CHOICE BASED CREDIT SYSTEM STRUCTURE

Transcription

1 CHOICE BASED CREDIT SYSTEM STRUCTURE FOR THOSE WHO HAVE JOINED FROM THE ACADEMIC YEAR ONWARDS M.COM Sem Subject Hrs. Cr. Adl. Cr. Marks Allotted Exam (Hrs) Int. Ext. 01 Core Advanced Business Statistics Core Financial Markets and Services (common) I 03 Core 04 Core Accounting for Decision Making Principles and Practices of Insurance *Elec.-I Paper -I SLC In Plant Training *Report;@Viva 3 40 [*30:@10] 60 [*50:@10] 01 Core Operations Research Core Human Resources Management (Common) II 03 Core 04 Core Advanced Financial Accounting (Common) Computer Applications in Business NME - I Emerging Trends in Services Sector SLC Law Protecting Consumers * Elective-I: Elective paper has two choices, select any one. I.1 Global Marketing Management (common) I.2 International Trade Finance and Documentation (Common) 143

2 Sem Subject Hrs. Cr. Adl. Cr. Exam (Hrs) Marks Allotted Int. Ext. 01 Core Business Research Methods Core Advanced Cost Accounting Core Services Marketing (Common) III 04 Core Direct Taxes I *Elec.-II Paper -II SLC Cost Audit and Performance Management Core Investment (Common) Management Core Project Planning and Control Core Higher Accounting IV 04 Core Direct Taxes II *Elec.-III Paper -III Elective Major Project *Report;@Viva 4 40 [*30:@1 0] 60 [*50:@ 10] 07 SLC Event Management TOTAL *Elective II and III: Each elective paper has two choices, select any one. II.1. Financial Management II.2. Marketing Management III.1. Retail Marketing III.2. Risk Management 144

3 M.Com.: Those Who Have Joined From The Academic Year Onwards Under CBCS System Core Subject ADVANCED BUSINESS STATISTICS Code: SEMESTER I Objective: To give basic knowledge of the subject and familiarise with the techniques of Statistics to use them effectively in their research. (a) Statistics Meaning Definition Laws of Statistics Functions Importance Limitations Fallacies in Statistics. (b) Correlation Meaning Definition Types Methods of Studying Correlation Correlation in Bivariate Frequency Table Simple and Multiple Correlations Probable Error and Standard Error Coefficient of Determination. (c) Regression Meaning Types Correlation and Regression Methods of Studying Regression Regression Coefficients Regression Equations Simple and Multiple Regressions. [14 Hrs] Analysis of Time Series Meaning Uses Components of Time Series Methods of Trend Measurement of Seasonal Variations Measurement of Cyclical Variations Linear Growth Rate Compound Growth Rate. Theoretical Distributions Discrete Probability Distribution Binomial and Poisson Distribution Continuous Probability Distribution Normal Distribution. Hypothesis Meaning Testing of Hypothesis Procedure for Testing a Hypothesis Z test and t test Test of Significance of a Sample Proportion Difference between Two Sample Proportions Test of Significance of Mean Large Samples Test of Significance of Difference between Two Means of Large Samples Test of Significance of Difference between Two Standard Deviations Paired t Test. [21 Hrs] (a) Chi square test Definition Nature and Properties of chi square Distribution Conditions characterising the Chi square test Degrees of Freedom Test of Goodness of Fit Test of Independence of Attributes Test for the Population Variance The sign test The Mann - whitney U Test The One Sample Runs Test The Kruskal- Wallis Test. 145

4 (b) F test and Analysis of Variance F Distribution Assumptions in F test Analysis of Variance in One Way Classification and Two Way Classifications. TEXT BOOK: 01. Gupta S.P., Statistical Methods, Sultan Chand and Sons, New Delhi, Pillai R.S.N., and Bagavathi V., Statistics, S.Chand and Co., Ltd, New Delhi, Sanchetti and Kapoor V.K., Statistics, Sultan Chand and Sons, New Delhi, Elhance D.N., Veena Elhance and Agarwal B.M., Fundamentals of Statistics, Kitab Mahal, New Delhi, % theory. The questions should be asked in the ratio of 80% problems and Core Subject FINANCIAL MARKETS AND SERVICES Code: / [Common for M.Com and M.Com (CA) Major Students] SEMESTER I Objective: To educate the students regarding financial market To make them aware of the various financial services provided in India To educate the students regarding the practices followed in the financial market in India To inculcate the knowledge regarding the services rendered by various financial institutions. Financial System Meaning, Functions Structure of Financial System in India Financial Services Importance Various Financial Services Financial Market Meaning Classification Long Term and Short Term Financial Market Importance of Short Term Financial Market Money Market Call Money Market Treasury Bills Market Discount Market Government Securities Market Markets for Commercial Paper and Certificate of deposits. Capital Market in India New Issue Market Functions Methods of Floating New Issues Secondary Market Stock Exchanges Functions of Stock Exchange Listing of Securities On line Trading Trading of Shares E Shares BSE, NSE, OTCEI Objectives and Functions SEBI Functions and Powers. 146

5 Merchant Banking Meaning Services Regulations by SEBI Problems of Merchant Banker Mutual Funds Meaning Open, Close and Funds Importance Mutual Funds in India Reasons for Flow Growth. Factoring and Forfaiting Meaning and Importance Factoring Vs Discounting Factoring in India Factoring Vs Forfaiting Advantages and Limitations. Depository System Meaning Functions and Advantages Depository System in India. Credit Rating Meaning Importance Credit Rating Agencies in India. TEXT BOOK: 01. Gordon E., and Natarajan K., Financial Market and Services, Himalaya Publishers, Mumbai, Joseph Anparasu and Others, Financial Services, Sultan Chand and Sons, New Delhi, Khan M.Y., Financial Markets and Institutions, McGraw Hill, New Delhi, Core Subject ACCOUNTING FOR DECISION MAKING Code: SEMESTER I Objectives: To enrich the students in analysis and interpretation of financial statement. Make them to know the importance of decision making. Management Accounting Meaning Definition Nature Characteristics Scope Objectives Need Importance and Limitations Difference between Financial Accounting Cost Accounting and Management Accounting. Analysis and Interpretation of Financial Statements Comparative Statement Common Size Statement Trend Analysis Ratio Analysis. Marginal Costing CVP Analysis Application of Marginal Costing in Managerial Decision Making. 147

6 Standard Costing Setting Standards Variance Analysis and Reporting Material, Labour, Overheads, Sales and Profit Variances. Budget and Budgetary Control Preparation of Budgets Types of Budgets ZBB and its Relevance in Decision Making Standard Costing Vs Budgetary Control Responsibility Accounting Value Analysis. TEXT BOOK: 01. Dr. S.N. Maheswari, Management Accounting and Financial Control, Sultan Chand and Sons, Delhi, Iyyankar S.P., Cost Accounting, Sultan Chand, Delhi, Jain S.P., and Narang K.C., Cost and Management Accounting, Kalyani Publications, Luthiyana, Core Subject PRINCIPLES AND PRACTICES OF INSURANCE SEMESTER I Code: Objectives: To make the student to familiar with the concepts of life and General insurance principles [10 Hrs] Introduction to insurance functions of insurance-primarysecondary- definition of insurance-nature of insurance - principles of insurance-evolution of insurance- Types of insurance organisations- Insurance organisations in India-Role and importance of insuranceprinciples of insurance contract Insurable Interest- Utmost Good Faith Principle of Indemnity Doctrine of Subrogation Principle of Proximate cause- growth and developement of insurance in India. Introduction to Life Insurance Meaning and definition classification of life insurance policy-insurance for ladies and minors- Life Insurance for the under privileged progress of life insurance business in India - insurance ombudsman- Life Insurance Policy conditions Age Proof Medical Examination Documents used in Life Insurance Assignment of Life Insurance Policies Nomination Surrender Value Policy Conditions Revival Conditions Alternation of Policy Riders Life Insurance, Tax: Laws and Stamp Duties Tax Laws and Life Insurance Life Insurance and Stamp Duties. 148

7 Development of general insurance in India, Fire insuranceneed, procedure of taking fire insurance policy, procedure of settlement of claims under fire insurance, double insurance, reinsurance; marine insurance- types of marine insurance policy, settlement of claims in marine insurance; miscellaneous insurancemotor insurance, personal accident insurance, livestock insurance, crop insurance, employees liabilities insurance, burglary insurance. Health Insurance - meaning-product design-structural facilitiessustainablity of the products-product innovation-insurance beyond hospitalisation coverage health insurance in India-prospects of health insurance-catastrophe insurance- Insurance Intermediaries Insurance Agent; meaning, procedure for becoming and insurance agent, functions of an insurance agent, rights of an insurance agent, termination of an insurance agent, essentials for successful insurance salesman. Corporate agents Surveyors and loss assessors, brokers, third party administrators, IRDA regulation and banks. TEXT BOOK: 01. Mishra M.N., and Mishra S.B., Insurance principles and practice, S.Chand publications. 01. G.E. Thomas, K.C Mishra, General Insurance Principles & Practice, Cengage Learning 02. K.C. Sharma, General Insurance in India: Principles and Practices, Regal Publications, Principles and Practice of Insurance, ICAI, Elective Major GLOBAL MARKETING MANAGEMENT Code: / [Common for M.Com and M.Com (CA) Major Students] SEMESTER I Objectives: To enrich the knowledge about the Globalised Market to the Post Graduate Students. To create awareness about Globalised Financial Institutions to the Commerce Students. 149

8 Introduction to Global Marketing Global Marketing Environment Economic, Political, Legal, Demographic, Socio Cultural, Geographical and Natural Environment Global Market Opportunities Barriers to Global Marketing Trade and Non trade Barriers Domestic Vs Global Marketing. Global Trade Agreements GATT The Uruguvay Round Salient Features of UR Agreement GATTs, TRIMs, TRIPs Dispute Settlement Anti Dumping Measures WTO Objectives and Functions of WTO. Global Market Selection and Profiling Global Market Entry Strategies Product Strategies Promotion Strategies Pricing Strategies. Institutional Infra Structure for Export Promotion in India Export Procedure and Documentation Financing of Global Trade in India EXIM Bank of India EGCC Global Financial Institutions IMF, IBRD, IDA and ADB Their Objectives and Functions. Global Marketing of Services Global E Marketing MNCs Organisations for Global Marketing Future of Global Marketing. TEXT BOOKS: 01. Francis Cherurnilam International Trade and Export Management, Himalaya Publishers, Mumbai, Warren and Keegan J., Global Marketing Management, Prentice Hall of India Pvt., Ltd., New Delhi, Jeevanandham C., Foreign Exchange, Sultan Chand and Sons, New Delhi, Varshney R.L., and Bhata Charyia B., International Marketing Management, Sultan Chand and Sons, New Delhi, Elective INTERNATIONAL TRADE FINANCE AND DOCUMENTATION [Common for M.Com and M.Com (CA) Major Students] SEMESTER I Code: / Objective: To enrich students knowledge and understanding various operations, documentations, executing Export and Import orders and promotional measures which emphasis on developing systematic approach to do International Business. 150

9 FOREIGN TRADE AND TRANSACTION: [8Hrs] Meaning Export Import Scope Functions Types of imports and exports Balance of Trade Balance of Payments Theories of Foreign Exchange mechanism. [18 Hrs] Export contract, Export Procedures Registration, Pre shipment Shipment and Post Shipment. Shipping documents in Foreign Trade, Marine Insurance Policy, INCOTERMS and Export Finance Import Documents Transport Documents, Bill Entry, Airway bill certification and Inspection certificate measurement, Freight declaration. [18 Hrs] Methods of payments used in foreign trade, Letter of credits Procedure and types. Export promotion measures : Duty Drawback, EPCG, Market Development Assistance(MDA),Market Access Initiative ( MAI), Deemed exports. Deferred Payment Guarantee. Export Promotion Institutions: [18 Hrs] Export Promotion Councils, Commodity Boards, Export Inspection Council, Indian Trade Promotion Organization, Indian Institute of Foreign Trade, Indian Institute of Packaging, Export Processing Zones, EOUS & Chamber of Commerce. [13 Hrs] INTERNATIONAL FINANCIAL INSTITUTIONS: EXIM Bank, International Monetary Fund (IMF), Asian Development Bank(ADB), Export Credit Guarantee Corporation(ECGC), World Bank, International Development Association, Bank of International Settlement, Multinational. Investment Guarantee Agency, International Investment Bank, Industrial Credit and Investment Corporation of India (ICICI). TEXT BOOKS: 01. Foreign Trade & Foreign Exchange - B.K. Chaudhuri, O.P. Agarwal Himalaya Publishing House, Export & Import procedures & Documentation Acharya Jain, Himalaya Publishing House, REFERENCE: 01. Francis Cherunilam, International Trade and Export Management, Himalaya Publishing House, Jeevanandam, Foreign Exchange Practice and Concepts and Control, S.Chand,

10 Self-Learning Course IN PLANT TRAINING Code: [Common for all PG Courses except MBA and M.Com (CA)] SEMESTER I Objectives of Training: To apply creative skills To develop critical thinking skills Working model for the solution of a real time problem To improve practical working skills To develop lifelong learning skills Short term in plant industrial training of 15 days. Addl. Credits 3 Students must select their own industrial unit of their choice for training. The training includes process, product and viva voce or class room presentation. Process must include working file. Working file includes draft copies of work, a working log, work schedule and resources used. Product includes actual design and development of training. Components required in the viva voce or class room presentation. Information about the topic Personal relevance Presentation skills Power point presentation (must) Findings Conclusions Evaluation: Total Internal External Project Viva Total Core Subject OPERATIONS RESEARCH Code: SEMESTER II Objectives: To familiarize with the essential tools of operations research to make decisions scientifically and to encompass a wide range of problem solving techniques and methods applied in the pursuit of improved decision making and efficiency. 152

11 [5 Hrs] Operations Research Meaning Nature Characteristics Scope Modeling Limitations. [30 Hrs] Linear Programming Meaning Advantages Limitations Graphical Method Mathematical Formulation Simplex Method (excluding degeneracy) Limitations of Linear Programming Techniques. Transportation Assignment (excluding Travelling salesman) Unbalanced Degeneracy Maximization of Profits Transportation Vs Assignment. Queuing Theory Meaning Elements Single Channel Model Only. Simulation Meaning Importance. Network Analysis PERT CPM Meaning Objectives Advantages Limitations Similarities and Dissimilarities (excluding crash cost method). TEXT BOOK: 01. Kapoor V.K., Operations Research, Sultan Chand and Sons, New Delhi, Gupta P.K., and Hira D.S., Operations Research, S. Chand and Sons, New Delhi, Panneerselvam R., Operations Research, Prentice Hall of India Pvt. Ltd., New Delhi, Sharma J.K., Operations Research, Macmillan India Ltd., New Delhi, The questions should be asked in the ratio of 80% for problems and 20% for theory. Core Subject HUMAN RESOURCES MANAGEMENT Code: / [Common for M.Com and M.Com (CA) Major Students] SEMESTER II Objectives: Human Resources has been emerging as an important resource of any nation. Therefore, o To teach the students about the objectives, Scope and Role of Human Resources Management and their importance in the era of Globalisation. 153

12 UNIT I: Nature and Scope of Human Resources Management: Meaning and Definition of HRM Objectives and Functions of HRM Models of HRM HRM in a Changing Environment Role of Globalization in Human Resources Management. Human Resources Planning: Man Power Planning Importance Job analysis Job description Job Specification Recruitment and Selection Selection Process, use of tests in selection process Placement. Wage and Salary Administration: Principles and techniques of wage fixation, job evaluation, incentive scheme. Performance Appraisal: Process, Methods, factors that distort appraisal, methods to improve performance, Role of performance in the performance management process, performance Appraisal Vs Potential Appraisal. Training and Development: Principles of Training, objectives, types and Training methods, Management development: its meaning, scope and objectives, Morale and Motivation of Employees: Morale importance of morale employee attitudes and behavior and their significance to employee productivity. Motivation methods of employees, Empowerment Factors affecting empowerment Process Benefits. International HRM: Model, differences between Local and International HRM Approaches to HRM. Trends in HR HR Outsourcing HRIS Management of Turnover and Retention. TEXT BOOKS: 01. Aswathappa K., Human Resource and Personal Management, Text and Cases, Tata McGraw Hill, New Delhi, Prasad L.M, Human Resource Management, Sultan Chand and Sons, New Delhi, Bernardin H. John, Human Resource Management An Experiential Approach, Tata McGraw Hill, New Delhi,

13 02. Caseio and Wayn H., Managing Human Resources Productivity, Quality of Work Life and Profits, Tata McGraw Hill, New Delhi, Dezenzo A. David and Robbins P. Robbins, Human Resource Management, John Willey and Sons, Inc, New Delhi, Gary Dessler, Human Resource Management, Prentice Hall of India, New Delhi, Core Subject ADVANCED FINANCIAL ACCOUNTING Code: / [Common for M.Com and M.Com (CA) Major Students] SEMESTER II Objectives: To give the wide knowledge of Partnership Accounts. Make the students understand the Accounting System followed in Hire Purchase Transaction. To educate the students regarding preparation of accounts for Branch and Departments. Accounts from Incomplete Records Net Worth Method and Conversion Method. Partnership Accounts Past Adjustments and Guarantee Admission, Retirement, Retirement Cum Admission Death JLP and Amalgamation. Partnership Accounts Dissolution Insolvency of One Partner and All Partners Piece Meal Distribution of Cash Sale to a Company. Hire Purchase and Installment System Default and Repossession Hire Purchase Trading Account Stock and Debtor System. Branch and Departmental Accounts. TEXT BOOK: 01. Jain S.P., and Narang K.L., Advanced Accounting, Kalyani Publishers, Luthiyana, Gupta R.L., and Radhasamy M., Advanced Accounting, Sultan Chand, Delhi, Pillai R.S.N., and Bagavathi, Advanced Accounting, S. Chand, Delhi,

14 Core Subject COMPUTER APPLICATION IN BUSINESS Code: SEMESTER II Objectives: To enrich the knowledge of students regarding C language. To make them aware of the use of C language in the business application. To train them to write C programe to solve business problems. Software Meaning, Importance and Types System Software Vs Application Software Applications of Computers in Business Algorithms and Flow Charts Meanings and Importance Flow Diagrams for Simple Commercial Applications, Introduction to C language Characteristics of Sets Base Structure of C Program Key Words and Identifiers Contents Variables Data Type Declaration of Variables Assigning Values to Variables. Operators Arithmetic, Relational, Logical, Assignment, Conditional, Increment and Decrement Operators Arithmetic Expressions Hierarchy of Arithmetic Operation Mathematic Functions Input and Output Operator Formatted Input and Output Decision Making with IF statement Nesting of IF statement GOTO statement SWITCH statement. Looping While statement Do statement For statement Break and Continued statement Array One Dimensional Arrays Two Dimensional Arrays Sample Programmes for Processing Students Result, Employee Pay Roll Preparation Handling of Strings Declarating and Initialising String Variables Reading Writing Strings Comparison of Strings Important String Handing Functions. User Defined Functions Meaning, Importance, Structure of a user defined function Calling Function Types of VIF Nesting of IF Function - Recursion Structure of Unions Structure Definition Assigning Values Initialization Output Unions their Structure and Merits Pointers Declaring and Initializing Pointers Pointer Expression Pointers and Arrays. File Management Defining Opening a File Closing a File Input and Output Operating Files Solving Business Problems Using 156

15 C Simple, Compound Interest Calculations, Salesman Commission Calculation, Break Even Analysis, EOQ Calculations, Programme to make or buy decision. TEXT BOOKS: 01. Ramasamy S., and Radhakrishnan P., Programming in C, Si Tech Publications, Chennai, Balagurusamy, C Programming, Tata McGraw Hill, New Delhi, Raja Gopalan S.P., Programming in C and PC Applications, Vikas Publication, New Delhi, Non Major Elective EMERGING TRENDS IN SERVICES SECTOR SEMESTER II Code: Objectives: The main objective of introducing the subject Emerging Trends in Services Sector to PG students is Marketing of Services: o To enrich knowledge about service sectors and its present trend to our first year PG students. Introduction Growth of a Service Sector The Concept of Service Characteristics of Services Classification of services Designing the Service Blue Printing. Marketing Mix in Services Marketing: Meaning The Seven Ps Services Product Price Pricing Strategies and Tactics Promotion of Services Placing or Distribution Methods for Services Additional Marketing Mix for Services People, Physical Evidence and Process. Strategic Marketing Management for Services: Capacity Constraints Matching Demand and Supply through Capacity Planning Internal Marketing External Marketing Interactive Marketing. Delivering Quality Services: Service Quality Meaning Dimensions in Service Quality Customer Expectations of Services Customer Perceptions of Service. Gap Analysis Key Factors and Strategies for Closing the Gap. Role of 157

16 Information Technology in Delivering Services Internet Online Operations. Marketing of Services with Special Reference to: a. Educational Services b. Health Services c. Financial Services d. Tourism TEXT BOOK: 01. Vasanti Venugopal and Raghu V.N., Services Marketing, Himalaya Publishing House, Mumbai, Christopher Love Lock, Jochen Wintz and Jayanta Chatterice, Services Marketing, Pearson Education, South Asia, New Delhi, Jha S.M., Services Marketing, Himalaya Publishing House, Mumbai, Valarie A., Zeithaml and Mary To Bitner, Services Marketing, McGraw Hill, New Delhi, Self Learning Course LAW PROTECTING CONSUMERS Code: SEMESTER II Objectives: To familiarize the students about the consumer rights Addl. Credits 3 To create knowledge about various acts protecting consumers. Market and Marketing: Meaning of Market Definition of Market Classification of Market Marketing Features of Marketing Objects of Marketing Importance of Marketing. Marketing of Consumer Good: Meaning Consumer Goods Consumer Goods Classification of Consumer Goods Characteristics of Consumer Goods. Consumer Protection Act 1986: Definition Aims and Objectives, Consumer Protection Councils Consumer Disputes Redressal Agencies at Various Levels District Forum State Commission National Commission Penalties. 158

17 Consumer Legislation: Trade Description Act 1968 Weight and Measurement Act 1963 Food and Drugs Act 1955 Prices Act 1974 Consumer Credit Act Law Relating Sale of Goods: Contract of Sale Sale Vs. Agreement to Sell Essentials of a Contract of Sale Goods Conditions and Warranties Caveat Emptor Delivery of Goods Rules Regarding Delivery Rights to Unpaid Seller. TEXT BOOK: 01. Pillai R.S.N., and Bagavathi, Modern Marketing Principles and Practices, S. Chands and Company Ltd., New Delhi, Dr. S.N., Maheswari and Dr. S.K., Maheswari, Business Law, Himalaya Publishing House, New Delhi, Michael Baker J., Marketing An Introductory Text, The Macmillan Press Ltd., New Delhi,

18 M.Com.: Those who have joined from the academic year onwards under CBCS System EVALUATION PATTERN Internal : 25 Marks External : 75 Marks INTERNAL: Test -15 (average of the better two of the three tests conducted) Assignment - 5 Seminar - 5 Question Paper Pattern: INTERNAL EXTERNAL Part A : 5*1 = 5 Part B : 3/8*3 = 15 Part C : 1/2*10 = 10 *30 Part A : 5*2 = 10 Part B : 5/7*7 = 35 Part C : 2/4*15 = * Internal test mark 30 will be converted to