M.Com.

Program StructureandSyllabus
(ChoiceBasedCreditSystem)

(FromtheAcademicYear 2023-24onwards)

DepartmentofStudiesinCommerce
RaichurUniversity
Campus, Yeragera, Karnataka - 584133
M.Com. Programme – An Overview
The M.Com. Programme aims to prepare students to meet the contemporary
needs of society and the corporate world. It provides an environment to train and
mold talent, enabling students to capitalize on opportunities for employment and
self-employment. The program combines a solid theoretical foundation with
practical exposure to the real business environment, equipping students to face the
challenges of the dynamic business world. With a student-centric pedagogical
approach, the program focuses on developing the necessary skill set over two years,
divided into four semesters with continuous and semester-end assessments.

Programme Outcomes:
Upon successful completion of the program, students will:

1. Identify the contemporary needs of the business community.

2. Recognize and address issues related to human behavior in workplaces,
employing Organizational Behaviour and Human Resource Management
Models and Strategies.
3. Review contemporary areas of financial accounting and apply principles of
Indian Accounting Standards to comply with regulatory requirements.
4. Identify factors influencing Investment, Capital Structure, Working Capital, and
Dividend decisions.
5. Evaluate alternative investment projects using appropriate capital budgeting
tools to select the optimum project for investment.
6. Determine the optimum Capital Structure and appropriate Working Capital,
devising a suitable Dividend policy to enhance the firm's value.
7. Determine, allocate, control, and reduce the costs of goods manufactured or
services rendered.
8. Analyze consumer behavior and formulate suitable strategies for marketing
goods and services.
9. Devise tax planning considering provisions of both direct and indirect taxes,
complying with regulations for tax payment and filing returns.
10. Describe the investment process and perform required activities at different
phases for fund management.
11. Identify international business requirements and apply accounting standards
for reporting business performance acceptable to the global investing
community and regulatory bodies.
12. Identify problems faced by business entities, conduct research, analyze
quantitative and qualitative data, and apply mathematical and statistical models
to resolve issues.
 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

RAICHURUNIVERSITY
Yeragera, Raichur-584133, Karnataka
M.ComProgrammeStructure(CBCS)
No of Duration Marks
Paper TitleofthePaper Hours/ of Semester
Credits week SEE InternalA EndExa Total
Code ssessment Marks
Theory/ m
Practic
al
ISemester
HCT 1.1 Financial Reporting –IND AS 5 5 3 25 75 100
HCT 1.2 MacroEconomicsforBusinessDecisions 5 25 75
5 3 100
HCT 1.3 OrganizationalBehaviour 5 25 75
5 3 100
HCT 1.4 Enterprise Information System 5 25 75
5 3 100
SCT 1.5 (A) Direct Taxes: Procedure and Practice 5 5 3 25 75 100
SCT 1.5 (B) Advanced Financial Management
Communication skills 2

Total 27 25 125 375 500

IISemester
HCT 2.1 Financial Reporting -IFRS 5 3 25 75 100
5
HCT 2.2 International Business 5 3 25 75 100
5
HCT 2.3 Contemporary Issues in Accounting 5 3 25 75 100
5
HCT 2.4 BusinessAnalytics 5 3 25 75 100
5
SCT 2.5 Corporate Tax Planning and
(A) Management 5 75
5 3 25 100
SCT 2.5 Non-Banking Financial Companies
(B) (NBFCs)
OET-2.6 New Age Leadership
(A)
2 2 1 10 40 50
OET-2.6 Financial Literary and Banking
(B)
Computer skills 2

Total 29 27 135 415 550

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

IIISemester
HCT 3.1 Advanced Cost Management 5 5 3 25 75 100
25 75
HCT 3.2 Business Research Methods 5 5 3 100

Business Ethics and Corporate 25 75

HCT 3.3 5 5 3 100
Governance
25 75
HCT 3.4 Global Financial Management 5 5 3 100
SCT 3.5 GST & Allied Taxes
(A)
5 25 75
SCT 3.5 Security Analysis and Portfolio 5 3 100
(B) Management
OET 3.6 Personal Tax Planning
(A) 40
2 2 10 50
OET 3.6 New Venture Planning
(B)
Personality Development 2

Total 29 27 135 415 550

IVSemester
HCT 4.1 Advanced Management Accounting 5 5 3 25 75 100
HCT 4.2 Operations Research for Corporate 5 5 3 25 75 100
Decisions
HCT 4.3 Entrepreneurial Ecosystem 5 5 3 25 75 100

SCT 4.4 Customer Duty: Law and Practice

(A) 5 3 25
5 75 100
SCT 4.4 Financial Derivatives
(B)
5* 5 25 75 100
CDR-4.5 Project Report and Viva-voce (Viva-voce) (Report)
Total 25 25 125 375 500
GRANDTOTAL 110 104 520 1580 2100

Note: HCT:Hard CoreTheory OET:OpenElectiveTheory

SCT:SoftCore Theory CDR:CoreDissertationReport

Note: * Students shall chooseone specialization (SCT) in the first semester, whichwill continue
until 4th semester.

*AfacultymembercanguidemaximumofTENstudentsforthedissertationwork.GuidanceofTENstudentsby
afacultymemberwillbeequivalenttoaworkload ofteachinghoursofonepaper persemester. (Distribution
based on availability of faculties).

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Note/Follow ups:

1. Pedagogy:Thepedagogyofteachingincludes-
Lectures,CaseAnalysis,GroupDiscussion,Seminars/Presentations,Assignments,Movie
screening, Role plays,Livetelecast,etc.
2. Case Study: Minimum one case study need to be discussed in each unit of the
concerned subject in theclassroom.
3. SoftCore Theory (SCT): A Group of specialization will be offered only when
minimum of10students optforit.
4. Project Report: Each student will have to undertake a business research / live
business problem in a businessorganization or industry and submit the report to the
University in the 4th Semester.This will be evaluatedfor 75 marks and 25 marks will
be awarded for the performance in the viva-voce. Preliminary work onProject will
commence in the beginning of the III Semester itself. Student will formulate
researchproblemwith the consultation ofGuide and workonitduringthe
III&IVsemesters.
5. InternalAssessmentMarksallotmentbasis:Internalassessmentmarksshouldbeawarde
donthefollowingguidelines anddocuments tobe preserved.
1stTest for : 11marks
2ndTestfor : 11marks
Attendance : 03marks
Total : 25 Marks

Attendance:

 75-85% = 1 Marks
 85-95% = 2 Marks
 Above 95% = 3Marks

6. Industrial Visits: One industrial visit per year should be arranged for M.Com.
Students to gain practicalinsights andknowledgeoftheindustry.Students must submit
industrial report to the Department (Two industrial visitsduringthe Programme).

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

M.Com. ProgrammeStructure(CBCS)
EffectivefromtheAcademicYear2023-24
I Semester
No of Duration Marks
Paper TitleofthePaper Hours/ of Semester
Credits SEE InternalA Total
Code week EndExa
ssessment Marks
Theory/ m
Practic
al
ISemester
HCT 1.1 Financial Reporting –IND AS 5 5 3 25 75 100
HCT 1.2 MacroEconomicsforBusinessDecisions 5 25 75
5 3 100
HCT 1.3 OrganizationalBehaviour 5 25 75
5 3 100
HCT 1.4 Enterprise Information System 5 25 75
5 3 100
SCT 1.5 (A) Direct Taxes: Procedure and Practice 5 5 3 25 75 100
SCT 1.5 (B) Advanced Financial Management
Communication Skills 2

Total 27 25 125 375 500

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)FirstSemester
CourseCode:HCT 1.1
FINANCIAL REPORTING –IND AS
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, Seminar &
field work etc.,
CourseOutcomes:
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Understand what are Indian Accounting Standards and road map for the
implementation.
 Understand the overall requirement of the presentation of financial statements &
interim financial reporting.
 Comprehend the criteria for revenue recognition and measurement based on
accounting policies.
 Understand the select IND AS on assets and liabilities relevant for the preparation of
financial statements.
 Demonstrate the preparation of financial statements based on IND AS.
Unit Description Hours
Introduction- Need for convergence towards global standards- IFRS as
global standards-benefits of convergence with IFRS-Development of
1. 10
IND AS - Commitment to IFRS converged IND AS - Division II of the
schedule III of the companies act, 2013 -List of IND AS.
Module No. 2: Ind AS 1: Presentation of Financial Statements & IND
AS 34: Interim Financial Reporting
IND AS 1: Introduction – Objectives – Scope – Definitions – Purpose of
financial statements – Complete set of financial statements – General
features of financial statements – Structure & Content of Balance Sheet -
2. 14
Statement of Profit or Loss - Statement of Changes in Equity, and
Statement of Cash flow–significant difference between IND AS 1 & AS
1; IND AS 34: Introduction-scope-contents of interim financial reporting-
period of presentation-recognition and measurement – significant
difference between IND AS 34 & AS 25.
Module No. 3: Revenue from Contracts with Customers (IND AS
115) & Measurement based on Accounting PoliciesIND AS 115:
3. Introduction-scope-definitions-recognition-contract cost-presentation 12
&disclosure; IND AS 8: Accounting Policies, Changes in Accounting
Estimates and Errors IND AS 10 - Events after the Reporting Period.
Module No. 4: Ind AS on Assets & Liabilities of the Financial
Statements:
Introduction - objective-scope-definitions-recognition & measurement-
4. 14
presentation & disclosure of Ind AS 2: Inventories; Ind AS 16:
Property, Plant and Equipment; Ind AS 116: Leases; Ind AS 23:
Borrowing Costs; Ind AS 36: Impairment of Assets; Ind AS 38:

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Intangible Assets; Ind AS 40: Investment Property; Ind AS 105: Non-

Current Assets held for Sale and Discontinued Operations; Ind AS 19:
Employee Benefits; Ind AS 37: Provisions, Contingent Liabilities and
Contingent Assets.
Module No. 5: Preparation of Financial Statements:
Introduction- Standalone v/s Consolidated Financial Statements,
5. Problems on preparation of financial statements as per IND AS: 10
Statement of Profit or Loss, Statement of Changes in Equity, Statement
of Financial Position, and Statement of Cash flow-explanatory Notes.

RecommendedBooks
1. ICAI study materials on Financial Reporting (Updated)
2. Dolphy D’Souza (2019), Indian Accounting Standards (Ind AS).
3. Indian Accounting Standards (Ind As), Interpretation, Issues and Practical
Application, Snow White Publication Pvt. Ltd.
4. C.A Vinod Kumar Agarwal, IND AS (CA Final), AS Foundation Pune.
5. M.R Agrawal, Financial Reporting, Garima Publications, Jaipur 2019.
6. Taxmann’s, Indian accounting standards (IND-AS), as amended by companies
(Indian accounting standards) Amendment rules 2020 3rd Edition 2020.
7. M.P Vijay Kumar, Financial Reporting, Snow white publications, 3rd Edition 2021.
Note: Latest edition of text books may be used.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)FirstSemester
CourseCode: HCT 1.2
MACRO ECONOMICS FOR BUSINESS DECISIONS
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,Tutorials,GroupDiscussion,Seminar, Assignment, Movie screening,
Live telecast and CaseStudies.
CourseOutcomes:
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Apply key macro-economic variables and their behaviour; and enable them to critically
evaluate different economies.
 Analyse the pattern of consumption.
 Chalk out monetary system and monetary policies.
 Understand the problems of growth and models of economic growth.
 Examine the policies of economic stability.
Unit Description Hours

Introduction to Economics: Macroeconomics and its interface with Business

and Industry. Resources and Goals of an economic systems, Socialism,
1 Capitalism and Mixed economy- Meaning, Features, Pros and Cons. National 12
income and Product concept, Computation of National income and related
aggregates, Problems in computation of National income.
Consumption: Meaning, Determinants, Marginal propensity to consume.
2 Savings - Meaning, Determinants, Marginal propensity to save, Multiplier, 12
Paradox of thrift, Income and Employment determination.
Money and Monetary System: Role of credit, Financial intermediaries
(briefly), Level and Structure of Interest rates, Interest and Macroeconomic
3 equilibrium, Central bank (RBI), Monetary Management and Policy. Fiscal 12
policy – Objectives, Tools, Fiscal variables and the public debt, Co- ordination
of Monetary and Fiscal policies.
Economic Growth: Factors determining economic growth, Economic growth
4 12
models, Capital output ratio and Problems of growth.
Policies towards Economic Stability: Inflation, Types, Causes and
5 Deflation, Control measures of inflation and Deflation, Conflicts between 12
Growth and Stability.
RecommendedBooks
1. GuptaG.S,MacroeconomicTheory,Tata Mc-GrawHill.
2. Samuelson, Paul,Economics,TMH.
3. DornbushR &FisherS,Macroeconomics,TMH.
4. BlanchardO.J&StanleyFischer, LecturesonMacro-economics,TMH.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

5. DwivediDN,ManagerialEconomics,Vikaspublications.
6. K.Bhagawathi,Economicsof UnderdevelopedCountries,All
IndiaTravelerBookSellerPubng.Co.
7. A.K.Agarwall,IndianEconomics–Problemsof Developmentandplanning,D.KPublishers.
8. RangarajanC,PrinciplesofMacroEconomics,TMH.
9. VaishM. C,MacroEconomic Theory,WilleyEastern.
10. SchultzeC.L,NationalIncomeAnalysis.
11. ShethM.L,MacroeconomicTheory, S.Chand.
12. FrankR.H, PrinciplesofMacroeconomics,TMH.
13. FischerandBlanchard, LectureranMacroeconomics,PHI.
14. Turnovsky,MethodsofMacroeconomicsDynamis,PHI.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)FirstSemester
CourseCode:HCT 1.3
ORGANIZATIONALBEHAVIOUR
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits Teaching Workload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,Tutorials,GroupDiscussion,Seminar,assignment, CaseStudies and
Role Play.
CourseOutcomes:
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Analyzethecomplexitiesassociatedwith managing, guiding and controlling individual
behaviour, group behaviour in theorganizationtowardsachieving
organizationaleffectiveness;
 Identify and demonstrate skills required for working in groups, group
dynamics,developingcommunication and;
 Comparetheappropriateframeworkforsolvingtheproblemsattheworkplace.
 Defines the proper way to behave and perform within organizations.
Unit Description Hours
Organizational Behaviour (OB): Meaning and Definitions, Nature,
1. Fundamental Concepts, Scope of OB, Challenges and Opportunities for 10
Organization Behaviour, Contributing Disciplines to the field of OB.
Individual Behaviour: Foundations of Individual Behaviour,
Personality:Meaning and Definitions, Determination of Personality,
Personality Traits, Personalitytheories;
Perception: Meaning and Definitions, Perceptual Process, Factors
2. 14
influencingPerception,PerceptualBiases/Errors;
Learning:conceptandtheoriesofLearning;
Attitude: component, Functions, formation and Sources of Attitude,
changes in attitude; Values: Types of Values.
Group Behaviour: Determinants of Group behaviour, Nature and
Concept of Group Formation, Stages of Group Formation. Types of
3. 12
Groups: Formal and Informal, Group Norms, Group Cohesiveness.
Leadership – Concept and theories of leadership; leadership styles.
Linkage between Behavior and Management Functions – Power
and Politics – Meaning, Sources of Power, Use of Power.
Decision-Making: Importance, Types, Steps and Approaches, Decision
Making in Various Conditions.
4. 14
Motivation – Nature, Importance, Basic Motivation Process; Theories
Relating to Motivation.
Communication – Meaning, Types of communication, Communication
process, Problems in Communication.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Organizational Culture, Change and Development- Organizational

Culture: Concept, Determinants and Changing the Culture.
Organizational Change: Nature, Components of change, levels,
importance, the Change process, types and Re-engineering, factors
5. 10
influencing organizational change and resistance to change.
Organizational Development: Concept, characteristics, pre-requisites
of effective OD programme, and Intervention Techniques and
managerial implications.

RecommendedBooks
1. Dr. S.SKhanka,OrganizationalBehaviour,SultanChand
2. EdgerScheier,OrganizationalPsychology,PHI,NewDelhi.
3. FredLuthans,OrganizationalBehaviour, McGrawHill,NewYork.
4. KAshwathappa,OrganizationalBehaviour,HimalayaPublishingHouse,Mumbai.
5. KeithDavis,HumanBehaviouratWork,PHI
6. RaoVSPandSatyanarayana,OrganizationalBehaviour
7. StephenPRobbins,OrganizationalBehaviour,PHI,NewDelhi.
8. UdayPareek,BehavioralProcessinOrganisation, OxfordandIBH,NewDelhi.
9. Uday,Pareek,BeyondManagement,OxfordandIBH,NewDelhi.
10. UmaSekharan,OrganizationalBehaviour, TMH,NewDelhi.
11. W.L.French,andBell,OrganizationalDevelopment, PHI,NewDelhi.
12. WarnerG.Bennis,ChangingOrganizations, TMH,NewDelhi.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)FirstSemester
CourseCode:HCT 1.4
ENTERPRISE INFORMATION SYSTEM
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,Tutorials,GroupDiscussion,Seminar,Assignment, CaseStudies etc.
CourseOutcomes:
After successful completion of this course, the students will be able to:
 Build an understanding on the concepts of Business Process, its automation and
implementation.
 Grasp the knowledge about Integrated and Non-Integrated Systems.
 Comprehend the knowledge about various components of an Information Systems and its
working.
 Comprehend the various aspects of risks and controls in E-commerce.
 Understand components and architecture of Core Banking Systems and Impact of related
risks and controls.
Unit Description Hours

Automated Business Processes: Introduction to Enterprise Business Processes,

Benefits, Risks and Controls; Diagrammatic representation of business
processes using Flowcharts; Risks and controls for specific business processes:
1 Procure to pay (P2P), Order to cash, Inventory Cycle, Hire to Retire, Supply 15
Chain Management, Fixed Assets; Applicable regulatory and compliance
requirements including computer related offences, privacy, cyber-crime,
Sensitive Personal Data Information of Information Technology Act, 2000
Financial and Accounting Systems: Integrated (ERP) and non-integrated
systems with related risks and controls; Business process modules and their
integration with Financial and Accounting systems; Reporting Systems and 15
2
MIS, Data Analytics and Business Intelligence in Banking; Business Reporting
and fundamentals of XBRL (eXtensible Business Reporting Language);
Applicable regulatory and compliance requirements.
Information Systems and its Components: Components of Automated
Information Systems: Application Systems, Database, Network and Operating
3 09
System with related risks and controls; Mapping of Organization structure with
segregation of duties in Information Systems.
E-Commerce, M-Commerce and Emerging Technologies: Components and
Architecture of E-Commerce and M-Commerce with related risks and
controls; Business process flow with its related risks and controls; Applicable
4 10
regulatory and compliance requirements; Emerging technologies with its
related risks and controls.

5 Core Banking Systems: Components and Architecture of CBS and related 11

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

risks and controls; Core modules of banking and Business process flow and
its related risks and controls; Reporting Systems and MIS, Data Analytics
and Business Intelligence; Applicable regulatory and compliance
requirements.

RecommendedBooks
1. K. Chandrasekaran, Essentials of Cloud Computing, CRC Press.
2. Vinod Kumar Garg and N.K. Venkitakrishnan, Enterprise Resource Planning:
Concepts and Practice, Prentice Hall India, 2nd Edition.
3. Adarsh, XBRL for Indian CA, Adi Publication.
4. ICAI Manual on Concurrent Audit of Banks ( Latest Edition)
5. CISA Review Manual (Latest Edition), Information Systems Audit and Control
Association Publication
Note: Latest edition of text books may be used.

Page 15 of 64
 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)FirstSemester
CourseCode:SCT 1.5 (A)
DIRECT TAXES: PROCEDURE AND PRACTICE
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes: Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Know the need, scope and limitations of tax planning concept.
 Understand and apply the Tax Planning provisions with respect to various head of incomes of
individual assesse.
 Analyse the income tax provisions on taxability of income of other persons in the hands of
individual assesse.
 Determine the amount of TDS to be made on several kinds of incomes.
 Comprehend the advance tax payment procedures.
Unit Description Hours
1 Introduction - Concepts of Tax Planning - Tax Avoidance -Tax Evasion and 10
Tax Management - Scope of Tax Planning - Need for Tax Planning -
Limitations of Tax Planning -Tax Planning in Relation to Residential Status
of Individuals. Relevant case studies and articles.
2 Tax Planning in Relation to Various Heads of Income – I: Introduction - 15
Tax Planning Relating to Salary - Income from House Property - Profits and
Gains of Business or Profession - Illustrative Problems. Relevant case studies
and articles.
3 Tax Planning in Relation to Various Heads of Income – II: Introduction - 15
Capital Gains and Income from Other Sources: Clubbing of Income of Other
Persons in the Hands of Assessee. Illustrative Problems. Relevant case studies
and articles.

4 Deduction of Tax at Source: Introduction - Deduction of Tax from Salary - 10

Interest on Securities – Dividends - Interest Other than Interest on Securities -
Winnings of Lottery or Crossword Puzzle - Winning from Horse Race and
Deductions from Other Payments. Illustrative Problems. Relevant case studies
and articles.
5 Advance Payment of Tax : Introduction - Installment of Advance Tax and 10
Due Dates of Payment - Computation of Advance Tax Payable - Notice of
Demand Issued by the Assessing Officer - Interest and Penalties - Illustrative
Problems. Relevant case studies and articles.
RecommendedBooks:
1. Girish Ahuja and Ravi Gupta, Direct Taxes - Law and Practice, Bharat Law House Pvt.
Ltd., New Delhi.
2. Lakhotia, Corporate Tax Planning and Management, Vision Publishers.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

3. Lal B.B., Direct Taxes, Kalyani Publications.

4. Lal B.B., N. Vashisht, Direct Taxes, Pearson Education.
5. Manoharan T.N., and Hari .G.R, Income-tax, VAT and Service Tax, Snow White Publication
Limited, Mumbai.
6. Mehrothra H.C. and S.P. Goyal, Direct Taxes, Sahitya Bhawan, Agra.
7. Vinod K. Singhania and Kapil Singhania, Direct Taxes - Law and Practice, Taxmann
Publications (P) Ltd., New Delhi.
Note: Latest edition of Reference books may be used.

Page 17 of 64
 MasterofCommerce(M.Com.)FirstSemester
CourseCode:SCT 1.5 (B)
ADVANCED FINANCIAL MANAGEMENT
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes: Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Adopt tools to measure time value of money;
 Evaluate alternative projects by applying suitable capital budgeting techniques to take
optimal investment decision;
 Devise an optimum capital structure;
 Determine the required working capital and
 Design an appropriate dividend policy.
Unit Description Hours
1 Financial Management: Nature, scope and objectives of financial 10
management;Profit maximization vs. Wealth maximization; Emerging roles of
finance Managers.
Timevalueofmoney:theconcept,presentvalue,annuity,techniquesofdiscountinga
ndcompounding.
2 Investment Decisions: Purpose of capital budgeting, process. Investment 12
criteria-Internal rate return modified internal rate of return and discounted
payback period. Capitalrationing;riskevaluationandsensitivityanalysis.
3 Financing Decisions: Concept, nature and significance of financing 14
decision.Cost of capital: Types of cost of capital, weighted average cost of
capital, marginal cost ofcapitalandinvestmentopportunity
schedule.Capitalstructuretheories:netincome,netoperating income, traditional
and M&M approach. ROI &ROE analysis.
4 Working capital management: Concept, characteristics, importance of 12
WCM,Factorsinfluencingworkingcapitalrequirement;Computationthroughoper
atingcycleapproach; Walker’s four part theory of WCM, inventory
management techniques – EOQ andreorderpoint,cashmanagementtheories.
5 Dividend decision: Why firms pay dividends; Legal and procedural 12
aspects;Theoriesofdividendpolicy:relevanceandirrelevancedividenddecision.
Dividendpolicies:stable dividend, stable payout and growth. Bonus shares
and stock split, corporate dividendbehaviour.
RecommendedBooks:
1. Jain, M. Y., Financial Management, Tata McGraw-Hill Publishing Company.
2. Kohok, M. A., Advanced Financial Management, Everest Publishing House.
3. Pandey I., Financial Management, Vikas Publishing House Private Limited, New Delhi.
 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

4. Rao, A. P., Cases & Problems On Financial Management, Everest Publishing House.
5. Ravi, K., Financial Management, Taxman Allied Service.
6. Singh, S. N., Advanced Financial Management, Himalaya Publishing House.
E-Resources:
1. https://swayamprabha.gov.in/index.php/program/archive_he/7
2. https://ugcmoocs.inflibnet.ac.in/index.php/courses/view_pg/392
3. http://epgp.inflibnet.ac.in/Home/ViewSubject?catid=6

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

II Semester
M.Com. Programme Structure (CBCS)

No of Duration Marks
Paper TitleofthePaper Hours/ of Semester
Credits SEE InternalA Total
Code week EndExa
ssessment m Marks
Theory/
Practic
al
IISemester
HCT 2.1 Financial Reporting -IFRS 5 3 25 75 100
5
HCT 2.2 International Business 5 3 25 75 100
5
HCT 2.3 Contemporary Issues in 5 3 25 75 100
5
Accounting
HCT 2.4 BusinessAnalytics 5 3 25 75 100
5
SCT 2.5 Corporate Tax Planning and
(A)
Management 5 75
5 3 25 100
SCT 2.5 Non-Banking Financial
(B) Companies (NBFCs)
OET-2.6 New Age Leadership
(A)
2 2 1 10 40 50
OET-2.6 Financial Literary and Banking
(B)
Computer skills 2

Total 29 27 135 415 550

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)SecondSemester
CourseCode:HCT 2.1
FINANCIAL REPORTING –IFRS
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes: Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Analyse the need for global accounting standards.
 Apply the IASB’s conceptual framework for financial reporting.
 Demonstrate relevance of standards in financial reports.
 Identify the need of additional disclosure requirements in financial reports.
 Prepare financial statements as per IFRS.
Unit Description Hours
1 08
Introduction to IFRS: Introduction – Meaning – Need – Objectives -
Importance – Benefits – Global standards for global markets - Road Map for
IFRS implementation - Progress towards Global Standards-Difference
between IFRS, Indian GAAPs and IND AS – US GAAPs- IFRS Practice in
India - Criticisms on IFRS. Relevant case studies and articles.
2 IFRS Foundation : Introduction – IFRS Foundation – Structure – Mission- 10
History of IFRS Foundation – IFRS foundation funding – IFRS Foundation
Constitution; International Accounting Standard Board (IASB) – Members –
Steps in Standard setting process- IFRS interpretation committee – IFRS
foundation trustees; Harmonization of Accounting Practices: Need -
Impediments to harmonization - Role of IASB in harmonization of
accounting standards - Progress towards international harmonization-
Possible barriers to development. IFRS: Introduction – Conceptual
framework for Financial Reporting - List of IFRS standards: Definitions –
Scope – Applicability; IFRIC Committee – IFRS for SMEs. Relevant case
studies and articles.
3 Elements of Financial Statements: Introduction - Revenue recognition - 12
Property, plant and equipment - Impairment of assets - Leases - Intangible
assets and goodwill -Inventories - Financial instruments -Provisions,
contingent assets and liabilities - Tax in financial statements - Share-based
payment - Exploration and evaluation expenditures - Fair value
measurement. Relevant case studies and articles.
4 Additional Disclosure of Financial Statements: Introduction - Earnings 15
per share - Events after the reporting period - Accounting policies, changes
in accounting estimates and errors - Related party disclosures- Operating
segments. Relevant case studies and articles.

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5 Preparation of Financial Statements under IFRS:Introduction – 15

Preparation of Financial Statements: Statement of Profit or Loss - Statement
of Comprehensive Income – Statement of Changes in Equity- Statement of
Financial Position- Statement of Cash Flow- Notes including a summary of
the significant accounting policies. Relevant case studies and articles.
RecommendedBooks:
1. Rober Ombati and Vineet Chouhan, (2017), International Financial Reporting
Standards- A Case Study, Himanshu Publication.
2. Jagadish R. Raiyani Et Al, (2012), International Financial Reporting Standards-
Including IAS and Interpretation, Thorogood publisher.
3. Barry J. Epstein & Abbas A. Mirza (2006), Wiley IFRS 2006: Interpretation and
Application of International Financial Reporting Standards, John Wiley & Sons; latest
edition.
4. Steven M Bragg (2019), IFRS Guidebook, Lightning Source publication.
5. Becker Professional Education Ltd, DIPIFR - Diploma in International Financial
Reporting: Study Text.
6. Kaplan Publishing house, Financial Reporting- A study text.
7. Melville (2015), International Financial Reporting Pearson, 5th Edition
Note: Latest edition of Reference books may be used.

Page 22 of 64
 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)SecondSemester
CourseCode:HCT 2.2
INTERNATIONALBUSINESS
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes: Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Examinetheinfluenceofvariousenvironmentalfactorsonglobalbusinessoperations.
 Describeinstitutionalframeworkforexportpromotion.
 Understand the various strategies of Multinational Corporation at global level.
 Analysecostandbenefitsofforeigncollaboration.
 Interpretlegalissuesrelatedtoglobalbusiness.
Unit Description Hours
1 IntroductiontoInternationalBusiness:Meaning,Scope,DriversimportanceofInternati 12
onalBusiness:GlobalEnvironment-Socio-
cultural,Economic,PoliticalandTechnological;Internationaltradetheories;Modesofentry
;StagesofInternationalization;RecenttrendsinInternationalBusiness–
Globalsourcing,TechnologyTransfer.
2 Foreign Trade Policy and Regional Economic Integration: Introduction 14
toForeignTradePolicy,institutionalframeworkforexportpromotion-
EPZ/FTZ/100%EOUs,Qualitycontrolforexports,exportprospectsforselect products and
services: Regional economic integration Free Trade
Area,CustomsUnion,CommonMarket,EconomicUnion,MonetaryUnionandPoliticalUn
ionetc:TradingBlocks:ASEAN,EuropeanUnion,SAARC,SAPTA,NAFTAetc.
3 Multinational Corporations: Meaning, Definition, nature and importance ofMNCs; 12
Arguments for and against MNCs; Global Competitiveness –
Globalsupplychainmanagement,Globalmanufacturingstrategies,Globalnegotiations,Gl
obalHRM;CorporatesocialresponsibilitiesandethicalpracticesinMNCs.
4 ForeignCollaborationandAlliances:FDI- 10
Meaning,nature,Types,factorsInfluencingonFDI,ReasonsforFDI,CostandBenefitsofFDI
,PresentscenarioofFDIinIndia,MakeinIndia-anoverview.
5 GlobalTradeMechanismandRelatedInstitutions:IssuesinGlobaltrade– 12
TariffsandNon-Tariffsbarriers,Pricingandregulations.WorldTradeOrganisation-
BasicPrinciplesandframework,TRIPS,TRIMS,GATS,Anti-
dumpingdutiesandDisputeSettlementMechanism.RelatedInstitutions-
IMF,IBRD,WorldBanketc.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

RecommendedBooks:
1. Agarwal,O.P.(2009).Internationalfinancialmanagement.HimalayaPublishingHouse,Mumbai
.
2. Aswathappa,K.(2008).InternationalBusiness.TataMcGraw–HillEducation.
3. Ball D., McCulloch, W. H., Frantz, P. L., Geringer, M., & Minor, M. S.(2005).International
Business: The Challenge of Global Competition. McGraw-Hill HigherEducation.
4. BatraG,S.,andDangwal,R,C.(2007).InternationalBusinessandNewTrends.

MasterofCommerce(M.Com.)SecondSemester
CourseCode:HCT 2.3
CONTEMPORARY ISSUES IN ACCOUNTING
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes: Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Understand and apply the various methods of inflation in practical life.
 Understand and apply the various methods of Human Resource Accounting in
organization.
 Prepare to investment and value added statement.
 Solve and apply accounting for intangibles and brands.
 Describerecentdevelopmentsinfinancialaccounting;

Unit Description Hours

1 InflationAccounting;Introduction,need,objectivesandapproachestoInflation 14
Accounting, Partial and Complete Revaluation Methods: (a) Current
PurchasingPower Method- Forward and Backward Approaches, Conversion
Factor, Monetary andNon-monetary Items and Restatement of Items of
Financial Statements and Preparation ofInflation-adjusted Financial
Statements under CPP Method; (b) Current Cost AccountingMethod -
Current Cost Profit and Loss Account - Cost of Sales Adjustment,
DepreciationAdjustment, Monetary Working Capital Adjustment and
Gearing Adjustment and CurrentCost Balance Sheet. (Problems and Theory)
2 Human Resource Accounting: Concept, features, classification of 14
HumanResource Costs, Approaches of Human Resource Accounting: (a)
CostApproaches-Acquisition Cost Method andReplacement Cost Method;
and (b) Value Approaches -Present Value of Future Earnings Method,
Adjusted Discounted Future Wages Method,Hermanson’s Non-purchased
Goodwill Method, Economic Value Method, CompetitiveBidding or
Opportunity Cost Model, Morse’s Net Benefits Method and Ogan's
DiscountedCertainty Equivalent Net Benefits Model; The Lev and Schwartz

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Model, Eric FlamholtzModel,LikertModel-ComprehensiveModel. (Problems

and Theory)

3 InvestmentAccountingandValueAddedStatement-InvestmentAccounting - 10
Introduction, classification of investment, cost investment, cum-interest
andex-
interestsecurities,bonusshares,rightshares,disposalofinvestment,valuationofin
vestments, and procedure of recording shares. Value added statements
(Problems andtheory).
4 Accounting for Intangibles and Brands: Intangible Accounting- 12
Concept,importance, types and objectives of Intangible Accounting, Methods
of Accounting andAmortization Practices; Brand Accounting: Accounting
for brands, copyrights,patentsandgoodwill-
NeedandImportanceofBrandAccounting,Methodsofvaluation of home-grown
and acquired brands, Brand Accounting and Indian Practices.(Problems and
Theory)
5 RecentDevelopmentsinAccounting-CreativeAccounting- 10
ConceptandImportance,objectionsagainstcreativeaccounting,Roleofauditorsin
CreativeAccounting.EnvironmentalAccounting-
conceptandobjectivesofEnvironmentalAccounting, Shadow Pricing
techniques and preparation of Environmental Balance Sheet.Responsibility
Accounting, Automated Accounting Processes,Cloud-Based Accounting, Big
Data in Accounting, Block
ChainAndDataAnalyticsInAccounting,ForensicAccounting,andRoboticAcco
unting.-concepts, objectives, importance and practices.
RecommendedBooks:
1. Banerjee,B,FianancialAccounting,PMILearningLtd,NewDelhi
2. Christopher NNubsandRoberParker,ComparativeInternationalAccounting,
PearsonEducation, NewDelhi.
3. DeardenS.B.,AccountingforManagement -TextCases
4. Evans,T.G., AccountingTheory:ContemporaryAccountingIssues,CengageLearning,
NewDelhi.
5. Flamholtz,E.,HumanResourcesAccourning,SpringerPublication,NewYork
6. Jawahrlal,AccountingTheory,HPH.
7. LSPwrwl,AccoutningTheory:AnIntroduction,TataMcGraw-HillPublishingLtd.
8. MadegowadaJ,AdvancedAccouting,HPH.
9. NPAgarwalandSCJain,ContemporaryIssuesinAccounting,RBSAPublication,NewDelhi
10. Narasimha,R.,FinancialAccoutingAnIntegratedApproach,PHI,NewDelhi
11. Underdown,M.G,AccoutingTheoryandPractices,PrenticeHallPublication

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

E-Resources
1. https://onlinelibrary.wiley.com/journal/19113846
2. https://en.wikipedia.org/wiki/Inflation_accounting
3. https://www.whatishumanresource.com/Human-Resource--accounting.
4. https://en.wikipedia.org/wiki/Human_resource_accounting
5. https://en.wikipedia.org/wiki/Intangible_asset_finance
8. https://en.wikipedia.org/wiki/Creative_accounting

MasterofCommerce(M.Com.)SecondSemester
CourseCode:HCT 2.4
BUSINESS ANALYTICS
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes
On successful completion of the course, the students will be able to:
1. Demonstrate the application of business analytics.
2. Analyse the process of machine learning and business intelligence.
3. Apply the HR analytics & marketing analytics in the functional areas.
4. Demonstrate the CRM & financial analytical tools for decision making.
5. Demonstrate the business modelling using excel.
Unit Description Hours
1 Introduction – Meaning - Overview of data analysis - Meaning of business analytics - 12
Types of Business Analytics – Descriptive Analytics - Predictive Analytics and Prescriptive
Analytics - Importance of Analytics - Tools and Techniques of Analytics, Functions of
Analytics - Relevance of Analytics in Business -Data Scientist vs. Data Engineer vs.
Business Analyst, Data scientist roles and responsibility - Ethics in data management.
Relevant case studies and articles.
2 Machine Learning and Business Intelligence & Data Visualization: Introduction – 12
Meaning - Definition, - Machine Learning workflow - Models – CRISP DM & SEMMA -
Types – Supervised - Unsupervised and reinforcement learning, managerial applications of
Machine Learning. Business Intelligence: Concept and architecture - Role and significance
in Business. Fundamentals of visualization: Introduction to visualization tool (Tableau) -
data ingestion - working with visualization tool - dash boarding. Relevant case studies and
articles.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

3 HR Analytics: Introduction - Meaning – Definition – Features – Objectives –Importance – 12

Functions - Types of HR Analytics - Role of Analytics in HRD - Potential Application of
Analytics in HR Department - Relevance of HR Analytics in Business,. Marketing
Analytics: Introduction - Meaning – Definition – Features – Objectives - Importance,
Functions - Types of Marketing Analytics - Methods of Marketing Analytics - Use of
Google Analytics in Marketing - Social Media and its relevance on Marketing Analytics -
potential Application of Analytics in Marketing Department. Relevant case studies and
articles.
4 CRM Analytics: Introduction – Meaning- Definition, Features – Objectives – Importance 12
– Functions - Types of Customer Analytics - e-CRM - m-CRM - Role of Analytics in
CRM -Potential Application of Analytics in CRM - Relevance of CRM Analytics in
Business. Financial Analytics: Introduction - Meaning – Definition – Features –
Objectives – Importance – Functions - Methodology ofData Analysis in Finance -
Potential Application of Analytics in Finance Department - Relevance of Financial
Analytics in business - Simple Practical Applications of Financial Analytics for Business
Decisions - Use of Excel tool for Financial Model. Relevant case studies and articles.
5 Business Modelling using MS-Excel: Introduction – Functions – formulae - Filters - 12
Conditional formatting - Pivot tables - Modelling using Multiple linear regressions.
Introduction to Monte Carlo simulation. Relevant case studies and articles.
Reference Books:
1. Kumar, Dinesh U, Business Analytics – The science of Data-driven Decision Making,
Wiley India.
2. Prasad, and Acharya, Fundamentals of Business Analytics, Wiley India.
3. Levin, et al, Statistics for Management, Pearson India.
4. James, Evans, Business Analytics, Pearson India.
5. Banarjee and Banarjee, Business Analytics – Text and Cases, SAGE Publications.
6. Krishan, Balram et al, Business Analytics, Khanna Publishing.
7. Albright & Winston, Business Analytics, CENGAGE India.
8. Halady, P, Business Analytics – An Application Focus, Prentice Hall India
9. Tom White, “Hadoop: The Definitive Guide” Third Editon, O'Reilly Media.
10. Seema Acharya, Subhasini, “Big Data Analytics’ Wiley.
11. Hastie, Trevor, et al. “The elements of Statistical Learning”, Vol. 2, No.1. New York:
Springer.
12. Montgomery, Douglas C., and George C. Runger. “Applied Statistics and Probability for
Engineers”
13. Michael Berthold, David J. Hand, “Intelligent Data Analytics”, Springer.
14. Jay Liebowitz, “Big Data and Business Analytics”, Auerbach Publications, CRC press.
15. Anand Rajaraman and Jef Rey David Ulman, “Mining of Massive Datasets”, Cambridge
University Press.
16. Bill Franks, “Taming the Big Data Tidal Wave: Finding Opportunities in Huge Data
Streams with Advanced Analytics”, John Willey & Sons, 2012.
17. Marketing Analytics by Wayne L Winston- “Data-driven techniques with Microsoft
Excel.
18. Arvind Sathi, “Big Data Analytics: Disruptive Technologies for Changing the Game”,
MC Press.
19. Ramesh Sharda, Dursun Delen and Efraim Turban (2015). Business Intelligence and

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Analytics: Systems for Decision Support. 10th edition. Pearson

20. Business Analytics and Decision Making
https://www.cgma.org/Resources/DownloadableDocuments/business-analytics-
briefing.pdf
21. U Dinesh Kumar. (2017). Business Analytics: The Science of Data: Driven Decision
Making, Wiley Publications.
22. Wayne Winston (2017). Microsoft Excel 2016 Data Analysis and Business Modelling,
5th Edition.

Note: Latest edition of reference books may be used.

MasterofCommerce(M.Com.)SecondSemester
CourseCode:SCT 2.5 (A)
CORPORATE TAX PLANNING AND MANAGEMENT
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Understand the concepts of Company and International Tax Laws.
 Know the procedure of computation of tax liability of companies.
 Apply the Tax Planning provisions to New Business.
 Apply the Tax Planning provisions to financial management decisions.
 Analyse and apply tax planning provisions against specific managerial decisions.
Unit Description Hours
Introduction: Definition of Company - Indian Company - Domestic Company -
Foreign Company - Widely-held Company - Closely held Company - Residential
1 Status of a Company and Incidence of Tax. International Taxation: Meaning, 12
International Tax Conflicts and Double Taxation - Double Tax Treaties - Domestic
Tax Systems-Anti-avoidance Measures.

Computation of Taxable Income, and Tax Liability of Companies: Introduction-

Computation of Taxable Income under Different Heads of Income as Applicable to
Companies: Profits and Gains of Business and Profession - Capital Gains and
2 14
Income from Other Sources - Carry Forward and Set off of Losses in Case of
Companies - Deductions from Gross Total Income -Minimum Alternate Tax,
Illustrative Problems.
Tax Planning for New Business: Introduction Tax Planning with Reference to
3 Location Nature and Form of Organization of New Business - Illustrative Problems. 10

Tax Planning and Financial Management Decisions,: Introduction-Tax Planning

4 Relating to Capital Structure Decisions - Dividend Policy - Inter-corporate 12
Dividends and Bonus Shares - Illustrative Problems.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Tax Planning and Management Decisions: Introduction - Tax Planning in

Respect of Own or Lease - Make or Buy Decisions - Repair Replace - Renewal or
5 12
Renovation - Shut-down or Continue Decisions and Purchase by Instalment and
Hire. Illustrative
RecommendedBooks

1. Girish Ahuja and Ravi Gupta, Direct Taxes Law and Practice, Bharat Law House Pvt. Ltd,
New Delhi.
2. Lakhotia, Corporate Tax Planning and Management, Vision Publishers.
3. Lal B B, Direct Taxes, Kalyani Publications.
4. Manoharan T N. and Hari G R, Income-tax, VAT and Service Tax, Snow White Publication
Limited, Mumbai,
5. Mehrothra HC and S. P Goyal, Direct Taxes. Sahitya Bhawan, Agra.
6. Vinod K Singhania and Kapil Singhania, Direct Taxes Law and Practice, Tax mann
publications Ltd, New Delhi.

MasterofCommerce(M.Com.)Second Semester
CourseCode:SCT 2.5 (B)
Non-Banking Financial Companies (NBFCs)
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes: Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Analyse the Non-Banking Financial Companies.
 Differentiate the categories of Non-Banking Financial Companies.
 Appraise the investment companies’ role in investment and savings.
 Evaluate the different forms of assets financing companies.
 Assess the functioning of credit companies
Unit Description Hours
1 Introduction to Non-Banking Financial Companies: Introduction – 12
meaning, definitions and origin of NBFCs in India. NBFCs v/s Banking
Institutions, Objectives and Significance of NBFCs in an economy. Legal
framework of NBFCs in India- Relevant case studies and articles.
2 NBFCs and its Categorization: Introduction- NBFCs- Its unique business, 12
classification of NBFCs on the basis of deposits, categorization on the basis
of principal business activities, players of NBFCs in India. Technological
trends in NBFCs in India. Relevant case studies and articles.

3 Investment Companies- An overview: Introduction- Meaning, features and 12

significance of Investment companies with special reference to Merchant
banking. Functions of merchant banks. Merchant banker- roles and
responsibilities. Recent technologies in merchant banking in India and its

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

mechanism. Relevant case studies and articles.

4 Asset Financing Companies: Introduction, meaning, definitions, objectives, 12
nature and significance of asset financing companies. Ways of asset financing
practices in India. Types of Asset Financing companies- Hire Purchase,
Equipment lease, Operating lease, Finance lease and Asset Refinancing-
mechanism- practical problems, Relevant case studies and articles.
5 Credit Companies: Introduction: meaning, definitions, purpose and nature of 12
credit companies. Financial risk and its levels. Credit analysis of companies
and its mechanism. Functions of credit analyst, Quantitative data for credit
analysis. Credit appraisal techniques- Financial Statement lending, Asset
based lending, Credit scoring and relationship lending- Practical problems.
Miscellaneous: App. Based Credit System, Credit Assistance Apps. CIBIL,
CIBIL v/s Experian v/s Equifax v/s High Mark, Five Credit Analytics (5 Cs),
Credit Analytics. Relevant case studies and articles.
RecommendedBooks
1. Ravi Puliani and Mahesh Puliani, (2016), Manual of Non-Banking Financial Companies
(NBFCs), Bharat Law House Pvt. Ltd, 15th edition.
2. Jafor Ali Akhan, (2010), Non-Banking Financial Companies (NBFCs) in India:
Functioning and Reforms.
3. Taxmann’s Non-Banking Financial Companies (NBFCs) by Indian Institute of Banking,
Finance (IIBF).
4. Reports of RBI on NBCFs.
Note: Latest edition of Reference books may be used.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

No of Duration Marks
Paper TitleofthePaper Hours/ of Semester
Credits week SEE InternalA EndExa Total
Code ssessment Marks
Theory/ m.
Practic
al
IISemester

OET-2.6
New Age Leadership
(A)

OET-2.6 2 2 1 10 40 50
Financial Literary and Banking
(B)
Total 2 2 1 10 40 50

Open elective offered to the students of other department in II Semester

(Opt any one open elective paper in II semester)

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)SecondSemester
CourseCode:OET 2.6 (A)
NEW AGE LEADERSHIP
ContinuousInternalAssessmentMarks:10 Semester-End ExaminationMarks:40
Course Credits TeachingWorkload TotalNo.ofTeachingHours
2 2 HoursperWeek 30
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,ProblemSolvingetc.
CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Analyse the skill of leaders of 21st century.
 Know the components of power, influence and leadership.
 Apply the leadership theories and styles.
 Evaluate the role of team building and leadership.
 Learn and apply the ethics in leadership.
Unit Description Hours
Leadership in New Age: Introduction, the Importance of Leadership in the 21st 6

1 century business world, Developing inclusive leadership skills of empowerment,

accountability, courage and Humility, Prospective trends and styles of leadership.

Leadership and Management: Introduction, concept, meaning, definition, 12

components of leadership, leader, followers and situation, leadership myths,
Leadership Theories and styles.

2 Power, Influence and leadership: Sources of power, Power acquisition for

leadership, approaches to understanding power: Emerson’s power dependence
theory, Salancik and Pfeiffer Strategic Contingency model, Mintzberg’s Genesis of
power theory.

Page 32 of 64
 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Team Building and Leadership: Introduction, contribution of leadership to team 12

effectiveness, Groups- Nature, stages of group development, group norms, group
cohesion. Group Dynamics: factors affecting group dynamics, Approaches. Teams-
Types, Ginnett’s Team Effectiveness Leadership Model.

3 Ethics and Leadership: Introduction, Organizational culture and ethics, Ethical

leadership, influence of ethical theories on organizational leadership requirements,
Culture of Professionalism, mutual Trust, Respect and Support leadership and Values,
Moral reasoning, Key work values, Stages of Leadership culture development, Moral
justification.

Recommended Books:
1. Hughes, Ginnett, Curphy (2010) – Leadership, Enhancing the Lessons of Experience,
Tata Mc Graw Hill, 5Th Edition.
2. Peter G Northouse (2010), “ Leadership”, Sage Publication.
3. Lussir (2009), “Effective Leadership”, Cengage.
4. Halder U (2010), Leadership and Team Building, Oxford University Press, 2nd
Edition.
5. Yukl G (2007), Leadership in Organizations, Pearson Education Ltd, 6 th Edition.

Page 33 of 64
 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)SecondSemester
CourseCode:OET 2.6 (B)
FINANCIAL LITERACY AND BANKING
ContinuousInternalAssessmentMarks:10 Semester-End ExaminationMarks:40
Course Credits TeachingWorkload TotalNo.ofTeachingHours
2 2 HoursperWeek 30
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,ProblemSolvingetc.
CourseOutcomes: Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Describe the importance of financial literacy.
 Prepare financial plan and budget and manage personal finances.
 Open, avail, and manage/ operate services offered by banks.
 Open, avail, and manage/operate services offered by post offices.
 Plan for life insurance and property insurance and select instrument for investment in shares.
Unit Description Hours
Introduction - Meaning - Importance - Scope of financial literacy - Prerequisites of 8
Financial Literacy. Financial institutions: Banks - Insurance companies - Post Offices.
1
Need of availing of financial services from stock market, banks, insurance companies
and postal services.
Post Office, Banking Services, Insurance Services and Financial Instruments: 14
Banking services: Introduction, Types of banks; Banking products and services;
Types of bank deposit accounts, Formalities to open various types of bank accounts,
PAN Card, Address proof, KYC norm; Various types of loans and digital banking.
2
Post office Financial Services: Introduction - Post office Savings Schemes: India
Post Payments Bank (IPPB). Money Transfer-Money Order, E-Money order. Instant
Money Order, International Money Transfer Service, Indian Postal Order (IPO).

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Insurance Services: Life Insurance Policies and its plans, Health Insurance and its
Plans, Property Insurance: Policies offered by various general insurance companies.
Post office life Insurance Schemes: Rural Postal Life Insurance (PLI/RPLI).

Investment avenues in Equity and Debt Instruments: Portfolio Management: 8

Meaning and importance; Share Market and Debt Market, Sensex and its significance;
3 Investment in Shares selection procedure for investment in shares; Risk element;
Investment Management - Services from brokers and Institutions, and self-
management; Mutual Fund.

Reference Books:

1. Avadhani, V. A. (2019). Investment Management. Mumbai: Himalaya Publishing House Pvt. Ltd.
2. Chandra, P. (2012). Investment Game: How to Win. New Delhi: Tata McGraw Hill Education.
3. Kotkari, R. (2010). Financial Services in India-Concept and Application. New Delhi: Sage
Publications India Pvt. Ltd.

M.Com.Programme Structure (CBCS)

No of Duration Marks
Paper TitleofthePaper Hours/ of Semester
Credits SEE InternalA EndExa Total
Code week
ssessment m Marks
Theory/
Practic
al
IIISemester
HCT 3.1 Advanced Cost Management
5 5 3 25 75 100

HCT 3.2 Business Research Methods 25 75

5 5 3 100
HCT 3.3 Business Ethics and Corporate 25 75
5 5 3 100
Governance
HCT 3.4 Global Financial Management 25 75
5 5 3 100
SCT 3.5 GST & Allied Taxes
(A)
5 25 75
SCT 3.5 Security Analysis and Portfolio 5 3 100
(B) Management
OET 3.6 Personal Tax Planning
(A) 40
2 2 10 50
OET 3.6 New Venture Planning
(B)
Personality Development 2

Total 29 27 135 415 550

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)ThirdSemester
CourseCode:HCT 3.1
ADVANCED COST MANAGEMENT
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Identifyandallocatethecostonthebasis ofActivities.
 AnalysetheimpactofLearningCurveonProduction.
 Assignthecost indifferentphasesofProduct LifeCycle.
 Differentiate between Traditional Purchasing & Manufacturing and JIT Purchasing
&Manufacturing.
 Estimatethe costof aproduct alongwith profit.
Unit Description Hours
ActivityBasedCostingSystem:Introductiontotraditionalmethodsofoverheadabsorpti
on,problemsofoverheadabsorptionsystemunderTraditionalSystem,introduction to
ABC, Kaplan and Coopers approach to ABC, cost drivers and costactivities,
1 14
allocation of overheads under ABC, Characteristics of ABC, benefits
fromadaptationofABCSystem,problems oncomparisonbetweentraditionalsystemand
ABCsystem.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Learning Curve Model: Concept and Phases of Learning Curve, Graphical

2 Representation, Learning Curve Applications and Factors Affecting Learning 12
Curve and Experience Curve.
Life Cycle Costing: Meaning of LCC, factors affecting Life cycle costing, phases in
product life cycle, characteristics, product life cycle and cost control. Experience curve
3 in product life cycle costing. Project life cycle costing: Meaning, categories of project 14
life cycle costs, optimization ofproject life cycle costs.
Just-in-Time Approach: Concept, Philosophy of JIT, Sources of Waste, Objectives of
4 JIT, Features and Methodology of Implementation of JIT,Planning for Adoption and 10
Limitations of JIT Costing.
Target Costing: Meaning, Foundation of target costing- Target costing key
principles. Target costing Vs Traditional Cost Management process: Market driven
costing. Product Level Target Costing. Component level target costing- establishing
5 10
price and profit margins from allowable to Achievable target cost; Incorporating
customer input in target costing; Target Costing in the Extended Enterprise. Target
Costing organization and participants.
RecommendedBooks

1. J.Madegowda,CostManagement,HimalayaPublishingHouse,Mumbai.
2. Ravi.M.Kishore,CostManagement,Taxman,AlliedServices(p)Ltd.
3. Sharma&Shashi.KGupta;Cost&ManagementAccountingKalyaniPublishers.
4. Jawaharlal,SrivastavaSeema.CostAccounting,TataMcGraw-Hill,Delhi.
5. S.K.R.Paul,ManagementAccounting,NewCentralBookAgencyPrivateLtd.,Calcutta.
6. HorngrenT.Charles,Datar
M.SrikantandRajanV.Madhav.CostAccounting:AManagerialEmphasis, 15th
Edition, PrenticeHall publishers,Delhi.
7. AroraMN–ATextbookofCost&ManagementAccounting,VikasPublishing,NewDelhi.
8. RogerCowe,HandBook ofManagementAccounting,AGrowerHandbook.
9. S.Mukherjee&A.P.Roychowdhury,AdvancedCostandManagementAccountancy,NewCe
ntralBook Agency, Calcutta.
10. Brown&Haward,MacDonald,Evans,PrinciplesofManagementAccountancy,London.
11. JohnK.Shank,CasesinCostManagement:AStrategicEmphasis,South-
WesternPublishing,ThomsonLearning.
12. KaplanandAtkinson,AdvancedManagementAccounting,PHIPublications,NewDelhi.
13. EdwardBlocher,CostManagement, AstrategicEmphasis,TMH,NewDelhi.
14. Hilton,CostManagement,TMH,NewDelhi.
15. J.Madegowda,MarginalCostingforManagerialDecisions,PrateekshaPublishersofIndiaPvt.,
Ltd.
16. JohnKSandGovindarajanV,StrategicCostManagement,FreePressPublication.
17. AnthonyR.N,ManagementAccountingPrinciples,GrawinPublishing.
18. Anthony,RobertN,andGovindrajan,Vijay,ManagementControlSystem,TMH
19. BiermanH&DrabinA.R,AnIntroductionManagerialAccounting,McMillanCo.,NewYork
20. DruryandColin,ManagementAccountingandControl,ThomsonLearning.
21. HansenandMowen,CostManagement,ThomsonLearning.
22. JainandNarang,AdvancedCostAccounting, Kalyani.

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23. JohnK.Shank,CasesinCostMgt:AStrategicEmphasis,South-
WesternPublishing,ThomsonLearning.
24. KeithWard,StrategicManagementAccounting,ButterworthHeirmannPublications.
25. K.SridharBhat:BusinessProcessReengineering,HimalayaPublicationHouseMum
bai.
E-resources:

 https://icmai.in/upload/Students/Syllabus-2012/Study_Material_New/Final-Paper15.pdf
 https://icmai.in/upload/Students/Syllabus2016/Archive/Final/Paper-15.pdf
 https://book.akij.net/eBooks/2018/March/5aac97792398e/Cost%20Management %20A%20Str
ategic%20Emphasis,%205th%20Edition-2-997.pdf

MasterofCommerce(M.Com.)ThirdSemester
CourseCode:HCT 3.2
BUSINESS RESEARCH METHODS
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Comprehend the need and importance of research
 Frame the research design
 Demonstrate the data collection and selection of sampling
 Display the data analysis and testing of hypothesis and
 Showcase the good research report

Unit Description Hours

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Business Research Methods: Meaning, nature and practical importance of research

incommerce. Scope of research, types of research. The research process. The
1 10
Researchproposal.Ethicsinresearch,LiteratureSurvey,
problemsencounteredbyresearcherinIndia.
Research Design: Meaning & Need for Research Design, Feature of Good Research
Design, Types of Research Design: Exploratory/ Formulative, Descriptive/ Diagnostic
& Hypothesis Testing/Experimental Research design. Validity & Reliability in
2 12
Research, Tests of Sound Measurement: Validity, Reliability, Practicality. Scaling:
Meaning, Classification bases. Scaling Techniques: Rating Scales, Ranking Scales.

Data Collection and Sampling: Types & Sources of Data: Primary & Secondary
Methods of Data Collection: Observation, Interview, Questionnaire, Schedule, Survey
3 Method& Case study Method. Guidelinesfor Constructing Questionnaire/ Schedule. 12
Sampling Terminology, Steps in Sampling Design, Criterion of selecting sampling
procedure, Sampling Methods: Probability Sampling and. Non-probability Sampling.
Data Analysis and Testing of Hypotheses: Meaning of data editing, coding and
Process of data analysis and interpretation. Hypothesis: Meaning, Sources, Importance
& Types of Hypothesis Criterion of Good Hypothesis, Procedure for Hypotheses
4 16
Testing. Flow Diagram for Hypotheses Testing, Level of Significance and Types of
Errors. Statistical Test: Student-t test, Z- test, F- ratio, Chi-square test. ANOVA: one
way and two way ANOVA and ANCOVA.
Report Writing: Introduction, Meaning, Precautions of Report Writing, Writing a
good report, Critical elementsofareport.Steps,LayoutoftheResearchReport.Typesof
5 10
ResearchReports, citations, referencing styles, ethical considerations in report
writing.

RecommendedBooks
1. Kothari C. R. Research Methodology- Methods & Techniques, New Age
InternationalPublishers.
2. Gupta,SL&Gupta,H.Business ResearchMethods,TMHEPvt.Ltd.
3. Guptaand Kapoor.Fundamentals of AppliedStatistics, SultanChand &Sons.
4. Krishnaswamy,KN,Sivakumar,AIandMathirajan.ResearchMethodology,Pearson.
5. Pannerselvam,R.ResearchMethodology,PHIPvt.Ltd.,NewDelhi.
6. Ghauri,Pervez&Gronhaug,Kjell.ResearchMethodsinBusinessStudies, Pearson.
7. ShrivastavBusinessResearch Methodology–TMH
8. C.R.KothariResearchMethodology(Methods&Techniques)–WileyEastern Ltd
9. J.K.SachdevaBusiness ResearchMethodology– Himalaya PublishingHouse
10. CooperBusinessResearchMethod–TMH
11. WilliamG.ZikmundBusinessResearchMethods-7ed.–CengageLearning
12. Dr.A.N.ChaudhariResearchMethodologyinCommerce&Management-

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

AtharvaPublications
13. A.B.RaoResearchMethodology-ExcelBooks
14. Krishnaswamy,Sivakumar,Mathirajan–ManagementResearchMethodology–
PearsonEducation
15. Wilkinson & Bhandarkar Methodology AndTechniques Of SocialResearch-
HimalayaPublishingHouse.
16. BhojannaBusinessResearchMethods-Murthy, -ExcelBooks

MasterofCommerce(M.Com.)Third Semester
CourseCode:HCT 3.3
BUSINESS ETHICS AND CORPORATE GOVERNANCE
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Articulate issuesin business
ethics,theethicalbusinessenvironmentandtheirpotentialeffectonpersonal,managerialandcorporatedecisions.
 Evaluatevariousorganizationalinfluencesaffectingonethicaldecisions.
 Analysevariousethicalcodesincorporategovernance.
Unit Description Hours
Introduction to Ethics: Meaning, Definitions,importance of
ethics,theoriesofethics,ethicalvalues,codesofconduct,dimensionsofethics,HumanValues-
1 Lessonsfromthelivesandteachingsofgreatleadersandreformers, 10
roleoffamily,societyandeducationalinstitutionsininculcatingvalues.
Organisational Ethics: Introduction, ethical corporate behaviour, organisational
climate and structure and ethics, development of ethical corporate behaviour, ethical
2 10
leadership, Analysing ethical problems- Legal and Moral points of view, Economic and
Legal point of view, Addressing ethical dilemmas, Ethical issues in functional areas
CorporateSocialResponsibilityandCorporateSustainability:ConceptandMeaning,Scope,
SocialResponsibilityissuesforvariousstakeholdersgroup,CSRandIndianCorporations,Compa
3 niesAct2013,CSRAudit.Sustainability-Meaningand Scope,CSRandCorporateSustainability, 12
Whyissustainabilityanimperative,TripleBottomLine(TBL).CSRReporting Framework.
Conceptual Framework of Corporate Governance: Introduction, Definitions of
Corporate Governance, Need for Corporate Governance, Legislative Structure- Board
4 Structure, Composition of Board, Board Committees and Meetings, Corporate 12
Governance and other Stakeholders- Owners, Employees, Customers, Creditors,
Suppliers, Community and Government.
LegislativeFrameworkofCorporateGovernance–AnInternationalPerspective:
Introduction, Corporate Governance Framework,
ContemporaryDevelopmentsinGlobalCorporateGovernance,CorporateGovernanceCodes,Gl
5 16
obalCorporateGovernanceReports-
OECDCommitteeRecommendations,CadburyReport,SEBICommitteeRecommendations,
BirlaCommitteeReport,InternationalCorporateGovernanceNetwork.
RecommendedBooks

1. Buckholz,Rogene A, FundamentalConceptsandProblems in BusinessEthics,PHI.

2. Fernando A.C,CorporateGovernance –Principles, Policies,andPractices,PearsonEducation.
3. AndrewCraneandDirkMatten, BusinessEthics,OxfordUniversityPress.
4. HartmanLauraP, Perspectivesin BusinessEthics,TMH.
5. Desjardins,JosephR,ContemporaryIssuesinBusinessEthics, WadsworthPublishingCo.
6. SKCharkraborty, EthicsinManagement:VedanticPerspective, OxfordUniversityPress.
7. TheophaneA.Mathias,CorporateEthics,(Ed)Allied.Publishers.
8. BeanchampTomL, EthicalTheoryandBusiness,Prentice Hall.
9. R.A.G.MonksandN.Minow, CorporateGovernance,BlackwellPublishing.
10. C.V.Baxi, CorporateGovernance,ExcelBooks.
11. SinghS,CorporateGovernance-GlobalConcepts and Practices,ExcelBooks.
12. SanjivAgarwal, CorporateGovernance-ConceptandDimensions,SnowWhilePublications.
13. FernandoA.C,CorporateGovernance,Pearson Education.
14. L.T. Hosmer, The EthicsofManagement,UniversalBooks.
15. C.S.V Murthy,BusinessEthics,HPH.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

16. ReportonCorporateGovernance,ConfederationofIndiaIndustry.
17. ReportoftheCadburyCommitteeonFinancialAspectsofCorporateGovernance,LondonStockExchange
.

MasterofCommerce(M.Com.)Third Semester
CourseCode: HCT 3.4
GLOBAL FINANCIAL MANAGEMENT
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Define the basic concepts and terms under global financial management.
 Explain translation, transaction and economic exposure to exchange rate changes.
 Forecast exchange rates based on the parity conditions that should apply between spot rates, forward
rates.
 Convert currencies using spot, future, cross rates
 Identify arbitrage opportunities.
 Analyse the sources of international short term and long term finance.
 Evaluate alternative international projects by applying suitable capital budgeting
techniques to take optimal investment decision
Unit Description Hours
Global Financial Management: Concept, objectives, nature and scope ofGFM.
1 Functions of global financial management, Distinguish betweendomestic financial 10
management and International financial management.

Foreign Exchange Risk Management: Meaning of foreign exchange risk

orexposure, types of foreign exchange exposure. Techniques of foreignexchange
risk management: Management of transaction exposure-contractualhedges and
2 14
natural hedges. Management of translation exposure: CurrentRate, Current/Non-
current Method, Monetary/Non-Monetary Method andTemporal methods.
Management of operating exposure. (Theory with problems).
Environment of Foreign Exchange Market: Foreign exchange rate mechanism:
Exchange rate quotations-Bid Ask rate, Forward discount and Premium, Cross rate.
Foreign exchange transactions: sale and purchase transactions-spot and forward
3 transactions. Arbitrage operation-Covered interest arbitrage, Uncovered interest 14
arbitrage and Triangular arbitrage. Exchange rate determination theories: Interest
rate parity theory and Purchasing power parity theory. Equilibrium in foreign
exchange market. (Theory with problem)
International Financing decisions: International financial market instruments:
International equities-ADR, GDR and IDR. International bond market: Foreign
4 12
Bonds, Eurobonds, Global Bonds, Straight bonds and Floating rate Notes. Financial
swaps: Interest rate swap, Currency swap and Equity swap.
International Investment Decisions: Multinational capital budgeting: Issues in
multinational capital budgeting, Approach for Capital budgeting: Adjusted Present
value approach-Net Present Value, Profitability index and Internal rate of return.
5 10
Multinational working capital management: concept, basics of managing cash and
near-cash assets and management of cash and near-cash assets. (Theory with
problems)
RecommendedBooks

1. Sharan V, International Financial Management, PHI Learning Private Ltd, New Delhi.
2. Siddaiah, International Financial Management, Pearson
3. Madhu Vij, International Financial Management, West Publishing company.
4. Satyanarayana PVV, Global Financial Management, Discovery Publishing House Pvt Ltd
5. P M Meera Mohiadeen, Nahidha International / Global Financial Management, Nahidha
Publisher
6. Thomas R. Robinson, Elaine Henry, Wendy L. Pirie, Michael A. Broihahn Wiley,

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

International Financial Statement Analysis, SGS Trading Inc Seller rating.

E-Resources:
1. https://www.youtube.com/watch?v=CFs9txOytkU&t=1281s
2. https://www.youtube.com/watch?v=QCXb3Ypx3oY&t=994s
3. https://www.youtube.com/watch?v=7XDDC0OkoSE
4. https://www.youtube.com/watch?v=OWHOkkD-gdU&t=7s
5. https://www.youtube.com/watch?v=AaLBwwoAaQY&t=261s
6. https://www.youtube.com/watch?v=wYCumfS8o_s
7. https://www.youtube.com/watch?v=Dpzp-mGzDIs&t=14s

MasterofCommerce(M.Com.)ThirdSemester
CourseCode:SCT 3.5 (A)
GST AND ALLIED TAXES
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Appraise the basic concepts of GST under CGST Act.
 Compute the assessable value of transactions related to goods and services for levy and determination of
duty.
 Determine Time, Place and Value of Supply under GST
 Compute the amount of CGST, SGST and IGST payable after considering the eligible input tax credit.
 Determine person’s liability to obtain registration under GST law.
Unit Description Hours
Introduction : Fundamentals of GST -Constitution [101st Amendment] Act, 2016,
Meaning of GST, Features of GST as introduced in India, Advantages of GST, One
1 Nation - One Tax, Model of GST in India, Goods and Services Tax Network 08
[GSTN], GST Council, Important Definitions under CGST Act. Relevant case
studies and articles.
Levy and Collection of GST: Introduction, Concept of Supply - Scope of Supply,
Composite and Mixed Supplies, Levy and Collection, Composition Levy Scheme,
Exemptions, Person Liable to pay GST, Supply of Goods or Services or both to or
2 14
by Special Economic Zone, Computation of Tax Liability and Payment of Tax.
Relevant case studies and articles.

Time, Place and Value of Supply under GST: Time of Supply, Place of Supply,
3
Value of Supply, Change in Rate of Tax in respect of Supply of Goods or Services- 10
Illustrative Problems. Relevant case studies and articles.

Input Tax Credit (ITC) System under GST: Introduction, Eligibility for taking
Input Tax Credit (ITC), Blocked Credits, Method of Reversal of Credits, Input Tax
4 Credit in Special Circumstances, and Input Tax Credit in respect of goods sent for 12
Job-work, Distribution of Credit by Input Service Distributor (ISD) -Illustrative
Problems. Relevant case studies and articles.
Registration under GST:Introduction, Persons not liable for Registration,
Compulsory Registration in Certain Cases, Procedure for Registration, Concept of
5 Distinct Person under GST, Deemed Registration, Cancellation of Registration, 16
Revocation of Registration, Tax Invoice, Credit and Debit Notes and Other
Documents under GST. Relevant case studies and articles.
RecommendedBooks

1. H.L. Bhatia, Public Finance, Vikas Publishing House.

2. Balachandran. V, Indirect Taxation, Sulthan Chand and Sons.
3. V.S. Datey, Indirect Tax- Law and Practice, Taxmann’s Publication.
4. V.S. Datey, GST- Ready Reckoner, Taxmann’s Publication.
5. Sathpal Puliana, M.A. Maniyar, Glimpse of Goods and Services Tax, Karnataka Law Journal
Publications, Bangalore.
6. Pullani and Maniyar, Goods and Services Tax, Karnataka Law Journal, Bangalore.
7. The Central Goods and Services Tax Act, 2017.
8. Central Goods and Services Tax (CGST) Rules, 2017.
9. ICAI Study Material.
Note: Latest edition of Reference books may be used.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

MasterofCommerce(M.Com.)Third Semester
CourseCode:SCT 3.5 (B)
SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes: Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Definetheconceptofinvestment;
 Differentiatebetweentheinvestorandthespeculator;
 Describetheprocessofinvestment;
 Analysethesecuritiesandportfolio;
 Constructportfoliobyusingdifferentmodelsand
 Evaluatetheperformanceofportfolio.
Unit Description Hours
1 Investments:Meaning,FinancialInvestmentandEconomicInvestment,AvenuesofFinan 12
cialInvestment,CharacteristicsofInvestment,TypesofInvestors–
IndividualInvestorsandInstitutionalInvestors,Speculators,SourcesofFinancialInformati
on, Investment Process, Concept of Return and Risk,Return – ExpectedReturn and
Holding Period Return, Elements ofRisk– Systematic Risk–
InterestRateRisk,MarketRiskandPurchasingPowerRisk,UnsystematicRisk–Business
Risk and Financing Risk, Measurement of Return and Risk – Total Risk
andSystematic Risk(NumericalProblems).
2 Analysis of Securities: Concept, Approaches to Security Analysis – 14
FundamentalAnalysis – Economic Analysis, Industry Analysis, Industry Life Cycle,
CompanyAnalysis-
ImportantRatiosforanalysisoffinancialstatements,andTechnicalAnalysis–
Concept,Charts–
LineChart,BarChart,PointandFigureChart,CandlestickCharts,BasicsofDowTheory,Sup
portandResistance,HeadandShoulders,MovingAverageAnalysis,MovingAverageConv
ergenceandDivergence, Relative Strength Index, Market Breadth Analysis; Difference
betweenFundamentalAnalysisandTechnicalAnalysis;EfficientMarketTheory:Rando
m
WalkTheory,theEfficientMarketHypothesis,FormsofMarketEfficiency,EMHVsFunda
mentalandTechnicalAnalysis.
3 PortfolioConstruction,AnalysisandSelection:Concept,NeedforCreationofPortfolio, 12
Measurement of Return and Risk of Portfolio, Importance of CorrelationCoefficient
of return of securities in reduction of risk, Portfolio of more than
twosecurities,HarryMarkowitz’sModernPortfolioTheoryandSharpe’sSingleIndex
Model.(AlltheModelsshallbesupportedbynumericalproblems).
4 AssetPricingTheoriesandPortfolioRevision:CapitalAssetPricingModel(CAPM)and 11
ArbitragePricingTheory(APT);Conceptofrevisionofportfolio,Reasonsforrevisionofport
folio,Strategiesforrevisionofportfolio,FormulaPlans
forRevisionofPortfolio.(Numericalproblems)
5 PerformanceEvaluationofPortfolio:NeedofPerformanceMeasurementand 11
Evaluation, Measurement of Performance of Portfolio – Absolute Measure andRisk-
adjusted Return Measure, Models for Performance Evaluation of Portfolio – Sharpe’s
Ratio, Treynor’s Ratio, Jensen Measure and Fama’s Net Selectivity Measure.
(Numerical problems)
RecommendedBooks
1. BodieZVI,KaneAlex,MarcusJAlanandMohantyPitabas.Investment.TataMcGraw-
HillPublishingCompanyLimited,NewDelhi.
2. CheneyJandEMuses.FundamentalsofInvestments.Paul,NewYork.
3. Clark,JamesFrancis.InvestmentAnalysisandManagement.McGrawHill.
4. CliffordPistolese.UsingTechnicalAnalysis–TheBasics.VisionBooks,NewDelhi
5. DaltonJohnM.HowtheStockMarketsWork.PHI,NewDelhi.
6. DonaldEFischerandRonaldJJordan.SecurityAnalysisandPortfolioManagement.Prentice-Hall

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

ofIndiaPrivateLimited,NewDelhi.
7. FabozziFrankJ.InvestmentManagement.PrenticeHall,InternationalEdition.
8. KevinS.PortfolioManagement.PHI,NewDelhi.
9. PunithavathyPandian.SecurityAnalysisandPortfolioManagement.VikasPublishingHousePrivateLimit
ed,NewDelhi.
10. PrasannaChandra.InvestmentAnalysisandPortfolioManagement.TataMcGraw-
HillPublishingCompanyLimited,NewDelhi.
11. RobertAStrong.PortfolioManagementHandbook.JaicoPublishingHouse,Mumbai.
12. SamirKBarua,RaghunathanVandJayanthRVarma.PortfolioManagement.TataMcGrawHillPublishing
CompanyLimited,NewDelhi
13. SharpeFWilliam,AlexanderJGordonandBaileyVJeffery.Investments.Prentice-
HallofIndiaPrivateLimited,NewDelhi.
14. SteveLumby.InvestmentAppraisalandFinancialDecisions.Chapman&Hall,London.

BusinessDailies,MagazinesandJournals
1. BusinessDailies(oneofthefollowingiscompulsoryforeverystudent)
a. TheHinduBusinessLine
b. TheEconomicTimes
c. TheFinancialTimes
d. TheBusinessStandard
2. BusinessMagazinesandJournalsforcontemporaryissuesinfinancialsector.

E-Resources
1. https://www.sebi.gov.in
2. https://www.nseindia.com
3. https://www.bseindia.com
4. https://www.moneycontrol.com
5. https://finance.yahoo.com
6. https://www.amfiindia.com
7. https://www.icai.org
1. https://www.icsi.edu

MasterofCommerce(M.Com.)ThirdSemester
CourseCode:OET 3.6 (A)
PERSONAL TAX PLANNING
ContinuousInternalAssessmentMarks:10 Semester-End ExaminationMarks:40
Course Credits TeachingWorkload TotalNo.ofTeachingHours

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

2 2 HoursperWeek 30
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Understand the basic provisions of Income Tax and Tax Planning.
 Know the relation between residential status and tax liability.
 Design the pay package with tax planning provisions.
 Determine the amount of TDS to be made on several kinds of incomes.
 Learn and apply the tax management aspects.
Unit Description Hours
Introduction - Basic Concepts, Tax Planning, Tax Avoidance, Tax Evasion, Scope
of Tax Planning, Need for Tax Planning, Limitations of Tax Planning.
1 Tax Planning and Residential Status: Introduction, Determination of Residential 9
status of an Individual and Tax Planning thereon.

Tax Planning in Relation to Salary Income: Introduction - Computation of income

under the head salary: Basic Pay, DA, Bonus, Commission. Allowances, Perquisites,
2 Retirement benefits like gratuity, leave encashment, Pension. Case studies based on 9
designing pay package.

Deduction of Tax at Source: Introduction, Deduction of Tax from Salary, Interest

on Securities, Dividends, Interest Other than Interest on Securities, Winnings of
Lottery or Crossword Puzzle, Winning from Horse Race, and Deductions from Other
3 Payments. Illustrative Problems. 12
Tax Management: Introduction. Difference between Tax Planning and Tax
Management, Advance Payment of Tax Assessment Procedure, Penalties and
Prosecutions, Appeals and revisions. Filing of Returns.
RecommendedBooks

1. J. Girish Ahuja and Ravi Gupta, Direct Taxes - Law and Practice, Bharat Law House Pvt. Ltd.,
New Delhi.
2. Lakhotia, Corporate Tax Planning and Management, Vision Publishers.
3. Lal B.B., Direct Taxes, Kalyani Publications.
4. Lal B.B., N. Vashisht, Direct Taxes, Pearson Education.
5. Manoharan T.N., and Hari G.R. Income-tax, VAT and Service Tax, Snow White Publication
Limited, Mumbai.
6. Mehrothra H.C. and S.P. Goyal, Direct Taxes, Sahitya Bhawan, Agra.
7. Vinod K. Singhania and Kapil Singhania, Direct Taxes Law and Practice, Tasmann
Publications (P) Ltd., New Delhi.

MasterofCommerce(M.Com.)ThirdSemester
CourseCode:OET 3.6 (B)
NEW VENTURE PLANNING
ContinuousInternalAssessmentMarks:10 Semester-End ExaminationMarks:40
Course Credits TeachingWorkload TotalNo.ofTeachingHours

Page 49 of 64
 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

2 2 HoursperWeek 30
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Review the entrepreneurships' role and their contribution to economic development.
 Analyse the startups opportunities in India.
 Appraise the financial requirements of startups.
 Demonstrate the preparation of business plan.
 Analyse the challenges involved in launching and managing the new venture.
Unit Description Hours
Introduction-Concept of entrepreneurship, entrepreneurs' role, task and personality,
entrepreneurial intention, entrepreneurial orientation. Understanding the
1 8
entrepreneurial perspective in individuals, developing creativity and understanding
innovation. Type and Importance of entrepreneurship.
Evaluating Entrepreneurial Options and Startups Opportunities: Introduction,
Understanding the idea and an opportunity. The opportunity creating shaping,
recognizing and seizing. Screening venture opportunities, gathering information and
analyzing. Evaluating venture opportunities and develop startups strategy. Feasibility
analysis and risk taking ability.
2 12
Understanding Startups Finances, Capital & Other Requirements: An overview of
startups, finance and sources of finance. Understanding the business model and
financial projections-how to forecast expenses and revenue. Gathering the resources,
developing entrepreneurial marketing and operational plan. Role of government
institutions.
Developing Team and Presenting Business Plant: Introduction The importance of
team, forming and building team. Examining sample business plans and writing
business plan. Understanding the investor's perspective and presenting the business
3 plan. Valuation of business plan and the elevator pitch. 10
Launching and Managing the New Venture: Introduction, Legal issue and other
formalities, Legal form of new venture. Entrepreneurial challenges as an individual and
as an entrepreneur. Skills of managing business risk enhancing success.
RecommendedBooks

1. Holt H. David (2005), Entrepreneurship New Venture Creation, Prentice-Hall.

2. Histrich D. Robert and Peters P. Michal Shepherd A Dean (2007).
3. Entrepreneurship, McGraw Hill 3. Kuratko E. Donald and Hornsby S. Jeffery (2009), New
Ventures Management, Entrepreneur Road Map, Pearson Education. ,
4. Kuratko E. Donald and Hornsby S. Jeffery (2009): New Ventures Management Entrepreneur
Road Map, and Pearson Education.
5. Stutely, R. (2002): The Definitive Business Plan. Fl. Prentice Hall 6. CRourke & James(2009):
Writing and presenting business plan. Cengage Learning
6. Stevenson, Hill, Grousebeck, H.L. Roberts, MJ, and Bhide. A. (2000), New Business Ventures
and the Entrepreneur,
7. McGraw, Hill Singapore. 8. Timmons A. Jelly and Jr. Stephen Spinell (2009) New Ventures
Creation;
8. Entrepreneurship for the 21st Century, McGraw Hill.

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M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

M.Com. Programme Structure (CBCS)

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

No of Duration Marks
Paper TitleofthePaper Hours/ of Semester
Credits week SEE InternalA EndExa Total
Code ssessment Marks
Theory/ m
Practic
al
IVSemester
HCT 4.1 Advanced Management Accounting 5 5 3 25 75 100
HCT 4.2 Operations Research for Corporate 25 75
5 5 3 100
Decisions
HCT 4.3 Entrepreneurial Ecosystem 25 75
5 5 3 100
SCT 4.5 Customer Duty: Law and Practice
(A)
5
SCT 4.5 Financial Derivatives 5 3 25 75 100
(B)
CDR 4.6 Project Report and Viva-voce 5 5 - 25 75 100
(Viva-voce) (Report)

Total 25 24 125 375 500

MasterofCommerce(M.Com.)FourthSemester
CourseCode:HCT 4.1
ADVANCED MANAGEMENT ACCOUNTING

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75

Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.
CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
• Evaluate the need of advanced management accounting.
• Demonstrate the role of backflush accounting in effective inventory management cost.
• Establish the thinking process to implement the Throughput accounting and Pareto Analysis in
modern businesses.
• Enhance the capabilities to prepare project reports on various key areas of the business.
• Evaluate importance of responsibility accounting in a business and financial modelling
techniques.
Unit Description Hours
Introduction to Advanced Management Accounting: Introduction – Meaning –
Definitions - Characteristics of Advanced Management Accounting –
Significance – Objectives - Steps to implement Advanced Management
1 10
Accounting - Role of Advanced management accounting in businesses -
Techniques of Advanced Management Accounting. Relevant case studies and
articles.
Backflush Accounting: Introduction – Concept – Meaning – Definitions -
Features of Backflush Accounting – Role – Functions - Importance of Backflush
2 Accounting - Merits and demerits and Application of Backflush accounting in 10
Just-In- Time technique- Practical problems. Relevant Case studies and articles.
Throughput Accounting and Pareto Analysis: Introduction- Meaning -
Definitions and basic concepts of Throughput accounting – Importance –
Characteristics - Mechanism of Throughput accounting -Traditional Product
Costing and Throughput accounting - Bottle neck and overhead attributes -
3 15
Throughput accounting ratio and its application in business key areas - Practical
Problems. Pareto Analysis- Concept, benefits, limitations of Pareto Analysis-
Practical problems. Relevant case studies and articles.

Budget and Budgetary Control: Introduction –Meaning - Definitions of budget -

budgeting and budgetary control - Forecast Vs Budget - Requirements of a sound
budget system - Benefits and limitation of budgeting - Budgeting process - Types
4 15
of budget - Traditional budget - Master budget - Rolling and Flexible budget.
Analysis of cost variances and Behavioural aspects of budgeting- Practical
problems. Relevant case studies and articles.
Responsibility Accounting & Financial Modelling Techniques:Introduction –
Meaning - Definitions of responsibility accounting – Significance - Steps in
implementation of responsibility accounting - Types of responsibility centres -
5 Cost centre - Revenue centre - Profit centre and Investment Centre - Link to 10
business, Practical Problems. Financial Modelling techniques - DuPont Analysis -
Cost Modelling and Three Statement analysis - Transfer Pricing. Relevant case
studies and articles.
RecommendedBooks

1. Ravi M. Kishore, (2012), Advanced Management Accounting, Taxmann’s Publications, 14th

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

edition.
2. M Y Khan, (2012), Management Accounting, Text, Problems and Cases, Tata McGraw Hill
Education Private Limited, 5th edition.
3. Ravi M. Kishore (2008), Cost Accounting and Financial Management, Taxmann Allied Services
Pvt. Ltd, 4th edition.
4. M Y Khan and P K Jain (2015), Financial Management, Text, Problems and Cases, McGraw Hill
Education (India) Pvt. Ltd, 7th edition.
5. P C Tulsian & Bharat Tulsian, (2015), Advanced Management Accounting: For CA Finals A Self
Study.
6. Ravi M. Kishore, Advanced Management Accounting, Taxmann’s Publications, 3rd edition.
7. Santosh Singhal, Accounting and Financial Analysis.
8. https://students.icai.org/?page_id=5433.
Note: Latest edition of Reference books may be used.

MasterofCommerce(M.Com.)SecondSemester
CourseCode:HCT 4.2
OPERATIONS RESEARCH FOR CORPORATE DECISIONS
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,ProblemSolvingetc.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Identify and apply appropriateORtechniquesindealingwithbusinessproblems;
 FormulateandsolveLinearProgrammingProblems;
 BuildandsolveTransportationandAssignment real life problems;
 ResolveMachineReplacement orientedproblems;
 Learnto designPERT networkand identifyCPMfor optimizing project time and cost in decisionmaking.

Unit Description Hours

1 OperationsResearchandLinearProgramming:Introduction,Development,NatureandD 12
efinitions,Characteristics,PhasesofORStudy,ModellinginOR,TechniquesofOR,ORinworl
dandIndianScenario.LinearProgramming:
assumptionsofLP,FormulationofLPProblemandGraphicalsolutionsforLPP.
2 SimplexSolutionsforLP:Introduction,Definitionsandnotations,Computational 12
ProcedureofSimplexMethod,Big-MMethod,Two-PhaseMethod,
Problemofdegeneracy,Methodtoresolvethedegeneracy.
3 Transportation and Assignment Models: Introduction, Mathematical 12
FormulationandTabularrepresentation,Methodsofobtaininginitialbasicfeasiblesolutions,
OptimumSolution,UnbalancedTransportationProblem.AssignmentModels-
Introduction,MathematicalFormulationofAssignmentmodel,Methodsofsolutions
toAssignmentmodel-HungarianApproach,UnbalancedAssignmentmodels.
4 ReplacementModels:MachinesReplacementModels,ReplacementofItems 10
Deteriorating with Time, without time; Individual Replacement,
GroupReplacement.
5 NetworkModels(PERTandCPM):Introduction,ApplicationofPERT/CPMTechniques,B 14
asicStepsinPERT/CPMTechniques,NetworkDiagramrepresentation-
Rulesforconstructingthenetworkdiagram,typesofActivities,Nodes/Events,ErrorsinPERTn
etwork.DeterminationofCriticalPath–
PERT,Estimatingactivitytimes,Projectdurationandcriticalpath,OptimizationofProject-
TimeandCost.

Recommended Books:
1. Anitha.H.S.OperationsResearch.ExcelBooks.NewDelhi.
2. KantiswaroopandManmohanGupta.OperationsResearch.SChand&Sons.
3. SharmaJK.MathematicalModelsinOperationsResearch.TataMcGrawHillPublishingCompanyLtd.
4. HarveyM.Wagner.PrinciplesofOperationsResearchwithApplicationstoManagementDecisions.
PrenticeHallofIndiaLtd.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

5. SharmaSD.OperationsResearch.KedarNathRamNath&Company.
6. TahaHA.OperationsResearch.PrenticeHallofIndia.
7. SharmaJK.QuantitativeTechniquesforManagerialDecisions.McMillanIndiaLtd.
8. KapoorVK.OperationResearchTechniqueforManagement.
9. GuptaRK.LinearProgramming.
10. GuptaMPandSharmaJK.LinearProgrammingforManagement.NationalPublishingHouse.
11. ShrinathLS.PrinciplesandApplications:PertandCPM.AffiliatedEastWestPressPvtLtd.

E-Resources
1. https://youtu.be/llqhvtxr9U4
2. https://youtu.be/WAeATBIhrL4
3. https://youtu.be/JqrNeIByABA
4. https://youtu.be/ItOuvM2KmD4
5. https://youtu.be/KVGEXbmvsfk
6. https://youtu.be/M8POtpPtQZc
7. https://youtu.be/zN4AE1YjE2I
8. https://youtu.be/u3s-e9aKcog
9. https://youtu.be/pnJUzNFn3CA
10. https://youtu.be/kUAWB-s7u0Q
11. https://youtu.be/uPfbNyAla6c
12. https://youtu.be/vv8Sk4zZ6Hw
13. https://onlinecourses.nptel.ac.in/noc22_mg30/preview

MasterofCommerce(M.Com.)FourthSemester
CourseCode:HCT 4.3
ENTREPRENEURIAL ECOSYSTEM
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Analyze the role of entrepreneurship towards economic development.
 Demonstrate the need of entrepreneurial competency and importance of EDPs.
 Examine the challenges of women and social entrepreneurship.
 Evaluate the steps involved in the formulation of business ideas.
 Communicate effectively the impact of institutional efforts towards entrepreneurship
development and Government Schemes for Startups.
Unit Description Hours
Introduction - Concept of Enterprise - Entrepreneurship Development – Evolution -
Theories of Entrepreneurship - Concept of Intrapreneurship – Employeeprenurship -
1 08
Role of Entrepreneurship in Economic Development - Factors affecting and
challenges of Entrepreneurs. Relevant case studies and articles.
Entrepreneurial Competency and Development: Introduction – Concept -
Developing Entrepreneurial competencies - Entrepreneurial culture- Entrepreneurial
Mobility – Factors - Types of Mobility - Concept of Entrepreneurial Motivation -
2 12
Theories of Motivation. Entrepreneurial Development Programmes (EDPs) – Need –
objectives – Phases -Target groups - Evaluation of EDPs. Relevant case studies and
articles.
Women and Social Entrepreneurship: Introduction – Concept - Features and
Challenges of women Entrepreneurship - Developing Women Entrepreneurship -
Concept of Social Entrepreneurship - Sustainability issues in Social
3 Entrepreneurship. Rural and Family Business Entrepreneurship - Entrepreneurial 10
failures - Entrepreneurial resurgence - Myths and Reasons of Entrepreneurial
failures - Essentials to Avoid Unsuccessful Entrepreneurship. Relevant case studies
and articles.
Business Ideas, Plan for Startups, and Projects Identification, Formulation
and Classification,: Introduction - Forms of Business Ownership - Environmental
Analysis - Identifying Problems and Opportunities - Business Plan - Idea Formulation –
Validation -Target Market - Assessment of Potential Markets - Business Model Canvas.
4 Project Management: Concept – Features - Classification issues - Projects identification 15
and Formulation - Project Design - Network Analysis- Project Evaluation –Appraisal -
Report Preparation -Feasibility Report, etc. Relevant case studies and articles.

Institutional Efforts to Entrepreneurship Development and Government

Schemes for Startups: Introduction - Role of Government in Promoting
Entrepreneurship - MSME Polices in India - Agencies for Policy Formulation and
Implementation: DIC, SISI, EDII, SIDBI, RUDSETI, MFI, SHGs, NIESBUD and
CEDOK. Financial Support System: Source – MUDRA - Financial Institutions etc.
5 15
Government Schemes: Venture Capital Schemes - Startup India - Single Point
Registration Scheme - Small Business Innovation Research Initiative - Pradhan
Mantri Mudra Yojana - New Generation Innovation and Entrepreneurship
Development Center - Self Employment Lending Scheme - Coir Vikas Yojana - PM
Kaushal Vikas Yojana - Government of Karnataka Patent Incentives - Marketing

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Assistance -Tax Incentives etc. Success Stories of Indian Startups. Relevant case
studies and articles.

RecommendedBooks

1. A. K. Rai Entrepreneurship Development, Vikas Publishing House.

2. David H, Holt, Entrepreneurship: - New Venture Creation, Pearson Publication.
3. Couger C, Creativity and Innovation, IPP.
4. S. S. Khanka, Entrepreneurship Development, Sultan Chand and Co Ltd, New Delhi.
5. Michael Schaper, Entrepreneurship and Small Business, Wiley India Pvt. Ltd, New Delhi.
6. R.V. Badi and N.V.Badi, Entrepreneurship, Vrinda Publication, 2nd Edition.

Note: Latest edition of Reference books may be used.

MasterofCommerce(M.Com.)FourthSemester
CourseCode:SCT 4.4 (A)
CUSTOMS DUTY: LAW AND PRACTICE
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Describe the system of taxation in India.
 Calculate and determine the duty liability under Customs Act.
 Compute the assessable value of Import and Export Transaction.
 Able to know the Import and Export Procedure under Customs Law.
 Evaluate the various rules and regulations applicable to baggage and other articles
Unit Description Hours
Introduction - Indian Tax System- Direct Tax and Indirect Taxes, merits and
demerits of direct and indirect taxes. Foreign Trade Policy (FTP) 2015-2020 -
1 Basic Concepts of Foreign Trade Policy (FTP) – Certain Definitions, objectives, 10
General Provisions Regarding Imports and Exports. Relevant case studies and
articles.
Customs Law: Introduction - Meaning, nature and scope of customs, some
important definitions-event in case of import duty and export duty, Territorial
waters, and Customs waters, Exclusive Economic Zone, Continental Shelf, Indian
Customs Water, Goods under Customs Act, Dutiable goods, Imported goods,
2 15
Export goods. Types of Duties: Basic customs duty, IGST, Protective duties,
Safeguard duty, Countervailing Duty on subsidized articles, Anti-dumping duty,
Exemption from Customs Duty-Computation of Customs Duty- Illustrative
Problems. Relevant case studies and articles.
Valuation under Customs: Introduction - Valuation of Imported Goods: -
Inclusions and Exclusions to customs value, Transaction Value- for same goods,
3 identical goods, similar goods; Methods of Valuation-Deductive Value, Computed 15
Value, Residual Method, Valuation for Exports; Computation of Assessable Value-
Illustrative Problems. Relevant Case Studies and articles.
Import & Export Procedures: Introduction - Import Procedure under customs
(including warehousing), Goods Cleared for Home Consumption. Imports by 100%
4 Export Oriented Units (EOU), Import/Procurement by SEZs Project Import, Export 10
Procedure under Customs, Deemed Export, Duty Drawback, Negative List of Duty
Drawback. Relevant Case Studies and articles.
Baggage & Postal Articles: Introduction: Baggage & Postal Articles, Rate of
5 customs duty on baggage, Exemption/restriction on baggage, Import of Samples, 10
Baggage Rules, 2016-Illustrative Problems. Relevant Case Studies and articles.
RecommendedBooks

1. H.L. Bhatia, Public Finance, Vikas Publishing House.

2. Balachandran. V, Indirect Taxation, Sulthan Chand and Sons.
3. V.S. Datey, Indirect Tax- Law and Practice, Taxmann’s Publication.
4. V.S. Datey, GST- Ready Reckoner, Taxmann’s Publication.
5. Sathpal Puliana, M.A. Maniyar, Glimpse of Goods and Services Tax, Karnataka Law Journal
Publications, Bangalore.
6. Pullani and Maniyar, Goods and Services Tax, Karnataka Law Journal, Bangalore.
7. The Central Goods and Services Tax Act, 2017.
8. Central Goods and Services Tax (CGST) Rules, 2017.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

9. ICAI Study Material.

10. Indian Baggage Rules, 2016.

Note: Latest edition of Reference books may be used.

MasterofCommerce(M.Com.)FourthSemester
CourseCode:SCT 4.4 (B)
FINANCIAL DERIVATIVES
ContinuousInternalAssessmentMarks:25 Semester-End ExaminationMarks:75
Course Credits TeachingWorkload TotalNo.ofTeachingHours
5 5 HoursperWeek 60
Pedagogy:ClassroomLectures,GroupDiscussion,Seminar,CaseStudies,FieldWorketc.

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

CourseOutcomes
Aftersuccessfulcompletionofthiscourse,thestudentswillbeableto:
 Definederivatives andstatetheroleofparticipantsinderivatives market.
 Traceoutevolution ofderivatives.
 Listoutpremierderivativeexchangesoperatingacrosstheworld.
 Describethefeaturesofdifferentderivativeinstruments.
 Describetradingmechanism.
 Applymodels forvaluation offutures andoptions.
 Devisetradingstrategies.
Unit Description Hours
Introduction:MeaningofDerivatives,reasonsforemergenceof derivatives,features of
derivatives, types of derivative instruments - an overview, participants inderivatives
1 10
market – hedgers, speculators, arbitrageurs and spreaders, functions
ofderivativesmarket,critiques againstderivatives.
Trading and Regulations: Trading mechanism, role of clearing corporation/house,
types of orders, risks in derivatives trading, World derivatives market – premier global
2 derivative exchanges, evolution of derivatives market in India, Futures and Options 14
Exchanges in India, regulations on derivatives in India, and recent trends in derivatives
market in India.
Forwards and Futures Contract: Forwards – meaning, characteristics, benefits and
shortcomings; Futures – meaning, features, advantages and demerits, distinction
3 between forwards and futures, types of futures, specifications of futures on Indian 12
markets, margin, types of margin, operation of margin account.
Pricing of Forwards and Futures: Valuation concepts – Annual Compounding,
multiple compounding, continuous compounding, conversion of annual/multiple
compounding rate to continuous compounding rate or vice-versa, discounting;
4 14
Valuation of forwards and futures – Carry Pricing Model, stock index futures,
valuation of stock index futures, hedging using futures contract and stock index futures
contract, adjusting the beta of portfolio using stock index futures.
Options Contracts: Meaning, types of option contract, characteristics of
optioncontracts,optionpremium,componentsofoptionpremium,determinants of option
premium, put-call parity, characteristics of optionvalues, option payoff, option
5 10
pricing, models of valuation of option-Binomial Option Pricing Model, Black and
Scholes Model, option tradingstrategieswithgraphicalpresentation–
coveredcallandput,bullspreads, bearspreads,butterflyspreads,straddle,strangle.
RecommendedBooks

1. JohnCHull.FundamentalsofFuturesandOptionsmarket.PearsonEducation,NewDelhi
2. N.D.VohraandB.R.Bagri.FuturesandOptions.TataMcGrawHill,NewDelhi.
3. RustagiRP.DerivativesandRiskManagement.TaxmannPublications,NewDelhi.
4. RobertWKolb.UnderstandingFuturesMarkets.PHI,NewDelhi
5. FranklinREdwards.FuturesandOptions.TataMcGrawHill,NewDelhi
6. HuntandKennedy.FinancialDerivatives.JohnWiley&Sons,UK
7. VKBhalla.FinancialDerivativesandRiskManagement.SChand,NewDelhi
8. Chance.IntroductiontoDerivativesandRiskmanagement.ThomsonLearning

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

9. DCPatwari. Optionsand FuturesinanIndianPerspective.JaicoPublishers

10. I.M.Pandey.Advanced FinancialManagement. VikasPublishingHouse,NewDelhi.
11. WilliamF.Sharpe,GordonJAlexanderandJefferyVBailey.Investments.PrenticeHall,New Delhi.
12. R.Mahajan.FuturesandOptions.VisionBooksPvtLtd,NewDelhi.
13. PrafullaKumarSwain.FundamentalsofDerivatives.HPH
14. BusinessDailies.

E-Resources:
1. BusinessNewsChannels
2. https://www.sebi.gov.in
3. https://www.investopedia.com/terms/d/derivative.asp
4. https://resource.cdn.icai.org/67846bos54415-cp8.pdf
5. https://www.sebi.gov.in/sebi_data/commondocs/jul-2021/Chapter%205%20-
%20Exchange%20Traded%20Derivatives_p.pdf
6. https://www.sebi.gov.in/legal/master-circulars/may-2022/master-circular-for-commodity-
derivatives-market_58937.html
7. https://www.sebi.gov.in/sebi_data/faqfiles/jan-2017/1485846339758.pdf
8. https://sbi.co.in/documents/2182813/4777162/Risk+Management%3B+A+Case+Study+on+De
rivative.pdf
1. https://www.imf.org/external/np/sta/fd/index.htm#:~:text=Financial%20derivatives%20a
re%20financial%20instruments,markets%20in%20their%20own%20right.

Question Paper Pattern for M.Com. CBCS Degree Examination

M.Com. I Semester (CBCS) Degree Examination,April-2024

COMMERCE
HC 1.1: FINANCIAL REPORTING –IND AS

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

Time: 3 Hours Max. Marks: 75

SECTION-A
1. Answer any TEN sub questions. Each sub-question carries 2 Marks.(10x2=20)
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
SECTION-B
Answer ANY FIVE questions. Each question carries 5 Marks. (5x5=25)
(In case of numerical problem papers examiner must ask 3 numerical problems)
2.
3.
4.
5.
6.
7.
SECTION-C
Answer any THREE questions. Each question carries 10 Marks. (3x10=30)
(In case of numerical problem papers examiner must ask 2 numerical problems)
8.
9.
10.
11.
12.
***

M.Com. II Semester (CBCS) Degree Examination, April-2024

COMMERCE
(Open Elective)
OEPT 2.1(A): NEW AGE LEADERSHIP
Time: 1 Hour Max. Marks: 40

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 M.Com. ProgrammeStructureandSyllabus(ChoiceBased CreditSystem)

SECTION-A
1. Answer any FIVE sub questions. Each sub-question carries 2 Marks. (5x2=10)
a. .
b.
c.
d.
e.
f.
g.

SECTION-B
Answer any TWO questions. Each question carries 5 Marks. (2x5=10)
2.
3.
4.

SECTION-C
Answer any TWO questions. Each question carries 10 Marks. (2x10=20)

5.
6.
7.

***

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