PRESENTED BY:- NAEEM SHAIKH.

M. 8421646641

SOLAPUR UNIVERSITY, SOLAPUR

Semester Pattern Syllabus M. Com. II Business Finance (Compulsory Paper-IV) (w. e. f. June 2011)
OBJECTIVE:-To provide understanding of nature, Structure and issues in Business Finance, Capital Market and Financial Services in India. Semester - III Lecture Per week - 04 Total Lectures 60 Total Marks 50 UnitNo Name of the Topic Details Lect./Periods I Introduction to Business Finance Sources of Business Finance Concept, Nature, Scope, Objectives and Importance Short, medium and Long term financial requirement Public Deposits- Finance from Banks and Other Financial Institutions Self Financing. Mutual funds. Capital needs of Business Financial plan Characteristics Factors to be considered while preparing financial plan. Theories of Capitalisation Cost Theory and Earning Theory. Forms of Foreign Capital Role and Importance Foreign Collaborations Forms of Foreign Collaborations Government Policy. 15

II

15

III

Financial Planning and Administration

15

IV

Foreign Capital

15

 PRESENTED BY:- NAEEM SHAIKH.

M. 8421646641

Lecture Per week - 04 UnitNo Name of the Topic I Marketing of Securities

Semester IV Total Lectures 60 Details Meaning, Methods Primary Market Secondary Market Public Issue, Right Issue and Private Placement SEBI Need, Functions, Critical Evaluation.

Total Marks 50 Lect./Periods 15

II

Stock Exchange

Membership Organisation Governing Body Functions and Services. Trading Mechanism Listing of Shares and Other Instruments Working of BSE and NSE Depository. Scrip less Trading (Dematerialisation and Rematerialisation) Meaning Need and Advantages E Broking Meaning and Operations Port folio Management Meaning, Functions and Advantages. Meaning Need Credit Rating Agencies in India Rating Methodology Financial Services Relation to raising of Capital.

15

III

New Dimensions in Business Finance

15

IV

Credit Rating

15

Books Recommended :1) Essential of Business finance: - Dr. R. M. Shrivastav. 2) Business Finance: - Dr. P. V. Kulkarni. 3) Investment and Securities Market in India: - V. A. Adhani. 4) Financial Services in India :- M. A. Kohak 5) Stock Exchange Trading in India: - Gupta L. C. 6) Corporate finance: - S. C. Khuchal. 7) Corporate finance: - Brealey, Richard & Steward C Myers.

 PRESENTED BY:- NAEEM SHAIKH.

M. 8421646641

Solapur University, Solapur

New Syllabus For M. Com. Part - II Group a :- Paper III Advanced Accountancy (w. e. f. June 2009) Objective:- To gain expert knowledge of Corporate Accounting. To gain the understanding of costing concepts and procedure in cost ascertainment system. Course Inputs:Section I Unit 1. Amalgamation, Absorption and External reconstruction of Companies Unit 2 . Holding Company Accounts with one subsidiary Unit 3 . Accounting for Packages & Empties Unit 4 . Farm Accounting Section II Unit 1 . Meaning - nature needs scope and objective of cost accounting, Difference between Financial Accounting and Cost Ac counting. Elements of Cost - Classification of Cost, Preparation of Cost sheet. Unit 2 . Cost Accounting of Material - Procurement procedure, store Procedure, Stores Accounting and control. Receipt's and Issues of materials, Different methods of pricing of issues of materials, fixation of various stock levels and economic ordering quantity. Unit 3 . Cost Accounting of Labour - Recording and analysis of Labour cost, overtime, dle time, Holiday Work, holiday's with pay, Casual Workers, Labour turnover, Time & motion study, Methods of remuneration Labour and incentive system. Unit 4. Cost Accounting of Overhead's: - Classification. Allocation and Apportionment, Departmentalization and Absorption of overheads. Under and over absorption of Overheads. Treatment of depreciation. Interest on capital and Research and Development cost.

Reference Books 1. Advanced Accountancy Shukla Grewal & Gupta 2. Advance Accountancy S. N. Maheshwari 3. Advanced Accountancy Jain & Narang 4. Cost Accounting - Methods and Practice - B K Bhar 5. Cost Accounting - Jain and Narang 6. Cost Accounting P.V. Ratnam 7. Cost Accounting - S N Maheshwari 8. Cost Accounting - Problems and Solutions - Khanna, Pandey, Ahuza.

 PRESENTED BY:- NAEEM SHAIKH.

M. 8421646641

Solapur University, Solapur

New Syllabus M. Com. II Advanced Accountancy (Paper IV) Group a (Research Methodology and Project Work) (w. e. f. June 2009)

Objectives:- To Provide basic Research Knowledge on formulation, appraisal, financing, administration and Control of Projects. Course inputs: Section I Unit 1. Research Methodology: Meaning of Research, Objectives of research, Types of research, Methods of research Survey Method and Case Study Method. Unit 2. Data Collection: Primary and Secondary data, Collection of data, Methods and Tools of Collecting data Sampling Observation, Interview, Questionnaire, Schedules etc. Unit 3. Testing of Hypotheses: Concept, Procedure of testing hypotheses. Research design Meaning, Objectives, Characteristics and components of research design. Unit 4. Report Writing: Contents of a report, - Steps in Writing report, types of report. Section II Project Reports All Students Should Prepare the Project report on any one of the following area. 1) Ratio analysis 2) Funds Management 3) Break-even analysis 4) Inventory Control and Management. 5) Working Capital Management 6) Budgets. 7) Audit Practice and audit report, internal Check etc. of Firm, Company, Bank, Cooperative Society etc. 8) Cost Ascertainment, Cost Control and Cost reduction. 9) Any Suitable area Coming under the titles of advanced accountancy. Reference Books: 1) Research Methodology C. R. Kothari. 2) Research Methodology in Management Dr. V. P. Michael. 3) Research Methodology in Methodology Dr. N. Thanulimgom. 4) Research Methodology Dr. P. M. Herekar. 5) Research Methodology in Social Sciences G. C. Pande. 6) Research Methodology in Social Sciences P. C. Tripathi. 7) Research Methodology and Statistical techniques: Santosh Gupta. Section I (50 Marks) Section II (50 Marks) 1. Project Report 30 Marks 2. Viva 20 Marks

 PRESENTED BY:- NAEEM SHAIKH.

M. 8421646641

Solapur University, Solapur

New Syllabus For MANAGEMENT ACCOUNTING M.Com PART - II Compulsory Paper (w. e. f. June 2009) Objective :- The objective of the course is to enable students to acquire sound Knowledge of concepts, methods and techniques of management accounting and to make the students develop competence with their usage in managerial decision-making and control.

SECTION I
UNIT I INTRODUCTION: Management Accounting Meaning and Definition, Characteristics, Objectives, scope and functions of Management Accounting - Financial Accounting, Cost Accounting and Management Accounting- Tools and Techniques of Management Accounting Advantages and Limitations of Management Accounting Installation of Management Accounting System- Management Accountant: functions and duties Essential qualities UNIT II - FINANCIAL STATEMENT ANALYSIS: Introduction - objectives of analysis of financial statement - tools of financial statement analysis - Multi step income statement, Horizontal analysis, Common sized analysis, Trend analysis, Analytical Balance Sheet. UNIT III RATIO ANALYSIS Ratio Analysis - Meaning and rationale, advantages and limitations, Types of Ratios Liquidity Ratios, Solvency Ratios, Pro fitability Ratios, Efficiency Ratios, Integrated Ratios. UNIT IV WORKING CAPITAL MANAGEMENT: Concept and definition of working capital Determination of Working capital Assessment of Working Capital needs Study of components of working capital, such as cash management, accounts receivable management and inventory management UNIT V- FUND FLOW AND CASH FLOW STATEMENT: (A). Meaning of Fund flow statement -Uses of fund flow statement, Funds Flow Statement and Income Statement. Preparation of Funds Flow Statement (B). Meaning of Cash flow statement- Preparation of Cash Flow Statement. Difference between Cash Flow Analysis and Funds Flow Analysis. Utility of Cash flow Analysis Limitations of Cash Flow Analysis. UNIT VI - RESPONSIBILITY ACCOUNTING: Meaning, objectives and structure of Responsibility Accounting as a divisional performance measurement. Types of Responsibility Centres: Cost/Expense Centres, Profit Centres, Investment Centres.

 PRESENTED BY:- NAEEM SHAIKH.

M. 8421646641

SECTION II
UNIT I COST OF CAPITAL: Meaning Definition and assumptions Explicit and implicit cost Measurement of specific cost Cost of debt Preference Shares Equity shares Retained earnings Weighted average cost of capital. UNIT II MARGINAL COSTING: Meaning of Marginal Cost and Marginal Costing, advantages, limitations. Fixed and Variable cost, Contribution, Break -even analysis, Profit volume ratio, Limiting factor. UNIT III BUDGET AND BUDTETORY CONTROL: Meaning, Definition and scope of budget and budgetary control - Types of budgets Financial budget Master budget, Flexible budget Capital budget. UNIT IV STANDARD COSTING: Concept, Advantages; Types of Standards-Variance analysis: Materials, Labour, Overhead Managerial uses of Variances. UNIT V - LONG TERM INVESTMENT DECISIONS: Capital budgeting Meaning- Importance Evaluation technique and methods Pay back, rate of Return, Discounted Pay Back Period Discounted Cash flow Net present value Internal Rate of Return, Modified Internal Rate of Return - Profitability Index. Relationship between risk and returns. UNIT VI - SHORT RUN DECISION ANALYSIS: Introduction - Analytical Framework. Decision Situations: -Sales Volume related DecisionsSale or further process-Make or buy-Product Line/divisions/departments -Short run use of scare resources-Operate or shut down. List of Books Recommended for Study 1. R. N. Anthony , G. A. Walsh: Management Accounting 2. M. Y. Khan. K. P. Jain: Management Accounting 3. I. M. Pandey: Management Accounting (Vikas) 4. J. Betty: Management Accounting 5. Sr. K. Paul: Management Accounting 6. Dr. Jawaharlal: Management Accounting 7. Man Mohan Goyal: Management Accounting 8. S. N. Maheshwari: Principles of Management Accounting 9. Ravi M. Kishore: Financial Management (Taxmann, New Delhi) 10. R. K. Sharma and Shashi K. Gupta: Management Accounting 11. Richard M. Lynch and Robert Williamson: Accounting for Management Planning and Control 12 Ravi Kishor: Advanced Management Accounting (Taxmann)

 PRESENTED BY:- NAEEM SHAIKH.

M. 8421646641

Distribution of marks for the University exams for all faculties.

(a) 20 % Marks Objectives questions

40 % Marks - Short notes / short answer type questions/ Short Mathematical type questions 40 % Marks - Descriptive type questions / Long Mathematical type questions Out of 20 % Marks for objective questions 10 % marks Should be assigned to multiple choice questions and remaining 10 % be assigned to fill in the blanks / answer in one sentence etc. However, each faculty may decide nature and types of questions to be set subject to distribution of above percentage of marks.
(b) One descriptive type question will be Compulsory Paper setter should mention

approximate words limit for short note / short answer type questions except Diagrammatical and Numerical questions.