INTERNATIONAL COLLEGE FOR GIRLS SFS, GURUKUL MARG, MANSAROVAR, JAIPUR
Course of Study
for
M.Com.
(Accounting & Taxation/Business Studies/Financial Studies specialization)
(2009-10 & 2010-11)
I Semester Examination November 2009
II Semester Examination April 2010
III Semester Examination November 2010
IV Semester Examination April 2011
Syllabus applicable for the students seeking admission to the M.Com. degree
Course in the academic year 2009-10
M.Com. (Business Studies)
2009-10 & 2010-11
Course Structure
Session 2009-10
Semester-I (Common for all students)
Sr. Paper nomenclature Paper code
1. Taxation Law & Practice MCM-121
2. General Management-I MCM-122
3. Economic Analysis-I MCM-123
4. Research Methodology-I MCM-124
Semester-II (Common for all students)
Sr. Paper nomenclature Paper code
1. Management Accounting MCM-221
2. General Management-II MCM-222
3. Economic Analysis-II MCM-223
4. Research Methodology-II MCM-224
Session 2010-11
Semester-III
(Accounting & Taxation specialization)
Sr. Paper nomenclature Paper code
1. Corporate Accounting MCM-321 A
2. Indirect Tax Laws-I MCM-322 A
3. Operation Research & Quantitative Techniques MCM-323 A
4. Cost & Management Audit MCM-324 A
5. Dissertation (Synopsis preparation) MCM-325 A
(Business Studies specialization)
Sr. Paper nomenclature Paper code
1. Retail Management-I MCM-321 B
2. Organization behavior-I MCM-322 B
3. Business Environment-I MCM-323 B
4. Rural Marketing-I MCM-324 B
5. Dissertation (Synopsis preparation) MCM-325 B
(Financial Studies specialization)
Sr. Paper nomenclature Paper code
1. Indian Financial System-I MCM-321 F
2. Foreign Exchange Management-I MCM-322 F
3. Indian Economy-I MCM-323 F
4. Financial Market & Services-I MCM-324 F
5. Dissertation (Synopsis preparation) MCM-325 F
Semester-IV
(Accounting & Taxation specialization)
Sr. Paper nomenclature Paper code
1. Advanced Financial Accounting MCM-421 A
2. Indirect Tax Laws-II MCM-422 A
3. Tax Planning MCM-423 A
4. Cost Analysis & Control MCM-424 A
5. Dissertation (Thesis presentation) MCM-425 A
(Business Studies specialization)
Sr. Paper nomenclature Paper code
1. Retail Management-II MCM-421 B
2. Organization behavior-II MCM-422 B
3. Business Environment-II MCM-423 B
4. Rural Marketing-II MCM-424 B
5. Dissertation (Thesis presentation) MCM-425 B
(Financial Studies specialization)
Sr. Paper nomenclature Paper code
1. Indian Financial System-II MCM-421 F
2. Foreign Exchange Management-II MCM-422 F
3. Indian Economy-II MCM-423 F
4. Financial Market & Services-II MCM-424 F
5. Dissertation (Thesis presentation) MCM-425 F
Semester-I (2009-10)
Department of Accounting & Taxation
Course: M.Com (I Semester)
Paper-: Taxation Law & Practice
Code: (MCM-121)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week Objective-The Objective of this course is to gain knowledge of Wealth Tax and Corporate Tax and their
application
Credit-3
Unit Content No of
Lectures
I Wealth Tax Act and Rules: Definition of Wealth Tax, Charge and Scope
of Wealth Tax, Deemed Assets, Exempted Assets, Valuation of Assets as
per wealth tax act
09
II Computation of Net Wealth and Wealth Tax, Procedure of Assessment,
Liability for Assessment in special cases, Appeals, Revisions and
References, Payment , Recovery and Refund of Wealth Tax.
09
III Assessment of Companies- Detailed Study of Income Tax law and rules
with reference to assessment of companies. Computation of Tax Liability.
Assessment Procedure.
Assessment of Fringe Benefits
09
IV Assessment of Co-Operative Societies- Detailed Study of Income Tax law
and rules with reference to assessment of Co-Operative Societies.
Computation of Tax Liability. Assessment Procedure.
09
V Assessment of Non- Residents& Charitable Trust- Detailed Study of
Income Tax law and rules with reference to assessment of Non-Residents
and Charitable Trust. Computation of Tax Liability. Assessment Procedure.
09
Essential Readings: 1. Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta( Bharat Law House Pvt Ltd, New Delhi
2. Wealth Tax and Corporate Tax- Patel, Chouduhary, Sharma, Modi, Bardiya(Choudhary Praskashan)
3. Income Tax and Central Sales Tax- B.B Lal, N Vashisht (Peasosn Educatio)
Reference Books 1. Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
2. Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
3. Law and Practice of IncomeTax, Mr Dinkar Pagare, (M/S Sultan Chand& Sons)
4. Income Tax for Students-Sharad Bhargav, (Mashbara Industries)
5. Income Tax; Law and Accounts:- H.C Mehrotra(Sahitya Bhawan)
Note- The candidate shall be permitted to use battery operated pocket calculator that should not
have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Business Studies
Course: M.Com (Semester-I)
Paper- 2: General Management-I
Code: (MCM 122)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Unit Contents Lectures
I Management: Concept, Meaning, Nature, Scope, and
significance, Principles of Management, Management
Functions, Roles and Skills of a manager
09
II Development of Management Thought: (Brief study)
Management in ancient civilizations, Management during the
Medieval Period, Management during Industrial Revolution,
The Period of Systematic Development of Management
Schools of Management Thought
09
III Planning: Concept, Types and Process; Principles of
Planning, MBO
Decision Making: Types and process
09
IV Organizing: Concept, Types, Process and Principles, Various
forms of Organizational structures and their merits-demerits,
Formal and informal Organization, merits and demerits.
09
V Authority and Responsibility, Delegation of Authority, Span
of control, Centralization and Decentralization 09
Essential Reading: 1. Koontz and Wechrich H, Essentials of Management, Tata McGraw-Hill, New Delhi.
2. Stoner, Freeman, and Gilbert, Management, Prentice Hall of India, New Delhi.
Reference books: 1. Terry and Franklin, Principles of Management, Prentice Hall of India, New Delhi
2. Mathew, M. J., Business Management, Sheelsons, Jaipur
3. Sudha, G.S., Business Management, RBSA Publishers, Jaipur
Department of Financial Studies
Course : M.Com. (Prev.)- (I Semester)
Paper Title: Economic Analysis - I
Paper Code : MCM 123
Total Number of Lectures Allocated: 45
Credit :
Objective
The objective of this course is to acquaint the students with concepts and techniques used in
economic theory and to enable them to apply this knowledge in business decision-making.
Unit Contents Lectures
I
Micro Economics: Meaning and Definition, Types of Micro
Economic Analysis. Role of Micro and Macro Economic Analysis in
Formulation of Business Policy. Difference and Inter Dependence of
Micro and Macro Economics.
07
II
Indifference curve Approach: Meaning, Assumptions, Properties
of Indifference curves. Budget Line. Consumer Equilibrium- Price,
income and substitution effect. Giffen’s Paradox.
10
III
Cost Analysis: Real cost, Opportunity cost, Money cost, Explicit
and Implicit cost. Short run cost curves and Long run cost curves 10
IV
Law of Production- Meaning of Production, Law of Variable
Proportions, Returns to scale, Production and Equal product curves
(Isoquants) Least cost combination.
Revenue analysis: Concept and types
8
V
Market: Meaning, Characteristics of Market.
Price and Output determination under: Perfect Competition,
Monopoly, Discriminating Monopoly, Monopolistic Competition.
10
Essential Reading • Somdeo, Business Economics, RBD, Jaipur
• Mathur, N.D, Business Economics, Shivam Publication, Jaipur
• Baumol, W J. Economic Theory and Operations Analysis.3rd
ed,New Delhi, Prentice Hall 1996
References books: • Dwivedi D.N, Managerial Economics, Vikas Publications, Delhi
• Koutsoyiannis, Modern Economics, New York, Macmillan,1991
• Keat Paul G &K.Y.Young, Managerial Economics, Prentice Hall, New Jersey
Department of Accounting & Taxation
Course: M.Com (I Semester)
Paper-: Research Methodology-I
Code: (MCM-124)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective
To understand the types, tools and methods of research and develop the ability to construct data
gathering instruments appropriate to the research design
Unit Contents Lectures
I Research: Definition and concept of research,
objectives of research, importance of research.
Types of Research- Descriptive vs Analytical,
Applied vs Fundamental, Quantitative vs
Qualitative, Conceptual vs Empirical, Historical,
Longitudinal Research.Research Approaches,
Significance of Research.
09
II Research Design: Meaning, Need and
Characteristics of a good research design.
Identification of a Research problem. Selection of a
Research problem.
Hypothesis- Purpose, Characteristics, Types and
Criteria of Hypothesis.
09
III Data gathering instruments: Observation,
Interview, Questionnaires and Schedules, their
construction, Technique of data collection, Scrutiny
of data accuracy of measurements, testing of a
questionnaire.
Scaling Techniques: Purpose of scaling
techniques, Types of scales- Nominal, Ordinal,
Interval and Ratio scales.
09
IV Statistics- Meaning, Importance, Limitations,
Classifications and Tabulation of data, Variables-
Meaning and Concept, Types of Variables.
Frequency Distributions and Cumulative Frequency
Distribution,
Measure of Central Tendency- Mean, Median
and Mode, Geometric and Harmonic Mean their
Properties, Merits and Demerits.
Measure of Dispersion- Range, Quartile
Deviation, Mean Deviation and Standard
Deviation, Coefficient of Variation.
Skewness : (their absolute and relative measures)
09
V Correlation Analysis- Definition and Concept,
types and measures of studying Correlation (Karl
Pearson’s coefficient of correlation, its
09
assumptions, properties, merits and demerits,
Spearman’s Rank correlation & Con-Current
Deviation Method)
Regression Analysis- Definition, Concept, Uses
and Properties. Least Square Method, Regression
Coefficients, Fitting of Regression lines.
Essential Reading: 1. Badarkar, P.L. and Wilkinson T.S. (2000), Methodology and Techniques of Social Research, Himalaya
Publishing House, Mumbai
2. Kothari , C.R.( Second Edition), Research Methodology- Methods and Techniques, Wishwa Publication, New
Delhi.
Reference books: 1. Bhatnagar, G.L., Research Methods and Measurements in Behavioural and Social Sciences, Agri. Cole
Publishing Academy, New Delhi, 1990.
2. Dwivedi, R.S.(1997), Research Methods in Behavioural Sciences, Macmillan India, Delhi, 1997.
3. Agarwal, J.C., Educational Research- An Introduction, Arya Book Depot, New Delhi.
4. Best, J.W., Research in Education, Prentice Hall of India, New Delhi.
5. Chandra, S.S. and Sharma, R.K., Research in Education, Atlantis Publishers, New Delhi.
Semester-II (2009-10)
Department of Accounting & Taxation
Course: M.Com (II Semester)
Paper-: Management Accounting
Code: (MCM-221)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective-The objective of this course is to provide the students understanding of application of
accounting for managerial purpose
Unit Particulars No. of Periods
I Introduction: Meaning of Management Accounting,
Functions of Management Accounting, Difference between
cost accounting and management accounting.
Management of Working Capital: Concepts and
Significance, Factors affecting working capital
requirements, Ascertainment of working capital
requirements using Operating Cycle Method, Net Current
Assets or Forecasting Method, Projected Balance Sheet
Method, Salient features of Tandon Committee and Chore
Committee. Ratios relating to working capital. Case Study
of working capital requirement for various industries.
09
II Funds Flow Analysis :Introduction, Concept of Funds,
Need of Funds Flow Statement, Construction of Funds
Flow Statement
Cash Flow Analysis: Introduction, Concept of Cash, Use
of Cash Flow Analysis, Construction of Cash Flow
Statement
09
III Capital Budgeting : Meaning, Importance, Kinds of
Capital Budgeting Decision: Accept, Reject Decision,
Mutually Exclusive Project Decision,
Methods of Ranking Investment Proposals: Traditional
Techniques, Discounted Cash Flow Methods, Limitations
of Capital Budgeting
Cost of Capital: Definition and Meaning, Significance,
Classification, Historical Cost and Future Cost, Specific
Cost of Capital for various Sources of Finance: Cost of
Debt , Cost of Preference Capital, Cost of Equity Capital,
Cost of Retained Earnings, Weighted Average Cost of
Capital
09
IV Financial Statement Analysis and Tool Kit of the
Analyst:
Multi-Step, Horizontal, Vertical and Trend Analyses
and Analytical Balance Sheet: Introduction, Objectives
of Analysis, Multi -Step Income Statement, Horizontal
Analysis, Common Sized Analysis, Trend Analysis,
09
Analytical Balance Sheet
Ratio Analysis: Introduction, Ratio Analysis,
Classification of Ratios, Structure of Discussion of Ratios,
Liquidity Ratios, Solvency Ratios, Resources Efficiency or
Turnover Ratios, Profitability/ Profit Margin Ratios, Du
Point Analysis, Valuation or Capital Market Ratios
V Basic Cost Concept, Cost Sheet,
Cost Volume Profit Analysis: Break-Even Analysis,
Algebraic and Graphic Methods,
Standard Costing and Variance Analysis: Meaning of
Standard Cost and Standard Costing, Advantages,
Limitations and Applications, Variance Analysis- Material,
Labour, Overhead and Sales Variances.
Budgeting and Budgetary Control: Concept of Budget
and Budgetary Control objectives, merits, and limitations,
Functional Budgets, Fixed and Flexible Budgets, Zero
Base Budget.
09
Essential Readings 1. Mangement Accounting-Agrawal, Agrawal(Ramesh Book Depot)
2. Management Accounting-Khan and Jain(Tata Mc Graw Hill)
3. Management Accounting-M.R Agarwal(Malik and Company)
4. Management Accounting: S. K Singh( Sun India Publications)
Reference Books 1. Management Accounting-H.Chakraborty and S. Chakraborty(Oxford University Press)
2. Management Accounting and Financial Analysis-Dr S.N Maheshwari(S.Chand& Sons)
3. Management Accounting- N. Vinayakkam& IB Sinha (Himalaya Publishing House)
4. Advance Management Accounting-R.S Kaplan& A.A Atkinson (Prentice Hall India New Delhi)
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have
more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Business studies
Course: M.Com (Semester-II)
Paper- 2: General Management-II
Code: (MCM 222)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Unit Contents Lectures
I Staffing:
Manpower planning, Job analysis-job specification,
job description, Recruitment, Sources of
recruitment, Selection process, Training-objectives
& methods.
09
II Leadership: Functions, Qualities, Leader vs.
manager, Leadership theories- Trait theory,
Situational behavioral theories, Leadership styles
(Autocratic, Democratic, Laissez Faire)
09
III Motivation: Concept, Elementary study of
Motivation theories (Maslow’s-Need hierarchy,
McGregor-X-Y theory, Herzberg-Motivation-
Hygiene theory), Types of motivation, techniques,
essentials of a good motivation plan.
09
IV Coordination: Meaning, types, Principles,
Techniques
Communication: Meaning, Importance, Process,
types, barriers, essentials of effective
communication
09
V Controlling: Nature of control in organizations,
Types of control, Steps in the control process,
Controlling Techniques, Characteristics of Good
Control System, Problems and Limitations of
Control, MBE
09
Essential Reading: 1. Koontz and Wechrich H, Essentials of Management, Tata McGraw-Hill, New Delhi.
2. Stoner, Freeman, and Gilbert, Management, Prentice Hall of India, New Delhi.
Reference books:
1. Terry and Franklin, Principles of Management, Prentice Hall of India, New Delhi
2. Mathew, M. J., Business Management, Sheelsons, Jaipur
3. Sudha, G.S., Business Management, RBSA Publishers, Jaipur
Department of Financial Studies
Course : M.Com. (Prev.)- (II Semester)
Paper Title: Economic Analysis - II
Paper Code :MCM 223
Total Number of Lectures Allocated: 45
Credit :
Objective To explain the advanced concepts of Macroeconomics and various aspects of
consumption, investment function, multiplier concept and business cycle
Unit Contents Lectures
I
Macro Economics- Meaning, Definition, Nature, Scope, Importance
and Limitations and Types of Macro Economics-Macro Static,
Macro Dynamic and Comparative Static
07
II
Consumption function – Meaning, Properties of Technical
Attributes of Consumption functions, Significance of MPC,
Determination of consumption functions
10
III
Investment functions – Meaning of Capital and Investment, Types
of Investment, Determination of Investment function, Marginal
efficiency of Investment 10
IV
Concept of Multiplier – Working of Multiplier, Assumptions of
Multiplier, Leakages of Multiplier, Significance and Limitation of
Multiplier.
8
V
Business Cycles – Meaning and Nature, Phases of Business Cycle –
Recovery, Propriety, Recession, Depression
Theory of Trade Cycle – Schumpeter Theory and Keynesian
Theory, Criticism
10
Essential Reading 1. Macro Economic analysis - Edward Shapiro, Galgotia Publication, Delhi
2. Macro Economic theory - M.L. Seth, Laxmi Narayan Agarwal, Agra
3. Macro economic Theory – M.C. Vaish,Wishwa Prakashan, New Delhi
4. Macro Economic Theory, H.L.Ahuja, S.Chand & Sons Publication, Delhi
Department of Accounting and Taxation
Course: M.Com- (II Semester)
Paper-Research Methodology-II
Code: (MCM-224)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective
To understand the concept of measurement in empirical systems & its validity and reliability . To
use statistical techniques for analysis of research data. To realize the applications of Business
research.To understand the types, tools and methods of research and develop the ability to
analyze data gathered to draw precise and relevant conclusions and write it in the form of a
Research report.
Unit Contents Lectures
I Concept of Permutation and Combinations
Probability- Basic Concepts, Importance of Concept of
Probability, Theorem of
Probability (Additional Theorem and Multiplication
Theorem), Conditional
Probability, Bayes’ Theorem, Mathematical Expectation
Probability Distribution: Binomial, Poisson’s and
Normal.
09
II Sampling- Meaning of census and sample.
Characterstics of a good sample, Need for sample, Types
of samples based on Probability and Non-Probability
sampling.
Probability Sampling- Idea of Simple Random Sampling,
Stratified and Cluster sampling
Non- Probability Sampling- Purposive and Quota
sampling.
Sampling Distribution and Standard Error. Element
of Testing a Statistical Hypothesis- Formulation of the
problem, Types of Errors. Level of Significance, Test of
Significance for Large and Small samples.
09
III Chi-square test- Chi-square test for population variance.
Chi-Square Test ( as goodness of fit, independence of
attributes using 2x2 and rxc contingency tables).
Non-Parametric Test- Introduction, Advantages of non-
parametric test, The Sign Test, A Rank Sum Test- The
Mann-Whitney U test, The Kruskal Wallis Test or H
Test, The Runs Test for Randomness
09
IV Analysis of Variance- Application of F-test. One-way
and Two-way classification.
Interpolation and Extrapolation: Meaning and
Importance, Assumptions. Graphics Methods of Curve
Fitting, Algebraic, Binomial, Langrage, Newton’s
09
Method for advancing Difference, Newton’s Method of
Divided Difference.
V Time Series Analysis: Introduction, Utility of Time
Series Analysis, Components of Time Series Analysis,
Measurement of Trend:
Freehand or Graphic Method, Method of Semi Averages,
Methods of Moving Averages, Method of Least Square,
Shifting the Trend Origin,
Measurement of Seasonal Variations:
Method of Simple Average, Ratio to Trend, Ratio to
Moving Average Method, Link Relative Method
Research Report Writing:
Format of Research Report, Presentation, Footnote-
Endnote, Bibliography, References.
09
Essential Reading: 1. Simpson and Kafka: Basic Statistics, Oxford and IBH Publishers.
2. Badarkar, P.L. and Wilkinson T.S. (2000), Methodology and Techniques of Social Research,
Himalaya Publishing House, Mumbai
3. Business Statistics-Gupta, Goyal, Jain, Biyani, Gupta( Ajmera Book Company)
4. Kothari , C.R.( Second Edition), Research Methodology- Methods and Techniques, Wishwa Publication, New
Delhi.
5. Spiegel, Schiller and Srinivasan- Theory and Problems of Probability and Statistics-Tata Mc Graw Hill
Reference books: 1. Goon, Gupta and Das: Fundamentals of Statistics, Vol. I and II.
2. Snedecor and Cochran, Statistical Methods, Oxford and IBH Publishers.
3. Shukla,M.C. and Gulshan S.S., Statistics Theory and Practice, Sultan Chand and Sons, New Delhi.
4. Gupta, S.P., Statistical Methods, Sultan Chand and Sons, New Delhi.
5. Gupta, S.C. and Kapoor V.K., Fundamental of Mathematical Statistics, Sultan Chand and Sons, New Delhi
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12
digits, 6 functions and 2 memories and should be noiseless and cordless
Semester-III (2010-11)
Specialization subject
Accounting and Taxation
Department of Accounting & Taxation
Course: M.Com (III Semester)
Paper-: Corporate Accounting
Code: (MCM-321 A)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective- The objective this course is to gain expert knowledge of principle and procedure of corporate accounting
and their application in different practical situations.
Unir Content No of
Lecture
I Internal and External Reconstruction- Alteration of Share Capital,
Conversion of Fully Paid Shares into Stock and Stock into Shares,
Objectives of Capital Reduction, Procedure, Accounting Arrangement
09
II Amalgamation- Forms of Amalgamation, Motive for Amalgamation,
Calculation of Purchase Consideration,
Methods of Accounting for Amalgamation: Pooling of Interests Method,
Purchase Method
Distinction between Pooling of Interests Method and Purchase Method,
Accounting for Amalgamation (Including Inter Company Investments)
09
III Liquidation: Meaning of Liquidation, Winding up by Court, Voluntary
Winding Up, Preferential Payments, Preparation of Statement of Affair,
Deficiency/Surplus Account, Liquidator’s Final Statement of Account,
Receiver for Debenture Holder, B List of Contributories
Double Accounts System Including Electricity Supply Companies: Introduction, Double Account System, Final Account of Electricity Supply
Companies, Accounting for Replacement, Calculation of Disposal of
Surplus of Electricity Companies
09
IV Accounts of Insurance Companies: Meaning of Insurance, Financial Statement
of Insurance Companies, Accounts of Life Insurance Business, Accounts of
General Insurance Business
Banking Company Accounts: Meaning of Banking, Types of Banks,
Requirement as to strong financial management, Preparation and Presentation of
Financial Statements of Banks, Collection of Bills of Exchanges of Customers,
Discounting of Bills of Exchange of Customer, Rebate on Bills of Exchange
Discounted, Classification of Assets
09
V Accounting for Holding Companies-Consolidated Financial Statements
including inter company transactions and investments. 09
Essential Readings 1. Advance Accountancy- Jain, Khandelwal Pareek( Ajmera Book Company)
2. Modern Accountancy- A Mukharjee& M Hanif(Tata Mc Graw Hill)
3. Corporate Accounting-S.N Maheshwari and S.K Maheshwari(Vikash Publishing House Pvt Ltd)
Reference Books 1. Advanced Accounting-R.L Gupta, M Radhaswamy(S. Chand& Sons New Delhi)
2. Accounting Theory-L.S Porwal(Tata,Mc Graw Hill)
3. Advanced Accounts-Shukla, Grewal, Gupta(S.Chand)
4. Advanced Accountancy-S.N Maheshwari(Vikas Publishing House Pvt Ltd)
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12
digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Accounting & Taxation
Course: M.Com (III Semester)
Paper-: Indirect Tax Laws-I
Code: (MCM-322 A)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective-The objective of this course is to gain knowledge of the provisions of Central Excise
and Customs as mentioned below.
Unit Content No of
Lectures
I Central Excise Duty Introduction and Definitions
Classification of Goods and Valuation of Excisable Goods
10
II Computation of Central Excise Duty, Central Excise Duty and
Small Scale Industries, Central Excise Duty-Administration
and Appeal Procedure
12
III Customs Duty
Customs Act, 1962: Brief Introduction, Important Definitions,
Tax Liability and Valuation of Goods
08
IV Computation of Customs Duty 07
V Customs Duty Authorities and their powers, Penalty and
Prosecutions, Appeals and Revision, Procedure for Import and
Export
08
Essential Readings 1. Indirect Tax—Yogendra Bangar, Vandana Bangar(Aadhya Prakashan Pvt Ltd Jaipur) .
2. Indirect Taxes-Ajay Jain (Published byAVJ Institute and Distributed by Pooja Law House Delhi)
3. Indirect Taxes-Tamboli, Ranga, Sharma, Bangar, Kothari (Ajmera Book Co)
Reference Books 1. Indirect Taxes Law and Practice, V.S Datey,( Taxmann Publications, New Delhi)
2. Indirect Taxes Made Easy, Prof N.S Govindan, (C. Sitaraman& Co Pvt Ltd)
3. The Law of Central Excise (Vol I&II), V.J Taraporevala and S.N Parikh, (Orient Law House, New Delhi)
4. Customs Manual- R.K Jain(Centax Publications P. Ltd)
5. Guide to Central Excise and Modvat Procedures, Arvind P. Datar(Wadhwa& Co Nagpur)
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12
digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Accounting & Taxation
Course: M.Com (III Semester)
Paper-: Operation Research and Quantitative Techniques
Code: (MCM-323 A)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week Objective- The objective of this course is to acquaint the students with the use of operational
research &quantitative techniques in decision-making
Unit Content No of
Lectures
I Operational Research: Basic Concepts and Definitions
Linear Programming: Mathematical formulation of Linear Programming
problems and their solution using Graphic approach and Simplex method,
Duality Sensitivity analysis.
09
II Transportation: Solving the problem. Testing the optimality MODI method.
Cases of unbalanced problems, Degeneracy, Maximization objective, Multiple
solutions and Prohibited Routes
Assignment: Solving the problem. Cases of unbalanced problems, multiple
optimum solutions, maximization objective and unacceptable assignments
09
III Net Work Analysis(Pert/CPM): Introduction, Basic Concept, Drawing a net
work diagram, Concept of Critical Path, Probability Consideration under Pert,
Crashing a Net Work and determining project cost trade off, scheduling a
network with various constraints like manpower equipment etc.
09
IV Game Theory: Games of Pure strategy, Games of Mixed strategy, Law of
Dominance, Sub Game
Queuing Theory: Elements of Queuing theory, Single Channel Queuing
Problem.
09
V Decision Theory: Maximin, Minimax, and Maximax expected pay off and
regret, Expected value of Perfect Information, Decision Tree Analysis, Theory Simulation- Methodology and Application of Simulation technique. Solution of
elementary inventory and queuing problems by using Monte Karlo Simulation Model
09
Essential Readings 1. Operational Research-Mathur, Khandelwal Gupta,Gupta (Ajmera Book Company)
2. Operational Research-V.K Kapoor (Sultan Chand)
Reference Books
1. Operational Research-Prof N.P.Agarwal ( Ramesh Book Depot)
2. Qunatitative Techniques- C.R Kothari(Vikas Publishing House Pvt Ltd)
3. Vohra N.D, Quantitative Techniques in Management, (Tata McGraw Hill New Delhi )
4. Taha, Hamady A, Operational Research- An Introduction, Prentice Hall of India
5. Quantitative Methods- N.K Nag (Kalyani Publishers)
6. Qunatitative Techniques for Managerial Decsionos – U.K Srivastava, G.R Shenoy, S.C
Sharma(New Age International)
7. Operation Research: Anand Sharma( Himalaya Publishing House)
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have
more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Accounting & Taxation
Course: M.Com (III Semester)
Paper-: Cost and Management Audit
Code: (MCM-324 A)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week Objective-The Objective of this course is to gain knowledge of Cost and Management Audit procedures
and techniques and their application
Unit Content No of
Lectures
I Cost Audit: Meaning, Object, Advantage Cost Audit of Material, Labour
and Overhead. Appointment, Rights, Duties and Liabilities of Cost Auditor
under the companies Act 1956
09
II Relationship between statutory financial auditor, Cost Auditor and Internal
Auditor.
Professional ethics and misconduct, special penal provision for cost
Auditor.
09
III Preparation of the Cost Audit Programme: Evaluation of internal control
system including material inventory, capacity utilization, management
information system and internal audit.
Cost Audit Report. Audit and Investigation for specify purpose. Advance
Report writing with reference to specific situations and problems
09
IV Management Audit: Meaning, Nature, and Scope, Qualities of Management
Auditor, Concept of Efficiency Audit, Proprietary Audit and Operational
Audit
09
V Specific areas of Management Audit involving review of internal control,
review of purchasing control, review of selling and distribution policies and
programmes, review of manufacturing operations
09
Essential Readings 1. Auditing: Jain, Khandelwal(Shivam Publisher)
2. Students Guide to Auditing: Aruna Jha(Taxmann)
3. Auditing: Jain, Khandelwal, Pareek(Ramesh Book Depot)
4. Auditing Theory & Practice: A.K Singh ( Galgotia Publishing Company New Delhi)
Reference Books 1. Contemporary Auditing: Kamal Gupta(Tata Mc-Graw Hill)
2. Auditing: Principle and Practice, S.D Sharma(Taxmann)
3. Auditing Principles and Problems: T.R Sharma (Sahitya Bhawan Agra)
4. Practical Auditing: Spicer& Pegler
5. Fundamental of Auditing: Gupta & Arora(Tata Mc Graw Hill)
Department of Accounting & Taxation
Course: M.Com (III Semester)
Paper-: Dissertation
Code: (MCM-325 A)
Total Number of Lectures Allocated: 45
Students have to select a topic of dissertation in consultation with the respective Head of the
department, and prepare a synopsis. Evaluation will be done on the basis of the synopsis
submitted to the respective Head of the department along with a PowerPoint presentation by the
student.
Specialization subject
Business Studies
Department of Business Studies
Course: M.Com (Business Studies) – III Semester
Elective Paper- 1: Retail Management-I
(Elective Group: Business Studies specialization)
Code: (MCM-321 B)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective : The course aims at apprising the students with the functional aspect associated with the
management of retail operations. Unit Contents Lectures
I Introduction to retailing:
Concepts, meaning, importance
Types of retailers: Food retailers, General
merchandize retailers, Non-store retail formats,
Services retailing, Types of retail ownership
09
II Retail consumer behaviour:
Types of buying decisions, Retail buying process,
factors influencing buying behaviour, buying
motives
Market segmentation: Meaning, segmentation
criteria, pattern of segmentation.
09
III Retailing strategy:
Strategies to sustain competition, growth strategies,
Strategic retail planning process
Financial strategy, Strategic profit model
09
IV Retail locations:
Shopping centers, City & town locations, Location
and retail strategy.
Retail site selection: Demand analysis for a trade
area, factors affecting attractiveness of a site,
estimating demand for a new retail site
09
V Retail human resource management:
Retail organization structures, organization design
issues, recruitment and selection of store
employees, Induction, Training, Retail employee
motivation, Performance appraisal, Compensation
& reward, Shrinkage management.
09
Essential Reading: 1. Levy, Michael and Weitz, Barton A, Retailing Management, Tata McGraw-Hill Publishing Company Limited, New
Delhi, 2008, 5th ed.
2. Pradhan, Swapna, Retailing Management Text and Cases, Tata McGraw-Hill Publishing Company Limited, New
Delhi, 2008, 2nd
ed.
References: 1. Berman, Barry and Evans, Joel R., Retail Management- A strategic approach, Pearson Education.
2. Bajaj, Chetan et. al., Retail Management, Oxford University Press
3. Vedmani, Gibson G., Retail Management-Functional principles & practices, Jaico Publishing House.
Department of Business Studies
Course: M.Com (Business Studies) – III Semester
Elective Paper- 2: Organization Behavior-I
(Elective Group: Business Studies specialization)
Code: (MCM-322 B)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective The course aims at exposing the students to the individual and group behavior in corporate
enterprises, and help them understand the ways to manage these behavioral patterns and canalize
them towards the achievement of the common organizational goal.
Unit Contents Lectures
I Introduction to Organization behavior:
Concepts, meaning, importance, Types of
organizations, Hawthorne experiments, Challenges
and opportunities for Organization behavior.
09
II Individual behavior:
Biographical characteristics of an individual,
Personality: Meaning, Determinants, Personality trait.
Learning: Meaning, Theories of learning (Classical
conditioning, Operant conditioning, Social learning)
09
III Perception:
Meaning, Determinants of perception, Attribution
theory, Judgment shortcuts (Selective perception,
Halo effect, Contrast effect, Projection,
Stereotyping)
09
IV Decision making:
Meaning, Intuitive model, Optimizing model,
Alternative decision making model, Satisficing
model, Bounded rationality, Implicit favorite
model, Group decision making techniques
09
V Theories of motivation: Concept, Content & process theory,
McClelland’s theory of achievement & motivation, Equity
theory, Vroom’s expectancy theory, ERG theory, Porter &
Lawler model, William Ouchi’s Z theory
09
Essential Reading: 1. Robbins, Stephen P. and Sanghi, Seema, Organizational behavior, Pearson Education, Delhi, 2005.
2. Mehta, Anil and Chouhan, Bhumija, Organisational behaviour, Ramesh Book Depot, Jaipur, 2008-09, 1st ed.
3. Prasad, L. M., Organization behaviour, Sultan Chand & Sons, Delhi
References: 1. Drummond, Helga, Introduction to Organization behaviour, Oxford University Press, New York, 2000.
2. Luthans, Fred, Organizationnal behavior, McGraw-Hill Irwin, 2002, 9th ed.
3. Hersey, Paul, Blanchard, Kenneth H. and Johnson, Dewey E., Management of organizational behavior Leading human
resources, Pearson Education, Delhi, 2003, 8th ed.
4. Newstrom, John W. and Davis, Keith, Organizational behavior: Human behavior at work, McGraw-Hill-Irwin, June,
2002, 11th ed.
5. Rao, V.S.P. and Narayana, P.S., Organizational theory & behaviour, Konark Publishers Pvt. Ltd., Delhi.
Department of Business Studies
Course: M.Com (Business Studies) – III Semester
Elective Paper- 3: Business Environment-I
(Elective Group: Business Studies specialization)
Code: (MCM-323 B)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective Business organizations are influenced by the dynamic nature of the environmental forces surrounding it. The aim of
this paper is to help students identify the different environmental forces and their impact on the corporate
enterprises. Unit Contents Lectures
I Introduction to Business Environment:
Meaning, Components of business environment:
Micro, Macro, Internal and External environment
components
Business objectives: Economic, Social, Long term,
Short term objectives
09
II Economic Environment: Classification of global
economies, Economic indicators (GNP, GDP,
Income distribution, Inflation and Index, Interest
rates, Unemployment, FOREX reserves), Economic
Integration, Levels of Economic integration (FTA,
Customs Union, Common market, Economic
Union)
09
III Political Environment: Classification of political
systems, Political risks to business, factors
contributing to political risk, techniques of
management of political risk
09
IV Socio-cultural Environment:
Social class, characteristics, Family, Family life-cycle
Culture: Meaning, characteristics, Influence of culture on
purchase pattern, Influence of culture on communication
process, Managing cross-cultural differences
09
V Technological Environment: Meaning, Technology transfer,
Characteristics of new technologies, Impact of internet on
business.
09
Essential Reading: 1. Cherunilam, Francis, Business Environment Text & Cases, Himalaya Publishing House, Mumbai, 2008.
2. Global Business Environment, ICFAI Center for Management Research, Road # 3, Banjara Hills, Hyderabad.
References: 1. Paul, Justin, Business Environment Text and Cases, Tata McGraw-Hill Publishing Co. Ltd., New Delhi, 2
nd ed.
2. Aswathappa, K., Essentials of Business Environment, Himalaya Publishing House, Mumbai, 2009, 10th ed.
Department of Business Studies
Course: M.Com (Business Studies) – III Semester
Elective Paper- 4: Rural Marketing-I
(Elective Group: Business Studies specialization)
Code: (MCM-324 B)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Unit Contents Lectures
I Rural Economy - Rural - Urban disparities-policy
interventions required - Rural face to Reforms -
The Development exercises in the last few decades.
10
II Introduction to rural Marketing. Behavior of Rural
consumers. Economic, Social, Legal and Cultural
aspects of rural marketing.
09
III Rural Market Environment:
Population, occupational pattern, income
generation, location of rural population,
expenditure pattern, literacy level, land distribution,
land use pattern, irrigation, development
programmes, infrastructure facilities, rural retail
outlets, print media in rural areas.
10
IV Rural Market Segmentation: Concepts, meaning
and bases of market segmentation, multiattribute
segmentation, Thompson rural market Index and
selection of market.
06
V Rural consumer behavior:
Rural consumers, Profile, Buying decision process,
factors influencing buying behavior of rural
consumers, Buying motives
10
Essential reading: 1. Gopalaswamy, T.P., Rural Marketing-Environment, Problems and Strategies, Vikas Publishing House,
Mumbai, 2nd
ed.
2. Singh, Awadhesh Kumar and Pandey, Satya Prakash, Rural Marketing: Indian perspective, New Age
International, New Delhi, July, 2007, 1st ed.
3. Habeeb-ur-rahman, K.S., Rural Marketing in India, Himalaya PublishingHouse, Mumbai, 2008, 3rd
ed.
References:
1. Singh, Sukhpal, Rural Marketing management, Vikas Publishing House Pvt. Ltd., New Delhi, 2003.
2. Rajagopal, Understanding rural marketing, Daya Publishing House, Delhi.
Department of Business Studies
Course: M.Com (III Semester)
Paper-: Dissertation
Code: (MCM-325 B)
Total Number of Lectures Allocated: 45
Students have to select a topic of dissertation in consultation with the respective Head of the
department, and prepare a synopsis. Evaluation will done on the basis of the synopsis submitted
to the respective Head of the department along with a PowerPoint presentation by the student.
Specialization subject
Financial Studies
Department of Financial Studies
Course : M.Com. (Final)- (III Semester)
Paper Title: Indian Financial System - I
Paper Code :MCM 321 F
Total Number of Lectures Allocated: 45
Credit :
Objective To acquaint the students with the fundamental of Banking. And to enrich them with the
knowledge of structure and operations of Indian Financial System.
.Unit Contents Lectures
I
Indian Financial System- Meaning & Structure of Indian Financial
System, Recent developments in the Indian Financial System,
Financial Innovations.
07
II
Central Banks- Definition, Nature, Functions, Recent Trends in
Central Banking, Central Banking in U.K, America and India.
10
III
Commercial Banking:- Introduction, Growth, Present Structure of
Indian Banking System, Recommendation of Narasimham
Committee. 10
IV
Non Banking Finance Companies- Nature and significance,
Types, NBFC in India, Performance of NBFC in India.
Universal Banking:- Introduction, Features and future of Universal
Banking in India.
8
V
Relationship Banking:- Introduction, Features, Process of
Developing Relationship with Customers, Formulating Relationship
Banking Strategy.
10
Essential Reading • P.N. Varshney, Banking law and Practice, Sultan chand and Sons, Delhi
• B.S. Khubehandani, Practice and Law of Banking, MacMillian India Limited
• Jain, Khanna, Tiwari, “ Banking and Public Finance” V.K India Enterprises, New Delhi.
• Natarajan S, Parameshwaran R, “ Indian Banking” S.Chand & Company LTD, New
Delhi
• L.M.Srivastava and Divya Nigam- “ Management of Indian Financial Institutions”,
hihalaya Publishing House
• Davar S.R., Banking Law & Practice, Vikas Publishing House, Delhi
• Shrivastava P.K.,Banking Law & Practice, Himalaya Publishing House, Bombay
• Shrivastava R.S., Nigam Divya, Management of Indian Financial Institutions” Himalaya
Publishing House, New Delhi
• Tannan M.L.,Banking Law and Practice, Indian Law House, Delhi
• Bhole, L. M., Financial Markets and Institutions, Tata McGraw Hill, Delhi.
• Ghosh, D ., Banking Policy in India, Allied Publications, Delhi
Department of Financial Studies
Course : M.Com. (Final)- (III Semester)
Paper Title: Foreign Exchange management I
Paper Code :MCM 322 F
Total Number of Lectures Allocated: 45
Credit :
Objective
. To acquaint students with the theory of Foreign exchange market and transactions
Unit Contents Lectures
I
International Monetary System- Gold Standard, Gold Bullion
Standard, Bretton Woods System, Post Bretton Wood agreements.
07
II
Foreign Exchange Market- Meaning, Determination of Exchange
Rate, theories of Exchange Rate- PPP theory, Balance of Payment
theory. Types of Exchange Rate
10
III
Exchange Risk Management:- Introduction, Types of Risk, Risk in
Foreign Exchange, Recent trends of FEMA. 10
IV
International Financial Market- meaning, Instruments (Euro
Notes, Euro Commercial Papers, Medium of notes, Floating Rate
Notes Euro Bonds, GDRs, ADRs, Repo).
8
V IMF & World Bank-Objectives, Roles, Achievements, Recent
developments, Progress and Criticism 10
Essential Reading • Avadhani,V.A,” International Finance, Theory and Practice”, Himalaya Publishing Company, New
Delhi.
• S.K. Mathur, “ International Trade and Finance”, Shivam Book House, Jaipur.
• Cherunilam Francis “International Economics”, Tata McGraw-Hill Publishing Company Limited,
new Delhi
• Cherunilam Francis “International Business”, Tata McGraw-Hill Publishing Company Limited,
new Delhi
• Maurice, Levi, “ International Finance”, McGraw Hill, Int. Ed. New York.
Reference Books:
• Walter, Ingo: Handbook of International Business, John Wiley and Sons; New York.
• Wood, D. and J Byrne: International Business Finance, Macmillan, New York.
• Sodersten B, “International Economics”, Macmillan, London.
• Dominick, “ International Economics”, Macmillan Publication Company, New York.
• Mithari D. M. Introduction to International Economics (Latest)- Himalaya Publishing House, Mumbai
• Seth M.L.,” Money, Banking, international Trade and Public finance”, Lakshmi Narain Agarwal
Educational Publisher, Arga.
Department of Financial Studies
Course : M.Com. (Final)- (III Semester)
Paper Title: Indian Economy - I
Paper Code :MCM 323 F
Total Number of Lectures Allocated: 45
Credit :
Objective The paper aims to cover different spheres of Indian Economy so to make students
aware of achievements and problems of our economy
Unit Contents Lectures
I
India as a Developing economy- Meaning, features, Major issues
of development.
Human development in India – concept, National human
development report, Progress of human development in India.
07
II Infrastructure in the Indian Economy- Growth of Indian railways,
road transport , Water transport and Urban infrastructure. 10
III
Globalization , Privatization and Disinvestment- Meaning,
Objectives, Positive & Negative impacts
Population: Meaning, Causes of Population explosion in India,
Main Features of census 2001.
10
IV
Indian Agriculture- Features & Significance of Indian Agriculture,
Modernisation of Agriculture. Agriculture Price Policy – Role of
CACP
8
V
Rural Economy- Concept, Features of Rural Economy.
Rural Development -Economic, social & political Development.
Rural Indebtedness & Rural Credit- Causes & Extent of Rural
Indebtedness, Role of RBI in Rural Credit
10
Essential Reading • Swami &Gupta ,“Economic Environment in India” ,RBD,Jaipur
• Sundaram &Dutt, “Indian Economy” ,S Chand & Sons, New Delhi
Reference Books • Mathur, Mishra, Vyas – “Economic Environment in India”, RBSA Publication, Jaipur
• A N Agarwal , “Indian Economy”, New India International Ltd, Chennai
• Ishwar C. Dhingra- The Indian economy, Sultan Chand and sons
Department of Financial Studies
Course : M.Com. (Final)- (III Semester)
Paper Title: Financial Market and Services - I
Paper Code :MCM 324 F
Total Number of Lectures Allocated: 45
Credit :
Objective
. To provide an in-depth knowledge on operations of financial markets in India
Unit Contents Lectures
I
Financial Market: Concept, Classification- Money Market, Capital
Market, Mortgage Market, Long Term Loan Market, Short Term
Loan Market, Money Market vs. Capital Market.
07
II
Financial Services- Introduction, Scope, Causes of financial
Innovation, new financial services, Innovative financial Instruments,
challenges in the financial service sector.
10
III
Primary Market
Meaning, distinction and Relationship between New Issue Market
and Stock Exchange, Functions of Primary Market, Recent Trends. 10
IV
Secondary Market
Introduction, Services of Stock Exchange, listing of Securities,
Online Trading- concept, Features and Advantages, Recent
Development of Stock Exchange.
8
V SEBI: Objectives, functions, powers.
Guidelines for issue of shares, Recent reforms in SEBI 10
Books Recommended:
Essential Reading • Bhole. L.M. “Financial Markets and Institutions’ Tata Mc Graw Hill, New Delhi
• Gordan, Natrajan” Financial Markets & Management of Financial Services” Himalayan publication,
New delhi
• Vasant Desai, “Indian Financial System”, Himalayan Publication
References Books • Gold Smith.R.W. “Financial Institutions”
• Khan M.Y “Indian Financial Theory and Practice”, Vikas Publishing House.
Department of Financial Studies
Course: M.Com (III Semester)
Paper-: Dissertation
Code: (MCM-325 F)
Total Number of Lectures Allocated: 45
Students have to select a topic of dissertation in consultation with the respective Head of the
department, and prepare a synopsis. Evaluation will be done on the basis of the synopsis
submitted to the respective Head of the department along with a PowerPoint presentation by the
student.
Semester-IV (2010-11)
Specialization subject
Accounting & Taxation
Department of Accounting & Taxation
Course: M.Com (IV Semester)
Paper-: Advanced Financial Accounting
Code: (MCM-421 A)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week Objective- The objective this course is to gain expert knowledge of principle and procedure of
advance accounting and their application in different practical situations.
Unit Particulars No. of
Periods
I Departmental Accounts: Advantage of Departmental Accounting,
Allocation of Departmental Expenses, Distinction between
Departmental Accounts and Branch Accounts, Cost Based Transfer
Price, Market Based Transfer Price, Ascertainment of Departmental
Profit
Branch Accounts: -Difference between Branch and Departmental
Accounts,
Dependent Branches: Method of Accounting for Branch
Transactions
Debtors System, Stock and Debtors System, Final Account System
Independent Branches: Incorporation of Branch Assets and
Liabilities, Abridged Incorporation
Foreign Branches
09
II Accounting for Investment: Fixed Income Bearing Securities,
Variable Income Bearing Securities, Accounting Arrangement of
Fixed Income Bearing Security, Purchase/Sale of Investment on the
Date of Payment of Interest
Purchase/Sale of Investment before the Date of Payment of Interest
Adjustment for Equity Shares Investment Account
Insurance Claims-Claims under fire insurance policies, Claim for
Loss of Stock, Claim for Loss of Profit
09
III Value Added Accounting-Concept and Technique, Economic
Value Added, Market Value Added
Human Resources Accounting-Concept and Methods
Accounting for Price Level Changes: Meaning, Significance and
Limitation, Various approaches and methods of accounting under
changing price levels
09
IV Hire Purchase and Installment Sale Transaction: Nature of Hire
Purchase Agreement, Ascertainment of Total Cash Price,
Accounting Arrangement of Hire Purchase Transaction in the Books
of Hire Purchaser and Hire Vendor, Hire Purchase Agreement for
Goods of Small Value
Installment Payment System: Difference between Hire Purchase
System and Installment Payment System, Accounting Arrangement,
In the Books of Buyer and Seller
09
V Corporate Reporting and Information Disclosures: Concept of
adequate disclosures, Methods of Disclosures, Indian Company Law
and Disclosure Practice, Reporting for Investor and Employees.
Social Responsibility Accounts.
Accounting Standards- Accounting Standards and Guidance Notes
on Various Accounting Aspects issued by the ICAI and Advanced
Problems thereon
09
Essential Readings 1. Advance Accountancy: Jain, Khandelwal, Pareek
2. Advanced Accounts:R. L Gupta & R Radhaswamy( S.Chand& Sons)
3. Corporate Accounting-S.N Maheshwari and S.K Maheshwari(Vikash Publishing House Pvt Ltd)
Reference Books 1. Modern Accountancy- A Mukharjee& M Hanif (Tata Mc Graw Hill)
2. Accounting Theory-L.S Porwal(Tata,Mc Graw Hill)
3. Advanced Accounts-Shukla, Grewal, Gupta(S.Chand)
4. Advanced Accountancy-S.N Maheshwari(Vikas Publishing House Pvt Ltd)
Note- The candidate shall be permitted to use battery operated pocket calculator that should not
have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Accounting & Taxation
Course: M.Com (IV Semester)
Paper-: Indirect Tax Laws-II
Code: (MCM-422 A)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week Objective- The objective of this course is to gain knowledge of the provisions of Service Tax
and Value Added Tax as mentioned below.
Unit Content No of Lectures
I Service Tax
Concepts and general principles
Charge of service tax and taxable services
Valuation of Taxable Services
Payment of Service Tax and Filling of Returns
09
II Central Sales-Tax
Introduction and Definitions, Inter State Sales, Declared
Goods, Liability To Tax on Inter State Sales and Rates of
Tax
09
III Determination of Taxable Turnover and Computation of
Sales Tax, Registration of Dealers, Procedure of Assesment
and Collection of Tax, Penalties and Prosecution, Prescribed
Forms, Liability in Special Cases, Appeals
09
IV Rajasthan Value Added Tax
Introduction and Definitions, Incidence of Tax, Levy of Tax
and Exemption of Tax
09
V Determination of Taxable Turnover and Computation of Tax,
Registration of Dealers, Filing of Returns, Procedure of
Assesment, Tax Liability, Payment, Recovery and Refund of
Tax, Interest, Penalties, Prosecution and Composition,
Appeals, Revision and Settlement, Value Added Tax
Authorities and their Rights
09
Essential Readings 1. Indirect Tax—Yogendra Bangar, Vandana Bangar(Aadhya Prakashan Pvt Ltd)
2. Indirect Taxes-Ajay Jain (AVJ Institute)
3. Indirect Taxes-Tamboli, Ranga, Sharma, Bangar, Kothari (Ajmera Book Co)
Reference Books 1. Indirect Taxes Law and Practice, V.S Datey,( Taxmann Publications, New Delhi)
2. Indirect Taxes Made Easy, Prof N.S Govindan, C. Sitaraman& Co Pvt Ltd
3. The Law of Central Excise (Vol I&II), V.J Taraporevala and S.N Parikh, Orient Law House, New Delhi
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12
digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Accounting & Taxation
Course: M.Com (IV Semester)
Paper-: Tax Planning
Code: (MCM-423 A)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week Objective-The objective of this course is to familiarize the students with latest provisions of
Indian Tax Laws to derive maximum possible tax benefits admissible under the law.
Unit Content No of
Lectures
I Meaning of tax planning, tax avoidance and evasion of tax Object
of tax planning, concept of maximization of after-tax income,
concept of diversion of income and application of income.
09
II Recognized methods of tax planning: Legal diversion of income,
implications of the provisions of aggregation of income, getting
maximum advantage of tax incentive, tax holidays, allowable
deductions and reliefs, set off and carry forward of losses.
09
III Specific areas of tax planning: Tax Planning in respect of capital
gains, investment income and structure of salaries and perquisites
Planning of income tax of an individual through specific savings
and investments and effect of such planning on after tax income
09
IV Tax Planning through Hindu Undivided Family and creation of
trust. Tax implications in planning the legal status of business unit,
partnership firm, private limited company or public limited
company
09
V Tax considerations in specific decisions:
a. To own an asset or take on lease
b. To issue share or debentures
c. To employ or make partner
d. Export v/s Domestic sales
e. Repair of Replace
Problems arising from different concepts of income-legal, economic and
accounting
09
Essential Readings 1.How to save income tax by tax planning-R.N Lakhotia(Vision Books New Delhi)
2.Direct Tax Planning and Management- Vinod. K. Singhania(Taxmann’s
3.Tax Planning- N. K Sharma(Ramesh Book Depot)
Reference Books
1.Tax Management- R.N Lakhotia
2.Tax Planning via Status in Direct tax matters-Bhargava S.R ,& Jain N.L
3.Corporate Tax Planning-E.A Shrivastva
4.Law of Income Tax- A.C Sampath, Iyenger(Bharat Publishing House Allahabad)
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12
digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Accounting & Taxation
Course: M.Com (IV Semester)
Paper-: Cost Analysis & Control
Code: (MCM-424 A)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Unit Content No of
Lectures
I Organizations of the costing department and its integration with
other departments. Installation of costing system and modification
thereof. Management control and cost information system.
Performance reporting at various level of management. Process
costing emphasis on inter-process profit and equivalent production
09
II Standard Costing-Emphasis on Overhead Variances. Budgetary
Control, Zero-base Budgeting and Performance Budgeting 09
III Marginal Costing and Break-Even Analysis. Marginal Costing and
Managerial Decisions -Divisional Performance and Transfer
Pricing. Corporate View Point. Transfer Pricing Determination.
Transfer Pricing in International Business
09
IV Cost Control Accounts, Integral Accounts, Cost Reduction
Programme and Planning 09
V Pricing Decisions, Marketing and Distribution Decisions:
Differential Pricing Lowest Bid Tender Pricing. Treatment and
Control of Rejections, Defectives, Obsolescence, Wastage and
Spoilage.
Treatment of Research and Development costs
09
Essential Readings 1. Cost Accounting-Bhabhatosh Banerjee ( World Press P Ltd)
2. Cost Accounting and Cost Control-Oswal, Bidawat and Mangal ( Ramesh Book Depot)
Reference Books 1. Principles and Practice of Cost Accounting (N.K Prasad(Book Syndicate Pvt ltd)
2. Cost Accounting: A Managerial Emphasis-C.T Horn Green (Prentice Hall of India)
3. Cost Audit and Management Audit-J Tikhe(Baglore Chapter of Cost Accountants)
4. Cost Accountig Planning and Control-Mariz A and Usry, M.F
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than
12 digits, 6 functions and 2 memories and should be noiseless and cordless
Department of Accounting & Taxation
Course: M.Com (IV Semester)
Paper-: Dissertation
Code: (MCM-425 A)
Total Number of Lectures Allocated: 45
Students will have to conduct a thorough research study on the topic approved by respective
Head of the department, and prepare a dissertation thesis report. Student will be evaluated on the
basis of the dissertation report submitted by her for evaluation, along with a PowerPoint
presentation.
Specialization subject
Business Studies
Department of Business Studies
Course: M.Com (Business Studies) – IV Semester
Elective Paper- 1: Retail Management-II
(Elective Group: Business Studies specialization)
Code: (MCM-421 B)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective The course aims at apprising the students with the functional aspect associated with the
management of retail operations.
Unit Contents Lectures
I Merchandize planning:
Organization of buying process, category
management, Sales forecasting, Assortment
planning process
Retail merchandize purchase:
Branding strategies, Sourcing vendors, Negotiating
with vendors, Vendor relationships
09
II Retail merchandize pricing:
Pricing strategies, approaches for setting price,
price adjustments, Leader pricing, Price lining, Odd
pricing.
09
III Store layout & design:
Objectives, Types of store layouts, Space planning,
Merchandize presentation technique, Atmospherics
09
IV Retail customer service:
Customer service strategies, Service quality
appraisal, SERVQUAL GAPS model, Service
recovery
Customer relationship management:
Concepts, meaning, CRM process, Customer data
collection, customer targeting, Development of
CRM program.
09
V Retail Communication mix:
Building customer loyalty, Methods of
communicating with customers, Planning retail
communication process
09
Essential Reading: 1. Levy, Michael and Weitz, Barton A, Retailing Management, Tata McGraw-Hill Publishing Company Limited, New
Delhi, 2008, 5th ed.
2. Pradhan, Swapna, Retailing Management Text and Cases, Tata McGraw-Hill Publishing Company Limited, New
Delhi, 2008, 2nd
ed.
References:
1. Berman, Barry and Evans, Joel R., Retail Management- A strategic approach, Pearson Education.
2. Bajaj, Chetan et. al., Retail Management, Oxford University Press
3. Vedmani, Gibson G., Retail Management-Functional principles & practices, Jaico Publishing House.
Department of Business Studies
Course: M.Com (Business Studies) – IV Semester
Elective Paper- 2: Organization Behavior-II
(Elective Group: Business Studies specialization)
Code: (MCM-422 B)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective The course aims at exposing the students to the individual and group behavior in corporate enterprises, and help
them understand the ways to manage these behavioral patterns and canalize them towards the achievement of the
common organizational goal. Unit Contents Lectures
I Leadership:
Concepts, Theories of leadership (Michigan State
Studies, Leadership continuum, Managerial Grid,
Likert’s model, Fiedler’s contingency theory, Path
goal theory)
09
II Group behavior:
Concepts, meaning, Types of Groups, Rationale
behind formation of groups, Five stage model of
group formation, Group cohesiveness, Factors
affecting group cohesiveness
09
III Conflict management:
Meaning, types, process, Theories and causes of
conflict, Conflict stimulation and resolution
techniques
09
IV Stress management:
Meaning, Causes of stress (Individual, Group,
Organizational), Consequences of stress, Stress management
strategies (Individual, Organizational).
09
V Organization change:
Meaning, Types of change, Kurt Lewin’s model of change,
Resistance to change (Individual, Organizational), Techniques
to overcome resistance to change, ADKAR model of Change
management
09
Essential Reading: 1. Robbins, Stephen P. and Sanghi, Seema, Organizational behavior, Pearson Education, Delhi, 2005.
2. Mehta, Anil and Chouhan, Bhumija, Organisational behaviour, Ramesh Book Depot, Jaipur, 2008-09, 1st ed.
3. Prasad, L. M., Organization behaviour, Sultan Chand & Sons, Delhi
References: 1. Drummond, Helga, Introduction to Organization behaviour, Oxford University Press, New York, 2000.
2. Luthans, Fred, Organizationnal behavior, McGraw-Hill Irwin, 2002, 9th ed.
3. Hersey, Paul, Blanchard, Kenneth H. and Johnson, Dewey E., Management of organizational behavior Leading human
resources, Pearson Education, Delhi, 2003, 8th ed.
4. Newstrom, John W. and Davis, Keith, Organizational behavior: Human behavior at work, McGraw-Hill-Irwin, June,
2002, 11th ed.
5. Rao, V.S.P. and Narayana, P.S., Organizational theory & behaviour, Konark Publishers Pvt. Ltd., Delhi.
Department of Business Studies
Course: M.Com (Business Studies) – IV Semester
Elective Paper- 3: Business Environment-II
(Elective Group: Business Studies specialization)
Code: (MCM-423 B)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Objective Business organizations are influenced by the dynamic nature of the environmental forces surrounding it. The aim of this paper is
to help students identify the different environmental forces and their impact on the corporate enterprises.
Unit Contents Lectures
I Legal environment:
Purpose of regulation, Labour laws in India (Main Provisions &
benefits only)-
• The Trade Union Act, 1926
• The Industrial Disputes Act, 1947
• The Factories Act, 1948
• The Employee State Insurance Act
• The Workmen’s compensation Act, 1923
• The Payment of Bonus Act, 1965
• The Payment of Wages Act, 1936
• The Minimum Wages Act, 1948
• The Payment of Gratuity Act, 1972
• Employees Provident Fund & Misc. Provisions Act, 1952
09
II Regulatory environment: Tariffs, types of tariffs, Non-tariff
barriers, Anti-dumping laws, Foreign Investment regulations in
India, Litigation and dispute settlement, Cyber Laws in India,
INCO terms
09
III Demographic environment: Meaning, Influence of population size,
falling birth rate, changing age structure, migration and ethnicity
on global business.
09
IV Corporate Governance: Meaning, need, importance, pre-requisites.
Corporate Social responsibility: Classical and contemporary views,
business ethics, arguments for and against CSR, Social audit
09
V Liberalization, Privatization, Globalization (LPG): Concepts,
meaning, impact on Indian economy, merits & demerits, Stages of
globalization, Foreign market entry strategies.
Multi National Corporations: Meaning, organizational model,
merits & demerits, MNCs in India.
Global economic meltdown-Issues & challenges
09
Essential Reading: 1. Cherunilam, Francis, Business Environment Text & Cases, Himalaya Publishing House, Mumbai, 2008.
2. Global Business Environment, ICFAI Center for Management Research, Road # 3, Banjara Hills, Hyderabad.
References: 1. Paul, Justin, Business Environment Text and Cases, Tata McGraw-Hill Publishing Co. Ltd., New Delhi, 2
nd ed.
2. Aswathappa, K., Essentials of Business Environment, Himalaya Publishing House, Mumbai, 2009, 10th ed.
3. Bhagwati, Jagdish, In defense of globalization, Oxford University Press, United States of America, July, 2007.
4. Stiglitz, Joseph E., Globalization and its discontents, W.W. Norton, New York, London, 2002.
Department of Business Studies
Course: M.Com (Business Studies) – IV Semester
Elective Paper- 4: Rural Marketing-II (Elective Group: Business Studies specialization)
Code: (MCM-424 B)
Total Number of Lectures Allocated: 45
Time: 3 Lecture Hours/Week
Unit Contents Lectures
I Product Strategy - Product mix Decisions - Competitive
product strategies for rural markets, Product positioning,
Product differentiation, New Product development.
10
II Pricing strategy - pricing polices - innovative pricing methods
for rural markets - promotion strategy - appropriate media -
Designing right promotion mix - promotional campaigns.
10
III Distribution -' Logistics Management - Problems encountered -
selection of appropriate channels - New approaches to reach
out rural markets.
06
IV Rural Promotion: Traditional media, Modern media vehicles
available (Print, Electronic media, Outdoor media), media
effectiveness, rural audience profile, media preferences,
channels & programmes viewed, rural audience behaviour.
Rural communication: Challenges & strategies, Information &
communication technology in rural India.
10
V Problems in rural Marketing
Underdeveloped market, Future of rural marketing, lack of
physical communication facilities, media for rural
communication, Rural languages and Dialects with reference
to Rajasthan, low per capita income, product positioning,
hierarchy of markets, low level of literacy, seasonal demand.
09
Essential reading: 1. Gopalaswamy, T.P., Rural Marketing-Environment, Problems and Strategies, Vikas Publishing House,
Mumbai, 2nd
ed.
2. Singh, Awadhesh Kumar and Pandey, Satya Prakash, Rural Marketing: Indian perspective, New Age
International, New Delhi, July, 2007, 1st ed.
3. Habeeb-ur-rahman, K.S., Rural Marketing in India, Himalaya PublishingHouse, Mumbai, 2008, 3rd
ed.
References: 1. Singh, Sukhpal, Rural Marketing management, Vikas Publishing House Pvt. Ltd., New Delhi, 2003.
2. Rajagopal, Understanding rural marketing, Daya Publishing House, Delhi.
Department of Business Studies
Course: M.Com (IV Semester)
Paper-: Dissertation
Code: (MCM-425 B)
Total Number of Lectures Allocated: 45
Student will have to conduct a thorough research study on the topic approved by respective Head
of the department, and prepare a dissertation thesis report. Student will be evaluated on the basis
of the dissertation report submitted by her for evaluation, along with a PowerPoint presentation.
Specialization subject
Financial Studies
Department of Financial Studies
Course : M.Com. (Final)- (IV Semester)
Paper Title: Indian Financial System -II
Paper Code : MCM 421 F
Total Number of Lectures Allocated: 45
Credit :
Objective The students would be able to acquire knowledge related to functions associated with banking and
banking services and technology
Unit Contents Lectures
I
Financial Institutions in India- Genesis of Financial Institutions in
India. Mission and Objectives of Financial Institutions in India.
Performance, Provision of Assistance by Financial Institutions.
Strength and challenges.
07
II
Management of deposits- A Marketing Approach- Concept of Bank
Marketing. Formulating Marketing Strategies for a Commercial
Bank. Marketing Strategic Decisions. Implementing Marketing
Strategy.
10
III
Management of Loans in Commercial Banks- Characteristics of
commercial Banks Loans in India. Formulating Loan Policy in a
commercial Bank. Contents of Bank Loan policy. Organizing of
Bank Lending.
10
IV
Asset –Liability Management in commercial Banks- Concept,
Objectives, Functions and Process of ALM.. Management of Risk,
Utility of ALM for Commercial Banks.
8
V
Management of Non-Performing assets in commercial Banks-
NPAs in Indian Commercial Banks. Impact of Priority Sector
Advances on NPAs. Factors for the NPAs in Commercial Banks.
Steps taken by RBI for containing NPAs.
10
Books Recommended: Essential Readings:
• P.N. Varshney, Banking law and Practice, Sultan chand and Sons, Delhi
• B.S. Khubehandani, Practice and Law of Banking, MacMillian India Limited
• Jain, Khanna, Tiwari, “ Banking and Public Finance” V.K India Enterprises, New Delhi.
• Natarajan S, Parameshwaran R, “ Indian Banking” S.Chand & Company LTD, New Delhi
• L.M.Srivastava and Divya Nigam- “ Management of Indian Financial Institutions”, hihalaya
Publishing House
• Davar S.R., Banking Law & Practice, Vikas Publishing House, Delhi
• Shrivastava P.K.,Banking Law & Practice, Himalaya Publishing House, Bombay
• Shrivastava R.S., Nigam Divya, Management of Indian Financial Institutions” Himalaya
Publishing House, New Delhi
• Tannan M.L.,Banking Law and Practice, Indian Law House, Delhi
• Bhole, L. M., Financial Markets and Institutions, Tata McGraw Hill, Delhi.
• Ghosh, D ., Banking Policy in India, Allied Publications, Delhi
Reference Books: • Principles of Banking, Macmillan (India) Limited, New Delhi
• General Banking Management, Macmillan (Indian) Limited, New Delhi
• Banking and Finance, Jain Khanna Tiwari, VK India Enterprices, New Delhi
• Banking in India, Khan Masood Ahmed, Anmol publication, New Delhi
• Principles of Banking, macmillian (India) Limited, New Delhi
Department of Financial Studies
Course : M.Com. (Final)- (IV Semester)
Paper Title: Foreign Exchange Management - II
Paper Code :MCM 422 F
Total Number of Lectures Allocated: 45
Credit :
Objective To acquaint students with the role of international institutions and monetary system.
Unit Contents Lectures
I
International Trade- Concepts, Characteristics, Advantages and
Disadvantages of International Trade. Theories of IT- Absolute cost
advantage and comparative cost advantages and Heckscher-ohlin
theory
07
II
Foreign Exchange Market- Meaning, Functions, Dealing in
Foreign Exchange Market- Spot, Forward, Futures, Options and
Arbitrage
10
III
Balance of Payment- Concept, Components, Equilibrium in BOP,
Measures to correct disequilibrium, Recent trends. 10
IV IFC & IDA, ADB- Objectives, Roles, Functions and Achievements 8
V
United Nation Conference on Trade and Development
(UNCTAD)- Introduction, Organization, Membership, Function,
Principles and Achievement
WTO- Introduction, Objectives, Functions and India & WTO
10
Essential Reading • Avadhani,V.A,” International Finance, Theory and Practice”, Himalaya Publishing Company, New
Delhi.
• S.K. Mathur, “ International Trade and Finance”, Shivam Book House, Jaipur.
• Cherunilam Francis “International Economics”, Tata McGraw-Hill Publishing Company Limited, new
Delhi
• Cherunilam Francis “International Business”, Tata McGraw-Hill Publishing Company Limited, new
Delhi
• Maurice, Levi, “ International Finance”, McGraw Hill, Int. Ed. New York.
Reference Books: • Walter, Ingo: Handbook of International Business, John Wiley and Sons; New York.
• Wood, D. and J Byrne: International Business Finance, Macmillan, New York.
• Sodersten B, “International Economics”, Macmillan, London.
• Dominick, “ International Economics”, Macmillan Publication Company, New York.
• Mithari D. M. Introduction to International Economics (Latest)- Himalaya Publishing House, Mumbai
• Seth M.L.,” Money, Banking, international Trade and Public finance”, Lakshmi Narain Agarwal Educational Publisher
Department of Financial Studies
Course: M.Com. (Final)- (IV Semester)
Paper Title: Indian Economy -II
Paper Code: MCM 423 F
Total Number of Lectures Allocated: 45
Credit:
Objective To provide knowledge of rural economy and problems related to it. It covers various
aspects of rural development and co-operation
Unit Contents Lectures
I
Economic Planning: Meaning & Significance, Objectives,
Techniques, Progress During various Five Year Plans, Features of X
& XI Five Year Plan.
07
II
Industrial Policy:- Introduction, Recent Policy of India, Industrial
Licensing in India. Public Enterprises- Meaning, Growth
performance and Privatization of Public Enterprise.
10
III Public Finance: Meaning and Scope, Distinction between Private
and Public finance, Principles of Maximum Social Advantage. 10
IV
Public Expenditure: Meaning, Nature & Canons of Public
expenditure, Effects of Public Expenditure on economic
stabilization, production, distribution and economic growth.
Public Revenue: Meaning, Canons of taxation, Incidence and Effect
of Taxation and Classification of Taxes: Single vs. Multiple,
Proportional vs. Progressive, Direct and Indirect Tax
8
V
Federal Finance: Meaning of federal finance, Center- State financial
relations in India. Finance Commission-Recommendations of recent
Finance Commission Fiscal Policy of Government- Meaning and
Instruments of Fiscal Policy.
10
Essential Reading • Sundaram & Dutt, “Indian Economy”, S Chand & Sons ,New Delhi
• Gupta & swami, “Rural Development & Co-operation”, RBD publications, Jaipur-New Delhi
• H.L.Bhatia – Public Finance, Vikas Publishing House Pvt Ltd.,Delhi
• B.P.Tyagi – Public Finance, Jai Prakash Nath & Co., Meerut.
• Jain, Khanna and Tiwari, “Banking and Public Finance”, V.K.India Enterprises, New Delhi.
• Desai Vasant, “Study of Rural Economics” Himalaya Publication, New Delhi
• Agarwal. A.N, “Indian Economy”, New India International Ltd , Chennai
• Musgrave R.A. and Musgrave P.A. – Public Finance in Theory and Practice., Tata Mc graw Hill
• M.L.Seth, Money, Banking, International Finance and Public Finance, Educational Publication, Agra.
Department of Financial Studies
Course : M.Com. (Final)- (IV Semester)
Paper Title: Financial Market and Services II
Paper Code :MCM 424 F
Total Number of Lectures Allocated: 45
Credit :
Objective ; To acquaint students with the process of managing the Financial Services.
Unit Contents Lectures
I
International Markets:- Introduction, Types of instruments in
International Markets, India’s Preference in International Markets,
Concept of Euro-dollar market.
07
II
Factoring - Meaning, Functions, Types, Factoring in India.
Forfaiting - Meaning , Working, Benefits, Drawbacks and Factoring
in India.
10
III
Mutual Funds- Meaning, Types, importance, General Guide lines.
Securitisation of Debt- Meaning, Structure, Benefits, Securitisation
vs Factoring, Securitisation in India and Reasons for its unpopularity
in India.
10
IV
Venture capital- Meaning, Features & Methods.
Credit cards- meaning, Types, Parties, Procedure & Facilities,
Benefits & Demerits.
8
V Credit Rating – Meaning , Functions, origin and benefits. 10
Essential Reading
• Bhalla V.K.-“Financial Markets &Services” Anmol Publications, Delhi
• Srivastava R.M.-“Management of Indian Financial Institutions”Himalaya Publication, New Delhi
• Jain, Khanna, Tiwari, “ Banking and Public Finance” V.K India Enterprises, New Delhi.
• Natarajan S, Parameshwaran R, “ Indian Banking” S.Chand & Company LTD, New Delhi
• Investment Banking and Financial Services- The ICFAI University, Hydrabad.
• International Finance and Trade- The ICFAI University, Hydrabad
Reference Books :
• Khan M.Y. - “Indian Financial System” Vikas Publishing house, New Delhi
• Sinha, S.L.N., “Development Banking in India”, (Madras: Institute of Financial Management and
Research, 1976).
• Khan and Jain, “Financial Services,” 2nd ed. Tata McGraw Hill, 2004.
• P.N. Varshney, Banking law and Practice, Sultan chand and Sons, Delhi
• B.S. Khubehandani, Practice and Law of Banking, MacMillian India Limited
Department of Financial Studies
Course: M.Com (IV Semester)
Paper-: Dissertation
Code: (MCM-425 F)
Total Number of Lectures Allocated: 45
Student will have to conduct a thorough research study on the topic approved by respective Head
of the department, and prepare a dissertation thesis report. Student will be evaluated on the basis
of the dissertation report submitted by her for evaluation, along with a PowerPoint presentation.
***