M.Com.

M.Com., Degree Course

PG - SCHEME OF EXAMINATIONS: CBCS PATTERN
(For the students admitted during the academic year 2018-2019 and onwards)

Internal (CA)

Total Pass
Ext– Min.
Sub Code

External

Credits
Marks

Marks

Marks

Mark
Total
(wk)
Hrs
Title of thePaper

Semester – I
18MCO11C Core: I Operations Research 8 25 75 100 38 50 5
18MCO12C Core: II Managerial Economics 7 25 75 100 38 50 5
18MCO13C Core: III Business Environment 8 25 75 100 38 50 5

18MCO14E Elective–I Marketing Management 7 25 75 100 38 50 4

Semester – II

18MCO21C 6 25 75 100 38 50 5
Core: IV Advanced Accounts
18MCO22C 6 25 75 100 38 50 5
Core: V Business Research Methods
18MCO23C 6 25 75 100 38 50 5
Core: VI Financial Management
18MCO24P Core:VII Career Development and Soft Skill 6 40 60 100 30 50 4
(Practical)
18MCO25E 6 25 75 100 38 50 4
Elective–II Management Information System

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 M.Com.,

Internal (CA)

Total Pass
Ext– Min.
Sub Code

External

Credits
Marks

Marks

Marks

Mark
Total
(wk)
Hrs
Title of the Paper

Semester – III
18MCO31C Core: VIII Advanced Management Accounting 6 25 75 100 38 50 5

18MCO32C Core: IX Human Resource Management 6 25 75 100 38 50 4

18MCO33C Core: X Direct tax, law and Practice 6 25 75 100 38 50 5

18MCO34P Core Practical: XI Accounting Software 6 40 60 100 30 50 4

Packages
( Practical)
18MCO35E Elective – III Investment Management 6 25 75 100 38 50 4

Semester – IV
18MCO41C 7 25 75 100 38 50 5
Core: XII Financial Services
18MCO42C 7 25 75 100 38 50 5
Core: XIII Industrial Law
18MCO43C 7 25 75 100 38 50 5
Core: XIV Indirect Tax, Law and Practice
18MCO44C 7 25 75 100 38 50 5
Elective – IV International Business
18MCO45V 2 20 80 100 40 50 6
Project Viva Voce
Total Credits 90

Core -Includes core theory, practical and electives

Includes 25/40 continuous Internal Assessment Marks for Theory and Practical papers
respectively
Project evaluation done by both Internal and External examiner for 80 Marks

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Year Subject Title Sem. Sub Code

2018 -19 I 18MCO11C
Core: I OPERATIONS RESEARCH
Onwards

Objective: To enable the students to learn the basics of operations research.

UNIT – I

Operations Research - Definitions, Characteristics, Scope and Applications – Phases of

Operations Research - Operations Research and Decision Making.

UNIT – II

Linear Programming Problem – Graphical Solution – Standard Form – Basic Solution –

Simplex Method.

UNIT – III

Transportation problem – Initial basic feasible solution – Methods – north-west corner

method, Least cost method and Vogel’s approximation method.
Assignment problem- Formulation and Solution

UNIT – IV

Project Network Analysis – Developing the Project Network – Critical Path Analysis -
PERT/CPM – Determination of project duration – Probability of Meeting Schedule Time - Cost
consideration in PERT/CPM.

UNIT – V

Inventory model – Necessity for maintaining inventory – Selective inventory management

techniques – Fundamental problem of EOQ – Purchase models with and without shortage – Re-order
level and Optimum Safely stock

60% Problems and 40% Theory

Reference Books:

1. Operations Research Technique for Management - V.K. Kapoor Sultan Chand & Sons
2. Operations Research - Prem Kumar Gupta. S.Chand & Company
3. Operations Research - S.Kalavathi. Vikas Publishing Company Ltd
4. Cost Accounting - S.P.Jain & K.L.Narang,Kalyani Publishers

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Year Subject Title Sem. Sub Code

2018 -19 Core: II MANAGERIAL ECONOMICS
I 18MCO12C
Onwards

Objective: To impart the knowledge of theories and concepts of managerial economics

UNIT – I

Nature and Scope of Managerial Economics – Role and Responsibilities of Managerial

Economist – Economic Theory and Managerial Economics

UNIT – II

Demand Analysis and Forecasting. Demand Determinants – Demand distinctions – Demand

Forecasting

UNIT – III

Cost analysis: Cost Concepts – Cost and Output relationship – Production Function – Iso
quant and Cobb-Douglas – Cost Function – Short run and Long run Cost – Variable cost – Returns to
the Scale of the Plant.

UNIT – IV

Price and Output decisions under different market condition: Perfect and Imperfect
Competition – Pricing Methods – Profit Policies and Social Responsibilities of business.

UNIT – V

National Income – Concepts – Measurements – Theory of Income distribution. Business

Cycle – Types – Phase – Controlling business cycles.

Reference Books:

1.Managerial Economics - Jael Dean, Prentice-hall of India

2. Managerial Economics - P.L Metha, S.Chand & Company
3. Managerial Economics - Varshney & Maheswari, S.Chand & Company
4.Principles of Economics - Seth M.L Vrinda, Publications (P) Ltd.

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Year Subject Title Sem. Sub Code

2018 -19 I 18MCO13C
Core: III BUSINESS ENVIRONMENT
Onwards

Objective:To impart the knowledge of business economics and Government policies

UNIT – I

Environment: Economic and Non-economic environments – Inter-relation Between

economic and non-economic environments – Business and society: Professionalization - Business
ethics – Business culture – Social Responsibility of Business – Social audit.

UNIT – II

Economic Systems: Capitalism, Socialism and Mixed economy – Economic roles of

Government sectors of Indian economy – Public, Private, Joint and co-operative sectors –
Privatisation – Ways – Reaction – Benefits – Obstacles – Privatisation in India.

UNIT - III

Industrial policy – Resolutions – Industries (Development and Regulation) Act

1951. Monetary and Fiscal policies. Government policy towards Small Scale Industry - Industrial
sickness – Cause and Prevention. Industrial pollution – Causes and control.

UNIT – IV

Business combination – Competition policy and law – Competition Act 2002-regulation of

combination – FEMA and SEBI

UNIT – V

Government policy regarding Foreign exchange and Exchange control – Foreign

Investment and collaboration – Multinational companies – Government policy towards MNC’s –
Globalisation of Indian business.

Reference Books:

1. Business Environment - Francis Cherunilam, Himalaya Publishing House

2. Business and Government - Maheswari & Gupta, S.Chand & Company
3. Business Environment - Aswathappa, Himalaya Publishing House

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Year Subject Title Sem. Sub Code

2018 -19 I 18MCO14E
Elective: I MARKETING MANAGEMENT
Onwards

Objective: To inculcate the students to gain knowledge on marketing environment.

UNIT – I
Marketing management – meaning, definition adn objectives – functions of marketing
management – marketing environment – micro and macro environment – environmental scanning
and analysis – green marketing.

UNIT – II
Marketing research and consumer behaviour – meaning, objectives and functions – process of
marketing research, advantages and limitations. Meaning of MIS – difference between marketing
research and MIS. Consumer behaviour – need for study – consumer decision behaviour – consumer
buying decision process – buying motives – theories of consumer behaviour.

UNIT – III
Product planning and development – meaning – objectives – product mix – standardisation
and simplification, branding, packaging and labelling. New product development – product life cycle
– product management. Pricing – objectives – factors influencing pricing decisions – methods of
pricing.

UNIT – IV
Channels of distribution – meaning – selection of distribution channel – marketing
middlemen – functions and types. Wholesaling – types and services of wholesaler. Retailing – types
and services of retailer.
UNIT – V
Promotion – meaning and objectives – forms of promotion – advertising, personal selling,
sales promotion, publicity and public relations. Marketing of services – concept, characteristics and
classification of services – marketing mix for services.

Reference Books:

1. Marketing Management - Dr. C. B. Gupta & Dr. N. Rajan Nair Sultan Chand & Sons
2. Marketing Management - C. B. Mamoria, R.K. Suri and Sathish Mamoria, Ketab Mahal
3. Modern Marketing - R.S.N.Pillai & Bhagavathi, S. Chand & Co. Ltd.,
4. Marketing Management - Philip Kotler, Prentice-hall of India

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Year Subject Title Sem. Sub Code

2018 -19 Core: IV ADVANCED ACCOUNTS
II 18MCO21C
Onwards
Objective: To inculcate the students with the intricacies of Company Accounts

UNIT – I

Amalgamation, Absorption, Merger, De-merger (including inter-company holdings and

owing). External Reconstruction

UNIT – II
Internal Reconstruction (including scheme of reconstruction). Accounts of Banking
Companies – Rebate on bill discounted.

UNIT – III
Holding Company Accounts (upto first XII rules, vertical and circle holding).

UNIT – IV

Accounts of Insurance Companies – LIC - valuation balance sheet, GIC.

UNIT – V (Only theory)

Inflation Accounting - Human Resource Accounting.

Note: 60% Problems and 40% Theory

Reference Books:

1. Corporate Accounting – T.S Reddy and A. Murthy, Margam Publishers

2. Advanced Accounting - Dr.S.M Shukla. S.Chand & Co. Ltd.,
3. Advanced Accountancy. - R.L .Gupta & M. Radhaswamy. Sultan Chand & Sons.
4.Advanced Accounts - Grewal,T.S., Shukla, M.C., S.C.Gupta. S.Chand & Co. Ltd.,

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Year Subject Title Sem. Sub Code

2018 -19 Core:V BUSINESS RESEARCH METHODS
II 18MCO22C
Onwards
Objective: To understand research process and design.
To use and apply specific statistical methods in research
UNIT – I

Business Research – Meaning, Scope, Utilities of business research – Qualities of a good

Research – Types of research.

UNIT – II

Research process: Identification, Selection and formulation of research problem – Hypotheses

– Research Design – Sampling methods and Techniques – Sampling errors and connected problems.

UNIT – III

Data collection – Tools – Interview Schedule and Questionnaire – Pilot study, pre-testing,
and Collection of data – Scaling techniques – Processing of Data – Editing and coding –
Transcription and Tabulation.

UNIT – IV

Data Analysis - Percentage Analysis - Time Series – Correlation Analysis – Partial and
Multiple Correlation – Regression Analysis – Partial and Multiple Regression.

UNIT – V

Test of Hypothesis – ‘z’ test, ‘t’ test, ‘f’ test, ANOVA and Chi-square test –
Interpretation and Report writing.

Note: Units 1 to 3 Theory, Units 4 and 5 problems.

Marks distribution: 60% Theory and 40% Problems.

Reference Books:

1. Research Methodology Methods and Techniques -C.R. Kothari, New Age International (P) Ltd Publishers
2. Research Methodology in Social Science - C.R. Reddy, Daya Publishing
3. Statistical Methods - S.P. Gupta. Sultan Chand & Sons.
4. Research Methodology - N.Thanulingam, Himalaya Publishing House

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Year Subject Title Sem. Sub Code

2018 -19 Core:VI FINANCIAL MANAGEMENT

Onwards II 18MCO23C
Objective: To acquire knowledge on Finance and Capital

UNIT – I

Financial Management – Meaning, Objective, Scope and Methods –Relationship between risk
and return – Time value of money.

UNIT – II

Cost of capital – Meaning and importance –Computation - Cost of Debt, Preference, Equity
and Retained Earnings – Weighted Average cost of capital – Capital budgeting – Techniques –
Payback period, ARR, NPV, IRR, PI and Terminal value method.

UNIT – III

Capitalisation – Over and Under Capitalisation – Causes, Evils and Remedies. Theories of
Capital Structure – Net income approach - Net operating income approach - MM Hypothesis –
Factors determining capital structure. Leverages – Financial and Operating leverages – EBIT and
EPS analyses.

UNIT – IV

Dividend Theories: Walter model, Gorden and MM’s models – Dividend policy – Forms of
Dividend – Factors affecting dividend policy.

UNIT – V

Working capital management – Concepts – Objectives – Sources of Working Capital

Determinants and computation of working capital.

Note: 60% Theory and 40% Problems

1. Reference Books:
1. Financial Management - M.Y.Khan and P. K. Jain, Kalyani Publishing
2. Financial Management - Principles and Practice – S.N.Maheswari, S.Chand & Co. Ltd.
3. Financial Management – Presanna Chandra, Prentice-hall of India
4. Financial Management – I.M.Pondey, Vikas Publishing House
5. Financial Management – Shashi K. Gupta and R.K. Sharma, Kalyani
Publishers

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Year Subject Title Sem. Sub Code

Core: VII CAREER DEVELOPMENT AND SOFT SKILL
2018 -19 (PRACTICAL) II 18MCO24P
Onwards

Objective: To develop students personality and soft skills and to train the students for the competitive
exams

LIST OF EXERCISES

1. Preparation of Aptitude Test

2. Preparation of NET / SLET test
3. Preparation of Power Point
4. Group Discussion
5. Debate
6. SWOT Analysis
7. Role Play
8. Conducting Business Quiz
9. Ads app-event
10. Preparation of Business Plan
11. Presentation for Just a Minute
12. MOC interview
13. Act as a Best Manager
14. Preparation of welcome address and vote of thanks
15. Preparation of proceedings of meetings
16. Soft Skills.

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Year Subject Title Sem. Sub Code

Elective: II MANAGEMENT INFORMATION
2018 -19 SYSTEM
Onwards II 18MCO25E

Objective: To impart the basic knowledge of Management Information System.

UNIT – I
Management Information System –Features. Computer Based Information Systems.
Information Systems – Types, Architecture, Need and Challenges. Constraints in MIS Operation.
Pre-requisites for Effective MIS.

UNIT – II

Data and Information- Types of Information. System – Features, Elements, Environment and
Subsystem. Information Requirements at Different Management Levels. Decision Making Process.
Concept of Communication Technology. Application of Office Automation.

UNIT – III

Information System – Planning and Techniques. System Development Life Cycle –

Prototyping – End User Development. Activities Involved in System Analysis – System Design –
System Testing –System Implementation – System Maintenance.

UNIT – IV

Transaction Processing Systems – Features and Components. Decision Support System –

Features, Types and Components. DSS Vs MIS. Executive Information System – Features and
Components. Artificial Intelligence - Features and Application in Business. Expert System - Features
and Components.

UNIT – V

Control of Information Systems – Objectives and Types. Information Security – Elements,

Approaches and Implementation. Activities and Measures against Computer Frauds.

Reference Books:

1. Management Information System - LM Prasad,Usha Prasad.,Sultan & Chand

2. Management Information System – P. Mohan. Himalaya Publishing House Pvt (ltd)
3. Management Information System – A.K. Gupta S.Chand Publishing,
4. Management Information System – Aman Jindal. Kalyani Publishers

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Year Subject Title Sem. Sub Code

Core:VIII ADVANCED MANAGEMENT
2018 -19
ACCOUNTING
Onwards III 18MCO31C

Objective: To equip with advanced skill on management accounting and decision-making.

UNIT – I

Financial Statement Analysis – Comparative Statement, Common Size, Trend Analysis –

Ratio Analysis

UNIT – II

Standard Costing and Variance Analysis

UNIT – III

Marginal Costing and Managerial Decision-Making

UNIT – IV

Budgeting - Budgetary Control – Functional Budgets – Cash Budgets – Flexible budgets –

Zero Based Budgets.

UNIT – V (Only Theory Portions)

Cost Audit – Introduction, Definition, Objectives, Scope, Need, Advantages. Management

Audit - Definition, Objectives, Scope, Need - Conduct of Management Audit.
Responsibility accounting – Meaning and Definition - Fundamental Aspects – Steps involved
in Responsibility accounting – Types, Advantages of Responsibility Accounting. Total Quality
Management- Definition - Elements, Characteristics and Fundamentals of TQM.

Note: Theory 20% and Problem 80%

Reference Books:

1. Management Accounting - T.S.Reddy & Y. Hari Prasad Reddy, Margham Publications

2. Management Accounting – R.K. Sharma and Shashi K. Gupta, Kalyani Publishers
3. Management Accounting - R.S.N. Pillai & Bagahvathy, S. Chand & Co. Ltd.,
4. Principles of Management Accounting – Dr.S.N. Maheswari, Vikas Publishing house.
5. Cost and Management Accounting – Dr.S.N. Maheswari, Vikas Publishing house.

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Year Subject Title Sem. Sub Code

2018 -19 Core: IX HUMAN RESOURCE
III 18MCO32C
Onwards MANAGEMENT

Objective: The succesful utilisation of people to attain specific and organsational goals.

UNIT – I

Human Resource Management – Meaning, Importance , Objectives – Traditional and Modern

Functions of HRM – Human Resource Policies – Principle and Need for Human Resource Policies –
Human Resource Planning – Need for and Process of HRP

UNIT – II

Recruitment – Sources of Recruitment – Selection Process – Promotions and Transfers –

Employee and Executive Training – Performance Appraisal – Job Analysis – Job Evaluation .

UNIT – III

Human Relations – Scope in Human Resources Management – Introducing Changes –

Resistance to Change – Types and Causes – Managing Resistance to Change – Grievance in Industry
– Causes – Need for an Effective Grievance Redressal Procedure – Discipline – Reasons for
Indiscipline – Disciplinary Policy and Procedure

UNIT – IV

Job Satisfaction – Significance – Techniques in Evaluating Job Satisfaction – Improving Job

Satisfaction – Motivation – Theories of Motivation – Maslow, McClelland, Herzberg, Vroom,
McGregor, Porter and Lawler – Employee Morale – Effects on the Individual and on the
Organisation – Determinants of Morale – Motivation by issue of shares.

UNIT – V

Career Development – Career Planning and Career Management – Succession Planning –

Leadership – Theories and Approaches – Traits, Behavioural and Contingency Approaches –
Employee Counselling – Need and Functions of Counselling – Kinds of Counselling

Reference Books:
Human Resource Management – L.M. Prasad , Sultan Chand & Sons, New Delhi
1. Personnel Management and Industrial Relations - Dr.P.C. Tripathi, Sultan Chand & Sons,
2. Human Resource Management – Dr.C.B. Gupta, Sultan Chand & Sons
3. Personnel Management - Memoria C.B, Himalaya Publishing House
4. Human Resource Management – Khanka, S.Chand Publishing
5. Human Resource and Personnel Management - K Aswathappa, Tata MC Graw Hill

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Year Subject Title Sem. Sub Code

Core: X DIRECT TAX LAW AND
2018 -19 III 18MCO33C
PRACTICES
Onwards

Objective: To identify the determinants of taxable income and the statutory exclusions that is
permitted.

UNIT-I

Principles of Taxation –Different types of Taxes-Income Tax Act 1961 - Definitions-

Assessee-Assessment Year - Previous Year - Determination of Residential Status for Individual-
Incidence of Tax - Exempted Income. Due dates for return filing.
UNIT-II
Set-off and Carry forward – clubbing of income - TDS and TCS.

UNIT-III
Computation of Taxable income of Individual.

UNIT-IV
Computation of Taxable Income of Firms and Companies.

UNIT-V (Theory Only)

Assessment Procedures: Income Tax Officer and Commissioner of Income Tax.

Note : 40% Theory; 60% Problem.

Reference Books:
1.Income Tax Law and Practice - V.P.Gaur , D.B.Narang. Kalyani Publishers
2.Income Tax Law and Practice - Dr. H.C. Mehrotra & S.P. Goya, Sahitya Bhawn
Publications
3. Income Tax- Theory, Law and Practice – T.S. Reddy and Y. Hari Prasad Reddy’ Margham
Publications
4. Income Tax: Law & Practice - N. Hariharan, Vijay Nicole Imprints Private Ltd

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Year Subject Title Sem. Sub Code

2018 -19 Core: XI ACCOUNTING SOFWARE
III 18MCO34P
Onwards (Practical)

Objective: To expand the ability of computer applications in accountancy by engaging and

continuing professional development, students will be able to analyse the local and global
impact of computing on business accounting.

UNIT-I
Accounting Software - Meaning, Features and Usage.

UNIT-II
New Company – Creation, Alteration and Saving. Data Entry in the Form of Vouchers and
Customisation Process - Automatic Transaction Recording and Posting in Relevant Books.

UNIT-III
Groups, Ledgers and Vouchers.

UNIT-IV
Inventories – Stock Categories, Groups, Items and Vouchers. Cost Categories and Centres.

UNIT-V
Existence of Control and Preparation of Reports – Show the Balances or the Figures of
Various Account Heads or Ledgers - Budget, Day Books, Balance Sheet, Profit and Loss Account,
Trial Balance, Ratio Analysis, Fund Flow and Cash Flow Statements, Cost Summary and Inventory
Summary.

Note: Only Computer Practical: 100 Marks (Internal – 40 External – 60)

Reference Books:
1. ERP 9 – De. P. R. Rizwan Ahmed, Margham Publication
2. Tally 9 – Vishnu Priya Singh.
3. Implementing Tally 9 – Asok K. Nadhani and Kisor K. Nadhani, BPB Publications
4. Tally ERP 9 - Shraddha Singh, V&S Publishers
5. Tally ERP 9 Training Guide - Asok.K.Nadhani, BPB Publications
6. Tally ERP 9 in simple steps - Kogent Learning Solutions Inc.

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Year Subject Title Sem. Sub Code

2018 -19 Elective: III INVESTMENT MANAGEMENT
III 18MCO35E
Onwards

Objective: To inculcate investment opportunities alternatives avenues and make investment

decisions from experts view.
UNIT-I

Nature and meaning of investment management– Objectives of investment-factors

influencing investment-Investment management and Portfolio management. Features of
investment programme – Investment process - Security market indicators –RBI index.

UNIT-II

Investment alternatives – Equity and preference shares, Bonds, Life policies, UTI -
Provident funds –mutual funds National savings schemes –portfolio evaluation –Sharpe
measure Treyners index Jenson’s index.

UNIT-III

Risk and Return –Security valuation-New issue market-Stock exchange in India-

Role of stock brokers.

UNIT-IV

Fundamental and Technical analysis –Economic analysis, Industry analysis, Company

analysis and Efficient market theory.

UNIT-V

Portfolio theories: Markowitz portfolio selection model-Sharpe’s and single index

model –Capital asset pricing model-Arbitrage pricing theory.

Reference Books:
1. Portfolio management : KEVIN.S – PHI Learning Private Limited
2. Investment Management :Dr.PreetiSingh,Himalaya PublishingHouse
3. Investment Management :Dr.R.P.Rustagi - Sultan Chand and Sons
4. Investment analysis and Portfolio Management :Prasanna Chandra , Tata Mcgraw Pvt. Ltd.
5. Investment Management :Dr. L. Natarajan - MarghamPublications

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Year Subject Title Sem. Sub Code

2018 -19 Core: XII FINANCIAL SERVICES IV 18MCO41C
Onwards

Objective: To impart the knowledge of financial services provided by financial institutions.

UNIT -I
Financial Services: Meaning – Classification – Scope – Modern activities – sources of
revenue – Causes for financial Innovation – new financial products and services – Innovative
financial Instruments.

UNIT –II
Merchant Banking: Definition – Merchant bankers – Functions/Services – Merchant bankers’
code of contact – Regulatory Framework – Operational guidelines – Pre-issue obligations – Post-
issue obligations.

UNIT – III
Hire Purchase: Features – Hire Purchase and Instalment sale – Hire purchase and Leasing;
Leasing definition: Types of lease – Difference between Financial and Operating lease – Advantages
and Disadvantages of leasing; Securitizations: Definition – Features – Special Purpose Vehicle
(SPV) – Mechanics of Securitization.

UNIT – IV
Venture Capital: Meaning – Definition – Features – Stages of Venture Capital Financing –
Investment Nurturing – Styles of Venture Financing – Nurturing methods – Exit Mechanism;
Discounting; Factoring: Meaning – Definition – Modus Operandi – Terms and Conditions –
Functions – Types of Factoring.

UNIT –V
Credit Rating: Definition and Meaning – Benefits of Credit Rating – Credit Rating Agency in
India CRISIL – IICRA – CARE – SEBI guidelines; Derivatives: Meaning – Definition – Kinds –
Importance – Eligibility Conditions laid down by SEBI – Investor Protection.

Reference Books:
1. Financial Services – Dr. S. Gurusamy Tata Mc Graw Hill Education
2. Financial Markets & Services – Gordon, Natarajan, Himalaya Publishing House
3. Financial Markets & Institutions – Dr. S. Gurusamy Tata Mc Graw Hill Education
4. Financial Services – B. Santhanam, Margham Publications
5. Financial Services – M. Y. Khan. Tata Mc Graw Hill Education

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Year Subject Title Sem. Sub Code

2018 -19 Core: XIII INDUSTRIAL LAW IV 18MCO42C
Onwards

Objective: To enable the students and to acquire knowledge about statutory laws in industries and
factories.

Unit I
Factories Act 1948 - Provisions relating to health, Safety and Welfare – Employment of Child
and Young men - Adult workers- Women workers – Working hours – Leave with wages

Unit II
Trade Unions Act 1926 – Definition – Registration – Rights and Privilees – Cancellation of
Registration – Political fund – Industrial Disputes Act 1947 – Provisions relatig to Strike, Lockout,
Retrenchment, Layoff and Closure – Machinery to solve disputes.

Unit III
Payment of Bo us Act 1965 – Meaning of Gross Profit – Computation of available and allocable
surplus – Eligibility for bonous – Minimum and Maximum bonous – Exemption – Applicability of
the Act – Payment of Wages Act 1936 – Permissible deductions – Time and Mode of Payment –
Minimum wages Act 1948.

Unit IV
Social Security Legislation – Employees State Insurance Act 1948 – Definition – Medical Board
– Purpose for which funds can be spent – Benefit - Employees provident Funds and Miscellaneous
Provisions Act 1953 – Scope – Object – Application of the Act – Definition – Employees PF Scheme
– Employees Family Pension Scheme and Fund – Workmen’s Compensation Act !923 – Employer’s
liability and Non-liability – Ways open to workmen for claiming Compensation – Disability – Partial
– Permanent – Total Disablement – Accusation – Diseases.

Unit V
The Payment of Gratuity Act 1972 – Gratuity – Scope and coverage – Definition – Payment of
Grstuity – Compulsory Insurance – Protection of Gratuity – Environmental Protection Act – The
Industrial Employment (Standing Order) Act 1946.

Reference Book:
1. Industrial Law - N.D.Kapoor, Sultan & Sons
2. Industrial Law - S.M.Shukla and R.N.Saxena, Sultan & Sons
3. Industrial Relations and Labour Legislations - Dr.M.R.Sreenivasan, Margham Publications

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Year Subject Title Sem. Sub Code

2018 -19 Core:XIV INDIRECT TAX, LAW AND
IV 18MCO43C
Onwards PRACTICE

Objective: To know the general understandings of the GST in the country and provides an insight
into the aspects of GST and equip them in tax.

Unit I
Goods and Service Tax – Meaning, Introduction – Classification of Goods or Service or both –
Types of GST (SGST/CGST/UTGST/IGST) – Definitions – Input Tax Credit – Input Tax Distributor
– Registration – Aggregate turnover.

Unit II
Types of Supply (Mixed and Composite) and Types of Returns under GST – Annual Returns and
Regular returns (Monthly or Quarterly) – Levy and collection of Tax – Composition levy – E-way
bill.

Unit III
Time and Value of Supply – Time of supply of Goods – Time of Supply of Services – Value of
Supply of Goods or Services. Advance ruling

Unit IV

Accounts and Records – Period of Retention of Accounts – Tax invoice, Credit and Debit notes –
Refund under GST – Assessment and Audit.

Unit V
Customs Act – Definitions – Stamp Duty – Property Taxes – Non-GST items (Alcohol and
Petroleum products)

Reference Book:

1. Goods and Services Tax - Ghanshyam Upadhyay, Asia Law House.

2. Indirect Taxes GST and Customs Laws – Dr.R.Parameswaran and CA.P.Viswanathan,
Kavin Publications.
3. Goods and Services Tax -K. T. Nagabhushan Swamy GST publications
4. Goods and Services Tax - R. K. Jha P. K. Singh – Asia Law House

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Year Subject Title Sem. Sub Code

2018 -19 IV 18MCO44E
Elective: IV INTERNATIONAL BUSINESS
Onwards

Objective: To equip the students with the knowledge of Foreign Trade procedures,
documentations and foreign exchange.

UNIT – I

International trade – Meaning -Nature and Scope – gains from international trade – barriers to
international trade. Foreign trade and economic growth –Terms of Trade - Forms of International
Business.

UNIT – II

Foreign exchange rate – Determination of foreign exchange rate – Factors influencing

foreign exchange rate – different type of exchange rate – Dealers in foreign exchange – Foreign
Exchange Management Act.

UNIT – III

Balance of Payment - Disequilibrium in balance of payment – Causes and effects of

Disequilibrium – Measures to correct disequilibrium – Recent trends in balance of payment in India.

UNIT – IV
Export Trade – Import Trade - Procedures & Documentations - Processing of Export Order .

UNIT – V

India’s Trade Policy – Institutional Infrastructure for Export Promotion in India – SEZ –
Role of SEZ in International Business - International Economics Institutions – Regional Economic
grouping – GATT, WTO.

Reference Books:
1. International Business - Subba Rao - Himalaya Publishing House
2. Foreign exchange and Risk Management - C. Jeevanandam, Sultan Chand & Sons
3. International Business( Text & Cases) _ Francis Cherunilam - PHI Learning Private Li,mited
4. International Marketing Management -L.R.Varshney & Bhattacharyya, Sultan Chand & Sons

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