erode arts and science college …€¦ · · 2017-10-30programmes – salesmanship and personal...

ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODE – 638 009

CHOICE BASED CREDIT SYSTEMM.COM – SCHEME OF EXAMINATIONS

(For those who admitted from the academic year 2016–17 and onwards)Sem Subject

codeCore/

Elective/Practical/project

Course Title Inst.Hrs

/Week

Duration Credit CIA ESE Total Marks

SEMESTER I

1 PCO–1 CORE - 1 Managerial Economics 6 3 4 25 75 1001 PCO–2 CORE – 2 Marketing Management 6 3 4 25 75 1001 PCO–3 CORE - 3 Higher Financial Accounting 6 3 4 25 75 1001 PCO–4 CORE -4 Human Resource Management 6 3 4 25 75 1001 ELPC-1 Elective -1 Financial Markets and

Institutions6 3 5 25 75 100

SEMESTER II

2 PCO–5 CORE - 5 Research Methodology 6 3 4 25 75 1002 PCO–6 CORE -6 Financial Management 6 3 4 25 75 1002 PCO–7 CORE -7 Higher Corporate Accounting 6 3 5 25 75 1002 PCO–8 CORE - 8 Introduction to Internet

Programming (Theory)3 3 2 25 75 100

2 ELPC –2 Elective -2 Indian Stock Exchanges 6 3 5 25 75 1002 PPCO–1 Practical Internet Lab 3 3 2 40 60 100

SEMESTER III

3 PCO–9 CORE -9 Entrepreneurial Development 5 3 4 25 75 1003 PCO–10 CORE - 10 Advanced Business Statistics 5 3 5 25 75 1003 PCO–11 CORE -11 Management Accounting 5 3 4 25 75 1003 PCO–12 CORE - 12 Income Tax 5 3 4 25 75 1003 ELPC-3 Elective -3 Futures and Options 5 3 5 25 75 1003 PROJECT Project Project 5 – - – – -

SEMESTER IV

4 PCO–13 CORE - 13 International Marketing 5 3 4 25 75 1004 PCO–14 CORE - 14 Internet and E–Commerce 5 3 4 25 75 1004 PCO–15 CORE - 15 Cost Accounting 5 3 4 25 75 1004 PCO–16 CORE - 16 Indirect Taxation 5 3 4 25 75 1004 ELPC-4 Elective -4 Fundamental and Technical

Analysis5 3 5 25 75 100

4 PCO–PR PROJECT Project 5 - 4 50 150 200590 1710

Total 90 2300

1

M.COM – 2016–17 onwards – Semester – I Code : PCO – 1MANAGERIAL ECONOMICS

Paper - 3 Subject Code: PCO-1

Unit I : Introduction – Meaning, Nature and Scope of Managerial Economics – Role of a Managerial

Economist – Relation between Managerial Economics and other Subjects.

Unit II : Theories of the Firm – Managerial Theories of the Firm – Profit Maximization – Baumol’s Sales

Maximization Theory - Marris’ Model of Managerial Enterprise – Williamson’s Model of Managerial

Discretion.

Unit III : Demand Analysis – Meaning of Demand – Types of Demand – Determinants – Law of

Demand – Elasticity of Demand – Types – Measurement – Determinants of Elasticity of Demand.

Demand Forecasting – Methods of Demand Forecasting.

Unit IV : Cost Analysis – Role of Cost in Managerial Decision – Cost Concepts Relevant for Managerial

Decisions and Corporate Planning – Costs in the Short Run – Costs in the Long Run – Relation between

Short Run Long Run Cost Curves. Methods of Estimating Cost Functions – Accounting Method –

Engineering Method – Statistical (or) Econometric Model – Problems in the Estimation of Cost

Functions.

Unit V : Market Structure – Meaning and Classification – Pricing under Perfect Competition – Pricing in

Monopoly – Discriminating Monopoly – Pricing in Monopolistic Competition – Oligopoly. National

Income – Concepts – Measurement of National Income – Expenditure Method – Income Method.

Text Book: 1. Metha P.L. : Managerial Economics2. Cauvery, Meenakshi, Girija : Managerial Economics

Sudha Nayak Reference Book:

1. Ahuja H.L. : Advanced Micro Economics Theory 2. Joel Dean : Managerial Economics 3. A. Koutsoyiannis : Modern Micro Economics

Question Paper Pattern

SECTION A (10x2 = 20 Marks)Two Questions from each Unit

1 to 10 Questions

SECTION B (5x5 = 25 Marks)The question from each Unit

with Internal choice11a (or) b12a (or) b13a (or) b14a (or) b15a (or) b

SECTION C (3x10 = 30 Marks)One question from each Unit

1617181920

M.COM – 2016–17 onwards – Semester – I – Core- Code : PCO – 2

2

MARKETING MANAGEMENTUNIT– I

Definition and Meaning of Marketing and Marketing Management –Scope of Marketing Management – Nature and Importance of Marketing Management –Problems of Marketing Management – Difference between Sales Management andMarketing Management – Functions of Marketing Management – Principles of MarketingManagement – Marketing Organization Structure.

UNIT– IIProduct Development – New Product Planning and Development – Steps

in New Product Development – Management of product life cycle – Product line andProduct Mix Strategies – Pricing – Objectives of Pricing Decisions – Factors InfluencingPricing Decisions – Process of Price determination – Kinds of pricing.

UNIT– IIIChannels of Distribution – Meaning – Basic Channels of Distribution –

Selection of a Suitable Channel – Factors influencing Selection of a Channel –Middlemen in Distribution – Kinds– Functions – Elimination of Middlemen – Argumentsin favour of and against.

UNIT– IVSales Promotion – Meaning and Definition – Objectives and Importance

of Sales Promotion – Causes for Sales Promotion Activities – Types of sales promotionProgrammes – Salesmanship and Personal Selling – Steps in Selling – Essentials ofSalesmanship – Importance of Salesmanship – Qualities of a Good Salesman.

UNIT– VMeaning and Definition of Advertising – Advertising and Publicity –

Objectives of Advertising – Functions – Advantages of Advertising – Advertising copy –Qualities of Good Copy – Elements of a Advertising Copy – Objections againstAdvertising copy – Media of Advertisement – Factors Governing the Selection of theMedia – Advertising Agencies – Meaning and Definition – Benefits or Services of anAdvertising Agency.

Books Recommended:

1. Marketing Management : C.B.Memoria and Joshi2. Marketing Management : C.B.Gupta and N.Rajan Nair.3. Marketing Management : Philip Kotler4. Modern Marketing : R.S.N.Pillai & Bagavathi5. Fundamental of Marketing : William J Stanton

QUESTION PAPER PATTERN FOR MARKETING MANAGEMENT

3

MAX. MARKS : 75SECTION – A (5 X 2 = 10)

ANSWER ALL THE QUESTIONS

1. Theory 2. Theory 3. Theory One question from each unit 4. Theory 5. Theory

SECTION – B (5 X 4 = 20)ANSWER ALL QUESTIONS

6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10. (a) Theory or (b) – Theory

SECTION – C (3 X 15 = 45 MARKS)ANSWER ALL QUESTIONS

11 (a) or (b) – Theory (Unit I and II)12.(a) or (b) – Theory (Unit III and IV)

13 (a) or (b) – Theory (Unit V and any one of the units)

M.COM – 2016–17 onwards – Semester – I –Core- Code : PCO – 3

4

HIGHER FINANCIAL ACCOUNTING

UNIT– I Single entry system – Meaning – Features – Limitations – Differences between

Double Entry and Single Entry System – Ascertainment of Profit – Net Worth Methodand Conversion method – Distinction between Balance Sheet and Statement of affairs.

UNIT – II

Hire Purchase System – Definition– Main Features – Accounting Treatment ForHire– Purchase system – Installment system.

UNIT – IIIBranch Accounts – Meaning and Objects – Types of Branches – Accounting in

respect of Dependent Branches – Debtors System – Invoice Price Method – Stock andDebtors System – Independent Branches – Incorporation of Branch Trial Balance inHead Office Books.

Departmental Accounting – Meaning – Need and Advantages – Apportionment ofExpenses – Inter–Departmental transfer – Accounting treatment.

UNIT – IV Need for Fire Insurance – Types of Fire Insurance Policies – Loss of Stock –

Average clause – Computation of Claims to be Lodged – Claims for loss of profits and itsComputation.

UNIT – V Insolvency Accounts: – Meaning of Insolvency – Procedure under Insolvency

Acts – Preparation of Statement of Affairs and Deficiency Account –PreferentialCreditors.

Books Recommended:1. Advanced Accountancy – M.C.Shukla & Others ( S.Chand & Sons)2. Financial Accounting – T.S.Reddy & A.Moorthy (Margham Publications)3. Financial Accounting – R.L.Gupta & M. Radhaswamy

(Sultan Chand & Sons)4. Advanced Accountancy – S.P.Jain&Narang (Kalyani Publishers)5. Financial Accounting – Rajendra, .P .Maheswari, Satish Bhatia

(International Book house Ltd)

5

QUESTION PATTERN FOR HIGHER FINANCIAL ACCOUNTING

MAX. MARKS: 75SECTION – A (5 X 2 = 10)

ANSWER ALL QUESTIONS

1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory


6. (a) or (b) – Theory 7. (a) or (b) – Problem One Theory Question & Four8. (a) or (b) – Problem Problem Questions. One Question9. (a) or (b) – Problem from each unit 10. (a) or (b) – Problem


11. (a) or (b) – Problem One question from each unit12. (a) or (b) – Problem Covering all units13. (a) or (b) – Problem

6

M.COM – 2016–17 onwards – Semester – I – Core- Code : PCO – 4

HUMAN RESOURCE MANAGEMENT

UNIT– IHuman Resource Management – Meaning – Importance – Evolution – Objectives

– Scope – Hawthorn Studies – Its Implications – Recognition of Participation –Organization structure.

UNIT– IIHuman Resource Planning – Job Analysis – Role Analysis – Selection

and Recruitment – Testing – Interview – Placement Training – Promotion – PerformanceAppraisal –– Job Evaluation – Job satisfaction – Morale – Theories of motivations–Maslow’s, Mc Gregor and Herzberg.

UNIT– IIIHuman behaviour process – Perception – Learning – Motivational and

Personality Development – Definition of learning – Learning Theories – Concept –Cognitive and Social Learning. Comprehensive Stages – Main determinants ofPersonality – Theories of Personality – Fraeud‘s Theory, Psycho Analytical Theory andSelf Theory – Group dynamics and Internal Organization.

UNIT– IVDiscipline – Meaning – Causes of Indiscipline – Acts of Indiscipline –

Procedure for disciplinary action – Grievance – Meaning – Characteristics of Grievances– Causes of Grievance – Methods of knowing Grievance – Grievance RedressalProcedure.

UNIT– VOrganization Conflict – Conflict in Organizational Behaviours – Individual

Aspect of Conflict –– Management of conflict – Leadership – Leadership Theories.– Traittheory – Behavioural Theory– Managerial Grid.

Books Recommended:

1. Human Resource Management and Industrial Relation – P.Subba Rao( Himalaya Publishing Houses)

2. Human Resource Management – S.S.Khanka (S.Chand & Sons)3. Human Resource Management – C.B.Mamoria and S.V.Gankar

( Himalaya Publishing Houses)4. Human Resource management – J.Jayasankar ( Margham Publications)

7

QUESTION PAPER PATTERN FOR HUMAN RESOURCE MANAGEMENT







11. (a) or (b) – Theory (Unit I and II)12. (a) or (b) – Theory (Unit III and IV)


8

M.COM – 2016–17 onwards – Semester – I – Elective – 1 – Code : ELPC-1

FINANCIAL MARKETS AND INSTITUTIONS

UNIT– I Financial Markets – An overview – Money Market – Call Money Market –

Commercial Paper Market – Commercial Bill Market – Certificate of Deposit (CD) Market– Treasury Bill Market – Government or Gilt Edged Securities Market.

UNIT– IICapital Market – An overview – Capital market instruments – Capital

Market reforms – New Issue Market (NIM) – Debt Market – Foreign Exchange Market –Derivatives Market.

UNIT– IIIFinancial Services Institutions – Clearing Corporation of India Limited

(CCIL) – Credit Rating and Information Services of India Limited (CRISIL) – Discountand Finance House of India Limited (DFHIL).

UNIT– IVInvestment Information and Credit Rating Agency of India Limited (ICRA)

– National Securities Depository Limited (NSDL) – Securities Trading Corporation ofIndia Limited (STCI).

UNIT– VFinancial Institutions – Money Market Institutions – Capital Market

Institutions – National Housing Bank – Functions and working – Export and Import Bankof India (EXIM) – NABARD.

Books Recommended:1. Financial Institutions & Markets – L.M.Bhole, Tata McGraw – Hill

Publishing Company Limited. 2. Financial Instruments and Services, Nalini Prava Tripathy, Prentice

Hall of India.3. Financial Markets and Institutions S.Gurusamy, Vijay Nicole Imprints

(p) Ltd4. Financial services: M.Y.Khan, Tata Mc Graw – Hill Publishing

Company Ltd 5. Financial services: Dr.D.Joseph Anbarasu & others, Sultan Chand

and Sons. 6. Financial Management and Services – Gordon & Natarajan ,

Himalaya Publishing House

9

QUESTION PAPER PATTERN FOR FINANCIAL MARKETS & INSTITUTIONS





6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question from each unit 9. (a) Theory or (b) – Theory 10.(a) Theory or (b) – Theory


11.(a) or (b) – Theory (Unit I and II)12.(a) or (b) – Theory (Unit III and IV)


10

M.COM – 2016–17 onwards – Semester –II – Core- Code : PCO – 5

RESEARCH METHODOLOGY

UNIT – I Meaning of Research – Objectives – Significance – Types and methods of

research – Research process – Identification, Selection and Formulation of ResearchProblems – Utility of Business Research – Qualities of a good researcher.

UNIT – II Research Design – Meaning – Need for Research Design – Features of a good

design – Different Research Designs – Developing a Research Plan. Hypothesis – Meaning – Basic concepts – Procedure for hypothesis testing –

Tests of hypothesis – Limitations of the tests of hypothesis.

UNIT – IIISampling – Methods and Techniques – Sample size – Sampling error – Data

collection – Primary and Secondary – Tools of Data Collection – Interview Schedule,Questionnaire and Observation – Pilot study and Pre – Testing.

UNIT – IV Measurement and scaling techniques – Processing and analysis of data – Editing

and Coding – Tabulation – Analysis and Interpretation.

UNIT – V Report writing – Types of Report – Technique of Report Writing – Significance –

Different steps in Writing Report – Layout of the Research Report – Bibliography.

Books Recommended:

1. Research Methodology – C.R.Kothari (Wishwa Prakashan)2. Research Methodology – Thanulingam ( Himalaya Publishing)3. Research Methodology – P.Ravilochanan ( Margham Publications)4. Research Methodology – P.Saravanavel ( Kilabmaahal agencies)5. Research Methodology – Bhattacharrya. D.K6. Research Methodology – R.Paneer selvan ( Prentice—Hall of India

Pvt . Ltd)

11

QUESTION PAPER PATTERN FOR RESEARCH METHODOLOGY

MAX. MARKS: 75

SECTION – A (5 X 2 = 10)ANSWER ALL THE QUESTIONS

1. Theory 2. Theory 3. Theory One Question from each unit 4. Theory 5. Theory


6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One Question from each unit 9. (a) Theory or (b) – Theory 10. (a) Theory or (b) – Theory


11.(a) or (b) – Theory (Unit I and II) 12.(a) or (b) – Theory (Unit III and IV) 13 (a) or (b) – Theory (Unit V and any one of the units)

12


FINANCIAL MANAGEMENT

UNIT – I Financial Management: Meaning – Definition – Nature and scope – Importance

– Functions – Objectives – Functions of a finance manager.Time value of money: Compound and present value techniques. Valuation of

securities – Concepts and Models. UNIT – II

Cost of Capital: Meaning – Significance – Concepts of cost – Specific cost ofcapital for various sources of finance – Weighted average cost of capital – Book valueweight and market value weight.

Capital budgeting: Meaning – Importance – Methods of ranking investmentproposals – Payback period, Payback index, Post–payback index, Accounting rate ofreturn, Discounted cash flow methods, Net Present value and Internal Rate of Return.

UNIT – III

Capital Structure : Meaning – Designing an optimal capital structure – Factorsdetermining capital structure – Theories of capital structure.

Leverage : Meaning and Types – Leverage’s effect on capital structure –Earning Before Interest and Tax and Earning Per Share analysis.

UNIT – IV Dividend Policy: Meaning – Types – Forms of Dividend – Determinants–

Theories. Bonus shares – Meaning – Guidelines for issuing bonus shares.Cash Management: Motives for holding cash – Objectives – Cash budget –

Cash management techniques.

UNIT – V Receivables Management: Objectives – Costs and benefits of credit extension

& Contraction– Credit policies – Credit terms – Collection policies. Inventory Management: Objectives – Techniques – ABC analysis, VED

analysis, FSN analysis, EOQ, Re–order level and Safety stock.

Books Recommended: 1. Financial Management – I.M. Pandey (Vikas Publications ) 2. Financial Management – M.Y.Khan & P.K. Jain(Tata Mc–Graw Hill Publishing) 3. Financial Management – Prasanna Chandra (Tata Mc–Graw Hill Publishing Houses)4. Financial Management – R.K. Sharma Sashi Gupta ( Kalyani Publishers)5. Financial Management – S.N. Maheswari ( Sultan Chand & Sons)6. Financial Management – P.V.Kulkarani & Others ( Himalaya Publishing House)

13

QUESTION PAPER PATTERN FOR FINANCIAL MANAGEMENT


ANSWER ALL THE QUESTIONS1. Theory 2. Theory 3. Theory All Theory Questions 4. Theory One Question from each unit 5. Theory


6. (a) or (b) – Theory 7. (a) or (b) – Theory 8. (a) or (b) – Problem Two Theory Questions & Three9. (a) or (b) – Problem Problem Questions. One Question 10. (a) or (b) – Problem from each unit

SECTION – C (3 X 15 = 45 MARKS)


11.(a) or (b) – Problem (Unit I theory and II problems)12.(a) or (b) – Problem (Unit III and IV)

13 (a) or (b) – Problem (Unit V and any one of the units)

14


HIGHER CORPORATE ACCOUNTING

UNIT – I Amalgamation and Absorption (including inter company holdings) – External

Reconstruction – Internal reconstruction (including scheme of reconstruction).

UNIT – II Holding Company (including inter company holdings) – Liquidation of companies

– Preparation of statement of affairs and deficiency account – Liquidator’s finalstatement of account.

UNIT – III Accounts of Banking Companies – Preparation of Profit and Loss account and

Balance Sheet– Treatment of rebate on bills discounted and interest on doubtful debts.

UNIT – IV Accounts of Insurance Companies – Life, Fire and Marine Insurance – RevenueAccount and Balance Sheet – Valuation Balance sheet. UNIT – V

Inflation accounting – Meaning, Merits and Demerits – Limitations of HistoricalAccounting – Methods of Accounting for changing prices – CCA, CPP and CPPA.(Simple problems only).

Human Resource Accounting – Meaning – Objectives – Valuation of HumanResources – Benefits – Limitations. (Only Theory)

Books Recommended: 1. Advanced Accountancy – M.C.Shukla & Others ( S.Chand & Sons)2. Corporate Accounting – T.S.Reddy & A.Moorthy (Margham Publications)3. Corporate Accounting – R.L.Gupta&M.Radhaswamy (Sultan Chand )4. Advanced Accountancy – S.P.Jain&Narang ( Kalyani Publications)5. Corporate Accounting – S.N. Maheshwari & S. K. Maheswari ( Vikas

Publishing House )

15

QUESTION PAPER PATTERN FOR HIGHER CORPORATE ACCOUNTING

MAX. MARKS : 75SECTION – A ( 5 X 2 = 10)



SECTION – B (5 X 4 = 20) ANSWER ALL QUESTIONS



11. (a) or (b) – Problem (Unit I and II)12. (a) or (b) – Problem (Unit III and IV)13. (a) theory from unit V or (b) problem from any unit including unit V


16

INTRODUCTION TO INTERNET PROGRAMMINGUNIT – I

Introduction to Computers: Types of computers – Characteristics ofcomputers – Classification of digital computers. Operating System: Introduction– Functions of OS – Classification of OS. Programming Languages: MachineLanguage – Assembly Language – High Level Language – Types of High levellanguage. Introduction to DBMS: What is Database – What is DBMS – Typesof DBMS.

UNIT – IIIntroduction to Network: Types of Network – Network Topologies –

Network Protocols. Internet & WWW: Introduction – What the internet – Internetaccess – Internet basics – Internet protocols – Internet address – WWW. E-Mail:Why use E-Mail – How private is E-Mail – How E-Mail works – E-Mail names &addresses – Advantages & Disadvantages.UNIT – III

Introduction to HTML: Designing a Home page – History of Html –Generations – HTML Documents – Anchor Tag – Hyper Links. Head and BodySections: Header Section – Title – Prologue – Links – Colourfl Web Page –Comment Links.UNIT – IV

Designing the Body Section: Heading Printing – Aligning the Headings-Horizontal Rule – Paragraph – Tab Settings – Images and Pictures – EmbeddingPNG FORMAT Images. Ordered and Unordered Lists: List – Unordered Lists –Headings in a list – Ordered Lists – Nested Lists.UNIT – V

Table Handling: Tables – Table creation in HTML – Width of the tableand cells – cells spanning Multiple Rows / Columns – Coloring Cells – ColumnSpecification.

TEXT BOOKS1. Fundamentals of Information Technology – Alexis Leon, Mathews Lion –

Vikas Publications House. Pvt. Ltd. (unit – I & II)2. World Wide Web with Html – C. Xavier Tata McGraw Hill – First Edition

2000. (UNIT – III, IV & V)

QUESTION PAPER PATTERN

Maximum Marks : 75

Part A – ONE Question from each unit – Either or Type (5 x 5 = 25 Marks)Part B – ONE Question from each unit - Either or Type (5 x 10 = 50 Marks)

17

M.COM – 2016–17 onwards – Semester –II Elective-2– Code : ELPC–2

INDIAN STOCK EXCHANGES

UNIT – IStock Exchange – Meaning and Functions – World’s Stock Exchanges –

Indian Stock Exchanges – Origin and Growth – Organization structure – BSE, NSE ,OTCEI– Mode of organization – Membership – Stock Exchange traders – StockExchange trading – Jobbers Vs. Brokers – Stock Exchange dealings – Trading ofsecurities.

UNIT – IIStock Exchange regulation framework – Under the SEBI Act – Functions

and Working – BSCC Act, Defence of India Rule, Capital Issues Control Act 1947–Dematerialisation.

UNIT – IIIThe Securities Contracts (Regulation) Act 1956 – Important provisions –

Securities Contracts Rules 1957. UNIT – IV

Listing – Meaning, Characteristics, Steps, legal provisions, Benefits,consequences of Non–Listing – Delisting – Insider trading – Speculation – SpeculationVs. Gambling – Investors Vs. Speculators – Investor protection.

UNIT – V

Online Stock Trading – Meaning and Features – Current Scenario –Regulation of Online Stock Trading – e–IPO. E.Commerce Act.

Books Recommended: 1. Financial Institutions & Markets – L.M.Bhole, Tata McGraw – Hill

Publishing Company Limited. 2. Financial Instruments and Services, Nalini Prava Tripathy, Prentice

Hall of India.3. Financial Markets and Institutions S.Gurusamy, Vijay Nicole Imprints

(p) Ltd4. Financial services: M.Y.Khan, Tata Mc Graw – Hill Publishing

Company Ltd 5. Financial services: Dr.D.Joseph Anbarasu & others, Sultan Chand

and Sons. 6. Financial Management and Services – Gordon & Natarajan ,

Himalaya Publishing House

18

QUESTION PAPER PATTERN FOR INDIAN STOCK EXCHANGES

MAX. MARKS: 75


1. Theory 2. Theory 3. Theory One question From Each Unit 4. Theory 5. Theory


6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question From Each Unit 9. (a) Theory or (b) – Theory 10.(a) Theory or (b) – Theory




19

M.COM – 2016–17 onwards – Semester –III – Core- Code : PCO – 9

ENTREPRENEURIAL DEVELOPMENT UNIT – I

Entrepreneur – Concepts and Definitions – Characteristics – Functions – Typesof Entrepreneur – Entrepreneurial Growth – Role of Govt and Non– Govt Agencies –Problems of entrepreneur – Problems and development of women entrepreneurs – Roleof entrepreneurship in economic development – Factors affecting entrepreneurialgrowth.

UNIT – IIEntrepreneurial Motivation – Motivation Theories –Maslow’s Need Hierarchy

theory, McClelland’s Acquired Needs theory and Achievement Motivation theory –Motivating factors – Achievement Motivation – Entrepreneurial Competencies or traits –Major Competencies – Developing competencies – Entrepreneurial Mobility.

Entrepreneurial Development Programme (EDP) – Objectives – Phases of EDP– Performance of EDP Training – Taxation benefits – Incentives and subsidies to SSIunits.

UNIT – IIIMeaning of Project – Identification and Selection of Project – Formulation of

Project Report – Project Appraisal – Project Financing – Financial Planning – Sources ofFinance. UNIT – IV

Financial Institutions support to entrepreneurs at National Level – IDBI – IFCI –IRBI – SIDBI – KVIC – At State Level – SFC – TIIC – SIDCO – TIDCO – SIPCOT.UNIT – V

Promotional institutions for development of entrepreneur – National level – SIDO,NSICO, SISI, and SSIB. State Level – SIIC, SSIC’s, DIC, Industrial Estate – TechnicalConsultancy Organizations.

Books Recommended:

1. Entrepreneurial Development – S. Khanka.2. Entrepreneurial Development in India – Dr. C.S. Gupta & Dr. N.P. Srinivasan3. Entrepreneurial Development – E.Gordon & K.Natarajan

20

QUESTION PATTERN FOR ENTERPRENEURIAL DEVELOPMENT

MAX. MARKS: 75


1. Theory 2. Theory 3. Theory One question From Each Unit 4. Theory 5. Theory


6. (a) Theory or (b) – Theory 7. (a) Theory or (b) – Theory 8. (a) Theory or (b) – Theory One question From Each Unit 9. (a) Theory or (b) – Theory

10. (a) Theory or (b) – Theory




21


ADVANCED BUSINESS STATISTICS

UNIT – I

Correlation – Meaning – Significance – Types of correlation – Karl Pearson’s

Co–efficient of correlation – Rank Correlation. Simple Regression – Regression line X on

Y and Y on X.

UNIT – II

Test of Hypothesis – Procedure of Testing Hypothesis – Type of Errors – Tests

for Means and Proportions – Tests of significance for Large and Small Samples –‘t’ test

and its applications – Cautions while using ‘t’ test.

UNIT – III

Chi – square test – Meaning – Definition – Conditions for applying test – Additive

property – Uses – Limitations – Yates correction.

UNIT – IV

F test – Application of F test – Analysis of variance – Assumptions in Analysis of

Variance – Techniques of Analysis of Variance – One–way and Two–way classifications.

UNIT – V

Time series – Definitions – Utility – Components of times series – Measurement

of trend – Semi average, Moving average and Methods of Least squares –

Measurement of seasonal variations.

Books Recommended:

1. Statistical Methods – S.P. Gupta( S.Chand)2. Statistics – R.S.N. Pillai & Bhagavathi

( S.Chand & Company)3. Comprehensive Statistical Methods – P.N. Arora, Sumeet Arora, S.Arora

( S.Chand) 4. Business Statistics – D.R. Jain , Bharat Jhun Jhunwala

(S.Chand& Company) 5. Quantitative Techniques – S. Khandlewal

( International Book house)

22

QUESTION PATTERN FOR ADVANCED BUSINESS STATISTICS







11. (a) or (b) – Problem (Unit I and II)12. (a) or (b) – Problem (Unit III and IV)13. (a) or (b) – Problem (Unit V and any one of the units)

23


MANAGEMENT ACCOUNTING

UNIT – I Management Accounting – Meaning – Definition – Objectives and Scope –

Nature – Functions – Need – Its relation with Cost accounting and Financial accounting– Merits – Limitations

UNIT – IIAnalysis and Interpretation of Financial Statements – Nature of Financial

Statements – Limitations of Financial Statements – Methods of Financial Analysis –Tools of analysis and interpretation.

Ratio Analysis – Meaning – Definition – Merits – Demerits– Profitability ratios –Liquidity ratios– Solvency ratios – Turnover ratios – Significance and their computation –Preparation of Financial statements using ratios.

UNIT – IIIWorking Capital Analysis – Meaning – Concept – Classification – Importance –

Limitations– Needs – Factors determining the Working Capital requirements – Forecastof working capital – Funds Flow analysis and Cash Flow analysis.

UNIT – IVMarginal Costing – Meaning – Uses and Limitations – Break–Even Analysis –

Assumptions – Cost Volume Profit Analysis – Marginal Costing for Decision Making.

UNIT – V Budgeting and Budgetary Control – Meaning – Nature – Importance –Scope –

Objectives – Advantages – Limitations – Preparation of Functional and Flexible budget Standard Costing – Variance analysis – Material and Labour Variances only.

Books Recommended:1. Management Accounting – S.N.Maheswari (Sultan Chand & Sons)2. Management Accounting – R.S.N.Pillai & Bhagavathi (S.Chand & Sons)3. Management Accounting – T.S.Reddy & Murthy ( Margham Publications)4. Management Accounting – R.K.Sharma & Shasi K.Gupta5. Management Accounting – M.Y.Khan & P.K.Jain ( Tata McGraw–Hill)

24

QUESTION PATTERN FOR MANAGEMENT ACCOUNTING







11. (a) unit I theory or (b) unit II problem12. (a) or (b) – Problem (Unit III and IV)13. (a) or (b) – Problem (Unit V and any one of the units (unit II to V))

25


INCOME TAXUNIT – I

Income Tax Act 1961 – Definition of Income – Assessment year –Previous year – Assessee – Types of Assessee – Scope of Income – Residential status– Incomes which do not form part of the total income.

UNIT – IISalaries: Definition – Characteristics – Provident Fund – Allowances –

Perquisites – Profits in lieu of salary – Deductions out of gross salary – Computation ofSalary Income.

UNIT – IIIComputation of Income from House Property – Profit and Gains of

Business or Profession.

UNIT – IVCapital Gains: Capital Asset – Type of Capital assets – Transfer of

Capital asset – Deemed Transfer – Transfer not regarded as Transfer – Computation ofCapital gains (new method) and Cost of Acquisition – Exempted Capital gains.

Income from Other Sources : General Incomes u/s 56(1) – Specific Incomes u/s56(2) – Dividends u/s 2(22) – Interest on Securities – Deduction u/s 57 – ExpensesExpressly Disallowed u/s 58.

UNIT – V Set Off and Carry Forward of Losses – Deductions from Gross Total

Income – Computation of Total Income of Individual – Income of other person to beadded in the income of Individual

Books Recommended:

1. Income Tax Law and Practice – Gaur and Narang

2. Income Tax – T.S. Reddy & Hari Prasad Reddy

26

QUESTION PATTERN FOR INCOME TAXMAX. MARKS: 75

SECTION – A (5 X 2 = 10)ANSWER ALL QUESTIONS





11. (a) Theory Unit I or (b) Problem unit II12. (a) Problem Unit III or (b) Problem unit IV13. (a) Problem Unit V or (b) Problem any one of the units (unit II to V)

27

M.COM – 2016–17 onwards – Semester –III – Elective – 3 – Code : ELPC–3

FUTURES AND OPTIONS

UNIT – I Introduction to Derivatives – Definition of Derivative Products – Participantsin Derivatives Market – Economic Function of Derivatives Market.

UNIT – II Index Derivatives – Index Number – Economic Significance of Indexmovements –Types of Index – Desirable attributes of an Index – Derivatives in Niftyand Sensex.

UNIT – III Forward Contracts – Limitations of Forward Contracts – Futures –Distinction between Future and Forward Contracts – Futures Terminology – Options –Options Terminology, Call options and Put options.

UNIT – IV Pay off for Buyer ( long futures ) of futures – Pay off for Seller ( Shortfutures ) of futures – Hedging, Speculation and Arbitrage – Options Pay off – Pay offProfit for buyer of call options – Pay off Profit for writer of call options. Hedging andSpeculation in Options.

UNIT – V Evolution of Commodity markets – Commodity markets in India – NewyorkMercantile Exchange – London Metal Exchange – Chicago Board of Trades – TokyoCommodity Exchange – Chicago Mercantile Exchange. Books Recommend:

1. Financial Institutions & Markets – L.M.Bhole, Tata McGraw – HillPublishing Company Limited.

2. Financial Instruments and Services – Nalini Prava Tripathy, PrenticeHall of India.

3. Financial Markets and Institutions – S.Gurusamy, Vijay NicoleImprints (p) Ltd

4. Financial services – M.Y.Khan, Tata Mc Graw – Hill PublishingCompany Ltd

5. Financial services – Dr.D.Joseph Anbarasu & others, Sultan Chandand Sons.

6. Financial Management and Services – Gordon & Natarajan ,Himalaya Publishing House

28

QUESTION PAPER PATTERN FOR FUTURES AND OPTIONS

MAX. MARKS: 75








29

M.COM – 2016–17 onwards – Semester –IV – Core- Code : PCO – 13

INTERNATIONAL MARKETING

UNIT – I International Marketing – Meaning and Definition – Importance, Nature and

Scope – International Marketing and Domestic Marketing – Recent Import and ExportPolicy of India.

UNIT – IIThe General Agreement on Tariffs and Trade (GATT) – WTO – Export promotion

measures – Impact of Globalization on Export Promotion.

UNIT – IIIExport pricing and cost factor – Export pricing and Market imperatives – Export

Pricing objectives – Composition of export pricing – Price Quotations.

UNIT – IV Export Finance – Terms of payment in export – Packing credit and its formalities

pre and post shipment finance – Short, Medium and Long – Term Financing – Letter ofCredit.

UNIT – V Export Procedure – Offer and Receipt of Order – Arranging the goods –

preshipment inspection – Despatch of Export Documents – Insurance – Instruction toforwarding agent – Shipping and customs procedures at port – Banking procedure.

Books Recommended:

1. International Marketing – P. Saravanavel 2. Export Management – T.A.S. Balagopal ( Himalaya Publishing House)3. Export Marketing – B.S. Rathor ( Himalaya Publishing House)4. International Marketing – P.K Vasudove

30

QUESTION PAPER PATTERN FOR INTERNATIONAL MARKETING

MAX. MARKS: 75








31


INTERNET AND E–COMMERCE

UNIT – IHistory of Internet & WWW – Meaning of Electronic Commerce – Advantages

andDisadvantages – Internet, Intranet and Extranet – Technology of Internet Commerce.

UNIT – IIBusiness Process Re–Engineering, Electronic Data Interchange – Advantages,

Electronic Payment Systems – Internet banking – ATM.

UNIT – IIIInternet frauds – Internet security – Cyber Crimes – Cyber laws – E–governance.

UNIT – IVIssues relating to e–commerce – Technology – Wireless applications, Broadband

– Online transactions – use of mobile phones – SMS alerts

UNIT – VFuture of Internet commerce – Hardware and Software – Trends – Information

and application trends.

Books Recommended:

1. Electronic Commerce – Bharath Bhasker (Tata McGraw – Hill)

2. E – Commerce – C.S.V.Murthy ( Himalaya Publishing Houses)

3. E – Commerce and its Application – U.S.Panday & Others (S.Chand & Sons)

4. A Textbook of Information Technology–S. Saravanakumar, R. Parameswaran, T. Jayalakshmi (S. Chand)

32

QUESTION PAPER PATTERN FOR INTERNET AND E–COMMERCE

MAX. MARKS: 75








33


COST ACCOUNTING

UNIT – ICost accounting: Meaning – Scope – Objectives – Advantages – Limitations –

Financial accounting Vs Cost accounting – Installation of a costing system – Practicaldifficulties in installing a costing system – Steps to overcome difficulties – Elements ofcost – Preparation of cost sheet and tender – Reconciliation of cost and financialaccounts.

UNIT – IIMaterial – Classification and coding of material – Fixation of stock level – EOQ –

Purchase procedure – Issue of materials – Pricing of material issues and returns –Inventory control – Periodical and Perpetual Inventory.

UNIT – IIILabour – Classification of labour – Time keeping – Preparation of payroll – Wage

payment and incentive system – Idle time – Over time – Accounting of labour cost –Labour turnover

UNIT– IVOverhead – Classification – Steps in overhead accounting – Absorption of

overhead Cost – Difference between cost allocation and apportionment andre–apportionment – Overhead recovery rates – Over absorption and under absorption –Meaning and causes – Accounting of under and over absorbed overheads.

UNIT – V

Process costing – Features – Process losses – Inter process Profits –Equivalent production.

Joint–products and by–products – Distinction between by–products, main–products and joint–products – Accounting treatment for joint – products and by–products– Operating costing (Transport only).

Books Recommended:

1. Cost Accounting – S.P. Jain and K.L. Narang ( Kalyani Publishers)2. Cost Accounting – T.S.Reddy & Moorthy (Margham Publications)3. Practical Costing – B.S.Khanna & Others (S.Chand & Sons)4. Cost Accounting – R.S.N. Pillai and Bagavathi ( S.Chand)5. Cost Accounting – S.P Iyengar ( Sultand & Sons)

34

QUESTION PAPER PATTERN FOR COST ACCOUNTING








35


INDIRECT TAXATION

UNIT – ITaxation – Meaning – Objectives – Need for Taxation – Federal Finance System

– Indian Tax System – Features – Direct Taxes – Indirect Taxes – Meaning and Scopeof Indirect Taxes.

UNIT – IIExcise Duties – Meaning – Significance – Types – Central Excise and Sale Act

1944 – Important Definition – Powers and Duties of Officers – Levy – Collection Methods

UNIT – IIIValue Added Tax(VAT) – Meaning – Merits and Demerits – Distinction between

VAT and Sales Tax – Levy of VAT – Types of VAT – Methods of Computation – Rates ofVAT.

Service Taxes (ST) – Meaning – Elements of service Tax – Different taxableservices – Exempted services – Service Tax valuation rules – Rate of service Tax.

UNIT – IV

Central Sales Tax Act 1956 – Important Definition – Sale or Purchase of Goodsin the Course of Inter – State Trade or Commerce – Sale or Purchase of Goods Outsidea State – Sale or Purchase in the course of Import and Export – Procedure for Levy andCollection.

UNIT – VCustom Duties: Meaning – Objects – Import Duties – Export Duties – Pattern of

Customs Duties in India – Customs Act 1962 – Important Definitions – Power to ProhibitImportation and Exportation of Goods – Levy and Exemption of Customs Duties.

Books Recommended:

1. Business Taxation – Dingar Pagare2. Principles of business taxation – Srinivasan & Periyasamy3. Indirect Taxation – V. Balachandran

36

QUESTION PAPER PATTERN FOR INDIRECT TAXATION

MAX. MARKS: 75








37

M.COM – 2016–17 onwards – Semester –IV – Elective – 4 – Code : ELPC – 4

FUNDAMENTAL AND TECHNICAL ANALYSIS

UNIT – I Investment – Meaning – Importance –– Security Analysis – Risk andReturn – Various approaches to Security Valuation.

UNIT – II Fundamental Analysis – Meaning – Market Analysis – Indices of NSE andBSE. UNIT – III Industrial Analysis – Meaning – Methods – Company Analysis – Meaning– Methods.

UNIT – IV

Technical Analysis – Meaning – Dow Theory – Elliot Wave Theory.

UNIT – V Moving Averages – Charts – MACD – relative strengths.

Books Recommended:

1. Investment Management – Zvi Bodie & Others (Tata McGraw–Hill )

2. Security Analysis and Portfolio Management – V.A.Avadhani (Himalaya

Publishing Houses)

3. Investment Management – L.Natarajan (Margham Publications)

4. Investment Management – V.K.Bhalla ( S.Chand & Sons)

5. Investment Management– Preethi Singh ( Himalaya Publications)

6. Security Analysis and Portfolio Management – Punithavathy Pandian ( vikas

Publishing House Pvt Ltd)

38

QUESTION PAPER PATTERN FOR FUNDAMENTAL AND TECHNICAL ANALYSIS

MAX. MARKS: 75







13. (a) or (b) – Theory (Unit V and any one of the units)

39

MCA – 2016–17 onwards– Semester –IV

ACCOUNTING AND FINANCIAL MANAGEMENT

UNIT – IAccounting–Meaning – Definition – Concepts – Conventions – Rules of Double

entry system of Accounting – Preparation of Accounting Records – Journal – Ledger –Trial balance (excluding subsidiary books).

UNIT – IIFinal Accounts of Sole Trading Concern – Preparation of Trading Account –

Profit and Loss Account, Balance Sheet (problems with simple adjustments).

UNIT – III Financial Management – Meaning – Scope – Objectives –– Financial Decisions

Ratio Analysis – Meaning – Nature – Uses – Limitations. Computation of Liquidity,Solvency, Profitability and Turnover Ratios (computation of ratio from financialstatements only).

UNIT – IVBudgetary control – Meaning – Objects – Importance – Advantages –

Preparation of Materials, Production, Cost of production, Cash and Flexible Budgets(simple problems only).

UNIT – V

Capital Budgeting – Meaning – Importance – Project Appraisal Methods –Payback Method – Net Present Value – Accounting Rate of Return.

Books Recommended:

1. Principles of Advanced Accountancy – N. Vinayakam & K.L. Nagarajan2. Management Accounting – S.N. Maheswari3. Financial Management – R.K. Sharma & Sushi gupta4. Financial Accounting – T.S. Reddy and Murthi

40

QUESTION PAPER PATTERN FOR ACCOUNTING AND FINANCIAL MANAGEMENT








41