium; L-Low
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code MARKETING OF HEALTH SERVICES L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on Health services Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to
1. Understand about service quality model
2. Learn about hospital services
3. Have an understanding about marketing mix
4. Gain knowledge about online health services
5. Learn about health promotion agencies
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the marketing plans for services and strategy formulation K2
2 Have an understanding about how to select health care professionals K2
3 Analyse marketing mix for hospitals K4
4 Evaluate the procedure involved in online health services K5
5 Analyse the health promotion agencies K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 MARKETING PLANS 18 hours
Marketing plans for services: process, strategy formulation, resource allocation and monitoring
services communications- customer focused services- service quality- SERV QUAL model.
Unit:2 HOSPITAL SERVICES 18 hours
Hospital services- Selecting Health Care Professionals- Emerging trends in Medicare Marketing
Medicare – Thrust areas for Medicare services.
Unit:3 MARKETING MIX 18 hours
Marketing Mix for Hospitals- Product Mix- Promotion Mix- Price Mix- Place Mix -Strategic
Marketing for Hospitals.
Unit:4 ONLINE HEALTH SERVICES 18 hours
Online Health Services- Organization of Online Health Care Business- On-line Marketing and On-line
financial & clinical transaction.
Unit:5 LEGAL SYSTEM 16 hours
Legal system: Consumer Rights & Protection, medicine safety rules- Food & Nutrition Security in
India - Health Promotion Agencies.
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Unit:6 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 Marketing of Health Services, Richard .K. Thomas, Kindle edition, 2018
2
Books for References
1 Marketing for Health services: A framework for communications, evaluation & Total Quality
Management : Rod Sheaff, 2015
Related Online Contents
1 www.courseerra.org
2 www.edx.org
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 S M M M S
CO2 L M S S M
CO3 M S S M L
CO4 M S S S M
CO5 S S M S S
*S-Strong; M-Medium; L-Low
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code TRAVEL AND HOSPITALITY SERVICES L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on hospitality services Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to :
1.Understand the elements of tourism
2.Obtain knowledge about tourism marketing
3.Learn about the marketing mix for tourism
4.Gain knowledge on hospitality services
5.Gain on understanding about market information for hotels
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Spell out the features and classification of tourism K1
2 Analyse the market segmentation for tourism K4
3 Evaluate various tourism mix K5
4 Understand the classification of hospitality services K1
5 Evaluate the behavioural profile of users K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Nature of tourism 18 hours
Tourism: Concept- Nature of Tourism: Significance of Tourism – Classification – Tourism in India –
Future of Tourism – Basic and Geographical Components of Tourism – Definitions of Tourist and Foreign
Tourist – Elements of Tourism.
Unit:2 Tourism marketing 18 hours
India – A Tourist Destination- Tourism Marketing: the concept – users of Tourism Services – Product
Planning and Development – Market Segmentation for Tourism – Marketing Information System for
Tourism
Unit:3 Marketing mix 18 hours
Marketing Mix for Tourism – the Product Mix – Promotion Mix – Price Mix – the Place Mix – the people
– Tourism Marketing in Indian Perspective.
Unit:4 Hospitality services 18- hours
Hospitality Services: Hotels – classification of Hotels by physical characteristics – classification of hotels
by price level.
16 hours
Unit:5 Product planning and development
Behavioural profile of users – Market Information System for Hotels – Product Planning and Development
– Marketing Mix for Hotels – Hotel Marketing in Indian Perspective.
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Unit:6 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 Tourism and Travel Management – Bishwanath Ghosh, Vikas Publishing House,2017
2 International Tourism Management – A.K. Bhatia, Sterling Publishers,2016
Books for References
1 Travel and tourism Management, Prakash Talwar, Isha Publishers
Related Online Contents
1 https://youtu.be/MsPgw4FodgE
2 https://youtu.be/qSPDtYWIKVU
3 https://youtu.be/-qvrRRTBYAk
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 M S S S M
CO2 S S M M L
CO3 M L S S S
CO4 S S M M S
CO5 M S S M M
*S-Strong; M-Medium; L-Low
Page 54 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code FINANCIAL MARKETS AND INSTITUTIONS L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on Financial market and Institutions Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to
1. Understand the overview of Indian Financial System
2. Learn about the functions of capital market
3. Gain an understanding about financial services institutions
4. Get an idea about credit rating agencies
5. Learn about NHB and NABARD
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall various financial market instruments K1
2 Understand about capital market instruments K2
3 Evaluate the performance of various financial institutions K5
4 Analyse the performance of companies K4
5 Examine the functions of NHB and NABARD K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction 18 hours
Financial Markets – An Overview – Money Market – Call Money Market – Commercial Paper
Market – Commercial Bill Market – Certificate of Deposit (CD) Market – Treasury Bill Market –
Government or Gilt-edged Securities Market.
Unit:2 Capital Market 18 hours
Capital Market–An Overview – Capital Market Instruments – Capital Market Reforms – New Issue
Market(NIM) – Dept Market – Foreign Exchange Market – Derivatives Market.
Unit:3 Financial Services 18 hours
Financial Services Institutions – Clearing corporation of India Limited (CCIL) – Credit Rating and
Information Services of India Limited (CRISIL) – Discount and Finance House of India Limited
(DFHIL).
Unit:4 Investment Information 18- hours
Investment Information and Credit Rating Agency of India Limited (Icra) – Over the Counter
Exchange of India (OTCEI) – National Securities Depository Limited (NSDL) – Securities Trading
Corporation of India Limited (STCI).
Unit:5 Financial Institutions 16 hours
Financial Institutions – Money Market Institutions – Capital Market Institutions – National Housing
Bank–Functions and working – Export-Import(EXIM) Bank of India – NABARD.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 Financial Institutions and Markets, L.M.Bhole, Tata McGraw – Hill Publishing Co.,Ltd.2017
2 Financial Instruments and Services, Nalini Prava Tripathy, Prentice Hall of India. 2016
3 Financial Markets and Institutions, S. Gurusamy, Vijay Nicole Imprints (P) Ltd., 2018
Books for References
1 Financial Services: M.Y.Khan, Tata Mc Graw-Hill Publishing Co., Ltd. 2016
2 Financial Services: Dr.D.Joseph Anbarasu & Others, Sultan Chand & Sons. 2015
Related Online Contents
1 https://youtu.be/pY3WeLwGT4s
2 https://youtu.be/MsPgw4FodgE
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 S M M S S
CO2 S S M L M
CO3 M S S S M
CO4 S S S M L
CO5 M S S M S
*S-Strong; M-Medium; L-Low
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code INDIAN STOCK EXCHANGES L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on Indian stock exchange Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to
1.Understand the functions of stock exchange
2.Acquire knowledge in stock exchange regulatory frame work
3.Learn the difference between speculation and gambling
4.Learn the provisions of The securities contract regulation act 1956 and the functions of SEBI
5. Have an understanding about IPO
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the functions of SEBI K1
2 Analyse the stock exchange regulatory framework K4
3 Evaluate the difference between speculation and gambling K5
4 Understand the provisions of the securities contract regulation Act K2
5 Illustrate the IPO process K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Stock Exchange 18 hours
Stock Exchange-Meaning and Functions – World's Stock Exchanges – Indian Stock Exchanges-Origin
and Growth - Organisation Structure-Mode of Organisation-Membership-Stock Exchange Traders –
Stock Exchange Trading-Jobbers Vs. Brokers-Stock Exchange Dealings Trading of Securities.
Unit:2 Stock Exchange Regulatory Framework 18 hours
Stock Exchange Regulatory Framework-Under the SEBI Act, BSCC Act, Defence of India Rule,
Capital Issues Control Act 1947, Securities Contract Act 1956, Securities Contracts Rules 1957 –
Profile of Indian Stock Exchanges-BSE,NSE, etc., - Restructuring Indian Stock Exchanges-
Demutualization.
Unit:3 Listing 18 hours
Listing-Meaning, Characteristics, Steps, Legal provisions, Benefits, Consequences of Non-Listing –
Delisting – Insider Trading – Speculation- Speculation Vs. Gambling-Investors Vs Speculators –
Investor Protection.
Unit:4 SEBI and its Functions 18- hours
The Securities Contracts (Regulation) Act, 1956-Important provisions – SEBI-Functions and working.
Unit:5 IPO 16 hours
Internet Stock Trading-Meaning and features-Current Scenario-Regulating Internet Stock Trading-
IPOs on the Internet-e-IPO – E-commerce Act and Internet Stock Trading – Stock Index Futures.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 Financial Services and Markets: Dr.S.Gurusamy, Vijay Nicole Imprints (P) Ltd, 2017
2 Financial Services: M.Y.Khan, Tata Mc Graw-Hill Publishing Company Limited. 2016
3 Financial Services: Dr.D.Joseph Anbarasu & Others, Sultan Chand & Sons.2015
Books for References
1 . Financial Institutions and Markets, L.M.Bhole, Tata McGraw – Hill Publishing Company
Limited. 2016
2 Financial Institutions and Markets – Gorden and Nataraj, 2019
3
Related Online Contents
1 www.udemy.com
2 https://youtu.be/-MveJRIDdgU
3 www.nscindia.com
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 M S S M S
CO2 M S S M M
CO3 S S L M S
CO4 M M S S M
CO5 M L S S M
*S-Strong; M-Medium; L-Low
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code FUTURES AND OPTIONS L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on Derivate market Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to:
1.Provide an understanding on derivatives market
2.Learn about index derivatives
3.Understand the concept of forward market
4.Equip with pay off, hedging and speculations
5.Have an understanding about commodity market
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Remember concepts and market mechanics of different types of
financial derivatives
K1
2 Understand the concept of index derivatives K2
3 Differentiate between future and forward contract K4
4 Evaluate the hedging and speculation process K5
5 Discuss about commodity market K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction 18 hours
Introduction to Derivatives – Definition of derivatives products – participants in derivatives market,
economic forever of derivatives market.
Unit:2 Derivatives 18 hours
Index Derivatives – Index number – economic significance of index movements – types of Indices –
desirable attributes of an index – Derivatives in Nifty and Sensex.
Unit:3 Forward contracts 18 hours
Forward contracts - Limitations of forward markets – futures – Distinction between Future and
Forward contracts – Futures terminitory .Options – Options terminitory - Call options and Put option.
Unit:4 Pay off for buyer 18 hours
Pay off for buyer (long futures ) of futures – pay off for seller ( short futures ) of futures – Hedging,
speculation and arbitrage – Options pay off – pay off profit for buyer of call options – pay off profit
for writer of call options. Hedging and speculation in options.
Unit:5 Commodity Markets 16 hours
Evolution of Commodity Markets – Commodity markets in India – Newyork Mercantile Exchange-
London Metal Exchange , Chicago Board of Trades –Tokyo Commodity Exchange, Chicago
Mercantile Exchange.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 Financial Services and Markets : Dr.S.Gurusamy, Vijay Nicole Imprints (P) Ltd, 2016
2 Financial Services : M.Y.Khan, Tata Mc Graw-Hill Publishing Company Limited. 2017
3 .Financial Services : Dr.D.Joseph Anbarasu & Others, Sultan Chand & Sons. 2018
Books for References
1 The Financial and Analysis of Capital : A.J. Merrett, Allen Ykes projects 2016
2 Financial Management : P.V. Kulkarni & B.G. Sathya Prasad 2019
3 Financial Management : M.Y. Khan & P.K. Jain 2018
Related Online Contents 1 www.udemy.com
2 https://youtu.be/-MveJRIDdgU
3 www.nscindia.com
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M S S M M
CO2 S S M M L
CO3 M S S L S
CO4 M M S S M
CO5 M S S S S
*S-Strong; M-Medium; L-Low
-
Page 60 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code FUNDAMENTAL AND TECHNICAL ANALYSIS L T P C
Core/Elective/Supportive ELECTIVE 4 - - 4
Pre-requisite Basic knowledge on Derivate market Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to
1. Learn the importance of risk return analysis
2. Understand the indices of NSE and BSE
3. Gain knowledge on industry analysis
4. Have an indepth knowledge on theories in technical analysis
5. Learn about moving average
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Evaluate risk and return analysis for a given portfolio K5
2 Analyse the performance of stock exchanges K4
3 Evaluate securities by measuring the intrinsic value of stock K5
4 Discuss the theories related to technical analysis K6
5 Apply and analyse moving average techniques K3&K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction 18 hours
Investment - meaning – importance – security analysis – risk and return – various approaches to security
valuation.
Unit:2 Fundamentals analysis 18 hours
Fundamentals analysis – meaning – Market analysis – Indices of NSE and BSE
Unit:3 Industry analysis 18 hours
Industry analysis – meaning – methods - Company analysis – meaning – methods.
Unit:4 Technical analysis 18 hours
Technical analysis – meaning – Dow Theory – Elliot Wave Theory
Unit:5 Moving Averages 16 hours
Moving Averages – Charts – Moving Average Convergence Divergence (MACD) -Relative strengths.
Unit:6 Contemporary Issues 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 S.Kevin “Security Analysis and Portfolio Management” PHI Learning Pvt Ltd, New Delhi, 2010
2 Prasanna Chandra, Investment Analysis and Portfolio Management”, Tata McGraw Hill Publishing
Company Ltd, New Delhi, 2017
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Books for References
1 V.A.Avadhani, “Security Analysis and Portfolio Management”, Himalaya Publishing House,
Mumbai, 2016
2 Punithavathy Pandian, “Security Analysis and Portfolio Management”, Vikas Publishing House
Pvt Ltd, New Delhi, 2013
Related Online Contents
1 www.tradingcompus.in
2 Learn.tradimo.com
3 www.mooclist.com
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S M M
CO2 M M S L M
CO3 M S S M S
CO4 M L S S M
CO5 S S M S M
*S-Strong; M-Medium; L-Low
Page 62 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code PRINCIPLES OF INTERNATIONAL TRADE L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on International trade Syllabus Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to
1. Learn about the importance of international trade
2. Gain knowledge on international commodity agreements
3. Gain an understanding on trade barriers
4. To learn about international investment
5. Learn about Multi National Corporations Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the importance of international trade K2
2 Evaluate the factors influencing international trade K5
3 Understand the trade barriers and its impact K2
4 Evaluate the international investment opportunities K5
5 Discuss the funcions of MNC’s K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction 18 hours
The global Economy – Perspective on the theory of International Trade – The importance of
International trade – Counter Trade – Forms of Counter Trade – Reasons for Growth of Counter Trade
– Global Trade and Developing Countries.
Unit:2 International commodity Agreements 18 hours
International commodity Agreements – Quota agreements, Buffer stock Agreements – Carts – State
Trading – Bilateral and Multilateral contracts. Gains from Trade – Terms of Trade – Factors
influencing the terms of trade.
Unit:3 Tariff 18 hours
Tariff – Meaning – Tariffs, Taxes and Distortions – Imports Tariffs and Export Taxes – Export
Subsidies – Arguments for free Trade – Arguments for protection – Demerits of protection – Trade
barriers.
Unit:4 International Investments 18 hours
International Investments – Types of Foreign Investment – significance of Foreign Investments –
Limitations and Dangerous of Foreign Capital – Factors affecting International Investment – Foreign
Investment by Indian companies.
Unit:5 Multinational 16 hours
Multinational Corporation – Definition and Meaning – Importance of MNCS – benefits of MNCs –
Criticism – Globalizations – Meaning – stages – Essential conditions for Globalization – Implications
and Importance of Globalization – Benefits – Obstacles to Globalization in India – Factors favoring
Globalization.
Page 63 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 International Trade and Export Management – Francis Cherunilam ,Himalaya Publishing
House,2015
Books for References
1 International Business – Francis Cherunilam,PHI Publishers, 2016
Related Online Contents
1 http://epgp.inflibnet.ac.in.
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 M S S M S
CO2 S S M M S
CO3 M S S L M
CO4 M S S M S
CO5 S S L M S
*S-Strong; M-Medium; L-Low
Page 64 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code EXPORT AND IMPORT PROCEDURE L T P C
Core/Elective/Supportive ELECTIVE 3 - 3
Pre-requisite Basic knowledge on EXIM Syllabus Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to
1.Learn the export and import trade procedure
2.Know the functions of export and import promotion council
3.Learn the role of export and import consultancy
4.Give an understanding about the export and import warehousing
5.Learn the custom practice while importing
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the export and import licensing procedure K1
2 Understand the functions of export and import promotion council K2
3 Analyse the customs procedure K4
4 Evaluate the trading procedure K5
5 Apply the export and import procedure for the given project K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Introduction To Export 18 hours
Exports – Recent measures to boost Country's Exports – Rules for successful exporting –
Preliminaries for starting export business – Deemed exports and its benefits – Finance for Exports.
Unit:2 Registration Of Exports 18 hours
Different Categories of exporters - Registration of Exports – Appointing Overseas agents – Obtaining
an export license – Arranging finance for exports – Packing goods for exports – Marketing goods for
export.
Unit:3 Excise Procedure 18 hours
Excise procedure – Insuring goods against Marine risks – Preparing export documents – Institutional
support for Exports – Compulsory quality control and pre-shipment Inspection – Labeling – Shipping
and customs clearance of goods.
Unit:4 Trade Law 18 hours
Import Trade law in India – Preliminaries for starting Import Business – Registration of Importers –
arranging finance for Import – Arranging letter of Credit for Imports – Balance of Payments –
Liberalization of Imports.
Unit:5 Import Documents 16 hours
Import Documents and RB's directives for making payment for Imports – Customs clearance of
Imported Goods and payments of customs Duty – Imports under special schemes.
Page 65 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 Contemporary Issues
2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 Export Management,PremKumar, Anmol publications Pvt. Ltd 2017
2 Export Import Management, Justin Paul, Oxford Publishers, 2016
Books for References
1 A Guide on Export Policy, Procedure and Documentation – M.I.Mahajan – Snow white
publications 2015
Related Online Contents
1 https://youtu.be/O0zs6CH-IPc
2 https://youtu.be/RyiWM0s_7K0
3 https://youtu.be/gjP0mI7pkgk
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 M S S M L
CO2 M S S S M
CO3 M M S S L
CO4 S S M S S
CO5 S M S S M
*S-Strong; M-Medium; L-Low
Page 66 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code INSTITUTIONS FACILITATING INTERNATIONAL
TRADE L T P C
Core/Elective/Supportive ELECTIVE 4 - - 4
Pre-requisite Basic knowledge on international trade Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to
1. Acquire knowledge about EPC
2. Develop an understanding in the role of financial institutions in export finance
3. Imbibe knowledge about the functions of WTO
4. Understand about the international financial institutions
5. Gain knowledge on international development institutions
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the functions of EPC K1
2 Understand the role of financial institutions in export finance K2
3 Analyse the functions of WTO K4
4 Explain the functions of international financial institutions K5
5 Discuss the functions of international development institutions K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Export promotion 18 hours
Export promotion in India-Department of Commerce- Functional divisions- Advisory bodies
Commodity organizations-Export promotion councils (EPCs)- Commodity Boards- Autonomous
bodies- Service Institutions and organizations-Government trading organizations-State trading
corporations- Major STC‟s in India- State export –Promotion agencies- Impediments in export
promotion.
Unit:2 Role of RBI 18 hours
Role of RBI in export finance –Role of commercial banks-Small Industrial Development Bank of
India (SIDBI) - Objectives-Schemes-Export and Import bank of India (EXIM) - Objectives-
Functions-Export Credit Guarantee Corporation of India (ECGC) – Functions – Special functions of
ECGC.
Unit:3 WTO 18 hours
World Trade Organization – GATT – Objectives-Evolution of WTO-Functions- Principles of WTO-
Organization structure- WTO agreements-GATS-TRIMS-TRIPS-Objectives of IPRS benefits-
Limitations-Procedure of dispute settlement –WTO and anti dumping measures Evaluation of WTO-
drawbacks/Criticisms.
Unit:4 IMF 18 hours
International Monetary Fund (IMF)-Objectives- Organization and management- Resources Financing
facilities- Conditions on borrowers- Special drawing rights-World Bank-Purpose Organization
structure- Guiding principle- Leading programs.
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:5 IDA 16 hours
International Development Association (IDA)-Objectives-Memberships – Loan assistance
International Financial Corporation (IFC)- Objectives-Main features- Asian Development
Bank(ADB)- Objectives-UNCTAD-Functions-Basic principles- International trade centre.
Unit:6 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 International Business (Text & cases) : Francis cherunilam,Himalaya Publishing House- 2016
2 International Business (Text & cases) : P. Subba Rao, Himalaya Publishing House- 2016
Books for References
1 International Business Environment : Francis cherunilam,Himalaya Publishing House-2016
2 Export Marketing : Achaya and Jain, Himalaya Publishing House 2013
3 Export Marketing : B.S. Rathor & J.S. Rathor , Himalaya Publishing House,2018
Related Online Contents
1 NPTEL
2 SWAMYAM /MOOCs
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 M S S M M
CO2 S S M L M
CO3 S S S M S
CO4 S S M M L
CO5 S M M S M
*S-Strong; M-Medium; L-Low
Page 68 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code INDIA’S INTERNATIONAL TRADE L T P C
Core/Elective/Supportive ELECTIVE 3 - - 3
Pre-requisite Basic knowledge on export market Syllabus Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to
.1.Acquire knowledge in Foreign Trade policy
2.Develop an understanding on foreign exchange control regulations
3.Learn about India’s Export trade
4.Understand about IPR
5. Gain knowledge on major problems in Export sector.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the features of foreign trade policy K1
2 Explain the foreign exchange regulations K2
3 Evaluate India’s International Trade performance K5
4 Examine the role of IPR K4
5 Analyse the problems of India’s export sector K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Foreign Trade Policy 18 hours
Development of Foreign Trade Policy- Indians Foreign Trade since 1951- EXIM policy 1992-1997-
Objectives –Features; 1997-2002 policy- Salient features; EXIM policy 2002-2007 - Features; Foreign
Trade Policy 2004-2009 - Salient features.
Unit:2 Legal frame work of India's foreign trade 18 hours
Legal frame work of India's foreign trade –Foreign trade (Development and regulation) Act, 1992 –
Foreign Trade Regulation Rules, 1993- Foreign Trade (Exemption from application of rules in certain
cases) Order 1993 – Exchange control regulation in India.
Unit:3 India's export trade 18 hours
India's export trade – Historical prospective - Trends – Composition of export trade – Direction of
exports of principal products – Export of services – Export promotion – Objectives – Promotion
measures – EOUs, EPZs and SEZs.
Unit:4 Imports 18- hours
Imports- Technology import contract- Technology policy and environment – selection and transfer
issues – Law of protection of intellectual Property rights, Patents and Trade marks
Unit:5 Global trade 16 hours
Global trade and developing countries – Highlights of Indian's trade performances - Determinants of
Export and Import – Major problems of India's export sector – Impact of recent changes in foreign
trade policy.
Page 69 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6 2 hours
Online assignment and online seminar
Total Lecture hours 90 hours
Books for Study
1 International Trade and Export Management - Francis cherunila, Himalaya Publishing House
2019
2 Export Management - T.A.S Balagopal , Himalaya Publishing House,2010
Books for References
1 Global Marketing Management -Keegan, Pearson Publishers,2018.
Related Online Contents
1 e-PG Pathshala : (Commerce : P.07, M.33)
2 NPTEL : https: //onlinecourses.nptel.ac.in
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 M S S M M
CO2 S S M L M
CO3 S S S M L
CO4 M L S S M
CO5 S M M S S
*S-Strong; M-Medium; L-Low
Page 70 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code PRINCIPLES OF LIFE AND HEALTH
INSURANCE L T P C
Core/Elective/Supportive Elective 3 - - 3
Pre-requisite Basic knowledge on principles of life and health
insurance
Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to enable the students to :
1. Learn about the principles of insurance
2. Get a comprehensive understanding on the kinds of policies and plans available
3. Create awareness among students on the legal framework of insurance
4. Learn about industrial life insurance
5. Understand the benefits of mediclaim policy
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Explain nature and principles of Insurance K4
2 Explain the kinds of policies and plan available K5
3 Describe the features of group and health insurance K2
4 Describe the features of industrial life Insurance K4
5 Explain the benefits of mediclaim policy K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Nature of insurance 18 Hours
Nature of Insurance – advantage of life insurance – Principles of life insurance – objects of life
insurance
Unit:2 Term insurance 18 Hours
Term Insurance – Kinds of polices and plan available – Annuity contracts and their uses.
Unit:3 Group and health insurance 18 Hours
Group and Individual Health Insurance Products – Nature of group insurance – types of group
insurance.
Unit:4 Industrial life insurance 18 Hours
Special need plans – Industrial life insurance – Salary saving schemes – Personal accident insurance –
Basic principles – Coverage and benefits.
Page 71 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:5 Mediclaim benefits 18 Hours
Mediclaim benefits – Deferred mediclaim – Overseas medical benefit conditions.
Unit:6 Contemporary Issues
Assignments, Seminar, Group Discussion, Current Affairs
Total Lecture hours 90 Hours
Books for Study
1 Principles of insurance and Risk management : Alka Mittal&S.C.Gupta, Sultan chand and sons
2014
2 Insurance-principles and practice, M.N.Mishra,S.Chand Publishers, 2017
Books for Reference
1 Insurance industry contemporary issues : ICFAI university, 2018
Related Online Contents
1 https://youtu.be/Ea-j0qbKkVE
2 https://www.hdfclife.com/health-insurance-plans
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M S S M M
CO2 S S M L M
CO3 S S S M S
CO4 S S M M L
CO5 S M M S M
*S-Strong; M-Medium; L-Low
Page 72 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code PRINCIPLES OF GENERAL INSURANCE L T P C
Core/Elective/Supportive Elective 3 - - 3
Pre-requisite Basic knowledge on principles of general insurance Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to :
1. Know the functions of insurance
2. Give a comprehensive understanding on the general principles of insurance
3. Learn about the structure of insurance market
4. Learn about insurance marketing network
5. Know about risk concerned under standard policies
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Explain the functions of insurance and compare risk with the insurance K4
2 Explain nature and principles of Insurance K5
3 Describe the structure of insurance market K4
4 Evaluate the insurance marketing network K4
5 Analyse the risk under various policies K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Functions of insurance 18 Hours
Risk and Insurance – Nature of Insurance contracts – Functions of Insurance.
Unit:2 Principles of insurance 18 Hours
Basic Principles of Insurance – Practice of Insurance.
Unit:3 Structure of insurance market 18 Hours
Structure of Insurance Market in India – Insurance Legislation.
Unit:4 Insurance marketing network 18 Hours
Insurance Marketing Network and Customer Service
Unit:5 Risk 18 Hours
Risk concerned under standard polices – Risk covered by extra premium policy conditions – Ratings and
underwriting factors and claim processing.
Page 73 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:6
Assignments, Seminar, Group Discussion, Current Affairs
Total Lecture hours 90 Hours
Books for Study
1 Principles of insurance and Risk management : Alka Mittal & S.C.Gupta, Sultan Chand and Sons
2014
2 Insurance-principles and practice, M.N.Mishra,S.Chand Publishers, 2017
Books for Reference
1 Insurance industry contemporary issues : ICFAI university, 2018
Related Online Contents
1 https://www.hdfclife.com/health-insurance-plans
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M S S M M
CO2 S S M L M
CO3 S S S M S
CO4 S S M M L
CO5 S M M S M
*S-Strong; M-Medium; L-Low
Page 74 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code INSURANCE LAWS L T P C
Core/Elective/Supportive Elective 3 - - 3
Pre-requisite Basic knowledge on insurance Syllabus
Version 2020 - 21
Course Objectives:
The main objectives of this course are to enable the students to :
1. Learn the elements applicable to contract of insurance
2. Give a comprehensive understanding on the general principles of Insurance Act
3. Get an understand about the provisions of IRDA Regulation Act
4. Learn about regulatory framework of IRDA
5. Understand the penetration of Insurance in India
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the provisions of contract act and the elements of
insurance
K4
2 Explain the provisions of Insurance act K5
3 Evaluate the provisions of IRDA Act K5
4 Analyse the IRDA Regulations K4
5 Explain the penetration of Insurance in India K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Legal framework of insurance business 18 Hours
Legal framework of Insurance Business-Torts and Crimes-Indian contract act 1872- Important
elements applicable to contract of Insurance.
Unit:2 Insurance act 18 Hours
Insurance Act,1938-provisions relating to licensing-capital requirements and foreign stake-
investments-Tariff advisory committee-Penalties.
Unit:3 IRDA Act 18 Hours
Regulatory provisions under IRDA Act,1999 IRDA regulations2000-General provisions relating to-
Licensing of insurance agents-insurance advertisement and disclosures.
Unit:4 IRDA Regulations 18 Hours
IRDA regulations2002-provisions relating to-obligations of insurers to rural or social sectors-
Protection of policy holders interests.
Page 75 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:5 Insurance penetration 18 Hours
General agreement on trade in Services and Insurance sector-Insurance penetration in India as
compared to global standards.
Unit:6 Contemporary issues
Assignments, Seminar, Group Discussion, Current Affairs
Total Lecture hours 90 Hours
Books for Study
1 Principles of insurance and Risk management : Alka Mittal&S.C.Gupta, Sultan chand and sons
2014
2 Insurance-principles and practice, M.N.Mishra,S.Chand Publishers, 2017
Books for Reference
1 Insurance industry contemporary issues : ICFAI university, 2018
Related Online Contents
1 https://youtu.be/Ea-j0qbKkVE
2 https://www.hdfclife.com/health-insurance-plans
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M S S M M
CO2 S S M L M
CO3 S S S M S
CO4 S S M M L
CO5 S M M S M
*S-Strong; M-Medium; L-Low
Page 76 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Course code ACTUARIAL CONCEPTS AND PRINCIPLES L T P C
Core/Elective/Supportive Elective 3 - - 3
Pre-requisite Basic knowledge on actuarial concepts and
principles
Syllabus
Version 2020-21
Course Objectives:
The main objectives of this course are to:
1.Understand the concept of actuary and theory of probability
2.Get comprehensive understanding on designing the new insurance product
3. Learn about the pricing of insurance and non insurance
4. Know the procedure involved in the insurance industry
5. Learn about claim settlement process
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Describe the fundamental theories of actuarial science as they apply in life
insurance, general insurance and superannuation K4
2 Analyse the major concerns in Insurance industry K4
3 Differentiate insurance pricing with non insurance pricing K5
4 Understand the technique of financial Management in Insurance
industry
K1
5 Explain the claim settlement process K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Actuary 18 Hours
Actuary - meaning-Functions-Theory of probability-Addition law and Multiplication law.
Unit:2 Insurance product design 18 Hours
Insurance product design and development-Stages in new product development -major concerns in
Indian insurance industry.
Unit:3 Insurance pricing 18 Hours
Insurance pricing-fundamentals-pricing objectives-types of rating-comparison between life insurance
pricing and non-life insurance pricing..
Unit:4 Financial management in insurance industry 18 Hours
Financial management in Insurance industry-importance-financial objectives-the investment criteria-
measures of performance-risk-return trade-off..
Page 77 of 82
M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
Unit:5 Claim settlement 18 Hours
Claims settlement-legal aspects-guidelines for settlement of claims - claim procedure-claim
documents.
Unit:6 Contemporary issues
Assignments, Seminar, Group Discussion, Current Affairs
Total Lecture hours 90 Hours
Books for Study
1 Insurance and Risk management : P.K.Gupta,Himalaya Publishing house, 2015
2 Insurance theory &Practice : Nalini Prava Tripathy,PHI Learning Pvt Ltd, 2016
Books for Reference
1 Insurance industry contemporary issues : ICFAI university, 2018
Related Online Contents
1 https://youtu.be/Ea-j0qbKkVE
2 https://www.hdfclife.com/health-insurance-plans
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M S S M M
CO2 S S M L M
CO3 S S S M S
CO4 S S M M L
CO5 S M M S M
*S-Strong; M-Medium; L-Low Course designed by Dr.M. Nirmala Assistant Professor Department of Commerce Bharathiar University Coimbatore 641 046 [email protected]
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Annexure
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
BHARATHIAR UNIVERSITY
(A State University, Accredited with “A” Grade by NAAC and
13th Rank among Indian Universities by MHRD-NIRF)
Coimbatore - 641 046, India
M.Com – F & A (Finance and Accounting) with *Diploma in Services Marketing /*Diploma
in Capital and Commodity Markets/*Diploma in Insurance Management / *Diploma in
International Trade
Program Code:
Affiliated Colleges Syllabus
(With effect from 2020 - 2021)
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MISSION
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020
ELIGIBILITY FOR ADMISSION TO THE COURSE
A Graduate in Commerce, B.Com(Computer Applications), B.Com(Information
Technology), B.Com(Professional Accounting), B.Com(Finance), B.Com(Banking and Insurance),
B.Com(International Business), B.Com(Accounting & Taxation), B.Com(Cost & Management
Accounting), B.Com(E-Com), B.Com(Financial System), B.Com(Foreign Trade), BBA, BBM,
BBA (CA), BBM (CA), B.Com (Corporate Secretaryship with CA), BCS, BCS(CA),
B.Com (Co-operation).
DURATION OF THE COURSE
The course shall extend over a period of two years comprising four Semesters, with two
Semesters per year.
COURSE OF STUDY AND SCHEME OF EXAMINATION
The course of study and scheme of examination for the M.Com (Finance and Accounting)
course shall consist of the following:
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M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020