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M.Com.Part-I & II, Exam. Prospectus No.2007154

(Semester Pattern)

ºÉÆiÉ MÉÉb÷MÉä ¤ÉÉ¤ÉÉ +¨É®úÉ´ÉiÉÒ Ê´ÉtÉ{ÉÒ`ö

sant gadge baba AMRAVATI UNIVERSITY

´ÉÉÊhÉVªÉ Ê´ÉtÉ¶ÉÉJÉÉ

(FACULTY OF COMMERCE)

+¦ªÉÉºÉGòÊ¨ÉEòÉ

´ÉÉÊhÉVªÉ {ÉÉ®ÆúMÉiÉ {É®úÒIÉÉ

PROSPECTUS

Master of Commerce

(Semester Pattern Two Year Degree Course)

Semester-I & III Exam. W/2007

Semester-II & IV Exam. S/2008

2007

Price Rs.8 /-

visit us at www.sgbau.ac.in

PUBLISHED BY

C. D. Deshmukh

Registrar

Sant Gadge Baba

Amravati University

Amravati- 444 602

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sant gadge baba amravati university, amravati

special note for information of the students

(1) Notwithstanding anything to the contrary, it is notified for general information and guidance of all concerned that a person, who has passed the qualifying examination and is eligible for admission only to the corresponding next higher examination as an ex-student or an external candidate, shall be examined in accordance with the syllabus of such next higher examination in force at the time of such examination in such subjects papers or combination of papers in which students from University Departments or Colleges are to be examined by the University.

(2) Be it known to all the students desirous to take examination/s for which this prospectus has been prescribed should, if found necessary for any other information regarding examinations etc., refer the University Ordinances Booklet the various conditions/provisions pertaining to examination as prescribed in the following Ordinances.

Ordinance No. 1 : Enrolment of Students.

Ordinance No. 2 : Admission of Students

Ordinance No. 4 : National cadet corps

Ordinance No. 6 : Examinations in General (relevent extracts)

Ordinance No. 18/2001 : An Ordinance to provide grace marks for passing in a Head of passing and Inprovement of Division (Higher Class) and getting Distinction in the subject and condonation of defficiency of marks in a subject in all the faculties prescribed by the statute NO.18, Ordinance 2001.

Ordinance No. 9 : Conduct of Examinations (relevent extracts)

Ordinance No. 10 : Providing for Exemptions and Compartments

Ordinance No. 19 : Admission of Candidates to Degrees.

Ordinance No. 109 : Recording of a change of name of a University student in the records of the University.

Ordinance No. 138 : For improvement of Division/Grade.

Ordinance No.19/2001 : An Ordinance for Central Assessment Programme, Scheme of Evaluation and Moderation of answerbooks and preparation of results of the examinations, conducted by the University, Ordinance 2001.

C. D. Deshmukh

Registrar

Sant Gadge Baba

Amravati University

Academic Council in its meeting held on 29th December, 1992 had decided that the Pattern of Question Papers on the Unit System will remain as it is except Short Questions, for M.Com. Examinations.

Pattern of Question papers, based on above decision and unit pattern, for M.com. part-I and part-ii examinationis as under:-

(Applicable from 1994 Exams. of M.Com. I & II)

(1) Syllabus has been divided into units equal to the number of questions to be answered in the paper. On each unit there will be a question.

(2) Number of question will be inaccordance with the unit prescribed in the syllabi for each paper i.e. there will be one question on each unit.

(3) For every question there will be an alternative choice from the same unit.

*****

sant gadge baba amravati university

ORDINANCE NO.19 OF 2003

Examinations leading to the Degree of ( ´ÉÊhÉVªÉ {ÉÉ®ÆúMÉiÉ )

Master of Commerce

(Bi-annual pattern) Two year course)

Ordinance, 2003

Whereas it is expedient to make an Ordinance to provide for the Examinations leading to the Degree of Master of Commerce (Bi-annual pattern ( Two Year course) for the purposes hereinafter appearing, the Management Council is hereby pleased to make the following Ordinance.

1. This Ordinance may be called “Examinations leading to the Degree of ( ´ÉÊhÉVªÉ {ÉÉ®ÆúMÉiÉ ) Master of Commerce (Bi- annual pattern )(Two year course) Ordinance, 2003.”

2. This Ordinance shall come into force from

i) the Academic session 2003-2004, for Semester I & II of M.Com.Part-I, and

ii) the Academic session 2004-2005, for Semester III & IV of M.Com.Part-II

2 (A) There shall be four examinations for the Degree of Master of Commerce i.e.Semester-I, II, III & IV of two academic years duration.

3. (A) (I) The Examinations leading to the Master Degree Course in Commerce shall be held twice a year at such places and on such dates as may be appointed by the Board of Examinations.

(II) Subject to his compliance with the provisions of this Ordinance and of any other Ordinances in force from time to time an applicant for admission to the Semester Examination of the M.Com. course shall have-

(i) been admitted to a Bachelor’s of Degree in Commerce of the University or of any other Statutory University.

(ii) Prosecuted a regular course of study for not less than one Academic Year in a College or Department recognised for the purpose by the University.

(B) Without prejudice to other provisions of Ordinance relating to the Examinations in General i.e. original Ordinance No.6,the Provision of paragraphs 5,8,10,26 and 31 of the said Ordinance shall apply to every Collegiate candidate.

As accepted by the Management Council, dated 26/4/2004, and amended by Ordinance No. 8 of 2004, 35 of 2005 and 4 of 2007..

4. Notwithstanding anything contained in any Ordinance or Regulation, Medium of instructions as well as Medium of Examinations of all the papers including Dissertation and a viva voce shall be English, Marathi and Hindi.

5. An applicant for the Examination prosecuting a regular of study leading to the Degree of Master of Commerce shall not seek admission to any other course of this University or any other University or shall not appear examination of this University or any other University in same academic session.Contravention of this shall result in cancellation of his/her admission to the course of Master of Commerce.

6. (A) An examinee of Semester-I (M.Com.)Examination shall be examined in the following subjects namely:-

SEMESTER-I

1) Managerial Economics

2) Statistical Analysis

3) Advanced Financial & Cost Accounting

4) Banking & Insurance Services.

(B) An examinee of Semester-II (M.Com.) Examination shallbe examined in the following subjects namely:-

SEMESTER-II

1) Accounting for Managerial Decisions

2) Corporate Tax Planning & Management

3) Management Concept & Organisational Behaviour

4) Computer Applications in Business.

SEMESTER-III

1) Research Methodology

2) Services Marketing and Customer Relationship

Management.

3) Strategic Management

4) E-Commerce and legal security.

(D) An examinee of Semester-IV (M.Com.) Examination shall be examined in the following subjects namely:-

SEMESTER-IV

1) Project Report and Viva-voce

2) Any one combination from the following

I. MC 2.61 Financial Institutions & Markets

MC 2.71 Project Planning & Control

MC 2.81 Security Analysis & Portfolio Management.

II. MC 2.62 Advertising & Sales Management

MC 2.72 Marketing Research

MC 2.82 International Marketing

III. MC 2.63 International Business Environment

MC 2.73 International Marketing

MC 2.83 Foreign Trade Policy, procedures & documentation.

7. The applicant shall be admitted to the next Semester as per following eligibility table.

Eligibility Table

Sr. Name of Exam. The Students The Students

No. should have should have

completed the passed in

term satisfactorily all the subjects of

the Examination of

1 . 2. 3. 4.

1. M.Com.Part-I M.Com.Part-I —

Semester I Semester I

2. M.Com.Part-I M.Com.Part-I —

Semester II Semester II

3. M.Com.Part-II Semester III

Semester III M.Com.Part-II M.Com.Part-I

Semester-I

4. M.Com.Part-II Semester IV M.Com.Part-I

Semester IV M.Com. Semester-II

8. (I) Two copies of project report (Printed or type written) shall be submitted to the University through the Supervisor of the candidate and the Principal/Head of the institution/Deptt. atleast a fortnight prior to the date of commencement of the written examination.

(II) (a) A candidate shall submit with his Project Report, a certificate from the Supervisor to the effect.

(i) that the candidate has satisfactorily conducted research for not less than one academic semester;

(ii) that the candidate of sufficiently high standard to warrant its presentation for examination.

(iii) Candidate shall submit his Project Report that the Project Report is the result of his own research work and the same has not been previously submitted to any examination of this University, or any other University. The Project Report shall be liable to be rejected and /or cancelled if found otherwise.

9. The scope of the subjects shall be as indicated in the syllabus. In Order to pass at the Semester I,II, III,& IV Examinations, an examinee shall obtain not less than 40% marks in each paper, and atleast 50% of the aggregate marks in all the papers taken together as given in appendices A,B,C,D & E appended with this Ordinance.

10. A student appearing for Project Report, Semester IV Examination will have to pay an additional fee of Rs.100/- for Project Report in addition to usual Examination fees.

11. An examinee who is unsuccessful at the examination shall be eligible for admission to the examination on payment of a fresh fee prescribed for the examination together with an Ex-Student fee of Rs.20/- and on compliance with the conditions of the Ordinance in force from time to time.

12. (I) There shall be no classification of successful examinees at Semester I,II, III Examinations.

(II) Examinees who are successful at the Semester-IV Examination and who have obtained not less than 60% marks in the aggregate prescribed for the Semester-I,II,III & IV Examinations taken together shall be placed in the First Division, those obtaining less than 60% but not less than 55% marks in the Higher Second Division, those obtaining less than 55% but not less than 50% marks in the Second Division.

13. Provisions of Ordinance No.18 of 2001 relating to an Ordinance to provide grace marks for passing in a head of passing and Improvement of Division (Higher Class) and getting distinction in the subject and condonation of deficiency of marks in a subject in all the faculties prescribed by the Statute No.18, Ordinance 2001 and of Ordinance No.10 relating to Exemptions and Compartment shall apply to the examination under this Ordinance.

14. Any person who has obtained a Third Division at the M.Com. Examination of this University shall be eligible to take the examination again under this Ordinance in the same subject or group of subjects as the case may be for improving his division. In such a case, the provision of Ordinance No.138 relating to improvement of division shall apply

15. An examinee at the (´ÉÉÊhÉVªÉ {ÉÉ®ÆúMÉiÉ ºÉjÉ 1 ËEò´ÉÉ ºÉjÉ 2 ËEò´ÉÉ ºÉjÉ 3 ËEò´ÉÉ ºÉjÉ 4) (M.Com. Semester-I or Semester-II or Semester-III or Semester-IV) Examination shall have the option of being not declared successful at the examination in case he does not secure a minimum of Second Division marks, Higher Second Division marks (55%) at the examination. The option shall have to be exercised every time an application is submitted to either of the four examinations and shall be on the proforma printed on the application form itself, once exercised the option shall be binding upon the examinee and shall not be revoked under any circumstances.

16. As soon as possible after the examination but not latter than the 30^th June next following for the examination held in March/April and 28^th February next following for the examinations held in October/November the Board of Examinations shall publish a list of successful examinees arranged in three divisions in accordance with the provisions of Paraghaph 12(II) of this Ordinance. The names of examinees passing the Examination as a whole in the minimum prescribed period and obtaining the prescribed number of places in the First or Second Division, shall be arranged in Order of Merit as provided in the Examinations in General Ordinance No.6.

Provided that the merit list shall only be published for summer Examination.

17. Notwithstanding anything to the contrary in this Ordinance, no person shall be admitted to these examinations if he has already passed the same examinations or an examinations of any other statutory University which has been recognised as equivalent to that examination.

18. Examinees successful at the M.Com. Semester I,II,III & IV Exminations shall, on payment of the prescribed fee, receive a Degree in the prescribed form signed by the Vice-Chancellor.

Appendix-A

Master of Commerce

*Semester-I

Paper No. Subject & Paper Duration Theory/ Max. Min. Min. Periods

of Exam. Sessional Marks Pass Aggre. per

hours. Marks Marks week

M.Com.101 Managerial Economics 3 Theory 80 32 4

Sessional 20 08

M.Com.102 Statistical Analysis 3 Theory 80 32 200 5

Sessional 20 08

M.Com.103 Advanced Financial & 3 Theory 80 32 5

Cost Accounting. Sessional 20 08

M.Com.104 Banking & Insurance 3 Theory 80 32 4

Services Sessional 20 08

Appendix-B

Master of Commerce

*Semester-II

Paper No. Subject & Paper Duration Theory/ Max. Min. Min. Periods

of Exam. Sessional Marks Pass Aggre. per

hours. Marks Marks week

M.Com.201 Accounting for 3 Theory 80 32 5

Managerial Decisions. Sessional 20 08

M.Com.202 Corporate Tax Planning 3 Theory 80 32 200 5

& Management. Sessional 20 08

M.Com.203 Management Concept & 3 Theory 80 32 4

Organisational Behaviour. Sessional 20 08

M.Com.204 Computer Applications 3 Theory 60 24 5

in Business Pract. 40 16

Paper at S.No. M.Com/204 Computer Applications in Business shall be partally internally assessed. The assessment shall be based on distribution.

Appendix-C

Master of Commerce

*Semester-III

Paper No. Subject & Paper Duration Theory/ Max. Min. Min. Periods

of Exam. Sessional Marks Pass Aggre. per

hours. Marks Marks week

M.Com.301 Research Methodology 3 Theory 80 32 5

Sessional 20 08

M.Com.302 Services Marketing & 3 Theory 80 32 4

Costomer Relationship Sessional 20 08 200

Management.

M.Com.303 Strategic Management 3 Theory 80 32 4

Sessional 20 08

M.Com.304 E-Commerce and Legal 3 Theory 60 24 5

Security. Pract. 40 16

Paper at S.No. M.Com/304 E-Commerce and Legal Security shall be partally internally assessed. The assessment shall be based on distribution.

Appendix-D

Master of Commerce

*Semester-IV

Paper No. Subject & Paper Duration Theory/ Max. Min. Min. Periods

of Exam. Sessional Marks Pass Aggre. per

hours. Marks Marks week

M.Com.401 Project Report & Viva- 3 Project 60 24 5

Voce Viva- 40 16

voce

M.Com.402 Any one combination from

the following.

A. 1) Financial Institutions 3 Theory 80 32 4

& Markets. Sessional 20 08

2) Project Planning & 3 Theory 80 32 4

Control. Sessional 20 08

3) Security Analysis & 3 Theory 80 32 4

Portfolio Management. Sessional 20 08

B. 1) Advertising & Sales 3 Theory 80 32 200 4

Management. Sessional 20 08

2) Marketing Research 3 Theory 80 32 4

Sessional 20 08

3) International Marketing 3 Theory 80 32 4

Sessional 20 08

C. 1) International Business 3 Theory 80 32 4

Environment. Sessional 20 08

2) International Marketing 3 Theory 80 32 4

Sessional 20 08

3) Foreign Trade Policy, 3 Theory 80 32 4

Procedures,& Documentations. Sessional 20 08

*Marks obtained by the External/Ex-candidates out of 80 in theory shall be converted proportionately as marks obtained out of 100 marks in lieu of internal assessment marks.

Appendix-E

Master of Commerce

Scheme of Project report

A candidate must acquire min. of 24 marks in the Project Report & 16 marks in the Viva-voce for passing in the project report paper.

Scheme of Examination for Internal Assessment marks.

For all theory papers (Excluding Paper Nos. M.Com.204,304 & 401) there shall be 80 marks for each University examinations paper & 20 marks for internal assessment. The division of internal assessment marks will be as follows.

Home assignments ... 8 Marks.

Class room test & term examination ... 8 Marks.

Attendance (60% and above) ... 4 Marks.

*****

SYLLABUS

Prescribed for M.COM. Part-I, Examination

(Effective from the Session 2003-2004)

SEMESTER-I

M.Com.101

MANAGERIAL ECONOMICS

Time:3Hours Marks:80

UNIT-I : Nature & scope of Managerial Economics : Concepts of Managerial Economics. Economic theory & Managerial theory. Role & responsibilities of Managerial Economists. Fundamental Principles- Opportunity cost principle, Equi marginal principle.

UNIT-II : Demand Analysis : Individual & market, Law of demand. Elasticity of demand its meaning and importance. Price elasticity, Income elasticity & Cross elasticity Using elasticity in Manegerial decisions.

Theory of consumer choice: Indifference approach-theory of consumer choice under risk. Demand estimation & forecasting.

UNIT-III : Production Theory : Production function. Production with one and two variable inputs. Economics and dis-economics of scale. Short & Long run cost functions. Law of variable proportions. Law of suply, suply, cost and managerial dicisions.

UNIT-IV : Price determination & pricing practices. Characteristics of different market structures,Objectives of firm. Price determination in short-run and long run under perfect competition. Monopolistic competition, oligopoly and monopoly. Price-discrimination.

UNIT-V : Business cycles: Nature and phases of business cycle. Theories of business cycles. Monetary innovation. Samuelson and Hicks theories.

Inflation: Characteristics and types. inflation in terms of demand pull and cost push factors. Effects of Inflation.

REFERENCE BOOKS :

1. Chopra O.P : Managerial Economics: Tata McGraw Hill,Delhi.

2. Petersen, H.Craig and W.Cris Lewis: Managerial Economics, Prentice Hall,Delhi.

3. Varshney R.L.and Maheshwari K.L: Managerial Economics Sultan Chand and Sons, New Delhi.

4. Dwivedi D.N : Managerial Economics, Vikas Publishing House, New Delhi.

5. Adhikary M : Managerial Economics, Excel Books,New Delhi.

6. Mehta P.C : Managerial Economics, Sultan Chand and Sons, New Delhi.

7. Baumol W.J.: Economic Theory and operations Analysis, Prentice hall of India Pvt.Ltd. New Delhi.

8. Dwivedi K.K: Modern Economic Theory.

9. BºÉÂ.{ÉÒ.nÖù¤Éä, Ê´É.ºÉÒ.ÊºÉx½þÉ - +lÉÇ¶ÉÉºjÉ Eäò ÊºÉvnùÉÆiÉ

10. b÷Éì.BºÉÂ.BSÉÂ.+OÉ´ÉÉ±É - +lÉÇ¶ÉÉºjÉ Eäò ÊºÉvnùÉÆiÉ

11. b÷Éì.¸ÉÒÊxÉ´ÉÉºÉ JÉÉÆnäù´ÉÉ±Éä - ËEò¨ÉiÉ ÊºÉvnùÉÆiÉ

12. Eäò³ýEò®ú ´É ¦ÉÉ´Éä - ¨ÉÖ±ªÉ ÊºÉvnùÉÆiÉ

13. |ÉÉ.®úÉ¨ÉnùÉºÉ ¨ÉÉ½þÉä®äú - ´ªÉÉ{ÉÉ®ú SÉGòÉSÉä ÊºÉvnùÉÆiÉ

14. ¸ÉÒ ºÉÉ¤É³äý ´É ºÉÉè.ºÉÉ¤É³äý - ´ªÉÉ{ÉÉ®ú SÉGòÉSÉä ÊºÉvnùÉÆiÉ

***

M.COM. 102

STATISTICAL ANALYSIS

TIME:3 Hours MARKS: 80

OBJECTIVE: The objective of this course is to make the student learn the application of statistical tools and techniques for decision making.

UNIT-I : Co-rrelation and Regression Analysis :

Co-efficient of Rank-correlation (spearman’s);Limit of the values of co-efficient of co-rrelation, Concurrent Deviation, Correlation method, Standard error & Probable error.

Meaning, Difference between co-rrelation and Regression Analysis, Regression Equations; Regression co-efficient.

UNIT-II : Sampling and Data collection.

Sampling and Sampling (Probability and non-probability) Method; Sampling and non-sampling errors, Sampling distributions and their characteristics.

Statistical Estimation and Testing.

Point and interval estimation of population mean, Proportion variance; Statistical testing-hypotheses and errors; Sample size; Large and small sampling tests ; Z test, T test, F test.

UNIT III : Non Parametric Tests & Association of Attributes:

Chi-square Test and Goodness of fit, Meaning of Degree of freedom, uses of Chi-square test.

Association of Attributes :

Meaning, Difference between co-rrelation and Association; Class frequency, order of classes and class frequencies; Ultimate class frequencies; Yule’s co-efficient of Association; Consistency of data.

Index numbers

Meaning and types; Problems in the construction of Index numbers; Methods of constructing Index numbers.

Test of Adequancy of Index numbers formulae.

UNIT-IV : Probability Theory :

Probability-classical, relative and sujective probability; Addition and multiplication probability models; Conditional probability and Baye’s theorem.

Probability Distribution :-

Binomal, Poisson and normal distribution; Their characteristics and application.

Statistical Decision Theory :-

Introduction, Meaning, Environment; Expected Profit under uncertainty and assigning probabilities; Utility theory.

Interpolation and Extrapolation :-

Interpolation, Parabolic curve method; Newton’s method; Binomial method.

UNIT-V : Statistical Quality Control :-

Concept, Quality control methods; How to set-up the control limits; Constructing control charts.

Analysis of Time Series :

Utility of Time series Analysis; Components of Time series, Preliminary Adjuectments before Analysis of Time Series, Methods of measuring Trend with merits and Limitations; Selecting the type of trend with merits and limitations; Methods of measuring seasonal variations with merits and Limitations.Least square method to fit straight line trend, Moving average method.

BOOKS RECOMMENDED :

1. Statistics for Business and Economics : By Hood R.P (Publisher : Macmillon, New Delhi)

2. Satatistics for Management: By Levin Richard I and Devid S.Rubin (Publisher - Prentice Hall, Delhi )

3. Fundamentals of Statistics : By D.N.Elhance.

4. Statistics : Theory, Methods and Application : By D.C.Sancheti, V.K.Kapoor (Publisher - S.Chand)

5. ºÉÉÆÎJªÉEòÒ Eäò ÊºÉvnùÉÆiÉ : By Dr.Shukla & Sahay.

6. ºÉÉÆÎJªÉEòÒ : By B.N.Gupta.

7. ºÉÉÆÎJªÉEòÒ Eäò ¨ÉÖ±É ÊºÉvnùÉÆiÉ : By K.N.Kapoor

8. Statistical Methods : By S.P.Gupta

Fundamentals of Applied Statistics : By S.C.Gupta & V.K.Kapoor. Applied Statistics : By Bowley.

M.COM. 103

ADVANCED FINANCIAL AND COST ACCOUNTING

Time: 3 Hours Marks: 80

Objective : The objective of this course is to enable students understand accounting concepts, tools, and techniques used for taking managerial decisions.

Unit-I : 1) Accounting Books and Final Accounts.

Journal entries related to final Accounts closing entries, Transfer entries, Adjustment entries and Rectification entries and effect of rectification on result and position of business.

2) Valuation of Goodwill and shares.

3) Accounting standard (Indian & International)

Unit-II: Final Accounts of companies (an overview)

1) Final Accounts and financial statements of companies.

2) Amalgamation & absorption of companies.

Unit-III: 1) Cost Accounting:

Meaning, importance and scope of Cost Accounting. Essencial for efficient costing system. Costing as quide to Business Policy.

2) Typicals problems on ascertainment of total cost, Net profit and selling price.

Unit-IV: On Cost Ascertainment and classification.

Allocation of on-cost, Special Revenue items. Machine-Hour-Rate. Operating costing.

Unit-V : 1) Process Costing :-

Normal spoilage or wastage, Abnormal spoilage or wastage. Joint and By-products preparation of process Accounts.

2) Job & Contract Accounting.

3) Cost Audit :

Concept and definition, Scope, Kinds of Audit, Distinction between financial and cost Audit. Cost Audit procedure, Programme and Report, Advantages of Cost Audit.

BOOKS RECOMMENDED :

1. Advanced Accounting: By- M.C.Shukla and T.S. Grewal.

2. Advanced Financial Accounting: By- R.L.Gupta.

3. Financial Accounting ‘ A Managerial Perspective’ By R.Narayanswamy.

4. Advanced Cost Accounting: By B.M.Lall Nigam & G.L.Sharma.

5. Cost Accounting : By R.K.Gupta.

6. Cost Accounting : By Bigg.

7. Cost Accounting and Costing Methods: By Wheldon.

8 ±ÉÉMÉiÉ ±ÉäJÉÉÆEòxÉ - By - BºÉÂ.B¨ÉÂ.¶ÉÖC±ÉÉ

9. ±ÉÉMÉiÉ ±ÉäJÉÉÆEòxÉ - By - +É®ú.ºÉÒ.MÉÖ{iÉÉ iÉlÉÉ ÊjÉ´ÉänùÒ

10. {ÉÊ®ú´ªÉªÉ ±ÉäJÉÉÆEòxÉ - vÉÉä]äõ, EòbÚ÷, vÉÉ®ú{ÉÖ®äú (ºÉÆMÉ¨É |ÉEòÉ¶ÉxÉ, xÉÉMÉ{ÉÚ®ú)

11. {ÉÊ®ú´ªÉªÉ ±ÉäJÉÉÆEòxÉ - ´ÉÉªÉ.+É®ú.¨É½þÉVÉxÉ ({Éb÷ÊMÉ±É´ÉÉ®ú |ÉEòÉ¶ÉxÉ, xÉÉMÉ{ÉÚ®ú)

12. Cost Accounting : B.M.Lall, P.H.I. New Delhi.

13. Theory & Problems in Cost Accounting: Khan & Jain, Tata Magrohil.

M.Com.104

BANKING AND INSURANCE SERVICES

Time: 3 Hours Marks : 80

Unit-I : COMMERCIAL BANKS :

Functions,Credit creation,Nationalisation of commercial banks, Priority sectors, Mobilisation of resources, Current trends in giving loans. N.P.A., Computerisation of banks, E-Banking, ATM and their impact on performance.

Unit-II : R.B.I, S.B.I and Co-operative Banks :

R.B.I: Functions, Instruments of credit control, Monetary Policy, Role in Economic development of the country.

S.B.I: Functions and working.

Regional, Rural and Co-operative Banks :

Functions, Resources, Operational system, Progress and performance, Role in rural development.

Unit-III: NATURE AND SCOPE OF INSURANCE: Need and importance of Insurance General principles of Insurance, Insurance as a Social and Business security tool, Procedure regarding formation of Insurance policy and settlement of policy claims,Progress and performance, Privatisation of Insurance and its effects.

Unit-IV : KINDS OF INSURANCE :

Life Insurance, Fire Insurance, Marine Insurance, Crop Insurance, Livestock Insurance.

Other forms of Insurance cover: Motor, Personal, Accident, Sickness and other libility cover.

Unit-V : LEGISLATION OF LIFE AND GENERAL INSURANCE IN INDIA :

Contribution to Economic Development of LIC & General Insurance Development,Working and functions of IRDA, IDBI,IFCI,ICICI,IBRD.

REFERENCE BOOKS :

1. Banking systems : Beck Hart : Times of India, Mumbai.

2. Indian Banks, Their portfolios, Profits and policy: Donald D.Hester, University of Mumbai.

3. Monetary policy and Reserve Bank of India : K.N.Raj.

4. Public sector Banking : K.N.Kabra and R.R.Suresh, People Publishing House.

5. Corporation finance : Principles and problems, S.C.Kuchhal.

6. The Reserve Bank of India, functions and working : Reserve Bank of India Publication.

7. Theory and practice of development Banking: S.K.Basu, Asia Publication.

8. Comparative Banking systems : Backhart.

9. ¤ÉÄËEòMÉSÉÒ iÉi´Éä +ÉÊhÉ ¤ÉÄËEòMÉ {ÉvnùiÉÒ - ±ÉäJÉEò ®ú.{ÉÖ.EÖò®ú³ýEò®ú, ¨É.Ê´É.OÉÆ.Ê´É.¨ÉÆ.

10. ¤ÉÄEò ´ªÉ´ÉºÉÉªÉ +ÉÊhÉ Ê´ÉkÉÒªÉ ºÉÆºlÉÉ - ±ÉäJÉEò-Eò´Ébä÷.

11. +ÊvÉEòÉä¹É +ÉÊhÉ ¨ÉÖpùÉ ¤ÉÉVÉÉ®ú - ±ÉäJÉEò-{ÉÉ]õÒ±É,, b÷¤ÉÒ®ú, ¨ÉÆMÉä¶É |ÉEòÉ¶ÉxÉ, xÉÉMÉ{ÉÖ®ú.

12. Insurance in India : R.M.Roy

13. Insurance,Principles and practice : R.S.Sharma.

14. Marine Insurance : Keats.

15. Principles and practice of fire Insurance : Godwin.

16. Life Insurance Corporation Act,1956.

17. Ê´É¨ÉÉ ´ªÉ´ÉºÉÉªÉ - |ÉÉ. MÉÖVÉ®úÉlÉÒ, |ÉÉ.Ê´É.Ê´É.¨ÉÉäVÉ®úEò®ú

18. Chartered Insurance: Institute marine Insurance.

19. Federation of Insurance Institute : Fire Insurance.

20. +ÉªÉÖÌ´É¨ÉÉ Ê´ÉGòÒ ¨ÉÆjÉ +ÉÊhÉ iÉÆjÉ - ±ÉäJÉEò - B.BSÉ.Ê¶É®úÉä³ýEò®ú.

SEMESTER-II

M.Com.201

ACCOUNTING FOR MANAGERIAL DECISIONS

Time: 3 Hours Marks: 80

Unit-I : INTRODUCTION TO ACCOUNTING:

Management Accounting as a area of accounting; Objectives, Nature and Scope of financial accounting, Cost accounting and management accounting. Management Accounting and managerial decisions, Management Accountant’s position, Role and responsibilities.

Accounting Plan and Responsibility Centres :-

Meaning and Significance of responsibility accounting, Responsibility centres : Cost centre, Profit centre & Investment centre.

Analysis and Interpretation of Financial Statement :-

RATIO ANALYSIS :

Definition, Objects, importance, necessity, Limitation, Classification and interpretation of ratio. Computation of various ratios, Capital gearing.

Unit-II : Analysing Financial Statements

(a) Funds Flow Statement:

What is fund, What is flow of fund. Transactions not resulting in the flow of fund and Transactions resulting in the flow of fund, Rules of fund flow statement. Schedule of changes in working capital, Statement of sources and Application of fund.

(b) CASH FLOW STATEMENT :

Definition, object and utility of cash flow statements, preparation of cash flow statement.

Unit-III: Standard costing :

Standard costing as a control technique, Methods of cost control; objects of standard costing method. Relationship between standard costing and Budgetory control; Setting of standard and their revision. Advantages and Limitations of standard costing method.

ANALYSIS OF VARIANCE :

Meaning, importance, kinds of variances and their uses; Material, Labour and overhead variances, Disposal of variances; Relevance of variance analysis to budgeting and standard costing.

Unit-IV : Marginal Costing and Break-Even-Analysis :

Concept of Marginal costing and absorption costing, Marginal Costing versus direct costing, Cost- Volume-profit-analysis, Break-Even analysis, Assumptions and practical applications of Break Even analysis. Decision regarding sales mix, make or Buy decisions and discontinuation of a product line etc.

Unit-V : BUDGETING :

Definition of Budget; Essential of budgeting;Types of Budgets; Functional, master etc; Fixed and Flexible budget; Problems on cash Budget & Flexible Budget;

Budgetary control; Zero base budgeting,performance budgeting.

REPORTING TO MANAGEMENT :

Definition; Objectives of reporting; Reporting needs at different managerial levels. Types of reports. Modes of reporting, reporting at different levels of management.

BOOKS RECOMMENDED :

1. Management Accounting : By- Anthony, Robert.

(Publisher- Tarapore-wala, Mumbai)

2. Introduction to Management Accounting : By- Homgran, C.T.Gary, L.Sundem and William O.Stration.(Publisher-Prentice Hall,Delhi)

3. Cost Accounting : A Managerial Emphasis: By- Homgran,Charies.T., George foster and Shikant M.Dallar,(Publisher-Prentice Hall,Delhi)

4. Management Accounting : By - Pandey I.M.

(Publisher- Vani Publication,Delhi)

5. Principles of Management Accounting: By- Man Mohan, S.N.Goyal.

6. Management Accounting : By-Hingorani.

7. Fundamentals of Management Accounting: By-R.K.Ghosh and G.S.Gupta.

8. Outline of Management Accounting: By-R.L.Gupta.

9. |É¤ÉÆvÉ ±ÉäJÉÉEò¨ÉÇ, iÉi´É +ÉÊhÉ ´ªÉ´É½þÉ®ú, By - BºÉÂ.]õÒ.EÖò±ÉEòhÉÔ.

10. |É¤ÉÆvÉEòÒªÉ ±ÉäJÉÉÆEòxÉ - By - EòÉxÉbä÷ +ÉÊhÉ {ÉÉ]õÒ±É.

11. |É¤ÉÆvÉEòÒªÉ ±ÉäJÉÉÆEòxÉ - By - |ÉÉ.B¨ÉÂ.ºÉÒ.vÉÉä]äõ

12. Management Accounting : Khan & Jain, Tata Magrohil.

13. Management Accounting : Career Publications, Nashik.

M.COM.202

CORPORATE TAX PLANNING AND MANAGEMENT

Time :3 Hours Marks:80

Objective :- This course aims at making students conversant with the corporate assessment, concepts of Corporate Tax Planning and Indian Tax Laws, as also their implications for Corporate Managemement.

Unit-I : 1.1 Provisions of Residence for Companies and its Tax liability, Income exempt from Income Tax for Companies.

1.2 House Property,Profits and gains for Business/Profession, Capital gains and Income from other Sources with special reference to companies.

1.3 a) Deductions to be made in computing total Income of the company and

b) Set off and carry forward of losses.

Unit-II : 2.1 Problems on computation of total income of companies and tax liability.

2.2 Introduction to Tax Management: Concept of Tax Planning, Tax avoidance and Tax evasions, Corporate Taxation and devidend tax.

Unit-III: Tax Planning:

3.1 Tax Planning for New Business:Tax Planning with reference to location, nature and form of organisation of new business.

3.2 Tax Planning and Financial Management Decisions: Tax Planning relating to capital structure decision, dividend policy, inter-corporate dividends and bonus shares.

3.3 Tax Planning and Managerial Decisions: Tax Planning in respect of own or lease, sale of assets used for scientific research, make or buy decisions, Repair, replace, renewal or renovation and shut down or continue decisions.

Unit-IV : Special Tax Provisons : Tax Provisions relating to free trade zones, infrastructure sector and backward areas,Tax incentives for exporters.

Unit-V : 5.1 Tax Issues Relating to Amalgamation : Tax Planning with reference to amalgamation of Companies.

5.2 Tax payment : Tax deductions and collection at source, Advance Payment of Tax.

BOOKS RECOMMENDED :

* Ahuja G.K. and Ravi Gupta : Systematic Approach to Income Tax and Central Sales Tax, Bharat Law House, New Delhi.

* Circulars isssued by C.B.D.T.

* Income Tax Act. 1961.

* Income Tax Rules,1962.

* Lakhotia,R.N.: Corporate Tax Planning, Vision Publications, Delhi.

* Singhania, V.K. : Direct Taxes : Law and Practice, Taxman’s Publication, Delhi.

* Singhania,Vinod K. : Direct Tax Planning and Management,Taxmann Publication, Delhi.

* Kanga & Palkhiwala : Income Tax.

* Bhagwati Prasad : Law and Practice of Income Tax in India.

* S.Mistry: Direct Tax Law in Practice.

* Mistry & Kumar : Practical Tax Planning.

* Dr. H.C.Mehrotra, Dr. S.P.Goyal : Income Tax Law & Practice including Wealth Tax & Tax Planning.

* Dr. S.P.Goyal : Direct Tax Planning & Management.

NOTE : The Act shall be studied in detail with reference to companies including preparation of the returns and computation of Tax liability of the company, so the students will be able to do the Corporate Tax planning and will be able to suggest appropriate decisions in relation to Tax Management. The Act shall be studied related to the academic year as assessment year.

m.com.203

management concept and

organizational behaviour

Time: 3 Hours Marks :80

Objective :- To help student understand the conceptual framework of management and organizational behaviour.

Unit 1: school of management thought:

1.1 Scientific, process, human behaviour & social system school.

1.2 Decision theory school

1.3 Quantitive and system school.

1.4 Contingency theory of management.

1.5 Functions of a manager.

Unit II: managerial function.

2.1 Planning - concept, significance and types

2.2 Organizing - concept, principle, theory, authority, responsibility, power, delegation and decentralization.

2.3 Staffing

2.4 Directing and co-ordinating

2.5 Control- nature, process and techniques

Unit III: individual behaviour

3.1 Attitudes - meaning and formation

3.2 Perception-concept, process.

3.3 Learning - meaning and theories.

3.4 Personality - meaning and traits

3.5 Transactional analysis - concept, types of transactions

3.6 Motivation - meaning and Maslow and Herzberg theories.

Unit IV: group behaviour

4.1 Group dynamics - meaning and importance.

4.2 Types of groups and group formation

4.3 Meaning and styles.

4.4 Principle centered approach to team development

Unit V : organizational behaviour

5.1 Organizational communication - process, types and barriers

5.2 Organizational conflict -meaning , sources and types.

5.3 Resolution of conflict - measures.

5.4 Organizational change - concept, need, and resistance to change

5.5 Organizational diagnosis - concept and technique.

Reference Books :

* Organizational Behaviour By S.S.Khanka.S.Chand & Company.

* Organizational Behaviour, by Newstrom and Davis. Tata McGraw Hill.

M.COM.204

COMPUTER APPLICATIONS IN BUSINESS

Theory : 60 Marks

Practical : 40 Marks

Objective : The objective of this course is to provide an understanding to computers, computer operating system, and application of relevant softwares in managerial decision making.

Unit-I : 1.1 Modern Information Technology : Basic idea of Local Area Networks (LAN) and Wide Area Networks(Wan); E-Mail; Internet technologies, access devices, concept of a World Wide Web and Internet browsing; Multimedia.

1.2 Introduction to Operating Systems : Software needs, operating systems, application softwares, programming languages; DOS; Windows- window explorer, print manager, control panel, paintbrush, calculator, desk top, my computer, settings, find, run, UNIX.

Unit-II: 2.1 Word Processing : Introduction and working with MS-Word in MS Office; Word basic commands; Formatting-text and documents; Sorting and tables;

Working with graphics; Introduction to mail-merge.

2.2 Spread Sheets: Working with EXCEL - formatting, functions, chart features; Working with graphics in Excel; Using worksheets as database in accounting, marketing, finance and personnel areas. Creating a dynamic / sensitive worksheet, concept of absolute and relative cell reference; Using various built-in functions- mathematical, statistical, logical and finance functions; Goal seeking and back solver tools, using graphics and formatting of worksheet, sharing data with other desktop applications, strategies of creating error-free worksheet.

2.3 Presentation with Power-Point: Power-point basics, creating presentations the easy way, Working with graphics in Power-Point, Show time, sound effects and animation effects.

Unit-III : 3.1 Introduction to Accounting Packages: Preparation of vouchers, Invoice and salary statements; Maintenance of inventory records; Maintenance of accounting books and final accounts; Financial reports generation. Practical knowledge on Tally etc.

Unit-IV : Introduction to Statistical Packages: Usage of statistical packages for analysis in research- Excel,SPSS.

Unit-V : Introduction to C- Language:

History of C-Language, overview of "C" constants, variables & rules of variables, data types, operators & Expression, meaning of input & output operators.

Decisions making & Branching :- IF if, ...... ELSE, Nested IF.

switch, ? , : Operator, GOTO statement.

Decision making & Looping :- WHILE, DO WHILE, FOR statements. Simple programmes on above mentioned.

BOOKS RECOMMENDED :

* Date C.J.: An Introduction to Database Systems, Addison Wesley, Massachusetts.

* Dienes, Sheila S: Microsoft office, Professional for Windows 95; Instant Reference, BPB Publication, Delhi.

* Norton, Peter: Working with IBM-PC, BPB Publication, Delhi.

* O’Brian, J.A.: Management information systems, Tata McGraw Hill, New Delhi.

* Ullman, J.O.: Principles of Database Systems, Galgotia Publications, New Delhi.

* Moseley / Boodey: BPB- MS- Office 2000

* Courter : BPB MS-Office 2000

* E Balagurusamy: Programming in TURBO C, Tata McGraw Hill Publishing.

* Byron Crottried : Programming with C, Tata McGraw Hill Publishing.

* Mans field Ron :The Compact Guide to Microsoft Office, BPB Publication, Delhi.

* Programming in ANSI "C" - E. Balagurusamy, Yashwant Kanetkar

* Information Technology & its applications in Business- By P.Mohan, Himalaya Publishing House, Mumbai.

Division of Marks for Practicals

Record preparation 10

Practical Performance 15

Viva-Voce 05

Description 10

———————

Practicals Total 40 Marks

———————

(Use Answer book for practicals provided by University)

*****

M.COM.PART-II, EXAMINATION

(Effective from the Session 2004-2005)

SEMESTER-III

M.COM.301

RESEARCH METHODOLOGY

Time : 3 Hours Marks : 80

Objective :- This Course aims at making students conversant with the basic principles and theoretic concepts of the research and guide them in their applications, so the students will be able to write project report for course M.Com. 401 (Semester-IV)

Unit-I: 1.1 Meaning – Nature-Practical Importance-Limitations

1.2 The Research Problem- The Process of the choice and factors involved in the process.

Unit-II: 2.1 Basic elements of the Research Methodology

a)Concepts b) Formulation of Hypothesis-Types and Characteristics c) Research Design- a) Meaning –b) Types.

Unit-III: 3.1 Data Collection a) Data-meaning-sources b) Sampling Techniques-meaning-basic principles Process-Types-applications in Research-advantages & disadvantages b) observation-meaning-types-advantages & disadvantages c) Intervies-meaning process-classification-merits & demerits d) Questionnaire& schedule -meaning-types-process-merits & demerits e) Secondary Sources of Data collection-Library.

Unit-IV: 4.1 Analysis & Interpretation of Data- Importance, Classification,Coding-Tabulation of Data- Statistical analysis of data- Interpretation & Generalisation, Graphic Presentation.

Unit-V: 5.1 Research Report- a) Meaning b) Designing c) Construction d) Coherence e) Language f) Interpretation g) References.

BOOKS RECOMMENDED :

* W.J.Good :- Methods in Social Research

* M.R.Cohen & E Nagar :- An Introduction to Logic & Scientific Methods.

* A.K.Das Gupta :- Methodology of Economics Research.

* Wilkinson & Bhandarkar :- Methodology & Techniques of Social Research.

* A Guide of Research Economics :- Editor-Prof. C.T.Kurine, Published for the Madras Institute for Development.

* Fundamentals of Statistics: S.C. Shrivastava, Sangya Shrivastava - Anmol Publications Pvt. Ltd. New Delhi-110002.

* Research Methodology (Methods & Techniques) : C.R.Kothari, Wishwa Prakashan, Dariaganj, New Delhi.

* ºÉÉ¨ÉÉÊVÉEò ºÉÆ¶ÉÉävÉxÉ {ÉvnùiÉÒ - b÷Éì. ºÉÖvÉÒ®ú ¤ÉÉävÉxÉEò®ú, b÷Éì. Ê´É´ÉäEò +±ÉÉähÉÒ, ¸ÉÒ ºÉÉ<ÇxÉÉlÉ |ÉEòÉ¶ÉxÉ, vÉ®ú¨É{Éä`ö, xÉÉMÉ{ÉÖ®ú.

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M.COM.302

SERVICES MARKETING AND CUSTOMER RELATIONSHIP MANAGEMENT

Time :3 Hours Marks : 80

Objective: To acquaint students with basic issues in services marketing and customer relationship management.

Unit I : SERVICES MARKETING

1.1 Nature and type of services.

1.2 Difference between services and goods marketing.

1.3 Services marketing triangle.

1.4 Micro and macro environment for services marketing.

1.5 Customer’s expectations and perception.

Unit II: SERVICES MARKETING PROCESS.

2.1 Service market segmentation, Targeting and positioning.

2.2 Services marketing mix-Need, Pricing of services.

2.3 Promotion and Distribution of services.

2.4 Matching of demand for supply of services.

Unit III: SERVICE MARKETING APPLICATIONS.

3.1 Marketing of financial services.

3.2 Marketing of hospital.

3.3 Marketing of tourism.

3.4 Marketing of educational services.

Unit IV: CUSTOMER RELATIONSHIP MANAGEMENT

4.1 Relationship marketing- Meaning, nature and scope.

4.2 Types of relational exchanges.

4.3 Attributes and determinants of relational exchange.

4.4 Reasons for relationship marketing.

Unit V : DEVELOPING AND MANAGING RELATIONSHIP

5.1 Customer selection.

5.2 Relationship strategies.

5.3 Implementing customer relationship management.

Reference Books:

* The Essence of Services Marketing,by Payne and Adrian. Prentice Hall.

* Services Marketing, by Zeithaml. McGraw Hill,Inc,New York.

* Services Marketing by S.M. Jha. Himalaya Publishing House.

* Customer Relationship Management, by Jagdish Seth et. al. Tata McGraw Hill New Delhi

* Customer Relationship Management Essentials,by John W. Gosney. Prentice Hall

M COM.303

STRATEGIC MANAGEMENT

Time :3 Hours Marks : 80

Objective: - To enhance decision making abilities of students in situation of uncertainty in dynamic business environment.

Unit I : CONCEPT OF STRATEGY

1.1 Definition of strategy, objective and goals

1.2 Approaches to strategic decision-making.

1.3 Mission and purpose

1.4 Functional levels strategies.

Unit II: ENVIRONMENTAL ANALYSIS AND DIAGNOSIS.

2.1 Concepts of environment and components of environment

2.2 Environment scanning and appraisal

2.3 Organizational appraisals

2.4 Strategic advantage analysis and diagnosis.

2.5 SWOT analysis.

Unit III: STRATEGY FORMULATION AND CHOICE.

3.1 Modernization and diversification.

3.2 Integration, merger, and take over.

3.3 Disinvestments and Liquidation.

3.4 Factor affecting strategic choice.

Unit IV: FUNCTIONAL STRATEGIES

4.1 Marketing policies.

4.2 Production policies.

4.3 Personal policies.

4.4 Financial policies.

Unit V: IMPLEMENTATION OF EVALUATION OF STRATEGIES

5.1 Issues in strategy implementation.

5.2 Interrelationship between strategy formulation and implementation.

5.3 Strategic control- Techniques of strategic evaluation of control.

M.COM.304

E-COMMERCE AND LEGAL SECURITY

Theory - 60 Marks

Practical- 40 Marks

Objective : The objective of this course is enable students to gain knowledge about E-Commerce and its various components.

Unit-I : 1.1 Introduction to E-Commerce :- Meaning and concept; Electronic commerce versus traditional commerce; Media convergence; E-commerce and E-business; Channels of E-Commerce; Business applications of E-Commerce; Needs for E-Commerce, E-Commerce as an electronic trading system-special features.

1.2 Internet Concepts and Technologies :- Concept and evolution of internet; Web technologies- global publishing concept, universal reader concept and client server concept, Hypertext publishing and hypertext information network, Benefits of hypertext, URLs, HTTP, HTTPD servers, HTML, HTML Forms and CGI gateway services.

1.3 Business Models of E-Commerce and Infrastructure :- E-commerce models; Supply chain management, product and service digitisation, remote servicing, procurement, On-line marketing and advertising; E-commerce resources and infrastructure, resources and planning for infrastructure.

Unit-II: 2.1 Business to Consumer E-Commerce :- Cataloguing, order planning and Order generation, cost estimation and pricing, order receipt and accounting, order selection and prioritization, order scheduling, order fulfilling and delivery, order billing and payment management; Post sales services.

2.2 Web-site Design :- Role of web site in B2C e-commerce; Web-site strategies and web-site design principles; Push an pull technologies, alternative methods of customer communication.

Unit-III: 3.1 Business to Business E-Commerce :- Need and alternative models of B2B e-commerce Technologies, EDI and paperless trading; EDI architecture, EDI standards, VANs, Costs of EDI infrastructure, feature of EDI service arrangement, Internet-based EDI and FTP-based messaging.

3.2 E-Business :- Workflow management, mass customization and product differentiation; Organisation restructuring; Integrated logistics and distribution; Knowledge management issues and role of e-commerce infrastructure.

3.3 Intenet Protocols :- Layers and networking, OSI layering and TCP layering, TCP, UDP,IP, DNS, SLIP and PPP, Emerging scenario in ISP.

Unit-IV: 4.1 Electronic Payment Systems :- Special features required in payment systems for e-commerce; Types of e-payment systems; E-cash and currency servers; e-cheques, credit cards, smart cards, electronic purses and debit cards; Business issues and economic implications; Operational credit and legal risks of e-payment systems; Risk management options in e-payment systems; Components of an effective electronic payment system.

4.2 Multi-Media and E-Commerce :- Concept and role of multimedia; Multimedia technologies; Digital Video and digitization of product and customer communication; Desk-top video conferencing and marketing; Broadband networks and related concepts; ISDN, ATM, Cell relay.

Unit-V: 5.1 Security issues in E-Commerce :- Security risks of e-commerce, exposure of resources, types of threats, sources of threats, security tools and risk-management approach, e-commerce security and a rational security policy for e-commerce; Corporate Digital Library; I.T. Act 2000.

5.2 Regulatory and Legal Frame work of E-Commerce :- Cyber laws-aims and sailent provisions; Cyber-laws in India and their limitations; Taxation issues in e-commerce.

BOOKS RECOMMENDED :

* Agarwala. K.N. and Deeksha Ararwala : Business on the Net: What’s and How’s of E-Commerce: Macmillan, New Delhi.

* Agarwala. K.N. and Deeksha Ararwala: Business on the Net: Bridge to the Online storefront: Macmillan, New Delhi.

* Cady, Glcc Harrab and Mcgregor Pat : Mastering the Internet, BPB Publication, New Delhi.

* Diwan Parag and Sunil Sharma : Electronic Commerce-A Manager’s Guide to E-Business, Vanity Books International, Delhi.

* Janal. D.S. : On-line Marketing Hand Book, Van Nostrand Reinhold, New York.

* Kosivr, David : Understanding Electronic Commerce, Microsoft Press, Washington.

* Minoli and Minal : Web Commerce Technology Handbook, Tata McGraw Hill, New Delhi.

* Schnelder. Gary P : Electronic Commerce, Course Technology, Delhi.

* Young, Margaret Levine : The Complete Reference to Internet, Tata McGraw Hill, New Delhi.

* O’Brien J : Management Information Systems, Tata McGraw Hill, New Delhi.

* Parag Diwan and Sunil Sharma : E-Commerce- A Manager’s Guide to E-Business ; Excel Books, New Delhi.

* C.S.V. Murthy : E-Commerce- Concepts, Models, Strategies, Himalaya Publishing House.

* Electronic Commerce - By Bharat Bhaskar, Tata Mc Graw Hill Publication, New Delhi.

* E-Commerce - By Bhushan Diwan, S.Chand & Co. Ltd. New Delhi-55.

* Computer Applications in Business and Banking : By R.S. Virmal, K.M. Gupta-Umesh Publication, 5-B, Nath Market, Nai Sarak- Delhi-6.

* <Ç-EòÉì¨ÉºÉÇ : Ê´É´ÉäEò ¨Éä½äþjÉä - =nÂù´Éä±ÉÒ ¤ÉÖCºÉ, ¨ÉÖÆ¤É<Ç-12

Division of Marks :

(1)Practicals:- 20 Marks (Record Preparation-5, Practical

discription & Performance-10,

Viva-Voce-5).

(2)Assignment:- 20 Marks (Home assignment-4),

(Each assignment of 5 Marks)

--------------

40 Marks

*****

SEMESTER-IV

M.COM.401

PROJECT REPORT & VIVA-VOCE

Objective : The objective of this course is to provide an understanding to the field work and practical proficiency the students should acquire.

The candidates for Semester IV Examination shall submit a project report at rhe end of forth Semester and shall go through the viva-voce alongwith paper for Semester III&IV.

The project report will carry 60 marks and Viva-Voce will carry 40 marks.

Two copies of project reports (Printed or Typewritten) shall be submitted to the University thorugh the supervisor of the candidate and the principal/Head of Institution/Department at least a fortnight prior to the date of commencement of the written examination.

A candidate shall submit with his project report a certificate from the supervisor and Principal to the effect :-

(I) That the candidate has satisfactorily conducted research for not less than one academic year. (i.e. III & IV Semester).

(II) That the project report is the result of the candidates own work and is of sufficiently good standard to warrant its presentation for examination.

Project report shall be prepared by the candidate individually under the supervision of a teacher. A seperate committee at the college level of teachers may be constituted as and its member will frame a scheme of analysing the topic of Projects and supervision in the beginning of Semester-III and the Project report shall be submitted by the candidate at the end of the Semester-IV in the College. The Project report shall be assessed by Internal/Supervisor and External examiners in the college itself alongwith viva-Voce on the Project. A candidate must obtain 24 Marks in the Project report and 16 Marks in Viva-Voce for passing in the Project report paper.

Any one combination from the following groups

M.COM.402

( OPTIONAL GROUP A- FINANCE)

(1) FINANCIAL INSTITUTIONS AND MARKETS

Time :3 Hours Marks : 80

Objective: - To provide students with an understanding of the structure, organization and working of financial market and institution in India.

Unit I : INTRODUCTION

1.1 Nature and role of financial structure

1.2 Financial system and financial markets

1.3 Financial system and economic development

1.4 Indian financial system and overview.

Unit II : FINANCIAL MARKET

2.1 Money market- meaning, constituents & function

2.2 Money market instruments – call money, treasury bills, and certificate of deposits, Commercial bills, and trade bills.

2.3 Capital markets – primary and secondary market

2.4 Government securities markets

2.5 Role of SEBI - an overview, recent development.

Unit III: FINANCIAL INSTITUTIONS

3.1 Reserve bank of India – organization, management, and function

3.2 Commercial banks - meaning, functions and investment policies.

3.3 Development banks – concept, objectives, and function.

3.4 Insurance companies – objectives, role, and investment practices, IRDS.

3.5 Units Trust of India – objective, function, and schemes.

Unit IV: NON-BANKING FINANCIAL INSTITUTIONS

4.1 Concept and role of non-banking financial institutions

4.2 Functions of non-banking financial institutions.

4.3 Investment policies of non-banking financial institutions

4.4 Sources of finance for non-banking financial institutions

Unit V: MUTUAL FUNDS

5.1 Concept and performance of Mutual funds

5.2 Regulation of Mutual funds ( with special reference to SEBI guidelines)

5.3 Designing and marketing of mutual fund schemes

5.4 Latest mutual funds schemes in India – an overview.

(2) PROJECT PLANNING AND CONTROL

Time :3 Hours Marks : 80

Objective: To enable students learn the process and issues relating to preparation, appraisal, review and monitoring of projects.

Unit I : IDENTIFICATION OF INVESTMENT OPPORTUNITIES.

1.1 Project ideas and screening of ideas.

1.2 Environmental scanning and opportunity analysis.

1.3 Market and demand analysis-Information required and sources of information.

1.4 Demand forecasting.

1.5 Technical analysis- Plant location and layout.

Unit II : COST AND FINANCING OF PROJECT

2.1 Major cost components.

2.2 Cost of production,Break even analysis, Projected balance sheet, P&L Account and Cash flow statement.

2.3 Means of financing

2.4 Planning capital structure.

2.5 Various financing schemes of financial institutions.

Unit III : PROJECT APPRAISAL.

3.1 Methods of appraisal under certainty and risk and uncertainty.

3.2 Investment appraisal in practice.

3.3 Appraisal process followed by financial institutions.

3.4 Project appraisal techniques.

Unit IV: SOCIAL COST BENEFIT AANLYSIS.

4.1 Rationale for social cost benefit analysis.

4.2 Methodology of social cost benefit analysis.

4.3 L&M approach andUNIDO approach.

4.4 Measurement of the impact of distribution.

4.5 Social cost benefit analysis in India.

Unit V : NETWORK TECHNIQUES FOR PROJECT

IMPLEMENTATION, MONITORING AND CONTROL.

5.1 PERT& CPM Techniques.

5.2 Critical path,Event slacks and Activity floats.

5.3 Scheduling to match activity of manpower.

5.4 Measures of variability and probability of completion by a specified date.

5.5 Project implementation practices in India.

(3) SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Time :3 Hours Marks : 80

Objective: To help students understand various issues in security analysis and portfolio management.

Unit I : INVESTMENTS

1.1 Nature and scope of Investment analysis.

1.2 Elements and avenues of investment.

1.3 Approaches to investment analysis.

1.4 Concept and measurement of return and risk.

1.5 Security return and risk analysis.

Unit II : SECURITY MARKETS

2.1 Primary Market- Role, Functions.Methods of selling securities and allotment procedure.

2.2 Secondary Markets-Role, Importance. Types of brokers, Trading mechanism and listing of securities

2.3 Public Issue- SEBI guide lines on public issue and making of public issue.

2.4 Dipository- Role and need.Depositories Act 1996.

Unit III : VALUATION OF SECURITIES.

3.1 Financial assets- Types and their characteristics.

3.2 Valuation of bonds.

3.3 Valuation of debentures.

3.4 Valuation of preference shares.

3.5 Valuation of equity shares.

Unit IV : SECURITY ANALYSIS

4.1 Economic analysis.

4.2 Industry analysis.

4.3 Company analysis.

4.4 Technical analysis.

4.5 Efficient market hypothesis.

Unit V : PORTFOLIO ANALYSIS.

5.1 Estimating rate of return and standard deviation of portfolio.

5.2 Markowitz’s Risk- return optimization .

5.3 Sharpe’s Optimasation solution.

5.4 Portfolio risk- Total risk, market risk and unique risk.

5.5 Capital Market theory- Factor models and arbitrage theory.

M.COM.402

( OPTIONAL GROUP B-MARKETING )

(1) ADVERTISING AND SALES MANAGEMENT

Time :3 Hours Marks : 80

Objective: - To acquaint student with the theory and practice and advertising as well as management of a firm’s sales operation

Unit I: ADVERTISING

1.1 Meaning of advertising, advertising as tool of marketing

1.2 Advertising effect – Economic and Social

1.3 Advertising objective- DAGMAR Approach

1.4 Advertising budgets – Meaning and Methods

1.5 Advertising consumer behavior

Unit II: ADVERTISING MEDIA AND MESSAGE

2.1 Media types – print media, broadcasting media

2.2 Media planning and scheduling

2.3 Media selection decision

2.4 Message design and development – copy development, type of appeal, copy testing.

2.5 Advertising on Internet

Unit III: SELLING.

3.1 Concepts – objective, fundamental and function of sales management

3.2 Selling process

3.3 Sales planning – importance, type and process.

3.4 Sales forecasting, sales quotas, and sales budget

3.5 Salesmanship, product and consumer knowledge.

Unit IV: SALES ORGANIZATION AND CONTROL

4.1 Principle of determining sales organization.

4.2 Setting up a sales organization.

4.3 Planning process for sales organization

4.4 Control process – analysis of sales volume, cost and profitability.

4.5 Meaning expenses – Sales personal expenses, evaluating sales for performance.

Unit V: SALES FORCE MANAGEMENT

5.1 Planning and estimation of manpower environment for sales department.

5.2 Recruitment, selection, training, and development, placement and induction of sales forces.

5.3 Motivating and leading sales force.

5.4 Compensation and promotion polices.

5.5 Sales meeting and contests.

Reference Books :

* Advertising Management by Akker,Devid. Prentice Hall New Delhi.

* Sales Management in the Indian Perspective by Gupta,Vaswar. Prentice Hall India.

(2) MARKETING RESEARCH

Time :3 Hours Marks : 80

Objective: To enable students learn the process, tools and techniques of marketing research.

Unit I : INTRODUCTION TO MARKETING RESEARCH

1.1 Importance, Nature and Scope of marketing research.

1.2 Marketing Information System and marketing research.

1.3 Marketing research process- steps involved.

1.4 Marketing research applications- Product research, Advertising research and Sales research.

1.5 Marketing researching in India.

Unit II: PROBLEM IDENTIFICATION AND RESEARCH DESIGN

2.1 Problem identification and definition.

2.2 Developing a research proposal.

2.3 Determining research types-Exploratory,Descriptive and conclusive research.

2.4 Experimental design.

Unit III: DATA RESOURCES

3.1 Secondary data sources and usage.

3.2 Online data sources.

3.3 Universe, Sample frame and Sampling unit

3.4 Sampling techniques.

3.5 Sample size determination.

Unit IV: DATA COLLECTION

4.1 Primary data collection methods-Questioning techniques, Online surveys, Observation method.

4.2 Questionnaire preparation.

4.3 Attitude measurement and scaling techniques.

4.4 Elementary introduction to measurement scales.

4.5 Organisation of field work and survey errors- Sampling and non sampling errors.

Unit V : DATA ANALYSIS.

5.1 Univariate data analysis.

5.2 Bivariate data analysis.

5.3 Multivariate data analysis.

5.4 Report preparation.

5.5 Report presentation.

(3) INTERNATIONAL MARKETING

Time :3 Hours Marks : 80

Objectives: - To expose students to the conceptual framework of International marketing management

Unit I: INTRODUCTION TO INTERNATIONAL MARKETING

1.1 Nature, significance and complexities in international marketing.

1.2 Transition from domestic of international marketing

1.3 Internal environment of international marketing

1.4 External environment of international marketing – Geographical, Demographic, Economic, Socio-cultural , Political and legal environment.

1.5 Impact of environment on international marketing decisions

Unit II: INTERNATIONAL MARKETING, PLANNING, ORGANIZING

AND CONTROL

2.1 Issue in international marketing

2.2 International marketing, information system

2.3 Organizing and controlling, international marketing operations

2.4 Global market segmentation

2.5 Selection of foreign market and international positioning.

Unit III: PRODUCT AND PRICING DECISION

3.1 Products planning for global markets

3.2 New product development

3.3 Management of international brand

3.4 Packaging and labeling

3.5 Environmental influences on pricing decisions

3.6 International pricing policies and strategies.

Unit IV: PROMOTION AND DISTRIBUTION DECISIONS

4.1 Complexities and issues in promotion decision

4.2 International promotion mix decision – Advertising, personal selling, sales Promotion and public relations

4.3 Functions and types of distribution channels

4.4 Channels selection decisions

4.5 Selection of foreign distributors/ Agents & managing relation with them.

Unit V: EMERGING ISSUE AND DEVELOPMENTS IN

INTERNATIONAL MARKETING

5.1 Ethical and social issues

5.2 International marketing of services

5.3 Information technology and international marketing.

5.4 Impact of globalization

5.5 World trade organization.

M.COM. 402

(OPTIONAL GROUP C - International marketing)

(1) International Business Environment

Time: 3 Hours Marks : 80

Unit-I: International Business and Economic Environment :

Nature, importance and scope, framework for analyzing international business environment-geographical, Economic, Socio-cultural, Political and legal environment, world Economic and trading situation.

Unit-II : Economic institutions and agreements :

WTO, UNCTAD, IMF, World Bank, types and rationale of regional Economic groups, EV, NATTA, ASEAN, SAFTA and other groupings.

Unit-III : Multinational Corporations :

Conceptual framework of MNCs, MNCs and host and home country relations. Market orientation of MNCs.

Unit-IV: Foreign Exchange markets :

Determining Exchange rates, Fixed and flexible Exchange rate system, Cash and spot Exchange market, Factors affecting Exchange rates-spot rates, Forward Exchange rates, Forward Exchange contract, Foreign Exchange and currency features.

Unit-V: Foreign Exchange Management in India :

Exchange rate arrangement in India overview of FEMA ; Exchange dealings and currency possession; Information and communication, Concept of Forex, Markets, IT and international business.

Reference Books :

1. Adhikari Maneb : Global Business Management- Macmillan New Delhi.

2. Black and Sundaram : International Business Environment- Prentice Hall.

3. Sodersten B.O. : International Economics- Macmillan, London.

4. Parvez Asheghian and Bahaman Ebrahim- International Business.

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(2) INTERNATIONAL MARKETING

Time:3 Hours Marks: 80

Unit-I : Introduction to International Marketing :

Nature & significance, Complexities in international marketing, International markets-entry stratigies, International markets-selection, Sigmentation and positioning Economic, Social, Culltural, Political & Legal environments and their impact on international marketing decisions.

Unit-II: Product & Pricing Decision:

Product planning, adaptation & development, packaging & labelling decisions. International pricing policies & strategies.

Unit-III: Promotion & Distribution decisions :

International advertising, Sales promotion and public relations, Types of channel, Selection of channels and channel members, Managing Channel relation.

Unit-IV: International marketing planning,organising and control:

Issues in IM planning, International MIS, Organising and Controling international marketing operations.

Unit-V : Trends & Developments in International Marketing :

IT & international marketing, Impact of Globalization & WTO.

REFERENCE BOOKS :

1. Sarathy R and V.Terpsha : International Marketing.

2. Jain S.C. : International marketing.

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(3) F0REIGN TRADE POLICY, PROCEDURERS AND

DOCUMENTATION

Time:3 Hours Marks: 80

UNIT-I : INTERNATIONAL TRADE :

Absolute and comparative advantage theories, Modern theory of trade- Hecksher-Ohlin theory, terms of trade,international trade in services, balance of payments and adjustment mechanism tariff, Exchange controls and other non-tariff measures.

UNIT-II: FOREIGN TRADE POLICY :

India’s foreign trade policy, Export promotion infrastructure and the institutional set up, deemed Exports and rupee convertibility, Policy on foreign Collaboration and counter trade arrangements.

UNIT-III: EXPORT PROMOTION :

Export assistance and EPCG scheme, Export facilities, duty drawback, duty exemption scheme, tax concessions, role of state trading houses, 100% Export oriented units, Export houses and trading houses, EPZs, SEZs, types and characteistics of documents, Export Contract.

UNIT-IV: EXPORT FINANCING AND EXCHANGE RISKS :

Methos of payment, negotiations of Export bills, documentary credit and collection, Pre and post shipment export credit, Bank guarantees, Foreign Exchange regulations, Marine insurance-procedures and documentation for cargo loss claims.

UNIT-V: MANAGEMENT OF IMPORTS :

Process and procedure of quality control and pre- shipment inspection, Excise and customs clearance regulations, procedures and documentations. Procedure for procurement through imports, customs clearance of imports, introduction to risks involved in importing transit risk, Credit risk and exchange risk.

REFERENCE BOOKS :

1. Verma M.L:International Trade-Vikas publishing house New Delhi.

2. Export-Import policy : Ministry of Commerce, New Delhi.

3. Handbook of Export-Import policy prodedure : Ministry of Commerce New Delhi.

4. Sodarsten B.O : International Economics,Macmillan London.

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