SABARMATIUNIVERSITY

(Formerly,CalorxTeachers’University))
MasterofCommerce

Sabarmati university(Formerly,CalorxTeachers’ University)wasestablishedin2009 witha

Strongcommitment towardsexcellence inresearchandinnovative practicesin higher
education. SabarmatiUniversityisaStatePrivateUniversitywith dualmode, establishedby
State Legislature ofGujaratAct No.8ofyear2009.The coreofthe Universityisanincessant
quest for diversityofpracticesandcreatingscholarswith global standards andskills.
MasterofCommercehas been developedwithaviewtomoveaway from theoretical
discoursesand lectures,thestudents will berequiredtobeengaged invarious kindsof
learningexperiences.Everysubject intheM.Com Programmeprovidesspecific
engagements.
Eligibility: Candidates musthave passed Higher Secondary / Sr. Secondary
orequivalent examination froma recognized board.

AdmissionCriteria: MeritBasis.

Duration: 2 years (4 Semesters)

Pedagogy:(Partial list)

ActionResearch ●PeerTeaching
Educational Visit ●Seminars, Lab
work
FaceToFaceWithAchievers ●Industrial training
Mentoring ●Celebration
,CommunityService
Video Recording &Feedback ●SummerInternship

Courseata glance
 MASTERS INCOMMERCE

INTRODUCTION:

MasterofCommerce isapostgraduateCourse.SyllabusofM.Com.isincludesa
comprehensiveandthoroughstudy ofCommerceasadisciplineatanadvanced level.
thepostgraduatedegreecoursegenerally coversthe studyofprinciplesof
financialeconomics,financialmanagement, marketingtheory,management
accounting,service marketing comparative economic systems, money and
bankingsystems,international economics,applied econometrics,quantitative
analyticalmethodsetc.

SCOPE:

ThejobopportunitiesafterM.Com areinplenty.Theycanoptforajobinthe
privatesectororin thegovernmentsectorasper theconvenienceand interestof the
candidate.Banking sectorhas proved to be one of the bestareaswherethe
candidatecanexhibittheirtalents.StatisticalfieldalsosuitsM.Com graduates after
theirhigher studies. They canalso choose a career as a faculty in universities
orreputedcolleges. Many multinationalcompanies preferM.Com
graduateswithhigher studiesas they possessmultitalents.Their pay isalsohigh
compared tootherprofessionals.Lotsofopportunities arealso availablein
foreigncountriesforcandidateswhowishtobuildtheir career abroad.

ThosecandidateswhowishtodohigherstudiesafterM.Comneedtohavea clear
understandingaboutthehigherstudy optionsavailable.Thecandidatescan
selecttheareabasedontheability andinterest.Doctoralprogramsneedstrong
determinationfrom thepart ofthecandidates.Fellowshipprogramsand certificate
coursesarealsoavailable.
 APPROACHES:

Allthe paperswillhave itsownuniquenessandisdeliveredinslightly different ways

dependingupon their aims and structure. However, ingeneral, core
courseswillconsistofamixtureoflectures, seminarsand bothwrittenandoral
presentations.Pedagogy ismoreorientatedtowardspracticalexperienceandon
guided self learningratherthanrelyingonlecture presentations. Studentsare
expectedtoberegular&vigilanttogainfullyfrom theparticipatory teaching and
learningatmosphere inthe campus.

Masters inCommerceis basedonChoiceBasedCredit System(CBCS), comprises

of96Credits(80credits of Corecourses&16creditsofOptional
Courses)spreadovera period oftwoyears(FourSemesters).
Semester-I
S.N Course Credit

MCOMFE-101 FinancialEconomics 4

MCOMFM-102 FinancialManagement 4
MCOMMM-103 MarketingManagement 4
MCOMBR-104 BusinessResearchMethods 4
MCOMFM-105 FinancialMarkets 4
TotalCredit 20

Semester-II
S.N Cours Credit
e
MCOMAM-201 Accounting For Managers 4
MCOMFS-202 Financial Services 4
MCOMSM-203 Strategic Management 4
MCOMIB-204 International Business 4
MCOMFA-205 A-Advanced Financial Accounting 4
B-ProbabilityTheoryAnd
ProbabilityDistributions
C-ConsumerBehavior
MCOMCA-206 A:CostAccounting 4
B–StatisticalInference
C–MarketingResearch
TotalCredit 24
Semester-III
S.N Course Credit
MCOMIV-301 Investment Management 4
MCOMTP-302 Tax Planning And Management 4
MCOMEB-303 4
Economic Regulation & Business Control
MCOMSM-304 A–Management Accounting 4
B–Service Marketing
C–Applied Econometrics
D–E-Business
MCOMCF-305 A/B/C – Corporate Financial 4
Reporting
D–International Business Procedures
MCOMCB-306 A/B/C–Corporate Governance 4
And Business Ethics
D-Exim &Logistics Management
Total Credit 24

Semester-IV
S.N Cour Credit
se
MCOMOP-401 Operational Research 4

MCOMRM-402 Risk Management 4

MCOMIF-403 International Finance 4
A–International Accounting 4
MCOMIA-404
B– International Marketing
C– Applied Multivariate Techniques
A/B/C–Strategic Financial Management 4
MCOMEP-405
DExport-Import Policies& Procedures
MCOMIT-406 Industrial Training and Workshop 4
Total Credit 24
 M.Com.SEM-I
MCOM201 - FINANCIAL ECONOMICS
(04Credits)
Unit–1Introduction:
A.Introduction, history,ScopeandbasicConceptsoffinancialeconomicsfinance,
financialeconomics, Characteristicsoffinancialtransaction–relevance of time
andspace,riskandrewardrelationship.
B.Characteristicsoffinancialinstruments maintypesoffinancialinstruments–
definitional introduction,Composition ofandcharacteristics offinancial
markets.
C.Basic financialcalculations: Compounding, Present Value and discounting,
Ratesofreturn, presentvalue ofreturns,Annuities, their presentandfuture
values,return, presentvalueofreturns, Annuities, their presentandfuture values.
D.Volatilityandits measurement,Basicideaof risk measurement.
Unit–2InteresRates:
A.Meaning and types–system–fixed and flexible, regulated/administered and
markets determined, types onthe basisof timeparameter
B.Theoriesofdeterminationofinterestrates–Keynesianandmonetarist,interest
ratesandinflations rates
C.Termstructure of interestrates,yieldcurve,riskfree rates
D.Methodsof charginginterestrates,byBanksand other financialinstitutions.
Unit-3ValuationofFinancialAssets:
A.Principlesof marketvaluations.Arbitrage andthe lawof oneprice.
B.Accountingmeasuresof value.
C.Roleofinformationinmarketvaluation–efficientmarkethypothesis,the
lemonsproblem, valuationsunderasymmetric information adverse
selection.
D.Riskandmarketvaluation,basic idea of Capital AssetPricingmodel.
Unit-4PricingOf Derivatives:
A.Basicideaof derivatives
B.Pricing theoriesof futures
C.Pricingofoptionsandcontingentclaims,BinomialmethodandBlackScholes
model.
D.Valuationof warrants& rights.
References:
1. V.A. Avadhani(2000),
“FinancialEconomics, TheoryandPractice”, Himalaya Publications.
2.ZviBodie,RobertC.Merton,Davidc.Cleeton(2012),“FinancialEconomics”
Pearson Education.
3.V.A.Avadhani(2000) “FinancialEconomicsTheoryandPractice”.
4.NishantK.Shukla(2008),“Financial EconomicsText&Cases”Cyber Tech.
5.L.M.Bhole (2009),“FinancialInstitutions +Mavhels”, Tata McGraw Hill.
6.RobertA.Strong(2004),“Derivatives”, ThomsonPress.
 M.Com.SEM-I
MCOM202 - FINANCIAL MANAGEMENT
(04Credits)
Unit-1: Financial Management Overview:
A.Evolution
B.Objectives/Goals
C.Functions andScope
D.EmergingRoleof theFinancialManager
Unit-2: Valuation Conceptsin Financial Decisions:
A.TimeValueof Money–CompoundValue,Future Values,PresentValue.
B.Risk andReturns–Theory, Evidence andApplication.
C.Valuationof Securities
Unit-3: Investment Decisions:
A.LongTermInvestment: Techniques of Capital Budgeting
B.Short TermInvestment: WorkingCapitalManagement
Unit-4: Financingand Dividend Decisions:
A.Costof Capital, AnalysisOfLeverages, Capital Structure Theories
B.Classificationof Dividend Policies, Dividend Theories
C.LongTermSources of finance
References:
1.Prasanna Chandra (2011),FinancialManagement:TheoryandPractice;Tata
2.McGraw Hill.
3.Pandey;I.M.(2009),Financial Management;VikasPublications.
4.Van Horne andWachowicz(1992), Fundamentals of Financial
Management;Practice HallPublications.
5.BrearleyandMyers (2007),Principles ofCorporate Finance, Tata McGraw Hill.
6.BhabatoshBanerjee(2008), Fundamentals of Financial Management; PHI
LearningPvt. Ltd.
7.PareshShah(2002-03),FinancialManagement;Biztantra.
8.Ravi M. Kishore (2009),FinancialManagement;Taxmann’sPublication.
 M.Com.SEM-I

MCOM203 - MARKETING MANAGEMENT

(04Credits)
UNIT- 1 Understanding Marketing Management:
Meaning,ConceptandEvolution; Marketing,Environmentand itsconstituents;
Environment scanningandSWOTAnalysis.Understanding,Consumer behaviour
and ConsumerBuyingDecisionProcess.Marketing, InformationSystemand
MarketingResearch-itsrole inMarketingDecisions.
UNIT - 2 MarketingPlanning& Product Decisions
Strategic Marketing Planning;MarketingStrategiesSegmentation,Targeting,
DifferentiationandPositioning(STP); MarketingMix–Meaning,Conceptand
differentParadigms.Marketing Mixasa strategictool.
Product Decisions-ProductMix,ProductLife Cycle,andNewProduct Development.
BrandingConcept, DecisionsandStrategies, BrandEquity; Packaging Decisions.
UNIT –3Pricing&Promotion Decisions
Pricing– MethodsandStrategies; pricingasa tool in dealingwithcompetition.
DistributionandLogisticsManagement, Designingmarketingchannelsand
managingvaluenetworks.
Promotion:Meaning,Methods,PromotionMix,Advertising, SalesPromotion,
PersonalSelling, PublicRelationsandPublicity;CustomerRelationship
Management;IntegratedMarketingCommunication(IMC) a Holistic Approach.
UNIT - 4ContemporaryIssuesin Marketing
EthicsinMarketingandConsumerism;ApplicationofmarketinginServices,
RuralMarketing,GreenMarketing,Cyber Marketing,EventMarketingandRetail
Marketing;SocialMarketing.RoleofMarketinginemergence ofIndia asa global
economic power
References
1.Kotler,Philip&Armstrong,G.,PrinciplesofMarketing.PRENTICEHALLOF
INDIA
2.KotlerPhilip,MarketingManagement.PRENTICE HALL OF INDIA
3.Perreault,WilliamD.& McCarthy,Jr. E.Jerome,Basic Marketing
4.Ramaswamy,V.S.&Namakumari,S.,MarketingManagement:Planning,Control
TATAMCRAWHILL
5.RajanSaxena,MarketingManagementTATAMCRAW HILL
6.R.Srinivas,CaseStudiesinMarketing-Indiancontext.PRENTICEHALLOF INDIA
 .

M.Com.SEM-I

MCOM204 –BUSINESS RESEARCHMETHODS

(04Credits)
Unit1:IntroductiontoResearch:
ManagerialDecisionMakingandBusinessResearch,NatureandScope of business
research, Meaning and types of Research: Basic Research, Pure
Research,AppliedResearch, ModernScientific approach toResearch, Research
inBusiness,Research process,Structuringa Research proposal,Designingare
searchstudy:Exploratory,DescriptiveandCausalResearchDesigns, Criteriaof
GoodResearch,Scope ofaResearchStudy,StructuringaResearchProposal,
Evaluations of Researchstudy,ResearchDesign:SamplingDesign,Survey
Design,Statisticaldesign,OperationalDesign,Qualitative Vs.Quantitative Research,
ResearchReportWriting Criteriafor evaluation of a Researchstudy.

Unit2: DataCollection and Description:

DataVs.Information,TypesofData:Primary Vs.Secondary Data,Timeseries
Vs.CrosssectionalData,PanelData,Sourcesof secondary data,Methodsof Primary
datacollection,EditingCoding,Identifyingmissingobservations and
outliers,ClassificationandTabulation of data,Concepts of afrequency
distributionsforadiscreteandcontinuousrandom variable,Datarepresentation:
BarCharts,PieCharts,Histogram andOgives,Observationstudies,Survey
Method,DataMining process,PopulationVs.SampleStudy,Features ofa Good
sample,Determination ofsamplesize,SamplingandNon-samplingerrors,
Lipstein’sNine Rules for minimizing non-sampling errors, Validity,
Optimization, Persistence ofSmallNumbers,Law ofStatisticalRegularity,
Principleofinertia ofLargeNumbers, Precision,SamplingFrame,Sampling Fraction,
Probability samplingmethods:SRSWR,SRSWOR,Systematic
sampling,Proportionateanddisproportionate stratifiedsampling,Cluster sampling,
AreaSampling, Two stage sampling, Multistage sampling, PPS Sampling,
Sequential Sampling, Non-probability sampling methods: Conveyance
Sampling, Purposive sampling, Statistical judgment, Quota
Sampling,Snowballsampling(Only descriptionofthemethodsandtheir
applicationstopracticalsituations),Assessmentandcontrolof errorsinsample
surveys,PilotSurvey,Stagesin largescalesamplingsurvey.

Unit3: Techniques of DataAnalysis:

Overview of probability theory, Concept of a Frequency distribution and a
 .
probabilitydistribution,Characterizingafrequencydistributionandaprobability
distribution:Conceptof RawandCentral Moments,Basicconcepts and
applicationsofthe measuresofCentralTendency,Dispersion,Skewnessand
Kurtosis,Measures ofAssociation: Bivariatecorrelationanalysis,Rank
Correlation,Probable Error ofCorrelationCoefficient,SimpleLinearRegression
Concept ofCoefficient ofDeterminationandits interpretation,Measures of
AssociationforNominalandOrdinal data.BasicsofStatistical Inference: Meaning
ofStatisticalInference,ParameterandStatistic,Concepts ofPointand
Intervalestimation, Confidence level, Confidence Interval, Levelof significance,
StatisticalTesting of Hypothesis,Power ofthe test,Type-IandType-IIErrors,
NullandAlternateHypotheses,OneTailedandTwoTailed tests,Propertiesof
NormalDistribution andtheirapplicationsinhypothesis testing,Large andSmall
Sample Tests.

Unit4: Business Forecasting:

NeedofForecasting,History ofForecasting,TypesofForecasts,Forecasting
Process,Time-SeriesForecasting:Components andmodelsof timeseries,
Methodsof determination ofLong-term trend:Methodof MovingAverages,
SimpleExponentialSmoothingandLinear LeastSquaresTrend,Holt’sand Winter’s
exponentialSmoothingmethods, Forecastingwith multiple predictor
variables:MultipleRegression model,Interpretation ofComputerOutput for
Multiple Regression Analysis, Co-efficient of Determination and its
interpretation, Measuringforecastingerror,Choice of anappropriate forecasting
technique.

Note:Casestudiesonalloftheaboveunitsindicatingpracticalapplications of the
topics concerned must be includedasateaching pedagogy.

References:

1.DonaldCooper&PamelaSchindler(2013),“BusinessResearchMethods”Tata
McGrawHill(9thEdition).
2.SharonLohr(2009),“Sampling:DesignandAnalysis”DuxburyPress.
3.CochranW.G.(1977),“SamplingTechniques” WileyEastern.
4.PulakChakravarty(2009),“Quantitative Techniques for Management and
Economics” HimalayaPublishing House.
5. L
evin&Rubin (2008),“Statisticsfor Management”Pearson Education.
6.Hankey,Wichern&Reitsch (2008),“BusinessForecasting” Pearson Education.
7.Moshe Ben-horinand Levy (1984), “Statistics- Decision and Applications”
Addison Wesley.
8.Srivastav,ShenoyandSharma(2011),“QuantitativeTechniquesfor Managerial
 .
Decisions”WileyEastern.
9.BernardOstleandMensingR.W. (1963),“StatisticsinResearch”IthIOWAState
UniversityPress.
10. SachadevaJ.K.(2009), “Business Research Methodology” Himalaya
Publication
 .

M.Com.SEM-I

MCOM205 –FINANCIAL MARKETS

(04Credits)

Unit: 1Financial Market: An Introduction

Meaning,NatureandRole ofFinancialSystem;Financial Marketsasa
componentofFinancialSystem;Financialsystem andEconomicGrowth;
FinancialSystemDesigns:Bank-basedandMarket-based.
Unit: 2Money Market:
Meaning,CharacteristicsandFunctionsof Money Market; Role of the
ReserveBankintheMoney Market;IntermediariesintheMoney Market;
DevelopmentofMoney MarketinIndia;Money MarketInstruments:Treasury Bills,
Commercial Paper; Certificate of Deposit; Commercial Bills; Collateralized
Borrowing and Lending Obligation; Call Money Market and TermMoneyMarket.
Unit: 3Capital Market:
Meaning,Functions and TypesofCapital Market;Reformsin theCapital market;
Intermediaries;IssueMechanisms;TypesofPrimary Issues:Public,Rightsand
PrivatePlacement;ResourceMobilizationfrom InternationalCapitalMarkets:
ADRs,GDRsandECBs;PrimaryMarketScenarioinIndia;DebtMarket:Private
Corporate.Roleof SEBI inthe Capital Market.
Unit: 4SecondaryCapital Market:
Functionsof theSecondary Market;PostReformsStockMarketScenario;
Organization,ManagementandMembership ofStockExchanges;Listing of
Securities; Trading Arrangements; Stock Market Index; Stock Exchanges in
India.
References:
1.BharatiV. Pathak(2010),”Indian Financial System”, Pearson Education,
3rdEdition.
2.M. Y. Khan(2009), “IndianFinancial System”, McGraw Hill,6thEdition.
3.Machiraju, H.R.(2006),“IndianFinancial System”, Economic Times.
 .

M.Com.SEM-II

MCOM206 –ACCOUNTING FOR MANAGERS

(04Credits)
Unit: 1Accounting–An Overview:
A.Nature andObjectives of Corporate Financial Statements
B.Usesand Users of Accounting Information
C.Legalrequirements-Form&Content(Schedule-VI)
D.AccountingStandards(Indian andInternational) andIFRS
Unit: 2FinancialStatements Analysis:
A.RatioAnalysis
B.CashFlowAnalysis(AS-3)
Unit: 3Emerging Dimensions in Accounting:
A.InflationAccounting
B.HumanResource Accounting
C.Value AddedAccounting
D.SocialAccounting
E.EnvironmentAccounting
Unit: 4Cost Analysesfor Decision Making:
A.VariousConceptsofConstant Cost Classification
B.BudgetingandBudgetaryControlandZBB.
C.BreakEvenandCost-Volume-ProfitAnalysis
References:
1.T.P.Ghosh(2012)“Accounting and Finance for Managers”, Taxmann’s
Publication.
2. J.Made Gowda(2009)“Accountingfor Managers”, HimalayaPublishingHouse
3.T.P.Ghosh(2010)“Accountingfor Managers”, Taxmann’sPublication.
4.AhishKBhattarcharyya(2006)FinancialAccountingforBusinessManagers”,
PHI Pvt. Ltd.
 .

M.Com.SEM-II

MCOM207 –FINANCIAL SERVICES

(04Credits)
Unit: 1Financial Service:
Meaningand needforfinancialservices;FinancialServicesasa component of
financialsystem;Depositoriesand Custodians;CreditRating; Factoringand
Forfeiting.
Unit: 2Investment Banking:
InvestmentBanks: FunctionsandTypes ofInvestmentBanks;Investment
BankingServices;MerchantBankingServices.HousingFinance:Role of
HousingandHousingfinanceintheEconomy;Policy initiativesandmeasures to
develophousingfinanceinIndia;HousingFinance InstitutionsinIndia; Types of
Housing Loans; Marketing Strategies of housing finance institutions;
RoleofNational Housing Bank; Reverse MortgageLoan.
Unit: 3Banking andNon-Banking Services:
Importance andFunctions of Banks;Developmentof BankinginIndia;
ScheduledCommercialBanks;Mobilization, Lending andInvestment of
Fundsby Banks;Reformsinthebankingsystem;MicroFinanceandFinancial
Inclusion<Originand developmentof insurance, types ofinsurance,General
healthandlife.
Unit: 4Mutual Funds:
Meaning,Concepts ofMutualFunds;GrowthofmutualfundIndustryinIndia;
Organization ofa mutualfund;Typesofmutualfunds schemes;Role of
Intermediaries and marketing of mutualfunds; Methods of investing in a
mutualfundscheme;Tax implicationsformutualfundinvestors;
References:
1.BharatiV.Pathak, (2011), “Indian Financial System” 3rdEdition, Pearson
Education.
2.Khan,M.Y.(2009)IndianFinancialSystem:Sixth Edition,McGraw Hill.
3. Bhole,L. M.Financial Markets &Institutions
 .

M.Com.SEM-II

MCOM208 –STRATEGIC MANAGEMENT

(04Credits)
Unit: 1IntroductiontoStrategic Management:
Evolution of strategic management and business policy; Understanding
strategy;Strategic DecisionMaking;ElementsinStrategicManagement
Process;Strategic Intent;Vision;Mission;BusinessDefinition;Goalsand
Objectives.
Unit: 2StrategyFormulations:
EnvironmentalAppraisal:Concept ofEnvironment;EnvironmentalSectors;
EnvironmentalScanning;Appraisingthe Environment.
OrganizationalAppraisal:Dynamics of InternalEnvironment;Organization
Capability Factors;ConsiderationsinOrganizationalAppraisal;Methodsand
techniques used for organizational appraisal, Structuring Organizational
appraisal.
CorporateLevelStrategies:Concentration, Integration, Diversification,
Stability,Retrenchment and Restructuring.
Business LevelStrategies:Generic Business Strategies.

Unit: 3Strategic Analyses and Choice:

ProcessofStrategicChoice,StrategicAnalysis:SubjectiveFactorsinStrategic
Choice,ContingencyStrategies,StrategicPlan.

Unit: 4Strategy Implementationand control:

NatureandBarrierstoStrategy Implementation,ModelofStrategy
Implementation;StructuralImplementation:StructuralConsiderations,Types
ofOrganizationalStructures,OrganizationalDesignandChange. Functional
andOperationalImplementation;FunctionalStrategiesandFunctionalPlans
andPolicies.Strategic Control, OperationalControl,
References:
1.AzharKazmi,(2008),“StrategicManagementandBusinessPolicy”;Mc-Graw-
HillCompanies, Third Edition.
2.Thompson andStick land, (1998), “Strategic Management”; Mc-Graw-Hall
Companies.
3.Fred R. David, (2012)“Strategic Management; Concept and Cases;” Pearson
Education.
4.Gerry JohnsonandKiranScholes(2009),“ExploringCorporateStrategy:Textand
Cases”;PHI.
 .

M.Com.SEM-II
MCOM209– INTERNATIONAL BUSINESS
(04Credits)
Unit: 1InternationalBusiness:
A. Nature, importanceand scope, framework for analyzing international
businessenvironment – geographical, economic, socio-cultural,
political and legalenvironment.
B. Modes ofinternational business- trade, contract, foreign investment,
collaborations, joint ventures,andothers.
C.Trade policies–freetrade,protectionandeconomic cooperation
D.New internationaleconomic order. Home countryperspective, host
countryperspective
Unit: 2Economic environment of business
A.Theoryof customs union
B.Worldeconomic unionsEU,NAFTA,ASEAN,SAARC,SAPTA
C.Trade regulating bodies–WTO, UNCTAD,ILO,BIS
D.Technologytransfers
Unit: 3Political andlegalenvironment:
A.Conceptof politicalandlegalenvironment
B.Home countryperspective, hostcountryperspective.
C.Standardizationof legalissues
D.WTOdisputesettlementmechanism
Unit: 4Socio- culturalenvironments
A.Culture andinternationalbusiness
B.Impact of languages, non-verbal
communication,
C.Contrasting culturalvalues
D.Negotiating across cultures, coping with
culturalshocks
References:
1.Roger Bennet,(1999), “International
Business”;PearsonEducation.
2.VyuotakeshSharan, (2012), “International Business, Concept,
EnvironmentandStrategy,PersonEducation.
3.GaryP.Ferraro, (2012), “The Cultural Dimension of International
Business”;PearsonEducation.
4.Francis Cherunilam, (2005)“International Business Environment”;
Himalaya PublishingHouse.
 .

M.Com.SEM-II
MCOM210- (A) - ADVANCEDFINANCIAL ACCOUNTING
(04Credits)
Unit: 1COMPANYFINAL ACCOUNTS–ADVANCEDLEVEL
A.Legalrequirements under the CompaniesAct, 1956
B.Some importantissues: Inventory, DepreciationandTaxProvision
C.ManagerialRemuneration(Including problems)
Unit: 2CONSOLIDATEDFINANCIALSTATEMENTS
A.Consolidatedtradingandprofitandlossaccount,balancesheetandcashflow statement.
B.StatementtobepreparedU/S-212ofCompaniesAct,156(Includingsimple
chainholding)
Unit: 3 ADVANCE AMALGAMATIONS, ABSORPTION AND
EXTERNALRESCONSTRUCTION:
- As per AS-14.
Unit: 4ACCOUNTING FORSPECIALTRANSACTIONS.
A.Hirepurchase andinstalments payment systems.
B.Lease Accounting

References:
1.T.P.Ghosh,(2011)“Accountingstandardsandcorporateaccountingpractices”;
TaxmanAlliedservicepvt.ltd.
2.AnilChaudhary,(2007)“FundamentalsofAccountingandFinancialAnalysis”;
PearsonEducation.
3.AmbrishGupta, (2012)“Financial Accounting for Management–
Ananalysisperspectives,PearsonEducation.
4.P.PremchandBaluandM.MadanMohan,(2012)“FinancialAccountingand
Analysis”;HimalayaPublishing Stores.
5. J. R. Mongs(2014), “Fundamentals of corporate accounting”;MayarNoida, Delhi.
6.ShashikGupta,R.K.Sharma,(2003) “ManagementAccounting–Principlesand
Practice”;KalyaniPublication, Noida.
7.ShirinRathod,(2010),“InternationalAccounting”;PHILearningPvt. Ltd.,
 .

M.Com.SEM-II
MCOM210- B - PROBABILITYTHEORYANDPROBABILITY
DISTRIBUTIONS
(04Credits)
Unit-1: OVERVIEWOFPROBABILITYTHEORY:
Probability anditsuseinmanagementscience,DefinitionsofProbability,
ProbabilityandInference,AProbabilisticmodelforanexperiment,Law
ofProbability,Calculatingprobability ofanevent:SamplePointmethod,
Event–Compositionmethod, BayesianApproachand Selective
Probabilities,Bayes Theoremand its applications.
Unit2: RANDOM VARIABLES &FUNCTIONS OF RANDOM
VARIABLES:
Basic definition of a random variable, Probability distribution of a
Discrete randomVariable,Probabilitydistributionof a continuousrandom
variable,ExpectedValueofaRandom Variable,RulesofMathematical
Expectation,GeneratingFunctions: MomentsandMomentGenerating
Function,CharacteristicFunction,FindingtheProbabilityDistributionof a
function of Random Variables: Method of Distribution function ,
MethodofTransformations,MethodofMoment Generating Function,
Multivariable transformationsusing Jacobian, Order Statistics.
Unit3: THE ORETICAL PROBABILITYDISTRIBUTIONS:
Discrete Probability Distributions: Bernoulli, Binomial Poisson,
Geometric,Negative Binomial, HyperGeometricDistributionsalongwith
their Derivations ofMeanandVariance, M. G.F andtheir applications.
ContinuousProbabilityDistributions:Uniform,Normal,Gamma,Beta-I,Beta
II,Exponential,Cauchy,Weibull,Lognormaldistributions,PearsonianFamily
of Distributions along with their Derivations of Mean and Variance,
M.G.F andtheir applications.
Unit4:MULTIVARIATE PROBABILITYDISTRIBUTIONS:
BivariateandMultivariateProbability Distributions,Marginaland
ConditionalProbability Distributions,IndependentRandom Variables,
Multinomial Distributions, Bivariate Normal Distribution, Conditional
Expectations,
Multivariate Normal Distributionanditsproperties.t,F,χ 2
Distribution
 .
Along withtheir moments, properties and applications, Central Limit
Theoremand its importance.

References:
1.Wackerly,Mendenhall&Scheaffer(2007),“MathematicalStatisticswith
Applications” Duxbury AdvancedSeries.
2.Rohatgi(2011), “Introduction to Probability Theory and Mathematical
Statistics”WileyEastern.
3.Hogg andCraig (2012), “Introduction to Mathematical Statistics” Collie
McMillan.
4.FellerW(1950),IntroductiontoProbabilityTheoryandApplications”Wiley
Eastern.
5.MeyerP.L.(1970),“IntroductoryProbabilityandStatisticalApplications”
AddisonWisley.
6.KapoorandGupta (2014)“Fundamentals of Mathematical Statistics” S.
Chand.
7.HaroldLarsen(1982),“IntroductiontoProbabilityTheoryandStatistical
Inference” WileyEastern.
 .

M.Com.SEM-II

MCOM210- C-CONSUMERBEHAVIOR
(04Credits)
Unit-1INTRODUCTIONTO CONSUMERBEHAVIOR:
OriginandStrategic Applications,ConsumerResearch.ConsumerMotivation;
Personality andConsumerBehaviour;ConsumerPerceptionandLearning; Consumer
attitude formationandchange.
Unit- 2CONSUMERS INTHEIRSOCIALSETTINGS:
Referencegroupsandfamilyreferences;Socialclassandconsumer behaviour.
Unit- 3CULTURES ANDCONSUMER BEHAVIOR:
Influence ofculture on consumer behaviour, Subcultures and Consumer
behaviour;Cross cultural consumer behaviour.
Unit-4CONSUMER DECISIONMAKINGPROCESS:
Consumer influenceanddiffusionof innovations;Consumer decision makingand
model of consumer decisionmaking.
References:
1. LeonSchiffmanandLeslieKanuk,(2009)“ConsumerBehavior”;Pearson
Education.
2. Louden &Dellabitta, (1993), “Consumer Behavior: Concepts and
Aplications”;Mc-GrawHill.
3. Solomon,(2012),“Consumer Behaviour”;PearsonEducation.
 .

M.Com.SEM-II

MCOM211- A- COST ACCOUNTING

(04Credits)
Unit-1: MethodsofCosting–Absorption, Direct and Marginal
AbsorptionCostingMeaning, Advantages, LimitationandUsesDirect
CostingMeaningandDifferenceswith AbsorptionCosting Marginal Costing
Definition,Meaning,Contribution,Formulae,Advantages and
Limitations.Presentationofdata under Absorption andMarginalCosting

Unit 2: Varianceanalysis: - (Planningand control of cost)

Meaningofstandardcostandstandardcosting, Necessity useofstandard

costtypesofstandards.Utility andlimitationsofstandardcosting.Use
(Application)of standardcosting: Controlthroughvariance analysis.

(a)Reconciliation of standards profitwithactual profit:-(Computationof all

variancesand preparationofreconciliation statement)(Recognition of
responsible department/sorexecutiveforadversevariances)(Reporting of
variances)
(b) Accountingtreatmentsforvariances.
(c) Traditional variance andplanning andoperative variance.
Unit3: Pricing Decisions:

(a) Meaning, Definition, Objectives.

(b) FactorsaffectingPricing decision.

(c)CostOrientedPricing:CostPlusPricing(Full CostPricing),MarginalCost
Pricing(Incremental CostPricing),TargetPricing,VariableCostPricing,
DifferentialCost Pricing,

(d) Pricing Strategies :(1)For New Product(2)For Established Product(3)for

special order(4)PricinginInflationandrecession(5)Role of anaccountantand pricing
decision.

Unit 4: (A) LearningCurveand Cost Control& Cost Reduction:

(a) Introduction,SpecialFeaturesof Learning

(b)LearningCurve Ratio, LearningCurveEquation,

 .
(c)LearningCurve Application, Limitationof LearningCurve Theory,

(d) Introduction,Significance of CostControlandCostReduction. (e)

Difference betweenCostControlandCostReduction.

(f)Cost Control andCost Reduction Process.

(g) Roleof anaccountantfor CostControlandCost Reduction.

References:

1. JawaharLal(2003), “Advanced Management Accounting”; S. Chand &

CompanyLtd.

2.T.P.Ghosh(2009),“AccountingandFinanceforManagers”;TaxmannAllied
Services(P.)Ltd...

3.J.MadeGowda(2009),“AccountingforManagers”,HimalayaPublishing
House.

4. Dr. JawaharLal(2009), “Accounting Theory and Practice”; Himalaya

Publishing House.

5.RaviM.Kishore(2011),“Cost&ManagementAccounting”;TaxmannAllied
Services(P.) Ltd...

6.PareshShah(2009),“ManagementAccounting”;OxfordUniversityPress.

7.JawaharLal&SeemaSrivastava (2013),“Cost Accounting”; TataMcGraw-

HillPublishing CompanyLtd.
 .

M.Com.SEM-II
MCOM211- B - STATISTICAL INFERENCE
(04Credits)
Unit 1:Introduction:
Meaningof StatisticalInference, StatisticalEstimation:AnEstimator, Point
EstimationandIntervalEstimation,Properties of aGoodEstimator,Methods
ofPointEstimation: MLE and its properties (without proof),MVUE andRao-
BlackwellTheorem,Cramer-RaoLowerBoundforVariance,Methodof
Moments,Examples on pointestimationofPopulationmeanandPopulation
variance.
IntervalEstimation:ConceptofConfidenceInterval, Confidence limits,
IntervalEstimation ofPopulationMean, PopulationVariance,Population
Proportions,Difference between two populationmeansandtwopopulation
proportions.
Unit2: Testing of Hypothesis:
ConceptsofHypothesistesting,BestCriticalRegion,MPtest,UMPtestand
UMPU test,NeymanPearsontest,LikelihoodRatiotest,Wald’sSequential
ProbabilityRatiotestforBinomial,PoissonandNormalDistributions,Tests of
Goodnessof Fitfor Binomial andPoissonDistributions.
Unit3: Designof Experiments:
Concept ofAnalysis ofVariance:Oneway andtwowayANOVA andtheir
applications CRD,RBD,LSD and
factorialexperiments,factorialdesigns&Analysis ofone
missingobservationinCRD& RBD
Unit4: DistributionFreeMethods:
Concept ofNonParametricTests, Assumptions,Advantagesand
Disadvantagesof NonParametrictests;One-SampleTests:Kolmogorov-
Smirnovonesampletest, Run test, one sample Sign test, Chi-Square Test;
Two-SampleTests:Signtest,Mediantest,Mann-Whitney U-test,Wilkoxon
Matched-PairSign RankTest;K-SampleTests:Median test,Kruskal-
Wallistest;Applications of all ofthe above NonParametric Tests.
References:
1.Hogg&Craig(2012),“IntroductiontoMathematicalStatistics”CollieMc.Millan
2.Casella&Berger (2001),“StatisticalInference”ThomsonPublications
3.ManojKumarSrivastav(2009),“StatisticalInference–TestingOfHypothesis”
4.CoxD.R.(2006),“PrinciplesofStatisticalInference”Cambridge
PressUniversity
5. SiegelS. &CastellanN.J.(1988), “Non parametric Statistics for
Behavioral Sciences”
6. Harold Larsen(1982),“Introduction to Probability Theory and Statistical
Inference” WileyEastern
7.RohatgiV.(2003),“StatisticalInference”Wiley
8.Hogg&Tanis(2006),”ProbabilityAndStatisticalInference”Pearson
Education
 .

M.Com.SEM-II

MCOM211-C–MARKETING RESEARCH
(04Credits)
Unit 1:IntroductiontoMarketingResearch
DefinitionofMarketingResearch,MarketResearchvs.MarketingResearch, , Nature
and Scope of Marketing Research, Role of Marketing Research in Strategic
PlanningandDecisionMaking,Basic Principlesof MarketingResearch,
TheMarketingResearchProcess,EthicsinMarketingResearch,.Definitionof a
ResearchDesign,ClassificationofResearchDesigns:Descriptive,Exploratory and
Causal ResearchDesigns,ProjectiveTechniques. Report Preparation and
Presentation:Importance ofReportandPresentation,ReportPreparationand
PresentationProcess, ReportFormat,ReportWriting,GraphicalRepresentations,
ComputerGraphics, OralPresentations,ReadingtheResearchReport, Research
Follow-up, Evaluation of the Research Project, Report Preparation in
InternationalMarketingResearch.
Unit2: DataCollection and Representation:
Primary vs.Secondary DatainMarketingResearch,SourcesofSecondary data
forMarketingResearch Problems,ObservationMethods,Designing a
Questionnaire,FocusGroupInterviews, ExperimentationinMarketingResearch,
Test Marketing,Web-BasedExperiments,Threats to Internal and External
Validity,ExperimentalDesigns,MarketingInformation Systems,Using
GeographicInformationSystemsforMarketingResearch, Overview ofSampling
Foundations.
Unit 3: Measurement and ScalingTechniques:
Objectives, Primary Scales of Measurement: Nominal, Ordinal, Ratio and
IntervalScales, Comparative scalingTechniques:PairedComparisonScaling, Rank-
OrderScaling,ConstantSum Scaling,Q-Sort;Non-comparativeScaling:
Likert’sScale, Thurston’sScale,SemanticDifferentialScale, StapleScale,
Applications Of theseScales.
Unit4: Techniquesof DataAnalysis:
ApplicationsofUnivariateandBivariateMeasures to Marketing Research Problems,
Cross-Tabulations: Two variables, Three variables, Statistics
associatedwithCross-Tabulations:Chi Square,PhiCoefficient,Contingency
Coefficient, Cramer’sV, LambdaCoefficient, Cross-TabulationinPractice,
MultivariateTechniquesandDataMining: Multiple RegressionAnalysis,
DiscriminantAnalysis,FactorAnalysis,MultidimensionalScaling,Only Method
DescriptionandPracticalApplications OftheseTechniques,InterpretationOf
SPSSOutputfortheabovetechniques,DataMiningTools andProcedures,
IntroductiontoDataMining Models.
 .
Note:PracticalCasestoillustratetheuseofalltheaboveTechniquesmust be
includedasateachingpedagogy.
References:
1. N. K. Malhotra(2009), “Marketing Research-AnApplied
Orientation”PearsonEducation
2. A.Persuraman, D. Grewal, R.Krishnan(2008) “Marketing Research”
BiztantraPublication
3.BerryG.C.(2013),“MarketResearch”McGraw Hill
4. Green Paul and Donald Tull(1978),“Research for Marketing
Decisions”PHI, New Delhi
5.RajendraNargundkar(2003),“MarketingResearch-TextandCases”
Tata Mc.GrawHill
 M.Com.SEM-III
MCOM212- INVESTMENT MANAGEMENT
(04Credits)
Unit: 1Introduction:
IntroductiontoInvestment,Investments. Speculation,Investmentvs.Gambling,
Investment Objectives, Investment Attributes, Investment Process, Nature
ofFinancialMarkets-AnOverview,InvestmentAlternatives: Non-Marketable
FinancialAssets,Money MarketInstruments,FixedIncomeSecurities,Equity
Shares,PreferenceShares,Debentures, Mutual Fund schemes, Insurance, Real
Estate, Precious Objects, Financial Derivatives: Risk-Return
Characteristicsoftheseinstruments,CorporateInvestments,SecurityAnalysis
vs.Portfolio Management,PortfolioManagementProcess,Functions ofStock
Exchanges,Roleof SEBI asa RegulatoryBody,StockMarketIndices.
Unit: 2Security Analyses:
MarketsforSecurities,MeasuringSecurityRiskandReturn,Componentsof
RiskandReturn,Equity Valuation:FundamentalAnalysis:Economic,Industry and
CompanyAnalysis, Estimating Intrinsic Value of a Security, Efficient
MarketHypothesis, DifferentFormsofEMHandTheir EmpiricalTests,
TechnicalAnalysis:ChartingTools,MarketIndicators, Random WalkTheory,
BondReturnand Valuationof Bonds.Derivativesand TheirValuation:
IntroductiontoDerivatives, Hedging
Instruments:ForwardContracts,FuturesContracts,Forward/FuturesContracts,
Options,Types ofOptions, Concept of Basis inFuturesMarket,HedgeRatios,
Warrants,Swaps, Valuationof these Instruments.
Unit: 3Portfolio Management:
Measuring Risk andReturnofaPortfolio,Portfolio Diversification,
ConstructinganOptimalPortfolio:MarkowitzModel,Sharpe’sSingleIndex
Model,PortfolioPerformanceEvaluationMeasures,andOverviewofSecurities
MarketReport.
Unit: 4Asset PricingModels:
CapitalMarketTheory:EfficientFrontier, CML, SML, CapitalAssetPricing
Model,ArbitragePricingTheory,ComparisonandEmpirical Applicationsof these
Models.
References:
1.Avadhani, V. A.(2014), : “Securities Analysis and Portfolio Management”
Himalaya Publishing House.
2.PandianPunithavathy(2012),“SecuritiesAnalysisandPortfolioManagement”
VikasPublishing House.
3.PrasannaChandra(2010),“Investment Analysis and Portfolio Management”
Tata Mc.Graw Hill.
4.Fischer D.E.&Jordan R.J.(1995), “Securities Analysis and Portfolio
Management” PHI.
 M.Com.SEM-III
MCOM213–TAXPLANNING ANDMANAGEMENT
(04Credits)
Unit:1: Introduction:
Concept andSignificance – Tax Evasion and TaxAvoidance, Concept and
objectivesof tax planning,Methods ofTaxPlanning,AssessmentofIndividuals,
Residential status andtax-planning.
Unit:2Tax Planningfor Individuals:
Conceptand Objectives
ResidentialStatus
TaxPlanning for SalaryIncome
TaxPlanning for House PropertyIncome
TaxPlanningfor IndividualCapitalGains.
TaxPlanningfor SpecialDeductions andExemptions.
TaxPlanning for Investments.
Unit:-3TaxPlanningforCompanies:
DefinitionsandTypesofCompanies–ResidentialStatusofCompanyandTax
Planning.Planning for capitalformationsandstructures. TaxPlanning for Capital
Structure andFormation–Dividend policy–Inter Corporate DividendsandBonus
Shares. Tax Planning for Amalgamation, Demergers and etc–Minimum;
Alternate Tax(MAT)onCompanies
Unit: 4(A) Tax Planningand Managerial Decisionsfor Deductions:
(i)MakeorBuy (ii)OwnorLease(iii)Retain orReplace (iv)ExportorDomestic
Sales(v)Shut-downorclosure(vi)ExpandorContractand(vii)Investmentor
Disinvest.
(B)Advance Payment of TaxandInterest:
Income Liablefor Advance-Tax-Advance tax Liability-Interest Payable by
Assesses orGovernment-Interest payable toassesses-Producer to be followedto
Calculate Interest–WaiverorReductionof Interestunder:Section 234A,234B
and234C
REFERENCES:
1.Dr.VinokK.Singhania (2014),“DirectLaws–LawandPractice”,
Taxmann’sPublication.
2.T.N.Manoharam(2012), “DirectTaxLawswithTaxPlanningAspects”,
SujathaPublications3S.Rajaratnam,“TaxPlanning”,BharatPublication.
3.AcharyaShuklendra(2005),“TaxPlanningUnder DirectTaxes,ModernLaw
House.
 M.Com.SEM-III
MCOM214–ECONOMIC REGULATION&BUSINESSCONTROL
(04Credits)
Unit-IEconomic Regulations
A.Role andImportance of Economic Regulations
B.GovernmentandEconomic Regulations
C.Regulationsfor Protection of Consumers
D.Regulationfor LabourWelfare.
Unit-II IntroductiontoManagement Control:
Systems:NatureofManagementControl-PurposeofManagementControl
Systems-TheOrganizationalContextofManagerialControlSystems–
Adaptive Control Systems-The Formal Systems-The Informal Systems-
TheSubsystemsand theComponents ofControlSystems-FormalControl
Process-InformalControl Processes.
Unit-III Design,Style and Cultureof Control Systems:
ManagerialStylesandtheDesignofControlSystems-CorporateCulture and the
Designof Control Systems – Establish in; Customer-Focused
TotalQualityCulture.ControlofServiceOrganisations
Unit-IV Controlof MultinationalOperations:
ControlIssuesintheMultinationalCorporation–CentralRoleofStrategy
inControlSystemsDesignforForeign OperationsAnalysisofForeign
InvestmentProjectsbyMNCs–ControlSystems forForeignAffiliates–
TransferPricingfor Affiliates of aMNC–BudgetingforForeignAffiliates of
MNC.
REFERENCES:
1.JosephAMaciariello&Calvin J.Kirby(1994),“ManagementControl
Systems: Using AdaptiveSystems toAttain Control,2e”,Prentice –
HallIndia.
2.Robert N.Anthony&John Deardon(1976),“ManagementControl
Systems: Tax andCases”,IrwinInc.
3.SubhashSharma (1988),“ManagementControlSystems:TaxandCases”,
Tata McGraw Hill
4.GopalMadan(2006),“Controlsystems:Principles andDesign”,Prentice
Hall,India
5.FrancisCherunilam:BusinessEnvironment.
 M.Com.SEM-III
MCOM-215- A–MANAGEMENT ACCOUNTING
(04Credits)
1.Overview:
Meaningand Definition of ManagementAccounting, Utilityand Limitationsof
ManagementAccounting, TechniquesorMethodsof
ManagementAccounting.Limitationsof FinancialAccounting andCost
Accounting. Differencesbetween
managementaccounting,financialaccountingand cost accounting.
2. Relevant Informationand Decision Making:
Shortrunandlong rundecisions.Features ofRelevantinformation–Revenues
andCosts.Relevant informationanddifferentialanalysis.Precautions in
decisionmaking.
Typesof differentialanalysisdecisions.
Makeor buy
Dropor add
Sellorprocessfurther
Operate orshutdown
Replaceor retain
Buyor lease
Insourcing or Outsourcing
SpecialOrders
3.Linear Programming and Cost Accountant:
Definition,Meaning,Characteristics,of LP,Meaningof Constraintsand their
influence on decision. Graphic MethodObjective function line,Minimizing Cost,
Limitationsof LP
4. Performance Measurement:
DecentralizationV/sDivisionalization
ResponsibilityCentres
ResponsibilityAccounting
Differentmeasuresoffinancial performance: Variance
Analysis;ContributionMargin;NetProfit;ROI;RI; EVA.
Nonefinancialmeasuresof performance
References:
1.RaviM.Kishore(2011),“CostandManagementAccounting”,Taxmann’s
Publications.
2.JawaharLal(2003), “Advanced Management Accounting”, S. Chand
Publications.
3.PareshShah(2009),“ManagementAccounting”, OxfordPublications.
 M.Com.SEM-III

MCOM-215- B–SERVICE MARKETING

(04Credits)
Unit: 1IntroductiontoServices:
Whatare services?WhyservicesMarketing?DifferencesinGoodsversus
servicesMarketing,ServicesMarketingMix, The gapsModelofService Quality,
ServicesSearchversusExperienceversusCredence properties;Meaningand types
ofservice expectations,Factors thatinfluence customer expectations of
services,Customer perceptionscustomer satisfaction,service qualityandservice
encounters.
Unit: 2Service Developmentsand Design:
RelationshipMarketing,Impactof ServiceFailure and Recoverystrategies,
challenges of ServiceDesign,StagesinNewService Development,Service Blue
printing,customer – definedservicesstandards,PhysicalEvidence and the
Servicescope.
Unit: 3Deliveringand PerformingService:
Employees’Role inService Delivery; Customers’Rolesin Service;Delivering
ServicesthroughInternationalandElectronic Channels.Managing Demand and
Capacity.
Unit: 4Managing Service Programs:
IntegratedServicesMarketingCommunications;Pricing of services.
References:
1. Valerie AZeithamland MarytoBitrner(2002), “Services Marketing”,
McGraw HillPublishing Co., Ltd.
2. Love luck andWirtz (2010),“ServicesMarketing”,PearsonPublication.
 M.Com.SEM-III

MCOM215-C-APPLIEDECONOMETRICS
(04Credits)
Unit: 1Introduction:
MeaningofEconometrics,Methodology ofEconometrics,Typesof
Econometrics, MathematicalEconomics vs. Econometrics, Nature and
Scope ofEconometrics,NatureandSourcesofDataForEconometric
Analysis,TypesofData,EconometricModelling:TraditionalView of
EconometricModelling,AverageEconomicRegression, Typesof
SpecificationErrors, Consequences ofSpecificationErrors,Testsof
SpecificationErrors, Errors of Measurement, Alternative Econometric
Methodologies: Learner’s Approach, Hendry’s Approach to Model
Selection,SelectedDiagnosticTests, Tests of Non nested Hypothesis:
TheDiscrimination Approach, Discerning Approach.
Unit: 2General Linear Models:
ConceptsofPopulationRegressionFunctionandSample Regression Function,
The Classical Linear Regression Model, Method of Ordinary
LeastSquares,BasicAssumptions ofOLS and theirvalidity, Properties of
Least Squares Estimators, Gauss-MarkovTheorem,Twovariable
RegressionModel, MatrixApproachtoGeneral Linear Regression Model,
Statistical Inference in the Linear Model:Problems of Estimationand
Hypothesis Testing in Multiple Regression, Normality Assumption:
Classical NormalLinear Regression Model.
Unit: 3Relaxationsof the Assumptionsof the Classical Model:
ProblemsofMulticollinearity, Heteroscedasticity,Autocorrelation,Their
TestsDetection,Consequences,andRemedialMeasures, EffectonOLS
Estimatorsandtheir BLUEProperty,WeightedLeastSquares,Generalized
LeastSquares,Autoregressive Models, Estimation of Autoregressive
Models: Method of InstrumentalVariables,DetectingAutocorrelationin
AutoregressiveModels:DurbinhTest,Autoregressive Conditional
HeteroscedasticModels,IntroductiontoAR,MA,ARMA, ARIMAand
VARModels, DistributedLag Models,KoyckandAlmond Approachesto
estimation of Distributed LagModels.Regression onQualitativeVariables:
Nature ofDummy Variable,Regressionon Quantitativeand Qualitative
Variables,DummyDependentVariable,LinearProbability Modelandits
Estimation, ProbitModelandTobitModel;LogitandProbitAnalysisand their
EmpiricalApplications.
Unit: 4Simultaneous Equation Models:
Nature ofSimultaneousEquationModels, Examples ofSimultaneous
EquationModels,Inconsistency inOLSEstimation:SimultaneousEquation
Bias, IdentificationProblem, Rules of Identification, Rank and Order
 Conditions,TestofSimultaneity,Tests for Exogeneity, Approaches to
Estimation: Recursive Models and OLS,IndirectLeastSquares,Two- Stage
LeastSquares,EmpiricalApplicationsof these methods.
References:
1. GujaratiD(2008),“BasicEconometrics”Mc.Graw Hill
2. GhoshS.K.(1991),“Econometrics:TheoryandApplications”PrenticeHall
of India
3. Mehta &Kapoor(2010),“Fundamentals of Econometrics” Himalaya
Publishinhouse
4. Koutsoyiannis (1978),“TheoryofEconometrics”MacMillanPress
5. BaltagiB. H. (2003),“A Companion to Theoretical Econometrics”
BlackwellPublishing
6. PattersonKerry(200),“AnIntroductiontoAppliedEconometrics:ATime
Series Approach” Palgrave
7. WonnacottR. J. &WonnacottT. H. (1979), “Econometrics” Wiley
International
8. Rao, RamMohan TVS (1991),“Econometric Analysis of Managerial
Decisions” OXFORD& IBHPublication.
 M.Com.SEM-III
MCOM215- D–E-BUSINESS

(04Credits)
UNIT-I:INTRODUCTIONTO E-BUSINESS:
Overview ofE-Business;Conceptualanalysis;New Informationtechnologies;re-
engineering theinternational businessprocess;InterpersonalCommunication; E-
Shopping portalsandvirtualenterprises.
UNIT-II: E-COMMERCE:
Origin andNeed of E-Commerce; Factors affecting E-Commerce; Business
dimensionandtechnological dimensionofE-Commerce;Advantagesand
disadvantagesofE-commerce;Internet andE-CommerceinIndia-Handling
payments;Electronic FundTransferSystem;smartcard,creditcardandemerging
financialinstruments.
UNIT- III: B2B E-COMMERCE:
B2BE-Commercemodels: supplyoriented, buyeroriented,intermediaryoriented;
Just-in-timeforB2Bcommerce. MobileCommerce:Introduction tomobile
commerce;Framerequiredformobilecomputing;Challenges emerging inmobile
commerce securityconsiderations.
E-CommerceandBanking:changing dynamicsin banking industry;E-Commerce
andretailing:Managementchallengesin on-line retailing.
UNIT IV: E-COMMERCE TO E-BUSINESS
IndianPerspective; Majorrequirements in E-Business;Emerging trends and
technologiesinE-Business;Websecurity;IntranetsandSupply Chain Management;
Managingretailsupplychains;Emergingchallenges.
REFERENCES:
1) Bhaskar- E-Commerce (Tata McGraw-Hill)
2) Krishnamurthy- E-Commerce Management:TextandCases(Vikas)
3)LaudonandTraver-E-Commerce:Business,Technology,Society(Pearson
Education)
4) MichelDetal- Business-to-BusinessMarketing(Palgrave, 2003)
5) GreensteinandFeinman- Internetsecurities
6) Kalakota andWhinston- Frontiers ofelectronic commerce (PearsonEducation),
7)KalakotaR-ElectronicCommerce:Amanager’sguide(PearsonEducation)
2000
8) P.Subbrao:InternationalBusiness,textandcases;HimalayaPublishingHouse.
 M.Com.SEM-III
MCOM216- A/B/C–CORPORATE FINANCIAL REPORTING
(04Credits)

Unit: 1FINANCIAL REPORTING: An Overview

AccountingandEconomic Development
Concept
Objectives
Users
Qualitative Characteristics
Unit: 2RECENTTRENDS INFINANCIAL REPORTING:
IntroductiontoCorporate FinancialReports,Meaning,Statutoryrequirements,
Components of financialreports,Utilityof corporate financialreports.
Mandatorycomponentsanalysis
Voluntarycomponentsanalysis
Unit: 3SPECIFICACCOUNTING STANDARDSFORFINANCIAL
REPORTING:
AS 1Disclosure of accountingpolicies,
As1Accountingfor fixedassets,
AS 18RelatedPartydisclosure
AS 20 Earningsper share
Eventsaccruingafterthe Balance sheet date.
Unit: 4SEGMENT REPORTING:
Nature
Benefits
Bases
MeritsandDe-Merits
Disclosure
References:
1.T.P.Ghosh(2011), “Accounting Standards and Corporate accounting
practices”-TaxmanAllied Service Pvt. Ltd.
2.Anil Chaudhary(2007),“Fundamentals of Accounting and Financial
Analysis”, PearsonEducation.
3.AmbrishGupta (2008),“Financial Accounting for Management–An
Analysis Perspectives”,PearsonEducation.
4.P.PremchandBaluandM.MadanMohan,(2012),“Financialaccounting
andAnalysis”, HimalayaPublishing Stores.
5.J.R.Mongs (2010),“Fundamentals of Corporate accounting”, MayarNoida.
6.Prof. Jawaharlal (2009), Corporate Financial Reporting, Taxmanns’
Publication.
 M.Com.SEM-III
MCOM216- D-INTERNATIONALBUSINESS PROCEDURES
(04Credits)
Unit–1 Introductionof internationalbusinessprocedures
A) Modesof International Business
B) Legal,Cultural,PoliticalAspectsof Internet procedures
C) Negotiations andConcepts
D) Ordering procedures
E) Activitiesof MultiNationalCompanies.
Unit–2Documentation:
A) Incoterms
B) Commercialdocuments
C) TransportDocuments
D) Insurance Documents
E) Other relatedDocuments
Unit–3Trade Finance Procedures
A) Types ofletterofcredit
B) SettlementthroughLC
C) Export ImportFinance
D) EGGC andEXIM bank
Unit–4Procedure for Equity dealings,Proceduresfor Bond
Dealings
References:
1.JeevnandamC.(2012),ForeignExchange Practice, Concepts& Control,
Sultan Chand &Sons.
2.InternationalBankingOperations,ByMACMILLAN,IndianInstitute of
Banking& Finance.
3.VyuptakeshSharan(2008),International Business Concepts, Environment,
andStrategy.Pearson Education.
4.InternationalBusiness,ByRoger Bennett,PearsonEducation.
5.RajwadeA.V.(2014),ForeignExchange InternationalFinance Risk
Management.Academyof BusinessStudy.
6.IanH.Giddy,A.I.T.(1997), Global
FinancialMarkets.B.S.Publishers&Distributors(Regd.)
7.SarkisJ.Khoury(1988) RecentDevelopmentsinInternationalBankingand
Finance.Black wellPublishers.
 M.Com.SEM-III
MCOM217-A/B/C–CORPORATE GOVERNANCEANDBUSINESS
ETHICS
(04Credits)
Unit: 1BusinessLeaderships:
Role ofBusinessin Society-EconomicRoleandSocialImpactofBusiness–
Entrepreneur’s Role-Background & Characteristics-Leadership and Self
awareness
LeadershipStyles–EssentialComponents ofLeadership–UnderstandingTeam
WorkandLeadership–How CultureConstrainsorEnhanceLeaders–Essential
LeadershipSkills –Problem SolvingandDecisionMaking–Visionary Leadership–
Profile ofLeaders
Unit: 2Business Ethics:
IntroductiontoBusinessEthics–Ethics,MoralsandValues–ConflictsinDecision
Making fromBusiness–LegalandMoralPointsof View.
Unit: 3Corporate Responsibilities:
AHistoricalPerspectivesfrom IndustrialRevolutiontosocialActivism –The Nature
ofEthicsinManagement–EthicalProblemsManagerialDilemmas–
conflictBetweenEconomic& SocialPerformance –Complexity of Ethicalissues
– Typical Problems in BusinessEthics–Pricing–Advertising–Product
Promotion–Workingconditions–ConsumerService–DownsizingWorkforce –
EnvironmentalPollution&Supplier Relations.
AnalyzingEthicalProblems–Economic,EthicalandLegalAspects–Managerial
EthicsandIndividualDecisions–EthicalAnalysis-EthicalDilemmas&Personal
Career
Unit: 4Corporate Governance:
Nature and Evaluation of corporate Governance – Global and National
ProspectiveBusinessEthicsandCorporateGovernance,Why Governance?- Claims
of Various Stake Holders – Owners, Employees, Customers, Creditors,
Suppliers, Community, Government Business Standards and Values –
Anticipating &Avoiding unethical Consequences Selecting Ethical Goals–Value
Orientation ofthe Firm.
Administering &Reporting of Corporate Governance in India – SEBI
Regulations –Model;reporton Corporate GovernanceinIndia.
References:
1.R.C.Shekhar (1997),“EthicalChoicesinBusiness”,ResponseBooks.
2. Warren Bennis, J.Parikhand R. Lessem(1997),“Beyond Leadership:
BalancingEconomics, EthicsandEcology”, Harper Collins.
3.ICFAICenterforManagement Research,“Business Ethics &Corporate
Governance” (2012).
4.ICFAICenterforManagementResearch,“LeadershipandEntrepreneurship”.
 M.Com.SEM-III

MCOM217- D–EXIM&LOGISTICS MANAGEMENT

(04Credits)
Unit.1.EXIMManagement
MarketSelection,MarketEntrystrategies,ProductandPromotionpolicies,
PricingPolicies,E–Commerce
Unit.2.LogisticsandSupplyChainManagement
a) Meaningof Logistics Management
b) Importanceof Logistics Management
c) SupplyChainManagement–Introduction
d) Objectives oflogisticsManagementandSupplyChainManagement e)
SupplyChainDrivers
Unit.3.Waterandother modesof Transport
a) General Structure ofShippingIndustry, Seaborne Trade, Freight
Structure & Practice, UNConvention onliner code of conduct,Shipping
Industryintermediariesandcontainerization,InlandContainer Depot
b) RoadTransport,RailTransport
c) Air Transport
d) Multimodal Transport
Unit.4.TransportManagement
a) TransportStrategy
b) TransportDecision
c) Packaging
d) Ware Housing
e)Distribution
References:
1) K.ShridharaBhat,(2014),“Logistics andSupplyChainManagement”,
Himalaya Publishing House.
2) GeraldAlbaum,EdwinDuerr,JesperthStrandskov(2005),“International
MarketingandExportManagement”,5 Edition,PearsonEducation.
3) FrancisCherunilam(2010), “InternationalTrade and ExportManagement”,
Himalaya Publishing House.
4) KrishnaveniMuthiah (1999),“LogisticsManagement&WorldSeaborne
Trade”, Himalaya PublishingHouse.
5) B.Khetrapal(2009),“Logisticsand SupplyChain Management”, Alfa
Publications.
6) K.ShridharaBhat(2014),“Logistics andSupplyChain Management”,
Himalaya PublishingHouse.th
7) Ronald H.Ballou (1999),“BusinessLogisticsManagement,4 edition,
Prentice Hall International Editions.
 M.Com.SEM-IV

MCOM218–OPERATIONAL RESEARCH
(04Credits)
Unit: 1IntroductiontoOperations Research:
DefinitionsofO.R.,NatureandScopeofO.R.,PhasesofO.R.,Differenttypes
ofModelsinO.R., Iconic orPhysicalmodels,Analogue orSchematicmodels,
Symbolicmodels,Deterministicmodels,Probabilisticmodels, Generalmodels,
Dynamicmodels, Heuristicmodels, Types ofMathematicalmodels, Advantages
ofModels,Decision theory,Decisionmakingunder certainty,Riskand Uncertainty
conditions-Introduction, ApplicationsofO.R.inthefieldsof
Marketing,Finance,Planning,ResearchDevelopmentTechniques,Limitations of
O.R., O.R.inIndia.
Unit: 2Linear Programming and itsApplications:
DefinitionsofLinearProgramming,LinearProgrammingasanOptimization
Technique,Structure of anL.P.problem,Formulations ofL.P.problem,
GraphicalMethod,Simplexmethodfor Maximizationproblem,Big-Mmethod
forMinimizationcase,Degeneracy,Unbounded,Infeasible andAlternative Solution
cases, Advantages and Limitations of Linear Programming, Applications Of
L.P.: Production planning problem, Advertising Media
Selectionproblem,OilRefinery Blendingproblem,ProductMixproblem.
Transportation Problem andAssignmentProblem:TransportationModel,
Formulation ofTransportation Problemas an L.P. model, Vogel’s
approximationMethod,ModifiedDistributionMethod,Optimality Tests,
Degeneracy inT.P.,UnbalancedT.P.,AssignmentProblem:Formulation,
HungarianMethod, ConstrainedAssignmentProblem,Applicationsof
TransportationandAssignment Problems, Travelling SalesmanProblem.
Unit: 3Theoryof Games and Sequencing Problems:
Study of Two Person Zero-sum Game Problems, Games with and without
Saddle point,PrinciplesofDominance,Graphicalmethod,ConversionofGame
problem intoanL.P.problem,Problem ofSequencing:Sequencingof jobson
twoandthree machines, Applicationsof Game theoryandSequencing problems.
Unit: 4NetworkAnalyses: (CPM&PERT):
Concept of Network, Network Diagram, Concepts connected with a
Network, LabellingMethod,Critical Path Method, Determination of Floats:
TotalFloat, FreeFloatand Independent Float, ProjectEvaluation andReview
Technique (PERT),Applications of CPMandPERT.
References:
1.SharmaJ.K.(2012),Introduction to Operations Research
2.TahaH. A.(2010),OperationsResearch-AnIntroduction
3. Hiller and Lieberman(2001),Operations Research
4.VohraN.D.(2009),Quantitative Techniquesfor Management
5.RaoS.S.(2005),OptimizationTheoryandApplications
6.KapoorV.K.(2011),ProblemsandSolutionsin Operations Research
 M.Com.SEM-IV

MCOM219–RISKMANAGEMENT
(04Credits)
Unit-1IntroductiontoRisk
Risk andUncertainty,Classification of risks,Risk,periland hazard,Cost of Risk,
Methods of HandlingRisk.
RiskManagement, Nature, Development, Scope, Definition, Objectives. Personal
v/sCorporateRiskManagement,CorporateRiskObjectives, Attitudeand Philosophy.
RiskManagementOrganizationandRole ofRiskManager. Risk
ManagementProcess.
Unit-2 RiskIdentification of Internal and External Risk Exposures and
Operative Causes.
Risk Evaluation. Statistical concepts involved. Probability Theory and
Probability distribution.MeasuresofCentraltendencyanddispersion.Lawof large
Numbers,StatisticalInference.GraphicalpresentationofData.
RiskEvaluation.Assessingprobability andseverity factors.Applicationof statistical
concepts.Probable MaximumLoss; VaR.
RiskControl.LossPrevention, LossPrevention, LossMinimization, Diversification,
Optimal Losscontrol,ContingencyPlanning.
Unit-3RiskFinancing.
EconomicsofRisk Financing.Techniques, FinancialPositionof the organization.
Externalfactorsaffecting RiskFinancing.
Risk Transfer. Transfer of activityandtransferof Risk.Insurance asa Risk
Transfer tool.Benefits and limitations ofinsurance.Pooling arrangements.
Unit- 4RiskRetention.
BenefitsofRetention.Determinantsof RetentionPolicy.GuidelinesforOptimal
Retention.AggregatedorDisaggregated RiskManagement.Enterprise-wide
approach.Introduction to Enterprise RiskManagement.
References:
1) Williams, Arthur (1985),“RiskManagementandInsurance;McGraw Hill.
2) VaubhanJ,Emmet (2013),“Fundamentalsof RiskandInsurance Wiley
Publications.
3) Harringtion(2014),“RiskManagementandInsurance;McGraw Hill.
 M.Com.SEM-IV
MCOM220-INTERNATIONAL FINANCE
(04Credits)
Unit 1 INTERNATIONAL MONETARY ANDFINANCIAL SYSTEM
A.Globalizationand Multinationalfirm,Offshorefinancialmarketsand
Euromarkets,InternationalMonetarySystemTheIMFsystemand
post1970developments, Europeanmonetarysystem
B. Balanceof Payments
C. Exchangeratein practice–exchangerate quotationsandcalculationof
variousexchangerates,Foreign exchange dealing system
D.Risksandexposuresinforeigncurrency transactions,Implicationof
volatilityof exchangerates,exchange rate forecasting
Unit 2: International Financial Markets and InternationalFinancial
Institutions
A. I
nternationalcapitalmarkets–Government sector
B. InternationalMoney market
C. InternationalEquity market
D. InternationalBond market
E. Derivativesmarket
F. WorldBank,IMF,IFC, ADB,IDA.
Unit 3:InternationalBusiness Financing–Direct Instruments
A. Trade finance
B. Internationalcapitalbudgeting
C. Internationalworkingcapitalmanagement
D. Internationalinvestmentdecisions
Unit4:InternationalBusiness Financing–Derivatives-StrategiesForRisk
Management
A. Forwardcontracts
B. Futures contracts
C. Optionscontracts
D. Swapsand other hybridderivatives
References:
1. Apte,P.G.(2006),“InternationalFinancialManagement”;TataMcGraw
Hill.
2. Maurice Levi(2009),“InternationalFinance”;Tata McGraw Hill.
3. EunResnick,(2014), “International Financial Management”;Tata
McGraw Hill
4. RajwadeA.V.(2000),“ForeignExchangeInternationalFinanceRisk
Management”;Academyof BusinessStudies.
5. Avadhani, V.A. (1987), “International Finance”;HimalayaPublishing
House.
6. IanH.Giddy(1997),“GlobalFinancialMarkets”;A.I.T.B.S.
 M.Com.SEM-IV

MCOM221- A–INTERNATIONAL ACCOUNTING

(04Credits)
Unit-1INTERNATIONAL ACCOUNTING–ANOVERVIEW
1. Introduction
2. Importance of InternationalAccounting
3. Definitionof International Accounting
4. Scope of International Accounting
5. Status of InternationalAccountingEducation: WorldScenario
Unit.2 ANALYTICAL STUDYOFI.F.R.S.
1.Introduction
2. Needfor TransnationalReporting and Disclosure
3. TransnationalReporting–The Complexities Reporting Practices.
Unit-3(A) AS 11THE EFFECT OFCHANGESIN FOREIGN
EXCHANGE RATES(B) ACCOUNTING FOR FOREIGN CURRENCY
TRANSACTIONS
1.Introduction
2. The needfor Translation
3. Origin of Problem
4.InternationalTransactions
5.ForwardExchangeContracts
6.ForeignCurrencyTransactions
Unit-4(A) ACCOUNTING FORBUSINESSCOMBINATIONS AND
CONSOLIDATION.
1.Introduction
2. Definition
3. Accounting Treatment
4.Consolidation of FinancialStatements.
5.Scopeof Consolidated Financial Statements.

(B) ACCOUNTING FORPRICE LEVEL CHANGES.

1.Introduction
2. Nature of Price Changes
3.Sort Comingsof Conventional Accounting BasedonHistorical Cost.
4. Distortions in ReportedProfit.
5. Evaluation of Accountingfor ChangingPrices.
6.Suggested AdjustmentMethods
7. Accounting for Foreign Inflation.
References:
1. George andgiddy;“Handbookof InternationalFinance”, Vol.I,II, North
Holland.
2.RathoreShirin (1996),“InternationalAccounting”, PrenticeHallIndian.
3.Peter Walton, AxelHaller andBernardRoffournier (1998),“International
Accounting”,InternationalThomsonBusiness Press, London, U. K.
 M.Com.SEM-IV

MCOM221- B – INTERNATIONAL MARKETING

(04Credits)
UNIT- ITheInternationalEnvironment:
Introduction: The conceptof global Marketing; General Environment:
The worldeconomy,The PoliticalLegalEnvironment.
UNIT-II TheCulturalEnvironment:
What isCulture? Elements ofCulture; Cultural variables and
Marketingmanagement.
UNIT- III InternationalMarketing Management:
Global MarketingStrategy, International ProductPolicy–AdaptationV/s,
Standardization of the Product,Branding;Packaging&Labelling,
Warranty& Service Policies, Howtoenter ForeignMarkets?
UNIT-IV Distribution, Pricingand Promotion Strategies:
Managing Foreign Distribution; Constrains on International Advertising
decisionsfactors onInternationalfacedbytheinternationalmarketer.
References:
1.VernTerpstraand Ravi Sarathy(2012),“International Marketing” Harcourt
College Publishers.
2.SakOnkvisit&JohnJshan(1996),”InternationalMarketing:,PrenticeHallof
India.
 M.Com.SEM-IV
MCOM221- C–APPLIED MULTIVARIATETECHNIQUES
(04Credits)
Unit: 1IntroductiontoMultivariate Analysis:
Multivariate AnalysisDefined, Basic Conceptsof Multivariate Analysis,
Classificationof MultivariateTechniques, GuidelinesforMultivariateAnalyses
andInterpretation,AStructuredApproach toMultivariateModelBuilding,Data
Examination, ProblemsofMissingObservationsandOutliers, Testingthe
Assumptions of Multivariate Models,StatisticalSoftware’s for Multivariate
Analysis. Tools forMultivariate Analysis:
Elementary OperationswithMatricesandVectors,DeterminantofaSquare
Matrix,InverseofaMatrix,Rank and Order ofa Matrix, Idempotent Matrices,
SpecialProducts of MatricesOrthogonalVectorsandMatrices,
CharacteristicRootsandVectorsofaMatrix, EigenValuesandReduction of
Matrices,ConcomitantVariables,MultidimensionalRandom Variables,
MultivariateNormalDistribution,Variance-CovarianceMatrix, Correlation
Matrix.
Unit: 2DependenceTechniques:
MultipleRegressionAnalysis,MultipleDiscriminateAnalysis,MANOVAand
MANCOVA,ConjointAnalysis, CanonicalCorrelationAnalysis, Structural
EquationsModelling,LinearProbability Models;Purpose,Methodology, Methods,
Procedure, Limitations and Interpretation of Computer Output Of these
techniqueswiththehelp of variouscase studies illustratingPractical Applications of
these Techniques.
Unit: 3Interdependence Techniques
FactorAnalysis,ClusterAnalysis,MultidimensionalScaling,Correspondence
Analysis,Purpose,Methodology,Methods,Procedure, Limitationsand
InterpretationofComputerOutputOfthesetechniqueswiththehelpof various
casestudiesillustratingPracticalApplications of these Techniques.
Unit: 4Emerging Techniquesin Multivariate Analysis:
Decomposition Analysis, Data Warehousing and Data Mining, Neural
Networks, DataEnvelopment Analysis, Re sampling; Introduction,
Methodology,Methods,ProblemsandLimitations ofthesetechniques.
References:
1.Hair, Anderson, Tatham, Black(2009),“Multivariate Data Analysis”
PearsonEducation
2.JohnsonandWichern(2007),“AppliedMultivariateStatisticalAnalysis”
PearsonEducation
3.MorrisonDonald (1967),“Multivariate StatisticalMethods” Mc.GrawHill
4. RaoC.R.(1965), “Linear Statistical Inference and Its Applications”
WileyEastern
5.SharmaK.R.(2008),“BusinessResearchMethods”NationalPublishing
House
 M.Com.SEM-IV
MCOM222- A/B/C–STRATEGIC FINANCIAL MANAGEMENT
(04Credits)
Unit-1Corporate Valuation:
Discounted Cash Flow Approach, Adjusted Book Value
Approach, Approachesto FacilitateValueBased ManagementSystem,
MaranonApproach,AlcarApproach, MckinseyApproach,Agency
ConsiderationandMinimizing agencyCoasts.
Unit-2DividendandBonus Policy:
DividendPolicy Decisions-Pay-‘OutRatio–Stability–Residual Payment–
Lintner’sModel– Corporate Dividend Behaviour– Legal Aspects–
ProceduralAspects–DividendPoliciesinPractice–BonusIssuesand
StockSlits.
Unit-3(A)Inflationand Financial Management:
InflationandAssetsRevaluation–InflationandFirmrevaluation–Inflation
andFinancialMarketReturns–InflationandInnovationsinFinancialMarkets
–InflationandFinancialAnalysis–InflationandCapitalBudgeting.
(B) FinancialManagement of SickUnits:
DefinitionofSickness–CausesofSickness–SymptomsofSickness–
Predictionof Sickness–Prediction of Sickness–RevivalSickUnits.
Unit-4MergersandAcquisitions–Overview:
Introduction–Formsof Corporate Restructuring–Expansion–Mergers
andAcquisitions–TenderOffers –Joint Ventures–Sell-Offs-SplitUps–
Divestitures–EquityCarve-Out–CorporateControl–Premium Buy backs-
StandstillAgreements–AntiTakeover Amendments –Proxy Contests–
ChangesinOwnershipStructures –ShareRepurchases- ExchangeOffers–
LeveragesBuy-out-GoingPrivate-IssuesRaisedby Restructuring–
HistoryofMergerMovements–EarlyMergerMovement
–The 1895–1904MergerMovement–The 1922-1929Merger Movement–
The 1940-1947Merger Movement–ConglomerateMerger Movement
of1960s-Merger TrendsSince1976.
EconomicRationaleforMajortypesofMergers–HorizontalMergers-
VerticalMergers-ConglomerateMergers- concentricMergers-Framework
forAnalysisofMergers-OriginalLearningandOrganisationalCapital–
Investmentopportunities–ManagerialSynergyandHorizontalandRelated
Merger’s–firm andIndustryCharacteristicsinHorizontalandRelated
Mergers–FinancialSynergyandPureConglomerateMergers–Therole of
IndustryLife Cycle –Productlife CycleandMerger Types
References:
1. Prasanna Chandra (2011),“FinancialManagement”, TataMcGrawHill.
2. Richard Brealyand StewartC.Mayers(2008),“Principles of Corporate
Finance”,TataMcGrawHill.
3. ICFAI–StrategicFinancial Management.
 M.Com.SEM-IV
MCOM222 - D–EXPORT-IMPORT POLICIES & PROCEDURES
(04Credits)
Unit I:Essentials ofForeign Trade

Growth and Directions of World Trade, Share of India in the world trade,
AnalysisofIndia’sForeigntradeforlasttwodecades. Composition,Direction
andChanges,ForeignTradeScenariofortheemergingcountries.Convertibility of
Rupee and impactonForeignTrade.

Unit IIForeign Trade Policy

ExportImportPolicy ofIndia:Objectives, ImportSubstitutionandExport

Promotion;Measurestoreduce/substitute imports;Measurestopromoteexports.
ForeignTrade(DevelopmentandRegulation)Act, Mainprovisionsand
interpretation.Violationof theAct,ForeignExchangeManagementAct,Main
Provisions.

Unit III:Export Procedures

Categories ofExports,ExportProcedure andDocumentation, Benefits ofexports

andexportpromotionmeasures. ExportPromotionCouncilsandBoards.

Unit IV: Import Procedures,

Clearanceof importgoods, 100%exportorientedunits,customsActandrelated acts.

Import ofdifferent products, Incentives for reducing and substituting
imports,MakeinIndiamovement.

Reference:

1. NewImportExportPolicyNabhiPublications

2. EXIM Policy&Handbookof EXIM Procedure –VOLI & II 3.

3.A Guide onExportPolicyProcedure &Documentation–Mahajan

4.Bare ActsasPublished.
 M.Com.SEM-IV

MCOM223- PROJECT
(04Credits)
The followingpointsshould beconsideredfor Project:
1. Everystudent, individually,wouldberequiredtoprepare aprojectreport.

2. The topics for the projectswouldbe selectedoutof the areasstudiedby

thestudentsintheprevioussemesters.TheprojectsupervisorsandtheDirector
of the School would jointlydecidethe finalselectionof the topics.

3. The studentsmust undertake data analysisaspartof theproject.

4. The projectreportshould be submittedbefore the commencementof the

externalexaminations ofthe fourthsemester.

5. The projectreportshouldbe submitted in thestandardformat.

6. 70%markstobeallottedforassessmentofwrittenreportand30%marksforviva-
voce examinationbasedonthe report.

7. The viva-voce examinationwould be conductedalongwiththe external

examinationof fourthsemester.
 OptionalPaper:

BUSINESS COMMUNICATION

Unit 1:IntroductiontoEssentials of Effective Communication

MeaningandDefinition, Objectives,Importance of Communication.
Essentialsofgoodcommunication,Communicationobstaclesandmethods
toovercome. Typesof Communication.
Unit 2: Business Communication
Howtowritebusinessletters,ReportWriting, Effectiveness ofBusiness letters,
Objectivesandfunctions, Types.Importanceof effective business
letters.Draftingof abusiness letter,Procurementandorders,sale and
purchase,addressinggrievances, Jobapplicationsandhow to prepare aCV.
Unit 3:OralCommunication
Effectiveoralcommunication,Importance andessentialsof a goodspeech,
Addressingmedia,Speakinginconferences, Addressingbusinessmeeting,
Projectexplanation, pressconference.
Unit 4: Advanced BusinessCommunication Techniques
GroupDiscussion,Interview,Customer care,Public Relation,Decision
making.Respondinginsocialmedia;email,face-book,twitter.Textand cases
References
1. Essentialsof BusinessCommunication- Rajendra Paland J.S.Korlhalli
- SultanChand&Sons, New Delhi.
2. BusinessCorrespondence andReportWriting - R.C.Sharma, Krishna
Mohan- Tata McGraw-HillPublishingCompanyLimited, New Delhi.
3. ModernBusinessCorrespondence - L.Gartside - The EnglishLanguage
BookSocietyandMacdonaldandEvansLtd.