[Type the document title]

M.COM COURSE STRUCTURE

(Choice Based Credit System)
(Applicable to the batch of students admitted in the academic year 2017-18 and onwards)
Sem Name of the Duration
Code SOI Credits Sem Exam IA Total
Paper Of Exam
I Managerial
M.COM101 5 4 3 80 20 100
Economics
Principles of
M.COM102 5 4 3 80 20 100
Marketing
M.COM103 OT & OB 5 4 3 80 20 100
M.COM104 Specialization * 5 5 3 80 20 100
M.COM105 Specialization * 5 5 3 80 20 100
Communicative
MAOC101 English & Soft 2 1 2 40 10 50*
Skills*
SMNR111 Seminar 2 1 - 25(WP) - 25
Total 29 24 465 110 525
II Business
M.COM201 Environment & 5 4 3 80 20 100
Policy
Marketing
M.COM202 5 4 3 80 20 100
Management
Human
M.COM203 Resource 5 4 3 80 20 100
Management
M.COM204 Specialization * 5 5 3 80 20 100
M.COM205 Specialization * 5 5 3 80 20 100
Statistical
Package for
MAOC201 2 1 2 40 10 50*
Social Sciences
(SPSS)*
SMNR211 Seminar 2 1 - 25(WP) - 25
Total 29 24 465 110 525
III M.COM301 RMSA 5 4 3 80 20 100
M.COM302 E-Commerce 5 4 3 80 20 100
(50E+30LPE)
Cost
M.COM303 Accounting and 5 4 3 80 20 100
Control
M.COM304 Specialization* 5 5 3 80 20 100
M.COM305 Specialization* 5 5 3 80 20 100
MIDC301 MIDC 2 1 2 40 10 50
SMNR311 Seminar 2 1 - 25(WP) - 25
Total 29 24 435 140 575
IV M.COM401 QTBD 5 4 3 80 20 100
Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

Business &
M.COM402 Corporate 5 4 3 80 20 100
Taxation
Strategic
M.COM403 5 4 3 80 20 100
Management
M.COM404 Specialization* 5 5 3 80 20 100
M.COM405 Specialization* 5 5 3 80 20 100
PRJT411 Project Work 8 4 - 50VV+ 50D - 100
SMNR411 Seminar 2 1 - 25(W) - 25
Total 35 27 525 100 625

Inter Disciplinary (ID) Paper in Third Semester is offered to the Non-Commerce PG

Students, SOI=Standard of Instruction; ESED= Duration of End-Semester Examination;
VV=Viva-Voce; LPE = Lab Practical Examinations; D=Dissertation; T=Theory; P=Practical;
W=Write-up; PR=Presentation.
NOTE: Only Finance specialization is offered.
** AREA OF SPECIALIZATION

Sl. Specialization Semester-I Semester-II Semester-III Semester-IV

No.
I Finance (F) (1) FM: (3) IM: (5) IFM: (7) FS:
Financial Investment International Financial
Management Management Financial Services
(2) AS: (4) AMA: Management (8) FD:
Accounting Advanced (6) SAPM: Financial
Standards Managerial Security Derivatives
Accounting Analysis and
Portfolio
Management
II Accounting (1) FM: Financial (3) IM: (5) ACA: (7) ACAC:
(A) Management Investment Advanced Advanced Cost
(2) AS: Management Corporate Accounting
Accounting (4) AMA: Accounting and Control
Standards Advanced (6) FSA: (8) M&A:
Managerial Financial Mergers &
Accounting Statement Acquisitions
Analysis
III Taxation (T) (1) FM: Financial (3) IM: (5) DT: Direct (7) Tax :
Management Investment Taxation Tax planning
(2) AS: Management (6) IDT: (8) IT:
Accounting (4) AMA: Indirect International
Standards Advanced Taxation Taxation
Managerial
Accounting
Note:

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

1) O, A, B, C, D, E and F grades are awarded on the basis of marks secured as per the
directive given by the University.
2) For each paper there will be semester examination for 80 marks and 20 marks for internal
assessment [15 marks for tests (average of the two tests) and 5 marks for assignment in the
subject].
3) An Inter-Disciplinary (ID) paper which is offered is for non-commerce students.

PROJECT GUIDELINES:
The aim of the Project is to give an opportunity to students to learn independently and show
that they can identify, define and analyze problems or issues and integrate knowledge in a
business context. It reflects the ability of a student to understand and apply the theory, the
concepts and the tools of analysis to a specific situation.
1) The project is a practical, in-depth study of a problem, issue, opportunity, technique or
procedure or a combination of these aspects of business. The students are required to define
an area of investigation, carve out research design, gather relevant data, analyze the data,
draw conclusions and make recommendations. The project must be an original piece of work
that will be undertaken in post-graduate study, over a period of two semesters.
2) The topic is to be selected carefully with the help of supervisor.
3) All the material that relates to your project, including completed questionnaires or tapes
from interviews, should be shown to your supervisor and be kept until the examination board
has confirmed your results. Do not throw this material away once your project is submitted,
as you might be asked to present it as part of the Viva Voce Examination, before your project
results are confirmed.
4) The supervisor’s role is to appraise ideas and work of the student. Student must take
overall responsibility for both the content of project and its management. This includes
selection of an appropriate subject area (with the approval of the supervisor), setting up
meetings with the supervisor, devising and keeping to a work schedule (to include
contingency planning), and providing the supervisor with samples of your work.
5) The project reports would be examined by the external examiner and based on the report
and Viva Voce examination conducted at the end of IV semester, a student will be awarded
marks.
6) The External Examiners will examine the following in Project Report:
a) Literature Survey on the Topic Chosen.
b) Method of Data Collection.
c) Presentation – Style, Comprehensiveness, Table presentation, Graphs, Charts.
d) Analysis and inference and implication of the study.
e) Overall linkage between objectives, methodology, findings and suggestions.
f) Bibliography and References.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

SEMESTER–I
MANAGERIAL ECONOMICS
PAPER CODE: M.COM 101 Total Marks: 80+20=100
SOI: 5; Credits: 4 ESED: 3 HRS
OBJECTIVE: to impart conceptual and practical knowledge of managerial economics.

Unit-I: NATURE AND SCOPE OF MANAGERIAL ECONOMICS:

Meaning of Managerial Economics - Managerial Economics and Economic Theory - Managerial
Economics and Decision Sciences - Nature of managerial decision making - Types of business
decisions - Managerial decision making process - Firm-meaning-Objectives - Nature of profits
(economic vs. accounting profit) Optimization-functions-slope of functions-optimization
techniques- Concept of derivative - Simple rules of derivation - Application of derivatives to
optimization problems—Role of marginal analysis in decision making - Total, average and
marginal relationship (including problems).

Unit-II: DEMAND ANALYSIS:

Demand Theory and Analysis – Individual demand and Market demand – Factors determining
demand – Elasticity of demand – Price Elasticity - Income Elasticity – Cross Elasticity –
Elasticity and Decision – making (including problems). Demand estimation and demand
forecasting: Meaning, significance and methods (Theory only).

Unit-III: PRODUCTION ANALYSIS:

Meaning of Production function – Cobb Douglas Production Function – Production with one
variable input – Law of Diminishing marginal returns – Optimal employment to a factor of
production. Production with two variable inputs – Production iso-quant – Production iso-cost –
Optimal employment of two inputs – Expansion path – Returns to scale and economies of scope
(including problems).

Unit IV: COST ANALYSIS:

Concepts of cost – Short run cost functions finding minimum average variable cost through
equations – Long run cost function – Linear and non - linear break - even analysis. Profit
contribution analysis (including problems).

Unit V: MARKET STRUCTURE:

Perfect and Imperfect market condition – Perfect competition – Characteristics – Equilibrium
price – Profit maximization, (in short run and long run) – Shut down decision – Monopoly:
characteristics,– Profit Maximization in short run and long run, Allocative inefficiency, Income
Transfer and Rent seeking. Monopolistic competition: Characteristics – Profit Maximization –
Price and output determination in the short run and long run, Oligopoly: Characteristics – Price
Rigidity – Kinked demand model (including problems).

SUGGESTED READINGS:
1. Petersen and Lewis : Managerial Economics, 4/e, Pearson/PHI, 2002.
2. Managerial Economics, Ahuja. H.L, S. Chand, New Delhi.
3. M.L. Trivedi: Managerial Economics, Tata Mc-Graw Hill, New Delhi 2004.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

PRINCIPLES OF MARKETING
PAPER CODE: M. COM 102 Total Marks: 80+20=100
SOI: 5; Credits: 4 ESED: 3 HRS
OBJECTIVE: To familiarize the students with the concepts and principles of Marketing.

UNIT-I: INTRODUCTION:
Meaning and Definition of Marketing - Scope of Marketing - Evolution of Marketing Concepts
-Production Concept - Product Concept - Marketing Myopia - Selling Concept - Marketing Concept
-Societal Marketing Concept - Objectives of Marketing - Role of Marketing in Economic
Development - Rural Marketing - Rural Markets Vs Urban Markets - Marketing Management Tasks -
Marketing Mix--Direct Marketing - Online Marketing - Marketing Challenges and Opportunities –
Marketing of Services.

UNIT-II: MARKETING ENVIRONMENT:

Micro Environment (Company-Suppliers-Marketing Intermediaries- Customers- Competitors-
Publics) -Macro Environment (Demographic-Economic-Natural- Technologica1-Political-Legal
(Consumer Protection Act 1986) and Regulatory Cultural-Social) - International Marketing- GATT &
WTO.

UNIT-III: MARKET SEGMENTATION:

Concept of Target Market - Diffused Market - Concentrated Market - Clustered Market - Market
Segmentation: Concept - Bases-Benefits-Requirements for Effective Segmentation - Market
Segmentation Analysis for Consumer and Service - Product Positioning: Concepts – Bases.

UNIT- IV: CONSUMER BEHAVIOR:

Consumer Behavior - Nature-Scope-Importance - Factors influencing Consumer Behavior - Economic
-psycbologica1-Cultural-Social and Personal - Models of Consumer Behavior - Marshallian-Maslow
Freudian-Howard-Sheth - Steps in consumer Decision Process - Post Purchase Behavior - Cognitive
Dissonance - Organizational Buyer - Industrial Markets-Reseller Market-Government Market.
Characteristics of Organizational Buyer - Organizational Buying Process - Organizational Buyer Vs
Consumer Behavior.

UNIT-V: MARKETING PLANNING AND STRATEGY:

Corporate Strategic Planning - Vision-Mission – Strategic Business Units – Planning new businesses -
Business Strategic Planning - SWOT Analysis - Goal Formulation-Strategy Formulation-Program
Formulation – Implementation - Feedback and Control - Marketing Process - Nature and Contents of
a Marketing Plan – marketing control - Annual Plan Control – Profitability Control – Efficiency
Control – Strategic Control.

SUGGESTED READINGS:
1. Philip Kotler: Marketing Management, PHI
2. Stanton WJ: Fundamental of Marketing,
3. Jain: Marketing Planning and Strategy, 7e,
4. Czinkota & Kotabe: Marketing Management,
5. Ramaswamy &. Namakumari: Marketing Management
6. Rajan Saxena: Marketing Management
7.Blackwell: Consumer Behavior, 10e,
8.Schiffman: Consumer Behavior, 9e PHI
9. Assael: Consumer Behavior: 6e, Thomson.
Business India, Business World, Economic Times.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

ORGANIZATION THEORY AND BEHAVIOR

PAPER CODE: M.COM 103 Total Marks: 80+20=100
SOI: 5; Credits: 4 ESED: 3 HRS
OBJECTIVE: to familiarize the students with the concepts and dimensions of Organization Theory.

UNIT-I: INTRODUCTION:
Organization: Definition – Organization Theories: Classical Theory- Features – limitations.
Neoclassical Theory – features – limitations. Contemporary Organization Theory – features-
limitations. Systems Approach – Contingency Approach.
Organizational Behavior (OB): Features – Scope – Fundamentals Concepts of OB – Challenges and
Career Development for OB – Contributing disciplines to the OB.

UNIT-II: UNDERSTANDING INDIVIDUAL AND GROUP BEHAVIOR:

Individual Behavior: Personality Determinants – Big five Personality factors – Learning Theories.
The Perceptual Process – Factors influencing perception – Internal & External; Attitudes and
Behavior- Attitude Formation and Attitude Change.
Group Behavior: Fundamentals of Groups – Stages of Development- Important Factors influencing
Team Effectiveness – Cohesiveness – Norms – Decision Making.

UNIT-III: MOTIVATION, MORALE AND CULTURE:

Motivation: Theories of Motivation – Motivational Processes - Content Theories (Maslow, Herzberg,
McClelland) – Process Theories (Adam, Victor, Vroom and Lawler and Porter) – Learning and
Reinforcement Theory.
Morale: Factors influencing Morale.
Organizational Culture: Concepts – Forming a Culture – Sustaining a Culture – Changing a Culture.

UNIT-IV: ORGANIZATIONAL POWER & POLITICS - CONFLICT - COMMUNICATION:

Power and Politics: Power Bases – Dependency – Individual Versus Organizational Power –
Political process in Organization – Factors contributing – Techniques of Organizational Politics –
Managing Political Behavior.
Conflict: Transition in Conflict Thought – Functional and Dysfunctional Conflict – Process of
Conflict – Managing Conflict.
Communication: Significance – Process – Formal and Informal Communication – Barriers to
communication – Improving Communication Skills – The Human Impact of Computer – Mediated
Communication.

UNIT-V: LEADERSHIP AND CHANGE:

Leadership: Introduction – Leadership and Management – Leadership Styles.
Theories of Leadership: Traits – Behavioral Model (Managerial Grid) – Contingency (Feilder, Path
goal, Tri-dimensional – Inspirational approaches.
Change: Challenges contributing to Change – Types of Change Approaches – Contemporary Issues
in Change.
SUGGESTED READINGS:
1.Robins P.Stephen & Judge: Organizational Behavior, 12/e PHI, New De1hi; 2.Greenberg and
Baron: Behavior in Organization; 3.Daft: Organization Theory and Design, Thomson; 4.Fred Luthans:
Organizational Behavior, Me Graw Hill, New Delhi; 5.Nelson: Organizational Behavior, 3e,
Thomson; 6.Aswathappa: Organizational Behavior, Himalaya Publisher; 7.Jones G R :Organizational
Theory, Pearson Education, New Delhi; 8.Shashi Gupta & Rosy: Organization Behavior—Kalyani
Publication; 9.Hellriegel: Organizational Behavior, 10e, Thomson; 10.Sharma VVS: Organizational
Behavior, Jaico Publication.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

SEMESTER I: SPECIALISATION: FINANCE/ACCOUNTING/TAXATION

FINANCIAL MANAGEMENT
PAPER CODE: M.COM104 Total Marks: 80+20=100
SOI: 5, Credits: 5 ESED: 3 HRS
OBJECTIVE: to introduce the subject of Financial Management; and to acquaint the student with various
techniques of Financial Management.

UNIT-I: INTRODUCTION:
Financial Management: Meaning- Evolution – Organization of Finance Function – Financial Decisions –
Goals of Financial Management – Agency Problem – Changing Role of Finance Manager (Theory).
Time value of money: Meaning – Rationale of Time Preference for Money – Future Value – Present Value
(Including Problems).

UNIT-II: CAPITAL BUDGETING:

Capital Budgeting: Meaning – Importance – Process – Kinds of Decisions – Cash Flow Estimation –
Techniques of Capital Budgeting – Traditional Techniques: Payback Period – Accounting / Average Rate of
Return – Discounted Techniques – Discounted Payback Period – Net Present Value – Internal Rate of Return –
Profitability Index – NPV Vs. IRR – Capital Rationing (Including Problems).
Risk Analysis in Capital Budgeting Decisions: Sources and Perspectives of Risk – Traditional Tools –
Payback Period – Risk Adjusted Discount Rate – Certainty Equivalent Coefficient of Variation – and Decision
Tree Analysis (Including Problems).

UNIT-III: WORKING CAPITAL MANAGEMENT:

Working Capital: Meaning – kinds – Determinants – Sources and Levels – Estimation of Working Capital
Requirements (Including Problems).
Cash Management: Nature of Cash – Motives of Holding Cash – Objectives of Cash Management – Factors
Determining Cash Need – Cash Cycle – Facets of Cash Management –Cash Forecasting and Budgeting –
Management of Cash Flows – Determination of Optimum Cash Balance (Including Problems).
Accounts Receivable Management: Meaning – Objectives – Cost Benefit Analysis – Credit Standards – Credit
Terms – Collection of Receivables (Including Problems).
Inventory Management: Meaning – Components of Inventory – Motives of Holding Inventory – Objectives of
Inventory Management – Tools and Techniques of Inventory Control (Including Problems).

UNIT–IV: FINANCING DECISIOINS:

Cost of Capital: Meaning – Significance – Classification of Costs – Computation of Specific Cost of Capital –
Cost of Debt – Cost of Preference Share Capital – Cost of Equity Share Capital and Cost of Retained Earnings –
Computation of weighted Average and Marginal Cost of Capital (Including Problems).
Leverages: Meaning – Types – EBIT-EPS Analysis – Degree of Operating Leverage – Degree of Financial
Leverage – Degree of Combined Leverage – Indifference Point (Including Problems).
Capital Structure: Meaning – Determinants – Theories – Net Income Approach – Net Operating Income
Approach – Traditional Approach – MM Approach (Including Problems).

UNIT-V: DIVIDEND DECISIONS:

Dividend Policy: Meaning – Types of Dividend Policies – Factors Influencing Dividend Policy – Forms of
Dividends (Theory).
Dividend Theories: Relevance Theories – Walter’s Model – Gordon’s Model – Irrelevance Theory – MM
Hypothesis (Including Problems).
SUGGESTED READINGS:
1. Prasanna Chandra: Financial management, TMH., 2.Erhardt & Brigham: Corporate Finance: A Focused Approach,
Thomson., 3.Eugene Brigham & Erhardt: Fundamental of Financial Management, Thomson., 4.Khan M.Y. & Jain PK:
Financial management, TMH., 5.Kulkarni P.V.: Financial Management, Himalaya., 6.Lasher: Practical Financial
Management, Thomson.,7.Pandey I.M.: Financial Management, Vikas., 8.Rustagi, R.P. Financial Management, Sultan
Chand., 9.Shashi K. Gupta and R.K. Sharma: Financial Management, Kalyani Publishers., 10.Solemen Ezra & Pringle John
J:An Introduction to Financial Management, Prentice Hall., 11.Srivatsava R.M:Essential of Business Finances, Himalaya.,
12.Sudarsan Reddy G:Financial Management , Himalaya., 13.Van Horn, James C: Financial Management, Prentice Hall.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

SEMESTER I: SPECIALISATION: FINANCE/ACCOUNTING/TAXATION

ACCOUNTING STANDARDS
PAPER CODE: M.COM 105 Total Marks: 80+20=100
SOI: 5 Credits: 5 ESED: 3 HRS
OBJECTIVE: to familiarize and acquaint the student with accounting standards and various
financial reporting practices.
UNIT-I: INTRODUCTION:
Accounting: Concept – Evolution – Accounting as Information System – Users of Accounting
Information – Accounting Environment.
Accounting Theory: Concept – Role – Classification – Approaches – Accounting Principles.
UNIT-II: ACCOUNTING STANDARDS IN INDIA - I:
Accounting Standards Framework: Concept – Importance - Types – Difficulties – Enforcement –
Accounting Standards Board in India.
Accounting Standards Overview (AS-1 to AS-10): AS-1: Disclosure of accounting policies – AS-2:
Valuation of inventories –AS-3: Cash flow statement – AS-4: Contingencies and events occurring
after balance sheet date – AS-5: Net profit or loss for the period, prior period items and changes in
accounting policies – AS-6: Depreciation Accounting – AS-7: Construction Contracts – AS-9:
Revenue Recognition – AS 10: Accounting for Fixed assets.
UNIT-III: ACCOUNTING STANDARDS IN INDIA - II:
Accounting Standards Overview (AS11 to AS-20): AS-11: The effects of changes in foreign
exchange rates- AS-12: Accounting for government grants – AS-13: Accounting for investments –
AS-14: Accounting for amalgamations – AS-15: Employee benefits – AS-16: Borrowing costs – AS-
17: Segment reporting – AS-18: Related party disclosures – AS-19: Leases – AS-20: Earning per
share.
Accounting Standards Overview (AS-21 to AS-32): AS-21: Consolidated financial statements –
AS-22: Accounting for taxes on income – AS-23: Accounting for investments in associates in
consolidated financial statements – AS-24: Discontinuing operations – AS-25: Interim Financial
Reporting – AS-26: Intangible assets – AS-27: Financial reporting of interests in joint ventures – AS-
28: Impairment of assets – AS-29: Provisions, Contingent liabilities and contingent assets; AS-30:
Financial Instruments: Recognition and Measurement; AS-31: Financial Instruments: Presentation –
AS-32:Financial Instruments: Disclosures.
UNIT-IV: INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS):
Uniform Global Financial Reporting: Need – Differences between IAS, Indian GAAP and US
GAAP – Translation of Indian GAAP Statements in to US GAAP and IFRS – International
Accounting Standards Board. IFRS: Meaning – An overview of IFRS – Convergence with IFRS –
Benefits of Convergence – Challenges of Convergence – Role of ASB in post convergence Scenario.
UNIT-V: FINANCIAL REPORTING:
Developments on Financial Reporting Objectives: True blood Report (USA), Corporate Report
(UK), Stamp Report (Canada).
Financial Reporting: General Purpose – Qualities – Significance of Corporate Annual Reports –
Recent Trends in Corporate Reporting in India.
SUGGESTED READINGS:
1.Jawaharlal “Accounting Theory and Practice” Himalaya Publishing Company;
2.Rawat D.S. “Accounting Standards” Taxmann Allied Services Private Limited;
3.Kamal Garg “IFRS Concepts and Applications” Bharat Law House Pvt. Limited;
4.Ghosh T.P. “IFRSs For Finance Executives”, Taxmann Allied Services Private Limited;
5.Porwal L.S. “ Accounting Theory” TataMcGraw-hill Publishing Company;
6.Jain S.P. & Narang K.L: Accounting Theory & Management Accounting, Kalyani.
JOURNALS: 1. Chartered Accountant, ICAI;2. Management Accountant, ICAI;
NEWS PAPERS: 1. Business Line, 3. Economic Times

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

SEMESTER–II
BUSINESS ENVIRONMENT AND POLICY
PAPER CODE: M.COM201 Total Marks: 80+20=100
SOI: 5; Credits: 4 ESED: 3 HRS
OBJECTIVE: to familiarize and acquaint the students with the knowledge of business environment and
latest development in business environment

UNIT - I: INTRODUCTION:
Business environment: micro-environment - macro environment – environmental scanning.
Policy environment: Industrial Policy - Industrial Policy Resolution 1956 – New Industrial Policy 1991
– Fiscal policy – Monetary policy.

UNIT - II: LIBERALIZATION AND GLOBALIZATION:

New economic policy: economic reforms - liberalization.
Globalization: meaning - stages - factors facilitating and impeding globalization in India - consequences
of globalization for India.

UNIT - III: PUBLIC SECTOR AND PRIVATIZATION:

Public sector: changing role of public sector - relevance of public sector – public Sector reforms.
Privatization: concepts – nature – objectives – forms - regulatory framework with reference to insurance,
power and telecom sectors.

UNIT - IV: FOREIGN CAPITAL:

Foreign direct investment: policy - trends -problems - consequences – FEMA- objectives - provisions -
multinational corporations - entry strategies - role - growth – problems - consequences.
Mergers and acquisitions: reasons - trends - advantages and disadvantages - competition law.

UNIT - V: WTO AND TRADE POLICY:

WTO agreements - Agreement on Agriculture (AOA) - Multi-fibre Agreement (MFA) - Trade Related
Intellectual Property Rights (TRIPS) - Trade Related Investment Measures (TRIMS) - General
Agreement on Trade in Services (GATS) - Barriers to trade.
Trade policy changes consequent to WTO - Recent EXIM policy - Consequences of WTO for India.

SUGGESTED READINGS:
Books:
1. Francis Cherunilam: Global Economy and Business Environment – Himalaya
2. Francis Cherunilam: Business Environment - Text and Cases - Himalaya
3. S.K.Misra & V.K.Puri: Economic Environment of Business - Himalaya
4. Prof. Laxmi Narain: Globalization – Liberalization and Privatization of Public enterprises – Sultan
Chand & Co.
5. S.K.Misra & V.K.Puri: Indian Economy - Himalaya
6. Aswathappa: Business Environment - Himalaya
7. Dutt and Sundharam: Indian Economy
8. Ray: Indian Economy, PHI

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

Reports:
1. World Development Report; 2. Human Development Report;
3. India Development Report; 4. Pre-budget economic survey.
Periodicals:
Economic and Political weekly; Business India; Business World; Business Today; Finance India;
Business Standard.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

SEMESTER–II
MARKETING MANAGEMENT
PAPER CODE: M.COM202 Total Marks: 80+20=100
SOI: 5; Credits: 4 ESED: 3 HRS
OBJECTIVE: to familiarize the students with the management of marketing functions, components of
information system and marketing research process.

UNIT-I: PRODUCT MANAGEMENT:

Concept of Product - Classification of Products - Product Levels– Product Mix - Product Mix Decisions -
New Product – New Product Development Stages – Reasons for New Product Failure - Product Life
Cycle Stages and Marketing Implications - Branding - Packaging & Labeling.

UNIT-II: PRICE MANAGEMENT:

Pricing – Objectives of Pricing – Role of Price in Marketing Mix – Factors Influencing Price – Pricing
under different competitive conditions – New Product Pricing - Skimming and Penetration Pricing –
Pricing Methods – Cost based – Demand based – Competition based– Product line Pricing – Pricing
strategies.

UNIT-III: PROMOTION MANAGEMENT:

Promotion – Significance – Promotion Mix – Advertising – Objectives – Media – Media selection –
Budget - Types of Advertising – Advertising Effectiveness, Personal Selling – Nature – Steps in Personal
Selling. Sales Promotion – Objectives – Tools. Public Relations – Direct Marketing – Forms of Direct
Marketing.

UNIT-IV: CHANNEL MANAGEMENT & RETAILING:

Marketing Channels: Nature – Channel Levels - Channel Structure &. Participants – Functions Marketing
Intermediaries - Channel Design Decisions - Channel Conflict and Resolutions - Online Marketing -
Online Marketing Channels – objectives – Merits – demerits –Retailing: Meaning – Significance –
Emerging trends – forms of retailing – formats of retail stores.

UNIT-V: MARKETING INFORMATION SYSTEM AND MARKETING RESEARCH:

Concept of MKIS - Components of a Marketing Information System - Internal Records System-
Marketing Intelligence System-Marketing Research System-Marketing Decision Support System -
Marketing Research Process - Marketing Research Vs MKIS - Marketing Research in India.

SUGGESTED READINGS:
1. Philip Kotler: Principles of Marketing, PHI
2. Ramaswamy &. Namakumari: Marketing Management
3. Jain: Marketing Planning and Strategy,
4. Gandhi IC : Marketing Management
5. Me Carthy EJ &. OtheIS: Basic Marketing
6. Rosenbloom: marketing Channels
7. Majare: The Essence of Marketing
8. Ian Chasten: New Marketing Strategies
Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

9. Rajan Saxena: Marketing Management.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

SEMESTER–II
HUMAN RESOURCE MANAGEMENT
PAPER CODE: M.COM203 Total Marks: 80+20=100
SOI: 5; Credits: 4 ESED: 3 HRS
OBJECTIVE: to understand various facets of human resource management & comprehend emerging
developments in HRM.

UNIT-I: INTRODUCTION:
Human Resources Management (HRM): Concepts – Significance – Objectives – Scope – Functions -
Changing role of Human Resource Manager – HRM Policies - Impact of Environment on HRM.
Human Resource Development (HRD): Concept - Scope - Objectives- Brief introduction of Techniques
of HRD.

UNIT-II: ACQUISITION OF HUMAN RESOURCE:

Job Design - Approaches - Job Rotation - Job Enlargement - Job Enrichment - Job Bandwidth - Job
Analysis: Concepts - Objectives - Components (Job Description and Job Specification) - Methods f Job
Analysis.; Human Resource Planning: Concept - Objectives - Factors affecting HR planning - Process
of HR Planning - Problems in HR Planning.; Recruitment: Objectives - Sources of recruitment –
Selection: Concept – Selection - Procedure – Tests and Interview - Placement - Induction - Promotion -
Transfer.

UNIT-III: DEVELOPING AND MOTIVATING HUMAN RESOURCE:

Training- Assessing training needs - Methods and Evaluation of Training. Development: Techniques of
Management Development – Evaluating Effectiveness. Performance Management: Concept -
Performance Appraisal - Concept- - Traditional and Modern Methods of Appraisal – Concepts of
Potential Appraisal, Assessment Centers and Career Planning and Development. Concept of
Empowerment – Participative Management: Objectives – Types – Quality Circles – Brief Introduction to
forms of Workers Participation in Management in India

UNIT-IV: MAINTENANCE OF HUMAN RESOURCE:

Compensation Management: Objectives – Job Evaluation: Concept – Methods - Essentials of Sound
Wage Structure – Concepts of Minimum Wage, Living Wage and Fair Wage – Wage Differentials.
Employee Relations: Objectives – Discipline: Objectives – Grievance: Causes – Procedure; Trade
Unions: Objectives - Role of Trade Union in New economy - Collective Bargaining: Types – Essential
conditions for the success of Collective Bargaining.

UNIT-V: HRM IN THE KNOWLEDGE ERA:

Knowledge Management: Concept - KM Architecture - Knowledge Conversion - Knowledge
Management Process. Virtual Organizations: Concept - Features -Types - HR Issues. Learning
Organization: Concept – Role of Leader in Learning Organizations.

SUGGESTED READINGS:
1. Bohlander: Human Resource Management, Thomson
2. David A.De Cenzo and Stephen P.Robins: Personnel/ Human Resource Management, PHI
3. Biswajeet Pattanayak: Human Resource Management, PHI
Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]
4. Srinivas K. R: Human Resource Management in Practice, PHI.
5. Mathis: Human Resource Management, 10e Thomson
6. Sadri, Jayasree, Ajgaonkar: Geometry of HR, Himalaya
7. Subba Rao P: Personnel and Human Resource Management, Himalaya.
8. VSP Rao:, Human Resource Management, Vikas
9. Mello: Strategic Human Resource Management, 2e Thomson
10. Gupta CB, Human Resource Management, Sultan Chand & Sons.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

SEMESTER II: SPECIALISATION: FINANCE /ACCOUNTING /TAXATION/

INVESTMENT MANAGEMENT
PAPER CODE: M.COM204 Total Marks: 80+20=100
SOI: 5; Credits 5 ESED: 3 HRS
OBJECTIVE: To familiarize the student with the principles and practice of Investment Management and
acquaint the students with the functioning of the Indian Capital Market.
UNIT-I : INTRODUCTION:
Investment: Meaning – Characteristics – Importance – Objectives – Factors of Sound Investment –
Investment Environment – Investment Media – Principles of Investment – Speculation – Gambling –
Investment Process (Theory).
Financial Assets: Meaning – Classification – Shares – Debentures – Bonds – Innovative Financial
Assets- Properties of Financial Assets (Theory).
UNIT-II: INDIAN CAPITAL MARKETS - AN OVERVIEW:
Primary Market: Meaning – Growth and Development – Role of NIM – Methods of Issues – Parties
Involved – Allotment Process – Investor Protection – Recent Trends (Theory).
Secondary Market: Meaning – History – Functions – Regulatory Framework – Listing and Delisting of
Securities – Trading Procedure – Stock Exchanges in India – Growth of Stock Exchanges in India – SEBI
– Its Functions and Role (Theory).
UNIT-III: RISK AND RETURN ANALYSIS:
Return: Meaning – Holding Period Return – Equivalent Annual Return – Expected Value of Return –
Measuring Returns from Historical Data – Measuring Average Returns over Multiple Period – Arithmetic
Average – Geometric Average – Rupee Weighted Average Return (Including Problems).
Risk: Meaning – Sources of Risk – Market Risk – Interest Risk – Interest Rate Risk – Purchasing Power
Risk – Business Risk – Financial Risk – Types of Risk – Systematic Risk – Unsystematic Risk – Risk
Aversion and Risk Premium – Measurement of Risk – Range as a Measure of Risk – Standard Deviation
as a Measure of Risk –β as a Measure of Risk (Including Problems).
UNIT-IV: PORTFOLIO ANALYSIS:
Portfolio Analysis: Meaning – Traditional Vs Modern Portfolio Analysis – Return on Portfolio – Risk on
Portfolio – Diversification of Investments – Reduction of Portfolio Risk through Diversification –
Security Returns Perfectly Positively Correlated – Security Returns Perfectly Negatively Correlated –
Security Returns Uncorrelated (Including Problems)
Markowitz Model: Assumptions – Parameters – Effect of Combining Two Securities – Interactive Risk
Through Covariance – Coefficient of Correlation – Change in Portfolio Proportions – Concept of
Dominance – Limitations of Markowitz Model (Including Problems).
UNIT-V: PORTFOLIO SELECTION:
Portfolio Selection: Meaning – Feasible Set of Portfolios – Efficient Set of Portfolios Selection of
Optimal Portfolios (Including problems).
Sharpe Single Index Model: Measuring Security Return and Risk – Measuring Portfolio Return and
Risk – Multi Index Model (Including Problems).

SUGGESTED READINGS:
1.Agarwal: A Guide to Indian Capital Market, New Delhi ., 2.Avadhani, V.A: lndian Capital Markets, Himalaya
3.Mayo: Investments, 7e Thomson., 4.Bhalla, V.K: Investment Management. S. Chand & Co.., 5.Reilly: Investment
Analysis and Portfolio Management, Thomson.,6.Kevin, S: Security Analysis Portfolio Management, PHI
7 .Fabozzi, Frank J: Investment Management, Prentice Hall., 8.Fischer, Donald, E. and Ronald, J.Jordan: Security
Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]
Analysis & Portfolio Management, PHI., 9.Strong: Portfolio Construction and Management, PHI., 10.Sharpe etal:
Investments, PHI., 11.Machi Raju, H.R: Working of Stock Exchanges in India: Wiley Eastern Ltd 12.Preeti Singh:
Investment Management, Himalaya., 13.Sulochana, M: Depository System - Problems & Prospects, Kalyani..,
14.Sulochana, M: Investment Management, Kalyani., 15.Shashi K. Gupta and Rosy Joshi: Security Analysis and
Portfolio Management, Kalyani., 16.Gnagadhar V. And G. Ramesh Babu: Investment Management, Anmo

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]

SEMESTER II: SPECIALISATION:FINANCE/ACCOUNTING/TAXATION

ADVANCED MANAGERIAL ACCOUNTING
PAPER CODE: M.COM205 Total Marks: 80+20=100
SOI: 5 ; Credits : 5 ESED: 3 HRS
OBJECTIVE: to familiarize and acquaint the student with application of advanced managerial
accounting techniques.

UNIT-I: FINANCIAL STATEMENT ANALYSIS:

Financial Statements: Meaning – Objectives – Types – Uses – Limitations.
Financial Statements Analysis: Meaning – Objectives – Techniques – Uses – Limitations.
Ratio Analysis: Meaning – Types – Du Pont Analysis (Including Problems).
Funds Flow Analysis: Meaning – Preparation of Funds Flow Statement – Cash Flow Analysis: Meaning
– Preparation of Cash Flow Statement as per Accounting Standard No.3 (Including Problems).

UNIT-II: HUMAN RESOURCE ACCOUNTING AND RESPONSIBILITY ACCOUNTING:

Human Resources Accounting: Concept – Objectives – Approaches – Limitations (Theory only).
Responsibility Accounting: Concept – Steps – Responsibility Centre – Types of Responsibility Centers
– Preparation of Responsibility accounting reports (Including Problems).

UNIT-III: INFLATION ACCOUNTING AND INCOME MEASUREMENT:

Inflation Accounting: Concept – Limitations of historical cost based financial statements – Methods of
Inflation Accounting: Current Purchasing Power Method – Current Cost Accounting Method (Including
Problems).
Income Measurement: Income Concepts - Measurement and Reporting of Revenues, Expenses, Gains
and Losses (Theory only) – Analysis of Changes in Gross Profit (Including Problems).

UNIT-IV: FINANCIAL MEASURES OF PERFORMANCE:

Financial Measures of Performance: Introduction – Return On Investment (ROI): Concept – Uses and
Limitations – Economic Value Added (EVA): Concept – Significance of EVA – Measurement of EVA
(Theory only).
Balanced Score Card (BSC): Concept – Objectives – Perspectives of BSC - Multiple Scorecard
Measures to a Single Strategy (Theory Only).

UNIT V: MANAGERIAL DECISION MAKING:

Introduction: Cost concepts for decision making – Marginal Costing and Decision Making.
Pricing decisions: Normal price - Minimum price – Depression price - Special price.
Product decisions: Profit planning - Level of Activity - Dropping a product line - Introducing a new
product line - Product/Sales mix decisions - Make or Buy decisions - Key/Limiting Factors (Including
Problems).

SUGGESTED READINGS:
1)Sharma RK & Shashi K. Gupta: Management Accounting- Principles & Practice, Kalyani Publishers; 2)Jawaharlal:
Accounting Theory & Practice, Himalya; 3)Gupta S.P. : Management Accounting, Sahitya Bhavan; 4)Jain S.P & Narang K.L:
Accounting Theory & Management Accounting, Kalyani; 5)Robert S. Kaplan & Anthony A. Atkinson: Advanced Management
Accounting, Prentice-Hall; 6)Rawat D.S: Accounting Standards, Taxmann; 7)Rustagi R.P: Management Accounting, Galgotia;

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta

 [Type the document title]
8)Ghosh T.P: Accounting Standards and Corporate Accounting Practices, Taxmann; 9)Ronald W. Hilton: Managerial
Accounting, TMH; 10)Belverd E.Needles, Jr: Financial Accounting, Houghton Mifflin Company, USA.
JOURNALS & NEWS PAPERS: 1) Journals: Chartered Accountant, ICAI; Management Accountant, ICAI. 2) Newpapers:
Business Line; Economic Times.

Name & Signature:

Prof. V. Anand Kumar Prof. S.V. Satyanarayana Prof. T. Krishna Kumar

CA B. Sekkizhar CA Monisha Gupta