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M. Com. IIIrd Semester (Compulsory Papers)

iz'u i= iz'ui= dk uke iw.kkZad isij dksM

Paper – I

iz'ui= & I

izcU/k dh vo/kkj.kk

(Management Concept)

80+20 301

Paper – II

iz'ui= & II

laxBukRed O;ogkj

(Organisational Behaviour)

80+20 302

Paper – III

iz'ui= & III

mPpRrj ykxr ys[kkadu

(Advance Cost Accounting)

80+20 303

Paper – IV

iz'ui= & IV

vk;dj fo/kku ,oa ys[ks

(Income Tax Law and Accounts)

80+20 304

Paper – V

iz'ui= & V

dj fu;kstu ,oa izcU/k

(Tax Planning and Management)

80+20 305

M. Com. IVth Semester

Special attention to the Students. Students are required to select any one

Specialization out of four suggested below.

Optional – Specialization

Optional Group – (A) Marketing

Optional Group – (B) Management

Optional Group – (C) Banking and Insurance

Optional Group – (D) Taxation and Accounting

Optional Group – (A) foi.ku (Marketing)


Paper – A I

iz'ui= & A I

foi.ku ds fl)kUr

(Principle of Marketing)

80+20 401

Paper – A II

iz'ui= & A II

foKkiu ,oa foØ; izcU/k

(Advertising & Sales Management)

80+20 402

Paper – A III

iz'ui= & A III

foi.ku vuqlU/kku

(Marketing Research)

80+20 403

Paper – A IV

iz'ui= & A IV

vUrjkZ"Vªh; foi.ku

(International Marketing)

80+20 404

Optional Group – (B) izcU/k (Management)


Paper – B I

iz'ui= & B I

foRrh; izcU/k

(Financial Management)

80+20 411

Paper – B II

iz'ui= & B II

dkfeZd izcU/k

(Personnel Management)

80+20 412

Paper – B III

iz'ui= & B III

mRiknu izcU/k

(Production Management)

80+20 413

Paper – B IV

iz'ui= & B IV

O;wgjpuk izcU/k

(Strategic Management)

80+20 414

Optional Group – (C) cSafdax ,oa chek (Banking and Insurance)


Paper – C I

iz'ui= & C I

cSfdax O;ogkj

(Banking Practices)

80+20 421

Paper – C II

iz'ui= & C II

Hkkjr esa cSafdax laLFkk,

(Banking Institution in India)

80+20 422

Paper – C III

iz'ui= & C III

thou chek

(Life Insurance)

80+20 423

Paper – C IV

iz'ui= & C IV

lkekU; chek

(General Insurance)

80+20 425

Optional Group – (D) djkjksi.k ,oa ys[kkadu (Taxation and Accounting)


Paper – D I

iz'ui= & D I

Hkkjr esa izR;{k dj(Direct Tax in India)

80+20 431

Paper – D II

iz'ui= & D II

vizR;{k dj (Indirect Tax)

80+20 432

Paper – D III

iz'ui= & D III

lsok ds {ks= esa ys[kkadu(Accounting in Service Sector)

80+20 433

Paper – D IV

iz'ui= & D IV

ys[kkadu i)fr;k¡(Accounting Methods)

80+20 434

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M.Com. Third Semester (Compulsory Paper)

,e- dkWe- rrh; lsesLVj & vfuok;Z iz'ui=

izcU/k dh vo/kkj.kk ¼iz'ui= izFke½

MANAGEMENT CONCEPT (Paper – First)

M.M. : 80

OBJECTIVE -

The Objective of this course is to help student understand and conceptual framework of management and organizational behaviour .

Unit – I Schools of Management Thought : Scientific, process, human behaviour and social system school; Decision theory school; Quantitative and system school; Contingency theory of management; Functions of a manager.

Unit – II Managerial Functions : Planning - concept, significance, types; Organizing - concept, principles of authority, theories, types of organizations, authority, responsibility, power, delegation, decentralization;

Unit – III Staffing; Directing; Coordinating; Control - nature, process, and techniques.

Unit – IV Motivation : Process of motivation; Theories of motivation - need hierarchy theory, theory X and theory Y, two factor theory, Alderfer’s ERG theory, McCleland’s learned need theory, Victor Vroom’s expectancy theory, Stacy Adams equity theory.

Unit – V Group Dynamics and Team Development : Group dynamics - Definition and importance, types of groups, group formation, group development, group composition, group performance factors; Principle-centered approach to team development.

laxBukRed O;ogkj ¼iz'ui= f}rh;½

ORGANIZATIONAL BEHAVIOUR (Paper – Second)

M.M. : 80OBJECTIVE -

The Objective of this course is to help student understand and conceptual framework of management and organizational behavior.

Unit – I Organizational Behaviour : concept and significance ; Relationship between management and organizational behaviour; Emergence and ethical perspective; Attitudes; Perception; Learning; Personality; Transactional analysis.

Unit – II Leadership : Concept; Leadership styles; Theories - trait theory, behavioural theory, Fielder’s contingency theory; Harsey and Blanchard’s situational theory; Managerial grid; Likert’s four systems of leadership.

Unit – III Organizational Conflict : Dynamics and management; Sources, patterns, levels, and types of conflict; Traditional and modern approaches to conflict; Functional and difunctional organizational conflicts; Resolution of conflict.

Unit – IV Interpersonal and Organizational Communication : Concept of two-way communication; Communication process; Barriers to effective communication; Types of organizational communication; Improving communication; Transactional analysis in communication.

Unit – V Organizational Development : Concept; Need for change, resistance to change; Theories of planned change; Organizational diagnosis; Organizational Development intervention.

mPpRrj ykxr ys[kkadu ¼iz'ui= rrh;½

ADVANCED COST ACCOUNTING (Paper – Third)

M.M. : 80

OBJECTIVE -

This course exposes the students to the basic concepts and the tools used in cost accounting.

Unit – I Introduction – Cost Analysis, concepts and classification, Materials control – Techniques of Materials control.

Unit – II Labour cost – Computation and control, Overheads – Accounting and Control.

Unit – III Job, Batch, Contract Costing and operating costing.

Unit – IV Process Costing, Joint products & By – products costing. Uniform costing and Estimate costing.

Unit – V Budgetary control – Importance of budgets in accounting. Nature of budgetary control, Organization for budgetary control preparation of fixed and variable budgets. Cash Budget, Production and sales Budget.

vk;dj fo/kku ,oa ys[ks ¼iz'ui= & prqFkZ½

Income Tax Law and Accounts (Paper – Fourth)

M.M. : 80

OBJECTIVE –

The objective of this course is to help student understand and conceptual framework of Income tax.

Unit – I Law relating to Income tax : Brief study of the main provisions of the Indian Income Tax Act. Important definitions. Income exempted from tax, Residence and Tax liability.

Unit – II Calculation of taxable income under the head : Salary and House property.

Unit – III Depreciation and Development allowance, Calculation of taxable Income under the head : Business and Profession, capital gains, income from other sources.

Unit – IV Set off and carry forward of losses, Deduction from gross total Income Calculation of taxable Income and tax of an individual, and Hindu undivided Families.

Unit – V Appeals & Revisions Reference of High Court and Supreme court, offences & penalties, Income tax authorities.

dj fu;kstu ,oa izcU/k ¼iz'ui= & iape½

TAX PLANNING AND MANAGEMENT (Paper – Fifth)

M.M. : 80

OBJECTIVE –

This course aims at making students conversant with the concept of corporate tax planning and Indian tax laws, as also their implications for corporate management.

Unit – I Calculation of taxable Income and tax of Firm and Companies.

Unit – II Return of Income, Provisional Regular, Expert and emergency assessment, Re opening of assessment.

Unit – III Concept of tax Planning ; Tax avoidance and tax evasions ; Tax planning with reference of location, nature and form of organization of new business.

Unit – IV Tax planning to capital structure, decision dividend policy ; Inter corporate dividends and bonus shares.

Unit – V Preparation of income tax returns, Computation of Income tax, Tax deduction at source; Advance payment of tax.

,e-dkWe- prqFkZ lsesLVj & (M.Com. Fourth Semester)

fof'kf"Vdj.k % (A) foi.ku

Specialization : (A) Marketing

¼1½ foi.ku ds fl)kUr ¼iz'ui= & : A&izFke½

PRINCIPLE OF MARKETING (Paper – : A-First)

M.M. : 80

OBJECTIVE –

The Objective of this course is to facilitate understanding of the conceptual framework of marketing and its applications in decision making under various environmental constraints.

Unit – I Introduction – Meaning, nature, scope and importance of marketing; Marketing concept and its evolution; Marketing mix; Strategic marketing planning – an overview.

Unit – II Market Analysis and Selection – Marketing environment – macro and micro components and their impact of marketing decisions ; Market segmentation and positioning ; Buyer behaviour ; Consumer versus organizational buyers ; Consumer decision – making process.

Unit – III Product Decisions – Concept of a product ; Classification of products ; Major product decisions ; Product line and product mix ; Branding ; Packaging and labeling ; Product lifecycle – strategic implications ; New product development and consumer adoption process.

Unit – IV Pricing Decisions – Factors affecting price determination ; Pricing policies and strategies ; Discounts and rebates.

Unit – V Distribution Channels and Physical Distribution Decisions – Nature, functions, and types of distribution channels ; Distribution channel intermediaries ; Channel management decisions ; Retailing and wholesaling. Physical Distribution Management.

¼1½ foKkiu ,oa foØ; izcU/k & ¼iz'ui= : A & f}rh;½

ADVERTISING & SALES MANAGEMENT (Paper : A – Second)

M.M. : 80

Unit – I Introduction : Concept, Scope, Objectives and Functions of Advertising. Role of Advertising in marketing mix and the advertising process. Legal, ethical and social aspect of advertising.

Unit – II Pre-launch Advertising Decision : Determination of target audience, Advertising Media and their choice. Advertising messages, Layout of advertisement and Advertising Appeal, Advertising Copy.

Unit – III Promotional Management : Advertising Department, Role of Advertising Agencies and their Selection, Advertising Budget, Evaluation of Advertising Effectiveness.

Unit – IV Personal Selling : Meaning and Importance of Personal Selling, - Difference between Personal Selling, Advertising and Sales Promotion. Methods and Procedure of Personal Selling.

Unit – V Sales Management : Concept of Sales Management, Objectives and Functions of Sales Managements. Sales Organization, Management of Sales force and Sales force objectives, Sales force Recruitment :- Selection, Training, Compensation and Evaluation.

¼3½ foi.ku vuqla/kku ¼iz'ui= : A & r`rh;½

MARKETING RESEARCH (Paper : A – Third)

M.M. : 80

Unit – I Marketing Research : An Introduction ; Marketing Decisions ; Marketing Research and Information System.

Unit – II Marketing Research Methodology, Research Design.

Unit – III Organization of Marketing Research. Specialised areas of application of marketing research.

Unit – IV Specialised Techniques of Marketing Research. Motivation Research.

Unit – V Advertising Research : Planning and Procedure, New Product Research.

¼4½ vurjkZ"Vªh; foi.ku ¼iz'ui= : A & prqFkZ½

INTERNATIONAL MARKETING (Paper : A – Fourth)

M.M. : 80

Unit – I International Marketing ; Meaning ; Scope, benefits and difficulties of International Marketing : International marketing and Domestic Marketing, reasons for entering International marketing. International marketing environment ; Identifying and selecting foreign market.

Unit – II Foreign market entry mode : Product designing, standardisation Vs. Adaptation ; Branding, Packaging and Labelling.

Unit – III Quality issues and after sales service ; International pricing ; International price quotation ; payment terms and methods of payment.

Unit – IV Promotion of products and services abroad : International channels of distribution ; Selection and appointment of foreign sales agents. Logistic decision.

Unit – V Export policy and practices in India, Trends in India's foreign trade, steps in starting export business ; Export finance, documentation and procedure.

fof'kf"Vdj.k % (B) izcU/k

Specialization : (B) Management

¼1½ foRrh; izcU/k ¼iz'ui= & : B izFke½

FINANCIAL MANAGEMENT (Paper : B - First) M.M. : 80

OBJECTIVEThe objective of this course is to help students of understand the

conceptual framework of financial management, and is applications under various environmental constraints. COURSE INPUTS

Unit – I Financial Management : Meaning, nature and scope of finance; Finance functions - investment, financing and dividend decisions. Capital Budgeting : Nature of investment dicisions; Investment evaluation criteria - net present value, internal rate of return, profitability index, payback period, accounting rate of return; NPV and IRR comparison; Capital rationing; Risk analysis in capital budgeting.

Unit – II Cost of Capital : Meaning and significance of cost of capital; Calculation of cost of debt, preference capital, equity capital and retained earnings; Combined cost of capital (weighted); Cost of equity and CAPM.

Unit – III Operating and Financial Leverage : Measurement of leverages; Effects of operating and financial leverage on profit; Analysing alternate financial plans; Combined financial and operating leverage. Capital structure Theories : Traditional and M.M. hypotheses - without taxes and with taxes; Determining capital structure in practice.

Unit – IV Divident Policies : Issues in dividend decisions, Walter’s model, Gordon’s model, M-M hypothesis, dividend and uncertainty, relevance of dividend; Dividend policy in practice; Forms of dividends; Stability in dividend policy; Corporate dividend behaviour.

Unit – V Management of Working Capital : Meaning, significance and types of working capital; Calculating operating cycle period and estimation of working capital requirements; Financing of working capital and norms of bank finance; Sources of working capital; Factoring services; Various committee reports on bank finance;Dimensions of working capital management. Management of cash, and inventory.

¼2½ lsfooxhZ; izcU/k ¼iz'ui= : B & f}rh;½

PERSONNEL MANAGEMENT (Paper : B – Second)

M.M. : 80

Unit – I Concept, Definition, Importance & Objectives of Personnel Management, Historical Development of Personnel Management, Nature, scope planning, Philosophy and Principles of personnel Management and its relation with behaviourial sciences.

Unit – II Personnel policies, programmes & procedures. Personnel Department; Personnel Functions, Position of personnel Department & Organization of Personnel Management.

Unit – III Man power planning Recruitment and Selection, Training & Development of Employees & Executives. Promotion, Demotion, Transfers, Absentecism & Turnover.

Unit – IV Performance Appraisal and Merit Ruting, Discipline. Jobevaluation Wage & Salary Administration, plans of Remuneration & Financial Rewards/Incentive payments.

Unit – V Employees Fringe Benefits & Services - Safety, Health & Security programme and welfare. Motivation and Moral.

¼3½ mRiknu izcU/k ¼iz'ui= : B & r`rh;½

PRODUCTION MANAGEMNT (Paper : B – Third)

M.M. : 80

Unit – I Fundamentals of production management, Nature, Scope, Functions ; Problems, Production and Productivity organizing for production. Types of manufacturing systems.

Unit – II Production planning, Objectives, Factors affecting Production Planning. Planning future activities, forecasting. Qualitative & Quantative forecasting Methods, longrange forecasts, project planning method (P.E.R.T. and C.P.M.) Process planning System. Techniques of process planning : Assembly charts, process charts make or buy analysis.

Unit – III Process design, Factors affecting design Relation with types of manufacturing plant location and layout : Factors affecting location. Types of plans layout, evaluation of alternative layout.

Unit – IV Work measurement and work standards Uses of work measurement date, procedure for work measurement. Direct work measurement. Time study, activity sampling, Indirect work measurement : Syntetic timing, Predetermined motion time system, analytical estimating. Methods analysis : Areas of application, Approaches to methods design, Tools for methods analysis, work simplification programme.

Unit – V Production Control – Control functions : Routing Londing, Scheduling, Despatching, Follow up. Quality control & inspection : place of quality control in modern enterpriss, organisation of qualit control. Statistical quality control, inspection location for inspection, inspection procedure and records, Inspection devices.

¼4½ O;wg jpuk izcU/k ¼iz'ui= : B & prqFkZ½

STRATEGIC MANAGEMENT (Paper : B – Fourth)

M.M. : 80

Unit – I Concept of Strategy : Defining strategy, levels at which strategy operates; Approaches to strategic decision making; Mission and purpose, objectives and goals; Strategic business unit (SBU); Functional level strategies. Environmental Analysis and Diagnosis : Concept of environment and its components; Environment scanning and appraisal; Organisational appraisal; Strategic advantage analysis and diagnosis, SWOT analysis.

Unit – II Strategy Formulation and Choice of Alternatives : Strategies - modernisation, diversification, integration, Merger, take-over and joint strategies; Turnaround, divestment and liquidation strategies; Process of strategic choice-industry, competitor and SWOT analysis; Factors affecting strategic choice; Generic competitve strategies- cost leadership, differentiation focus, value chain analysis, bench marking, service blue printing.

Unit – III Functional Strategies : Marketing, production / operations and R & D plans and policies. Functional Strategies : Personnel and financial plans and policies.

Unit – IV Strategy Implementation : Inter-relationship between formulation and implementation; Issues in strategy implementation; Resource allocation. Strategy and Structure : Structural considerations, structures for strategies; Organisational design and change.

Unit – V Strategy Evaluation : Overview of strategic evaluation; Strategic control; Techniques of strategic evaluation and control. Global Issues in Strategic Management.

fof'kf"Vdj.k % (C) cSafdax ,oa chek

Specialization : (C) Banking and Insurance

¼1½ cSafdax O;ogkj & ¼iz'ui= : C & izFke½

BANKING PRACTICES (Paper : C – First)

M.M. : 80

OBJECTIVE –

This course enables the students to know the working of the Indian banking system and fundamentals of insurance.

Unit – I Bank : Concept, Functions and Services, Prohibited Business, Nature of Banking, Qualities of Banker, Bank and Customer Relationship, Concept of Customer, general Relationship, Bankers, Rights and obligations, Termination of Relationship.

Unit – II Accounts of Customers : Various Customers' Accounts, Opening an account, Nomination facility, Special Types of Customers Minors, Pardanashin Women, Lunatics, Intoxicated Persons, Joint Hindu Family, Limited Companies and Non Trading Concern.

Unit – III Employment of Bank Funds, Importance of Liquidity, Cash Reserve, Money at call and short notice, Investments, Statutory provisions regarding liquid Assets, Principles of lending, Types of loan, Interest Tax Act.

Unit – IV Purchase/Discounting of Bills, Legal Position, Bill Market scheme, Lodgment of bills, Vaghul Working Group Report, Letters of Credit, Concept and types, Crossing and endorsements of cheque.

Unit – V Securities for Advances : General Principles, Advances against Goods, Stock Exchange Securities, Real Estate, Life Policies, Fixed Deposits, Gold, Silver, Bond and Debenture. Lien and Mortgage, Types of mortgage, Hypothication, pledge.

¼2½ Hkkjr esa cSafdax laLFkk,¡ & ¼iz'ui= : C & f}rh;½

BANKING INSTITUTION IN INDIA (Paper : C – Second)

M.M. : 80

Unit – I Indian Banking System : Indigenous Bankers, Money Landers, Nationalization of commercial Bank and their Effects, Classification of Banking Institutions, Commercial Banks, Regional Rural Banks, Cooperative Banks.

Unit – II Development Banking in India : IFCI, ICICI, SIDBI, Credit Guarantee Institutions; Export Credit Guarantee Corporation of India, Deposit Insurance and Credit Guarantee Corporation of India.

Unit – III R.B.I. : Organization, function, Central Banking functions, Promotional functions, Control of credit by RBI, NBFC and RBI, Commercial Banks and RBI, Power of RBI.

Unit – IV Banking Regulation Act 1949 : Important features, Forms of Business of a Bank, Regulation for Capital, Control over Management, Restrictions on loans and advances winding up of a Banking Company, Amalgamation of Banks.

Unit – V Emerging trends in Banking Sector : Narasimham Committee Report, Committee on Banking Sector Reforms, Bridge Loan and Privatization of Banks and its impact.

¼3½ thou chek & ¼iz'ui= : C & r`rh;½

LIFE INSURANCE (Paper : C – Third)

M.M. : 80

Unit – I Life insurance : introduction, History of life insurance, Utility, Object, Characteristics and importance of life insurance, procedure of getting life insurance, non – medical insurance, Insurance of sub – standard lives, insurance of female lives and Minors.

Unit – II Life insurance policy : Conditions and kinds of Life insurance policies, some important plans of life insurance.

Unit – III Premium and Annuity : Elements of premium ; methods of premium computation, Natural premium plan, level premium plan, Gross and net premium, Loading mortality table – meaning, characteristics and importance in life insurance ; Kinds of mortality table. Annuity : meaning, objects, advantages and kinds of annuity, annuity Vs Life insurance.

Unit – IV Life Insurance agent and his working, settlements of Life insurance clamis. Guidelines and procedures, Organisation and management of life insurance corporation of India, working and progress.

Unit – V Privatization of Life insurance in India, Insurance Regulatory & Development Authority Act, 1999, - powers and functions of authority.

¼4½ lkekU; chek & ¼iz'ui= : C & prqFkZ½

GENERAL INSURANCE (Paper : C – Fourth)

M.M. : 80

Unit – I Introduction : Origin and Development of Insurance : Advantages, Importance and Functions of Insurance, Fundamental principles of Insurance – insurable interest, almost good faith, other principles – indemnity, subrogation, contribution, mitigating of loss warranties, Proximate cause etc.

Unit – II Classification and Re-insurance : General Principles, various methods of re-insurance, under insurance, Over-insurance, double insurance Classification and organisation of Insurance.

Unit – III Marine Insurance : Introduction, Evolution & Development of marine insurance. Necessary elements of marine insurance contract Peril & Scope of marine insurance. Procedure of Taking out Marine Insurance Policy, kinds of Marine insurance Policies, Computation of Marine Insurance Premiums and Returns, Marine Losses – Total loss, Actual and Constructive, Partial Loss – particular average loss and general average loss, Settlements of Claims and Recoveries, Salvage and Particular Charges.

Unit – IV Fire insurance : Physical and moral haxards, functions of fire insurance, history of fire insurance ; principles of fire insurance, meaning of fire, characteristics of fire insurance, contract rights of insurer under a fire insurance contract, procedure of fire insurance policy, fire policy conditions, settlement of claims.

Unit – V Miscellaneous Insurance : Personal accident Insurance, Motor, empolyer's liability fidelity guarantee, burglary, live stock, crop. And workmen's compensation insurance, Cattle Export Risks ; Engineering ; Aircraft insurance.

fof'kf"Vdj.k % (D) djkjksi.k ,oa ys[kkadu

Specialization : (D) Taxation and Accounting

¼1½ Hkkjr esa izR;{k dj ¼iz'ui= : D & izFke½

DIRECT TAX IN INDIA (Paper : D – First)

M.M. : 80

Unit – I Basic Concepts and Definitions, Residential Status and Tax incidence. Exempted Income, Deemed Income, Clubbing of Income, Deductions under Section – 80.

Unit – II Computation of Tax Liabilities of Individual. Taxation on Agriculture Income.

Unit – III Return of Income and Assessment, Various Types of Return, types of Assessment.

Unit – IV Advance payment of Tax, Tax Deducted at Source, Penalties and Prosecution, Refund of Excess Payment.

Unit – V Income Tax Authorities, Appeal and Revisions, Settlement of cases.

¼2½ vizR;{k dj ¼iz'ui= : D & f}rh;½

INDIRECT TAX (Paper : D – Second)

M.M. : 80

Unit – I Concepts of Indirect Taxes, Basic conditions of Excise liability, Concept of goods, Excisable goods, Manufacture, Manufacturer. Principles of Classification.

Unit – II Valuation of Excisable goods, Definition of Assessable Value, Inclusion and exclusion from Assessable Value, Maximum Retail Price Valuation.

Unit – III Assessment Procedure, Demand, Refund and Appeal. Central Excise Value Added Tax Credit System (CENVAT). C.G.VAT

Unit – IV Nature of customs duty, Types of customs duties, valuation for customs, duty, inclusion and exclusion, valuation under customs act, Procedures for import and export under Custom Duty.

Unit – V Export incentives, Duty drawback, Powers of customs officers, penalties, confiscation of goods.

¼3½ lsok ds {ks= esa ys[kkadu ¼iz'ui= : D & r`rh;½

Accounting in Service Sector (Paper : D – Third)

M.M. : 80

Unit – I Accounts of Hotel Companies – Introductions, Sources of Income, Heads of Expenditures, Cash Book, Visitor's ledger, final accounts. Accounting for Transport Undertaking – Introduction – Railways, Trams and Buses, Roadways, Shipping. Preparation of Daily Log book and final accounts (Problems on roadways only)

Unit – II Accounts for Hospitals – Introduction, preparation of final accounts, capital and revenue expenditure, OPD and IPD register. Accounts of Professional people.

Unit – III Accounting for educational institutions – General cash book, Collection Ledger, Donors Register, Stock book Register, Salary and wages Register, Types of Govt. Grants and its accounting, Annual statement of accounts.

Unit – IV Accounts of Co-operative Societies – Accounts of Agricultural Farms.

Unit – V Government Accounting : Basic principles of government Accounting, Commercial Accounting Vs Government Accounting, Consolidated funds contingency fund and public Accounts.

¼4½ ys[kkadu i)fr;k¡ ¼iz'ui= : D & prqFkZ½

Accounting Methods (Paper : D – Fourth)

M.M. : 80

Unit – I Preparation of Accounts from incomplete records and single entry system.

Unit – II Branch Accounts – Independent and foreign branch. Departmental accounts.

Unit – III Lease Accounts, Social Accounting.

Unit – IV Accounting for Price level changes. Human Resource Accounting.

Unit – V Insolvency Accounts. (individual and firm).

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1

,e-dkWe- vfUre ¼M.Com. Final½

vfuok;Z iz'ui= ¼Compulsory Paper½

iz'ui= iz'ui= dk uke iw.kkZad isij dksMPaper – I iz'ui= & I

izcU/kdh; vo/kkj.kk,a ,oa laxBukRed O;ogkj ¼ Management Concepts and Organisational

Behaviour½

100

Paper – II iz'ui= & II

mPprj ykxr ys[kkadu ¼ Advanced Cost Accounting½

100

Paper – III iz'ui= & III

vk;dj fo/kku ,oa dj fu;kstu ¼ Income Tax Law & Tax Planning½

100

Optional Specialization :

And any one Group of the following.

Optional Group - (A) foi.ku (Marketing)

Paper – A I iz'ui= & A I

foi.ku izcU/k ¼Marketing Management½

Paper – A II iz'ui= & A II

xzkeh.k] df"k ,oa vUrjkZ"Vªh; foi.ku ¼Rural, Agricultural and International

Marketing½

Optional Group - (B) izcU/k (Management )

Paper – B I iz'ui= & B I

foRrh; izcU/k ¼Financial Management½

100

Paper – B II iz'ui= & B II

ekuo lalk/ku ,oa mRiknu izca/k ¼Human Resource and Production Management½

100

2

Optional Group - (C) cSafdax ,oa chek (Banking and Insurance)

Paper – C I iz'ui= & C I

cSafdax O;ogkj ,oa laLFkk,a ¼ Banking Practices and Institutions½

100

Paper – C II iz'ui= & C II

chek ds fl)kar ,oa O;ogkj ¼ Principles and Practices of Insurance½

100

Optional Group - (D) djkjksi.k ,oa ys[kkadu (Taxation and Accounting )

Paper – D I iz'ui= & D I

Hkkjr esa djkjksi.k ¼ Taxation in India½

100

Paper – D II iz'ui= & D II

ys[kkadu i)fr;k¡¼ Accounting Method½

100

egRoiw.kZ uksV %

1) l= 2014&15 ls ,e-dkWe- iwoZ ijh{kk esa 100&100 vadksa ds ik¡p iz'ui=

vfuok;Z gksaxsA

2) ,e-dkWe- vafre ijh{kk esa 100&100 vadksa ds rhu vfuok;Z iz'ui=ksa ds lkFk

oSdfYid lewg A, B, C vFkok D esa ls fdlh Hkh ,d lewg ds nksuksa iz'ui=ksa

dk p;u vfuok;Z gksxkA

3) ,e-dkWe- vafre dh ijh{kk esa ekSf[kd ijh{kk ,oa y?kq'kks/k izcU/k ugha fy;k tk

ldsxkA

3

izcU/kdh; vo/kkj.kk,a ,oa laxBukRed O;ogkj

vfuok;Z iz'ui= & izFke

MANAGEMENT CONCEPTS AND ORGANISATIONAL BEHAVIOUR (Compulsory PAPER - FIRST)

M.M. 100

Unit – I Schools of Management Thought : Scientific, process, human behavior and social system school; Decision theory school; Quantitative and system school; Contingency theory of management; Functions of a manager. Managerial Functions : Planning - concept, significance, types; Organizing - concept, principles of authority, theories, types of organizations, authority, responsibility, power, delegation, decentralization;

Unit – II Staffing; Directing; Coordinating; Control - nature, process, and techniques. Organisational Behavior : concept and significance; Relationship between management and organisational behavior; Emergence and ethical perspective; Attitudes; Perception; Learning; Personality; Transactional analysis.

Unit – III Motivation : Process of motivation; Theories of motivation - need hierarchy theory, theory X and theory Y, two factor theory, Alderfer’s ERG theory, McCleland’s learned need theory, Victor Vroom’s expectancy theory, Stacy Adams equity theory. Group Dynamics and Team Development : Group dynamics - Definition and importance, types of groups, group formation, group development, group composition, group performance factors; Principle-centred approach to team development.

Unit – IV Leadership : Concept; Leadership styles; Theories - trait theory, behavioural theory, Fielder’s contingency theory; Harsey and Blanchard’s situational theory; Managerial grid; Likert’s four systems of leadership. Organisational Conflict : Dynamics and management; Sources, patterns, levels, and types of conflict; Traditional and modern approaches to conflict; Functional and difunctional organisational conflicts; Resolution of conflict.

Unit – V Interpersonal and Organisational Communication : Concept of two-way communication; Communication process; Barriers to effective communication; Types of organisational communication; Improving communication; Transactional analysis in communication. Organisational Development : Concept; Need for change, resistance to change; Theories of planned change; Organisational diagnosis; Organisational Development intervention.

4

mPprj ykxr ys[kkadu

vfuok;Z iz'ui= & f}rh;

ADVANCED COST ACCOUNTING

Compulsory Paper - Second

M.M. 100

Unit – I Definition and importance of Cost Accounting. Objects and classification of cost accounts Elements of cost and their accounting. Stores - control and record methods of issue of materials Analysis and Accounting for works and sales expenses, Different Methods of allocating indirect expenses.

Unit – II Record of wages, Methods of remunerating labour and their effect on cost. Output cost accounts and operating costing. Financial and costing, records, their reconciliation, Contract cost accounts profit and loss on incompleted contracts and the valuation of work in progress.

Unit – III Process cost accounts. Uniform costing & Estimate costing

Unit – IV Standard costing & Vauiance Analysis (Material, Labour and overheads) Budgetary control Importance of budgets in accounting. Nature of budgetary control Organization for budgetary control preparation of fixeds variable budgets. Cash Budget, Prodcution and sales Budget.

Unit – V Marginal costing - Contribution Marginal analysis Vs. Net Profit analysis cost valume, profit studies and break even charts. Managerlal Decisions Tasted on Marginal and defferential casting.

5

vk;dj fo/kku ,oa dj fu;kstu

vfuok;Z iz'ui= & r`rh;

Income Tax Law and Tax Planning

Compulsory paper - Third

M.M. 100

Unit – I Law relating to Income tax : Brief study of the main provisions of the Indian Income Tax Act of 1961. Important definitions. Income exempted from tax, Residence and Tax liability, calculation of taxable income under the head salary, House property.

Unit – II Calculation of taxable income under the head : Business and profession, capital gains, Income from other sources, calculation of taxable income and tax of Individual.

Unit – III Depreciation and Development allowance, Sef off and carry forward of losses, Return of Income, Deduction of tax at source, Advance payment of tax, Provisional Regular, Exparte and emergency assessment, Re opening of assessment, Appeals & Revisions Reference of High court & Supreme court, offences & penaltion, Income tax authourities.

Unit – IV Assessment of Hindu Undividend; Families; Firms, Association of persons, Companies, Non-residents, Co-operative societies, preparation of income tax returns, Computation of Income Tax.

Unit – V Concept of tax planning Tax avoidance and tax evasions; Tax Planning with reference of location, nature and form of organisation of new business.

Tax planning to Capital Structure, decision dividend policy, Inter corporate dividends and bonus shares.

6

oSdfYid lewg ¼A½ % foi.ku

Optional Group (A) : Marketing

foi.ku izcU/k ¼iz'ui= : A & izFke½

MARKETING MANAGEMENT

(Paper : A - First)

M.M. 100

OBJECTIVE :The objective of this course is to facilitate understanding of the conceptual framework of marketing and its applications in decision making under various environmental constraints.

COURSE INPUTS :

Unit – I Introduction : Concept, nature, scope and importance of marketing; Marketing concept and its evolution; Marketing mix; Strategic marketing planning-an overview.

Market Analysis and Selection : Marketing environment-macro and microcomponents and their impact of marketing decisions; Market segmentation and positioning; Buyer behaviour; Consumer versus organisational buyers; Consumer decision-making process.

Unit – II Product Decisions : Concept of a product; Classification of products; Major product decisions; Product line and product mix; Branding; Packaging and labeling; Product l ifecycle-strategic implications; New product development and consumer adoption process.

Unit – III Pricing Decisions : Factors affecting price determination; Pricing policies and strategies; Discounts and rebates.

Distribution Channels and Physical Distribution Decisions : Nature, functions, and types of distribution channels; Distribution channel intermediaries; Channel management decisions; Retailing and wholesaling.

Unit – IV Promotion Decisions : Communication process; Promotion mix-advertising, personal selling, sales promotion, publicity and public relations; Determining advertising budget; Copy designing and its testing; Media selection, Advertising effectiveness; Sales promotion-tools and techniques.

Marketing Research : Meaning and scope of marketing research; Marketing research process.

7

Unit – V Marketing Organisation and Control : Organising and controlling marketing operations.

Issues and Developments in Marketing : Social, ethcal and legal aspects of marketing; Marketing of sevices; International marketing; Green marketing; Cyber marketing; Relationship marketing and other developments in marketing.

8

xzkeh.k] d`f"k ,oa vUrjkZ"Vªh; foi.ku ¼iz'ui= A :& f}rh;½ Rural, Agricultural and International Marketing

(Paper A : - Second)

M.M. 100

Unit – I Rural Marketing : Image of Indian Rural Marketing and Approach to Rural Markets of India, Rural Consumer and Demand Dimensions and Market Segmentations, Channels of Distribution and Physical Distribution Product Management, Marketing Communication and Sales force Tasks.

Agricultural Marketing : Concept, nature, Scope and Subject matter, Classification of agricultural products and their difference with manufactured goods. Agriculture market: Meaning, Components, Dimensions and Classification.

Unit – II Market Structure : Dynamics of Market Structure, Components oa market, Structure and Market forces.

Market Management and Channel Stratery : Modem marketing management and agricultural products, "Structured organized markets-commodity exchange and produce exchange, Cash market, Forward Dealing, Exchange Market, Speculative Market, Channels of Distribution for consumer goods, Agricultural Consumer Goods and Agricultural Raw Materials.

Unit – III Regulation of Mrkets : Regulated market, Genesis oa Regulated Market in India, Limitations in present marketing regulation, Advantages and Limitations of regulated market, Organization of Regulated Market, Future of Regulated Markets in India.

Marketing of Farm Products : Packaging - packing and packaging, Packing material, Transportation Advantages, Means of transport and Transportation cost. Grading and Standardization - Meaning, Type, Labeling and specification, Storage and Warehousing.

Unit – IV International Marketing: Meaning, Scope, Nature and Significance. International Marketing Environment - Internal and External, International Market. Orientation Identification and Selection of foreign market, Functuions and qualities of an Export Manager.

Export Organization: Meaning, affecting factors and types, Overseas Product Development: It's concept and methods, pricing and its factors, methods, of Pricing, Price quotation.

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Unit – V Direct Trading and Indirect Trading: Meaning and Methods, Methods of Payment in international Marketing. Export Credit: Meaning, Nature, Influencing factors and significance, Methods of Export Credit, Export Credit and Finance in India. Risk in Export Trade, Role of the Export Credit Guarantee, Corporation of India Limited, The Export-Import Bank of India. Export and Import Procedure, Documentation ;in foreign trade, Bilateral and Multilateral Trade Agreements, Its meaning, _ objective, types and significance, SAARC, Role of WTO in Foreign Trade.

10

oSdfYid lewg ¼B½ % izca/k Optional Group (B) : Management

foRrh; izcU/k ¼iz'ui= : B & izFke½ FINANCIAL MANAGEMENT

(Paper : B - First)

M.M. 100

OBJECTIVE

The objective of this course is to help students of understand the conceptual framework of financial management, and is applications under various environmental constraints.

COURSE INPUTS

Unit – I Financial Management : Meaning, nature and scope of finance; Financial goal-profit Vs. wealth maximisation; Finance functions - investment, f inancing and dividend decisions.

Capital Budgeting : Nature of investment dicisions; Investment evaluation criteria - net present value, internal rate of return, profitability index, payback period, accounting rate of return; NPV and IRR comparison; Capital rationing; Risk analysis in capital budgeting.

Unit – II Cost of Capital : Meaning and significance of cost of capital; Calculation of cost of debt, preference capital, equity capital and retained earnings; Combined cost of capital (weighted); Cost of equity and CAPM.

Unit – III Operating and Financial Leverage : Measurement of leverages; Effects of operating and financial leverage on profit; Analysing alternate financial plans; Combined financial and operating leverage.

Capital structure Theories : Traditional and M.M. hypotheses - without taxes and with taxes; Detemining capital structure in practice.

Unit – IV Divident Policies : Issues in dividend decisions, Walter’s model, Gordon’s model, M-M hypothesis, dividend and uncertainty, relevance of dividend; Dividend policy in practice; Forms of dividends; Stability in dividend policy; Corporate dividend behaviour.

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Unit – V Management of Working Capital : Meaning, significance and types of woking capital; Calculating operating cycle period and estimation of woking capital requirements; Financing of working capital and norms of bank finance; Sources of working capital; Factoring services; Various committee reports on bank finance; Dimensions of working capital management.

Management of cash, receivables and inventory.

12

ekuo lalk/ku ,oa mRiknu izcU/k ¼iz'ui= : B & f}rh;½ Human Resource and Production Management

(Paper : B - Second)

M.M. 100

Unit – I Concept, Definition, Importance & Objectives of Personnel Management, Historical Development of Personnel Management, Nature, scope planning, Philosophy and Principles of personnel Management and its relation with behaviourial sciences.

Personnel policies, programmes & procedures.

Personnel Department; Personnel Functions, Position of personnel Department & Organizatin of Personnel Mangement.

Unit – II Man power planning Recruitment and Selection, Training & Development of Employees & Executives.

Promotion, Demotion, Transfers, Absentecism & Turnover.

Performance Appraisal and Merit Ruting, Discipline.

Unit – III Jobevaluation Wage & Salary Administration, plans of Remuneration & Financial Rewards/Incentive payments.

Employees Fringe Benefits & Services - Safety, Health & Security programme and welfare.

Motivation and Moral.

Unit – IV Fundamental of production mangement - Nature, scope, Functins, Problems. Production and Productivity organising for production. Types of Manufacturing systems.

Production Planning objectives and methods, Techniques oa process planning, Process design, Factors affecting design Relation with types of manufacturing plant location.

Unit – V Management of industrial power, work measurement and work standards, Production Control, and inspection.

13

oSdfYid lewg ¼C½ % cSafdax ,oa chek Optional Group (C) : Banking and Insurance cSafdax O;ogkj ,oa laLFkk,a ¼iz'ui= : C & izFke½

Banking Practices and Institutions

(Paper : C - First)

M.M. 100

Unit – I Bank - Concept, Functions and Services, Bandand Customer Relationship, Concept of customer general relationship, Rights and obligation Termination of Relationship,

Accounts of customers: Various customers account, Opening an account Nomination, Special types of customers - Minors, Pardanshin women, Lunatics, Intoxicated persons, Joint Hindu Family, limited companies and Non-trading concern.

Unit – II Employment of Bank Funds, Importance of Liquidity, cash Reserve, Moneyat call and short notice, Investments, Statutory provisions regarding liuidAssets, Principles of lending, Types of Loan, Interest Tax Act.

Purchase/Discounting of Bill, legal Position, Cheques Crossing,collection and Payment system securities for Advances, Lien and Mortgage,Hypothecation, Pledge.

Unit – III Indian banking system - Structure of Indian banking system in pre-independence and post- independence,

Commercial Banks : Meaning functions, management and investment policies of commercial banks; Present structure; E-banking and e-trading; Recent developments in commercial banking.

Development Banks : Concept, objectives, and functions of development banks; Operational and promotional activities of development banks; IFCI, ICICI, IDBI, IRBI, SIDBI; State development banks, state financial corporations.

Unit – IV Non-Banking Financial Institutions : Concept and role of non-banking financial institutions; Sources of finance; Functions of non-banking financial institutions; Investment policies of non banking financial institutions in India.

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Mutual Funds : Concept, performance appraisal, and regulation of mutual funds (with special reference to SEBI guidelines); Designing and marketing of mutual funds schemes; Latest mutual fund schemes in India-an overview.

Merchant Banking : Concept, functions and growth; Governmet policy on merchant banking services; SEBI guidelines; Future of merchant banking in India.

Unit – V Reserve Bank of India : Organisation, management and functions; Credit creation and credit control; Monetary policy. Banking Regulation Act, 1949, Important features .

15

chek ds fl)kar ,oa O;ogkj ¼iz'ui= : C & f}rh;½

PRINCIPLES AND PRACTICES OF INSURANCE

(Paper : C - Second)

M.M. 100

Unit – I Origin of Insurance, its development, and organization Utility of Insurance, Fundamental principles of insurance Insurable Interest, almost good faith, other principles, Indemnity, subbrogation warranties, mitigation of laws, attachment of risk, cause proxima, contribution, hazards physical and morale. Re-Insurance - General Principles, various methods of reinsurance, under - insurance; over-insurance, double Insurance.

Unit – II Functions & Benefits of Life Insurance, History of Life Insurance Bussiness, Life Insurance Policies, its kinds, procedure for effecting life Insurance, hazards of life, and basis of rating Annuities Condition of l ife insurance policies. Premium - Elements of preimium Methods of premium computation, Natural Premium plan, Level premium plan, Net & Gross Premium, loading settlement of claims Role of Life insurance Agent and his working. Valuation of surplus, and investment sources of surplus, and use, Role of Life Insurance Corporation. of India and its development.

Unit – III Marine Insurance - Essentials of Marine Insurance Contract Marine Insurance Act. 1963. Procedure of Taking out Marine Insurance Policy, kinds of Marine Insurance Policies, Computation of Maine Insurance Premiums and Returns, Marine Losses - Total Loss, Actual and Constructive, Partial Loss - Particular average loss and general average loss, Settlements of Claims and Recoveries, Salvage and particular charges.

Unit – IV Fire Insurance : Physical and moral haxards, functions of fire insurance, history of fire insurance; principles of fire insurance, meaning of fire, characteristics of fire Insurance, Contract rights of insurer under a fire insurance contract, procedure of taking out a fire insurance policy kinds of fire policies, computation of premium under fire insurance policy, fire policy conditions, settlement of claims.

Unit – V Miscellaneous Insurance Personal accident insurance, Motor, employer’s liability fidelity guarantee, burglary, l ive stock, crop., and workmen’s compensation insurance, Cattle Insurance. Privatization of insurance in India. Insurance Regulatory & Development Authority Act, 1999, Power and functions of authority.

16

oSdfYid lewg ¼D½ % djkjksi.k ,oa ys[kkadu Optional Group (D) : Taxatin and Accounting

Hkkjr esa djkjksi.k ¼iz'ui= : D & izFke½ Taxation in India

(Paper : D - First)

M.M. 100

Unit – I Basic Concepts and Definitions, Residential Status and Tax Incidence, Exempted Income, Deemed Income, Clubbing of Income, Deductions under Section-80. Computation of Tax Liabilities of Individual. Taxation on Agriculture Income.

Unit – II Return of Income and Assessment, Various Types of Return, Types of Assessment. Advance payment of Tax, Tax Deducted at Source, Penalties and Prosecution, Refund of Excess Payment. Income Tax Authorities, Appeal and Revisions, Settlement of cases.

Unit – III Concepts of Indirect Taxes, Basic conditions of Excise liability, Concept of goods, Excisable goods, Manufacture, Manufacturer. Principles of Classification. Valuation of Excisable goods, Definition of Assessable Value, Inclusion and exclusion from Assessable Value, Maximum Retail Price Valuation.

Unit – IV Assessment Procedure, Demand, Refund and Appeal. Central Exise Value Added Tax Credit System (CENVAT), CG.VAT Nature of customs duty, Types of customs duties, valuation for custom, duty, inclusion and exclusion, valuation under customs act,

Unit – V Procedures for import and export under Custom Duty. Export incentives, Duty drawback, Powers of customs officers, penalties, confiscation of goods.

17

ys[kkadu i)fr;k¡ ¼iz'ui= : D & f}rh;½ ACCOUNTING METHODS

(Paper : D - Second)

Unit – I Preparation of Accounts from incomplete records and single entry system. Branch Accounts - Independent and foreign branch, Department accounts.

Unit – II Lease accounts, Accounting for Price level changes, Human ResourceAccounting.

Unit – III Accounts of Hotel Companies, Accounts for Hospitals, Accounts of professional people.

Unit – IV Accounting for educational institutions Accounts of Co operative societies.Accounts of Agricultural farms.

Unit – V Government Accounting.Insolvency accounts (individual and firm).

Documents

M.Com. I sts Semester (2013ó14)