KUPPAM - DRAVIDIAN UNIVERSITY

DRAVIDIAN UNIVERSITY: KUPPAM SRINIVASAVANAM, KUPPAM-517426.

SCHOOL OF COMMERCE AND MANGEMENT

M.Com I Semester Subjects_

101.Business Environment and Policy

102. Management and Organizational Behaviour

103. Managerial Economics

104. Research Methodology and Statistical Analysis

105. Accounting for Managerial Decisions

M.Com II Semester Subjects_

201. Financial Management

202. Advanced Cost Accounting

203. Marketing Management

204. Human Resource Management

205. Computer Application in Business

206.(EE)Human Resource Development

M.Com. III Semester Subjects_

301. Personality Development and Soft Skills

302. Strategic Management

303. Corporate Financial Accounting

304 &305 Al. Financial Derivatives

304&305 A2. Security Analysis and Portfolio management 304&305 Bl: Consumer Behaviour and Market Research

304&305 B2: Customer Relationship Management

304&305 CI: Human Resource Planning and Development

304&305 C2: Organizational Development

304&305 DI: Corporate Governance and Reporting

306. Financial Services

307: Risk and Insurance Management

M.Corn IV Semester Subjects_

401. Corporative tax Planning and Management

402. E-Commerce

403&404 Al. Merchant Banking

403&404 A2. International Financial Management

403&404 Bl. Rural Marketing

403&404 B2. International Marketing

403&404 CI. Performance Management

403&404 C2.Strategic Human Resource Management

403&404 DI : Accounting for Service Organizations

403&404 D2. International Accounting

405 & 406: Project Report and Via-Voce

407: Basics of Entrepreneurship Development

M.Com. 101: BUSINESS ENVIRONMENT AND POLICY

Business and its environment : Nature and Scope of business -

Characteristics of contemporary business - Nature and significance of

business environment - Types of environment - Internal and External

environment - Micro and Macro Environment - Environmental Scanning

Environmental analysis - Techniques approaches to environmental

analysis - Changing dimensions of business environment.

Economic environment of business : Nature and elements of economic

environment Basic economic systems - Economic planning in India -

Industrial policy- Fiscal policy - Monetary policy - EXIM policy - Public

sector and economic development - Economic reforms - liberalization -

Impact of New economic policy.

Political-legal environment of business: Political institutions - Legislature

Executive - Judiciary - Judicial activism - Government and business -

state intervention - control systems - Regulatory framework for control of

economic activity.

Socio-cultural environment: Nature and impact of culture in business -

Ethics in business - Cultural diversities - Business and society - Business

participation in cultural affairs - social responsibilities of business -

Corporate governance in India.

Global and technical environment - Features of globalisation - Problems

and Benefits of MNCs - Emerging challenges of international business -

Economic effects of technology - Management of technology - Status of

technology in India - Policy towards science and technology.

UNIT-I

UNIT-II

UNIT-III

UNIT-IV

UNIT-V

REFERENCE BOOKS :

1.

2.

3.

4.

5.

6.

7.

8.

9.

Aswathappa. K, Essentials of Business Environment, Himalaya Publishing House,

New Delhi.

Fernando A.C, Business Environment, Pearson Education, New Delhi.

Francis Cherunilam, Business Environment, Himalaya Publishing House, New Delhi.

Kohli.S.L. andResutra N.K, Business Environment, Kalyani Publishers, New Delhi

2005.

ShaikSaleem Business Enl~ironment, Pearson Education, New Delhi

Misra.S.K, and V.K.Puri Indian Economy, Himalaya Publishing House, New Delhi,

2008.

Agrawal. A.N., Indian Economy: Problems of Development and Planning, New Age

Publications, New Delhi, 2008.

Misra.S.K., and V.K.Purl, Economic Environment of Business, Himalaya Publishing

House, New Delhi, 2008.

Raj Agrawal, Business Environment, Excel Books, New Delhi, 2008.

_________________________

M.Com 102: MANAGEMENT AND ORGANIZATIONAL BEHAVIOUR

UNIT -I Management: Nature and Process of Management — Evolut ion of

Management thought — managerial functions — Business ethics - Social

responsibilities of business management.

UNIT — II Foundations of Individual behaviour: Personality — Determinants of

Personality — Theories of Personality - Motivation — Characteristics —Sources

— Types and Theories of motivation.

UNIT — III Foundations of group behaviour: Types of groups — Formation of group —Group

Cohesiveness - Teams and team building — Leadership - Theories of leadership.

UNIT — IV Organisational Process: Foundations of organisational structure — Types -

Management of Organisational conflicts and negotiations.

UNIT — V Organisational dynamics -Organisational change and development —

Organisation culture — Culture adjustment — Managerial response.

REFERENCE BOOKS:

1. Aswathappa K., OrganisationalBehaviour: Text, Cases and Games, Himalaya

Publishing House, Hyderabad.

2. Jennifer M, George and Gareth R, Jones — Undersatnding and Managing

Organizational Behavior, Perason Education, New Delhi

3. Sauna V.S.Veluri, OrganisationalBehaviour — An interactive Learning Approach, Jaico

Publications, Mumbai, 2009.

4. Stephen P. Robbins, OrganisationalBehaviour, Perason Education, New Delhi

5. JitS.Chandan, OrganisationBehaviour ,Vikas Publishing House, New Delhi

6. John W. Newstrom and Keith Davis, OrganisationalBehaviour, Human

Behaviour at work, Tata McGraw Hill Publishing House, New Delhi.

7. Fred Luthans, OrganisationalBehaviour, Tata McGraw Hill Publishing

House, New Delhi.

M.Com 103: MANAGERIAL ECONOMICS

UNIT I Introduction : Meaning and definition of Managerial Economics (ME)Principles

and Scope of ME, types of Economics — Characteristics Uses of ME - Role and

responsibilities of a managerial economist.

UNIT II Demand forecasting: Nature and scope of forecasting Objectives Methods of

demand forecasting — Opinion polling and statistical methods -Criteria for good

forecasting method Forecasting demand for new

products.

UNIT III Cost analysis: Cost concepts and classification — Cost output relationship in

short run and long run Economies of scale Cost function Cost control and cost

reduction.

UNIT IV Production analysis: Basic concepts and types Law of variable proportions -

Factors of production and returns to scale — Cobb-Douglas production function

— opportunities for multiple products Policy on adding new products and

dropping old products.

UNIT V Nature of profits: Different views of profits Profit functions Measurement of

Profit - Policies on profit maximization Profit planning Managerial uses of break

even analysis.

REFERENCE BOOKS :

1. Joel Dean, Managerial Economics, Prentice Hall Ltd., India.

2 Varshiney&Maheswari, Managerial Economics, Sultan Chand & Co.,

3. Mehatha Pt., Managerial Economics, Sultan Chand & Co.,

4. Keat& Young, Managerial Economics. Pearson Education, New Delhi.

5. Dwivedi D.N. Managerial Economics, Himalaya Publishing House,

6. Mote, Paul & Gupta, Managerial Economics, Tata McGraw Hill Ltd:,

M.Com 104: RESEARCH METHODOLOGY AND STATISTICAL ANALYSIS

(RMSA)

UNIT-I

Introduction: Quantitative Techniques: Meaning, Need and Importance-classification:

Statistical Techniques-Operations Research techniques-Role of Quantitative Techniques in

Business and Industry- Limitations, Research: Meaning, Purpose, Characteristics and

Types- process of Research: Formulation of objectives- Research plan and its components-

Methods of Research: Survey, Observation, Case study, experimental, historical and

comparative methods- Difficulties in Business research

UNIT-II

Probability and Probability Distributions: Probability: Meaning-fundamental Concepts –

Addition theorem-Multiplication theorems Bayesian theorem and its simple application,

Probability Distribution: Meaning and Importance of theoretical frequency distributions

Binomial, Poisson and Normal distributions- Properties and uses- fitting Binomial, Poisson

and Normal, Distributions (including problems)

UNIT-III

Sampling Collection, Presentation and Analysis of data: Census Vs. Sampling- Methods of

Sampling Random and Non-Random Sampling methods, Source of Data: Primary and

Secondary Sources- Methods of collecting Primary Data- Designing Questionnaires/

Schedules in functional areas Hypothesis testing- Type I and Type II errors – Inference

from small sample mean tests- difference between the means of two independent sample-

difference between the means of two dependent sample of paired observation Chi Square

Test: Definition-Conditions for Applying Chi square test, limitation of Chi square test- Chi

square test for testing the independence of Attributes- Chi square test of goodness of fit

(including problems)- F-test- one way and two-way ANOVA.

UNIT-IV

Linear programming: Requirements for application of linear programming Assumptions

underlying linear programming - Advantages of linear programming -- Applications of Linear

programming and limitations of Linear programming - Formulation of Linear programming

problem -Characteristics of linear programming problem - Solution by graphic method and

simplex method.

UNIT-V

Interpretation and Report Writing: Interpretation: Introduction – Essentials for interpretation,

precautions in interpretation- conclusions and generalization-Methods of generalization,

Statistical fallacies: bias, inconsistency in definitions, in a appropriate comparisons, faulty

generalizations, drawing wrong inferences, misuse of statistical tools, failure to comprehend the

data (including small cases). Report Writing: Meaning and types of reports- Stages in

preparation of Report- Characteristics of a good report- Structure of the report’ –

documentation: Footnotes and Bibliography- Checklist of the report

Suggested Books:

1. Gupta S.0 &Indra Gupta, Business Statistics, Himalaya Publishing House, Mumbai.

2. Raghavachari.M, "Mathematics for Management", Tata McGraw Hill

3. Lerin, "Statistics for Management" Pearson Company, New Delhi.

4. Black Ken, "Business Statistics for Contemporary decision making", New age publishers, New Delhi.

M.Com 105: ACCOUNTING FOR MANAGERIAL DECISIONS

N IT I Cost analysis for pricing decisions: Full cost pricing- Mark up pricing-Break-even

pricing- Target pricing- Conversion cost pricing- Differential cost pricing.

UNIT II Business Decisions: Cost behaviour Relevant Costs —Determination of sales mix

— Exploring new markets Discontinuance of a product line Make or buy

decisions — Equipment replacement decision Change Vs Status quo — Expand

or contract Shut down or continue.

UNIT III Responsibility Accounting (RA): Concept of RA Assumptions of RA Types of

responsibility centers — Responsibility accounting reports Advantages of RA

Issues in RA.

N IT — IV Divisional Performance and Transfer Pricing: Decentralized operations -

Performance measurement Financial performance— Non-financial

performance - Transfer pricing Meaning Methods of transfer pricing Issues in

transfer pricing.

UNIT V Management Reporting: Concept Modes of reporting Types of reports Essentials

of good report — Process of preparing report – Reporting practices of Indian

companies.

REFERENCE BOOKS:

1. Sahaf M.A. Management Accounting Principles and Practice.,Vikas, Mumbai.

2 Jawaharal, Management Accounting, Himalaya Publishers, Mumbai.

3. Kulshrestha N.K., Management Accounting, Tata McGraw Hill, New Delhi.

4. Sharma R.K., and S.K.Gupta. Management Accounting, Kalyani, Ludhiana.

5. Charles T. Horngren, G.L. Sundem and W.O. Stratton, Introduction to

Management Accounting, Pearson, Delhi.

6. Robert S.Kaplan and Anthony A.Atkinson, Advanced Management Accounting

Prentice Hail, New Delhi.

M.Com - 201: FINANCIAL MANAGEMENT

UNIT —I Introduction : Meaning of finance Functions of finance Objectives of financial

management — Profit Vs Wealth maximization Organisation of finance function

Role of the financial manager. (Theory only)

UNIT H Capital Structure, Leverages and Cost of Capital: Theories of capital structure —

N I, NOI, Traditional and MM Theories — Operating and Financial Leverages -

Computation of Leverages — Specific cost of capital Determination of weighted

average cost of capital. (Theory and Problems)

UNIT III Management of Working Capital: Concepts Need for working capital Operating

cycle — Estimation of working capital requirements --Management of cash,

receivables and inventory (Theory and Problems).

UNIT IV Capital Budgeting: Concept - Significance Process Techniques of capital

budgeting — Payback period (PB), Accounting Rate of Return(ARR), Net Present

Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI) Capital

rationing. (Theory and Problems).

UNIT V Dividend Policy: Types of dividends — Factors influencing the dividend policy

— Theories of dividends Walter, Gordon and MM Hypothesis(Theory only).

REFERENCE BOOKS:

1. Pandey, T.M. : Financial Management, Vikas Publishing House, New Delhi.

2. SheebaKapil, Financial Management, Pearson Education, New Delhi.

Jonathan Berk Peter ReMarzo Financial 'Management, Pearson Education,2008.

4. Chandrahose, Fundamentals of Financial Management PHI, New Delhi.

5. Khan and Jam : Financial Management, Tata McGraw Hill, New Delhi.

6. Maheswari, S.N. : Financial Management, Sultan Chand and Sons, New Delhi.

7. Kulakarni. P.V., Financial Management, Himalaya Publishing House Co. Ltd,

Mumbai.

8. Van Horne : Financial Management and Policy,Prentice Hall of India, Nevv Delhi.

9. Prasanna Chandra, Financial Management, Tata McGraw Hill, New Delhi.

10. SheebaKapil, Financial Management Strategy.. Implementation and Control,

PragathiPrakasam Publication, Meerut.

M.Com. 202: ADVANCED COST ACCOUNTING

UNIT — Introduction: Cost concepts Objectives- advantages and limitations of cost

accounting — Cost Accounting Vs Financial Accounting and Cost Accounting

Vs. Management Accounting (Theory only).

LJNIT II Process Costing: Inter process profits Equivalent production By-products and

joint products (Theory and Problems).

UNIT III Operating Costing Transport costing — Power house costing Hospital costing

(Theory and Problems).

UNIT IV Reconciliation of cost and financial accounts: Need for reconciliation Reasons for

disagreement in profit/loss - Methods of reconciliation.(Theory and Problems).

UNIT — V Activity Based Costing (ABC): Concept - Meaning Definition and characteristics

of ABC — Different stages in ABC — ABC and cost drivers Advantages of

implementing ABC (Theory and Problems).

REFERENCE BOOKS:

1. Jain S.P., and K.L. Narang, Cost Accounting Principles and Practice, Kalyani

Publishers, New Delhi.

2. Rathnam P.V., Rathnarn's costing advanced problems and solutions, Kitab

Mahal Distributors.

3. Maheswari S.N., Advanced problems and solutions in cost accounting, Sultan

Chand & Sons.

4. Bhar B.K., Cost accounting methods and problems, Academic publishers,

Kolkota.

5. Pillai R.S.N., and V.Bhagavathi : Cost accounting, Sultan Chand and co. Ltd.,

New Delhi.

M.Com. 203: MARKETING MANAGEMENT

UNIT II Introduction: Evolution of marketing concept-Nature and scope of marketing- 4Ps

of marketing mix- Marketing environment- Consumer behavior- Models of

consumer behavior- Buying motives-Types of buying behavior- Factors

influencing buyer behavior- Bases for market segmentation- e-marketing

technologies.

UNIT II Product mix: Classification of products New product development process

— Product mix and product line decisions — Branding and packaging strategies

— Product life cycle (PLC)- Price mix- Price objectives- Factors influencing

pricing policies- various pricing policies.

UNIT III Place mix: Functions of channels- Channel selection- Supply chain management-

Promotion mix- Development of effective communication Selection of

advertising media and agency — Purposes and tools of sales promotion —

Purposes and principles of personal selling Public relations E-CRM.

UNIT — IV Marketing Information System (MIS): Components of MIS Internal records

system- Marketing intelligence system- Marketing research system- marketing

decision support system- Importance and scope of Marketing research system-

Marketing research process- Profile of marketing research in India- Marketing

research agencies in India.

UNIIT- V Services Marketing: Features of services Goods Vs., Services marketing7Ps of

marketing mix — Marketing triangle of services marketing GAP model of

services quality - Strategies for services marketing.

REFERENCE BOOKS:

1. Philip Kotler: Marketing Management Analysis, planning, implementation, and

Control, Prentice Hall of India, New Delhi.

1. Kotler, Keller Marketing Management 13/e. Pearson Educarion,New Delhi.

2. Ramaswamy, V.S.: and Namakumari : Marketing Management Planning

implementation and control, McMilian India Ltd., New Delhi.

3. Govindharajan, Marketing Management, PHI, New Delhi.

4. Gandhi, J.C., Marketing A managerial introduction, Tata McGraw Hill, New

Delhi.

5. Panda, Marketing Management, Excel Publications: New Delhi.

6. Valarie A, Ziethaml and Mary Jo Bitner, Services Marketing, Tata McGraw Hill,

New Delhi.

M.Com.204 : HUMAN RESOURCE MANAGEMENT

UNIT I Acquisition of human resources: HRM functions Job analysis Job designs —

Human resource planning — Human resource information system-- Recruitment

and selection strategies New employee orientation.

UNIT II Development of human resources: Performance appraisal system Performance

appraisal and succession planning — Career planning and development —

Methods of training Methods of development Measuring training effectiveness.

UNIT III Rewarding human resources: Job evaluation methods, Incentive payments

Executive compensation programs Employee benefits and services.

UNIT IV Maintenance of human resources: Job satisfaction Discipline and employee

rights Employee counseling grievances settlement.

UNIT V Integration of human resources: Types and forms of participative management —

Quality circles — Employee empowerment Collective bargaining quality of work

life.

REFERENCE BOOKS:

1. David A, Decenzo., and Stephen P. Robbins, Human Resource Management, John

wiley and sons, Inc., New York.

2. Gary Dessler, Human Resource Management, Pearson Education Pvt. Ltd., New

Delhi.

3. PravinDurai, Human Resource Management, Pearson Education, New Delhi.

4. BiswajeetPattnayak, Human Resource Management, Prentice Hall of India

private Limited, New Delhi.

5. Aswathappa K., Human Resource and Personnel Management, Tata McGraw

Hill Publishing Company Limited, New Delhi.

6. SubbaRao P., Essentials of Human Resource Management and Industrial

Relations: Text Cases and Games, Himalaya Publishing House, Mumbai.

M.Com. 205: COMPUTER APPLICATIONS IN BUSINESS

UNIT I Tally: Features and importance of Tally —Tally accounting Components of

gateway of tally — Creation of a company — Creating, displaying and altering

single or multiple ledgers Accounting vouchers Display of financial statements.

UNIT II Tally Inventory: Inventory masters Configuration Creating, displaying and

altering single and multiple stock groups — Stock categories Units of measure —

Stock god owns Stock items and inventory vouchers Display of inventory reports.

UNIT III Tally VAT: Concept and classification Configuration Creation of ledgers —

Voucher entries for single and multi ledgers VAT rates VAT on MRP — VAT in

accounting vouchers VAT on imports and exports VAT computations and reports.

UNIT IV Tally TDS: Configuration Creation of ledgers and vouchers for deductions,

payments, deposits, and advances — TDS reports.

UNIT V Pay Roll: Payroll process in Tally Payroll information Pay head creation

Calculation types — Pay roll vouchers — Preparation of pay roll reports.

REFERENCE BOOKS:

1. Nadhani, A.K. and Nadhani, K.K. : Implementing Tally 7.2, BPB publications,

New Delhi..

2. Kiran Kumar, K. Tally 9, Laasya Publishers, Hyderabad.

7. Anita Goel ,Computer Fundamentals, Pearson Education Pvt. Ltd., New Delhi.

3. Fire wall media, Tally 9.

4. Vishnu Priya Singh, tally 9, Computech Publications IAd, New Delhi.

M.Com.206 : HUMAN RESOURCE DEVELOPMENT (EE)

UNIT —I Human Resource Development (HRD): Concept HRD functions HRD challenges-

role of HRD professionals- HRD development- HRD programmes - Employee

orientation — socialization process- previews-performance management coaching

- HT job rotation Experimental methods- HRD need assessment.

UNIT II HRD Programmes: Defining HRD programmes - implementing evaluation of

HRD programme. Strategies and Experiences of Human Resource Development.

UNIT III Employment Development: Formal education- assessment- job experience

Interpersonal relationship — Career management development Leadership

Development.

UNIT IV Comparative HRD Experiences: Overview in Government and Public Systems —

HRD for Health and Family Welfare in Select — HRD in Other Sectors (

Defense, Police, Voluntary organizations and Panchayati RajInstitutions).

UNIT V Issues in HRD: Culture and Climate HRD for workers Organizing for HRD

Resurgence Effectiveness Emerging Trends and Perspectives of HRD.

REFERENCE BOOKS:

1. Srivarsava MP; Human Resource Planning (Institute of Royal Resource).

2. Udaiprakesh and T.V Rao: Human Resources System (Oxford).

3. DK.Bhattaacharya: human resource Planning (Excel).

4. Diesimone, Werner and Harris: Human resources Development (Thomson).

5. Raymond A Noe: Employee Trainee Development, (Tata McGraw hill).

6. R Krishnaveni: Human Resources Development (excel).

7. Tripathi PC: Human Resource Development(Sultan Chand & Son's)

8. Udaykumarhalder: Human Resource Development (Oxford).

M.Com.301 : PERSONALITY DEVELOPMENT AND SOFT SKILLS

UNIT I Foundations of personality development: Definition of personality Psycho-

dynamic and trait theories of personality- Personality determinants- Physical,

social, educational, family, intellectual and emotional determinants- Causes for

sick personality and health personality.

UNIT II Self-awareness: Skills self-awareness and management- communicating- Sending

inter personal messages - Listening and reading non-verbal messages -- Providing

feedback.

UNIT -- III Motivating: Goal setting — Coaching., counseling and mentoring Empowering

people through delegation- Leading- Politicking Persuading Applying leadership

style Managing change.

UNIT IV Teaming: Working with teams Running meetings -- Valuing diversity-Problem

solving- Ethical decision making Creative problem solving Resolving conflicts

Negotiation. UNIT IV Self-esteem: Characteristics Causes of low self-esteem — Steps to build positive

self-esteem- Attitude- Steps in building positive attitude-Interpersonal skills-

Steps in developing a positive personality.

REFERECE BOOKS:

1. Elizabeth B.Hurlock, Personality Development,Tata McGraw Hill, New Delhi,

2009

2 Stephen P, Robbins and Philip L Hunsaker, Training in interpersonal skills,

Pearson Education New Delhi.

3. Shiv Khera. You can wing, Macmillan Publications. New Delhi.

4. Robert M. Sheffield, Rhonda J.Montgomery, PatricaG.Moody, Developing soft

skills, Pearson education, New Delhi, 2009

5. }Ism/alit Das IpseetaSatpathy, Business Communication & Personality

Development, Excel Publication, New Delhi.

M.Com. 302: STRATEGIC MANAGEMENT

UNIT 1 Strategic Management: Understanding strategy — Defining and explaining

strategy — Dimensions of strategic decisions — Process of strategic management

strategists and their role in strategic management Hierarchy of strategic intent —

strategic intent, vision, mission, business definition- goals and objectives.

UNIT II Environmental appraisal and organizational appraisal Concept of environment-

environmental sectors- Environmental scanning- appraising the environment-

organizational appraisal — Dynamics of internal Environment- Organizational

capability factors- onside rations in organization appraisal- methods and

techniques used for organizational appraisal - structuring organizational appraisal.

UNIT III Strategy formulation: Strategy framework for analyzing competition-porter's

value chain analysis- competitive advantage of a firm- Entry and Exit barriers --

Formulation of strategy at corporate level business, and functional levels- Types

of strategies- offensive strategy- defensive strategy- Vertical integration,

horizontal strategy- Tailoring strategy to fit specific industry and company

situation- Strategic analysis and choice. [

UNIT — IV Strategy Implementation — Activating strategies — Interrelationship between

formulation and implementation — Aspects of strategy implementation- Project

implementation- Procedural implementation-Resource allocation- Structural

implementation — Structural consideration-structures for strategies-

organizational design and change- organizational system- Behavioural

implementation — Leadership implementation-Corporate culture- Corporate

politics and use of power- personal value sand Business ethics- social

responsibility and strategic management-functional and operational

implementation.

UNIT V Strategy Evaluation: Strategic Review, Evaluation and control The nature of

strategy evaluation- A strategy evaluation framework —Published sources of

strategy - evaluation in formation Characteristics of an ethical evaluation system

Contingency planning Auditing using computer to evaluate strategy.

REFERENCE BOOKS:

1. AzharKazmi: Business Policy, and Strategic Management,TataMc. Graw Hill.

2 Thomas L. Wheelen, J.David Hunger KrishRangarajan, Concepts in Strategic

Management and Business Policies, Pearson Education, New Delhi.

3. John A, Pearce & Richard B Robinson: Strategic Management, AITBS

Publications.

3. Srinivastava, Management Policy and Strategic Management, Himalaya

Publications.

4. SubbaRao, P, Business Strategic Management, Himalaya Publications.

5. Porter. M: Competitive Strategic Techniques for Analyzing Industries and

Competitors, the Free Press, New York.

6. David, Strategic Management, PHI, New Delhi.

M.Com. 303: CORPORATE FINANCIAL ACCOUNTING

UNIT — I Accounting as an information system: Accounting users of accounting

information — GAAP accounting environment — Fields of accounting activity

— Ethical issues in accounting — Role of computers in accounting (Theory

only).

UNIT II Valuation of goodwill: Factors affecting goodwill Types of good will need for

goodwill valuation — Methods of goodwill valuation – Average method Super

profit method Annuity method (Theory and problems).

UNIT III Inflation accounting: Meaning - Need and scope — Price level changes and

financial statements — Approaches to Price Level Accounting — Current

Purchasing Power Accounting — Current Cost Accounting Merits and demerits

(Theory and problems).

UNIT IV Holding company accounts: Meaning and definition of holding company and

subsidiary company — Pre-acquisition and Post acquisition profits Goodwill or

capital reserve — Minority interest — Cross holdings — Chain holding -

Preparation of Consolidated Balance Sheet (Theory and problems).

UNIT V Lease accounting: Definition of lease - Features of lease accounting Advantages

and disadvantages of lease — Lease distinguished from other modes of

acquisition — Financial lease — Operating lease — Accounting for financial

lease in the books of Lesser and Lessee Sale and lease back(Theory and

problems).

REFERENCE BOOKS :

I. Battacharya S.K., John Dearden, Accounting for Management; Vikas Publishing

House Ltd., New Delhi.

2. Jain and Narang; Advanced Accountancy, Kalyani Publishers, New Delhi.

3. Ambrish Gupta, Financial Account for Management. Pearson Education, New

Delhi.

4. Gupta R.L., and VI. Radhaswamy, Advanced Accountancy, Chand and Sons, New

Delhi.

5. Financial Accounting A dynamic approach B. K .Banerjee, Printibe Hall India

Pvt. Ltd., New Delhi

6. Shukla and Grewal , Advanced Accounts, S. Chand and Co. New Delhi.

7. NarayanaSwamy, R. Financial Accounting of Managerial Perspective, Printice

Hall India Pvt. Ltd., New Delhi.

8. Maheswari S.N., Corporate Financial Accounting.

9. Financial Accounting for management, N.Ramachandran and Ramkumarkakani,

Tata McGrahill Company, New Delhi

10 Accounting and Finance for Manager, NithinBalwani, Excel Books, New Delhi.

M.Com 304 & 305 Al: FINANCIAL DERIVATIVES

UNIT I Financial Derivatives: Definition and Concept Features Types and uses of

Financial Derivatives - Basics of Financial Derivatives Traders in Financial

Derivatives Market. (Theory Only)

UNIT II Forwards and Futures Contracts: Definition and Concept Uses of Forwards and

Futures — Functions — Types of Forwards and Futures -Forwards and Futures

Trading Mechanisms - Forwards Vs. Futures.(Theory and Problems).

UNIT III Options: Concept - Types of Options Difference between, Options and Futures

Option heading strategies -- Option Greeks.(Theory Only)

UNIT IV Option pricing models: Option Price determination The Binomial Option Pricing

Model — One step and two step models - The Black Scholes Option Pricing

Model (Theory and Problems)

UN IT V Financial Derivatives in Indian Scenario: Need —Equity derivatives Stock Index

Futures Speculation and Stock Index futures — Stock Index Futures Trading

Indian Financial Derivatives Market New trends.(Theory Only).

REFERE NCEBOOKS :

1. Pandey, I M. Financial Management, Vikas Publications New Delhi.

2. Gupta, S.L. Financial Derivatives, PHI learning Pvt Ltd, New Delhi.

3. Bhalla,V.K., Investment Management,

4. John C. Hull, Derivatives.PHI Publisher Ltd. New Delhi.

5. John C. Hull Introduction to Future and Options Market. PHI Publisher Ltd. New

Delhi

6. Kumar, S.S., Financial Derivatives.

7. Bargi,S., Futures and Options.

M.Com. 304 & 305 A2: SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

UNIT I Investment : Investment objectives Elements of investment Types of investments

- Financial investments — Non-financial investments Measurement of risk and

return - Securities Market — Securities Markets in India SEW Regulations in

Secondary Market. (Theory only).

UNIT 11 Securities analysis: Objectives of securities analysis Fundamental analysis —

Economic, industry and company analysis — Technical analysis-- Dow theory —

Efficient market theory — Implications — Random walk theory — Strong, Semi-

strong and Weak forms of Efficient market.(Theory only).

UNIT In Valuation of securities: Valuation of equity shares — Equity risk and return--

Valuation of debt securities — Yield curves Risk premium funds Macaulay's

duration (Theory and Problems).

UNIT IV Portfolio theory: Capital market theory — Assumptions Capital market—

Portfolio selection — Capital Asset Pricing Model (CAPM)Assumptions --

Security Market Line (SML) — Arbitrage Pricing Theory(APT) Assumptions.

(Theory and Problems).

UNIT — V Portfolio evaluation and revision: Measures of portfolio performance Sharpe's

performance index — Tenor's performance index — Portfolio revision - Jensen's

Performance Index. (Theory and Problems).

REFERENCE BOOKS:

1. PrasannaChandra : Analysis and Portfolio Management, Tata McGraw Hill Co.

Ltd., New Delhi.

2. Donald E.Fischer& Ronald J.Jordan : Security Analysis and Portpolio

Mangement, Pearsons Education (Singapore) Pvt, Ltd., New Delhi.

3. Ranganatham, Security Analysis & Portfolio Management. Pearsons Education

(Singapore) Pvt, Ltd., New Delhi

4. Kevin, Security Analysis and Portfolio Management, PHI, New Delhi.

5. Avadani V.A. : Security Analysis and Portfolio Management, Himalaya

Publishing House, New Delhi, 2009.

6. Prethi Singh, Investment Management, Security Analysis and Portfolio

Management, Himalaya Publishing House, New Delhi, 2005.

7. Dhamodharan : Investment Valuation, Johnweely and sons, New York.

8. Sulochana M. Investment Management, Kalyani Publishers, New Delhi,

M.Com. 304 & 305 B 1: CONSUMER BEHAVIOUR AND MARKETRESEARCH

UNIT - I Introduction: Meaning Applications of consumer behavior' principles to strategic

marketing- Models of consumer behaviour —Consumer perception — Learning.

UNIT—II: Attitudes: Measurement — Formation and change of attitudes Reference groups

— Family -• Social class — Lifestyle profiles- Motivation.

UNIT--III: Personality: Nature and theories of personality Consumer psychographics -

Culture - Sub-cultures- Cross-cultural consumer analysis- Diffusion and adoption-

Models of consumer – Consumer decision making.

UNIT- IV : Marketing research: Concept and significance Statistical tools Multiple

regression, Discriminate analysis- factor analysis- cluster analysis -

multidimensional scaling- Management models- Markov-chain model-Queuing

model- New product pretest models- Sales-response models.

UNIT-V : Marketing research applications: Identification of market segments -Product

research - Advertising research- Market potential analysis – Sales forecasting

Sales analysis.

REFERENCE BOOKS:

1. Leon (Ti. Schieffman and Leslie Lazar Kanuk. Consumer Behavior, Prentice Hall of

India; New Delhi.

2. Leon G. Schiffman/ Ramesh kumar, Consumer Behavior, Pearsons Education

(Singapore) Pvt, Ltd., New Delhi

3. Customer Relationship Management by Ed. Peelen, Pearsons Education (Singapore)

Pvt, Ltd., New Delhi

4. Manjundhar, Consumer Behaviour, PHI, New Delhi.

5. Christopher Lovelock. Consumer Behaviour, Prentice Hall of India: New Delhi.

6. Boyd, Westfall and Stasch. Marketing Research, Richard, D Irwin Inc: New Delhi.

M.Com. 304 & 305 B2: CUSTOMER RELATIONSHIP MANAGEMENT

UNIT — I Introduction: Meaning- significance and process of customer relationship

management (('RM) - Framework for CRM marketing.

UNIT II Attracting, retaining and growing customers: building loyalty— Reducing

customer diffusion — Forming strong bonds — Adding financial and social

benefits — Adding structural ties.

UNIT — Ill Customer databases and database marketing: Customer databases —Customer

mailing list - Business data base - data warehousing and data mining — ways of

using data bases - Data source marketing.

UNIT IV Relationship development process: Attributes - Relationship exchanges —Nature,

role and mechanism of Networking - CRM and customer service —'The call

centre and customer care — call routing — web based self service —customer

satisfaction measurement-call scripting - Cyber agents — work force

management — A customer service check list for success.

.UNIT — V Developing and managing relationship: Customer selection – Relation ship

strategies for implementing CRM - Mistakes in implementing CRM – Role of

information technology in CRM.

REFERENCE BOOKS:

Ramana V.V and Somalya , Customer Relationship Management.

Philip Kotler, Marketing Management.

Stone Merlin and Neil Woodrock: Relationship Marketing.

Jill Dyche. The CRM Hand book

M.Com. 304 & 305 CI: HUMAN RESOURCE PLANNING AND DEVELOPMENT

UNIT —1 Human Resource Planning: Introduction — Concept and definition —

Significance -- Objectives- Functions- Activities — Macro level scenario of

Human Resource Planning

UNIT — II HR polices — Retrenchments Retention -- job rotation - Exit strategy- Job

Analysis and .lob Description, Job Evaluation Methods.

UNIT 11 Recruitment and selection: placement induction training- Career planning

and development- Succession planning potential appraisal development.

UNIT — IV Issues and Experiences: Transfer, Promotion and Reward Policies —Training and

Re training.

UNIT — V Human resource utilization — HR Information system — HR accounting and

audit.

REFERENCE BOOKS:

SrivarsaN a MP; Human Resource Planning (Institute of Royal Resource).

Udaiprakesh and TN Rao: Human Resources System (Oxford).

DK.Bhatiaacharya: Human resource Planning (Excel).

I)iesimonc. Werner and Harris: Human resources Development (Thomson).

Raymond A Noe. Employee Trainee Development, (Tata McGraw hill).

R Krishnaveni: Human Resources Development (excel).

Tripathi PC: Human Resource Development(Sultan Chand & Son's)

Way kumarhaider: Human Resource Development (Oxford).

M.Com. 304 & 305 C2: ORGANISATIONAL DEVELOPMENT

UNIT —1 Concept of Organisational Change: Definition — Nature — Types Stages in

Change process — Magnitude of Change — Forces for Change — Levels of

Change — Determinants of Change.

UNIT H Organisational Development (OD): Nature and Characteristics of OD —Historical

backdrop — Objectives — Benefits of OD — Phases in OD — Pre-requisitions

and assumptions of OD.

UNIT — III Resistance to Change: Sources of resistance — Causes for resistance —Principles

— Approaches to organizational change — Change agents —Types — Planned

Change — Nature — Significance — Models of planned change.

UNIT — IV Intervention: OD Programme Techniques — Behaviour modeling —Quality of

Work Life (QWL) — Quality Life Programmes — Grid training —Benefits —

OD Consultants — Team building — Creativity Innovation.

UNIT — V Recent trends in OD: Training for trainers — Effective management of change —

Impact of communication and IT — Training and development —Career planning

— Managerial implications.

REFERENCE BOOKS:

1. Silver, D.M Human Resource Development,The Indian Experience Publications,

New Delhi .

2. Kavitha Singh, Organisational Behavior Texts and Cases, Pearson, New Delhi.

3. French.W.1_, and Bell Tr.CH. Organisational Development : Behavioral Science

Intervention for OD, PHI, New Delhi.

4. Rao, T.V. and Pereira, D.F., Recent Experience in HRD, Oxford and IBHI, New Delhi.

5. SubbaRao]) Management and Organisational Behavior, Himalaya Publications

House, New Delhi.

M.Com. 304 & 305 D : CORPORATE GOVERNANCE AND REPORTING

UNIT I Accounting as an information system: Accounting — users of accounting

information — GAAP accounting environment — Fields of accounting activity

— Ethical issues in accounting — Role of computers in accounting Cheery only).

UNIT II Valuation of goodwill: Factors affecting goodwill Types of good will Need for

goodwill valuation -- Methods of goodwill valuation – Average method Super

profit method — Annuity method (Theory and problems).

UNIT III Inflation accounting : Meaning - Need and scope — Price level changes and

financial statements — Approaches to Price Level Accounting — Current

Purchasing Power Accounting — Current Cost Accounting Merits and demerits

(Theory and problems).

UNIT IV Lease accounting : Definition of lease - Features of lease accounting —

Advantages and disadvantages of lease — Lease distinguished from other modes

of acquisition — Financial lease — Operating lease — Accounting for financial

lease in the books of Lesser & Lessee Sale and lease back(Theory and

problems).

UNIT V Financial Reporting• Financial reports Types of financial reports Reporting

standards — Indian Accounting Standards — International Accounting Standards

— International Financial Reporting Standards(I FRS) — Structure of IFRS —

Requirements of IFRS — Adoption of IFRS.

REFERENCE BOOKS :

1. Battachar S.K., John Dearden, Accounting for Management; Vikas Publishing

House Ltd.., New Delhi.

2. Jain and Narang; Advanced Accountancy, Kalyani Publishers, New Delhi.

3. Gupta R. L., and M. Radhaswamy, Advanced Accountancy, Chand and Sons, New

Delhi.

4. Financial Accounting — A dynamic approach B. K .Banerjee, Printice Hall India

Pvt. Ltd., New Delhi

5. Shukla and Grewal w Advanced Accounts, S. Chand and Co. New Delhi.

6. NarayanaSwamy, R. Financial Accounting of Managerial Perspective, Printice

Hall India. Pvt. Ltd., New Delhi.

7. Maheswari S.N., Corporate Financial Accounting.

8. Financial Accounting for management, N.Ramachandran and Ramkumarkakani,

Tata McGrahill Company, New Delhi

9. Accounting and Finance for Manager, NithinBalwani Excel Books, New Delhi.

M.Com. 306: FINANCIAL SERVICES

UNIT — I

Financial Services - financial services in India, types, and importance, online trading,

dematerialization and re-materialization, Depository System in India - depository system, the

Depository Act of 1996 and depository participants. NSDL, CDSL and benefits of a depository

system, Depository System in India - depository system, the Depository Act of 1996 and

depository participants. NSDL, CDSL and benefits of a depository system

UNIT — II

Lease - leasing, benefits and limitations, types of leasing, Regulator framework- evaluation- Tax

Implications Lease finance Vs Hire purchase Hire Purchase - important financial innovations—

lease financing and hire-purchase financing Mergers and Acquisitions – Introduction of mergers

and acquisitions, benefits of mergers, the procedure and theories of mergers and the legal aspects

governing mergers, acquisitions and takeovers in India.

UNIT — III

Portfolio Management - Introduction of portfolio management, theories of portfolio

management, techniques of portfolio evaluation and measures of portfolio revision.

UNIT -IV

Venture Capital (VC): Features- Stages of Financing- Financial analysis- investment nurturing-

Valuation of Portfolio- Exit route- VCF Scenario in India – SEBI Regulations

UNIT — V

Factoring process and features of factoring, types of factoring contracts, advantages and

disadvantages of factoring, differences between factoring and bill discounting, process of

factoring as it exists in India and explains the process of forfeiting.Credit Rating: Significance –

SEBI regulations- Rating agencies in India- CRISIL, CARE, ICRA, FRI, Rating methodology –

Limitation

REFERENCE BOOKS:

1. Jain and Narang Introduction of Accountancy, Kalyani Publications

2. R. L. Gupta — Advanced Accountacny, Kalyani Publications.

3. Financial Accounting — A dynamic approach B. K .Banerjee, Printice Hall India

Pvt. Ltd., New Delhi

M.Com.307 : RISK AND INSURANCE MANAGEMENT

UNIT I Risk Management: Concept of Risk — Classifications of Risk Objectives of Risk

Management Steps in Risk Management Process Benefits of Risk Management

Personal Risk Management.

UNIT II New Scope of Risk Management: Sources of Risks Probability and Insurance —

Insurance Market Dynamics — Loss forecasting financial analysis in Risk

Management decision making — Theories of Risk Management Other Risk

Management Tools.

UNIT III Insurance Concept of Insurance Importance of Insurance Classifications of

Insurance — Principles of Insurance contract Reinsurance Development of

Insurance — Insurance Regulatory and Development Authority (IRDA) —

Privatization of Insurance.

UNIT IV Life Insurance: Essential features and Principles of Life Insurance LIC — Fire

Insurance Principles and Policies — Marine Insurance Policies Difference

between Fire and Marine Insurances.

UNIT V Miscellaneous: Health Insurance — Accident and Auto Insurance Property

Insurance and Liabilities Insurance Nature Coverage Types Features of these

Insurances.

REFEREENCE BOOKS:

1. Arif Khan, Theory and Practice of Insurance, Educational Books

House

2. Ghosh and Agarwal, Insurance Principles, Practice and Legislation.

3. Dorfman, Insurance and Risk Management, PHI, New Delhi.

4. George Rejade: Principles of Risk Management and Insurance, Pearson

Education, New Delhi.

5. Gupta P.K., Insurance and Risk Management, Himalaya Publishing

House, Mumbai.

6. Willee,1Allian, The Economic Theory of Risk and Insurance.

M.Com. 401: CORPORATE TAX PLANNING AND MANAGEMENT

UNIT –I Introduction: Concept of tax planning Tax avoidance and tax evasion Tax

planning for new business — Tax planning with reference to location of business

Form of organisation.

UNIT — II Tax planning and financial management decisions: Tax planning relating to

capital structure decision Dividend policy- bonus shares.

UNIT III Tax planning and managerial decisions: Tax planning in respect of own funds or

borrowed capital- lease Vs Purchase- purchase by installment V shire- make or

buy decisions- repairs, replacements, renewals or renovations.

UNIT IV Special tax provisions: Tax provisions relating to free 'trade zones-infrastructure

sector and backward areas- tax incentives for exporters.

UNIT V Tax payment: Tax deductions and collection at source When and how Tax is to be

deducted at source from salary- interest on securities and dividends — Advance

payment of tax.

REFERENCE BOOKS:

1. Ahuja G.K. and Ravi Gupta :Sysematic Approach to Income Tax and CentralSales Tax,

Bharat Law House, New Delhi.

2 Circulars issued by C.B.D.T.

3. Income Tax Act, 1961.

4. Income Tax Rules, 1962.

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

6. Singhania, V.K.Direct Taxes: Law and Practive, Taxman's Publication, Delhi.

7. Sighania, Vinod K: Direct Tax Planning and Management, Taxman's Publication,

Delhi.

M.Com. 402: E-COMMERCE

UNIT 1 Foundations of e-commerce (EC) ; Definition- evolution, and features of EC-

Driving forces- benefits and disadvantages of EC- Applications of EC- B2B and

B2C models of EC- Future of EC.

UNIT II Infrastructure for EC.: Internet protocols TCP/IP and others — WWW -Client

server concept — Internet security and Encryption — HTML and website design

Architecture and applications of intranet and extranet D I .

UN IT III E-payment systems: Various types of e-payments SSL and SST Protocols in e-

payments — debit card system credit card system – digital cash digital wallets —

Digital check.

UNIT IV Issues in e-commerce: Legal issues Privacy issues IPR issues Ethical issues Social

issues IT Act and E-commerce.

UNIT V EC applications: Advertising SCM Market research Financial services Retailing

— Trading stocks Auctions Publications.

REFERENCE BOOKS:

1. Efraim Turban, Jae Lee, David King and H.Michael Chung, Electronic Commerce

A managerial perspective, Pearson Education, New Delhi.

2. Kenneth C.Laudon, and Carol GuercioTraver, E-Commerce Business,

technology and society, Pearson Education, New Delhi.

3. Joseph, &Commerce, PHI,New Delhi.

4. Ravi kalakota, Whinston, Frontiers of Electronic Commerce, Pearson Education,

New Delhi.

5. Daniel Minoli, Emma Minoli, Web Commerce Technology Handbook, Tata

MCGrawHill, New Delhi.

6. Ward Hanson, Internet Marketing, Thomson Learning Inc, Bangalore.

M.Com. 403&404 Al : Merchant Banking

Unit-I

Merchant Banking: Meaning, Scope, Nature, Evolution and Activities; Merchant Banking in

India; Investment Banking in India and USA, Potential of Investment Banking in India;

Organization of MB-units. Banking Commission Report 1972. Regulation of Merchant Banking:

Capital Adequacy Requirements, Code of Conduct, Insider Trading; Defaults and Penalties,

International code and Standards. Project Preparation and Appraisal: Project Identification,

Financial Appraisal, Technical Appraisal, Economic Appraisal, Feasibility study.

Unit-II

Merchant Bankers: Types, functions/Role in Public Issue, other issues and in fund raising, in

raising Public Deposits; Pre-issue obligations of Lead Merchant Banker, Appointment of

Merchant Bankers; SEBI’s guidelines for issues of various securities. Pre-issue Management:

Coordination, Marketing and underwriting; Pricing of rights and future Public issues (including

Book-Building).

Unit-III

Pre-issue Management: Allotment: Allotment and Dispatch of shares /Refunds and Listing

Requirements of OTCEI; Public Deposits and Commercial Paper. Security – Rating and Equity

Grading: Nature, Utility, Process and Agencies like CRISIL and Credit Analysis & Research

Ltd. Reports of Committees; Ethical Issues; SEBI (Credit Rating Agencies) Regulation, 1999.

Registration of CR-Agencies; Disclosure, Control and Inspection of Ratings

Unit-IV

Long Term Finance and short Term Finance: Term Loans, Working Capital Loans; factoring and

forfeiting; Lease Financing and Decisions. Loan Syndication and Syndication – Document

(Domestic & External). Conversion of Pvt. Ltd. Companies into Public Limited Companies; Buy

Back of Shares; Mergers, Acquisitions, Amalgamation and Takeovers.

Unit-V

Non-resident Indian Investors; foreign Investment and Institutional Investors. Joint Ventures,

Depositories and Custodians.

Suggested Readings:

1.S.Guruswamy, “Financial Markets and Institutions”. Thomson.

2.Shashik. Gupta et al. “Financial Institutions and Markets” Kalyani Publishers. New

Delhi.

3.H.R.Machiraju. “Merchant Banking: Principles and Practice”. New Age International

Publishers

M.Com. 403&404 A2: INTERNATIONAL FINANCIAL MANAGEMENT

UN IT I International Financial Management (IFM) : Concept Importance Nature and

Scope of IFM — Domestic and offshore markets — Finance function — Role of

International Financial Manager — Changes in global financial markets Emerging

challenges.

UNIT H International Monetary System : The gold standard Bretton wood system of

exchange rates — International liquidity International Monetary Fund (IMF)

— Functions of IMF — Recent changes — Quotas Special Drawing Rights

(SDRs) Surveillance World Bank Lending policies.

UNIT III Exchange Rate Mechanism: Foreign Exchange Markets Structure Types —

Exchange rate - Exchange rate quotations — Direct and indirect Buying and

selling rates — Forward market quotation — Nominal and real exchange rates —

Determination of exchange rates in spot market and forward market.

UNIT IV International Project Appraisal: Introduction Net present value approach Adjusted

present value framework — Project appraisal in the international context —

Options approach to project appraisal — The practice of cross border direct

investment appraisal.

UNIT V International Equity Investment: Introduction Risk and Return from Foreign

Equity Investment — Equity Financing in the International Markets — Long-

Term Borrowing in the Global Capital Markets The Major Market Segments —

The International Financing Decisions.

REFERENCE BOOKS:

1. Apte.P.G., : International Financial Management, Tata McGraw Hill PublishingHouse,

New Delhi.

2 Siddaiah, T. International Financial Management, Pearson, New Delhi.

3. Sharan V. : International Financial Management, Prentice Hall of India

Publishing, New Delhi

4. Bhalla V.K. : International Financial Management, AnmolPublicatins, New

Delhi.

5. Avadhani V.A. : International Finance, Himalaya Publishing House, Mumbai.

6. Eun&Resnick., : International Financial Management, Tata McGraw Hill

Publishing Company lLtd., New Delhi.

M.Com. 403 & 404 B1 : RURAL MARKETING

UN IT I Rural economy and rural marketing: Rural urban disparities Rural marketing

concept and scope -- Importance of rural marketing — Problems in rural

marketing- Rural Vs urban marketing- Rural market environment Attractiveness

of rural market.

UNIT II Consumer behaviour: Models of consumer behaviour Rural consumer

characteristics — Buying decision process — Rural market segmentation

Targeting and positioning -- Marketing research techniques for rural marketing.

UNIT HI Product strategy: Concept and significance of product strategy Product mix

decisions — Branding and packing decisions Competitive product strategies -

Pricing strategy.

UNIT IV Promotion strategy: Exploring media Profile of target consumers Designing right

promotion strategy for rural marketers Distribution strategy Old set up New

players New approaches Internet selling

UNIT V Agricultural marketing: Marketing of agricultural inputs and output- Co-operative

marketing- Regulated markets — Marketing of rural and cottage industry

products — Marketing of consumables and durables Problems and suggestions.

REFERENCE BOOKS :

1. CSG. Krishnamacharyulu and R. Lalitha : Rural Marketing, Text and Cases,

Pearson Education.

2. T.P. Gopalaswamy: Rural Marketing, Vikas Publishing House, New Delhi.

3. Suknapal Singh: Rural Marketing Management, Vikas Publishing House, New

Delhi.

4. Velayudham: Rural Marketing, Response Books.

M.Com. 403 & 404 B2 : INTERNATIONAL MARKETING

UNIT — I International marketing: Meaning - Requirements of international marketing —

Major influences on international marketing- Political and socio-cultural

influences — Barriers to international marketing Domestics. international market.

UNIT 11 Formulation of international marketing strategy: Selection of target markets —

Methods of entry -- Role of Government and MNCs in international marketing

strategy.

UNIT III Product policy: Product positioning - Standardization and adaptation —Branding

- Exports — Governments support — Tax incentives – Export incentives Free

trade zones - Export pricing.

UNIT -- IV Promotion: International advertising International advertising research Trade

fairs- Distribution channels- influence of public policy- Distribution channels for

different markets State trading in India.

UINIT V World Trade organization: origin objectives and functions of WTOGATT and

WTO - The WTO structure — Principles of WTO – TRIPSTRIMS- GAT S -

Disputes settlement — implications for India Agreements for joining WTO -

India's commitments to WTO.

REFERENCE BOOKS :

I . V.H.Kirpalani: International Marketing Prentice Hall of India Ltd. New Delhi.

2. HohnFayor Weather: International Marketing, Prentice Hall of India Ltd. New

Delhi.

3. Sakonkvisit. John J. sham international Marketing. Prentice Hall of India.

4. Francis Cherunilam: International Trade and Export Management, Himalaya

Publishing House.

5. K.Aswathappa — International Business. The Mc.Graw Hill companies.

6. R.L. Varshney and B.Bhattacharya- International Marketing Management- anIndian

perspective -, Sultan chand& sons, New Delhi.

M.Com. 403 & 404 Cl : PERFORMANCE MANAGEMNT

UNIT I Reward, compensation and non compensation systems: Concept Compensation

issues Economic theories Wage level differentials.

UNIT - II Technical determinants: Job analysis, job description- job evaluation- job pricing-

market survey- pay structure - architecture.

UNIT III Individual Pay determinants: Components of pay Fringe benefits.

UNIT IV Performance Pay: Incentives- Individual, group, short term and long term-

Compensation of special groups- supervisors- Executives- Directors-Sales force-

Technical professionals- Women executives.

UNIT V Statutory provisions: Wage boards- pay commission Pay budget management -

International pay system.

REFERENCE BOOKS:

1. Narain, Laxmi: Management Compensation and Motivation in

PublicIEnterprises(Oxford)..

2 Joe Martoechio : Strategic compensation : A Human Resource (Pearson)

3. Sibson: Wages and Salaries (American Management Association)

4. Michael Armstrong: Reward management (Kogan).

5. Milkovich& Newman: Compensation (Tata McGraw Hill).

6. Barry Gerhart& Sara L Rynes: Compesation (Sage).

7. B D singh : Compensation Reward Managemnt (Excel).

8. DipakkumarBhattacharya : Compensation Management (Oxford).

M.Com. 403 & 404 C2:STRATEGIC HUMAN RESOURCE MANANGEMENT

Global Human Resources Management: concept- expanding role Global issues and challenges

Cultural determinants- cross cultural implications.

Structural dynamics: Structural evolution Global and Product division Strategic frame work.

International staffing: Nature- Sources- Polices Training Expatriation Repatriation.

UNIT —I

UNIT II

UNIT — III

UNIT IV

Training and development: Need- cross cultural training- learning Performance management and

HR process Competency appraisal Cultural issues.

UN IT V People Management: USA- Asia- Japan and China — Europe: British, French,

Dutch, German, Spanish and Swedish African Indian.

REFERENCE BOOKS:

1. Dowling P.J: International Dimension of Human Resource management

(Thomson).

2. Tony Edwards &Chirs Rees : International Human Resource

Management (Pearson)

3. SubbaRao P. International Human Resource Management (Himalaya).

4. Adler .1\.J: International Dimensions of OrganisationalBehaviour (Kent).

5. Rao P.L: International Human Resource management (Excel).

M.Com. 403 & 404 D1: ACCOUNTING FOR SERVICE ORGANIZATIONS

UNIT — I Corporate Governance: Meaning Need Importance – Corporate Governance

(CG) mechanism CG Systems - Indian model of CG — CG and Value

maximization Issues in Corporate Governance.

UN IT II Emergence of Corporate Governance: Developments in USA and UK —Role of

World Bank — OECD — McKinsey — Sarbanes-Oxley Act 2002World

Committees on CG — The Cadbury Committee, The Greenbury Committee, The

Hampel Committee, - Principles of good CG and Code of best practices — OECD

Principles.

UNIT — III Corporate Governance in India Need and importance – Historical respective —

Indian Committees and guidelines on CG — Naresh ChandraCommittee —

Narayana Murthy Committee — J.J. Irani CommitteeKumara Mangalam Birla

Committee The CII initiatives SEBI initiatives practice in India.

UNIT IV Board of Directors and Audit Committee: Board of Directors and their role in CG

— Composition of Board - CG issues relating to Board Independent Directors —

Clause 49 of listing agreement — Audit Committee: Duties and responsibilities of

Auditors —Composition of Audit Committee CG and internal auditors - Indian

situation.

UNIT — Corporate Governance Standards and Practices in India: CO Standards Methods

for examining the quality and effectiveness of CG — CG standards in Indian

context — CG in IT Sector - Pioneers in good CG practices — Problems of CG in

India — CG and Business Ethics CG and Corporate Social Responsibility (CSR) -

Future of CG in India.

REFERENCE BOOKS:

1. Fernando A.0 Corporate Governance- Principles, Policies and PracticesPearson

Education- New Delhi-2006.

2. Subhash Chandra Das Corporate Governance Codes, Systems, Standards and

Practices — PHI Learning-New Delhi -2009.

3. Kesho Prasad - Corporate Governance - PHI Learning-New Delhi -2009

1. Singh S - Corporate Governance- Global Concepts and Practices Excel Books —

New Delhi -2005.

2. Donald H. Chew Jr. and Staurt L. Gillan - Corporate Governance at Crossroads --

Tata Mc Craw-Hill Co.Ltd., New Delhi- 2006.

M.Com. 403 & 404 D2: INTERNATIONAL ACCOUNTING

Unit I: International Accounting: Definition -volition - Significance and Scope of

International Accounting - Problems in application - Current status of

International Accounting in India.

Unit II: International Accounting Standards: Meaning of International Accounting

Standards - Objectives - Evolution and need for Harmonization - US GAAP

Significant differences between IAS, Indian GAAP and US GAAP Strengths and

Significance of Convergence Difficulties.

Unit III: International Reporting: Meaning of International Financial Reporting Need for

Uniform Global Financial Reporting - Issues in Trans-national Reporting- IFRS -

Recent Changes - International Disclosure Requirements – National Regulatory

requirements in various Countries - Segment Reporting -International GAAP on

Segment Reporting.

Unit IV: International Financial Analysis : Need Importance - Issues in analyzing Financial

Statements of Global Corporate - Differences in application of accounting

principles and practices Environmental and other differences Recent changes.

Unit V: Special Issues in International Accounting° International Audit- Meaning

objectives - Types - Factors influencing Audit in international environment -

Accounting Profession in Various Countries- Foreign Currency Translation

Special issues in Foreign Currency translation Transfer Pricing Approaches-

Transfer pricing in various countries.

Reference Books:

1. Mohapatra A K Das, `International Accounting", Printice Hall of Indian Pvt. Ltd.,

New Delhi, 2007

2. RathoreShirin, **International Accounting", 2t Ed., Printice Hall of Indian Pvt.

Ltd., Nev\i Delhi, 2009.

3. Suddagaran M Shahrokh, "International Accounting A User Perspective",

Taxman India, New Delhi, 2009.

4. Gupta Ambarish, "Financial Accounting for Management An Analytical

Perspective", id 1-1,c1., Pearson Education, New Delhi, 2009.

5. Nobes Christopher & Parker Robert, "Comparative International Accounting",

Pearson Eduction, New Delhi, 2002

M.Com.406: BUSINESS COMMUNICATION AND SOFT SKILLS

UNIT — I Communication: Significance and scope Elements of communication Process of

communication — Essentials of good communication — Barriers and gateways to

communication Overcoming barriers.

UNIT — II Oral communication Effective speech Listening and its importance Interview Arts

of conducting good interview — Pairing in interview .

UNIT — III Written communication : Essentials of effective written communication Reports

— Memos Organizational communications Channels of communication

network — External communication Electronic media Effect onorganizational

communication Visual tools.

UNIT IV Non-Verbal communication : Functions — Different non verbal cluex —

Awareness of non — verbal cluex — Communication of numerical data —

Techniques of presenting numerical data statistical symbols Graphic

communication Visual tools.

UNIT V Meetings and Oral Presentations Communication Through Visuals Use of

Electronic Media in Business Communication.

REFFERENCE BOOKS :

1. Lisiker&Petin Business Communication. Prentice Hall of India. New Delhi.

2. Bells Scot The Skills of Communication. Gower Publishing Company Limited.

3. Rayadu C.S. Media and Communication Management.Himalaya Publishing

House.Bombay.

4. Latty.L Barker — Communication , Prentice Hall of India, New Delhi.

M.Com.407: BASICS OF ENTREPRENEURSHIP DEVELOPMENT

UNIT — I Entrepreneurship: Concept and development of entrepreneurship —

Entrepreneurship in developing countries — Entrepreneurship and economic growth

— Benefits of entrepreneurship — Drawbacks of entrepreneurship.

UNIT — II Theories of entrepreneurship: Economic, Psychological — Sociological and

cultural factors influencing entrepreneurs.

UNIT — III Entrepreneur: Characteristics and types of entrepreneurs — Importance of

entrepreneur — Entrepreneurial traits and motivation — Growth of entrepreneurs -

Problems

UNIT — IV Small Scale Industry: Concept and Characteristics — Role of SSI in economic

development — Government policies — Industrial sickness —Problems of small

scale sector.

UNIT — V Global aspects of entrepreneurship: Global business — Need — benefits of global

business — Strategies for going global — conducting global business on the web

— Trade Intermediaries — International Franchising — Barriers to International

Trade to SSI

REFFERENCE BOOKS :

1. Vasanta Desai, "Dynamics of Entrepreneurial Development and Management", Himalaya

Publishing House, Mumbai, 2007.

2. S.S. Khanka, 2007, Entrepreneurial Development, S.Chand & Co. Ltd.

3. Poornima. M Charantimath, 2006, Entrepreneurial Development and small Business

Enterprises, Person Education.

4. Gupta — "Entrepreneurship Perspective and Paradigms", 1997 - Macmillan Publishers

India Ltd., New Delhi.