MASTER OF COMMERCE (M · Web view4 K. Subramanian, Banking Reforms in India, TMH, New Delhi, 1997. 5 Joseph Sinkey, Commercial Bank Financial Management, 6th Ed, Pearson Education

VERY IMPORTANT INSTRUCTIONS:Kindly refer the official communication of the University in the

B.A. R&S file .APPENDIX – 18 (R)

UNIVERSITY OF MADRAS

M.COM. DEGREE COURSES

CHOICE BASED CREDIT SYSTEM(w.e.f. 2008-2009)

SECOND YEAR (i.e., III AND IV SEMESTER)

NAME OF THE COURSE

1. M.Com. MASTER OF COMMERCE

2. M.Com. ACCOUNTING AND FINANCE

3. M.Com. CORPORATE SECRETARYSHIP

The scheme of examinations for different semesters shall be as follows:

Vide APPENDIX - B

1

APPENDIX – BTHE SCHEME OF EXAMINATIONS FOR III AND IV SEMESTER

1. MASTER OF COMMERCE (M.Com.) CHOICE BASED CREDIT SYSTEM

(w.e.f. 2008-2009)

S. N

O. COURSE

COMPONENTSNAME OF COURSE

SEM

ESTE

R

INST

. HO

UR

S

CR

EDIT

S

EXA

M H

RS

MAX MARKS

CIA

EXTE

RN

AL

1. CORE Com 210 Research Methodology

III 5HRS 4 3 25 75

2. CORE Com 213 Human Resource Management

III 5HRS 4 3 25 75

3. CORECom 215 Fundamentals of Information Technology

III 5HRS 4 3 40(P)

60

4.ELECTIVE- III WITHIN THE

DEPARTMENT III 5HRS 3 3 25 75

5.

ELECTIVE -IV (WITH IN THE

DEPARTMENT)

III 5HRS 3 3 25 75

6.

ELECTIVE-VEXTRA

DISCIPLINARY III 5HRS 3 3 25 75

SOFT SKILL-III III 3Hrs 2 3 25 75THIRD SEMESTER

** Internship will be carried out during the summer vocation of the first year and marks should be sent to the University by the College and the same will be included in the Third Semester Marks Statement.

2

FOURTH SEMESTER

S. N

O. COURSE

COMPONENTS

NAME OF

COURSE

SEM

ESTE

R

INST

. HO

UR

S

CR

EDIT

S

EXA

M H

RS

MAX MARKS

CIA

EXTE

RN

AL

17 CORECom 217 Management InformationSystems

IV 6 HRS 4 3 25 75

18 CORE

Com 229 Investment Analysis and Portfolio Theory

IV 6 HRS 4 3 2575

19

20

ELECTIVE –VI

ELECTIVE-VII

IV

IV

6 HRS

6 HRS

3

3

3

3

25

25

75

75

21

PROJECT PLUS VIVA VOCE IV 6 HRS 8 - 20 80*

SOFT SKILL -IV IV 3 HRS 2 3 25 75

* Viva-Voce 20 marks Project 60 Marks

Candidates to secure 70 Credits from Core papers in all the four semesters including

Project Work and soft skills. A minimum total credits of 91 credits should be earned for

securing M.Com. degree.

3

ELECTIVESIII SEMESTER (Any two of the following)

1 Com 224 Industrial Relations

2 Com 225 Transport and Logistics Management

3 Com 226 Strategic Management

4 Com 227 Banking Management

5 Com 240 International Marketing

6 Com 239 Business Futurology & Forecasting

7 Com 232 Financial Markets & Services

IV SEMESTER (ANY TWO OF THE FOLLOWING)

1 Com 228 Practical Internal Auditing

2 Com 230 Marketing Research and Consumers Behaviour

3 Com 231 Organizational Behaviour

4 Com 233 Business Taxation

6 Com 221 E-Business

7 Com 242 International Financial Management

8 Com 243 Entrepreneurship and small Business Promotion

The following should be offered as Extra disciplinary courses for other department students

SEMESTER III

1 Com 236 CRM and Relationship Marketing

2 Com 237 Consumer Rights & Education

3 Com 238 Personnel Investment &Tax Planning

(Any one of the above THREE)

Wherever it is feasible students may be encouraged to go for extra-disciplinary papers. If it is not feasible to offer extra-disciplinary papers the departments can choose one more paper from among the given elective papers in the respective semesters-but other than the extra-disciplinary papers from the academic year 2008-09.

4

2. M.COM. DEGREE COURSE IN ACCOUNTING AND FINANCES.

NO

.

COURSE


SEM

ESTE

R

INST

. HO

UR

S

CR

EDIT

S

EXA

M H

RS

MAX MARKS

CIA

EXTE

RN

AL

11 CORE AF 711 Taxation II III 5 HRS 4 3 25 75

1

2CORE

AF 717 Fundamentals of Information Technology

III 5 HRS 4 3 25 75

1

3

1

3

CORE AF 710 Research Methodology

III 5HRS 4 3 25 75

3.

14

ELECTIVE- III WITHIN THE

DEPARTMENT III 5 HRS 3 3 25 75

15 ELECTIVE –IV III 5Hrs 3 3 25 75

16EXTRA

DISCIPLINARY ELECTIVE – V

III 5 HRS 3 3 25 75

Soft skill- III III 3 HRS 2 3 25 75THIRD SEMESTER


5

6

S. N

O. COURSE


SEM

ESTE

R

INST

. HO

UR

S

CR

EDIT

S

EXA

M H

RS

MAX MARKS

CIA

EXTE

RN

AL

17

18

CORE

CORE

AF 713EDP Audit

AF 715 Management Accounting & Theory

IV

IV

6 HRS

6HRS

4

4

3

3

25

25

75

75

19 ELECTIVE - VI IV 6 HRS 3 3 25 75

20 ELECTIVE - VII IV 6 HRS 3 3 25 75

21 PROJECT PLUS VIVA VOCE IV 6 HRS 8 - 20 80*

Softskill – IV IV 3 HRS 2 3 25 75FOURTH SEMESTER

* Viva-voce 20 Marks

Project Report 60 Marks

ELECTIVES

III Semester (Two out of the following)

1 AF 723 Strategic Financial Management

2 AF 724 Strategic Cost Management

3 AF 725 Working Capital Management

4 AF 728 Financial Markets and Services

IV Semester (Two out of the following)

5 AF 730 Security Analysis and portfolio Management

6 AF 731 Banking Management

7 AF 732 Insurance and Risk management

8 AF 733 Business Futurology and Forecasting

9 AF 734 Corporate Laws

7

EXTRA DISCIPLINARY SUBJECTS FOR OTHER DEPARTMENTS

III Semester

10 AF 729 Corporate Ethics and Governance

11 AF 735 Personal Investment and Tax Planning

(Any one of the above two)

Wherever it is feasible students may be encouraged to go for extra-disciplinary papers. If it is not feasible to offer extra-disciplinary papers the departments can choose one more paper from among the given elective papers in the respective semesters-but other than the extra-disciplinary papers from the academic year 2008-09.

8

3. M.Com. DEGREE COURSE IN CORPORATE SECRETARYSHIP

THIRD SEMESTER

Sl.No.

Course Components Subjects Inst.

Hours Credits Hrs.Max. Marks

CIA External

11 Core PAPER-XI Indirect Tax Laws

6 4 3 25 75

12 Core PAPER-XII Research Methodology

6 4 3 25 75

13 Core PAPER-XIII Advanced Cost and

Management Accounting

6 5 3 25 75

14 Elective III PAPER-XIV Corporate Restructuring

Law and Practice(OR)

Strategic Corporate Management

6 5 3 25 75

15 Extra Disciplinary

PAPER – XV Practical Banking

6 4 3 25 75

16 Soft Skill III

2


9

FOURTH SEMESTER

SI. No. Course Components Subjects Inst.

Hours Credits Hrs.Max. Marks

CIA External

17 Core PAPER-XVI Secretarial Management and

System Audit

6 4 3 25 75

18 Core PAPER-XVII Financial Management

6 4 3 25 75

19 Elective IV PAPER-XVIII Corporate Governance and

Business Ethics(OR)

International Business Policies and Procedures

6 5 3 25 75

20 PROJECT &

VIVA VOCE

6 6 40 (Project)

-

120 (Project)

40(Viva-Voce)

21 Soft Skill IV

2

____ Credits to secure from Core Papers in all the four semesters.

Minimum 90 as total credits for securing a Post-Graduate degree in a given subject.

10

TESTING PATTERN:

Total: 75 Marks

Part A (50 words) – 10 out of 12 (10 * 1 = 10 Marks)

Definitions & Meaning (not less than 2 questions from each unit)

Part B (200 words) – 5 out of 7 (5 * 5 = 25 Marks)

Understanding / Descriptions (not less than 1 question from each unit)

Part C (500 words) – 4 out of 6 (4 * 10 = 40 Marks)

Application / Analysis / Synthesis / Evaluation

(not less than 1 question from each unit)

Points to be Noted1: Distribution of marks between Theory and Internal Assessment is

75:25. The following procedure is suggested for internal assessment.

15 Marks (2 tests out of 3) 5 Marks (attendance) 5 Marks (assignment - seminar)

2. There is no passing Minimum for internal. Pass minimum is for external and overall. 3. For external examination, Passing Minimum of 50% at PG be fixed and grading be based on overall marks obtained (internal + external). 4. To qualify for the degree a minimum of 50 % in the aggregate for PG course needed. 5. Question paper pattern as above remains same for all the papers. However for papers (like Financial Management and Advanced Cost & Management Accounting), the distribution pattern of question should be at the ratio of 20:80 for theory and problems.

6. Project Project Report present 120 (fully External only)Viva-Voce 40 (fully External only)Internal 40 (for evaluation of Report only)

200

A.C.F.2009

11

APPENDIX - 18 (S)

1. MASTER OF COMMERCE (M.Com.)

SYLLABUS(w.e.f..2008-2009)

SEMESTER-III

COM 210 RESEARCH METHODOLOGY

Objectives

1. To provide knowledge on research methods, techniques and the process.2. To develop skills in the application of research methods for business problem

solving.

Unit 1

Research -Meaning and purpose -types of research -Pure and applied, survey, case study experimental, exploratory -Research Design -Steps in selection and formulation of research problem - steps in research -review of literature.

Unit 2

Formulation of Hypothesis- Types, sources -Testing -sampling techniques- sampling error and sample size.

Unit 3

Methods of data collection -Primary and secondary data -observation -interview -questionnaire -construction of tools for data collection -testing validity and reliability -pilot study and pre-testing.

Unit 4

Processing and analysis of data -editing -coding -transcription- tabulation -outline of statistical analysis -descriptive statistics -elements of processing through computers -packages for analysis.

Unit 5

Report writing -target audience -types of reports -contents of reports - styles and conventions in reporting -steps in drafting a report.

12

References

1 William C Emory, Business Research Methods, Richard D Irwin, NJ,

2 Donald R Cooper, Business Research Methods 7th Ed, McGraw Hill, 2001

3 Krishnaswami OR, Methodology of Research for Social Science, Himalaya, Mumbai, 2001.

4 Anderson J. et.al, Thesis and Assignment writing, Wiley Eastern

COM 213 HUMAN RESOURCE MANAGEMENT

Objectives

1. To provide knowledge on understanding managing human resources in organizations.

2. To offer exposure on human resources practices in organizations.

Unit 1

Humans and other physical resources -emphasis on the development of the human potential- Implications of Behavioural Science theories to HRM -Link between organization planning and HR planning.

Unit 2

Acquisitions and maintenance of personnel- Recruiting and selection process- duties- orientation. Maintenance of personnel- Motivation for increased productivity- Q. W.L.

Unit 3

Reward and compensation system -Grievance procedure -conflict -process -stress Vs challenge -sources -resolution.

Unit 4

Performance Appraisal- Basic consideration -Components - Methods -problem in assessment prevention.

13

Unit 5

Human development, training- identifying needs -Designing training programme- Evaluation of training programme -methods of training- placement and management -organisational changes -change agents.

References

1 Dressler, Human Resource Management, 8th Ed. Pearson Education, 2002 2 De Genzo and Ro~bins, Personnel/Human Resource Management, Prentice Hall of India, 1998. 3 S.K.Chakraborty, Values and Ethics for Organisations, Oxford University Press;19994 Aswathappa, Human Resrouce and Personnel Mal18iement, Tata McGraw Hill, New Delhi, 2002.

COM 215 FUNDAMENTALS OF INFORMATION TECHNOLOGYObjectives

1. To offer basic skills in computer applications.2. To develop working knowledge on business related softwares.3. To impart knowledge on application of software for analysis of business related

data.Unit 1

Introduction to Computer -Classification of Digital Computer System- Computer Architecture - Number -Compliments -Logic Gates -Truth Table -Boolean Algebra -Table Simplification of Boolean Function.

Unit 2 Introduction to Computer Software -'C', DBMS, RDBMS -Implementing Number Sorting, Matrix Addition, Multiplication, Palindrome Checking, Searching an Element an Array. :

Unit 3

MS- WORD -Creating Word Document -Editing Text -Adding and Formatting Numbers - Symbols -.Getting into Print -MS-EXCEL -Creating Tables Using EXCEL -Using Tables and Creating Graphs -MS-ACCESS -Planning and Creating Tables -forms -Modifying Tables -Creating relational Database- Form Design- Reports -MS-POWERPOINT -Preparing Power Point Presentation for Marketing Products such as CREDIT CARD, Newly Introduced Cosmetic item etc.,

14

Unit 4

Introduction to Internet -Resources of Internet -Hardware and Software Requirement of Internet -Internet Service Providers -Creating an E-Mail Account-Sending and Receiving Messages with Attachments to our friends account -Multimedia and its Applications

Unit 5

Application software -Accounting packages- Statistical packages -Preparation of financial statements and statistical analysis

Note

The practical examination will be conducted by an internal examiner and an external examiner jointly.

The theory paper (3 hours and, 100 marks) will be scaled to 60 marks. The practical paper (3 hours and 100 marks) will be scaled to 40 marks. The candidate has to secure 50% in each of the practical and theory papers to secure a pass.

Failure to secure the minimum either in the theory or the practical will entail the reappearance only in that paper. Twenty marks out of hundred for the practical paper is reserved for the record.

References

1 James A. Senn, Information Technology in Business Principles; Practices and opportunities, International Edition, Prentice Hall, 1998.

2 Corey Sandler, Tom Badget, Jan Wein Garten, Ms-Office for Windows.

3 Alexis Leon & Mathew Leon, Fundamental of information Technology, Vikas Publishing Home Pvt.,Ltd.,1999.

FUNDAMENTALS OF INFORMATION TECHNOLOGY LIST OF PRACTICAL EXPERIMENTS

Creating Mail merged documents in MS WORD for example, Interview call letters

Typing tables in Ms Word, for example schedule of debtors Creating a Cash budget in MS-EXCEL Draw a break even analysis graph in EXCEL Draw a graph to compare prices across year of multiple products Calculate the NPV of projects using EXCEL Computing regression and estimating the dependent variable using EXCEL Preparing Flexible budget using EXCEL

15

Creating a file debtors and a file of Invoices along with the debtors details (relationship)

Creating forms of data entry and data editing for a given data file (Include validation)

Using the query generator to extract data Creating a Power Point presentation to promote a product. Creating a PP Slide show with clip art and image files Spelling checking, formatting and printing in WORD Update files in MS-Access Use reports to generate summaries in Ms-Access Use PP Facilities to create and automate slide show ( including transition) Computing variance analysis using EXCEL Using data from Ms-Access to mail, merge a document in MS-WORD Drawing various types of graphs in EXCEL Preparation of Ledger Accounts through Tally Preparation of Trial balance though Tally Computation of Means and Standard deviation through SPSS package Computing Correlation and Regression through SPSS Package Preparation of Charts and Diagrams through SPSS Package

SEMESTER – IV

COM 217 - MANAGEMENT INFORMATION SYSTEMS

Objectives

1. To offer in depth knowledge on information systems in business and their management

Unit – 1 Management Information System – Concept, Need, Strategic role – Evolution of Management Information System – Components of Management Information System – Information flow.

Unit - 2Data base management systems – Objectives and Components – Database design – Creation and control – Recent trends in database.

Unit – 3Developing information system – Planning, Designing and resesigning – Approaches for system development – System analysis and Design – system Implementation and Maintenance.

Unit – 4

16

Transaction processing and Support system – Transaction processing system – Office automation systems – Decision support systems – Executive information systems – Artificial intelligence and Expert systems.

Unit – 5Functional Information systems – Production, Finance, Human resource and Marketing – Managing information resources – Information Security – Control & Audit of Information Systems.

References

1. James A O’ Brain, Management Information Systems’, Tata Mc Graw Hill. 20032. King R William, ‘Management Information Systems’,20033. Davis, ‘Management Information Systems’,Mc Graw Hill.20034. Wetherbe, Turban, ‘Information Technology for Management’, John willey

publishers.5. L.M.Prasad, Usha Prasad, ‘Management Information Systems’, Sultan chand &

Sons.20036. D.P.Goyal, ‘Management Information Systems – Managerial Perspectives’, Mac

Millan India Ltd.20037. S.Sadagopan, ‘Management Information System’, Prentice Hall 2003.8. Eff Oz, ‘Management Information Systems’, Vikas Publishing house Pvt.

Ltd.2003.9. Muneesh Kumar, ‘Business Information Systems’, Vikas Publishing house Pvt.

Ltd.2003.10. Kenneth C.Loudan & Jane P.Loudan, “Essentials of MIS”, Prentice Hall

India,2001

COM 229 -INVESTMENT ANALYSIS AND PORTFOLIO THEORY

Objectives

1. To provide knowledge on basics of investment management.2. To develop skill for investment analysis and portfolio building.

UNIT -I

Nature and scope of investment management -investment objectives, constraints -factors – investment process -investment management and portfolio management -factors for investment analysis -impact of economic analysis -impact of industrial analysis role of capital markets. Understanding the investment environment -sources of investment information

UNIT-2

17

Approaches to security analysis- market indicators -security price movements -fundamental analysis -technical-analysis -Dow theory -Random walk theory -efficient market hypothesis -various forms of market efficiency and their implications to security analysis-technical analysis Vs. efficient markets hypothesis -common stock analysis -economic analysis -economic indicators -industry analysis.

UNIT 3

Company analysis components -non financial aspects -financial analysis -financial statement - analysis of prospectus -ratio analysis -BPS, dividend yield -payout ratio -ROI, ROCI -Risk return - market risk -interest rat~ risk -purchasing power risk -business risk -financial risk -measurement of risk.

UNIT 4

Portfolio -portfolio management -portfolio theory -meaning and objectives, traditional and modem portfolio theory. Diversification- Markowitz's approach -portfolio management process-portfolio planning- portfolio analysis-portfolio selection -portfolio evaluation -portfolio revision- various steps involved in the development of portfolio.

UNIT- 5

Capital market theory -assumptions -risk, investors preference -capital asset pricing model (CAPM) -estimating Betas -significance of betas in portfolio theory -securities market line arbitrage pricing theory- options pricing model-put and call- valuation of various options -futures trading -hedging and forward contracts -Indian stock market and the institutional investors.

NoteThe proportion between theory and problems shall be 60: 40

REFERENCES1 Prasanna Chandra, Managing Investments, New Delhi, Tata Mcgraw Hill, 1999 2 Elton, Edwin J & Gruber Martin J, Modem Portfolio Theory & Investment Analysis, Wiley & Sons, 1999. 3 Sidney CottIe, Graham & Dood's, Security Analysis, Tata Mcgraw Hill, 1989. 4 D. Fisher & RJ Jordan, Security Analysis & Portfolio Management, Prentice Hall of India, 1999. 5 J C Francis and S H Arclean, Portfolio Analysis, Prentice Hall of India. 6 Russell Fuller et.al, Modern Investments and Security Analysis, McGraw Hill 1987.

ELECTIVES

18

COM 224 INDUSTRIAL RELATIONSObjectives

1. To offer knowledge on managing industrial relations and the processes, regulations and the authorities regarding industrial relations.

Unit 1

Labour problems and labour market, Indian labour market -Employers organisations definition, types, role and functions, origin, b7fowth and pattern of employers organisations in India. Issues relating to employers organisations in India.

Unit 2

Trade Unionism: Definition, approaches to trade unions, types of unions, functions and role, history of trade unions in India, problems and future.

Unit 3

Industrial disputes, forms, causes prevention and settlement -legislative measures others. Analysis of disputes, Industrial relations machinery in India.

Unit 4

Management and personnel administration ~ managing, working and living in a changing world. Managers and their personnel concepts. Personnel administration and the line organisation. Organisation structure and management development. Unit 5

Diagnosing organisational health situational thinking; A systematic approach -Interviewing -Indicators of organisational health -personnel research turnover and internal mobility, complaints and grievances, occupational safety and health trends.

References

1 Pigou and Myers, Personnel Administration: A point of view and a method, 9th edition, Mc Graw Hill, Inc.

2 C.B. Memoria, Industrial labour and labour relation in India, Kitab Mahal,

3 N .K. Singh, Dimensions of Personnel Management, Vani Educational Books, New Delhi, 1986.

4 N.G.Nair and Latha Nair, Personnel Management and Industrial relations, S. Chand (1999).

19

5 S C. Srivastava, Industrial Relations and Labour Laws, Vikas, 2002.

6 Mike Salamon, Industrial Relations 4tb Ed, Pearson Education, 2001

COM 225 TRANSPORT AND LOGISTICS MANAGEMENT

Objectives

1. To impart knowledge on procedures, facilities available, service providers, legal requirements in business logistics and transportation of goods and services.

Unit 1

Transportation -In-land and Ocean transportation -characteristics of shipping transport -inner operations and tramp operations -Conference system -freight structure and practice.

Unit 2

Role of intermediaries- Functions and services of clearing and forwarding agents, freight brokers, stevedores, shipping agents and surveyors.

Unit 3

Port -Types of port -structural and cargo handling facilities Warehousing and storage in ports - Demurrage -loading and unloading in warehouses, Chartering principles and practices -Arrangement for shipment of Cargo -organisation and functions of Transchart.

Unit 4

Technological developments in ocean transportation -containerisatiol1 -concept- House stuffing - terminal stuffing- container freight -inland container depots -problems and prospects.

Unit 5

International Air Transport -International set up for air transport -IAT A TACT rules -Air &eight rates -Air transport problem and prospects -Packaging requirements -international standards. ,

References

20

1. Daniel Marx Jr -Shipping Cartels

2. lIFT -Freight Tariffs & Practices of Shipping conferences

3. lIFT -Role of shipping policy in the Export strategy of India 4. Douglan Lambert, Fundamentals of Logistics Management, McGraw Hill, 1998.

5. Ronald H Ballou, Business logistics Management Practice, Hall 1999.

6. Christopher, Logistics and Supply Chain Management 2nd Ed. Pearson Education, New Delhi, 2002.

COM 226 STRATEGIC MANAGEMENT

Objectives

1. To develop an understanding on strategy formulation and implementation in business operations.

UNIT- 1

Strategic Management process an over view -Developing a strategic vision & Mission -Setting objectives and creating a strategy.

UNIT- 2

Environment Scanning arid analysis -Industry competition analysis--Evaluating company resources and competitive capabilities

UNIT- 3

Analysis of strategies &: choice -operationalising and implementing strategies -Ranking Resource strategies and organizational capabilities

UNIT- 4

Strategies for competing in global markets -strategies of MNCS companies. - Strategies of Diversified companies.

UNIT - 5

Leadership and Culture -Integration of structure -Leadership and corporate culture for effective strategies.

21

REFERENCES

1 Arthur A Thompson and AJStickland III, Strategic Management, New Delhi Tata McGraw Hill, 2002.

2 Gerry Johnson Exploring Corporate Strategy Prentice Hall, 2002.

3 Maisana Mazzucato, Strategy for Business, New Delhi, Sage Publication, 2004. 4 Craig Fleisher et.al, Strategic and Competitive Analysis, Prentice Hall, 2002.

COM 227 BANKING MANAGEMENT

Objectives

1. To provide expertise in managing banking functions and to develop an understanding on the practices and problems of banking industry.

UNIT-1

Banking structure in India -banking functions and services -Foreign commercial banks- private commercial banks -capital adequacy. Negotiable Instruments Act -payment of cheques -protection to the paying banker -rights and duties of drawee -endorsement of cheques -bills of exchange -commercial bills -treasury bills -Deposit mix -Trends and growth of bank deposits-

UNIT- 2

Principles of lending -issues in lending -financial adequacy -assessing the borrower -project appraisal -structural and Infrastructural analysis- legal formalities -follow-up of loans -asset management companies -loan recovery tribunals -provisions of Revenue Recovery Act.

UNIT-3

Cash management at the branch level- head office level -factors determining cash reserve -cash retention limits operation in the call money market -RBI currency chest facilities -RBI and credit policy. SLR- CRR -RBI and credit planning.

UNIT-4 Investment management -priorities in allocation of bank funds -investment in government securities -maturity and yield -quality and diversification -profitability management -profit planning –profitability at the branch / regional/zonal/ corporate levels -efficiency ratios -growth ratios.

22

UNIT- 5 Services to customers -funds remittance - DD , Mail transfer -telegraph / telex -ATMs -safe deposit lockers - credit cards -bank marketing .market research -market segmentation –Customers meetings -experience sharing -bank audit.

REFERENCES

1 Varshney, P.N., Banking Law & Practice, Sultan Chand, New Delhi, 1994.

2 S.N. Maheswari, Banking Law& Practice, Ludiana, Kalyani Publications, 1996.

3 Vasant Desai, Principles of Bank Management, Mumbai, Himalaya Publications, 1998.

4 K. Subramanian, Banking Reforms in India, TMH, New Delhi, 1997.

5 Joseph Sinkey, Commercial Bank Financial Management, 6th Ed, Pearson Education (prentice Hall) 2002.

6 H.R. Machiraju, Modern Commercial Banking, Vikas, 2002.

COM – 240 INTERNATIONAL MARKETING

Unit I Introduction –The concept of global marketing –Importance, Growth and Benefits-Scope and challenge of international marketing –The dynamic environment of international marketing.

Unit II Developing Global Marketing strategies –Global marketing management-Planning and Organisation-International Marketing Information System and Research –Understanding Global Consumers – cultural Dynamics in assessing Global markets

Unit III International product policy-Product positioning in foreign market-Product standardization and Adoption –Brands, Trademarks, Packaging and Labeling-International marketing of services –International product pricing policy –Export pricing-Pricing for international markets.

Unit IV

23

International promotional policy –International advertising –Developing International advertising strategy –International sales force and their management- Other forms of promotion for global markets.

Unit V Overseas marketing channel policy –Managing international distribution channels-Multinational retailers and Wholesalers-Global Logistics –Contemporary issues in International marketing –Future prospects in International marketing/International products & services customization.

REFERENCES

1. Dana-Nicoleta,Laseu, ‘International Marketing’, Biztantra 2003.2. P.K.Vasudeva, ‘International Marketing’ Excel books,2004.3. R.Srinivasan, ‘International Marketing’ Prentice Hall India.4. Warren J.Keagan, Mark Green , ‘Global Marketing 3/e, Prentice

Hall.5. Philip R. Cateora, John Graham, ‘International Marketing’,

Irvine-Sage Publications, 2004.6. Michal R. Czinkota, Illkka A. Ronkainen, ‘Best Practices in

International Marketing’, Harcourt college Publishers, 2001.7. Vern Terpstra, Ravi sarathy, ‘ International Marketing’, Harcourt

college publishers, 2001.8. Rathor, Jain Rathor, ‘International Marketing’, Himalaya

publishing House.9. John Fayer Weather, ‘International Marketing,’ Prentice Hall.10.S.A. Sherlekar, V.S.Sherlekar, ‘Global Marketing

Management’, Himalaya publishing House.11.Sak Onkvisit, John J Shaw, ‘International Marketing’, Prentice

Hall, 1998.12.J.M.Dewan, K.N.Sundarshan, ‘International Marketing

Management’, Discovery publishing house, 1996.

COM-239 BUSINESS FUTUROLOGY AND FORECOSTING

Unit I

Defining futurology – Future scan – Perspective plan – Need and importance of Forecasting – what to Forecast? – Who uses Forecasts? Forecast accuracy – Forecasting approaches – Evaluation Techniques – Comparison of Forecasts.Unit IIMethods of Forecasting – Statistical Forecasting – Survey Methods – Moving average – Exponential smoothing – Trend projection by Regression analysis

Unit III

24

Non Linear relationships – Time series problems – lagged variables – dummy variables opportunistic forecasting – Forecasting with input / output analysis. Chain ratio, Lead indicator methods.Unit IVFinancial Forecasting – Proforma–Statements – Percent of sales Forecasting; Proforma statements and financial planning – Sensitivity and simulation – Cashflow forecasts – Sustainable growth and proforma statements – Long range financial forecasting.

Unit VMarket share forecasting – forecasting for inventory control – Technology forecasting – Growth forecasting and environment management.

REFERENCE

1. Chisnolm, Whitaker and Richard D Irwin, “Forecasting Methods”, Homewood, 1971.

2. J.Mahendar Reddy, Demand Forecasting Methods, Application and Cases,”Light and Life Publications, New Delhi, 1981.

3. S A Abbasi, “Futurology” , Discovery Publishing House, Dec 1994.

4. Thompson, Alan E, “Understanding Futurology – An Introduction to Futures Study” , David & Charles Pbth, 1979.

5. Arab-Ogly, E., “In th Forecaster’s Maze (futurology), Moscow; Progress, 1975.

6. Ferkiss, Victor C., “Futurology: Promise, Performance, Prospects, Beverly Hills Sage Publications 1977.

7. Dauten, Carl A., and Valentine, Lloyd M., “Business Cycles and Forecasting “ 5th Edtn, South –Western, 1978.

8. Wood Douglas, Robert Fildes “Forecasting for business: methods and applications London; New York Longman 1976.

9. Adams, F. Gerard, “The Business Forecasting Revolution” , Oxford University Press 1986

10.Compton, Joan, “Successful Business Forecasting”, McGraw-Hill School Education Group

COM 232 FINANCIAL MARKETS AND SERVICES

Objectives

1. To impart knowledge on the characteristics and functions of financial markets and services.

25

2. To expose students to the contemporary developments in financial markets and services.

Unit 1

An overview of Financial Markets -Legal and Regulatory framework -Financial sector Reforms -SEBI --SCRA- Various segments of financial markets -Money markets -Structure -Characteristics -Players -instruments -Interest rates determination.

Unit 2

Capital Market -Structure -characteristics -primary, secondary markets -Market intermediaries stock brokers, underwriters -Depositories credit rating agencies .

Unit 3

Stock market system -trading listing regulation of stock market operations -Market efficiency -NSE- OTC, On-line trading system- SEBI guidelines for capital issues -pricing -insider trading - investor protection.

Unit 4

Derivative markets -options and futures -Trading system -pricing derivatives -Risk hedging through derivative -Derivative market in India- its regulation.

Unit 5

Financial services- Overview, Merchant Banking -Leasing, factoring, securitization -Venture Capital financing, mutual funds.

References

1 Fabozzi, Foundations of Financial Markets and Institutions 3rd Ed. Pearson Education, New Delhi, 2002.

2 H. R. Machi raju, Indian Financial System, 2nd Ed, Vikas 2002

3 Bhole, Financial Institutions and Markets, TMH, 2002,

4 M.Y. Khan, Financial Services, TMH, 2001

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COM 228 PRACTICAL INTERNAL AUDITING

Objectives

1. To develop theoretical and practical skills for internal auditing in organizations.

Unit 1

The nature of internal auditing Definition of and reason for internal auditing/objectives, scope, responsibility and authority/ independence and objectivity/fraud/ethics.

Unit 2

Administration of the internal auditing department Reporting status / selection of staff/orientation and training of staff, staff/guidelines evaluation of staff long range audit programmes/measurement of audit accomplishments. Administration of the audit assignment Relationships with auditees/external relationships.

Unit 3

Internal Control Systems development controls/organizational controls procedural controls, Control in an EDP system. The auditor's environment Communications / Behavioural Sciences / external Relations

Unit 4

Tools and techniques of Internal audit Audit programmes/audit reports/field work/flowcharts/internal control questionnaires /preliminary survey/sampling techniques/working papers.

Unit 5

Accounting/ advertising/ communications! finance/ manufacturing/ marketing/ organisational planning and development/personnel administration /physical distribution/production planning and control/public activities /purchasing/research and development. Functions listed are illustrative of areas subject to testing. A broad foundation in auditing all segments of an organisation is required.

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References

1 Edds J ,Auditing for Management, Toronto Ontarios, Sir Issac Pitman Ltd. , 1971. 2 Mints F., Behavioural Patterns in internal Audit Relationships, Orlando, Florida: Institute of Internal Auditors Inc., 1972. 3 Brink V: The Internal Auditor, Review of Organisational Control, Florida. The Institute of Internal Auditors Inc., 1972. 4 Brink V. Cawhin J & Witt H, Modern Internal Auditing, 3rd Ed., New York, Ronald Press, 1973. 5 Sawyer L.B., The Practice of Modern Internal Auditing, Orlando, Florida: Institute of Internal Auditors Inc., 1973.

COM 230 MARKETING RESEARCH AND CONSUMER BEHAVIOUR

Objectives

1. To develop knowledge and skill in the application of marketing research tools and techniques and to develop an understanding of consumer behaviour.

Unit 1

Marketing Research and Information System -Sources and Importance of Marketing Information -Nature and Scope of Marketing Research -Market Research Vs. Market, Survey -Factors Governing Market Research Technique and Designs.

Unit 2

Areas of Research -Measurement Techniques -Qualitative Research -Planning and Formulating Research Problems -Methods of Collection of Data -Questionnaire Analysis -Sampling Size -Validity Tests.

Unit 3

Market Report -Marketing Information system as an Effective Tool of Sales Promotion -Ethical Issues in Marketing.

Unit 4

Consumer Behaviour -Consumer Needs and Motives -Personality and Consumer Behaviour - Consumer Lifestyles -Consumer Psychographics.

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Unit 5

Consumer Attitudes -Formation and Change -Group Dynamics and Consumer Behaviours -Role of the Family, Social Class, Culture, Opinion Leader -Consumer Decision Making -Nicosia, Haward - Sheth, Engel, Kollat and Black Well Models.

References

1 Boyd Harper, W. Jr, and Ralph Westfall, Marketing Research -Text and Cases, New York, Richard D. Irwin Inc.

2 Schreir Fredric, T., Modem Marketing Research, World Wide Publishing Co. Inc

3 Donald Tull & Deli Hawkins, Marketing Research, Macmillan, 1990.

4 Leon G. Schiffman and Leslie L. Kanuk, Consumer Behaviour, Prentice Hall of India, 1992.

5 Loudon. Consumer Behaviour, TMH, 2002.

COM 231 ORGANISATIONAL BEHAVIOUR

Objectives

1. To develop an understanding of human behaviour in organization.2. To sensitize students in managing human relations and on developing human

effectiveness.

Unit 1

Introduction to Organisational Behaviour -Foundations of individual Behaviour -Personality, Perception, Learning, Values and Attitudes,

Unit 2

Motivation -Early theories, Contemporary theories -Motivation at work -Designing and Motivating for jobs.

Unit 3

Group dynamics -Group Behaviour, Communication and Group Decision making, inter group relations.

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Unit 4

Leadership -Trait, behavioural and contingency theories; Power and Politics: Transactional Analysis ('I'.A.): Work stress.

Unit 5

Organisational structure and Design: Organisational changes and development: Organisational Culture and Climate.

Organisational conflict: causes, types of conflict, Management conflict.

References

1 Stephen Robbins, Organisational Behavior, 9th Ed, Pearson Education, 2001

2 Fred Luthans, Organisational Behavior, McGraw Hill, 1998.

3 Wagner, Organisational Behaviour, Thomson Learning,2002

COM 233 BUSINESS TAXATION

Objectives

1. To provide an overview of various indirect taxes such as sales tax, customs and excise and their impact on business operations.

Unit 1

Customs Duty

Codes- Tariffs -Organisation of the Customs Dept., -Officers of the Customs -Powers -Levy of Duty -Appellate Machinery -Infringement of the Law -Offences and Penalties -Settlement of Disputes.

Unit 2

Baggage -Mail -Imports for Re-export -Re-imports -Project Imports -Deferment of Levy - Warehousing -Export Rebates and Duty drawback -duties free zones -Inputs.

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Unit 3

Central Excise Duty

Basis of levy -excise administration -refund of duty on inputs for production of other goods -Use under bond -captive consumption -set off Proforma credit and MODVAT -small scale industries - concessions -compounded levy.

Unit 4

Central Sales Tax

Concept of sale and purchase -inter -state import and export trade or commerce -Registration of dealers -rates of tax -determination of turnover -Levy and collection of tax -penalties and cognizance of offences- Goods of special importance -Liability in special cases. .

Unit 5

Tamilnadu General Sales Tax

Definition of sale -turnover -Taxable turnover -dealer -single point; multiple point -Registration of dealer -cancellation of registration -procedure for registration -filing of periodical returns -payment of tax at regular intervals and on demand -Assessment procedure -appeals -revisions and references - keeping of accounts for purposes of sales tax.

NoteThe proportion between theory and problems shall be 60:40

References

1 Customs Act, 1952 2 Central Excise and Salt Act, 1944 3 Central Sales Tax Act TNGST Act 4 TNGST Act5 V.Balachandran, Indirect Taxes, New Delhi, Sultan Chand & CO., 19986 V. S. Datey, Indirect Taxes, Taxman, New Delhi, 1996. 7 N.S. Govindan, Indirect Taxes, Sitaram & Co, Chennai, 2002

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COM 221 E-BUSINESS

Objectives

1. To provide knowledge on the basics of doing business through internet.2. To develop skills of students in the net based business operations.

Unit 1

Introduction: Introduction to Internet, Web servers, Web browsers, World wide web

Web pages, URL's e-mail, ftp, telnet, modems and ISP's (Internet Service Provider)

Unit 2

Internet Security : Public/Private key pairs-Digital certificate -Digital signatures -Encryption and Decryption -Message Digests -Secure Hash Algorithms (SHA).

Unit 3

e-Commerce : EDI (Electronic data interchange) - charge engines -Digital currency; e-cash, e- cheque, credit card charge card.

Unit 4

Online Commerce - Interactive web pages, e-shopping, e-banking, e-agriculture, e-governance.

Unit 5

HTML - Hyper-links; lists, framesets, tables, formats, images, forms (Post, Get, Read),

NoteThe practical examination will be conducted by an internal examiner and an external examiner jointly.



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Reference

1 Pete Loshin's Electronic Commerce.

2 Bajaj 's E-Commerce the cutting edge.

3 Kalakota, Frontiers of E-Commerce, Pearson Education, New Delhi, 2002.

COM 242 - INTERNATIONAL FINANCIAL MANAGEMENT

Objectives

1. To impart knowledge on source of financing and methods of appraisal of investment decisions and risks involved in global level of financial operations.

Unit – 1

International Financial Management Environment – Rise of Multinational Coporations – MNCs Financial Management Theory and Practice – Theories of Trade Blocks – quantitative and qualitative Restrictions on Trade – Determinants of Foreign Exchange Rates – Theories: PPP – Interest Rate Parity – FIsher Effect – International Fisher effect – Unbiased Forward Rate Theory.

Unit – 2

Exchange Rate system – Gold and Bretton woods system – Seventies and Eighties – Multiple Exchange Rates – Exchange Rates – ‘tirade and Balance of Payments – Monetary an Portfolio Balance Models – Exchange Rate determination in Fixed Rate system – External Deficit and Internal Deficit – European Monetary system

Unit – 3

Nature and Measurement of Exposure and Risk – Measuring Accounting Exposure – Managing Accounting Exposure – Measuring and Managing Economic Exposure – Management of operating Exposure – Management of Interest Rate Exposure.

Unit – 4

Designing a Global Financing Strategy – institutional Structure – Euro Currency Loan – International Equity Markets – International Financing Decision – Financing Overseas Subsidiary – Borrowing International Equity Investment – CAPM – Measuring the cost of International Borrowing – Syndicated Loans.

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Unit – 5

International Project Appraisal – Issues involved in Investment Analysis – Foreign project Appraisal – Political Risk analysis – Adjusted Present Value Method – Cost of Capital for Foreign Investment – Weighted Average Cost – Measurement and Management of Political Risk – International Tax Management.

Multinational Working Capital Management – Short–term Financing – Options – Dollar Cost Aveeraging – Alternative Financing Options – Current Asset Management – International Cash Management: - Inventory Management – Managing Blocked Currency Trade.

Note The question paper should consist 40% problems and 60% theory questions.

References:1. Rite M Rodriguez – International Financial Managemetn, E Eugene Carter

Prentice Hall, New Delhi 1985.2. Alan C Shaprio – Multinational Financial Management, Allyn and Pacon IOC,

Boston, 1986.3. Adrin. Buckley – Multinational Finance, Hcrit, New Delhi.4. Raymond Vemon – Manager in the International Economy, ‘Louis T Wells Jr

Prentice Hall, 19875. David H Blake – Tine Politics of Global Economic Robert S Walters Relations,

Prentice Hall, 1987.6. Madura, Jeff, “International Finanacial Management, West Publishing Company.7. William R. Folks Jr.; Raj K. Aggarwal; Raj Aggarwal, “International Dimensions

of Financial Management”,South-Western Thomson Learning.8. Henning, Charles N. and Pigott, William and Scott, RObert Haney,”International

Financial Management” ,New York McGraw –Hill.9. V K Bhalla, “International Financial Management” ,OScar Pub.10. Zenoff, David B. And Zwick, JAck, “International Financial Management”,

Prentice Hall.11. P.K. Jain, Josette Peyrand & Surendra Singh Yadav, “International Financial

Management”, Macmillan India.

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COM 243 ENTREPRENEURSHIP AND SMALL BUSINESS PROMOTION

Objectives

1. To develop an understanding on business promotion process.2. To expose students on the skills required for success in business.

Unit 1

The entrepreneurial culture and structure -theories of entrepreneurship -entrepreneurial traits - types -behavioural patterns of entrepreneurs -entrepreneurial motivation -establishing entrepreneurial systems -idea processing, personnel, financial information and intelligence, rewards and motivation - concept bank -Role of industrial Fairs.

Unit 2

Search for a business idea- sources and selection- project classification and identification - constraints -features of ancillary units -consumer products -feasibility, prospects, project objectives, design and appraisal -format for report -net work analysis activity performance -time schedules - factory design -design requirements -applicability of the Factories Act.

Unit 3

Financial analysis -capital cost, operating cost, cost estimation and budgeting under uncertainty - risk and inflation -proforma profit and loss, balance sheet -cash flow statement -social costs - cost benefit analysis. Project -sources of project finance, credit facilities -types -evaluation by financial institutions -role of consultancy organizations -uses of leasing arrangements -institutions providing technical, financial and marketing assistance.

Unit 4

Marketing channel- selecting channel members- setting quality standards- recruitment strategies –Types of relevant institutions -entrepreneurship development programmes in India -prospects.

Unit 5

Steps for starting a small industry -selection of type of organization -Incentives and subsidies - Central Govt. schemes and State Govt. Schemes -incentives to SSI -registration, Registration and Licensing requirements for sales tax, CST, Excise Duty -

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Power -Exploring export possibilities- incentives for exports -import of capital goods and raw materials.

References

1 Hans Schollhammer and Arthur H.Kuniloff, Entrepreneurship and Small Business Management, John Wiley. 2 Kuratko, Enmterpreneurship : A Contemporary Approach, Thomson Learning, 2001.3 Thomas Zimmerer et.al., Essentials of Entrepreneurship and small business Management 3rd Ed. Pearson Education, 2002. 4 Greene, Entrepreneurship: Ideas in Action, Thomson Learning, Mumbai, 2000 5 Jeffry Timmons, New Ventrure creation, McGraw Hill, 1999.6 Gupta and Smivasan, Entrepreneurial Development, New Delhi, Sultan Chand, 1992

EXTRA DISCIPLINARY SUBJECTS

COM –236 CRM AND RELATIONSHIP MARKETING

Unit 1 Customer Relationship Management – Management requires Measurement – Qualitative Measurement Methods – Quantitative Measurement Methods – Calculating Relationship Indices.

Unit II Customer Relationship Survey Design – Statistical Analysis of Customer Surveys – Using Customer Relationship Survey Results.

Unit IIIRelationships in Marketing – Relationship Concepts – Relationship Drivers – Lasting Relationships Documenting customers profiles CRM Network Topologies.

Unit IVCustomer Partnership – Internal Partnerships – Supplier Partnerships – external Partnership.

Unit VThe Technological Revolution – Relationship Management – Changing Corporate Cultures. REFERENCES

1) John Egan, “Relationship Marketing Exploring Relational strategies In Marketing”, Prentice Hall.

2) John Anton , “Customer Relationship Management, Prentice Hall.

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3) Jagdish N Sheth and Atul Parvatiyar, “ Handbook of Relationship Marketing”, Response Book, 2002.

4) Anderson, “Customer Relationship management “, Tata McGraw Hill,2002.5) David Strutton ; Lou E. Pelton; James R. Lumpkin , “Marketing Channels: A

Relationship Management Approach”, McGraw – Hill Higher Education.6) Zineldin, Mosad, “Strategic Relationship Management: A Multi –Dimensional

Perspective: Towards a New Co-Opetive Framework on Managing , Marketing and Organizing “, Cornel Books Pub.

7) McKenna, Regis, “Relationship Marketing: Successful Strategies for the Age of the Customer”’ Addison – Wesely Longman , 1991.

8) Christopher, Martin, “Relationship Marketing”, Science & Technology Books.

COM-237 CONSUMER RIGHTS AND EDUCATION

Unit I Consumer Movement in India Profile of Indian Consumer –Problems of Indian Consumers –Consumerism-ill effects of consumerism/Limitation of ‘Buyer Beware’ concept.

Unit II Right of Consumers- Responsibilities of Consumers –Consumer Education & awareness building –unfair trade practices –Caveat emptor

Unit III Consumer Protection Act- Main Provisions –Redressal forums –District Level –State Level and National Level –Powers & Functions –Filling of Complaints Procedure Regulatory Authorities & OMBUDSMAN.

Unit IV Consumer pressure groups-voluntary consumer organizations-Consumer Protection Councils- Remedy & Redressal of Grievances –Legal and non-legal.

Unit V Consumer satisfaction and social Responsibility of Business – Consumer Communication – ethics in advertisement- Consumer care mechanism in Private and Public Sector.

References

1. Indian consumer protection Act – 1986 2. Law of consumer protection – Avatar singh – Eastern Book Company 3. Consumer protection – Jurisprudence – Balakrishna Eradi – Lexis Nexis Butter

worth publishing 4. Commentary on the Consumer protection- Universal Law Publication

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COM – 238 PERSONAL INVESTMENT AND TAX PLANNING

Unit-I Propensity to Save –Need for saving –Savings and Investment -Distinction

Unit-II Principles of Investing – Different Investment options- Merits and limitations

Unit-III Portfolio concept –Risk-Diversification- Proper Mix of Investment and savings –concept of Mutual Fund – Systematic Investment Plan (SIP)

Unit-IV Tax Planning – Various deductions and exemptions –Need for PAN

Unit-V Investor’s Protection- Buyers Beware Grievances Redressal - Role of Regularity Authorities –SEBI, RBI,IRDA, Ombudsman-.

References

1. Tax Planning – issues ideas, innovations

– S. Rajaratnam, Bharat Law Publication 4th Edition– B.V. Venkataramaiah

2. Law of Investment and Securities– Dr. S.R. Myneni Asia Law House , Hydrabad.

3. Investment Analysis and Behaviour

– Mark Hirschey– Dohn Nofsinger The Mc Graw – Hill Companies.

4. Investment Banking concepts, Analyses and cases.– Pratap G. Subramanyam

2. M.COM. DEGREE COURSE IN ACCOUNTING AND FINANCE

SEMESTER – III

AF 711 TAXATION –II (Credits -4)

Objectives

1. To develop the knowledge of IT Act provisions and their applicability.2. To develop tax computational skills.

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Unit – ICustoms Duty – codes – Tariffs – Organization of the Customs department – Officers of the Customs – Powers – Levy of duty – Appellate machinery – Infringement of Law – Offences & Penalties – settlement of disputes.

Unit – IIBaggage – Mail – Imports for re export – Re –imports – Project imports –

deferment of Levy – warehousing – export rebates and duty drawback – duty free zones – inputs.

Unit – IIICentral excise duty – basis of levy – excise administration – refund of duty on

inputs for production of other goods- use under bond – Captive Consumption – Set off Proforma Credit and MODVAT – smallscale industries – concessions – Compounded Levy

Unit – IVCentral Sales Tax – Concept of sale and purchase – inter state import & export

trade or commerce – Registration of dealers – rates of tax – determination of turnover – Levy & Collection of tax – Penalties & cognizance of offences – Goods of special importance – Liabilities in special cases

Unit – VTNGST – Definition of sale – taxable turnover – dealer – single point; multipoint

– Registration of dealer – Cancellation of registration – filing of periodical returns –payment of tax at regular intervals and on demand- Assesment procedure – appeals – revisions & references – keeping of accounts for purposes of sales tax

References

1. Customs Act,19522. Central Excise & Salt Act, 19443. Central sales tax Act4. TNGST Act5. V.S. Datey, Indirect taxes, Taxmann, New Delhi6. V. Balachandran, indirect taxes – New Delhi, Sultan Chand7. N.S. Govindan, Indirect taxes, Sitaraman & Co, Chennai 2003.

Note

The question paper should consist 60% theory and 40% problems questions.

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AF 717 FUNDAMENTALS OF INFORMATION TECHNOLOGY

Objectives

To offer basic skills in computer applications.To develop working knowledge on business related softwares.To impart knowledge on application of software for analysis of business related data.

Unit 1

Introduction to Computer -Classification of Digital Computer System- Computer Architecture - Number -Compliments -Logic Gates -Truth Table -Boolean Algebra -Table Simplification of Boolean Function.

Unit 2 Introduction to Computer Software -'C', DBMS, RDBMS -Implementing Number Sorting, Matrix Addition, Multiplication, Palindrome Checking, Searching an Element an Array. :

Unit 3

MS- WORD -Creating Word Document -Editing Text -Adding and Formatting Numbers - Symbols -.Getting into Print -MS-EXCEL -Creating Tables Using EXCEL -Using Tables and Creating Graphs -MS-ACCESS -Planning and Creating Tables -forms -Modifying Tables -Creating relational Database- Form Design- Reports -MS-POWERPOINT -Preparing Power Point Presentation for Marketing Products such as CREDIT CARD, Newly Introduced Cosmetic item etc.,

Unit 4

Introduction to Internet -Resources of Internet -Hardware and Software Requirement of Internet -Internet Service Providers -Creating an E-Mail Account-Sending and Receiving Messages with Attachments to our friends account -Multimedia and its Applications

Unit 5

Application software -Accounting packages- Statistical packages -Preparation of financial statements and statistical analysis

Note: The practical examination will be conducted by an internal examiner and an external examiner jointly.

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References

1 James A. Senn, Information Technology in Business Principles; Practices and opportunities, International Edition, Prentice Hall, 1998.

2 Corey Sandler, Tom Badget, Jan Wein Garten, Ms-Office for Windows.

3 Alexis Leon & Mathew Leon, Fundamental of information Technology, Vikas Publishing Home Pvt.,Ltd.,1999.

FUNDAMENTALS OF INFORMATION TECHNOLOGY LIST OF PRACTICAL EXPERIMENTS

Creating Mail merged documents in MS WORD for example, Interview call letters

Typing tables in Ms Word, for example schedule of debtorsCreating a Cash budget in MS-EXCELDraw a break even analysis graph in EXCELDraw a graph to compare prices across year of multiple productsCalculate the NPV of projects using EXCELComputing regression and estimating the dependent variable using EXCELPreparing Flexible budget using EXCELCreating a file debtors and a file of Invoices along with the debtors details

(relationship)Creating forms of data entry and data editing for a given data file (Include

validation)Using the query generator to extract dataCreating a Power Point presentation to promote a product.Creating a PP Slide show with clip art and image filesSpelling checking, formatting and printing in WORDUpdate files in MS-Access Use reports to generate summaries in Ms-AccessUse PP Facilities to create and automate slide show ( including transition)Computing variance analysis using EXCELUsing data from Ms-Access to mail, merge a document in MS-WORDDrawing various types of graphs in EXCEL

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Preparation of Ledger Accounts through TallyPreparation of Trial balance though TallyComputation of Means and Standard deviation through SPSS packageComputing Correlation and Regression through SPSS PackagePreparation of Charts and Diagrams through SPSS Package

AF 710 RESEARCH METHODOLOGY ( Credits-4)

Objectives

3. To provide knowledge on research methods, techniques and the process.4. To develop skills in the application of research methods for business problem

solving.

Unit – IResearch – meaning & purpose – types of research – pure and applied, survey,

case study – experimental, exploratory - Research design – steps in selection & formulation of a research problem – steps in research - review of literature.

Unit – II

Formulation of hypothesis – types, sources – testing – sampling techniques – sampling error & sample size.

Unit – III

Methods of data collection – primary & secondary data – observation – interview – questionnaire – construction of tools for data collection – Testing validity and reliability – Pilot study and Pre–testing.

Unit - IV

Processing & analysis of data – editing – coding – transcription - tabulation – outline of statistical analysis – descriptive statistics – elements of processing through computers – packages for analysis.

Unit – V

Report writing – target audience – types of reports – contents of a report – style and conventions in reporting – steps in drafting a report.

References1. William C. Emory, Business Research Methods, R.D. Irwin Inc.

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2. Robert G. Murdick, Business Research: Concepts & Practice, International Text Book Company

3. Claus Moser & Graham Kalton, Survey Methods in Social Investigation, Gower Publishing Co.

4. Anderson J. Berry H.D. & Poole M., Thesis & Assignment Writing, Wiley Eastern Ltd.

5. Kothari C R, Research Methodology, Vikas Publishing Ltd.20026. Krishnasamy O R, Research Methodology, Himalaya publisahing house,1998.7. Cooper, “Business research Methods”, Tata Mc Graw Hill, 2000

SEMESTER – IV

AF 713 EDP AUDIT (Credits -4)

Objectives

1. To provide a specialized knowledge in EDP Audit procedures and methods.2. To impart skills required for EDP Audit.

Unit – I

EDP Auditing defined – effects of EDP on internal controls – on auditing – foundations of EDP auditing – traditional auditing – information systems management – behavioral science – computer science – conducting an EDP audit – dealing with complexity – steps in an EDP audit – Audit decisions

Unit – II

Procedural and administrative controls - Control in an EDP system – input and output process – organisation management control framework – evaluating the planning function – organizing function – staffing function – directing function – controlling function – audit trial controls.

Unit – III

Evidence collection – generalized audit software – control of audit software – code review, test data & code comparison – concurrent auditing techniques – need for comparison – types of auditing techniques – implementing auditing techniques – advantages/disadvantages of auditing techniques.

Unit – IV

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Evidence evaluation – measures of asset safeguarding & data integrity – qualitative & quantitative approaches to the evaluation decision – cost effectiveness considerations – evaluating system effectiveness & efficiency.

Unit – V

Organisation & Management of the EDP audit function – promotional opportunities for the EDP auditor – life cycle of the EDP audit group – changing EDP audit function – legal influences – social influences – impact of the changing technology.

References

1. Ron. Weber, EDP Auditing conceptual foundations & practice, 2nd edition, Mcgraw Hill International editions.

2. Westin Alan F., Mischel G. Baker, Data Banks in free society, New York Times, Quadrangle.

3. Highland, Harold, Joseph, Protecting Your Microcomputer systems, New York Willy, 1984.

AF 715 MANAGEMENT ACCOUNTING AND THEORY (Credits -4)

Objectives

1. To impart knowledge on the techniques and methods of management accounting and control.

2. To expose the students to contemporary practices in industry.

Unit-I

Management accounting-meaning –objectives – significance – Stategic management Accounting – components of strategic information – Forecasting Methods & techniques.

Unit –II Financial Analysis – Techniques of analysis – Comparative statements – ratio analysis – Cash flow statement – Reporting to Management - Financial forecasting- proforma statements- percent of sales forecasting, proforma statements- and financial planning- cash flow forecasts- sustainable growth modeling.

Unit – III

Long range financial forecasting- Risk analysis of capital Investments- sensitivity analysis- simulation analysis- Selection of a project.

Unit – IV

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Valuing the companies by (EVA) Economic Value Added approach – Conceptual framework for EVA – limitations of accounting concepts – evolution of EVA – computation to determine the past and present financial information – EVA for future strategic planning –criticism of EVA.

Unit – V

The balanced score card – measuring the total business performance – Balanced Score card – Financial perspective –customer perspective – learning and growth perspective

References

1. Robert S. Kaplan and Anthony A.Atkinson, Advanced Management Accounting Deep and Deep publishers,2002

2. George T. Friedbob,Lydia L.F.Schleifer,Franklin J.Plewa, Essentials of corporate performance measurement,John Wiley &sons

3. J.Batty –Macdonald and Evons, Management accountancy.,19824. Jawaharlal, “ Advanced Management Accounting”, S.Chand Publications, 20035. Joseph A. Maciariello, Calvin J.Kirby, “ Management control systems”, Prentice Hall

India, 19946. P. Mohan Rao, Bhibuti .B. Pradhan, Strategic Management Accounting Deep and Deep

publishers,20007. Spyros Makridakis, Steven.C.Wheelwright, Rob.K.Hyndman, Forecasting

methods and applications, John Wiley & sons,2000.8. Jae.K.Shim & Joel.G.Sugel & C.J.Liew, Strategic business forecasting, Jaico

publishing house,1995.9. Stephen Delurgio, “ Business forecasting, Principles and applications”, Irvin Mc

Graw Hill,1998

ELECTIVES

AF 723 STRATEGIC FINANCIAL MANAGEMENT (Credits-3)

Objectives

1. To impart specialized knowledge in areas such as financial reengineering, mergers and acquisitions, corporate restructuring.

2. To develop an understanding of financial implications of such strategic decisions.3. To impart analytical skills required for such decisions.

Unit – I

Note- The question paper should consist 60% problems and 40% theory questions.

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Financial policy and corporate strategy – Strategic decision Making framework –

interface of financial policy and strategic Management- Conceptual Frame Work of SFM – Value Chain analysis – Strategic Business units – Life Cycle Costing – Objective Based Costing – Owners Value Added.

Unit – II

Strategic wage Management – Strategic supply chain Management – Internal cost & audit analysis – Strategic cost analysis.

Unit – III

Financial analysis of corporate restructuring – Restructuring plan – optimal business down sizing – Consolidation – Diversification – Merger – Amalgamation – Acquisition – Restructuring sick units – Financial Strategies of MNCs.

Unit – IV

Valuation – Valuation of business enterprise – Realisable value and Replacement value – Brand value – Brand’s life cycle – phase wise valuation.

Unit – V Financial Engineering – EVA Approach – ABC approach – Bench marking

earning expectation - Innovating and rising instruments – Final deployment strategies.

References1. G.P.Jhakotia, “ Strategic Financial Management”, Vikas, Delhi, 20012. C.Parkinson , J.Ogivile, “ Strategic Financial Management”, CIMA,19993. Levy and Sarnath-Capital Investment and Financing Decision-Prentice Hall4. S.K.Bansal, “Financial engineering”

AF 724 STRATEGIC COST MANAGEMENT (Credits 3)

Objectives

Note- The question paper should consist 60% theory and 40% problems questions.

46

1. To offer specialized knowledge on applying costing techniques in strategy formulation and implementation and to assess the effectiveness of strategic decisions.

2. To offer specialized knowledge on applying costing techniques in strategy formulation and implementation and to assess the effectiveness of strategic decisions.

Unit – I

Introduction- Cost management - Factors affecting cost management – Systems approach to cost management – cost management concepts – Activity based cost system – Activity cost behaviour.

Unit – II Activity and Strategic based costing and control – Steps in ABC systems –

Activity identification – Assigning costs to activities – Assigning secondary activity costs – Cost objectives & bills of activities – Activity rates and product costing – Activity based management – Activity based responsibility accounting – Activity based budgeting – Implementing activity based management.

Unit – III Strategic based costing – Strategic positioning – Value chain analysis – Life cycle

cost management – JIT management and purchasing and their effect on cost management.

Unit – IV

Strategic based control – Strategic based responsibility accounting – Balanced scope and linking measures to strategy – Strategy alignment – Tactical decision making – steps – Relevant cost & Revenues – Activity resource usage model.

Unit – VQuality cost management – Cost of quality – reporting quality costs – Quality cost information and decision making – Controlling quality costs – Productivity measurement and control – Environmental costs – Measurement and control.

References

1. Don. R. Hansen & Maryanne M. Mowen, “Cost Management – Accounting and Control”, Thomson Learning (Asia) Pvt Ltd, Singapore 2003.

Note- The question paper should consist 60% problems and 40% theory questions.

47

2. John. K. Shank and Vijay Govindarajan, “Strategic Cost Management”, The Free Press, New York.

3. Robert. S. Kaplan and David. P. Norton, “The Balanced Score Card. Translating Strategy into Action”, Harvard Business School Press 1996,Boston.

4. Raymond. J. Trotta, “Translating Strategy into Shareholder Value”, American Management Association, New York.

5. Publication of ICWAI on ABC and SCM. 6. Alles, Michael, “ Strategic Cost Management”, Courier Custom

Publishing. 7. Wilson, Richard M., “Strategic Cost Management”, Aldershot

Ashgate Publishers, 1997.8. Shank, John K, “Strategic Cost Management: The New Tool for

Competitive Advantage”, The Free Press.9. Blocher, “Cost Management: A Strategic Emphasis”,

Irwin/McGraw Hill, 1999.

AF 725 WORKING CAPITAL MANAGEMENT (Credits – 3)

Objectives

1. To impart in depth knowledge on short term funds management.2. To expose students to corporate practices in working capital management.

Unit – I

Working Capital Policy: Overall Considerations – importance of Working Capital Management – Concept of Working Capital – Risk and Return Trade off Financing Capital Requirements – issues in working capital policy – size of Working Capital Forecasting & Management of Working capital.

Unit – II

Cash Management: Importance – Factors influencing Cash Balance determining minimum cash balance – Cash Budgeting-Cash Control – Monitoring collections & disbursement – Cash Management Models.

Unit – III

Inventory Management – Need for inventories & importance of its Management – Techniques for Managing Inventory – Different Models – Reorder Point – pricing of raw materials & valuation of stock – Monitoring & control of inventories.

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Unit – IV

Receivables management: Credit policy – Credit evaluation credit granting decisions – control receivables – collection policy.

Unit – V

Financing Current Assets: Trade Credit – Short term Bank Finance – Commercial

Paper – Public deposits – Committees on Working Capital – Regulation of Bank

credit – Recommendation.

References

1. Bhattacharya, WCM – Strategies & Techniques, Prentice Hall of India Pvt. Ltd,2001.

2. Ramamoorthy, V.E., Working Capital Management, IFMR, Chennai3. V.K.Bhalla, “Working Capital Management”, Anmol Publishers, New Delhi,

19984. S.Srinivasan, “ Cash and Working capital management”, Vijay Nicole, 19995. Anita Shukla, “ Working capital management”, RBSA Publishers, 2002

AF 728 FINANCIAL MARKETS AND SERVICES (Credits -3)

Objectives

1. To impart knowledge on the characteristics and functions of financial markets and services.

2. To expose students to the contemporary developments in financial markets and services.

Unit – I

An overview of Financial Markets – Legal and Regulatory framework – Financial sector Reforms – SEBI – SCRA – Various segments of financial markets – Money markets – Structure – Characteristics – Players – instruments - Interest rates determination.


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Unit – IICapital Market – Structure – characteristics – primary, secondary markets –

Market intermediaries stock brokers, underwriters – Depositories- credit rating agencies

Unit – III

Stock market system – trading listing regulation of stock market operations - Market efficiency - NSE – OTCEI - ON line trading system – SEBI guidelines for capital issues – pricing – insider trading – investor protection.

Unit – IVDerivative markets – options and futures – Trading system – pricing derivatives –

Risk hedging through derivative – Derivative market in India – its regulation.

Unit – VFinancial services – Overview of Merchant Banking – Leasing, factoring,

securitization – Venture Capital financing, mutual funds/NBFCs.

References

1. M.Y Khan, “Financial Services”, TataMc. Graw Hill, 2001.2. Machiraju, “Indian Financial System”, Vikas Publishers, 19983. Mark Grinblatt, Sheridan Titman, “ Financial markets and corporate strategy”,

Tata Mc Grawe Hill, New Delhi, 20034. B.S.Bhatia, G.S.Bhatra, “ Management of Capital markets, financial services and

ihnstitutions”, Deep & Deep Publishers, 2000.5. Dr.S.Gurusamy, ‘Financial services and systems’, Vijay Nicole Imprint Pvt.

Ltd.20046. L. M. Bhole, Financial Institutions and Markets, Tata Mcgraw Hill, 2002.

AF 730 SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT(Credits -3)

Objectives

1. To provide knowledge on basics of investment management.2. To develop skill for investment analysis and portfolio building.

Unit – I

Nature and scope of investment management – investment objectives, constraints – factors – investment process – investment management and portfolio management - factors for investment analysis - impact of economic analysis - impact of industrial analysis role of capital markets.

Unit – II

Understanding the investment environment - sources of investment information - approaches of security analysis - market indicators - security price movements -

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fundamental analysis - technical-analysis - Dow theory - Random walk theory - efficient market hypothesis - various forms of market efficiency and their implications to security analysis-technical analysis Vs. efficient markets hypothesis - common stock analysis - economic analysis - economic indicators - industry analysis.

Unit – III

Company analysis components - non financial aspects - financial analysis - financial statement - analysis of prospectus - ratio analysis - EPS, UPS dividend yield - payment ratio - ROI, ROCI, Risk return - market risk - interest rate risk - purchasing power risk - business risk - financial risk - measurement of risk.

Unit – IV

Portfolio - portfolio management - portfolio theory - meaning and objectives, traditional and modern portfolio theory. Diversification - Markowiz's approach - portfolio management process-portfolio planning-portfolio analysis-portfolio selection -portfolio evaluation -portfolio revision- various steps involved in the development of portfolio.

Unit – V

Capital market theory - assumptions - risk, investors preference - capital asset pricing model (CAPM) - estimating Betas - significance of betas in portfolio theory - securities market line arbitrage pricing theory-options pricing model-put and call - valuation of various options - futures trading - hedging and forward contracts - Indian stock market and the institutional investors.

References

1 Fisher & Jordan, Security Analysis & Portfolio Management, Prentice Hall of India, 1999.

2 Elton, Edwin J & Gruber Martin J, Modern Portfolio Theory & Investment Analysis, Wiley & Sons, 1999.

3 Sidney Cottle, Graham & Dodd's Security Analysis, Tata Mcgraw Hill, 1989.4 J C Francis and S H Arclean, Portfolio Analysis, Prentice Hall of India.5 V.K. Bhalla, Investment Management, Sultan Chand,2001.6 Prasanna Chandra, Managing Investments, New Delhi, Tata Mcgraw Hill, 1999.

AF731 BANKING MANAGEMENT

Objectives


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To provide expertise in managing banking functions and to develop an understanding on the practices and problems of banking industry.

UNIT-1

Banking structure in India -banking functions and services -Foreign commercial banks- private commercial banks -capital adequacy. Negotiable Instruments Act -payment of cheques -protection to the paying banker -rights and duties of drawee -endorsement of cheques -bills of exchange -commercial bills -treasury bills -Deposit mix -Trends and growth of bank deposits-

UNIT- 2

Principles of lending -issues in lending -financial adequacy -assessing the borrower -project appraisal -structural and Infrastructural analysis- legal formalities -follow-up of loans -asset management companies -loan recovery tribunals -provisions of Revenue Recovery Act.

UNIT-3

Cash management at the branch level- head office level -factors determining cash reserve -cash retention limits operation in the call money market -RBI currency chest facilities -RBI and credit policy. SLR- CRR -RBI and credit planning.

UNIT-4

Investment management -priorities in allocation of bank funds -investment in government securities -maturity and yield -quality and diversification -profitability management -profit planning –profitability at the branch / regional/zonal/ corporate levels -efficiency ratios -growth ratios. UNIT- 5

Services to customers -funds remittance - DD , Mail transfer -telegraph / telex -ATMs -safe deposit lockers - credit cards -bank marketing .market research -market segmentation –Customers meetings -experience sharing -bank audit.

REFERENCES

1 Varshney, P.N., Banking Law & Practice, Sultan Chand, New Delhi, 1994.

2 S.N. Maheswari, Banking Law& Practice, Ludiana, Kalyani Publications, 1996.

3 Vasant Desai, Principles of Bank Management, Mumbai, Himalaya Publications, 1998.

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4 K. Subramanian, Banking Reforms in India, TMH, New Delhi, 1997.

5 Joseph Sinkey, Commercial Bank Financial Management, 6th Ed, Pearson Education (prentice Hall) 2002.

6 H.R. Machiraju, Modern Commercial Banking, Vikas, 2002.

AF 732 INSURANCE AND RISK MANAGEMENT

Objectives

To provide knowledge on how insurance can be used in business for risk mitigation and management.

UNIT-l

Risk and risk management process -risk identification- evaluation -risk management techniques, Insurance as a risk management technique-selecting and implementing risk management techniques.

UNIT-2

Commercial risk management applications -property -liability-commercial property insurance - different policies and contracts -business liability and risk management insurance -workers' compensation and risk financing.

UNIT-3

Personal risk management -applications -property -liability-risk management for auto owners - risk management for homeowners.

UNIT-4

Risk management applications-loss of life-loss of health -retirement planning anci tl.i11uities -employee benefits -financial and estate planning.

UNIT-5

Risk management environment -Insurance industry -functions and organisation of insurers - Government regulation of insurance sector- IRA -Privatisation of insurance business in India -changes in Insurance Act -Insurance intermediaries insurance products pricing, claim valuation -Foreign insurers in India.

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REFERENCES

1 James S.Trieschman, Sandra G.Gustavson, Robert E.Hoyt, Risk management and Insurance, Thomson Asia Pvt. Ltd., Singapore, 2002.

2 Insurance Act -Latest.

3 Arthur C Williams, Risk Management and Insurance, 8th Ed, McGraw Hill, 1998.

4 Anand Ganguly, Insurance Management; New Age International, 2002

AF733 BUSINESS FUTUROLOGY AND FORECASTING

ObjectivesTo provide knowledge and skill of forecasting Techniques that are applied in

Business functionUnit I

Defining futurology – Future scan – Perspective plan – Need and importance of Forecasting – what to Forecast? – Who uses Forecasts? Forecast accuracy – Forecasting approaches – Evaluation Techniques – Comparison of Forecasts.

Unit IIMethods of Forecasting – Statistical Forecasting – Survey Methods – Moving average – Exponential smoothing – Trend projection by Regression analysis Unit III Non Linear relationships – Time series problems – lagged variables – dummy variables opportunistic forecasting – Forecasting with input / output analysis. Chain ratio, Lead indicator methods.Unit IV

Financial Forecasting – Proforma–Statements – Percent of sales Forecasting; Proforma statements and financial planning – Sensitivity and simulation – Cashflow forecasts – Sustainable growth and proforma statements – Long range financial forecasting.

Unit VMarket share forecasting – forecasting for inventory control – Technology forecasting – Growth forecasting and environment management.Note: The question paper should consist 60% theory and 40% problem questions

REFERENCE

Chisnolm, Whitaker and Richard D Irwin, “Forecasting Methods”, Homewood, 1971.

J.Mahendar Reddy, Demand Forecasting Methods, Application and Cases,”

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Light and Life Publications, New Delhi, 1981.S A Abbasi, “Futurology” , Discovery Publishing House, Dec 1994.Thompson, Alan E, “Understanding Futurology – An Introduction to Futures Study” ,

David & Charles Pbth, 1979.Arab-Ogly, E., “In th Forecaster’s Maze (futurology), Moscow; Progress, 1975.Ferkiss, Victor C., “Futurology: Promise, Performance, Prospects, Beverly Hills Sage

Publications 1977.Dauten, Carl A., and Valentine, Lloyd M., “Business Cycles and Forecasting “ 5 th

Edtn, South –Western, 1978.Wood Douglas, Robert Fildes “Forecasting for business: methods and applications

London; New York Longman 1976.Adams, F. Gerard, “The Business Forecasting Revolution” , Oxford University Press

1986Compton, Joan, “Successful Business Forecasting”, McGraw-Hill School

Education Group

AF 734 CORPORATE LAWS Objectives

To provide an overview of contemporary legal environment of corporate units.To expose students on the regulation and the consequences of their violations.

Unit 1 SEBI Act ~ SEBI Regulations -corporate Governance clause 49A ~ Transparency & Disclosures

Unit 2 Competition Law -Important provisions - FEMA -Important provisions. Unit 3 Information Technology Act -Intellectual Property Rights -Patents Act -Copy Rights -Trade Marks and Merchandise Act.

Unit 4 Environment Protection ACI.

Unit 5 Consumer Protection Act- MRTP Act provisions relating to restrictive' frade Practices and Unfair Trade Practices.

References 1. Bare Acts

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2. Corporate Laws, Taxman,2001.

EXTRA DISCIPLINARY SUBJECTS

AF 729 CORPORATE ETHICS AND GOVERNANCE ( Credits-3)

Objectives

1. To develop an understanding among students on ethical issues in business and good governance practices.

2. To impart skills of analysis and capability of making business decisions.

Unit – I

Relevance of business ethics – Arguments for and against – Does ethics pay business values for 21st century ethics in Indian business.

Unit – II Corporate Governance – meaning scope – transparency - Disclosures – Shareholders welfare vs. stakeholders approach.

Unit – III Board of directors – role, duties, responsibilities – Independent Directors – Executive and compensation – agency problem - Agency costs – stock option plan. Unit – IV

SEBI and corporate governance – Clause 49 A of SEBI listing Agreement – governance committees – Audit committees Shareholders grievances committee investor protection - Management discussion analysis – shareholders information - Disclosure requirements.

Unit – V Role of accountants and auditors – accountability – professional Codes & values –

shareholders activitism .

References1. R.C.Sekhar -Ethical Choices in Business-Response Books,2002.2. Corporate Governance and business Ethics by All India Management

Association- Excell Books.3. William H. Shaw ,Business Ethics–Thomson Publications.4. N. Balasubramanyan ,”Corporate boards and Governance -Sterling publishers.

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5. Referencer on corporate governance and directors duties and responsibilities-publication of Institute of Company Secretaries.

6. Neville Bain &David Band , “Winning Ways through corporate governance” -Macmillan publishers,.7. Nareshchandra committee report published in Charted secretary ,feb 2003-

Vl.33,No.2.8. SEBI report on corporate governance published in Economic Developments in

India , vol:20,1999.9. John Harper, “ Chairing the Board” ,Kogan press.

AF735 - PERSONAL INVESTMENT AND TAX PLANNING

Unit-I Propensity to Save –Need for saving –Savings and Investment -Distinction

Unit-II Principles of Investing – Different Investment options- Merits and limitations

Unit-III Portfolio concept –Risk-Diversification- Proper Mix of Investment and savings –concept of Mutual Fund – Systematic Investment Plan (SIP)

Unit-IV Tax Planning – Various deductions and exemptions –Need for PAN

Unit-V Investor’s Protection- Buyers Beware Grievances Redressal - Role of Regularity Authorities –SEBI, RBI,IRDA, Ombudsman-.

Reference Books:

1. Tax Planning – issues ideas, innovations

S. Rajaratnam, Bharat Law Publication 4th EditionB.V. Venkataramaiah

2. Law of Investment and SecuritiesDr. S.R. Myneni Asia Law House , Hydrabad.

3. Investment Analysis and Behaviour

Mark HirscheyDohn Nofsinger The Mc Graw – Hill Companies.

4. Investment Banking concepts, Analyses and cases.Pratap G. Subramanyam

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3. M.Com. DEGREE COURSE IN CORPORATE SECRETARYSHIPSYLLABUS

(w.e.f..2008-2009)

OBJECTIVES FOR THE SECOND YEAR:

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The second year Core Subjects for third and fourth Semester are aiming at providing a comprehensive and advanced knowledge about Indirect Tax laws, Research Analysis, various advanced level Accounting for Management, best Secretarial & Auditing practices and Financial Management. The Strategic Corporate Management, Corporate Governance & its Restructuring and International Business practices are the elective subjects that emphasize upon enhancing the level of their understanding to lead pragmatic approach. Besides Practical Banking as extra-disciplinary subject to enhance student’s knowledge on practical working at and by banks, further fact finding Project Work had been included to encourage their creative thinking and to develop their talents in solving cases and problems.

SECOND YEAR - III SEMESTER

CORE PAPER XI - INDIRECT TAX LAWS

OBJECTIVE:

To provide an extensive knowledge relating to Central Excise, Service Tax, Customs and

Sales Tax Laws.

Knowledge: Working Level UNIT - I Indirect Taxes – An Introduction:

Special feature of Indirect Tax levies – Contribution to Government Revenues - Role of Indirect Taxation – Merits and Demerits of Indirect Taxation – Reforms in Indirect Taxation.

UNIT - IICentral Excise Laws:

Meaning of Central Excise – Nature and Levy of Excise Duty – Bases of Excise Duty – Kinds of Excise Duty – Administrative set up of Excise Department – Central Excise Tariff Act 1985 – Manufacture and Manufacturer – Excisable Goods – Classification in Excise.

Valuation of Excisable Goods – Essential – Excise Duty based on MRP – Central Excise Valuation Rules 2000 – Registration – Procedure for Registration – Amendments to Certificate of Registration.Clearance of Excisable Goods – Set off Duties – Input Duty Relief Schemes – VAT, MODVAT and CENVAT – Tax Planning in Central Excise.

UNIT - IIIService Tax

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Levy, taxable Services – Law and procedures including its applicability to Company Secretaries in Practices and Management Services.

UNIT - IVThe Customs Laws

Levy and Collection of Customs Duty – Type of Customs Duty – Prohibition of Importation and Exportation of Goods – Special Provision for Detection and Prevention of Import and Export.

Valuation of goods under Customs Act – Clearance of Import and Export Goods – Warehousing of Goods – Customs Duty Drawback – Search, Seizure, Arrest, and Confiscation of Goods – Tax Planning in Customs.

UNIT - VValue Added Tax

Backdrop for State-Level VAT in India - Taxonomy of VAT - Input tax credit, tax invoices - Small dealers and composition scheme - VAT procedures - VAT in relation to incentive schemes, works contract, lease transactions and hire purchase transactions - VAT and Central Sales Tax

RECOMMENDED BOOKS:Prof.N.S.Govindan – Indirect Taxes made Easy – Sitaraman & Co Publications, Chennai

Dr.V.Balachandran, 2005 – Indirect Taxation – 10th Edition, Sultan Chand & Sons

Dr.Sanjeev Kumar – Systematic Approach to Indirect Taxes – Bharathi Students list of Publications.

V.S.Datey – Indirect Taxes – Taxmann Publications, New Delhi

Bhatnagar S.P. – Customs Law and Procedures – Centax Publications New Delhi.

WEB ADDRESS:www.legalserviceindia.comwww.indiacorporateadvisor.comwww.indirecttax.indlaw.comwww.dateyvs.com

CORE PAPER XII - RESEARCH METHODOLDGY

OBJECTIVE:

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http://www.dateyvs.com/

http://www.indirecttax.indlaw.com/

http://www.indiacorporateadvisor.com/

http://www.legalserviceindia.com/

To acquire knowledge with regard to research methods and reporting.

Knowledge: Working Level UNIT - I RESEARCH:

Meaning and Significance of Research - Objectives - Types - Research Process - common problems encountered in Research - Ethics in Research - Research problem - Meaning selection and formulation - techniques involved in defining a problem. UNIT - II RESERCH DESIGN:

Meaning and need for Research Design - Feature of a good Design - Different Research Design. DATA COLLECTION:

Methods - Primary and Secondary data - Observation - Interviews - Questionnaire- Construction of a Questionnaire. SCALING:

Meaning - Important scaling techniques - Multidimensional Scaling UNIT – IIIHYPOTHESIS

Meaning - types - sources of Hypothesis - Testing of Hypothesis - errors in testing - Limitations in the testing of Hypothesis.

SAMPLING

Fundamentals - types - Sampling errors and data collection errors - Sample sizes and its distribution - Testing the appropriateness of a sample.

UNIT – IV STATISTICAL TESTS

Parametric tests - Tests of small and large sample - T test, Z test, Chi Square test - Analysis of Variance - One way ANOVA and two ways ANOVA.

UNIT - V

REPORT WRITING

Types of Reports - contents, features of good Reports - Steps in writing a Report.

RECOMMENDED BOOKS

Gupta.S - Research Methodology & Statistical Techniques

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Paneerselvam - Research Methodology - Prentice Hall of India

Krishnaswamy - Research Methodology - Pearson Education India

Gopal Lal Jain - Research Methodology - methods, tools & techniques - Tamilnadu Book House

Harouneh A.B.E.M - Research Methodology - Tamilnadu Book House

WEB ADDRESS:

www.socialpsychology.org

CORE PAPER - XIII

ADVANCED COST AND MANAGEMENT ACCOUNTING

OBJECTIVE:

To provide an in–depth knowledge of the techniques and methods of Cost and Management accounting relevant to Corporate administration.

Knowledge: Expert Level

UNIT – IIntroduction – Objectives of Costing System – Cost Concepts and Cost

Classification – Establishing a Costing System – Management Accounting – Nature and scope, tools and techniques of Management Accounting – Differences between Cost, Financial and Management Accounting.

UNIT – IIMethods of Costing – Output or Unit Costing – Job and Batch Costing, Operating

Costing, Operation Costing, Contract Costing, Process Costing – Treatment of by-products & joint-products – Reconciliation of Cost and Financial Accounts.

UNIT – IIIMarginal Costing and Break–Even Analysis – Preparation of Break– Even Charts

– Profit–Volume Graph – Practical application of Profit Volume Ratio – Standard Costing and Variance Analysis – Material, Labour, Overhead and Sales Variances.

UNIT – IVAccounting Ratios – Classification – Computation – Advantage and limitations –

Fund Flow and Cash Flow analysis – Preparation and usefulness.

UNIT – V

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Budget and Budgetary Control – Classification and Preparation of Budgets – Capital Budgeting techniques and appraisal.

FIELD WORK:To visit a company and to study the budget procedure followed by it. An

assignment to be submitted based on the visit.

To visit a company/industry and study the procedure for costing adopted by it, assignment to be submitted based on the visit.

RECOMMENDED BOOKS:

Gupta Shashi.K – Cost and Management Accounting – Kalyani Publishers.

Jain S.P. & Narang K.L.Cost and Management Accounting – Kalyani Publishers.

Dr S.N. Maheswari – Cost & Management Accounting – Sultan Chand & Sons.

S.P.Iyengar – Cost & Management Accounting – Sultan Chand & Sons.

William Son - Cost & Management Accounting – Prentice Hall of India.

WEB ADDRESS:

www.iimcal.sc.inwww.futureaccountant.com

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http://www.iimcal.sc.in/

ELECTIVES III - PAPER XIV

[Note: Choose any one of the following as Paper XIV

- CORPORATE RESTRUCTURING LAW AND PRACTICE(OR)

- STRATEGIC CORPORATE MANAGEMENT

CORPORATE RESTRUCTURING LAW AND PRACTICE

OBJECTIVE:

To acquaint the students with all aspects and intricacies of law and practical issues affecting and arising out of corporate restructuring.

Knowledge: Working Level

UNIT - I

INTRODUCTION

Meaning of Corporate Restructuring - Needs, Scope and Modes of Restructuring - Global and National Scenario.

STRATEGIES Strategic Planning- competitive advantage and core competence - Strategic Formulation- routes for executive strategy - start up, Mergers, Acquisition, Takeover, Disinvestment and Strategic Alliances.

UNIT – II

Mergers & Amalgamations

Concept, Need & Reasons – Legal Aspects – Procedural Aspects relating to commencing of meetings and presentations of petitions include documentations.

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UNIT – III

Takeovers

Meaning & Concept – Types of Takeovers – Legal Aspects – Securities & Exchange Board of India Takeover Regulations – Procedural Aspects – Economic Aspects – Financial Aspects – Payment of Consideration – Bailout Takeovers – Takeover of Sick-Units.

UNIT – IV

Corporate Demergers/Splits & Divisions

Difference between Demergers and Reconstructions - Modes of Demerger – By Agreement, under scheme of arrangement, by Voluntary Winding Up – Tax Aspects – Tax reliefs – Indian Scenario – Reverse Mergers.

UNIT – V

Financial Restructuring

Buy back of shares – Concept and necessity – Securities and Exchange Board of India Guidelines – Government Guidelines – Procedure and Practice of buyback of shares.

RECOMMENDED BOOKS:

ICSI Study Material – Corporate Restructuring Laws & Practice

Fred Westernt, Kwang Schung & Susan E.Hoag – Merger, Restructuring & Corporate Control

Verma J.C – Corporate Mergers, Amalgamations and Takeovers.

Brojendranath Banerjee – Company Takeover

WEB ADDRESS:

www.indiacorporateadvisor.comwww.legalserviceindia.com

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http://www.legalserviceindia.com/

http://www.indiacorporateadvisor.com/

STRATEGIC CORPORATE MANAGEMENT

Level of Knowledge: Working Knowledge

Objectives:

To develop the basic understanding of the students about the concepts, techniques and processes relating to Strategic Management in Corporate Sector.

UNIT I

Introduction to Strategic ManagementConcept, Nature and Scope of Strategic Management – its Role, Functions and Process in globally, competitive and knowledge-based Environment.

UNIT II

Environmental Scanning and Internal Appraisal

(a) Identification of external variables - economic, technological, legal, political, socio-cultural and, global - industry appraisal analysis and forecasting - synthesis of external factors.

(b) Internal scanning of the firm;

(c) Tools and techniques of strategic management – SWOT analysis - situational analysis - Gap analysis - impact analysis - value chain analysis - business process re-engineering.

UNIT III

Planning & Formulation

Formulation of Corporate vision, mission, goals and objectives - developing strategic alternatives - evaluations of alternatives – selection of best alternative - strategic planning vis-à-vis tactical planning - Strategic models for optimal decision–making.

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UNIT IV

Implementation, Control and ReviewStrategy implementation - developing programs, budgets and procedures - strategic control - managing strategic changes – Review by Performance Evaluation - criteria and challenges

UNIT V

Risk Management & Management Information System

Meaning, objectives and significance of Risk Management - types of risks - measuring the trade-off between risk and return - control and management of business risks – Concept, elements and structure of MIS - approaches of MIS development - pre-requisites of an effective MIS - Enterprise Resource Planning (ERP)

RECOMMENDED BOOKS:

ICSI Study Material – Strategic Management, Alliances & International Trade

The Blackwell Handbook of Strategic Management - Edited by: Michael Hitt (Texas A & M University), R.EDWARD FREEMAN (University of Virginia) and JEFF HARRISON

Strategic Management - Graham S. Fane, Capilano College

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EXTRA DISCIPLINARY

PAPER XV - PRACTICAL BANKING


OBJECTIVE:

To provide an in-depth knowledge of banking Theory and Legal Practices.

UNIT - I

Banking Regulation Act 1949 - Definition of Banking - Licensing of Banking Companies - Management of Banking companies - Nature of Central Bank - Organization and Management of Central Bank - Functions of central Bank.

UNIT - II

Commercial Banks - Services rendered by banks - definition of a customer - General relationship between a banker and a customer - Type of Bank accounts - Fixed Deposit account - Recurring Deposit or Cumulative Deposit - Opening of Current account and savings account - Facility of Nomination - Legal status of Nominee - Closing of Bank account.

UNIT – III

Negotiable Instruments - Definition - Features - types of Negotiable Instruments - Definition of Promissory Note, Bills of Exchange Cheques - Features - special type customers - Minor, Married woman, Partnership, Joint Stock Company and Trust.

UNIT - IV

Crossing of cheques - Payment of Cheques - precautions to the paying banker - when a banker can refuse payment - collection of cheques - Statutory Protection to the collecting banker (Sec 131).

UNIT - V

Banking services: Internet Banking - ATM - credit card - Debit card - Personal Identification Number (PIN) - Electronic Fund Transfer - Electronic Clearing system (ECS).

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FIELD WORK

1. Visit a bank and find out the procedure relating to electronic fund transfer.

2. Visit a bank and find out the various types of deposits accepted by a bank.

3. Vist a bank and learn the various features of E- Banking

BOOKS RECOMMENED:

H.P.Sheldon - Banking Theory and Practice

K.C.Sherlekhar & Leshmy Sherlekhar Banking Theory and Practice, 19th Edition - Vikas publishing House Pvt Ltd.

M.C. Vaish Monetary theory - 15th Vikas - publishing House Pvt Ltd.

Kumar - Banking Law and Practice - Tamil Nadu Book House.

K.P.M. Sundharam & P.N. Varshney - Banking Theory Law & Practice.

SECOND YEAR - IV SEMESTER

CORE PAPER – XVI

SECRETARIAL MANAGEMENT AND SYSTEM AUDIT


OBJECTIVE: To develop knowledge and insight to conduct secretarial / securities audit, management audit and system audit.

UNIT - I

COMPANY SECRECTARY IN PRACTICE: Practicing Company Secretary – requirements – various recognitions Secured – advisory services rendered – areas of practice – challenges before the Profession – Professional Standards and Code of Conduct – exploring new horizons.

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SECRETARIAL AUDIT:

Need, objective and scope of Secretarial Audit – Secretarial Audit Process – Periodicity and format of Secretarial Audit Report – appointment, duties and power of Secretarial Auditor – check list / worksheet for Secretarial Audit - various corporate laws and covenants of loan agreements entered into with Financial Institutions.

COMPLIANCE CERTIFICATE:

Concept and need – appraisal of Secretarial Compliances – specimen Compliances Certificate.

UNIT - II

SEARCH / STATUS REPORTS:

Preparations of search and status reports for register of companies records for Banks and financial institutions – scope and importance – verification of documents relating to Charges – requirement of various Financial Institutions and other Corporate Lenders – Due Diligence report.

UNIT - III

SECURITARIAL AUDIT Meaning need and scope – ensuring proper compliance of provision relating to issue and transfer of securities – preventing fraudulent and unfair trade practice including Securities and Exchange Board of India Regulations framed thereon – protecting the interest of Investors.

UNIT IV:

MANAGEMENT AUDIT:

Meaning nature and scope – principles and fundamentals of Management Audit – audit of Management methods and performance – Organizational needs for Management Audit.

COST AUDIT: Nature, objectives and scope – Cost Audit distinguish from Financial Audit, Management Audit – Cost Audit as an aid to Management, Shareholders and other external agencies and public – cost audit report.

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UNIT - V

SYSTEMS AUDIT:

Nature, significance and scope of System Audit – steps involved in conducting Systems Audit – system audit of computerized secretarial functions – documentation standards, policies and procedures – audit approach.

RECOMMENDED BOOKS:

ICSI study material – Secretarial and Management Audit.

Changing pattern of Corporate Management, Sen Gupta N.K - Vikas Publishing House Pvt Ltd, New Delhi.

Cost and Management Audit – Vashist and Saxena

Secretarial, Securities and Management Audit, Dr. V.Balachandran and Dr. K.S.Ravichandran, Bharat Law House, New Delhi

WEB ADDRESS:

www.manupatra.com

CORE PAPER - XVII

FINANCIAL MANAGEMENT

Level of Knowledge: Expert Knowledge

Objectives:

To provide conceptual clarity about the management tools and techniques used in financial planning, analysis, control and decision making in order to have sound knowledge about Financial Management, Cost of capital, Capital Structure and Working capital and its implications.

UNIT - I

Meaning, Importance and objectives of Financial Management - Time Value of Money - Conflicts in profit versus Maximisation Principle - Functions of Chief financial officer.

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UNIT - IIManagement of Working Capital, Cash and marketable Securities Management;

Treasury Management, Receivables Management, Inventory Management, Financing of Working Capital.

UNIT - IIIInvestments decisions - Capital budgeting Techniques for evaluation like pay

bank Method, accounting rate of return, Internal rate of return, Net present value and profitablity index - simple problems; Relationship between risk and return.

UNIT - IVFinancing decisions: Cost of Capital; cost of different sources of finance weighted

average cost of capital; Marginal cost of capital; Concepts of operating and financial leverage, Capital Structure patterens: Desigining optimum capital structure; Constraints: various capital structure theories; Different sources of finance Long. Medium and short term finance.

UNIT - V Dividend policy: Determinate - Constraints of dividend policy - dividend theories

- legal finance work - Dividend practice in India. Merchant banking, Venture Capital mutual funds, leasing and factorising.

RECOMMENDED BOOKS:

Das K.R.Bhattacharya, P.K.Sharma, R.K.Gupta S.K., 2001 – Corporate Finance Management, 2nd Edition, Kalyani Publishers.

I.M.Pandey – Financial Management 9th Edition (with CD) New Edition – Vikas Publishing House Limited.

A.K.Choudhary – Corporate Finance – Tamilnadu Book House

P.Periasamy – Vijay Nicole – Financial Management Principles and Practices

S.N.Maheswari, 2005 – Elements of Financial Management, 9 th Revised Edition, Sultan Chand & Sons.

WEB ADDRESS:

www.indiainfoline.com

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ELECTIVES IV - PAPER XVIII

[Note: Choose any one of the following as Paper XVIII

- CORPORATE GOVERNANCE AND BUSINESS ETHICS (OR)

- INTERNATIONAL BUSINESS POLICIES AND PROCEDURES

CORPORATE GOVERNANCE AND BUSINESS ETHICS

Level of knowledge: Expert Knowledge

Objective: To provide knowledge on global development and bestpractices in the corporate world.

UNIT - IEvolution of Corporate Governance – its Concept - principles and development -

An analysis of legislative framework of corporate governance in various countries such as UK, USA, India.UNIT - II

Management structure for corporate governance – Board structure - building responsive boards, issue and challenges - effectiveness of Board, board committees and their functioning in particular audit committee, legal compliance committee and Stakeholders’ relationship committee - appraisal of Board performance, transparency and disclosure - internal control system and risk management.

UNIT – III

Corporate communication - art and craft of investors relations - shareholders activism, investor protection and changing role of Institutional Investors - Corporate Social Responsibility and good corporate citizenship.

UNIT - IV

Various corporate governance forums - Common Wealth Association for Corporate Governance (CACG), Organization for Economic Cooperation Development (OECD), International Corporate Governance Network (ICGN), National Foundation for Corporate Governance (NFCG), etc.

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UNIT – V

Genesis, significance and scope of Business Ethics - Ethical principles in business – codes and innovations - Concept of the stakeholders’ organization - Challenges of business ethics and corporate leadership.

RECOMMENDED BOOKS:

Study Material on Governance, Business Ethics and Sustainability issued by Institute of Company Secretaries of India.

Corporate Governance and Sustainability, Challenges for Theory and Practice - Edited by Suzanne Benn, Dexter Dunphy

Corporate Governance, Financial Responsibility, Ethics and Controls by Erik Banks

Corporate Governance - by John L Colley

INTERNATIONAL BUSINESS POLICIES AND PROCEDURES

Level of knowledge: Expert Knowledge

OBJECTIVES:

To provide specialized knowledge in international trade with particular emphasis on World Trade Organization, foreign collaboration and joint venture and international commercial arbitration.

UNIT – IInternational Trade and Trading Blocks

Theory and policy – institutionalsation of International Trade – Pre– General Agreement on Tariff and Trade (GATT) scenario – General Agreement on Tariff and Trade and International Trade – Establishment of World Trade Organisation (WTO).

UNIT – IIWorld Trade Organisation (WTO)

Basic principles of WTO and GATT – Their functions and areas of operations – Various Agreements under WTO

Anti – Dumping DutiesWTO provisions on Anti dumping – Anti dumping laws – Anti dumping Duties –

Regulatory framework, Procedure and Developments therein

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http://books.google.co.in/books?id=WnK2o1GvEt0C&dq=authors+books+corporate+governance+ethics&pg=PP1&ots=McbnksMq44&source=citation&sig=ZdXjnJTAsHjDeMa_WSHXW1x43-I&hl=en&sa=X&oi=book_result&resnum=11&ct=result

http://books.global-investor.com/pages/newSearch.htm?ginPtrCode=00000&PageSize=20&BookAuthor=Erik%20Banks

http://books.global-investor.com/pages/newSearch.htm?ginPtrCode=00000&PageSize=20&BookAuthor=Erik%20Banks

Subsidies and Countervailing Duties

WTO Provisions on Subsidies and Countervailing Duties and Emerging trends.

UNIT – III

Foreign Collaboration and Joint Ventures

Industrial policy and Foreign Direct Investment – Kinds of Collaboration and Joint Ventures – Negotiating Foreign Collaboration/Joint Venture – Drafting of agreement – Restrictive clauses in the Foreign Collaboration/Joint Venture Agreements – Indian Joint Ventures abroad.

UNIT – IV Export – Import Policy and Procedure

Main features, framework – Export Import Performance of the country – Standard Input output and Value Addition Norms – Export Promotion Schemes – Special Economic Zones – Export Oriented units / Export Processing Zone – Electronic Hardware Technology Park – Deemed Export – Export Houses Trading Houses etc., - Export Promotion Councils and Organizations etc – Import and Export Procedures and Documentation – Import – Free Importability – Actual user condition, Second hand goods Export of gifts, Import on export basis, Import of used machinery/equipment etc.

UNIT – V

Settlement of Disputes under World Trade Organisation

Dispute Settlement under World Trade Organisation – Rules, Regulations and Procedure relating to settlement of disputes under world Trade Organisation.

RECOMMENDED BOOKS:

Dr.M.B.Rao, Manjula Guru – WTO & International Trade - 2nd Edition – Vikas Publishing House Pvt.Ltd.

D.S.Asora – International Business – Tamil Nadu Book House.

V.D.Dudeja - International Business Environment – Tamil Nadu Book House.

Justin Paul - International Business – 2nd Edition – Prentice Hall of India.

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PAPER XIX - PROJECT REPORT AND VIVA VOCE

M.Com (Corporate Secretaryship) had been introduced with the unique pattern of course content to culminate practical learning through undergoing training in corporate bodies. To acquaint with spontaneous lead to compare and contrast theoretical as well as practical oriented interpretation of the various managerial and secretarial aspects of business in general, each student should undergo training as well as learning by practice under the supervision of human resource personnel in the respective organization.

The student can select their topics from fields like Marketing, Organizational behavior, Finance, Human Resource Management etc., The report should include field studies, surveys, interpretations, planning and design of an improved and integrated management systems, presented in a comprehensive manner with recommendation for solution based on scientifically worked out data.

The duration of the training shall be for a period of not less than 6 weeks/45 days during the II year. The training shall broadly give an exposure to identify a problem of current interest in the area of Corporate Management.

The contents of the Report may include the following:

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Chapter I – Introduction This chapter includes:

Nature and Importance of the study Statement of the current problem Objectives of the study Scope and Limitations of the study Methodology used for the study

i) Data collection ii) Statistical Techniques used

Chapterisation

Paper XXI: - Project report and Viva Voce is Compulsory.

Chapter II – Profile of the Company This chapter consists of:

History and Evolution, Incorporation. Organisation Chart, Departmentation. Office Layout and Management. Indicators of Growth.

Chapter III – Practical Exposure during the course of training This chapter exerts:

Learning by practice with regard to relationship between classroom learning and learning at work place.

Extent of self-development after training.

Chapter IV – Review of LiteratureThis Chapter deals with:

Conceptualization of the subject matter selected for study. Conclusion derived by the previous studies related to the subject matter

selected.

Chapter V – Analysis and InterpretationThis chapter contains:

The results secured from the statistical analysis, implying the relationship between the variables and the subject matter studied.

Interpretation of the inferences obtained.

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Chapter VI – Summary and Conclusion This chapter portrays:

Gist of the preceding five chapters, findings and conclusions.

The Report shall consist of 70 to 80 printed pages excluding the pages containing the Tables, Figures, Charts, Bibliography and Appendices.

A candidate failing to secure the minimum for a pass (50%) shall be required to resubmit this report to the department later.

The project report evaluation and Viva Voce examinations of M.Com Corporate Secretaryship should be carried out jointly by both internal and external examiners at the respective college itself from the academic year 2007 – 2008. The project report shall be retained by the Department and mark list alone be sent to the University.

Project Report – 160 marks (120 by External Examiner & 40 marks for Continuous Internal Assessment)

Viva–Voce – 40 marks (by the External Examiner only)

So Total 200 marks jointly by Internal & External Examiner.

A.C.F.2009

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MASTER OF COMMERCE (M · Web view4 K. Subramanian, Banking Reforms in India, TMH, New Delhi, 1997. 5 Joseph Sinkey, Commercial Bank Financial Management, 6th Ed, Pearson Education

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