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MASTER OF COMMERCE (M.

COM)
Course Structure (From 2004-2005 & onward)

Course Code

Course Title

Maximum Marks
100 100 100 100 100 100 100

Ist Year MC 1.1 Management, Concepts and organisational Behaviour
MC 1 2 Business Environment MC 13 Managerial Economics

MC 1.4 Financial Management MC 1.5 Corporate Financial Accounting MC 1.6 Strategic Management MC 1 7 Viva-Voce (To be expected from 2005-2006) 2nd Year MC 2 I Corporate Legal Framework MC 2.2 Corporate Tax Planning and Management MC 2.3 Accounting for Managerial Decision MC 2.4 Elective Optional Paper I MC 2.5 Elective Optional Paper II MC 2.6 Elective Optional Paper 111 MC 2.7 Viva-Voce And any of the following optional groups Optional Groups MC 2.61 Financial Institutions & Markets MC 2.71 Project Planning and control MC 2.81 Security Analysis & Portfolio Management

100 100 100 100 100 100 100

Optional Groups MC 2.62 Advertisement & Sales Management MC 2.72 Marketing Research MC2.82 Marketing Management Optional Groups MC 2.63 International Business Environment MC 2 73 International Marketing MC 2.83 Foreign Trade Policy, Procedures and Documentation Optional Groups MC 2.64 Statistical Analysis MC 2.74 Computer Applications in Business MC2.84 E-Commerce In addition to three compulsory papers viz MC 2 I to MC 2.3 a student in the second year may choose any one of die optional group out of the four optional groups consisting three papers in each group

Master of Commerce (M.Com.)- Annual Scheme
COURSE INPUT DETAILS MC 1.1 MANAGEMENT CONCEPTS AND ORGANISATIONAL BEHAVIOUR Course Inputs
1. Schools of Management Thought: Scientific, process, human behaviour and social system school, Decision theory school; Quantitative and system. Contingency theory of management. Functions of a manager. 2. Managerial Functions : Planning -concept, significance, types, Qrganizing-cancepL principles, theories, types of organizations, authority, power, delegation, decentralization: Staffing, Directing, Coordinating; Control -nature, process, and techniques.
3. Organisational Behaviour: Organisational behaviour -concept and significance; relationship between

management and organisational behaviour, Emergence and ethical perspective; Attitudes; Perception; Learning, Personality: Transactional analysis. MoTivation . Process of motivation. Theories of motivation -need hierarchy theory, theory X and theory Y. two factor theory, Victor Vroom's expectancy1 theory. 4. Group Dynamics and Term Development : Group dynamics -definition and importance, types of groups, group formation. group development, group composition, group performance factors; princLple<cntered approach to team development. Leadership: Concept; Leadership styles; Theories -trait theory, behavioural theory. Fielder's contingency theory: Harsey and Blanchard's situations! theory; Managerial grid: Likcrt's four systems of Leadership.
5. Organisational Conflict: Dynamics and management; Sources patterns, and types of conflict, Traditional

and modern approaches to conflict; functional and dysfunctional organisational conflicts. Resolution of Conflict. Interpersonal and Organisational Communication : Concept of two way communication: communication process; barriers to effective communication, types of organisational communication, improving communication: Transactional anal\sis in communication.

MC 1.2 BUSINESS ENVIRONMENT
Course Inputs
1. Theoretical Framework of Business Environment: Concept significance and nature of business environment; Elements of environment -internal arid exleraaL Changing dimensions of business environment; Techniques of environmental scanning and monitoring.
2.

Economic Environment of Business : Significance and elements of economic environment. Economic systems and business environment, Economic planning m India; Government Policies - industrial policy, fiscal policy, rnonetajj policy, EXIM policy; public sector and economic de^ dopmenl. Development banks and relevance to Indian business. Economic reforms, liberalisation and structural adjustment programmes.

3.

Political and Legal Environment of Business : Critical elements of political environment; Government and business, Changing dimensions of legal environment in India; MRTP Act. FEMA and licensing policy. Consumer Protection Act. Socio-Cukural Environment : Critical elements of socio-cullural environment, Social institutions and systems; social values and attitudes, social groups; Middle class, Dualism in Indian society and problems of uneven income distribution. Emerging rural sector in India; Indian business system, Social responsibility of business. Consumerism in India. International and Technological Environment: Multinational corporations; Foreign collaborations and Indian business, Non resident Indians and corporate sector, International economic Institutions -WTO. World Bank, 1MK and their importance to India, Foreign trade policies; Impact of Rupee devaluation, Technological environment in India: Policy on research and development; Patent laws; Technology Transfer.

4.

5.

MC 1.3 MANAGERIAL ECONOMICS
Course Inputs

1. Nature and Scijpe of Managerial Economics: Objective ofna firm: Economic Iheorj and managerial theory, Managerial economist's rok and responsibilities. Fundamental economic concepts - incremental principle, opportunity cost principle, discounting principle, equimarginal principle. 2. Demand Analysis: Individual and market demand functions. Lav* of demand, determinants of demand^ Elasticity1 of demand - its meaning and importance, pnce elasticity, income elasticity and cross elasticity: using elasticity in managerial decisions. Theory of Consumer choice; Cardinal utility approach, indifference approach, revealed preference and theory of consumer choice under risk. Demand estimation for major consumer durable and non-diirabk products. Demand forecasting techniques. 3. Production Theory: Production function - Production with one and two variable inputs; stages of production. Economies of scale: Estimation of production function, cost theory and estimation ; Economic value analysis, short and long run cost functions - thier nature, shape and inter-rdanonship: law of variable proportions, Law of returns to scafc.
4. Price Determination under different Market Conditions : Charatterstics of different market structures. Pncc determina tion and firm's equilibrium m short-run and long-run under perfect competition, monopolistic competition, oligopoly and monopoly. Pricing Practices: Methods of price detenrujmion in practice. Pricing of multiple products, price discrrmmauon. international price discrimination and dumping; Transfer pricing

5. Business Cycles ; Nature and phases of a business cycle: Theories of business cycles psychological, profit, monetary. innovation, cobweb. Samuelson and Hicks theories Inflation: Definition, characteristics and types; inflation in terms of dtTnand-pulI and cost-push factors. Effects of in flation.

4 FINANCIAL MANAGEMENT Course inputs 1.voyage accounts and investment accounts. Financial Management: Meaning. accounting rate of return. Generic competitive strjiegies-cosl lerareliip. Merger. Dividend Policies: Issues in dividend decision. Calculating operating cycle period and estimation of working capital requirements. Dimensions of working capittal management Management of cash. process of strategic choice-industry. NPV and IRR companosn. Capital Structure Theories. Financing of working capital and norms ofbank finance. Accounting for issue and redemption of shares and debentures.MC 1.investment. Final accounts and financial staicnieens of companies Valuation of goodwill and shares 3. internal rate of return. significance and types of working capital. . Forms of dividends. SERVCC bule printing. Accounts relating to liquidation of comapnies. dividend and uncertainly. Calcuauon of cost of capital (weithted). divestment and liquidation stragegies. Dividend policy in practice. competitor and SWOT analysis. Environmental Analysis and diagnosis: Conct^l of environment and its components. 2. financing and dividend decision. Investment evaluation criteria . Approaches to straicgic decision making. hypotheses-without taxes and with taxes: Determining capital structure b practice. Strategic business unit (S8U).profit vs wealth maximisation. absorption. Nature of investment decisions. Misitotiaiid purpose. Cost of Capital: Meaning and significance of cost of capital. Management of Working Capital!: Meaning. nature and scope of finance: Financial goal . 3. Strategic advantage analysis and diagnisis. Organinational appraisal. Royalty accounts. receivables and inventory MC 1. take-over and join! strategies. Sources of working caital: Factoring services: Various comnttee reports on bank finance. Stability in dividend policy. 4. difFerentiation focus. 5. MC 1.net present value. Finance functions . profitability index. relevance of divident. objixtves and goals.5 CORPORATE FINANCIAL ACCOUNTING Course Inputs 1. 3. Functional level Strategies 2. Accounting for holding and subsidiary companies. Cost of eqity and CAPM. caprtal rationing.6 STRATEGIC MANAGEMENT Course Inputs 1. Corporate dixidend bchavmr 5. integration. payback period. 4. Accounting issues relative to amalgamation. Factors affecting strategic choice. Turnaround. Risk analysis in capital budgeting. Environment scanning and appraisal. Effects of operating and financial Iverageon profit: Analysing alternate financial plans: Combined financial and operating leverags. Gordon's modcL M-M hypothesis. diversification. 2. bench marking. and reconstruction of companies. Concept fo Strmtgy: Defining strategy. Strategy Formulation and Choice of Alternatives: Strategies-modernisation. levels al which strategy operates. SWOT analysis.M. Cappppital Budgeting. Trachdinal and M. value cham analysis. Operating and Financial Leverage: Measurement of leverages. Walter's model.

Introductinttt Tax Managemet. Shacc capital and membership.4. renewal or renovation and shutdown or continue decisions . dividend policy. regulatory Environment of International Business: FEMA Acl 1999. Holder and holder in due course. anti-dumping duties ami other NTBs. mter-corporale dividend i and bonus shares. RolcofSEBI in control I ing the secirrity markets. make or buy dicissions. 3. Tax Planing and Manorial Decisions: Tax planning in respect of own or lease* sale of assists used for scientific research. Endorsement and crossing of cheque. 5. Strategic control. production/operations and R&D plans and policies Functional Strategies: Personnel and financial plans and policies. Tax avoidance and lax evasinns. 1 986. Metitings and resolutions. Custom valuation and dispute settlement.2 CORPORATE TAX PLANNING AND MANAGEMENT Course Inputs 1. basic principles and its charier. Negotiaiinn. Payment in due course. TRIP and TRIMs. Tax Planning untl Financial Manageinent Decisifnts: i . Stragety Evaluation : Overview of strategic evaluation. Issues in strategy implementation. The Con sumcr Protection Act. Concept oftax planning. Presentation of negotiable instruments. Consumer Protection Act: MKTP Act 1969 . Company management: Manageria E femnueration-. Restrictive hade practices: Unfair trade practices.1 CORPORATE LEGAL FRAMEWORK Course Inputs 1. replace. Strategy Implementation : Inter-relations hip between formulation nd implementation. structures for stragcgics. 5. The Negotiable Insturments Ael. Tax Planning for New Business. typca of negotiahle inslrumunts. planning relating lo capital structure decision. 2.salient features. types of companies. WTO-Regulatory framework of WTO. Restrictive and Unfair Trade Practice. Tax planning with reference to locaijon^ nature and form of organisation of new business. The Companies Act. 1956 (Relevant Provisions}: Definition. MC 2. Repair. 4. organisational design and change.CoTporaie taxation and dividend tax.monopolistic trade practices. 2. Articles of associalion. WTO-provisions relating to perferential treatment of developing countries. Resource allocation Strategy and Structure: Structural considerations.GrganiSiUion and objectives of SEBJ. Windingupanddlssolulion of companies. Regional groupings. Piospeciurs. Definition or QunsumeiTighls of consumer: Grievance redressal machinery. Legal Environment fiirSecurity Markets: SEB1 Act. Functional Strategies: Marketing. Techniques of strategic evaluation and control Global Issues in Strategic Management MC 2. Memorandum of asocial ion . 1881: Uetlnition. Powers under Securities Contract KeguJation Act 1956 transfered toSERJ. technical standards. 1992.

treasury bill?. Management accountant's position.3 ACCOUNTING FOR MANAGERIAL DECISIONS Course Inputs 1. role. etc.cost centre. kinds of variances and their uses . Special Taa Putvisinns: Tax provisions relating to free trade zones. Htporting to Management. Problems in transfer pricing. profit centre and investment centre. Budgetary control. Indian financial system . 3. repotting at different levels of manag^ient. Targcl and life cycle costing. Financial Markets: Money and capital markets. Fixed and fkxiblc budget. trae bills etc.i mcoitiM for exporters Tfli Issues Relating t» Amalgamation: Tax Planning vvith rerefenee to amalgamation of companies Tax Payment: Tax di^luctions and collection at source. Ta. Cash flow analysis. Optional Group 1 . and responsibilities.3. Role of St BI -an overview. Advanei of tax MC 2. Muney market-meaning. Government securities market. and management accounting. Recent trends in India money market. 5. T> pes of reports. Break-even analysis. commercial bills. repotting needs at different managerial levels. Marginal costing and absorption costing. Money market instruments. Objectives and deterrmnante of responsibility centres. vettiacajand ratio analyse^. Performance budgeting. Accounting Phil and ResonsibiUly Centres: Meaning and significance of responsibility accounting. Capua! market-primary and secondary maikels. constituents. cost accounting. labour and overhead variances. 4. Introduction to Accounting: Management accounting as a area of accounting. Introduction: Nature and role of fijiancial system and financial markets. Variance analysis . Objectives of reporting. modes of reporting.. functions ot money market.matariid. Contemporary Issue in Management Accounting: Valuechain analysis. Marginal costing versus direct costing. 2.call mnncy. master. 5. 4. nature and scope of financial accounting. Responsibility centres. Disposal of variances. Decisions regarding sales-mix^ make our buy decisions und discontinuation of a product liiiceie. Assumptions and practical applications of break-even-Jnalysfcs. Marginal Cosiing and Bttak-even Analysis: Concept of marginal cost. Types of budgets -functional. Financial system and economic development. Objectives. ero-ba^e budgeting. Activity-based costing: Qality costing.. Essentials of budgeting. Depositary system. certificates of deposits. Relevance of variance analysis to budgeting and standard consimg.61 FINANCIAL INSTITUTIONS AND MARKETS Course Input 1.me jnm^ and importance. Management accounting and managerial decaioTis. 2. Finance Me.an overvies. Budgeting: Definition of budget. Analysbe Financial Statements: Horizontal. Standard Costing and Variance Analysis • Standard costing as a control ttclmique^ Setting of standards and their reviiion. Cost-volume-profit analysis. infrastructure seclorand backward areas. Recent developments .

Means of financing. E-bankingande-tradmg: Rect-nt developments in commercial hanking Development Banks: Concept. Inssuranee Sector: Objocuves. Market und Demand Analysis: Lnfbtmanon required tor market and demand analysis. Concept. Yimous financing scheme of linancial institutions. Function? of ikon-backing financial institutions. and regulation Of mutual funds (wit special reference to SEBI guidelines). Idntificatian of Investment Opportunities: Project ideas. Insurance Regulator and Development Authority-rote and functions Unit Trust India: Objectives functions and various schemes of UTI. Designing ^nd marketing of mutual funds schemes. 3.i Project and Means of Finnncin^: Major cost components. and funcions of development banks. Reserve Bunk of India: Organisation. Role of UT1 in uidostrial finance NunBankng Financial Insiilulions: Cnncqit and role of non-banking financial uistitutinsh SOUTHS of finance. profit and loss account and cash flows statement. Product HUN. functions. Merchant Banking. ProviRins nd considerations for computing taxable income 4. Appraisal Criteria and Apraisal Process: Melhor ts ot appraisal under certainly and risk and uncertainly. Operational and promotional activtcsrof development banks. Investnieni politics of non banking financial institutions in India Mutual Funds: Concept.2. 1FC1. Commercial Banks: Meaning. Production technology. Projected balance slicet. Interest Rate Structure: Determinants of interest rate Differential interest rate. investment practice of L1C and GJC. IRBlh S1DB1. performance appraisal. state financial corporatiuns. functions anil grwoth. Foreign Investments. Pro|ect app nil sal techniques. Pn>ritability> Financial Projcctios -ind Ta\ Considerations: Cost of production: Break even analysis. management and investment policies of commercial naka. role. trends and implications. 2. Credit creation and credit control: monetary policy. 1CTCI.' Types.71 PROJECT PUNNING AND CONTROL Course Inputs 1. Plant location and layout: Selection of plani and equipment 3. . Government regulatory framework. Sources of informationprimary and sctundarys Demand rorecasting Technical Analysis: Materials and inputs. IDB1. Cost . Recent changes in mtercs rates 6. Slate development b^rnks. Latest mutual find schemes in India. management and functions. Envirimmcnt scanning and opportuniy analysis. Process followed by financial mstilulions. Present struct u re. Investment appraisal in practice. scrcenng of idas. policy on merchant banking services: SEBl guidelines: Future of merchant hanking in India 5. objectives. Regulatory/ framework for fbveigh investments in India MC 2. Planning capital structure.an overview 4.

dements ofinvestincnt. bankers and allotment of sharts. promoter's contribution. Factor models. . Public Issue : SFBI guidelines on public issue. Portfolio tola! risk. semi-strong and stiong market and its lestmg techniques. and procedures. Arbitrage pricing theory. Measures of variability and probability of completion by a specified date. 4. Serondiiry Market: Rob. Principle for. debentures. registrar and managers. security maiket hue. indices nd moving averages applied in technical analyses. portfolio market risk and unique risk. Methodology of SCBA. sources of financial information Security Markets Primary and Secondary market. type fo brokers. two lactor and muHi factor models. perterence shares. Usting of securities in stock exchanges. Investments: Nature and scope u!'investment analysis.5. Moniloring nnd Control: PERT and CPM techniques. avenues of investment. Efficient Market Hypothesis: Weak. underwriters. screen based trading. Primary inaTk^Tole. indices and moving averages applied in technical analyses. Simple Sharpe's optimisation solution. risk adjusted . Scheduling lo match availability of . Technical analysis: Trends indicators. broker. measurement of return jnd risk.measure of return. 5. importance. Network Technique for Proje« Implemencation.k analysts. Fundamental Analysis: Trends. event and activity floats. trading mechanism. Project implementation practices m India. Depositories Act 19% Valuation «f Securities: Bonds. Single Index Model or Market Model. arbitrage portfolios Portfolio Performance Evaluation : Measure of return. Social Cost Benefit Analysis. pi icing cif issue.md ns. M.8T SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT Course Inputs 1. markul liming. L&M approach and UNIDO approach. Measurement of the impact on distribution: SCQA in India. New financial instruments 2. Portfolio Analysis: Estimating rate of return and standard deviation of protfolitx Effect of combining the securities: Markowiu Kisk-reiurn optimisation. size of issue. indicatirs. Cnlia) path. Security reium . fLmctJoniandmethud? of selling securities in primary market. approaches TO iuvcstmwi jiiaKsi? Concept of return and risk. risk free lending and bariowings. Capilal Market Theory: Capitnlmmaikel lint. evaluation creteria.C 2. appoiuntul ol meTchtnl bankers. Rationale for social cost benefit analysis. Allonnenl procedure. Financial Assets: Tspes and their characterisitcs. Depository-role and need. equity shares 3.

placement and induction. 3. Planning for manpoerrccruilment and selixtion. Advertising effects-economic and social. Media planning and scheduling. online surveys. Advertising: Defined. Motivating sales force: Leading the sales force. broadcasting media. Salts Organisation: Setting up a saks organisation: Planning process. Media selection decisions. Non. 2. Sampling Plan: Universe. Primary data collection methodsquestioning techniques. 3. . training and dvelopment. Online data source. Advertising scene in India Advertising Objectives and Advertising Budgets. Questionnaire preparation Aptitude measurement and scaling techniques-elementary introduction to eosurcment scales. Problem identification and definition. advertising as a tool of marketing.Optional Group II : Marketing MC. Measuring Advertising Effectiveness: Meaning advertising agency-client relationship: Promotional scene in India Techniques Tor resting advertising effectiveness.sampling and non-sampling errors. Salesmanship: Product and customer knowledge. costs andprutitabdity. Advertising on internet. Control Process: Analysis of sales volume. Determining research type-exploratory. Sales forecasting. Introduction to Marketing Research.62 ADVERTISING AND SALE MANAGEMENT Course Inputs 1. Experimental designs. 4. Advertising and consume behaviour. and sales budget.72 MARKETING RESEARCH Course Inputs 1. Data Resources: Secondary data sources and usage. Evaluating sales force performance MC 2. Developing a research proposal.media advertising. 2. sales planning process. Sample sixe tetermination Data Collation: Organisation of field work and survey tarors . Sales Planing: Importance ilrtd types of sale planning. Advertising Media: Print media. nature and scope of marketing research. Selling process. Problem Identification and Research Design. Importance. 2. sales quotas. sample Irame and sampling unit. 5. observation method. Fundamentals of selling. Determining sales territories. Principles of determining sales Organisation Sales force Management: Estimating manpower reqnirements For sales department. Managing expenses of salts personnel. Sampling techniques. and functions of sales management. descriptive and conelusive research. Marketing r esearch process and organisation. obji^tives. Sales meeting and contests. Selling: Concept. Compensation and promotion policies. Marketing information system and marketing research.

Major product decisions. UNCTAD.advenisbg. Marketing research in India. International marketing. Advertising effectiveness. Market segment at ion and positioning. publicity and public relations. ethical an<l IcgalaspucLs of marketing. Relationship marketing and oiher developments m marketing Optional Group III. Marketing concept and its evlution. 3. Market Research Applications: Product research. IMF. Issues jind Developments in Marketing. Marketing mix: Strategic marketing planning. Buyet behaviour. Product Decisions.63 INTERNATIONAL BUSINES ENVIRONMENT Course Input 1. Product line and product mix: Branding. Marketing Research: Meaning and scope of marketing research. Concept of a product. socic-cultural. Marketing of services. International Business: Nature. 2. Marketing environment-macro and micro components and their impact on marketing decisions. GSTP. Sales and market research. Framework for analysing international business environment-geographical. and types of distribution channels. Pricing policies and slrategies: Discounts and rcbales. Cyber marketing. Promotion Decisions: Comumcation proces: Promotion Mix. Importance and scope. personal selling. Nature. Consuer versus organisational buyers: Consurncnr decision -making process 2. International marketing research.C. Organising and controlling marketing operations. nature. Product life-cyck-strategic implications.82 MARKETIMG MANAGEMENT Course Input 1. Report preparation and presentation 5. Sales promotion-tools and cthniques.an overMuv. Marketing research process. Greet) maketion. functions. Channel management decsiong: RelaiUng and wholesaling 4. Advertising research. political and legal environment Internatiaal Economic Environment: World economic and trading situation.Daia Analysis: Univariate. Introduction: Concept. Distribution Channels and Physical Di&tributin Decisions. 2. World Bank. GentraLised system of preference. Media selection. bivaiate and multivariate data analysis.ns: Factors affective predetermination. Classification of products. Market Analyis and Selection. 2. New product development nad consumer adoplion proofs. Social.Marketing Organsiation and Control. International. Copy designmgandils testing. M. economic. [ntcmational commodity agreements .WTO. Distribution channel intermediaries. 5. scope and importance of marketing. Devermmmg advertising budget. sales promolion. Pricing edsio. International Business MC. Packaging and labelling. Economic institutions and Agreements .

3. pricing polity. and external techniques Management of Risk in Foreign Exchange Markets: Forex derivatives . economic. Inter national Mar keting Envir onment : International environment. Pricing Decisions. Transaction exposure. translation exposure nd economic exposure. futures. Exchange rate arrangement m India: Overview of FEMA. Management of exposures -internal techniques.. Intomatmal market orientation . .Regional Economic Co-operation: Types and rational of regional economic groups.marketing. Product Decisions: Product planning for global makets. Nature and Significance. leadmgand laggng.spot ralts^fbrward exchange rales.types and iheaics of foreign investment. Foreign Exchange Markets Determining exchange rates: Fixed and flexible exchange rate system.NAFT. Foreign Market Selection. Itemalionaf logistics decisions 5. MNCs and host and home country relations. socio-cultural. International Marketing Plnnningt Organising and Control: Issues m international marketing planning: International marketing information system. Information technology and international marketing. personal selling. Foreign exchange niarket-cash and spot exchange market. external environment-geographical. Selection of foreign distributers/agents and managing r elationswith them. Nflu 1 product development. Technology transers. Packaging and labelling. organising and controlling International marketing operations. Standardisation vs. MC 2. asset and liability management. demoggraphiv. Exchange dealings and currency possession. SAFTA and other grouping. Completes in international marketing. Foreign exchange and currency J^itures.tnd communication. International marketing of services. fnternaTjonaJ maket entry strategies 2. Introduction to International Marketing. Social aspects: IT and international business. Channel selection decisins. forward exchange contracts. SefectionoF foreign markets. options and forward contracts. 4. ASEAN. Participants in the foreign exchange markets. Foreign Exchange Risk. Management of" uucmatinal brands. Intematichal pricing policie'sand ^n iiogres Promotion decisions: Complexities and issues. EIJ. product adaptation. foreign Investment: Capital flows.swaps. Distribution Channels and Logistics: Functions and types of channels. Environmental influences on pricing decakfflS.73 INTERNATIONAL MARKETING Course Inputs 1.importance and types. Global maikef scgmeniatjon. Impact of globalisation.tPRG framework. Recent Developments in International Business: Ecologiaf issues. Multinational Corporations: Conceptual frame work of MNCs. Transition from domestic to transiialional marketing. Theory of customs union. sales promotion arid pubic relations. netting. 4. International Advertising. Emerging Issues and developments in international marketing: Ethical and social issues. WTO. Exchange rate quotes: LERMS. Foreign investment flowsand barriers. Provision of saJes refated services. 5. Information . political and legal environment. International positioning 3. Factors affecting exchange rates . of environment of international marketing decisions.

Instruments of Export Promotion: Export assistance an promotion measures. Exchange controls and other non-tariff measures. SEZs. Project and snsultancy exports. Policy in foreign collaborations and counter trade arrangements. Documentation Framework: Types and characheristics of documents. Commercial Plicy Instruments: Tafiffs. Export contract and Inco terms. anti-dumping/ countervaiing duties. Balance of payments and adjustment mechanism. 4. EPCG scheme. 100% Export Oriented Units.MC 2. Excise and customs clearance regulations. Export Houses and Trading huses. Negotiations of export bills. Indian joint ventures abroad. Documentary credit and collection. International Trade: Theories of International trade. India's Foreign Trade And Policy: Composition and direction of foreign of trade. import financing. Managing risks involved in importing-transit risk. quotas. Deemed exports and rupee convertibility. EPZs. Institutions for credit-pre and post shipment. Bank guarrantees. procedures and documentation. . Cargo. Technical standards. ECGC schemes for risk coverage and procedure for filling claims. Foreign exchange regulations. PROCEDURES AND DOCUMENTATION COURSE INPUTS 1. credit and exchange risks: Marine insurance-procedures and documentation for cargo loss claims. Role of state trading houses.83 FOREIGN TRADE POLICY. 5. Theory of international trade in services. Export Financing Methods and Terms of Payment: Methods of payment. 3.absolute and comparative advantage theories. tax concessions. Customs clearace of imports. Modern theory of trade-Hacksher-Ohlin theory. duty exemption scheme. 2. India's foreign trade policy. Terms of trade. Pre and post shipment export credit. Import faciliies. Quality Control and Pre-shipment Inspection: Process and procedures. duty drawback. credit risk and exchange risk. Managment of Imports: Procedure for procurement through imports. Export promotion infrastructure and the institutional set up. Processing of an export order. marketing assistance.

and normal distributions. Wald . int er va l va r ia nc e . relat ive. 3. Sampling distributions and their characteristics. ind ices.64 STATISTICAL ANALYSIS Course Inputs 1. of Weighted Lasp e yr e 's weighted Special series. Large e st ima t io n Statistical me a n. Sampling and non-sampling errors. Conditional probability and Baye's theorem. profit theory. Sample hypotheses and small sampling test . Correlation and Regression Analysis: Two variable case. Sampling and Data Collection: Sampling and sampling (probability and non-probability) methods. T tests. questionnaire. Wilcoxon Signed . P aasch 's Indices of overlapping compared. and F tests.Z tests. Law of Large Number and Central Limit theorem. 2. probabilities. Poisson. Their characteristics and applications. Univariate Analysis: An overview of central tendency. and p r o p o r t io n errors. the indices relatives. Probability Distributions: Binomial. 4. base. Chi-square tests.Rank tests. Addition and multiplication probability models. Expected Utilit y Data Sources: Primary and secondary. Probability Theory: Pro babilit y-classical. Primary data collection techniques . Non Parametric Tests. 5. aggregative a nd of problemsUses and ind ices= lasp e yr e 's paasch's (price-quantity) shifting problems. Statistical of testing Estimation po p u la t io n - and Testing: Po int and an size.Wolfowiz tests. Sign tests. Tests splicing average adequacy. KruskalWallis test. Statistical under Decision uncertainty Theory: and Decision assigning environment. and interview. and skewness.MC 2. and subjective probability. Index Numbers: a nd Meaning and types. index . dispersion.schedule.

Word Processing: Wo r d S o rt ing b as ic Introduction and working Fo r mat in g Wo r k ing with w it h MS-Word t ext i an d MS . programming print manager. desktop. systems. find. d e v ices . explorer. Introduction to mail-merge. its main RAM and PC. Multimedia. Process under controland out ofcontrol. with PC performance.Statistical Quality Control: Causes of variations in quality characteristics. Acceptance sampling. and graphics . 4. to Operating softwares. 3. Area Basic idea of Local Area E-mail. co mmu n icat io n configuration of hardware devices and their applications. Quality control charts . systems. MC 2. Information and access Technology: Wide devices. components. 5. languages. . World concpet Web and Internet browsing. run. PC as a virtual office. pro cesing computer o ut p ut Co mp u t er syst em.O f f ice .purpose and logic. d ev ic es. tables. devices. Control charts for attributes .74 COMPUTER APPLICATIONS IN BUSINESS Course Inputs 1. system d ifferences CPU. Windowspaintbrush. d o c u me nt s. computer. my Systems: Software needs. UNIX. Warning limits. co mma n d s . Personal CPU other Computers: and peripherals PC clook used and sped. panel. Wide Networks of a (WAN). secondary Factors hardware storage influencing configuration.fraction defectives and number of defects. 2. as input in fo r mat io n t ypes of devices. setting. Introduction application wondow calculator. Constructing a control chart-computing the control limits (X and R charts). Networks Internet Modern (LAN) technolgies. control operating DOS. Hardware: Co mput er hardware st o r ag e Co mp u t er syst em options d e v ices.

Using functions. solver data logial tools. inventory accounts. invoice records. Show time. creating desktop free worksheet. finance and personnel areas.6. absolute built-in Creating and functions concept various finance graphics of worksheet. accounting Practical Preparation Maintenance books and knowledge of of final on Maintenance reports generation. 7. Wings Accounting and Wings Trade (Softwares). Introduction Structure finance sensitive reference. seeking of of and back sharing error- functions. sound effects and animation effects. and applicatons. Using and using other functions-mathematical. 8. Goal formatting stragegies worksheet. Presentation preentations the with easy Power-Point: way. formating. 9. 10. graphics in creating Power Point. Sheets: Working Working with with graphic EXCEL in EXcel. Introduction packages SYSTAT. dynamic/ cell spreadsheet marketing applications business. marketing. Introduction vouchers. Financial to and Accounting salary of Packages: statements. worksheets as dataase in accounting. . with and of to Lotus Smarrt and Suite its of for Data Sheet to a relative Analysis: accounting. statistical. Talley etc. for to analyses Statistical in Packages: research-Lotus Usage and of Excel. Working Power-point with basics. char Spread features. statistical SPSS.

Channels of e. Post sales services. 2. fulfilling and order-selection delivery. and and to order consumer generation. resources and planning for infrastructure. evolution concept. Infrastructure: product Eand Oline and remote servicing. concept hypertext HTTP Forms and CGI gateway services. 3. Business aplications of e-commerce. e-commerce as an electronic trading system-special features. and pricing. Internet of Concepts Internet. of Supply E-Commerce chain and management. Web and Technoligies: client informatio HTTPD Concept global server network. Busines planning receipt sheduling. E-Commerce: cost estimation and order Cataloguing. infrastructure. Business commerce service marketing Models models. technoligies.84 E-COMMERCE Course Inputs 1. resorces andadvertism. and publishing concept. reader and URLs.commerce. Push and Web pull principles. digitisation. Introduction to E-Commerce: Meaning and concept. E-commerce and e-business. Media convergence. Benefits HTML. .MC 2. Need or e-commerce. 5. alternative methods of customer communication. order order order payment accounting. E-commerce procurement. We-site site Design: strategies Role and of web-site web site design in B2C e-commerce. Electronic commerce versus traditional commerce. Servers. billing and order management. 4. prioritisation. Hypertext fo HTML technologies and universal publishing hypertext.

6. systems. based EDI and FTP based messaging. management. and ntegrated management issues and role of e-commerce infrastructure. SLIP OSI and layering PPP. standards. Act 2000. 8. of EDI Need EDI VANs. Digigal Library. Risk management options e-payment systems. service and nd alternative paperless Costs arrangement. servers. 11. Layers UDP. Electronice payment E-cash cards. and E-commerce: types of Security threats. Busines of EDI B2B to Business e-commerce. and Emerging scenario in ISP. Operational. 9. economic payment Payment systems and for currency purses Systems: e-commerce. features infrastructure. of in E-Commernce: India and Cyber their Cyber-laws limitations. debit credit cards. E-Business: product logistics Workflow differentiation. 10. DNS. Regulatory laws-aims and and Legal salient Framework provisions. threats. of models trading. and distribution. EDI internet- architecture. Components of an effective electronic payment system. risks sources approach. Security exposure security security Issues fo tools and a in resources. Organisation knowledge mass customization restructuring. e-commerce Corporate riks-management security policy rational e-commerce. IT. issue risk in of in systems. networking. and IP. Taxation issues in e-commcrce. smart and e- electronic implications. EDI E-commerce: Technoligies. . and features of credit Business legal requred e-payment cards. 7. for of of e-commerce. Internet TCP Protocols: layering. and Special Types e-cheques. TCP.

ISDN. and Concept Digigal and ro le video of and Desktop and Multi-media product and customer communication. ATM. Broadband networks conferenceing marketing. digitisation video of and E-Co mmerce: technologies. Mult i-Med ia multimedia. related concepts.12. Cell relay. .

4 BC 1.2 BC 3.3 BC 2.SECTION I CHAPTER I BACHELOR OF COMMERCE (B.4 BC 2.6 Course Title Business Communication Business Statistics Financial Accounting Principles of Business Management Business Economics Business Environment Maximum Marks 100 100 100 100 100 100 600 (2005-2006) IInd Year BC 2.II Viva-Voice 100 100 100 100 100 600 .6 Corporate Accounting Management Accounting Auditing Elective Paper -1 Elective Paper .5 BC 2.3 BC 1.2 BC 1.1 BC 3.4 BC 3.1 BC 1.5 BC 1.2 BC 2.5 BC3.COM) Course Structure (2004-2005) Course Code Ist Year BC 1.6 Money and Financial System Company Law Cost Accounting Business Regulatory Framework Income Tax Fundamentals of Enterpreneurship 100 100 100 100 100 100 600 (2006-2007) IInd Year BC 3.1 BC 2.

74 Essentials of E-Commerce BC3.65 Mathematics BC 3.62 Principles of Marketing BC 3.And any one of the following area combinations : Combinations BC 3. each consisting of two courses. as may be offered by a college and/or a university.63 Fundamentals of Insurance (3) Banking & Insurance BC 3.1 to 3.64 Internet & World Wide Web (4) E-Commerce BC 3.3).61 Financial Management BC 3.75 Info-Tech and its implications in Business In addition to the three (3) compulsory courses (BC 3.72 International Marketing (2) Marketing BC 3. a student in the third year may select either of the above five (5) area combinations. .71 Area (1) Finance Financial Market Operations BC 3.73 Indian Banking System BC 3.

1 BUSINESS COMMUNICATION Course Inputs Unit I Introducing Business Communication: Basic forms of communicating. Collection letters. business letters and memo formats. speeches to motivate. Seminars. Office memorandum. Good news and bad news letters. Communication models and processes. Practices in business communication. Mock interviews. Principles of oral presentation. E-mail. Vote's model of interdependence. Interviewing Skills : Appearing in interviews. Improving communication. Group discussions. Effective listening exercises. conducting surveys. Conducting interviews. Reconstructing the final draft. Rewriting and editing.COM) COURSE INPUT DETAILS BC 1. Appearance request letters. Whole communication. short report and formal report. Sales letters.BACHELOR OF COMMERCE (B. Unit V Report Writing . etc. SWOT analysis. Theories of communication. The first draft. Effective communication. . Modem Forms of Communicating : Fax. sales presentation. Unit IV Writing Skills: Planning business messages. factors affecting presentation. Writing resume and letter of application. effective presentation skills. Persuasive letters. Oral Presentation . Grapevine. training presentation. Report preparation. Video conferencing. Individual and group presentations and reports writing. Introduction to a proposal. Miscommunication (Barriers). Unit III Corporate Communication: Formal and informal communication networks. Audience analysis Unit II Self-Development and Communication. Development of Positive personal attitudes.

Problems in constructing index numbers. Consumer price index. Concept of central tendency and dispersion -and their measures. splicing. Skewness and measures. Partition values. Descriptive Statistics . Methods of constructing price and quantit y indices (simple and aggregate). Opening entry. and deflating.3 FINANCIAL ACCOUNTING Course Inputs Unit I Meaning and Scope of Accounting: Need. Classification of receipts. Rules of Sigma & operations. Trial balancr. Capital and Inco me. development. Methods of forecasting.compared to Inferential Statistics. Components of a time series. Book- keeping and accounting.2 BUSINESS STATISTICS Course Inputs Unit I Introduction: Statistics as a subject. Royalty Account. ratio-tomoving average. Unit III Index Number: Meaning. Cham-base index numbers.BC 1. Factors affecting company sales.Moving averages method and method of least squares Computation of seasonal indices by simple averages. Tests of adequacy. Relationship between journal and ledger. Forecasting-concept. Classification expenditure. Unit IV Analysis of Time Series: Causes of variations in time series data. and definition of accounting. Revenue : Classificat ion o f . types and uses. Forecasting demand. Decomposition -Additive and multiplicative model. Determination of trend . General approach to forecasting. Objectives of accounting. Unit V Forecasting and Methods. and importance. types. Accounting Principles: Journal. and link relative methods. Compound journal entry. Types of data. Unit II Analysis of Bivariate Data: Linear regression and correlation. BC 1. Rules of debit and credit. Rules regarding posting. Summation operation. Coefficient of variation. ratio-to-trend. Base shifting. Industry Vs Company sales forecasts. Analysis of Univariate Data : Construction of a frequency distribution.

Trading account. Bounded rationality. Goodwill. Managerial roles (Mintzberg). Unit IV Branch Accounts: Dependent branch. Depreciation provisions. Balance sheet. Unit II Planning. An overview of functional areas of management. Decision making -concept and process. Foreign branch. Unit I I I Special Accounting Areas Consignment Accounts: Important terms. Hire-purchase and installment purchase system. Depreciation of different assets. Legal provision regarding hire-purchase contract. Joint Venture Accounts: Meaning of joint venture: Joint venture and partnership. Depreciation. depletion. Adjustment entries. Management by objectives. Profit and loss account. Accounting records for goods of substantial sale values. Depreciation accounting. Classical and neo-classical systems. and significance of management. Environment analysis and diagnosis. . process. Accounting records. Methods for providing depreciation. Joint Life Policy.Unit II Final accounts. Contingency approaches. process. Wholesale branch. Development of management thought. Change in Profit Sharing Ratio. Conversion of consignment into branch. Partnership deed. nature. Corporate planning. amortization. Meaning of hire-purchase contract. Valuation of unsold stock.4 PRINCIPLES OF BUSINESS MANAGEMENT Course Input Unit I Introduction: Concept. Causes of depreciation. BC 1. Debtors system. Unit V Partnership Accounts: Essential characteristics of partnership. Fixed and fluctuating capital. stock and debtor system. Independent branch. Depreciation of replacement cost. After sales service. Methods of recording depreciation. and dilapidation. and Reserves: Concept of depreciation. Instalment purchase system. Strategy formulation. Final accounts system. Adjustments after closing the accounts. Accounting records. and accounting records for goods of small values. Final accounts. and types. Concept.

Leadership. Price and output determination.traditional and modern approaches. perfect Price . Techniques of controltraditional and modem. Financial and non-financial incentives. Average revenue. Herzberg. of price Comparison Multi-plan under between monopoly. Unit IV Theory of Costs: Shor-run and long-run cost curves . Unit V Managerial Control.quants. b. Unit III Production of function. nature. Importance of elasticity of demand. BC 1. Practical applications. Resistance to change.). Economic regions and optimum factor combination. Determinants of elasticity of demand. Centralization and decentralization. Concept. Ridge lines. monopoly. Effective control system. Theories . nature. Organization structureforms and contingency factors. bojectives of a business firm. and elasticity of demand. Authority and responsibility relationships.concept and leadership styles.nature. Likert's System Management. Perfect Competition: Profit maximization and equilibrium of firm and industry. Leadership theories (Tannenbaum and Schmidt.5 BUSINESS ECONOMICS Course Inputs Unit I Introduction: Basic problems of an economy. Law of variable proportions. networks. marginal revenue. a.Maslow. Market Structures: Market structures and business decisions. monopoly.Unit III Organizing: Concept. Expansion path. and barriers. income and cors elasticities. Returns to scale. Departmentation. Short- run and long run supply curves. and process of planned change. Emerging horizons of management in a changing environment.concept. McGegor. Unit IV Motivating and Leading People at Work: Motivation . process. Communication. Effective communication. Internal and external economies and diseconomies. Management of Change. Iso. Monopoly: Equilibrium competition Determination of and a firm. and Ouchi. Concept and process. Price. process and significance. Working of price mechanism Unit II Elasticity of Demand: Concept and measurement of elasiticy of demant.

concept. Inflation. Price leadership. Collaborations in the light of recent changes. WTO. International economic institutions .discrimination. Industrial policy. GSP. Comparison with perfect competition. Savings and investment. P r o f i t . Counter trade. c. Devaluation. Ricardian and modern theories of rent. . Privatization. Trade and balance of payments. BC 1. Industrial licensing. Selling costs.II: Interests . Exploitation of labor.concept and theories of interest. indeterminate pricing and output. Nature of supply of factor inputs. GSTP. Regionalimbalances. Social injustice. Unit V Factor Pricing-I: Marginal Productivity theory and demand for factors. World Bak. Industrial Sickness. Unit II Economic Trends (overview) : Income. Finance. components.GATT. Quasi-rent. Price and output determination under monopolistic competition. Foreign trade and economic growth. Kinked demand curve. UNCTAD. Resources allocation. d. Classical models of oligopoly. Product differentiations. c o n c e p ts . Regulation of foreign investment. and importance. Facor pricing . Trends in world trade and the problems of developing countries.n a t u re . Excess capacity under monopolistic competition. Monopolistic Competition: Meaning and characteristics. Unit III Problems of Growth: Unemployment. Unit V The Current Five Year Plan: Major policies. Determination of wage rates under perfect competition and monopoly. Oligopoly: Characteristics. Rent. Industry.6 BUSINESS ENVIRONMENT Course Inputs Unit I Indian Business Environment: Concept. Practical applications. Prices. Export-Import policy. International Environment: International trading environment (overview). Parallel economy. Unit IV Role of Government: Monetary and fiscal policy. IMF. and theories of profit. Collusive oligopoly. Money. International economic groupings. Poverty.

c and small borrowers.1 MONEY AND FINANCIAL SYSTEMS Course Inputs Unit I Money. Role of finance in an economy. Functions.meaning and uses. Inter-sectorial and inter-regional problems. Financial system. Structure of commercial banking system in India. Unit V Problems and Policies of Allocation of Institutional Credit. Meaning and changing relative importance of each. Functions. Fligh powered money. Kinds of finance. Problems between lai >'. Unit III Indian Banking System. Credit creation process. Instruments of monetary and credit control. Commercial banks. Their main features. Definition of bank. Main features of monetary policy since independence.importance and functions. Unregulated credit markets in India. Alternative measures to money supply in India-their different components. Operation of conflicting pressure before and after bank nationalization in 1969. Markets and instruments. Regional rural banks. Balance sheet of a Bank. . Financial intermediaries. Unit IV Development Banks and Other Non-Banking Financial Institutions. Process of Credit Creation By Banks. Sources of changes in high powered money.main features.BC 2. Components. Co-operative banking in India. Unit II Finance. Meaning and importance of main liabilities and assets. Problems between the government and the commercial sector. The Reserve Bank of India. and their functions. Determination of money supply and total bank credit.

mortgages and charges. Promotion on and incorporation of companies. Unit IV Directors. Unit II Memorandum of Association. Share capital. managing avails and secretaries and treasures Sections 324 . Material control. Operating costing.3 COST ACCOUNTING Course Inputs Unit I Introduction: Nature and scope of cost accounting. process costing . 2. Under and over absorption. Methods of wage payment-time and piece rates. Job. Determination costing.ilmn.396) Unit 1 Corporate personality. Pricing of material issues. Unit II Accounting for Labour: Labour cost control procedure. Labour turnover. Concept of cost audit. winding up-kinds and conduct. Installation of costing system. Proipectus. Articles of Association. resolutions. arbili. quorum. BC 2.borrowing powers.excluding inter- .388 E.B. minutes. of overhead rates. Unit IV Company meetings. Cost concepts and classification.kinds. provisions relating to accounts and audit sections.Managing Director. Accounting for Material. Members. Prevention of oppression and mismanagement. Unit costing. debentures. Methods and techniques. Capital Management.2 COMPANY LAW Course In puts The Companies Act. Kinds of companies. Absorption of overheads. whole time director Majority powers and minority rights. Unit I I I Sluics.C.sections 389-. Contract Unit IV Cost Ascertainment. excluding. batch. Idle time and overtime. Concept and techniques. and its treatment. Incentive schemes. Unit III Accounting for Overheads: Classification and departmentalization. voting. arrangements and reconstructions. Treatment of material losses. compromises. Share capital-transfer and transmission.

Unit II Heads of Income. Unit III Profit and gains of business or profession. Negotiation.process profits. BC 2. total income.5 INCOME TAX Course Inputs Unit I Basic Concepts. types of crossing. Scope of total income. Foreign Exchange Management Ac. I Minition of consumer.4 BUSINESS REGULATORY FRAMEWORK Course Inputs Unit I Law of Contract (1872): Nature of contract. Crossing of a cheque. 2000: Defenuons and main provisions. Dishonour and discharge of negotiable instrument Unit V The Consumer Protection Act 19X6: Salient features. Unit III Sale of Goods Act 1930: Formation of contracts of sale. Previous year. Capacity of parties to contract. person. Offer and acceptance. gross total income. Conditions. Goods and their classification. casual income. Hire purchase . Unpaid seller and his rights. Indemnity. Grievance redressal machinery. BC 2. sale by auction. Classification. residence and tax liability. transfer of property in goods. Income form house property. Promissory note. assessment year. Agency. Reconciliation of cost and financial accounts. including provisions relating to specific . Remedies for breach of contract. Consideration. price. Basis of Charge. agricultural income. Legality of object: Agreement declared void. Free consent. Performance of contract. Bailment and pledge. Salaries. income which does not form part of total income. Income. Discharge of contract. Unit II Special Contracts. UnitV Cost records: Integral and non-integral system. Features.irio incut Unit IV Negotiable Instrument Act IXXI: Definition of negotiable instruments. and joint and by-products. Bill of exchange & cheque. Guarantee. and warranties. Holder and holder in the due course. Performance of the contracl of sales.

u lors. Characteristics of entrepreneur. BC 2. Entrepreneurial behaviour and PsychoTheories. . and firm. generation of employment oppoiliinilies.. Unit III Entrepreneurial llcluiviour: Innovation and enterpreneur. Unit V Tax management. Definition. External environmental analysis economic. Risk taking. Social responsibility Unit IV Entrcpreiinmal Development Programmes (EDP): EDP. Tax planning for individuals. social. Unit IV Computation of Tax Liability: Computation of total income and tax liability of an individual. Tax Administration: Authorities. Role of socio-economic environment. forex earnings. Leadership. Competitive l.U. Tax deduction at source. I DPs. Advance payment of tax. and technological. Role in export promotion and impoit substitution. Deduction from gross total income. Theories of entrcpreneurship. irlcvam e. Capital gains. Unit V Role of an entrepreneur: Role of an entrepreneur in economic as an innovator. Unit II Promotion of a Venture Oppoiliiiuties analysis. Legal requirements for establishment of a new iniii. H. Role of Government in oi^um/iny. Decision-making and business planing. and raising of funds. Aggregation of income. and achievements.F.6 FUNDAMENTALS OF ENTREPRUNEURSHIP Course Inputs Unit I Introduction: The entrepreneur. Assessment procedures. and augmenting and meeting local demand. penalties. Set-off and carry forward of losses. Critical evaluation.. their role. complementing and supplementing economic growth.business. Venture capital sources and documentation required. Income from other sources. appeals. bi inning abut social stability and balanced regional development of industries. Emergence of entrepreneurial class.

Labour and overhead (two-way analysis). Ratio analysis. Forfeiture. Issue and redemption of debentures. Advantages and application. Unit III Absorption and Marginal Costing: Marginal and differential costing as a tool for decision making. Accounting for internal reconstruction-excluding inter-company holdings and reconstruction schemes. Bread-even analysis. Objectives and methods of financial statements analysis. Unit II Financial Statements: Meaning and types of financial statements.2 MANAGEMENT ACCOUNTING Course Inputs Unit I Management Accounting: Meaning. Control ratios. and functions of management accounting. Limitations of accounting ratios. Tools and techniques of management accounting. Responsibility accounting. Variance analysis. Unit V Statement of Changes in Financial Position . Zero base budgeting. Change of product mix. Fixed and flexible budgeting. liquidity ratios. Performance budging. Types of budgets. Variances. Management accounting vs financial accounting.BC 3. Unit III Valuation of Goodwill and Shares. Classification of ratiosProfitability ratios. turnover ratios. Excluding computation of managerial remuneration. Merits and limitations. Pricing. BC 3. Advantages of ratio analysis. Objectives. and disposal of profit. and Re-issue of Shares: Redemption of preference shares. Unit IV Accounting for Amalgamation of Companies as per Indian Accounting Standard 14. Unit V Standard Costing and Variance Analysis: Meaning of standard cost and standard costing. turnover ratios. Consolidated Balance Sheet of holding companies with one subsidiary only.on cash basis of working capital basis. Unit II Final accounts. nature. Role of management accounting in decision making. Exploring new markets. scope. Unit IV Budgeting for Profit Planning and Control: Meaning of budget and budgetary control. . Limitations of financial statements. Shutdown decisions.make or buy. Familiarity with Indian Accounting Standard 3.1 CORPORATE ACCOUNTING Course Inputs Unit I Issue.material.

Types of audit. Audit of non profit companies. NPV and IRR comparison. Auditor's report. Audit and books. powers. When a running a business is proposed. Routine checking and test checking. and b. a. Financial functionsinvestment. Profit vs wealth maximization.BC 3. Management audit. Consideration for commencing an audit. accounting rate of return. Audit of insurance companies. net present value. Audit Precess: Audit programme. c. Verification of assets and liabilities. . Capital Budgeting: Nature of investment decisions. Financial planning. Special audit of banking companies. payback period. and Unit V Recent Trends in Auditing: Nature and significance of cost audit. Unit II Internal Check System: Internal control. e. investment evaluation criteria. f. Auditor—Appointment.3 AUDITING Course Inputs Unit I Introduction: Meaning and objectives of auditing. tax audit. Where fraud is suspected.61 FINANCIAL MANAGEMENT Course Inputs Unit I Financial Management: Financial goals. internal rate of return profitability index.Audit Procedure: Vouching. Internal audit. Working papers and evidences. b. financing. and dividend decisions. Unit IV Investigation: Investigation. Company liabilities. Audit of educational institutions. COMBINATION-I (FINANCE AREA) BC 3. Divisible profits and dividend. Unit III Audit of Limited Companies: a.standard report and qualified report d. duties.

and retained earnings. Preference shares. Walter's model. Security market -(a) New issue market. Effect of profit. and inventories. Money Market: Indian money market's composition and structure. significance of working capital.Theories and determinants. determinants. and NRIs.M. combined financial and operating leverage. institutional investors. Unit III Operating and Financial Leverage: Their measure. SEBI. M. Public issue-pricing and marketing. and types. Press. Hypothesis. Unit III Securities Contract and Regulations Act: Main provisions. Unit IV Functionaries on Stock Exchanges. Calculating cost of debt. portfolio consultants. (b) Secondary market. Brokers. equity capital. forms of dividends and stability in dividends.Unit II Cost of Capital: Significance of cost of capital. Company Law Board. (b) Discount house. Listing procedure and legal requirements.71 FINANCIAL MARKET OPERATIONS Course Inputs Unit I An overview of financial markets in India. Gordon's model. receivables.National Stock Exchange and over-the-counter exchanges. Unit V Management of Working Capital: Nature of working capital. analyzing alternate financial plans. Unit II Capital Market. Recent trends in India money market. SEBI guidelines. functions. Credit rating -concept. Remedy through courts. Unit V Financial Services: Merchant banking. Stock exchanges. . BC 3. Grievance cells in stock exchanges. Combined (weighted) cost of capital. Functional and role of stock exchange. sub brokers. Capital structure . (a) Acceptance houses. Investors Protection: Grievances concerning stock exchange dealings and their removal. operating cycle and factors determining of working capital requirements. and (c) Call money market. Management of working capital-cash. jobbers. market makers. Unit IV Dividend Policies: Issues in dividend policies.functions and roles.

Optimum promotion mix. Factors affecting choice of a distribution channel. . Factors affecting price of a product/service. Order processing. International marketing environment-external and internal. Advertising media. Unit V Promotion: Methods of promotion. Unit II Consumer Behaviour and Market Segmentation. Product planning and development. Functions of salesman.62 PRINCIPLES OF MARKETING Course Inputs Unit I Introduction: Nature and scope of marketing. Types of distribution channels. Marketing concepts. Inventory control.concept and role.their relative merits and limitations. and industrial goods. international maketing. Transportation. marketing. Packaging-role and functions. Unit II Product Planning for International Market: Product designing.COMBINATION-II (MARKETING AREA) BC 3. and scope of international marketing. Warehousing. Importance of marketing as a business function. After sales service. BC 3.traditional and modern. After sales service. Selling vs. Standardization vs adaptaton. and in the economy. Nature. Identifying and Selecting Foreign Market: Foreign market entry mode decisions. Bases for market segmentation. Marketing environment. Characteristics of an effective advertisement. Unit IV Distributions Channels and Physical Distribution: Distribution channels. Marketing mix. Retailer and wholesaler. Brand name and trade mark. Product life cycle concept. scope and significance of consumer behaviour. Selling as a career. Unit III Price: Importance of price in the marketing mix. Labeling and quality issue. Personal selling. Domestic marketing vs.concept and importance. Product: Concept of product. Classification of a successful sales person. and packaging. Physical distribution of goods.72 INTERNATIONAL MARKETING Course Inputs Unit I International Marketing: Nature definition. Discounts and rebates. Branding. consumer. Market segmentation.

Insurance ntermediaries. unfir practices. Cancellation of license. Unit II Procedure for Becoming an Agent: Pre-requisite for obtaining alicense. Unit V Fundamentals/Principles of Life Insurance/Marine/Fire/ Medical/General Insurance: Contracts of . Unit IV Promoton of Product/Services Abroad. Unit III Functions of the Agent. Proposal form and other forms for grant of cover. Agents'compensation. Actuarial profession. Unit V International Distribution: Distribution channels and logistics decisions. Direct mail and sales literature. Unit IV Company Profile: Organizational set-up of the company. Product. Market selection. Insurance and economic developmet. Material information. Pricing process . BC 3. Export assistance and incentives. Distribution channels. Methods of international promotion. Important activities. Promotion strategy. Export proedures.73 FUNDAMENTALS OF INSURANCE Course Inputs Unit I Introducton to Insurance: Purpose and ned of insurance.process and methods. Duration of license.an overview. Revocation or suspension/termination of agent appointment. International price quotation and ayment terms. Structure. Personal selling.Unit III International Pricing : Factors influencing international price. Documentation. Export finance. Code ofconduct. Selecton and appontment of foreign sales agents. Trade fairs and exhibitions. Export pricing. prodct selection. Financial and medical underwriting. Trends in India's forign trade. Market share. Export Policy and Practices in India: Exim policy. Agents regulations. Insurance as a social security tool. Advertising. Steps in starting an export business. Procedure regarding settlement of policy claims. Nomination and assignment. Fundamentals of Agency Law: Definition of an agent. Product pricing-actuarial aspects.

Objectives. presentation layer. Monetary policy. Regional rule banks. Co-operative banks. COMBINATION-III (BANKING AND INSURANCE) BC 3. Unit II State Bank of India: Brief History. Reserve Bank of India. TCP/IP protocol suite moel. Organization. . and physical layer). Social control. Client-server computing. Functions. Functions and working. Mechanism of transmitting the message across the network and function of each layer. Protocol Stack. Unit III Banking Regulation Act. Progress and performance.various kinds. Role of regional rural and co-operative banks in rural India. Open System Interconnection Reference Model (OSIRM) based on the International Organization for Standardization (ISO) (Applcation layer. Development banks. internet Protcol suite. Apex banking institutions. data link layer. COMBINATION-IV (E-COMMERCE) BC 3. Insurable interest. 1949: History. Laer. transport layer network layer. Unit V Reserve Bank of India: Objectives. Commercial banks. Working and progress. Credit control measures and their effectiveness. Banking Regulation Act as applicable to banking companies and public sector banks. session. Distributed computing.73 INDIAN BANKING SYSTEM Course Inputs Unit I Indian Banking System: Structure and organiation of banks. Unit IV Regional Rural and Co-operative Banks in India: Functions. Banking Regulation Act as applicable to Co-operative banks.64 INTERNET AND WORLD WIDE WEB Course Inputs Unit I The mechanism of the Internet. Structure and organization.

Digital signature.origin and evolution. Unit V Wed Browsing. Guidelines for effective searching. Frequently asked questions (FAQ). Elements in HTML documents. A general approach to searching. XHTML. Exploring the World Wide Web. Architecture of World Wide Web. nonrepudiaton. Unit IV Security of Data/Information: Security. Pypertext Markup Language(HTML). Server security. Internet chat (RRC).vrivacy. . Explanation of the structure of the homepage. Naming scheme for HTML documents. PINA factor. Netscape navigator. Web standards. Netscape Comunicator. Unit III Designing Web Site/Web Page: WW operations. Standardizing the Web. File transfer protocol (FTP). Usenet & newsgroup. Hyperlink.concept and version.Processing of data at the destination. W3C recommendations. Unit II Internet Enables Services. Biometrics. CSS. Hacking. Specialized search engines. HTML. Tips for designing web pages. authentication. Browsers. The World Wide Wed Consortium (W3C). Electronic mail (E-mail). integrity. Payment security.URL. Digital certificate. Telnet. Mechanism of sending and receiving email. Browsers with advanced facility. Search Engine/Directories: Directory. Popular search engines/directories. General features of the search engines. Password. Address. HTML editor. Internet explorer. Mechanism to log onto the network. rowsing and information retrieval. Finger. Major search engines. W3C members. Network security. Encryption. Browsing and searching. Approaches to website selection. Firewall. Virus protection. Extensible Styesheet Language (SXL). Basic functions of web browsers. SSL. Hypertext Transfer Protocol (HTTP).

Impact on disintermediation and re-intermediation. Unit III Applications in B2C: Consumer's shopping procedure on the internet. Do-it-yourself model. and intermediaryoriented marketplace. Maxima and Minima. Management issues relating to e-commerce. Smart cards. SET's encryption. buyer-oriented marketplace. Emerging Business Models: Retail model. Differentiation of implicit function with the help of total differentials. Secure Hypertext Transfer Protocol (SHTP). Unit II Operations of E-commerce: Credit card transaction. Homogeneity of functions and Euler's theorem. Strategy of traditional department stores. Information service model. Marketing issues in b2b.benefits. Just in Time delevery in b2b. Internet-based EDI from traditional EDI. E-auctions. electronic payment systems. Architectural models of b2b. Media model. Global market. Benefits of b2b on procurement reengineering. Private sector interface in e-governance. Total differentials. Products in b2c model. and society. Concepts b2b. Key technologies for b2b. Emerging hybrid models. Cybercash. advisory model. E-commerce practices vs traditional busines practices. Secure electronic transaction (SET).74 ESSENTIALS OF E-COMMERCE Course Inputs Unit I Internet and Commerce: Busines operations. Indian payment models. g2c. Real estate market. Made-to-order manufacturing model. Cases of two . implementation. BC 3. Unit V Applications in Governance: EDI in governance. E-governance models.65 BUSINESS MAHEMATICS Course Inputs Unit I Calculus (Prolems and theorems involging trigonometrical ratios are not to be done). c2c. b2g. Cases of one vriable involving second or higher order derivatives. Online stock trading and its benefits. Online banking and its benefits. Benefits of e-commerce to organization. E-governanceapplications of the internet. Limitation of e-commerce. Unit IV Applications in B2B: Applications of b2b. Online financial services and their future. Process. Chracteristics of the supplier-oriented marketplace. Concept of government-to-business. Emerging models in India. Benefits and impact of e-commerce on travel industry. Success factors of e-brokers. Online travel tourism services. consumenrs. and impact. b2c. business-to-government and citizen-to-government.BC 3. Brokerbased services online. Integrating EC with back-end information system. E-government. g2h. Defferentiation: Partial derivatives up to second order.

BCD. hexagonal. Types of annuities. Binary arithmatic. addition and subtraction. elementary row or column operations. Data processing. Written books. Gray and conversions. Basic features of IT. Unit IV Compound Interest and Annuities: Certain different types of interest rates.Solution of problems up to three variables. and by use of partial fractions. EBCDIC. Integration: Integratio as anti-derivative process.Gutenberg's invention. Standard forms. Vonversion from one system to another. Properties of determinants. Invention of writng. Transportation Problem.variables involving not more than one constrant. wireless and satellite communication. Dualit y. Number Systems and Codes. Leontiff InputOutput Model. Cases having no solution. Radio. Consumers and producers surplus. Types of matrices. Printing press and movable type. Definition of a matrix. Concept of present value and amount of a sum. Present value and amount fo an annuity. Finding areas in simple cases. Computer Arithmetic and Gates. Adjoint of a matrix. telephone. Solution of a system of linear having unique solution and involving not more than three variables. and . Computing and dissemination of information and knowledge and convergence of technologies (internet with Wireless -WAP). Nature of Commodities Learning Curve. BC 3. their truthable and applications minimisation. Data. including the case of continuous compounding. Definite integration. Poblems relating to sinking funds. Logic Gates. need and concept of data and information. decimal. Calculation of values of deverminants upto third order. and their conversion codes used in computers. Valuation of simple loans and debentures. ASCII. unbounded solution and redundant constraints. information and EDP: Data. Unit II Matrices and Determinants. Impact of IT on business environment and social fabric. Different number systems-binary. Electronic machines.75 INFORMATION TECHNOLOGY AND ITS APPLICATION IN BUSINESS Course Inputs Unit I Information Revolution and Information Technolgy (IT): Development of IT in Business. by parts. informaton. Electronic data processing. Algebra of matrices. including cases of mixed constraints. multiple solutions. complements. Methods of integration-by subsition. Levels of information from data. Problems relating to two variables including the case of mixed constraints. octal. Simplex Metod. Unit II Fundamentals of Computers. Unit III Linear Programming-Formulation of LPP: Graphical method of solution.

Memory capacity and its enhncement. Elements of digigal computer. Ausilary storage. Client-server computing. Creating a dynamic/ sensitive worksheet. in word procesors (MS-Word).. Generic top-level domain (gTLD). Future of EDI. Various output devices: VDU. Tally etc. Technological foundation of internet.S. Domain Name System (DNS). development in India. plotter. MICR. designing queries. Communication channel. Using graphics and formatting of worksheet. Baud. Hardware/software concepts. Basic network concepts. Sorting and indexing data. spooling. The Internet and its Basic Concepts Internet-concept. Different System Software: O. Lotus 123). I/O devices.K-maps.its types and variations. Strategies of creating eror-free worksheet (MS-Excel. editing. using tools such as spelling check. thesaurus. etc. microphones. model.S. WAN. disks (magnetic and opial). System Software. Searching records. Client-server computing. Various computer systems. hostory. Allocation of second- . Application of distributedcomputing. Advantages of EDI. Types of computers. and reports. LAN. Types of topologirs.S. and printing documents. Multiplexing. Electronic Spreadsheet: Structure of spreadsheet and its applications to accounting. Internet protocol suite in the internet environment. and files. Bandwidth. Understanding programming environment in DBMS.I. mouse. Developing menu driven applications in query language (MS-Access). Basics of EDI. Unit IV Electronic Data Interchange (EDI) Introduction to EDI. Storage Deivces: Primary and secondary memrory. Fedi for international trade transaction. printer. Practical Knowledge of Wings Accounting (Software). tapes. Generation of computers. CPU and its functions. Linking of data files. formatting. Data field. Country code top-level domain (ccTLD). Memory devices and their comparisons. Sharing data with other desktop applications.. Using built-in-functons. Applications of EDI. OCR. Goal Seeking and solver tools. Computer Processing System: Definition of computer. EDI standards. Various input devices Keyboard. Distributed computing. Various devices nad their comparison. DOS and windows. Internet protocol suite.India. Concept of absolute and relative cell reference. Data transmission. and marketingfunctions of business. Programming under a DBMS environment. Financial EDI (Fedi). Basic concepts of I/O devices. Client server concept. Types of memroies. element of O. Domain Name Service (DNS)..Rle of Software. records. LS. finance. Unit III Computer-based Business Applications Word Processing: Meaning and role of word processing in creating of documents. utilities. Computer and Newroks: Need of communication. O. The concept of data base management system.

education. governance. Unit V Information System Audit Basic idea of information audit. . Applicatons of internet in business. etc.level domains. IP addresses. Conduct and applications of IS audit in internet environment. Internet protocol. Difference with the traditional concepts of audit.