SCHOOL OF COMMERCE & MANAGEMENT

EXAMINATION
&
DETAILED SYLLABUS

MASTER OF COMMERCE
(M.COM) 2020

RAJAULATU, NAMKUM, RANCHI, JHARKHAND

 Vision

 To become a preferred center of academic excellence in the field of business

management according to new educational policy.

 To provide value based, research oriented education and facilitate holistic

development of future performers, who will contribute in sustainable socio-
economic growth of the nation.

 To provide opportunities for students to realize their full potential and thus shape
them into national assets.

 To be an institute of academic excellence with total commitment to quality

education in commerce and related fields, with a holistic concern for better life,
environment and society.

 Doing good for the society by providing quality education and creating responsible
citizens for the future.

Mission

 To provide research based learning with analytical approach.

 To produce future performers as managers & entrepreneurs who will be responsible
for the economic and social development of the nation.
 To impart up-to-date knowledge, skills and hands on training through academia-
industry linkages.
 Developing social consciousness among students.
 Grooming youth to become a truly global personality well equipped to deal with
the modern world and its challenges.
 COMMERCE PROGRAMME OBJECTIVE AND OUTCOME

M.COM.
PROGRAMME OBJECTIVE:-

1. Our primary objective is to enable every student to cope up with the latest developments in
contemporary, national and global level through effective transaction of the curricular and co-curricular.
2. The students will have basic understanding in Business Mathematics, Economics, Statistics, Operations
Research and Management.
3. To prepare students for professions in the field of Accountancy - Chartered Accountancy, Cost and
Management Accountancy, Company Secretary, Professions in Capital and Commodity Markets,
Professions in life and non-life insurance and professions in Banks by passing the respective
examinations of the respective professional bodies.
4. To promote International Conferences / Seminars / Workshops / in Collaboration with professional
bodies for creation of avenues for research exchange.
5. After completion of the programme students will have an in-depth knowledge of Accounting, Finance,
Taxation and Business laws.
6. To inculcate ethical values, team work, leadership and managerial skills.

M.COM.
PROGRAMME OUTCOME:-

1. To facilitate the students for conducting business, accounting and auditing practices, role of regulatory
bodies in corporate and financial sectors nature of various financial instruments.
2. The students will develop an ability to apply knowledge acquired in problem solving.
3. Ability to work in MNCs as well as pvt., and public companies.
4. To provide in-depth understanding of all core areas specifically Advanced Accounting, International
Accounting, Management, Security market Operations and Business Environment, Research
Methodology and Tax planning.
5. Students will exhibit inclination towards pursuing professional courses such as CA/ CS/ CMA/CFA etc.
6. An inclination towards lifelong learning and acquiring contemporary knowledge.
 MASTER OF COMMERCE
Duration: 24 Months (2 Years)
COURSE STRUCTURE OF Ist SEMESTER
Allot
Credit
External ted
Course Details Internal Assessment Distributio
Assessment Cred
n
its
Subj
Major Minor Sectional
Tot ect
Course Course Course al wise
Max
Code Type Title Mar Max Min Max Min L T P Distr
Mar Min
ks Mar Mar Mar Mar ibuti
ks Mark
ks ks ks ks on
s
Theory Group
1Y2COM101 Foundati
Management
on course
Process & 100 50 17 20 08 30 12 4 - - 4
Organizational
Behavior
1Y2COM102
Core Managerial 100 50 17 20 08 30 12 4 - - 4
Course Economics
1Y2COM103
Core Advanced
Course Financial 100 50 17 20 08 30 12 4 - - 4
Accounting
1Y2COM104
Core Business 100 50 17 20 08 30 12 4 - - 4
Course Statistics
1Y2COM105
Core Computer
Course Application 100 50 17 20 08 30 12 4 - - 4
for Managers
Grand 500 20 - - 20
Total
Minimum Passing Marks are equivalent to Grade D
**L-Lectures T- Tutorials P- Practical Tutorials
**Sectional weightage – Attendance 50%, Three Class Tests/Assignments 50%
 SEMESTER I
MANAGEMENT PROCESS & ORGANISATIONAL BEHAVIOUR
COURSE CODE: 1Y2COM101
Objective:
The objective of the course is to enable students to develop a theoretical understanding about organization
structure and its behavior over time. The course will also make them capable of realizing the
competitiveness for firms.
UNIT - 1
Basic concepts of management: Definition – Need and Scope – Different schools of
management thought – Behavioral, Scientific, Systems, and Contingency,
Contributions of Taylor, Gantt, Gilbert, Fayola, Maslow, Herzberg, Liker and
McGregor
UNIT - 2
Functions of Management –Planning – Concept, Nature, Importance, Steps,
Limitations, Management by Objectives, Organizing - Concept, Nature,
Importance, Principles, Centralization, Decentralization, Organization Structures-
Line and Staff Authority, Functional, Matrix, Geographical, New Forms of
Organization, Staffing - Concept, Nature, Importance, Steps, Directing– Concept,
Nature, Importance, Controlling - Concept, Nature, Importance, Process of
controlling, Control Techniques, Leadership: Concept, Nature, Importance,
Attributes of a leader, developing leaders across the organization, Leadership Grid,
Decision making: Concept, Nature, Importance, and Process, Types of decisions,
Problems in decision making
UNIT - 3
Introduction to organizational behaviour : Definition, Importance, Scope,
Fundamental Concepts of OB, Different models of OB, Personality & Attitudes:
Meaning of personality, attitude -Development of personality – Attributes of
personality- to Organizational Behaviour Transactional Analysis – Ego states –
Johari window - Nature and dimensions of attitude – Developing the right attitude

UNIT - 4 Motivation: Definition, Importance, Motives – Characteristics, Classification of

motives - Primary & Secondary motives. Theories of Motivation - Maslow’s Theory
of need hierarchy - Herzberg's theory, Morale - Definition and relationship with
productivity - Morale Indicators, Group Dynamics and Teambuilding: Concept of
Group & Team. Theories of Group Formation - Formal and Informal Groups,
Importance of Team building

UNIT - 5 Conflict Management: Definition. Traditional Vs Modern view of conflict – Types

of conflict – Intrapersonal, Interpersonal, Organizational, Constructive and
Destructive conflict, Stress management: Definition, Causes, Managing stress,
Stress as a motivator, Work life balance, Change management: Concept of change,
change as a natural process, Importance & Causes of change, Learning –unlearning,
Concept of learning organizations
Suggested Readings:
Robbins, Stephens P. And Tomothy A. Judge, Organizational Behaviour, Prentice Hall, New
Delhi. Robbins S.P. and Mathew M., Organizational Theory: Structure, Design and
Application, Prentice Hall of India Pvt. Ltd.
Luthans Fred, Organizational Behaviour, McGraw Hill, New York
Sekaran Uma, Organizational Behaviour: Text and Cases, Tata McGraw Hill Publishing Co.
Ltd. Aswathappa K., Organizational Behaviour, Himalaya Publishing House, New Delhi.
Singh K., Organizational Behaviour: Text and Cases, Pearson
Pareek U. And Khanna S., Understanding Organizational Behaviour, Oxford University Press.
Newstorm, John W., Organizational Behaviour: Human Behavior at Work Tata McGraw Hill
Publishing Co. Ltd.
Hersey, Paul Dewey, E. Jhonson and Kenneth H. Blanchard, Management of Organizational
Behaviour, Prentice Hall of India, New Delhi
Terrance R. Motchell, People in Organization: An Introduction to Organizational Behaviour,
McGraw Hill, New York.
 MANAGERIAL ECONOMICS
COURSE CODE: 1Y2COM102

Objective:
The objective of the course is to acquaint students with the basic principles of micro and
macroeconomics for developing the understanding of theory of the firm, markets and the macro
environment, which would help them in managerial decision making processes.

UNIT-1:
Demand and The Firm ,Consumer Behaviour: Cardinal and Ordinal Approaches to the
Derivation of Demand Function; Revealed Preference Approach, Theory of Attributes – Demand
for Consumables Durables; Firm Theory: Objectives of the Firm.

UNIT-2:
Production and Cost, Production Function : Law of Variable Proportions, Law of Returns to Scale,
Cost analysis – Incremental cost, opportunity cost and marginal cost, short and Long run
costs function. Empirical cost functions- Break-even
analysis, learning curve and cost volume profit analysis.

UNIT-3:
Market and Pricing Price-output decisions under different market conditions - Perfect and
Imperfect market, Market structure- Monopoly, Oligopoly and Duopoly, Monopolistic
Competition, Non-Price Competition, Price Discrimination, Product Differentiation Unit

UNIT-4:
Aggregate Demand and Aggregate Supply Modern Aggregate Demand Function, Demand
Management, Aggregate Supply and the Price Level.

UNIT-5:
Trade Cycles and The Open Economy Real Business Cycles, Exchange Rate, Trade Balance,
Net Saving, Macroeconomic Movements in an Open Economy.
Suggested Readings:
Koutsyiannis, A., Modern Microeconomics, McMillan Press
Ltd. Varian, Micro Economic Analysis, Norton.
Pindyck Robert S., Daniel L. Rubinfeld and Prem L. Mehta, Micro Economics, Pearson Education
Asia, New Delhi.
Branson William H., Macro Economic Theory and Policy, First East – West Press.
DornbuschR. And S. Fischer, Macro Economics, Tata McGraw Hill
Oliver Blanchard, Micro Economics, Pearson Education, LPE
Mankiw N. Gregory, Macro Economics, McMillan Press Ltd.
 ADVANCED FINANCIAL ACCOUNTING
COURSE CODE: 1Y2COM103

Objective:
The objective of this paper is to help students to acquire knowledge of Advance
accounting and to impart skills for recording various kinds of business transactions.

UNIT – 1: Advanced problems of Final Accounts

UNIT – 2: Advanced Problems of Bank Reconciliation Statement, Rectification of Errors,

And Accounting for Non Profit Organisation.

UNIT – 3: Accounting from Incomplete Records, Accounting for Insurance Claim.

UNIT – 4: Investment A/c, Voyage A/c, Insolvency A/c.

UNIT – 5: Dissolution of partnership firm including sales of Firm and Amalgamation.

Suggested Readings:
Atkinson Anthony A., Rajiv D. Banker, Robert Kaplan and S. Mark Young, Management
Accounting, Prentice Hall
Horngreen Charles T., and Gary L. Sandem and William O. Stratton, Introduction to
Management Accounting, Prentice Hall of India
Dury Colin, Management and Cost Accounting, Thomson Learning
Garison R. H. And E.W. Noreen, Managerial Accounting, McGraw
Hill Ronald W. Hilton, Managerial Accounting, McGraw Hill
Education
Jawahar Lal, Advanced Management Accounting: Text , Problems and Cases Chand & Co.,
New Delhi
 BUSINESS STATISTICS
COURSE CODE: 1Y2COM104
Objective:
The objective of this paper is to equip students with some of the important statistical techniques for
managerial decision making and to provide ground for learning advanced analytical tools used in
research.
UNIT -1:
Univariate Analysis An over view of Central Tendency, Dispersion and Skewness.
UNIT -2:
Theory of Probability and Probability Distributions Approaches to calculation of probability. Marginal,
joint and conditional probabilities. Probability rules. Bayes’ theorem. Expected value and standard
deviation of a probability distribution. Standard probability distributions - Binomial, Poisson, Hyper
geometric, and Normal.
UNIT -3:
Sampling Distributions and Estimation Sampling concepts. Sampling methods. Concept of
sampling distribution, its expected value and standard error. Sampling distribution of means and
Central Limit Theorem. Sampling distribution of proportions. Point and interval estimation.
UNIT -4:
Hypothesis Testing General methodology of hypothesis testing – Primary and Secondary hypothesis,
techniques of hypothesis testing – Conclusion drawing and cross testing.
UNIT -5:
Correlation and Regression Analysis, Analysis of Variance F-test of equality of variances. Chi – square
test for Independence, Rank correlation test.
Simple, multiple and partial correlation analysis. Rank correlation. Simple and Multiple linear
regression analysis (involving up to three variables).

Suggested Readings:
Levin, R.I. and D.S. Rubin, Statistics for Management, Prentice-Hall of India.
Aczel, Amir D., and Sounderpandian, J., Complete Business Statistics, Tata McGraw Hill
Publishing. Anderson, Sweeny and Williams, Statistics for Business and Economics,
CENGAGE Learning, New Delhi
Kazmeir Leonard J., Business Statistics, Tata McGraw Hill Publishing Company, New
Delhi Vohra, N. D., Business Statistics, Tata McGraw Hill Publishing Company, New
Delhi
Freund, J. E. And F. J. Williams, Elementary Business Statistics – The Modern Approach,
Prentice Hall of India Private Ltd., New Delhi.
 COMPUTER APPLICATION FOR MANAGERS
COURSE CODE: 1Y2COM105

OBJECTIVE:
The objective of this paper is to help students to acquire knowledge of Advance
accounting and to impart skills for recording various kinds of business transactions.

UNIT - 1 Computer organization: Introduction, components, classification, capabilities

characteristics& limitations, Operating systems; Windows, Unix/Linux, storage
devices; application of computer in Business, Computer Languages

UNIT - 2 Use of MS-Office: Basics of MS-Word, MS-Excel and MS-Power Point;

Applications in documentation preparation and making reports; preparation of
questionnaires, presentations, tables and graphs..

UNIT - 3 Computer hardware & Software, Main Memory & Secondary Memory, Internet –
Features, Advantages & Disadvantages, Use.

UNIT - 4 Introduction to database: Concept, characteristics, objectives, Advantage &

limitations, entity, attribute, schema, subschema, SQL and MS-Access Database:
Select, insert, create, update and delete commands.

UNIT - 5 Application of Computers in Business: E-Commerce (for example e- ticketing, e-

billing, e-payments etc.), Accounting and finance, and M- Commerce etc.

COURSE OUTCOME:

The course structure of this paper would equip the students to get in-depth knowledge
of Advance accounting along with its practical application thereby giving an
opportunity to gain easy access to this competitive business world.
 MASTER OF COMMERCE
Duration: 24 Months (2 Years)
COURSE STRUCTURE OF IInd SEMESTER
Credit
External Allotted
Course Details Internal Assessment Distribut
Assessment Credits
ion

Major Minor Sectional

Tot Subject
Course Course Course al wise
Max
Code Type Title Ma Max Min Max Min L T P Distrib
Mar Min
rks Mar Mar Mar Mar ution
ks Mar
ks ks ks ks
ks
Theory Group
1Y2COM201
Core Environmental 100 50 17 20 08 30 12 4 - - 4
Course Analysis
1Y2COM202
Core Cost Analysis 100 50 17 20 08 30 12 4 - - 4
Course and Control
1Y2COM203
Core Financial
Course Management and 100 50 17 20 08 30 12 4 - - 4
Policy
1Y2COM204
Core Corporate Legal 100 50 17 20 08 30 12 4 - - 4
Course Framework
1Y2COM205
Core Entrepreneurship 100 50 17 20 08 30 12 4 - - 4
Course Development
Practical Group Term End Lab
Sectional
Practical Exam Performance
Skill
Skill
Enhancement
* Enhance 50 25 08 25 08 - - - 1 1 2
Elective
ment
Course-1
Grand 550 20 - - 22
Total
Minimum Passing Marks are equivalent to Grade D, L- Lectures T- Tutorials P- Practical
Major- Term End Theory / Practical Exam, Minor- Pre University Test
Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%
*Skill Elective I – Any other course being offered in this semester as per the list given at the end of course structure.
**Skill Enhancement Elective – I: Paper consists of theory classes during semester and practical’s at the
end semester conducted under supervision of department.
 SEMESTER II
ENVIRONMENTAL ANALYSIS
COURSE CODE: 1Y2COM201

Objective
As the environment in which an executive in taking business decisions are keep changing from
time to time the Managers are expected to know about that he/she guess the situation and takes
the wise Managerial decisions.

UNIT – 1
Business Environment: nature, significance and scope, and its relevance in Management decision making, The
Interaction Matrix of different Environmental Factors, The process of Environmental Scanning, Basic
philosophies of capitalism and socialism with their variants.
UNIT – 2
The Political- Legal Environment: The relationship between business and government in India, the
constitutional provisions affecting business, an introduction to some important business laws like MRTP,
Industrial (development and regulation) Act 1951, FEMA, Consumer Protection Act, changing dimension of
these laws and their impact on business.
UNIT – 3
International Business- Overview, International Trade Theories, Barriers of Trade; Multinational Company in
India, Foreign collaboration, joint venture, Public Sector Enterprises and Reforms in Public Sector.
UNIT – 4
International Business Policy-Export-Import Policy, FDI, Foreign Exchange Rate Mechanism, WTO and its
implication on Indian Business, Economic Reforms and New Economic Policy, Democratic Policy.
UNIT – 5
Industrial Ecology and Recycling Industry, Environmental Management System: EMS Standards, ISO 14000.
Environmental Accounting and Auditing, Clearance/Permissions forest abolishing industry, Industrial
pollution: Green funding, Deforestation and its impact, Soil and Water conservation, Solid waste management.
Suggested Readings:
Cherunilam, Francis, Business Environment, Himalaya Pub. House,
1996. Ghosh, P.K.Business and Government, 1998 Sultan Chand,
Delhi.
Devis, Keith, and Blomstrom, Robert L, Business and Society: Environment and
Responsibility, 1975. Ghosh, P.K. and Kapoor ,G.K.Business Policy and Environment, 1998,
Sultan Chand, Delhi.
Adhikary, M. Economics Environment of Business (latest ed.), Sultan Chand,
Delhi. Jalan, B., India's Economic Crises, 1991. Oxford Univ. Press, New Delhi.
Dhingra, I.C., The Indian Economy: Environment and Policy, 1998, Sultan Chand, Delhi.
 COST ANALYSIS & CONTROL
COURSE CODE: 1Y2COM202

OBJECTIVE:

The objective of this course is to familiarize students with the advance statistical tools
used for managerial decision-making.

UNIT – 1
Various cost concepts, Cost centre and cost unit, Methods and techniques of
Costing. Installation of costing system, Methods of inventory control, Overheads Accounting.

UNIT – 2
Process Accounting Joint product and Bye product, Equivalent Production and Inter Process
Profit, Operating Cost.

UNIT – 3
Marginal Costing : Concepts, Break Even Analysis, Uniform costing and Inter firm
comparison. Use of Managerial Costing in business Decision.

UNIT – 4
Budgetary Control : Basic concepts, Preparation of functional budget: Cost Audit : Objectives
and Advantages.

UNIT – 5
Standard Costing and Variance Analysis.
 FINANCIAL MANAGEMENT AND POLICY
COURSE CODE: 1Y2COM203

Objective:
To make students understand various issues involved in financial management of a firm and quip
them with advanced analytical tools and techniques that are used for making sound financial
decisions and policies.
UNIT – 1
Nature, scope and objectives of financial management. Financial decision making and types of financial
decisions. Finance as a strategic function. Role of finance manager. Stakeholders’ wealth maximization.
Risk-return framework for financial decision making.

UNIT – 2
Nature, significance and kinds of capital budgeting decisions. Cash flow estimation. Capital budgeting
techniques- ARR, Payback period, Discounted payback period, NPV, Equivalent annual NPV, IRR,.
Capital rationing. Capital budgeting decision under inflation.

UNIT – 3
An overview of cost of capital- Specific and WACC. Financial leverage and evaluation of financial
plans (EBIT-EPS analysis). Theories of capital structure- NI, NOI, MM Hypothesis. Optimal capital
structure. Determinants of Capital structure in practice.

UNIT – 4
Forms of dividends. Relevance of dividend policy under market imperfections. Traditional and Radical
position on dividend. Issues in dividend policy. Types of dividend polices in practices. Determinants of
dividend policy.
UNIT – 5
Concept and types of working capital. Operating and cash cycle. Estimation of working capital
requirement. Working capital financing. Determinants of working capital. Components of working
capital management. Receivables management. Corporate restructuring. Mergers and Acquisitions-
types, sources of takeover gains, Contemporary issues in financial management.
Suggested Readings:
Van Horne, James C., Financial Management and Policy, Prentice Hall
of India. Pandey, I. M., Financial Management, Vikas Publishing.
Damodaran, A.,Corporate Finance: Theory and Practice, John Wiley &
Sons. Chandra, P. Financial Management, Tata McGraw Hill.
Khan, M.Y & Jain, P.K Financial Management: Text, Problems and Cases, Tata
McGraw Hill. Ehrhardt, M. C. & Brigham E. F, Corporate Finance, Indian Edition,
Cengage Learning Srivastava, Rajiv and Misra. Anil, Financial Management, Oxford
University Press.
Meyer. et.al, Contemporary Financial Management, Cengage Learning.
 CORPORATE LEGAL FRAMEWORK
COURSE CODE: 1Y2COM204

OBJECTIVE:

This paper aims at familiarizing the executives of the corporate bodies the legal frame
work in which he/she is working. The knowledge of this part may help him/ her from
not committing any mistake but taking wise decisions within the legal frame work

UNIT – 1
The Companies Act, 1956 (Relevant Provisions) : Definition, types of companies, Memorandum
of association, Articles of association, Prospectus, Share capital and Membership, Meetings and
Resolutions, Company Management, Managerial Remuneration, Winding up and dissolution of
companies.

UNIT – 2
The Negotiable Instruments Act, 1881: Definition, Types of Negotiable Instruments, Negotiation
Holder and holder in due course, Payment in due course; Endorsement and Crossing of cheque;
Presentation of negotiable instruments.

UNIT – 3
MRTP Act 1969 : Monopolistic trade practices; Restrictive trade practices; Unfair trade
practices.

UNIT – 4
The consumer protection Act, 1986 : salient features; Definition of Consumer, Right of
consumer; Grievance Redressal Machinery.

UNIT - 5
Regulatory Environment for International Business : FEMA, WTO: Regulatory framework of
WTO, basic principles and its character, WTO provisions relating to preferential treatment to
developing countries; regional groupings, technical standard, anti-dumping duties and other Non
Tariff Barriers. Custom valuation and dispute settlement, TRIP and TRIMS.
 ENTREPRENEURSHIP DEVELOPMENT
COURSE CODE: 1Y2COM205

Objectives:
After the completion of this paper, the students will be able to have Confidence in managing
cost issues and also to keep a check on cost control and taking Managerial decisions.

UNIT – 1
The Concept and Evolution of Entrepreneurship Development, Characteristics, Role and different forms
of Entrepreneurship, Attributes and Characteristics of a successful Entrepreneur, Role of Entrepreneur
s in Indian economy and developing economies with reference to Self-Employment.
UNIT – 2
An Overview of Project Life Cycle, Technical, Financial, Marketing, Personnel and Management
Feasibility, Estimating and Financing funds requirement - Schemes offered by various commercial
banks and financial institutions like IDBI, ICICI, SIDBI, SFCs, Venture Capital Funding, Project
Appraisal and Reports.
UNIT – 3
Present status of Entrepreneurship in Small Scale Industries in India, Various problems faced by
Entrepreneurs, Role of agencies like District Industries Centre (DIC), Small Industries Service Institute
(SISI). Role of Central Government and State Government in promoting Entrepreneurship, Various
Incentives available to Entrepreneurs in India, Fiscal and Tax concessions available.
UNIT – 4
Reasons for failure of several Entrepreneurs, The Four Entrepreneurial Pitfalls (Peter Drucker) Reasons
for low number of women Entrepreneurs.
UNIT – 5
There will be a group of 10 students who will prepare a project for a new venture giving details of Name,
objective, Working Capital required, Fixed Capital required, Market survey, New Strategy for
promoting sales, Challenges and suggestions. Case studies of Successful Entrepreneurial Ventures,
Failed Entrepreneurial Ventures and Turnaround Ventures.

Suggested Readings:-
Vasant Desai & Urmila Ravi: Himalaya Publishing House Pvt. Ltd. – Entrepreneurial
Development & Business Communication.
E. Gordon & K. Natarajan: 2008, Himalaya Publishing House Pvt. Ltd. – Entrepreneurship
Development. Bhide, Amar V.: Oxford University Press, New York -The Origin and Evolution
of New Businesses. Holt, David H: Prentice Hall of India, New Delhi, Latest Edition-
Entrepreneurship: New Venture Creation.
Anda, Shiba Charan: Anmol Publications, New Delhi (Latest Edition) – Entrepreneurship
Development. Vasant Desai: Himalaya Publishing House Pvt. Ltd.-Dynamics of Entrepreneurship
Development.
 MASTER OF COMMERCE
Duration: 24 Months (2 Years)
COURSE STRUCTURE OF IIIrd SEMESTER

External Credit Allotted

Course Details Internal Assessment
Assessment Distribution Credits

Major Minor Sectional

Subject
Course Course
Course Title Total Ma wise
Code Type Max Min L T P
Marks x Min Max Min Distrib
Mark Mark ution
Ma Marks Marks Marks
s s
rks
Theory Group
Advanced
Core
Corporate 100 50 17 20 08 30 12 4 - - 4
1Y2COM301 Course
Accounting

Core International
100 50 17 20 08 30 12 4 - - 4
1Y2COM302 Course Business

Core Advanced
1Y2COM303 100 50 17 20 08 30 12 4 - - 4
Course Auditing
Core Working Capital
100 50 17 20 08 30 12 4 - - 4
Course Management
1Y2COM304
Disciplin
* e Group Elective I 100 50 17 20 08 30 12 4 - - 4
Specific
Elective
Disciplin
e Group Elective II
** 100 50 17 20 08 30 12 4 - - 4
Specific
Elective
Term End
Lab
Practical Group Practical Sectional
Performance
Exam
Skill
Enhance
ment
* 50 25 08 25 08 - - - 1 1 2
Elective
Course-
II
Grand
650 24 1 1 26
Total
Minimum Passing Marks are equivalent to Grade D, L- Lectures T- Tutorials P- Practical
* Sectional weightage – Attendance 50%, Three Class Tests/Assignments 50%
** Skill Elective I – Any other course being offered in this semester as per the list given at the
end of course structure.
 SEMESYER III

ADVANCED CORPORATE ACCOUNTING

COURSE CODE: 1Y2COM301
OBJECTIVE:-

The objective of this paper is to help students to acquire knowledge of Advance

accounting and to impart skills for recording various kinds of business
transactions.

UNIT-1
Company Accounts:-Issue, Forfeiture and Reissue of Shares, Buy- Back of Shares and Redemption of
Preference Shares, issue and Redemption of Debentures.

UNIT-2
Final Account of Company, managerial Remunerations, Disposal of Profit: Declaration of Dividend,
Appropriation of Profits: Profit and Loss Appropriation account, Profit or loss Prior to Incorporation and
Subsequent to Incorporation.

UNIT-3
Valuation of Goodwill, Valuation of Shares, Accounts of Public Utility Companies, Holding and Subsidiary
Company.

UNIT-4
Holding and Subsidiary Company , Accounting for Liquidation of Companies.

UNIT-5
Accounting for amalgamation of Companies(As per A.S.-14) ,Internal Reconstruction of Companies.
 INTERNATIONAL BUSINESS
COURSE CODE: 1Y2COM302

Objective:
This paper aims to impart the knowledge of import and export process, international marketing and
direct and indirect trading.

UNIT – 1
International Marketing: Meaning, Scope, Nature and Significance. International Marketing
Environment – Internal and External Environment, International Market, Orientation, Identification
and Selection of foreign market, Functions and qualities of an Export Manager.

UNIT – 2
Export Organization: Meaning, affecting factors and types, Overseas Product Development: its
concept and methods, pricing and its factors, Methods, of Pricing, Price quotation.

UNIT – 3
Direct Trading and Indirect Trading: Meaning and Methods, Methods of Payment in
international Marketing.

UNIT – 4
Export Credit: Meaning, Nature, Influencing factors and significance, Methods of Export Credit, Export
Credit and Finance in India. Risk in Export Trade, Role of the Export Credit Guarantee Corporation of
India Limited, The Export-Import Bank of India.

UNIT – 5
Export and Import Procedure : Documentation in foreign trade, Bilateral and Multilateral
Trade Agreements, Its meaning, objective, types and significance, SAARC, Role of WTO in
Foreign Trade.

Suggested Readings:
Daniels, John D., Radebaugh, Lee H., Sullivan, Daniel P. and Salwan, P., International
Business: Environment and Operations.
Griffin, Ricky W. and Pustay, Michael W, International Business: A Managerial Perspective,
Prentice Hall.
Hill, Charles, W.L., International Business, McGraw Hill Company, New York.
Cherunilam, F., International Business Text and Cases, PHI.
Bhasin, N., Foreign Direct Investment in India: Policies, Conditions and Procedures, New
Century Publications.
Ball, Donald, Wendall H. McCulloch, Miachel Geringer, Michael S. Minor and Jeanne M. McNett,
International Business: The Challenge of Global Competition, McGraw Hill Co.
 ADVANCED AUDITING
COURSE CODE: 1Y2COM303

UNIT-1 :
Introduction: Definition, Scope and Objectives of Auditing; Basic Pinciples Governing an Audit; Audit
Evidence; Audit Planning and Programming; Audit Sampling; Analytical Procedure; Introduction to Statements
on Standard Auditing Practices.

UNIT-2 :
Company Audit : Provisions of the Companies Act, 1956 as Regards Maintenance of Books of Accounts and
Registers; Audit of Share Capital; Audit of Reserves and Surplus; Audit of Debentures; Audit of Public
Deposits; Audit of Investment.

UNIT-3 :
Cost Audit : Definition and Objective; Cost Audit vis-à-vis Financial Audit; Advantages and Criticism against
Cost Audit; Cost Auditor–Qualifications and Appointment Cost Audit Procedure – Material, Labour,
Overheads, Depreciation, Work-in-progress and Stores and Spare Parts; Cost Audit Report.

UNIT-4 :
Management Audit : Definition, Objectives, Need and Importance of Management Audit; Management
Auditor – Qualifications and Appointment; Techniques of Management Audit; Management Audit Vs.
Financial Audit; Audit of Management Functions – Production, Personnel, Finance and Accounts, Selling and
Distribution, General Management and Management Information System; Management Audit Report.

UNIT-5 :
Current Issues in Auditing : Audit of Members of Stock Exchange; Non-Banking Financial Company;
Mutual Funds; Depositories; Environmental Audit; Quality Audit.
 WORKING CAPITAL MANAGEMENT
COURSE CODE: 1Y2COM304

UNIT-1 :
Introduction : Concept of Working Capital; Components of Working Capital; Interdependence among
Components of Working Capital; Estimating Working Capital Needs; Factors Affecting the Need for Working
Capital; Managing Working Capital; Objectives of Working Capital Management; Working Capital Analysis –
Fund Flow.

UNIT-2 :
Financing Working Capital : Sources of Working Capital Finance – A Brief Overview of Long-term and
Short-term Sources of Finance; Long-term Vs. Short-term Sources-Speed, Flexibility, Cost, Risk, Liquidity, and
Profitability; Alternative Current Assets and Financing Policies— Maturity Matching Self Liquidating Policy,
Aggressive Policy, Conservative Policy; The Concept of Zero Working Capital.

UNIT-3 :
Management of Cash : Motives for Holding Cash; Need for and Objectives of Cash Management; Cash
Forecasting and Cash Budgets; Cash Cycle; Cash Float; Control of Float – Managing Collections and
Disbursements; Near-Cash-Marketable Securities – Concepts, Types, Need For and Investment Strategy.

UNIT-4 :
Management of Receivables : Concept and Nature of Receivables; Purpose of Receivables; Costs and Benefits
of Receivables; Factors Affecting Size of Receivables; Managing Receivables – The Profit Decision and
Optimum Size Determination; Sound Credit Policy – Credit Standard and Credit Limit, Credit Period, Cash
Discounts and Collections.

UNIT-5 :
Management of Inventory : Concept, Nature, and Components of Inventory; Benefits of Holding Inventory;
Risks and Costs of Inventory; Managing Inventory – Minimising Costs and Optimum Size Determination;
Inventory Management System- Economic Order Quantity Subsystem, Reorder-Point Subsystem, Stock-Level
Subsystem, and Tying Together the Subsystems into a Total Inventory Management System; ABC Analysis of
Stock; Just in Time Concept of Inventory Management.
 SPECILIZATION WITH ELECTIVE
Note - Students need to select any one group and choose any two subjects from selected group for fifth and
sixth semester.

Electives for Third Semester Electives for Fourth Semester

Course
Course Code List of Electives Course Code Course Type List of Electives
Type
GROUP ELECTIVE NAME: : FINANCE
Discipline Discipline Financial Institutions
Security Analysis and
Specific Specific & Markets
Portfolio Management 1Y2COM401F
1Y2COM301F Elective-1 Elective-3
Discipline
Financial Institution &
Specific
Services
1Y2COM302F Elective-2
GROUP ELECTIVE NAME: MANAGEMENT
Discipline Discipline
Human Resource Business Promotion
Specific Specific
Management 1Y2COM401M and Project Planning
1Y2COM301M Elective-1 Elective-3
Discipline
Specific Marketing Management
1Y2COM302M Elective-2
GROUP ELECTIVE NAME: BANKING
Discipline Discipline
Principles & Practices of
Specific Specific International Banking
Banking 1Y2COM401B
1Y2COM301B Elective-1 Elective-3
Discipline
Specific Funds Management In Banks
1Y2COM302B Elective-2
GROUP ELECTIVE NAME: COMPUTER APPLICATION
Discipline Discipline
Specific Technology Assessment & Specific Software Project &
1Y2COM401C
1Y2COM301C Elective-1 Forecasting Elective-3 Quality Management
A
A
Discipline
Technology
Specific
Commercialization &
1Y2COM302C Elective-2
Transfer
A
GROUP ELECTIVE NAME: TAXATION
Discipline Discipline
Specific Direct Tax Specific Business Taxation
1Y2COM401T
1Y2COM301T Elective-1 Elective-3
Discipline
Specific Goods & Services Tax
1Y2COM302T Elective-2
 GROUP ELECTIVE NAME: FINANCE

SECURITY ANALYSIS & PORTFOLIO MANAGEMENT

COURSE CODE: 1Y2COM301F
OBJECTIVE:

This subject aims in understanding the changing domestic and global

investment scenario in general and Indian capital market in particular with
reference to availability of various financial products and operations of stock
exchanges.

UNIT – 1 INVESTMENT: - Meaning of Investment, Characteristics of Investment,

Objectives of Investment, Investment vs Speculation, Investment vs
Gambling, Types of Investors, Investment Avenues, Meaning of Risk,
elements of Risk, Measurement of Risk,

UNIT – 2 SECURITIES MARKET:- Financial Market, Segments of Financial Market,

Types of Financial Market , Regulatory Environment, Primary
Market/New Issues Market, Methods of Floating New Issues, Book Building ,
Regulation of primary Market, What is a stock Exchange, Functions of Stock
Exchanges stock Market in India, Listing of Securities, Regulation of Stock
Exchanges.

UNIT – 3 Meaning of Fundamental Analysis, Economy – Industry- Company Analysis

Framework, Economic Forecasting, Techniques, Industry Analysis ,
Concept of Industry , Industry Life cycles, Industry Characteristics,
company Analysis, Default Risk , Interest Rate Risk, Meaning of Technical
Analysis, Dow Theory , Basic Principles of Technical Analysis

UNIT – 4 PORTFOLIO ANALYSIS: - Expected Return of a portfolio, Risk of a

Portfolio, Reduction of Portfolio Risk through Diversification, Feasible set of
Portfolios, Efficient set of Portfolios.

UNIT – 5 PORTFOLIO REVISION: - Need for Revision, Meaning of Portfolio

Revision, constraints in portfolio Revision, Portfolio Revision Strategies,
portfolio evaluation, Need for Evaluation, Evaluation perspective, Meaning of
portfolio Return.

COURSE OUTCOME:
On the successful completion of this subject the student will be able to
understand the various alternatives available for investment. Learn to
measure risk and return, value of the equities and bonds.
 FINANCIAL INSTITUTION & SERVICES
COURSE CODE: 1Y2COM302F
OBJECTIVE:
This subject will provide depth knowledge of financial institutions, financial
intermediaries, liquidity management; interest rate risk management;
market risk; the role of capital; financial institutions regulation.

UNIT – 1 Overview of Indian financial systems and markets- constituents and

functioning, developments since 1991, recent trends, various financial
intermediaries, Reserve bank of India (RBI) - role, functioning,
regulation of money and credit. Overview of financial services-
Introduction, nature, scope and uses, management of risk in financial
services, regulatory framework in financial services. Case Study

UNIT – 2 Insurance- concept and significance, classification of insurance, general

principles of insurance, insurance application and acceptance procedure,
Life insurance-principles, products & types of life insurance, General
insurance- principles, products- public liability, third party insurance, Case
Study

UNIT – 3 Banking industry- Banking structure in India, types of banks-role and

significance, capital adequacy norms for banks, SLR, CRR, Recent
development-universal banking, E-Banking, mobile banking, Analyzing
bank performance-Commercial banks’ balance sheet and income
statement, relationship between B/S and income statement, return on equity
model, , CAMELS rating, credit cards, Merchant banking services, Case
Study

UNIT – 4 Introduction to Asset financing services- leasing and hire purchase, Mutual
Funds, debt securitization, housing finance and credit rating, project
finance, , factoring & forfeiting, , Case Study

UNIT – 5 Introduction to Allied finance services- Corporate restructuring:

mergers, acquisitions and takeover, venture capital, Management of risk:-
Risk and Insurance-Defining risk, nature and types, risk management
process, risk and its relation with insurance. Banking risks- credit, liquidity,
market, operational, interest rate, solvency, ALM by banks: classification
of assets, GAP analysis, asset Reconstruction Company, Case Study

COURSE OUTCOME:
This paper would provide the understanding of various provisions of Income
Tax Act as well as equip the students to make practical applications of the
provisions for taxation purpose.
 GROUP ELECTIVE NAME: MANAGEMENT

HUMAN RESOURCE MANAGEMENT

COURSE CODE: 1Y2COM301M

OBJECTIVE:

The objective of the course is to acquaint students with the techniques and principles to
manage human resource of an organization.

UNIT – 1: Human Resource Management:

Nature, Philosophy, Objective, Significance Scope, Role and responsibility of HRM, Evaluation of
management of Human resource- Global and Indian perspective, future trends and challenges of
H.R.M. difference between HRM and HRD.

UNIT – 2: Human Resource Planning:

Definition, Need, Process, Methods of recruitment and selection process.

UNIT – 3: Performance Appraisal:

Definition, ethics and concepts of performance appraisal, Career/Planning: Definition, objectives,

Elements, Benefits, Importance, Human Reengineering, Promotion and Transfer.

UNIT – 4: Productivity:

Meaning and definition, Elements, measurements, factors affecting productivity, ways of improving
productivity. Counselling and Empowerment: Definition, Role, forms of Indian perspective in
counselling, Emergence and Empowerment.

UNIT – 5: Human Relations:

Definition, objectives, importance, suggestion to improve Human relation, total quality and Human
resource management. Employee welfare.

COURSE OUTCOME:

This paper can enhance the capability of the students to manage the most important
assets of organization i.e. human beings which is much needed to ensure growth of that
organization.
 MARKETING MANAGEMENT
COURSE CODE: 1Y2COM302M

OBJECTIVE:

To facilitate understanding of the conceptual framework of marketing and its

applications in decision making under various environmental constraints.

UNIT - 1 Introduction: Concept, nature, scope and importance of marketing; Marketing

concept and its evolution Marketing mix, Marketing environment, External
forces, Market segmentation, targeting and positioning,

UNIT - 2 Buyer behaviour: Determinants, Consumer buying process & models, Factors
affecting buying behaviour, stages of buying process, Organizational buyer
behaviour.

UNIT - 3 Product Decisions: Concept of a product; Classification of products; Major

product decisions; Product line and product mix; Branding; Packaging and
labelling; Product life cycle – strategic implications; New product
development and consumer adoption process. Pricing Decisions: Factors affecting
price determination; Pricing policies and strategies

UNIT - 4 Promotions: Promotion decisions, Promotion mix, Advertising, Sales Promotion,

Personal selling, Public Relations, Managing the Sales force, Distribution (Place):
Meaning and Objective, Flows, Patterns and Partners, Physical distribution, Key
issues.

UNIT - 5 Issues and Developments: Social, ethical and legal aspects of marketing,
Marketing of services and International marketing, Guerilla Marketing, Green
Marketing, Digital marketing and other developments of marketing.

COURSE OUTCOME:

After completion of this subject students will able to understand the conceptual
framework of marketing and able to manage their job task by understanding their
consumer and analytical decision making according to various environmental
constraints.
 GROUP ELECTIVE NAME: BANKING

PRINCIPAL & PRACTICE OF BANKING

COURSE CODE: 1Y2COM301B

OBJECTIVE:

The basic objectives of this subject to provide knowledge about the various functions
associated with banking. Practice and procedures relating to deposit and credit,
documentation, monitoring and control.

UNIT - 1 Banking system and structure in India- Types of banks in operation – Role of
Reserve Bank and GOI as regulator of banking system – Provisions of Banking
Regulation Act & Reserve Bank of India Act,
UNIT - 2 The terms banker and customer – Types of relationship between banker and
customer – Bankers obligations to customers – Right of lean, set off,
appropriation– Provisions of Negotiable Instrument Act, 1881 – Bankers legal
duty of disclosure and related matters
UNIT - 3 Customers` accounts with banks – Opening- operation – KYC norms and
operation – Types of accounts and customers – Nomination – Settlement of
death claims
UNIT - 4 Banking Technology- Home banking – ATMs- Internet banking – Mobile
banking- Core banking solutions – Debit, Credit, and Smart cards – EFD –
RTGS
UNIT - 5 International banking – Exchange rates – Documentary letter of credit –
financing exporters and importers – ECGC Policies and guarantees, Banker as
lender – Types of loans – Overdraft facilities – Discounting of bills– Financing
book dates and supply bills- Charging of Security bills- pledge – mortgage –
assignment.

COURSE OUTCOME:

After learning this subject student will get familiarize with the fundamentals of
banking concepts so as to use this concept for effective banking process.
 FUNDS MANAGEMENT IN BANKING
COURSE CODE: 1Y2COM302B
OBJECTIVE:
The basic objectives of this subject to provide knowledge about the various Funds
associated with banking. Practice and procedures relating to Liquidity, Bank Deposits,
Bank Investment and credit, documentation, monitoring and control.

UNIT - 1 Liquidity management in commercial funds: theories of liquidity management;

priorities in the employment of bank funds; problems in resource allocation in India.

UNIT - 2 Management of capital funds in commercial banks: Meaning and functions of

capital funds, necessity for adequate capital funds; capital adequacy standards;
present standards in India for capital adequacy of banks.

UNIT - 3 Management of primary reserves: nature and purpose of primary reserves; Legal
reserves –nature and function; working reserve- nature and function; cash
management in commercial banks, Management of secondary reserves; nature and
function of secondary reserves; factors influencing secondary reserves; estimation
and managing secondary reserves.

UNIT - 4 Management of Bank Deposits: deposit mobilization; concept of bank marketing;

Management of bank loans; characteristics of bank loans; loan policy in a
commercial bank; evaluation of loan application; credit information, credit analysis,
credit decision, Priority sector lending policies of commercial banks in India,

UNIT - 5 Management of bank investments: Nature and principles of security investment of

commercial banks; formulating investment policy; volume and pattern of
investment of commercial banks, Performance evaluation of banks; branch
expansion, deposit mobilization and credit deployment; profitability.

COURSE OUTCOME:
After learning this subject student will get familiarize with the fundamentals of Banking
Funds concepts so as to use this concept for effective banking process.
 GROUP ELECTIVE NAME: COMPUTER APPLICATION

TECHNOLOGY ASSESSMENT & FORECASTING

COURSE CODE: 1Y2COM301CA

OBJECTIVE:
To understand the technology growth, changes, forecasting techniques, Assessment
and competitiveness.

UNIT - 1 Technology origin and evolution – Tailoring technology to fit specific industry
requirements – Organization redesign – Organizational re-engineering –
Financial considerations for technology Planning

UNIT - 2 Technology cycle and understanding technologies change - Responding to

technological changes - Adoption of technology - Overcoming resistance -
different approaches.
UNIT - 3 Technology Forecasting – Need –Methodologies: - Trend Analysis, Analogy,
Delphi, Soft System Methodology, Mathematical Models, Simulation, System
dynamic, S-curve, Role of Technology Information Forecasting and
Assessment Council (TIFAC).
UNIT - 4 Dissemination of technology information and strategic planning - Technology
choice and evaluation methods – Analysis of alternative technologies -
Implementing technology programmes.

UNIT - 5 Factory and office automation - Business Process Reengineering – Quality

Management –Use of Transferred Technology - Collaborative innovation
environment – Collaborative knowledge-intensive industry environment –
Business and government relations – Technological competitiveness in some of
the developing and developed countries.

COURSE OUTCOME:

To adopt recent technological changes, Assess alternatives and Compete in Industry

 TECHNOLOGY COMMERCIALIZATION & TRANSFER
COURSE CODE: 1Y2COM302CA

OBJECTIVE:

To understand Technology Commercialization, Negotiation, Transfer Mechanisms,

Licensing.

UNIT - 1 Technology as asset - Competitive technology strategic options -Types of

commercialization – Commercialization Process. Technology opportunities -
Technology scale up - Transfer decision making - Choice of technology –
Technology Transfer Categories: - International - Cross industry – Inter- firm –
Intra-firm.

UNIT - 2 Technology Negotiation-Preparation and conduct of negotiations - Technology

outsourcing - Socio, economic, political, legal and cultural considerations.
Technology diffusion - Technology transfer modes - Technology up-gradation -
Technology modernization - Adoption of new technologies - Absorption of new
technologies - Absorption process - Relocation issues.

UNIT - 3 Technology Transfer Services - Matching and reselection of prospective business

partners - Commercializing innovations –Technology transfer negotiations -
Technology transfer Offices: - databank - periodicals – web based services - -
technology transfer agreements - Material Transfer Agreements (MTA s) -
Business meets, workshops, training programmes, press release.

UNIT - 4 In-house development -Partnerships with intermediaries – Sponsored development

- Joint development - Collaborative development - International networks of
technology brokers. Technology Licensing - Rights of license holders- Financial
terms – documentation - cross licenses - Collaboration and public policy.

UNIT - 5 Assistance in implementing technologies – Intellectual property related issues: –

rights - litigations – royalty audits – auctions- Market/feasibility studies - Product
marketing - Technology valuation: - methods – Contract negotiation –
Subcontracting – sublicense - Technology investment practices -Arranging
financial assistance: – sources - option fund – angel investment-Finance
syndication – loan - venture capital and debts– grants – incentives.

COURSE OUTCOME:

After learning this course, students will understand the insights of Commercialization
Process, Modernization, Material Transfer Agreements, Technology valuation methods,
Technology Investment Practices.
 GROUP ELECTIVE NAME: TAXATION

DIRECT TAX
CUORSE CODE: 1Y2COM301T

OBJECTIVE:-
To provide basic knowledge and equip students with the application of principles
and provisions of Income Tax Act 1961.

UNIT – 1 Basic concepts and Definitions, Residential status and tax incidence. Exempted Income, Deemed
Income, Clubbing of Income, Deductions under Section-80.

UNIT – 2 Computation of Tax Liabilities of Individual. Taxation on Agriculture Income.

UNIT - 3 Assessment of Tax and Return of Income Tax, Types of Assessment.

UNIT – 4 Advance payment of tax, Tad Deduction at Source, Penalties and Prosecution, Refund of excess
payment.

UNIT – 5 Income Tax Authorities, Appeal and Revisions, Settlement of cases.

COURSE OUTCOME:
This paper would provide the understanding of various provisions of Income Tax Act
as well as equip the students to make practical applications of the provisions for
taxation purpose.
 GOODS & SERVICES TAX
COURSE CODE: 1Y2COM302T
OBJECTIVE:

This Course is designed to develop the basic understanding of the student to

understand the Concept of Goods and Services Tax and its computation. It also
aims to give insight about the tax regime and registration process.

UNIT-1: Goods and Service Tax:

Introduction, History of GST in world, History of GST in India, Tax included in GST,
Advantages and Disadvantages of GST, GST council, concept of Dual GST, GST
Administration, Rates of GST, Classification of Goods and Services Under GST, GST on Import
and Export, GST Composition Scheme, GSTN. Pre GST Regime and Constitutional
Amendment: Constitutional Amendment, Main Previous Indirect Taxes Central sales Tax,
Central Excise duty, Service Tax, Value Added Tax, Custom duty, Drawback of Previous Value
added Taxation, Transitional provisions, Anti Profiteering rules 2017, Consumer welfare fund,
Doctrine of Unjust enrichment, Avoidance of dual control.
UNIT-2: Important meanings and Definitions:

Business, Goods, Service, Person, Government, Capital Goods, Invoice etc. Taxation and
Exemption from Tax and Registration: Registration in GST, General procedure, Types of
Registration, PAN Compulsory for Registration, Casual Taxable Person, Registration under
Central Excise/Service Tax/VAT, Facilities for small dealers, Process of rejection of
Registration, Consequences of Non Registration. Meaning, Time and Expectation of Supply:
Meaning of Supply, Essential elements of the formation of supply, Deemed Supplies, Time of
supply, Exempted supply, zero rated supply, Transfer of Possession, Time of Continuous supply
and Services, Composite and Mixed Supply, Valuation of Supply Valuation Methods, Sundry
Services. Place of Supply of goods and Services: Difference in Provisions of supply location,
Uses of assumptions, Place of Supply, Default, Place of various supplies. Valuation In GST
and Payment of Tax: Transaction Value, Main Feature and Payment Process of GST, Time of
Payment of Tax by Supplier, E Ledger, Tax Liability Register, Cash Ledgers, I.T.C. Ledger,
CPIN, CIN, E-FPB, TDS, TCS.
UNIT-3: E - Way Bill System:

Meaning, Features, Need, States using E - Way Bill System, Process, Registration, Format,
Validity, Things and Precautions, Future of E - Way Bill. E - Commerce, Job work and Input
Tax Credit: E - Commerce, E - Commerce Operator, Aggregator, TCS by E - Commerce
Operator, Job work and its Provisions, Input Tax credit, GST Payment on Reverse charge,
Necessary Conditions, Time Limit, Negative List. IGST Act: Meaning, Advantage, Features,
Interstate Supplies, Export Taxation, Payment of IGST. Concept of Input Service Distributor
in GST: Input Service Distributor, Needs of Registration, Conditions of Credit, Recovery of
wrongly distributed credit, Credit distribution. Return Process and Matching of Input Tax
credit: Objective of Return, Need, Types, Upload of Challan bill, Need of Annual return,
Annual and Final return, Amendment in return, Tax Return Preparer.
UNIT-4: Estimation, Audit and Refund:

Starting of Audit, Special Audit, Refund, Time Limit, Compulsory B. R. C. Demands and
Recovery: Tax recovery and methods, Tax Payment in installments, taxable person becoming
insolvent, Business operates by Agent of minor. Appeals and Revision: Appeal Provision,
Appeal in GST, Time Limit, Disputed amount serious Matters Interest on Advance, amount of
refund, Appeal in High Court. Advance Ruling: Advance Ruling, demands, objectives,
Application, Process of receiving decision, to be cancellation of decision, Provisions of appeal
against decision, order of rectification of errors.

UNIT-5: Settlement Commission:

Objectives, matters, structure, schedule of settlement application, order passed by settlement

commission, Powers of Commission, Person which do not take advantages of settlement
commission. Inspections, Search, Seizure and Arrest: Inspection, Search, seizure, Arrest,
various orders, search warrant, seizure of things, Process of search, Illegal search, difference
between seizure and arrest, Safety Solutions, Serious crimes, ordinary crimes, Summons,
Guidelines, Offence, Penalties and Prosecutions: Prescribed crimes, Penalties, Provisions of
Penalty, Amount of Penalty, Prosecutions Prosecutable offence, mens-rea, Detention of
imprisonment, Composition of crimes, monetary limits. Frontend Business Process on GST
Origin of GSTN, Rendered Services, importance in Registration, Features of GST portal, GST
Service Provider, GST facility, Various Provisions. Registration under GST and Return
Filing

COURSE OUTCOME:

After learning this course, students will be able to understand the concept of GST
and the computation of tax and will also be able to register and deal with other GST
related Issues.
 MASTER OF COMMERCE
Duration: 24 Months (2 Years)
COURSE STRUCTURE OF IVth SEMESTER
Credit Allotte
External
Course Details Internal Assessment Distributio d
Assessment
n Credits

Major Minor Sectional

Subjec
Total
Course Course t wise
Course Title Mark Max
Code Type Max Min Max L T P Distrib
s Min Mar Min
Mar Mar Mar ution
Marks ks Mark
ks ks ks
s
Theory Group
1Y2COM401 Core
Course Corporate Tax
Planning & 100 50 17 20 08 30 12 4 - - 4
Management
1Y2COM402
Core Research 100 50 17 20 08 30 12 4 - - 4
Course Methodology
1Y2COM403
Core Corporate
Course Governance,
Ethics and 100 50 17 20 08 30 12 4 - - 4
Social
Responsibility
of Business

Discipl Group Elective

ine III
Specifi Finance/Mana
c gement 100 50 17 20 08 30 12 4 - - 4
* Electiv Taxation
e /Banking/Com
puter
Application
Term End
Lab
Practical Sectional
Performance
Exam

Projec
t/Diss
ertatio Project/Disser
n/Inte tation/Interns
** 200 100 33 - - 100 40 - - 8 8
rnship hip & Viva
s& Voce
Viva
Voce
Grand 600 16 24
Total

Minimum Passing Marks are equivalent to Grade D, L-Lectures T- Tutorials P- Practical Tutorials
Sectional weightiage – Attendance 50%, Three Class Tests/Assignments
 CORPORATE TAX PLANNING & MANAGEMENT
COURSE CODE: 1Y2COM401
OBJECTIVE:

This subject provides an introduction to an overview of fundamental concepts

of income tax include Introduction to Taxation, including income tax, capital
gains tax, fringe benefits tax, and goods and services tax.

UNIT – 1 Concepts of tax planning, Tax evasion, Tax avoidance, Tax management,
features of tax planning, need of tax planning, need for tax planning,
precautions in tax planning, limitations of tax planning, difference between tax
planning and tax evasion, tax avoidance, tax management
UNIT – 2 Computation of taxable income, Carry-forward and set-off of losses for
companies, Minimum Alternative Tax (MAT), Set-off and Carry-forward of
Losses, Forms, Reports and Returns and Tax Reporting.
UNIT – 3 Tax Planning and Financial Management Decisions: Tax Planning relating to
Capital structure decision. Tax Planning and Managerial Decisions: Tax
planning in respect of own or lease, sale assets used for scientific research,
make or buy decisions; Repair, replace, renewal of renovation and shutdown or
continue decisions
UNIT – 4 Special Tax Provisions: Tax provisions relation to free trade zones,
infrastructure sector and backward areas, Tax issues relating to Amalgamation:
Tax planning with reference to amalgamation companies, Tax payment:
Tax deductions and collection at source Advance payment of tax.
UNIT – 5 Introduction to Goods and Service Tax, Classification of Goods and Services
under GST, Pre GST Regime and Constitutional Amendment, Concept of
Supply, concept of place of Supply, Input Tax Credit, Computation of Taxable
Value Under GST.

COURSE OUTCOME:

By learning tax planning student will get the theoretical and practical knowledge of
tax planning and implementation.
 RESEARCH METHODOLOGY
COURSE CODE: 1Y2COM402

OBJECTIVE:

To understand the assessment of tax, importance of tax planning, areas of tax

planning

UNIT - 1 Research: Types of Research, Characteristics of Good Research;

Research Process; Problem Identification, Literature review, Formulation
and statement of research problem, Characteristics of good research problem,
Hypothesis- Formulation and Errors.

UNIT - 2 Research Design: Types of designs, Methods, Sampling Design:

Fundamental concept, Probability and Non-probability sampling with
applicability of each,
UNIT - 3 Methods and Techniques of Data Collection: Types of Data – Primary and
Secondary, Various techniques used for collecting data, Pros and cons of
each, Research Instruments – Types and use, Validity and reliability, Scaling
techniques – Types and usage of each.

UNIT - 4 Fieldwork in Research and Data Processing: Analysis and interpretation of

data, Coding, Editing and Tabulation of Data, Analysis of Data: Descriptive,
Inferential and Multivariate analysis, Testing of hypothesis, Various Kinds of
Charts and Diagrams, Overview and use of statistical software packages.

UNIT - 5 Reporting of Research: Types of reports, substance of reports, format of

report, Precautions, Writing references, Bibliography and Annexure,
Presentation of reports,

COURSE OUTCOME:

After learning this subject students will be able to understand the concepts
and process of research carried out for effective decision making in all the
functional areas of the business.
CORPORATE GOVERNANCE, ETHICS & SOCIAL RESPONSIBILITY
OF BUSINESS
COURSE CODE: 1Y2COM403
Objective:
To familiarize the students with the knowledge of ethics, emerging trends in good
governance practices and corporate social responsibility in the global and Indian context.

UNIT 1-
Business Ethics Concept of business ethics; various approaches to business ethics;
ethical theories; ethical governance; the concept of corporate ethics; benefits of
adopting ethics in business.

UNIT 2-
Conceptual Framework Of Corporate Governance Evolution of corporate
governance; regulatory framework of corporate governance in India; SEBI
guidelines and clause 49; reforms in the Companies Act; corporate governance in
PSUs and banks;

UNIT 3-
Corporate Governances Practices In India and abroad, Independent directors,
Nomination Committee, Mandatory Auditing and Major Corporate Frauds. Role and
Functions of Board Committees. Standing committees, ad-hoc committees, task force
committees.

UNIT 4-
Whistleblowing and Corporate Governance The Concept of Whistle-Blowing; Types
of Whistle-blowers; Whistle-blower Policy; the Whistle- Blower Legislation and
development in India.

UNIT 5-
Corporate Social Responsibility (CSR) Meaning; corporate philanthropy; CSR
through triple bottom line; CSR and business ethics; CSR initiatives in India.
Suggested Readings:
Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University
Press, New Delhi. Blowfield, Michael, and Alan Murray, Corporate
Responsibility, Oxford University Press.
Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social
Responsibility-A European Perspective, Edward Elgar.
Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt
Ltd, New Delhi. Sharma, J.P., Corporate Governance and Social
Responsibility of Business, Ane Books Pvt. Ltd, New Delhi.
 SPECILIZATION WITH ELECTIVE
Note - Students need to select any one group and choose any two subjects from selected group
for fifth and sixth semester.

Electives for Third Semester Electives for Fourth Semester

Course Course Course
Course Code List of Electives List of Electives
Type Code Type
GROUP ELECTIVE NAME: : FINANCE
Financial
Discipline Discipline
6CMCO301F Security Analysis and Institutions &
Specific 1Y2COM401F Specific
Portfolio Management Markets
Elective-1 Elective-3
Discipline
6CMCO302F Financial Institution &
Specific
Services
Elective-2
GROUP ELECTIVE NAME: MANAGEMENT
Disciplin
6CMCO301 Discipline Business Promotion
Human Resource e Specific
Specific 1Y2COM401M and Project
M Management Elective-
Elective-1 Planning
3
6CMCO302 Discipline
Specific Marketing Management
M
Elective-2
GROUP ELECTIVE NAME: BANKING
Disciplin
Discipline
6CMCO301B Specific Principles & Practices of e Specific International
1Y2COM401B
Banking Elective- Banking
Elective-1
3
Discipline
6CMCO302B Specific Funds Management In
Banks
Elective-2
GROUP ELECTIVE NAME: COMPUTER APPLICATION
Discipline Discipline Software Project &
6CMCO301C Technology Assessment & 1Y2COM401
Specific Specific Quality
A Forecasting CA
Elective-1 Elective-3 Management
6CMCO302C Discipline Technology
Specific Commercialization &
A
Elective-2 Transfer
GROUP ELECTIVE NAME: TAXATION
Discipline Discipline
6CMCO301T Specific Direct Tax 1Y2COM401T Specific Business Taxation
Elective-1 Elective-3
Discipline
6CMCO302T Specific Goods & Services Tax
Elective-2
 GROUP ELECTIVE NAME: FINANCE

FINANCIAL INSTITUTIONS & MARKETS

COURSE CODE: 1Y2COM401F
Objectives:
The purpose of this course is to equip the students with an understanding of the financial
system, its constituents, the principles on which it operates, inter linkages and regulatory
concerns.
UNIT 1 -
Introduction Overview of financial markets& securities, Role of financial institutions,
depository and non-depository institutions, consolidation & competition among financial
institutions, financial conglomerates. Overview of the Indian financial system including
financial sector reforms. Other contemporary issues in finance.
UNIT 2-
Financial Markets Money markets-organization, economic role, instruments &
regulation. Capital Markets- Primary & Secondary markets and their organization.
Security market regulation and stability. Role of SEBI.
UNIT 3-
Banking An overview of the banking industry, Securitization. Bank earnings & bank
performance, investment banking. Bank failure & regulation; RBI and its policy evolution.
UNIT 4-
Financial Services and Non Depository Institutions Various fund based and fee based
financial services- Leasing, Factoring, Forfaiting, Merchant Banking, Credit rating,
Custodial services etc. Mutual Funds: Types of mutual funds schemes, ETFs, hedge
funds,venture capital funds, private equity funds and regulation. An overview of Indian
Mutual Funds Industry. An overview of Indian pension fund industry including NPS.
Insurance: Incentive problems in insurance- moral hazard & adverse selection, pure
premium, premium smoothing etc. Reinsurance, catastrophe insurance. Regulation. An
overview of the Indian insurance industry. Role of SEBI.
UNIT 5-
Financial Inclusion Extent of exclusion, financial inclusion initiatives including SHG-
Bank linkage Model. Micro finance- emerging issues & regulation.

Suggested Readings:
Kohn Meir, Financial Institutions and Markets, Oxford University Press.
Madura Jeff, Financial Markets and Institutions, South Western Cengage Learning.
Mishkin, Fredrick S. and Stanley G. Eakins, Financial Markets and Institutions,
Pearson Education India. Kidwell, David S., Backwell, David W., Whidbee,
David A. and Sias Richard W., ‘Financial Institutions, Markets and Money’,
Wiley.
Reserve Bank of India – Various publications.
 GROUP ELECTIVE NAME: MANAGEMENT
BUSINESS PROMOTION & PROJECT PLANNING
COURSE CODE: 1Y2COM401M
OBJECTIVE:

The objective of this course is to make student aware about the concepts and principle
of business promotion and project planning.

UNIT – 1: Entrepreneurship Development:

Definition, characteristics, functions and kinds of entrepreneurs, Entrepreneur

and his role in business promotion, Entrepreneurship development and theories,
Role of promoters in promoting a public and private company.

UNIT – 2: Starting a new venture:

Characteristics of project, categories of project, steps in project formulation,

project report.

UNIT – 3: Identification of Investment Opportunities:

Project ideas, screening of ideas; monitoring the environment, environment

scanning and opportunity analysis; Market & Demand analysis, Technical
analysis, Financial analysis.

UNIT – 4: Cost of project and capital structure:

cost of project – Major components. Financing concept, planning the capital

structure of a new company – norms and requirements.

UNIT – 5: Network Techniques for project implementation and control :

CPM and PERT techniques, features, importance and their difference, time
estimation, critical path, event slacks and activity floats; scheduling to match
availability of manpower and funds Measures of variability and probability of
completion by a specified date; project implementation practices in India.

COURSE OUTCOME:

At the end of the course student will know how to work in business organization and
GROUP ELECTIVE NAME: BANKING
business trade.
 INTERNATIONAL BANKING
COURSE CODE: 1Y2COM401B
OBJECTIVE:
The objective of this subject is to develop a basic understanding about the fundamental
concepts and techniques of International Banking Scenario and its various related
aspects.

UNIT - 1 Evolution of the international Banking scenario Globalization and Convergence of

Banking System. Multinational Banking, International Banking Crises: Capital
Flight: The Key issues: Refirming the traditional structure of Central Banking with
the Asian Financial Crises. The regulation of International Banking Structure
Measurement of efficiency, in Banking. The Institutional Design of Central Banks;
International banking for financing of exports and imports of goods and services.

UNIT - 2 Introduction- Concept of Money Market, Developed and Less developed Money
Market, Their Characteristics & Importance. English Banking System – Bank of
England, Origin and Growth, Organizational Structure, Functions, Monitory
Policy, Commercial Banking System.

UNIT - 3 Federal Reserve System- Origin, Organizational Structure and Working,

Commercial Banking in USA, Unit Banking and Branch Banking and Factors for
its Growth in USA New York Money Market – Constituents and Working,
Comparison between London Money Market and New York Money Market
London Money Market – Market Constituents working and credit Instrument-
Euro Dollar.

UNIT - 4 European Monetary Union- European Central Bank, Organization Structure and
Functions Bank of Japan- Structure and Working, Commercial Banking system of
Japan, Industrial Banking in Japan Asian Development Bank- Functions, Structure
and Working.

UNIT - 5 Indian Banking: Reserve Bank of India- Functions, Monetary and Credit Policy
And Evaluation, Achievements and Failures of R.B.I, Indian Money Market,
Constituents, Characteristics, Defects and Measures, Banking Reforms in India.
NABARD International Financial Institutions- I.M.F. and I.B.R.D, I.D.A, IFC,
BRICS- New Development Bank.
 GROUP ELECTIVE NAME: COMPUTER APPLICATION

SOFTWARE PROJECT & QUALITY MANAGEMENT

COURSE CODE: 1Y2COM401CA
OBJECTIVE:

To understand project management cycle in software development and

also to study various project estimation and quality models in software
development.

UNIT – 1 : INTRODUCTION –

Software Projects, Projects Planning, Process models, Waterfall, RAD, V,

Spiral, Incremental, Prototyping, Agile, Project Tracking.
UNIT – 2: SOFTWARE METRICS –

Goal, Question, Metric (GQM) model, Product Quality metrics, In process

Quality metrics, Metrics for software maintenance and testing, Complexity
Metrics.
UNIT – 3: SOFTWARE PROJECT ESTIMATION –

Effort and Cost Estimation – Expert Judgment, LOC, Function Points,

Extended Function Points, Feature Points, Object Points, COCOMO-81,
COCOMO-II; Risk Management.
UNIT – 4: SOFTWARE QUALITY –

Quality Management Systems, Software Quality Models- FURPS, McCalls

Models, Applying seven basic quality tools in software development,
Measuring Quality, Gilb, CoQUAMO, Lean software development.
UNIT – 5: SOFTWARE QUALITY ASSURANCE –

Software Reliability models-Rayleigh model, Weibull model; Defect Removal

Effectiveness; Quality standards- ISO 9000 models and standards for process
improvement, ISO/IEC 9126-1to 9126-4, SQuaRE, ISO/IEC 25000, ISO/IEC
25010, CMM, PCMM, CMMI, SPICE.

COURSE OUTCOME:

After learning this course, students gains the Knowledge of software development
process and quality models. They will also accumulate the Knowledge of software
project estimation and quality assurance.
 GROUP ELECTIVE NAME: TAXATION

BUSINESS TAXATION
COURSE CODE: 1Y2COM401T

OBJECTIVE:
This paper would provide the understanding of various provisions of Income Tax
Act as well as equip the students to make practical applications of the provisions for
taxation purpose.

UNIT – 1 Computation of Income from Business and Profession, Assessment of Hindu

Undivided Family (H.U.F.) including tax liabilities.

UNIT – 2 Assessment of firm and Association of Person. Computation of Tax Liabilities.

UNIT – 3 Assessment of Companies, including tax computation.

UNIT – 4 Assessment of Co-operative society, Charitable and other Trust including tax
calculation.

UNIT – 5 Double Taxation Relief, Assessment of Non-Residents.

COURSE OUTCOME:

By learning this student will get the knowledge about implementation of tax and they
will also learn how to calculate Income tax in various forms of business.
 Project/Dissertation/Internships & Viva Voce
Guidelines to Examiners for
End Semester Examination (ESE):

Overall project dissertation may be evaluated under the following heads:

• Motivation for the choice of topic
• Project dissertation design
• Methodology and Content depth
• Results and Discussion
• Future Scope & References
• Participation in Field Training Program
• Application of Research technique in Data collection
• Report Presentation
• Presentation style
• Viva-voce

PROJECT STUDY
Every student will be assigned a Business Project Study at the end of the every Third/ Fourth
Semester and it will be pursued by him/her under the supervision of an internal supervisor /
faculty guide. The Project Reports (in duplicate) along with one soft copy will be submitted by
the students prior to the date of the commencement of the end-semester examinations. An
illustrative format of the report is given below (The Institute may prescribe the format
separately).
• Objective of the Research Undertaken
• Literature Review
• Research Methodology
• Data Analysis
• Findings and Conclusions
• Bibliography
• Appendices – to include questionnaire, if any

Students will be required to submit progress reports as per the schedule to be announced by the
Institute for assessment by the external examiners. The external assessment shall be done based
on Viva Voce and the Business Project Study Report.
Evaluation of project dissertation work may be as per the following guidelines:

Project model (if any) and the Project record

notebook = 50% of Total

Project presentation and viva-voce =50% of

Total
Overall project dissertation may be evaluated under the following heads:
 Motivation for the choice of topic
 Project dissertation design
 Methodology and Content depth
 Results and Discussion
 Future Scope & References
 Presentation style
 Viva-voce

DISSRERTATION/ PAPER PRESENTATION

 Student alone or in a group of not more than five, shall undertake one Project
approved by the Subject Teacher/H.O.D. of the Department/College
concerned. The progress of the Project shall be monitored by the faculty
members at regular intervals.

OR

 Paper presentation on ‘Topic Provided’ and group discussion

 INSTRUCTION TO QUESTION SETTER:

Mid Semester Examination (MSE):

There will be questions in written examinations of 20 marks. Question paper will
consist of 5 descriptive type 5 questions of 5 marks each, out of which any 4 are to be
answered.

End Semester Examination (ESE):

There will be two groups of questions. Group A will be short answer type 5 question
of 5 marks each, out of which any 4 are to be answered Group B will contain
descriptive type 5 questions of 10 marks each, out of which any 3 are to be answered.

Note: There may be subdivisions in each question asked in Theory Examinations

The Mid Semester Examination shall have 2 components. (a) Per Semester Internal
Assessment Test (SIA) of 20 Marks (b) Class Attendance/ Performance Score (CAS) of
10 marks will be applicable.

(Attendance Upto75%, 4 mark; 75<Attd.<85, 7 marks; 85<Attd.<95, 10 marks ).

Note: Mid Semester Examination (MSE): Question paper Size will be of A4 Type.

End Semester Examination (ESE): Question paper Size will be of Book size