m.com (commerce) 2015 2016 batch - stc.ac.instc.ac.in/syllabus/2015-2016/m.com.pdf · 2 z n5mcm1t42...

Syllabus for

M.Com (COMMERCE)

2015 – 2016 Batch

Knowledge Wisdom Compassion

SREE SARASWATHI THYAGARAJA COLLEGE

[Autonomous] NAAC Re-Accredited with 'A' Grade, ISO – 9001:2008 certified

Institution,

Affiliated to Bharathiar University, Coimbatore Approved by AICTE for MBA/MCA and by UGC for 2(f) & 12(B)

status Palani Road, Thippampatti, Pollachi - 642 107

PERSONAL MEMORANDA

1. Register Number :

2. Name :

3. Class :

4. Father’s Name and Occupation :

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PIN …………………………………….

6. Residential Phone No: STDCode………………………………

Phone No……………………………....

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7. Temporary Address :…………………………………………..

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9. Day Scholar / Hosteller :

10. Blood Group :

INDEX

Page No.

1. Scheme of Examinations & Syllabus

a. Scheme of Examinations 01-03

b. Semester-wise Syllabus 04-24

2. Autonomous Examination System and Regulations

a. Examination Regulations 25-33

b. Grievance Form 34

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1.Scheme of Examination and Syllabus

1

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)

THIPPAMPATTI, POLLACHI – 642 107

Scheme of Examinations and Syllabi for M.Com (CBCS)

With effect from 2015– 2016 Academic Year

Batch Code: N5 Medium of Instruction: English Program Code: MCM

S.No Spl Course Code Part Sem Course Name Hours Credits Int Ext Total

1 Z N5MCM1T41 III I Core 1-Economics for Decision Making 6 4 25 75 100

2 Z N5MCM1T42 III I Core 2-Marketing Management 6 4 25 75 100

3 Z N5MCM1T53 III I Core 3 -Strategic Management 5 4 25 75 100

4 Z N5MCM1P44 III I Core 4 –Computer Application Practical (TALLY) 6 3 40 60 100

5 A N5MCM1T55 III I Elective –I Financial Services 5 5 25 75 100

Library hour 2

6 Z N5MCM1T26 IV I Communication for Executives# 5# 2# 25 75 100

Total 30+5# 20+2# 500+100#

S.No Spl Course Code Sem Course Name Hours Credits Int Ext Total

7 Z N5MCM2T41 III II Core 5-Human Resource Management 6 4 25 75 100

8 Z N5MCM2T42 III II Core 6- Business Research Methods – 6 4 25 75 100

9 Z N5MCM2T53 III II Core 7-Advanced Corporate Accounting 6 5 25 75 100

10 Z N5MCM2T54 III II Core 8- Business Environment – 5 4 25 75 100

11 A N5MCM2T45 III II Elective - II International Financial Management 5 5 25 75 100

Library hour 2

12 Z

N5MCM2T26 IV II Quantitative Aptitude and Verbal Reasoning# 5# 2# 100 - 100

Total 30+5# 22+2# 500+100#

2


13 Z N5MCM3T41 III III Core 9- Operations Research 5 4 25 75 100

14 Z N5MCM3T42 III III Core 10- Financial Management 6 5 25 75 100

15 Z N5MCM3T43 III III Core 11-Security Analysis & Portfolio Management 6 4 25 75 100

16 Z N5MCM3T54 III III Core 12-Applied Direct Taxation 6 5 25 75 100

17 A N5MCM3T45 III III Elective – III Project Appraisal and Finance 5 5 25 75 100

Library hour 2

18 Z N5MCM3R56 IV III Internship Training # 0 2# - 100 100

19 Z N5MCM3T57 IV III Yoga for Modern Age# 3# 1# 50 - 50

Total 30+3# 23+3# 500+150#


20 Z N5MCM4T41 III IV Core 13-Applied Cost Accounting 5 4 25 75 100

21 Z N5MCM4T52 III IV Core 14-Financial Derivatives 5 4 25 75 100

22 Z N5MCM4T53 III IV Core 15-Internet and E-Commerce 5 4 25 75 100

23 Z N5MCM4T44 III IV Core 16-Accounting for Decision Making 5 4 25 75 100

24 A N5MCM4T45 III IV Elective – IV: Risk Management and Insurance 5 5 25 75 100

25 Z N5MCM4R46 III IV Core 17-Project and Viva-voce 3 4 40 60* 100

Library hour 2

26 Z N5MCM4T27 IV IV Professional Ethics # 3# 1# 50 - 50

Total 30+3# 25+1# 600+50#

Grand Total 90+8# 2100+400#

3

# These are the Extra Courses which are conducted during the special hour and the Extra Credits provided.

Internship training carries 100 Marks (80% for evaluation of report and 20% for Viva)

* Project carries 40 marks Internal (based on Ist, IInd and Final review) and 60 marks external (80% for evaluation and 20% for viva voce)

Classification of Total credits:90

Sl.No Number of Courses Total credits

1 Core 17 70

2 Elective 4 20

3 Extra credits 5 8

Expansions for the Titles

Spl : Z for compulsory one and A to X for alternatives (shall be indicated along with code connected by a hyphen mark)

Course Code : Code number for each of the course

Part : I to V for UG programs and Part III for PG programs

Sem : I to X for first semester to last semester (Six for UG programs and four/six/ten for PG programs)

CourseName : Title of the paper

Hours : Contact allocated for each course

Credits : Credit weightage allocated for each course ad total for each program

Int : Maximum internal marks allocated for each course

Ext : Maximum external marks allocated for each course

Total : Maximum total marks allocated for each course

4

SEMESTER-WISE SYLLABUS

SEMESTER: I

ECONOMICS FOR DECISION MAKING

Credits: 4 Course Code: N5MCM1T41

Hours per week: 6 Total Instructional Hours: 75

Objectives: On successful completion, the student should have understood various economic

strategies in Business Decision making.

Skill sets to be acquired: On successful completion of the course the students should have:

Understood the Economic principles and policies on managerial decision making

Learnt demand, supply, cost and profit concept and functions along with its applications

Unit-1 Hours: 15

Nature and scope of Managerial economics with other disciplines - Role and responsibilities of

Managerial Economist - Forms of ownership - Maximization objectives of business firm.

Self Study - Forms of ownership

Unit-2 Hours: 15

Utility and Analysis: Cardinal and ordinal approach - Law of Demand - Elasticity of demand -

application-demand distinctions - Methods of Demand forecasting - forecasting for industrial,

consumer goods.

Self Study - Demand distinctions

Unit-3 Hours: 15

Production and cost analysis: Production functions: Short run and long run production

functions - Cob-dugluss, CES production functions - Leontif function - Linear programming –

Iso -quant Input and output analysis - Short-run and long run cost & output relationship -

Technical progress - Break even analysis.

Self-Study - Break even analysis

Unit-4 Hours: 15

Product Pricing: Market Classification - Pricing and output decisions in Perfect competition –

Monopoly -Monopolistic competition – Oligopoly – Duopoly - international price

discrimination and dumping.

Self Study - Market Classification

Unit-5 Hours: 15

Monetary Policy – objectives – techniques - Fiscal Policy – objectives – instruments – Exim

Policy – structure – Recent Exim policy.

Self-Study – Recent Exim Policy

Text Books:

1. M.L. Jhingan and J.K. Stephen, Managerial Economics – Vrinda Publications (P) Ltd,Delhi.

Editions 2012.

2. P.L.Metha - Managerial Economics Analysis Problems and Cases– Sultan Chand & Sons

Publications, 16th edition -2010

Books for Reference:

1. G.S Gupta - Managerial Economics – Mc-Graw Hill Publications , edition 2– Reprint 2013

2. D.Gopala Krishnan - Managerial Economics – Himalaya Publications, Reprint 2007

5

SEMESTER: I

MARKETING MANAGEMENT



Objective: On successful completion of the course the students should have the thorough

knowledge in Marketing Management.

Skill sets to be acquired: On successful completion of the course the students should have

understood the attributes and knowledge requirements of marketing practices.

Unit: 1 Hours: 15

Marketing and Marketing Management- Definition and Meaning – Scope – Nature and

Importance – Problems – Functions - Difference between Sales Management and Marketing

management - Concept of Marketing Management – Marketing organization structure.

Self Study - Difference between Sales Management and Marketing management

Unit: 2 Hours: 15

Consumer behavior-Factors influencing buying behavior-Consumer buying decision process-

Consumer behavior theories - Economic theories, Psychological theories, Psycho-analytic

theories, Socio-cultural theories - marketing of consumer products: Classification -

Characteristic-Marketing mix of consumer products

Self Study - Consumer buying decision process

Unit: 3 Hours: 15

Marketing of Agricultural products –Characteristics -Kinds of markets -Marketing of industrial

products – classification - industrial buyer behavior - Marketing mix for industrial products-

Recent trends in marketing: Online marketing – Ambush marketing – Guerrila marketing –

Creative marketing – Referral marketing – Maxi marketing – rural marketing – celebrity

marketing – Green marketing – Telemarketing – Word of mouth marketing – SMS marketing

Self-Study Marketing of industrial products

Unit: 4 Hours: 15

Service Marketing: - Concept – Significance – Customer’s expectation in Service Marketing –

Managing demand and supply in service business- Service deliveries - Strategies of Services

Marketing – Designing Suitable Product and Price Mix – Designing Service Promotion and

Distribution Mix.

Self-Study – Designing Suitable Product and Price Mix

Unit: 5 Hours: 15

Marketing of Services – Entertainment Marketing – Education Marketing – Communication

Marketing – Banking services – Insurance services – Transport services – Tourism services –

Hotel services - Consultancy services – Hospital services.

Self-Study: Hospital services.

Text Books:

1. Dr.C.B.Gupta & Dr.N.Rajan Nair -Marketing Management - Sultan Chand&Sons, New

Delhi, 2013

2. S.M.Jha - Services Marketing -. Himalaya Publications, 7th revised edition 2011


1. Philip Kotler - Marketing Management, Prentice-Hall of India Pvt. Ltd., New Delhi, 2012

2. C.B.Memoria & Joshi - Marketing Management, Kitab Mahal, Allahabad, 7th Edition, 2005

3. Dr.S. Shajahan - Services Marketing -. Himalaya Publications, 1st edition 2001, reprint 2003

4. Debbraj Datta ,Mahua Datta – Marketing Management – Vrindha Publishing – Delhi

(2011)

6

SEMESTER: I

STRATEGIC MANAGEMENT

Credit: 4 Course Code: N5MCM1T53


Course objectives

To equip the students with the knowledge of making and implementing corporate

strategic decisions and also familarise those with the issues and practices involved.

Skill set to be acquired

On successful completion of the course, the students should understood the strategy

formulation, implementation, monitoring and evaluation and create decision ‐making abilities of

students in situation of uncertainty in a dynamic business environment.

UNIT I Hours: 12

Business Policy and Strategic Management: Meaning and Nature – Vision and Mission

and objectives of the Firm - Strategic Levels in the Firm - Strategic Planning Process

UNIT II Hours:12

Strategic Analyses: Porters approach - BCG approach - Experience Curve Analysis-

SWOT analysis - Value Chain Analysis - Core Competency

UNIT III Hours: 12

Strategic Formulation: Approaches - Developing Alternative - Diversification-

Integration – Retrenchment – Divestment – Merger - Takeover and Joint Strategy - Turnaround

UNIT IV Hours: 12

Strategic Implementation and Control: Meaning- Steps - Approaches – Issues towards

Implementation and Control

UNIT V Hours:12

Strategy Evaluation and Control: nature-types-approaches-characteristics-importance-

techniques

Text book

Strategic planning and Management, P.K.Ghosh, Sultan Chand & Sons, 10th edition, 2006


1. Business policy and Strategic Management, P.Subba Rao,Himalaya Publishing House,

(reprint 2003)

2. Strategic Management and business policy text and cases, Appa Rao, Parvathiswara Rao,

K.Sivaramakrishnan, excel books,2006.

3.John A Pearce II, Richard B. Robinson, Amita Mital, Strategic Management-

Formulation,Implementation and Control, Tata McGraw Hill, 12th Edition.

7

SEMESTER : I

COMPUTER APPLICATION PRACTICAL (TALLY)

CREDITS: 3 Course Code: N5MCM1P44


Objective: To enable the Students to Work in Tally

Tally:

1.Create vouchers

2.Preparation of trial balance and Final Account of a Company

3.Prepare an Inventory list

4.Maintain Bill wise Details

5.Foreign Gains/Loss

6.Cheque Printing

7.Ratio Analysis

8.Tax Calculation- VAT

9.Service Tax

10. TDS, Excise Tax

SEMESTER: I

ELECTIVE I -FINANCIAL SERVICES

CREDITS: 5 Course Code N5MCM1T55


Objective : To describe the growth and functioning of financial service industry in India.

Skill Sets to be acquired : On successful completion of the course the students are expected

to know about functioning of financial services.

UNIT I Hours: 12

Banking - Meaning and Definition - Role of Banks – Intermediaries - Payment systems -

Payment and Remittance - Cheque - Demand Drafts - Multi City Cheque – Electronic Fund

Transfer (EFT) – Real Time Gross Settlement (RTGS) – National Electronic Fund

transfer(NEFT) – Immediate payment services (IMPS) -Cheque Truncation System(CTS)

Self Study - Cheque & Demand Drafts

UNIT II Hours: 12

Financial services – Meaning – Types - Fund based and Fee based financial services - Non-

Banking Financial Companies – Functions. Prudential Norms for NBFCs – Financial inclusion-

Meaning – Objectives – Approaches – Financial inclusion in India.

UNIT III Hours: 12

Leasing - Types of Lease - Financial Evaluation of a Lease – Cross Border Leasing - Contents

of a lease agreement – Micro finance and Consumer durables finance.

Self-study: Consumer durables finance.

8

UNIT IV Hours: 12

Factoring – Meaning and Types – Bills Discounting - Credit rating – Rating Agencies -function

– Rating Methodology.

Self Study - Bills Discounting

UNIT V Hours: 12

Merchant Banking – activities in new issue market - Managing issue of shares and bonds –

Register transfer Agent(RTN) - Mutual Funds – Mechanism – Types of schemes– Mutual funds

industry in India – recent developments. Venture Capital – Features – Methods – Stages –

Criteria – Buyouts.

Self Study - Mutual Funds, Types of schemes

Text Books:

1.S.Gurusamy, Financial Services,Tata McGraw Hill Education Private Ltd, New Delhi, 2nd

Edition.2013

2. M.Y.Khan, Financial Services, 6th Edition, Tata McGraw Hill -2013


1.Gordon,E. Natrajan -Financial services, Himalaya Publishing House -2008

2.S. Natrajan S. Parameshwaran – Indian Banking, Chand & Co. 2007

SEMESTER: I

COMMUNICATION FOR EXECUTIVES



Objectives: To expose students in advance level courses in communicative skills.

Skill sets to be acquired:. On successful completion of the course, the students should have

acquired proficiency in communicative skills

Unit I Hours:12

Communications: Basic Concepts – Process – Kinds – Importance – Barriers

Unit II Hours: 12

Fundamentals of Speech - Basics of Grammar - Punctuation and Capitalization

Unit III Hours: 12

Letter Writing - Report Writing - Drafting e-mail - Description of datum - Resume

writing

Unit IV Hours:12

Body language - Audio Visual Aids for Communication - Mock Interview

Reviews of articles, editorials, films, stories, novels, products

Unit V Hours:12

Advertising and job description - Research papers and articles -

Reading comprehension - Group discussion.

Text Book:

1. Krishna Mohan & Meera Baneerji - Developing communication skills - Macmillan India

Limited.

9

SEMESTER: II

HUMAN RESOURCE MANAGEMENT

CREDITS: 4 Course Code N5MCM2T41


Objectives:

To understand Behaviour of personality and its influence on organization.,

To learn the modern trends, theories and concepts in human resource management.

Skill sets to be acquired: On successful completion of the course the students are expected to

have leadership skills.

Unit: 1 Hours: 15

Human Resource Management - Meaning – Nature – Functions – Evolution of HRM -

Objectives – Hawthrone studies -Human resource planning - Job analysis – Job description,

Specification, Design, Enlargement, Enrichment, Rotation

Self-Study: Job Analysis

Unit: 2 Hours: 15 Recruitment and Selection – Testing, Interview, Placement and induction – Employee training –

Promotion - Performance appraisal - Job evaluation– Job Satisfaction and Morale - Attrition

Self Study – Types of interview

Unit: 3 Hours: 15

Personality: Theories – Determinants – Perception – Learning: Process - Factors –Theories -

Motivation theories – Leadership theories

Self Study - Personality

Unit: 4 Hours: 15

Organization Conflict - Conflict in Organizational Behavior - Individual aspect of Conflict-

management of conflict - Group Dynamics.

Self Study - Individual aspect of Conflict

Unit: 5 Hours: 15

E HRM – e HR activities – e- recruitment –e- selection – e-performance management –

e-learning – e-compensation.

Self Study : e - learning

Text Books:

1. C.B.Memoria: Personal Management –Himalaya Publications, 27th edi, 2011

2. L.M.Prasadh: Organisation Behaviour – Sultan and Sons – 2013

3. K. Aswathappa: Human Resource Management – Mc Graw Hill Education Pvt ltd - 2013


1. Keith Darvis: Organisational Behaviour – 1st edition, Tata Mc-Graw Hill Publications

2. P.C.Tirupathi: S.Chand & Sons, Personal Management & Industrial Relations, 5th edition, 2006

3. Subba Rao. P : Personnel and Human Resource Management, Himalaya Publishing - 2008

10

SEMESTER: II

BUSINESS RESEARCH METHODS

CREDITS: 4 Course Code: N5MCM2T42


Objectives: On successful completion of the course the students should have the thorough

knowledge of research and its application.


acquire analytical and problem solving skills in a business / special environment.

Unit: 1 Hours: 15

Research Methodology – Introduction – Meaning, objectives, types – utility – limitations –

research process – criteria of good research – problems encountered by researcher.

Self Study - Problems encountered by researcher.

Unit: 2 Hours: 15

Research problem – Technique involved – Research design – Sampling – Methods of Data

collection – Hypothesis Development – Hypothesis testing

Self Study - Methods of Data collection

Unit: 3 Hours: 15

Processing and Analysis of Data – Classification and Tabulation – Report writing – Integral

parts of the reports – Computer applications in research.

Self Study - Report writing

Unit: 4 Hours: 15

Measures of Central Tendency – Mean, Median, Mode, Standard deviation - Correlation –

Simple, Partial and Multiple correlation – Regression: Simple – Partial - Multiple – OLS

ordinary least square methods.

Self Study - Mean, Median, Mode

Unit: 5 Hours: 15

Parametric and Non – Parametric Test:‘t’ test – ‘F’ test – Chi Square test – Mann Whitney test -

ANOVA

(Question paper: Covers 70%Theory and 30% Problem)

Text Books:

1. C.R. Kothari -Research Methodology Methods and techniques– New Age International

Publications., Reprint 2011

2. S.P. Gupta - Statistical Methods –– Sultan Chand & Sons Publications, 31st Edition 2014


1. Saravanavel - Research Methodology, Kitab Mahal Publications, 14th edition, 2011

2. Bill Tailor, Gautham Singha, Tapoz ghoshal – Research Methodology, PI Pvt ltd,-2006

11

SEMESTER II

ADVANCED CORPORATE ACCOUNTING



Objectives: On successful completion of the course the students should have the thorough

knowledge of corporate Accounting and its application.

Skill sets to be acquired: On successful completion of the course the students should comply

with the practice in the corporate world.

Unit: 1 Hours: 15

Accounting standards: meaning and scope – Accounting standard issued by ICAI (AS – 1, 2, 4

& 5, 6,(revised) 9, 10, 17, 20, 25, 28 & 29 – International Financial Reporting Standards(IFRS)-

Meaning- Objective-standard setting process-IFRS frame work-Financial statements

presentation-Disclosure requirement of IFRS.

Unit: 2 Hours: 15

Companies Accounts Schedule VI – Form of statement of Profit and Loss Account Part II –

Divisible Profits – Dividend – Provisions for taxation – Managerial Remuneration – Balance

Sheet Part I

Unit: 3 Hours: 15

Amalgamation – Absorption (AS 14) – External reconstruction

Unit: 4

Accounts of holding companies – intercompany transactions – Issue of Bonus shares –

Revaluation of fixed Assets, Debentures & preference shares of subsidiary company, Dividend.

Unit: 5 Hours: 15

Concept of Value Added – Value added ratios – Concept of Economic Value Added – Concept

of Market Value Added – Accounting for price level changes (Inflation accounting) and its

methods.

(Question paper covers: 70% problems 30% theory.)

Text Books:

1. R.L.Gupta, M. Radhaswamy: Advanced Accountancy Vol-II-Sultan Chand & Sons

Publishers, New Delhi – 16th Edition 2013.

2. S.P.Jain & K.L.Narang: Advanced Accountancy Vol - II – Kalyani Purblishers – 17th

revised edition, 2008

Books for reference:

1. Sukla.M.C, Grewal.T.S, Gupta.S.C. Advanced Accountancy Vol –II, Edition 2011, Sultan

Chand Publishers, New Delhi.

2. Maheswari.S.N and Maheswari .S.K, Advanced Accounting, 10th Edition 2011, Vikas

Publishing Pvt. Ltd, New Delhi.

12

SEMESTER: III

BUSINESS ENVIRONMENT



Objective: On Successful completion of this course the students should have understood the

Business strategies, needs and environmental changes in the global scenario.


acquire success skill in a modern business environment.

Unit-1: Hours: 12

Concept of Business Environment- Significance-Types of Environment-External and Internal –

Inter - Relationship between economic and non-economic environment-Impact of environment

on business and Strategic Decisions - Culture and business .

Self Study - Culture and business

Unit-2: Hours: 12

Industrial Policies and Regulations - New Industrial Policy – Public Private Partnership -

Privatization and Disinvestments -Ways of Privatization - Benefits and Arguments against

Privatization - Privatization in India.

Self Study - Privatization

Unit-3: Hours: 12

Technological Environment – Factors Governing Technological Environment – Intellectual

property rights – Political Environment – Functions of state – Classification – Constitutional

Environment – Legal Environment: Competition Act 2002 – Limited liability Partnership Act

2008.

Self-Study - Political Environment

Unit-4: Hours: 12

Social Responsibility of business – Models – Factors – Different sectors –- Corporate

Governance: Reasons for growing demand – Importance – Prerequisites – Regulatory and

voluntary actions - Globalisation - Meaning and Dimensions - Features of Current Globalisation

- Essential Conditions - Globalisation of Indian business.

Self-Study: Social Responsibility of Business

Unit-5: Hours: 12

Foreign Direct Investment – Concept – Advantages - Disadvantages and Determinants- India’s

policy towards FDI - Multinational Corporation – Meaning - Merits and Demerits - Control

over MNC’s-MNC in India – GATT – objectives – Uruguay round – GATS – TRIPS – TRIMS

– WTO – functions

Self Study - Multinational Corporation

Text Books:

1. Dr. C.B. Gupta “Business Environment”, Sultan Chand & Sons, New Delhi, 2007

2. Francis Cherunilam “Business Environment.” , Himalaya Publishing House, 2011


1. Aswathappa. K, “Essentials of Business Environment” , Millennium edition, 2006

Himalaya Publishing House.

13

2. Chidambaram.K & Alagappan.V, “Business Environment” , Vikas Publishing

House PVT Ltd, New Delhi, 2011.

Suresh Bedi, “Business Environment” , Excel Books, New Delhi, 2004.

SEMESTER: II

ELECTIVE II - INTERNATIONAL FINANCIAL MANAGEMENT



Objective: To provide a clear understanding of International Financial Management. To

emphasize on the International Monetary system. To provide knowledge on Foreign exchange

and its significance in a developing economy.


know about international monetary system.

UNIT I Hours: 12

International Financial Management - Nature and Scope - IFM and Domestic financial

management- Balance of payments – significance- preparation of BOP statement – Link

between BOP and the economy.

UNIT II Hours: 12

International Monetary System – Gold standard – IMF and World Bank Exchange Rate

mechanism – Purchasing power parity and Interest Rate parity theorems.

UNIT III Hours: 12

Foreign Exchange Market – Exchange rate-Factors influencing exchange rate- Exchange Rate

Quotations-Transactions – Currencies: Spot, Forward, Futures, Options and Swaps – Interbank

deals- Exchange arithmetic- Calculation of TT buying rate & TT selling rate- Spread, premium

and Discount.

UNIT IV Hours: 12

Foreign Exchange Exposure – managing transaction, translation and operating Exposure -

Techniques for covering the foreign exchange risk - Internal and external techniques of risk.

UNIT V Hours: 12

International financial market instruments – International Equities – IDR, ADR and GDR –

Foreign Bond and Euro-bond - Short-term and medium term instruments – External

Commercial Borrowings.

Text Books:

1. V.Sharan, International Financial Management, 4th edition, Prentice hall of India

2. G.Jeevanantham, Foreign Exchange and Risk Management, sultan chand &sons -2013


1. Levi, International Finance, McGraw Hill international series 4th edition- 2009

14

SEMESTER II

QUANTITATIVE APTITUDE AND VERBAL REASONING

Credits:2 Course Code: N5MCM2T26

Hours per week: 5 Total instructional Hours: 60

Course Objectives: To inculcate the managerial and problem solving skills among the

students.

Skill sets to be acquired: After the completion of the course the student will be able to develop

reasoning skills and face any competitive examinations with confidence.

UNIT I (12 Hours)

Averages

Problem on Numbers

Problems on Ages

Simple Interest

Compound Interest

UNIT II (12 Hours)

Profit and loss

Time and work

Time and Distance

Problems on trains

Data interpretation

UNIT III (12 Hours)

Analogy

Coding and Decoding

Blood Relations

UNIT IV (12 Hours)

Direction sense Test

Logical Venn diagram

Number of ranking and Time Sequence test

UNIT V (12 Hours)

Insert the missing character

Data sufficiency

Situation reaction Test

Series completion

TEXT BOOK:

“Quantitative Aptitude for Competitive Examinations”, Department of Mathematics, Sree

Saraswathi Thyagaraja College, Pollachi, 2015.

REFERENCE BOOKS:

1. Dr. R.S. Agarwal, Quantitative Aptitude for Competitive Exams-S.Chand and Company,

2012 Edition, New Delhi (for units I & II only).

2. Dr.R.S. Aggarwal, A Modern Approach to Verbal and Non-Verbal Reasoning-S.chand and

Company, 2011 Edition, New Delhi (For units III, IV, V).

3. Abijit Guha, Quantitative Aptitude for Competitive Exams -Tata McGrawHill 3rd Edition.

4. B.S. Sijwali, Reasoning Verbal and Non Verbal, Arihant Publications, 2007.

15

SEMESTER : III

OPERATIONS RESEARCH

Credits : 4 Course Code: N5MCM3T41


Objectives: To teach the students about the Industrial applications of Operations Research.

Skill sets to be acquired: After the completion of the course the students will be able to solve

problems on LPP models, Transportation model, Assignment model, Queuing model, PERT&

CPM Models and Game theory model.

UNIT I 12 Hours

Definition of OR - Characteristics of OR - Scope of OR - Uses and limitations of OR - Linear

Programming Problem: Introduction - Mathematical formulation of the problem -Graphical

method of solving LPP.

UNIT II 12 Hours

The Transportation problem: Introduction--finding initial basic feasible solution by NWCR,

VAM only- MODI’S method of finding optimal solution (Non-degenerate problems only). The

Assignment problem: Introduction - Hungarian Assignment method

UNIT III 12 Hours

Queuing Theory: Introduction - Queuing system - Characteristics of queuing system -Kendal’s

Notation - Classifications of queues - Problems in (M/M/1) : (/FIFO); (Derivations not

included)

UNIT IV 12 Hours

Game Theory: Introduction - Two person zero sum game - The Maximin - Minimax principle -

saddle point - problems - Pure and Mixed games - Solution of 2 x 2 rectangular games -

Graphical solution of (2 x n) and (m x 2) games.

UNIT V 12 Hours

Network scheduling by PERT & CPM - Introduction - Network and basic components -Rules of

network construction - Time calculation in networks - CPM, PERT calculations.

Note: Problems - 80%, Theory - 20% (Derivations may be omitted for all units).

Text Books:

1.Kanti swarup, P. K. Gupta, Man Mohan, Operations Research, S.chand & Sons Education

Publications, New Delhi, 2008.

2. Taha.A.Hamdy, Operation Research Introduction, 9th Edition 2013,Pearson Publishers,

New Delhi


1. Premkumar gupta, D.S.Hira, Operations Research, S.chand & Sons Education,2008.

2. Hamdy A. Taha, An Introduction to Operations Research-Pearson’s Education, 2007.

3. J.K. Sharma, Operations Research-Theory of application, Macmillan India Ltd, 2004.

16

SEMESTER : III

FINANCIAL MANAGEMENT



Objective: To equip the students with the knowledge of the financial management techniques

and methods of financial planning.


apply efficiently the financial management tools for effective financial decision making.

Unit: 1 Hours: 15

Financial Management - Nature & Scope – Profit Maximization - Wealth Maximization-

Functions Of Finance - Relationship between Risk & Return - Time Value of Money - Sources

of Finance – Long Term and Short Term Sources.

Self Study - Functions of finance

Unit: 2 Hours: 15

Cost of capital - Meaning & Importance - Calculation of Cost of Debt, Preference, Equity and

Retained earnings - Weighted Average Cost of Capital - Capital Budgeting – Traditional: Pay

Back – ARR – Discounted Cash flow Techniques: NPV – IRR – PI - Capital Rationing.

Self Study – Importance of cost of capital

Unit: 3 Hours: 15

Operating & Financial leverage - Measurement of leverage - Effect of Operating and Financial

Leverage on Profits - Capital Structure theories - Net income approach - Net Operating Income

Approach – Traditional Approach - MM theories - Determinants of Capital Structure

Self Study – Determinants of capital structure.

Unit: 4 Hours: 15

Dividend Theories and Policies - Issues in Dividend Decision, Walters’s models, MM

Hypothesis, Dividend & Uncertainty, Relevance of dividend, Dividend Policy – Forms: Bonus

Shares – Stock Dividend – Shares Buyback – Shares Split.

Self Study - Dividend policy

Unit: 5 Hours: 15

Working Capital Management – Meaning – Significance – Types –Estimation of working

capital requirements – Source of working capital - Management of cash, Inventory, Accounts

receivable – Working capital Finance – Zero Coupon Bonds – Commercial Papers.

Self Study - Source of working capital

(Question paper covers 40 % Theory and 60% problems)

Text Books:

1. Sharma K. Sasigupta Financial Management – Kalyani Publishers, 1st edition, 2005.

2. Khan & Jain-Financial Management -Tata McGraw Hill Publications, 6th edition, 2013.


1. I M Pandey – Financial Management – Vikas Publications, 10 th edition 2013.

2. Prasanna Chandra, Financial Management–Tata McGraw Hill Publications, 7th edition, 2013

17

SEMESTER: III

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT



Objectives: On successful completion of the course the students should have a thorough

understanding about capital market operations.


acquire diagnostic, analytical and decision making skills related to capital market operations.

Unit: 1 Hours: 12

Nature, meaning and scope of investment – importance of investment – factors influencing

investment–investment media–features of an investment programme–Investment process–

Difference between Investment, Speculation and Gambling.

Self Study - Investment Media

Unit: 2 Hours: 12

Stock exchange in India – meaning – functions – New issue market – BSE – NSE – SEBI and

its role, guidelines- listing, steps, legal provision – Non-listing – De-listing – Insider trading

Self-Study: SEBI and its Role

Unit: 3 Hours: 12

Capital market instruments – Equity market-debt market – Derivative markets – Exchange

traded funds - Internet stock trading – Features – IPO on internet – e- IPO – Account Supported

Blocked Amount (ASBA)

Unit: 4 Hours: 12

Fundamental analysis - Economic analysis - Industrial analysis – Company Analysis - Technical

analysis –Portfolio analysis & Management:-Scope–Markowitz Theory– Single Sharpe index

model – Efficient frontier – portfolio selection – portfolio performance evaluation: - Sharpe

measure – Treyners measure – Jenson’s index.

Self Study - Fundamental analysis

Unit: 5 Hours: 12

Portfolio Revision: Needs and problems – Methods of revisions – formula plan for revision –

Constant rupee value – Constant ratio & Variable ratio plans.

(Question paper: Covers 90% Theory and 10% problems (Problems from Unit 4 only)

Text Books:

1. Preethi Singh -Investment Management - Himalaya Publications, 14th revised edition, 2006

2. Punithavathi Pandiyan -Portfolio Management– Vikas Publications, 2nd Edition 2013.

Books for reference:

1. Kevin, Portfolio Management – Prentice Hall Publications, 14th edition, 2012.

2. Bhalla, Investment management – Sultan Chand & Sons Publications, 15th edition, 2009

18

SEMESTER: III

APPLIED DIRECT TAXATION



Objective: The course is designed to provide an understanding of direct tax laws including

rules pertaining there to and application of different situations.


acquire statement preparation and e-filing skills.

Unit: 1 Hours: 15

Salaries – Income from house property

Unit: 2 Hours: 15

Profits & gains of business or profession- capital gains

Unit: 3 Hours: 15

Income from other sources - Set off & carry forward of losses - Deduction U/S 80.

Unit: 4 Hours: 15

Computation of taxable income- Assessment of Individuals - Assessment of Companies –

Assessment of Firms

Unit: 5 Hours: 15

Transfer pricing law in India – Meaning - Arms length pricing : Definitions – computation of

Income from International transactions – report under 92E – Advance pricing agreement.

(Theory only) Income tax forms -15G, 15H, Form 16, e filing of return

Self-Study - Income tax forms -15G, 15H, Form 16, e filing of return

(Question paper: covers 40% Theory and 60% problems)

Text Book:

1.Gaur & Narang -Income tax – Kalyani Publications, New Delhi 41st revised edition 2013.


1. Dr.Bagawathi Prasad -Direct taxes, 23rd edition, 1996

2. Dr.Vinod Singhania -Direct tax, law & practice – Taxman Publications, 37th edition,

2007-2008

19

SEMESTER: III

ELECTIVE - III - PROJECT APPRAISAL AND FINANCE



Objective: To understand about project finance, financial projection, project planning and

project evaluation methods.


know about sources of project finance and evaluation of projects.

Unit I Hours:12

Project – concept – characteristics - Life Cycle Phases – Project Management - Concept – Tools

and techniques – Project identification and preparation – Strategic Planning Techniques – Tax

planning and tax incentives for project investment decisions.

Self Study : Tools and techniques of project management.

Unit II Hours: 12

Project appraisal – various aspects of project appraisal – Project cost estimation – Project

financing – Role of financial institutions in project financing – Evaluation of Project

Profitability - Appointment of project manager – Delegation – Project manager’s authority.

Self Study: Evaluation of Project Profitability.

Unit III Hours: 12

Project planning and scheduling – Resource allocation – Project cash flows – Basic principles of

cash flow estimation – Cash flows for a replacement of project – Biases in cash flow estimation

– Inflation and Project Investment – Rehabilitation of sick units.

Self study : Project cash flows.

Unit IV Hours:12 Project cost control – Direct cost and indirect cost – Time-Cost trade off – Project direction –

Project co-ordination and control – Pre requisites for successful implementation of Project –

Project evaluation – Objectives – Evaluation methods – Post project evaluation(Post Audit) –

Phases and types of post audit.

Self study: Project direction.

Unit V Hours: 12

Project Closeout and Termination – Types of Termination – Closeout Process – Effective way

of close outs – Early termination – Work break down for termination issues – Claims and

disputes – Preparing the final report – Model project report preparation.

Self Study: Model project report preparation.

Text Books:

1. K. Nagarajan , Project Management, New Age International, 2nd Edition 2004.

2. S.Choudhury , Project Management, Tata McGraw-Hill, Reprint 2007.

Reference Books:

1. Prof. Abdul Matheen, Projects Management, Lakshmi Publications (P) ltd, 2007.

2. P.C.K Rao, Project Management, Sultan Chand & Sons, New Delhi, 2006,

20

SEMESTER: III

YOGA FOR MODERN AGE


Hours per week: 3 Instructional Hours: 35

OBJECTIVES: Understanding the Law of Nature – Learning about Management Techniques and Exam

Preparation.

UNIT: 1 Simplified Physical Exercises of SKY System Hours: 7 Hrs Simplified Physical Exercises Kayakalpa – Managing infatuation – Practice.

UNIT: 2 Meditation Hours: 7 Hrs

Definition of Meditation – Mental Frequency – Types – General and Special meditations in

SKY – Importance – Practices – Eye brow centre meditation – Genetic centre meditation –

Clearence – Crown centre meditation.

UNIT: 3 Management of life Hours: 7 Hrs Concepts of Life – Problems faced by Individual – Difference between Ego and Personality –

Impact of Ego –Factors influencing Personality – Women empowerment - Individual difference

– Role of Hereditary, Environment.

UNIT: 4 Law of Nature Hours: 7 Hrs Cause and effect - Unity in diversity – Consciousness and living – Relation between body

and consciousness – Conciousness and Society – Concept of Action-Karmayoga – Role of

karma yoga for self management – Impact of Qualities – Supremacy of love and compassion.

UNIT: 5 Management Techniques Hours: 7 Hrs Hours:8 Hrs Hours: 8 Hrs Hours: 8 Hrs)

Stress Management – Emotional Management - Self Management – Conflict Management –

Peer Pressure Management – Self identity – Self Monitering – Self Evaluation – Self

Reinfocement – Group dynamics – Team Management.

Reference Books:

1. Simplified Physical Exercises – Thathuvagnani Vethathiri Maharishi

2. Karma yoga - Thathuvagnani Vethathiri Maharishi

3. Journey of Conciousness – Thathuvagnani Vethathiri Maharishi

4. Yoga for modern age – Thathuvagnani Vethathiri Maharishi

5. Unified force – Thathuvagnani Vethathiri Maharishi

6. The History of universe and living beings – Thathuvagnani Vethathiri Maharishi

7. Genetic centre – Thathuvagnani Vethathiri Maharishi

8. Psychology - Robrt A. Baron

21

SEMESTER: III

INTERNSHIP TRAINING

CREDITS: 2 Course Code: N5MCM3R57

GUIDELINES FOR THE INTERNSHIP PROGRAMME

For M.Com

Objective: To give optimum exposure on the practical side of Commerce and Industry.

1. Duration of the internship training is 30 days during the Summer Vacation which falls at

the end of the 2nd Semester.

2. The departments concerned will prepare on exhaustive panel of Institutions, Industries

and practitioners.

3. The individual student has to identify the institution / industry / practitioners of their

choice and inform the same to the HOD / Staff-in-charge.

4. The students hereafter will be called as Trainees should maintain a work diary in which

the daily work done should be entered and the same should be attested by the section in-

charge.

5. The departments should prepare an outline of the job to be done, sections in which they

have to be attached both in the office as well as in the field.

6. The trainees should strictly adhere to the rules and regulations and office timings of the

institutions to which they are attached.

7. The trainees have to obtain a certificate on successful completion of the internship from

the chief executive of the organization.

8. Monitoring and inspection by staff on a regular basis.

9. Schedule of visit to be made by the staff is to be prepared by the HOD / Staff-in-charge.

10. Report writing manual and format should be prepared by the respective departments.

11. All model forms are to be attached wherever it is necessary.

12. Report evaluation: External Viva-Voce examination will be conducted and the

maximum mark awarded is 100.

13. Report should be submitted in the 3rd Semester on or before 15th September.

14. Expected outcome of the internship training is given separately.

22

SEMESTER: IV

APPLIED COST ACCOUNTING



Objectives: To provide adequate knowledge on cost accounting practice.

Skills to be acquired: To equip the students for designing and implementing cost control and

cost reduction.

Unit – I: Hours:12

Cost Accounting – Meaning and definitions – Nature and significance - Installation of costing

system – Characteristics of ideal costing system – Methods of costing – Elements of costing –

Cost concept, fixed cost and variable costs – Preparation of cost sheet.

Self Study - Fixed cost and Variable cost

Unit – II: Hours:12

Material classification and coding of material - Fixation of maximum, minimum and reorder

level - Economic order quantity - Purchase procedure - Storage of materials - Issue of materials

- Inventory control – Techniques: ABC Analysis – JIT Analysis - Transfer price costing –

Balanced score card.

Self Study – Purchase procedure

Unit –III: Hours:12

Overheads: Meaning– Classification according to function—Variability and elements –

Absorption of overhead cost – Difference between cost allocation and apportionment and

reapportionment – Predetermined overhead recovery rates – Over absorption and Under

absorption – Meaning and causes –Accounting of under and over absorbed Overhead.

Self Study - Classification according to Function

Unit – IV: Hours:12

Activity Based costing – Meaning – objectives – Cost drive – Target costing – Kaizen costing –

Life cycle costing – Activity Based Management – Need cost Management(NCM)- Cost Audit

– Meaning – Advantages – Financial Audit and Cost Audit

Unit –V: Hours:12

Process costing – Features - Comparison between Job costing and Process costing – Process

Losses-Inter-Process Profits-Equivalent Production – Joint Products and By products –

Distinction between By Products, Main Products and Joint Products - Reconciliation of cost and

financial accounts.

Self-Study : Process costing Features

(Question paper: covers 40% Theory and 60% Problems)

Text Book:

1. S.P.Jain & Narang, Cost Accounting, 13th edition, Reprint 2013, Sultan Chand

Publications, New Delhi.


1. M.R. Agrawal, Cost Accounting, Garima Publications- Jaipur- 2010.

2. R.S.N. Pillai, Bagavathi, Cost Accountancy, 7th Edition-2010, Sultan Chand

Publications, New Delhi.

3. Jawaharlal, Seema Srivastava – Cost Accounting, Mc Grew Hill co 4th edition -2010

23

SEMESTER: IV

FINANCIAL DERIVATIVES


Hours per week: 5 Total instructional hours: 60

Objectives

The objective of this course is to explore the use of basic types of derivative instruments

and to make student efficient in the area of derivatives, giving them the knowledge of basics in

Derivates. Future Markets, Forward markets, Options and Swaps etc

Skill set to be acquired

On successful completion of the course the students should understood, Students are

developed competencies in pricing, hedging and trading strategies of financial derivatives.

UNIT I Hours : 12

Financial Derivative: Definition - Features – Types - Basic Financial Derivatives – Uses

- Critics. Financial derivatives in India- Need – Evolution – Benefits – Categories - Derivatives

at NSE and BSE

UNIT II Hours: 12

Future: Financial Future Contract - Types – Specification – Operators - Function and

Growth of Future Market - Clearing House - Margin: Types – Maintenance - Variation-Daily

Settlements - Determination of Future Price on Specific Assets.

UNIT III Hours: 12

Hedging – Concept - Short, Long and Cross Hedging - Hedging using Future – Short

Term Interest Rate Future: Meaning – Types - Underlying Markets – Structure - Treasury Bill

Future - Eurodollar Future.

UNIT IV Hours: 12

Forward Market - Forward Contract: Meaning – Feature - Distinction between Forward

and Future - Classification - Trading Mechanism - Determination of Forward Price.

UNIT V Hours:12

Option: Concept – Terminology – Types - Distinction between Options and Future

Contracts - Option Valuation - Option Position - Determinants of Option Pricing- Swap

Markets: Concepts and Nature – Evolution – Features - Major types of Swap.

Text books

Financial Derivatives-Theory, Concept and Problems – S.L.Gupta, PHL Learning

private Limited, New Delhi, 2010

Books for Reference

1. Introduction to futures and options markets - John C.Hull, Prentice Hall of India

Pvt.Ltd.,New Delhi,2004

2. Financial Derivatives-Bishnupriya mishra, Sathya swaroop debasish, Excel books, New

Delhi,2007

3. Fundamentals of Financial Derivatives , N.R.Parasuraman, Wiley India Pvt.Ltd.,2010

4. Financial futures and options , B.Brahmaiah and P.Subbarao,Himalaya publishing

house,1992

24

SEMESTER: IV

INTERNET AND E-COMMERCE



Objective: To provide an understanding of Internet and its applications in business and other

related activities.


acquire the basic skills in internet and e-commerce.

Unit –I Hours:12

History of Internet & www - Meaning of electronic commerce – Advantages and Disadvantages

– Internet, intranet and extranet – Technology of internet commerce.

Self Study - Intranet and extranet

Unit-II Hours:12

Electronic Data Interchange – Advantages - Electronic payment systems – Internet banking –

ATM – Mobile banking – e - stamping.

Self Study - ATM

Unit –III Hours:12

Internet frauds – Cyber security – Cyber Crimes - Cyber laws – e-governance

Unit –IV Hours:12

Issues relating to e-commerce – Technology, Legal and security issues – Wireless applications,

Broad band – Online transactions – use of mobile phones – SMS alerts

Self Study - Use of mobile phones – SMS alerts.

Unit – V Hours:12

Future of Internet and E-commerce – Hardware and Software Trends – Information and

Application trends.

Text Book:

1. Kalakota and Whinston, Frontiers of electronic commerce, Pearson Education Publications,

2011

2. Alexis Leon, Matthews Leon Internet in a nut shell

Books for References:

1. Designing system for internet commerce – G. Winfield Trees lawrence C.Stewart., 2006

2. E-commerce the cutting edge of business – Kamelesh K Balaji, Debjani nag. – Tata McGraw

Hall Publications, 2008

25

SEMESTER: IV

ACCOUNTING FOR DECISION MAKING



Objective: To develop the understanding of accounting tools and information and their uses in

Decision making.


acquire reasonable working knowledge.

UNIT I: Hours:12

Management Accounting Meaning and Definition -Need and importance- Interpretation and

criticism of financial statements-Trend percentages-Inter firm Comparison-Necessity and

limitations-Ratio Analysis-Meaning, advantages, limitations – Liquidity ratio - Solvency ratios

– Profitability ratios - Overall Performance ratios – Altman ‘Z’ Score Bankruptcy Model – Du

Pont Analysis.

Self Study - Advantages and Limitations

UNIT II: Hours:12

Cash flow statement (AS-3) - Sources – Utility of cash flow analysis – Limitations

UNIT III: Hours:12

Marginal costing - Fixed and Variable cost – contribution - Break even analysis - Profit Volume

Ratio - Limiting factor - Marginal costing and its applications.

UNIT IV: Hours:12

Budget and budgetary control: Meaning, Definition and scope - Types of budgets -Financial

budget –Cash Budget - Master budget- Flexible budget – Zero base Budgeting.

UNIT V Hours:12

Standards Costing - Meaning – Determinants – Variance Analysis – Direct Material cost

variance – Direct Labour cost variance – Overhead cost variance – Sales Variance.

(Question paper: Covers 40% Theory and 60% Problems)

Text Book:

1. R.K. Sharma & Sasi K. Gupta,Management Accounting, Kalyani Publishers Ltd,

Ludiana – 2013, 12th Revised Edition 2011 Reprinted 2013.


1. S.N. Maheswari: Principles of Management Accounting, Sultan Chand & Company ltd,

New Delhi – 2008

2. MY Khan and PK Jain, Management Accounting, Kalyani Publishers, Ludhiana - 2011

26

SEMESTER: IV

ELECTIVE – IV RISK MANAGEMENT AND INSURANCE


Hours per week: 5 Total Instructional Hours:60

Objectives: To provide students with insights of risk and its treatment, the principles of

decision making under uncertainty , and the methods of managing and protecting against risks

to firms and individuals

Skills set to be acquired:

The course explores the risk management issues facing firms and individuals, examining how to

protect the firm values and personal wealth. It covers the areas of general risk management

process, property and liability insurance, life and health insurance, annuities and employee

benefits.

UNIT I Hours: 12

Introduction to risk management: Concept of Risk – Risk Vs. Uncertainty– Types of Risks -

Classifying pure risks – Methods of handling pure risks – Risk management process – Risk

financing techniques – Risk management objectives – Risk Management Information Systems

(RMIS) – Risk Control

Self Study - Risk Management Process

UNIT II Hours: 12

Risk Management by Individuals: Factors affecting individual demands for insurance - Risk

Management by Corporations: Corporate Risk management process – Types of Risk managing

firms.

Self Study - Corporate Risk Management Process

UNIT III: Hours: 12

Growth & Development of Indian Insurance Industry - Regulations of Insurance Business and

the Emerging Scenario - Life Insurance: Features - Essentials - Contract - Kinds of Policies -

Premium determination - Life Policy Conditions and privileges

Self Study - Kinds of Policies

UNIT IV: Hours: 12

Fire Insurance: Contracts – Coverage – Policies for stocks – Rate Fixation – Settlement of

Claims. Marine Insurance: Contract – Types – Marine Cargo Losses and Frauds – Settlement of

claims.

Self Study - Marine Insurance: Types

UNIT V: Hours: 12

Miscellaneous Insurance: Motor Insurance – Employer’s Liability Insurance – Personal

Accident and sickness Insurance – Aviation Insurance – Burglary Insurance – Fidelity

Guarantee Insurance – Engineering Insurance – Cattle Insurance – Crop Insurance.

Self Study - Motor Insurance

Text Book:

1.P.K.GUPTA - Insurance and Risk Management, 1st edition, Himalaya Publishing House

2008.

2. P.Periyasamy – Principles of Insurance and Practice – Himalaya Publications PVT Ltd,

Edition – 2011.


1. P.K.GUPTA - Fundamentals of Insurance, 1st edition, Himalaya Publishing

House.2008.

2. C.Gopala Krishnan - Insurance Principles & Practice, Sterling Publishers Pvt. Ltd.,New

Delhi.

3. K.S. N.Murthy and K.V.S. Sarma - Modern Law of Insurance In India, N.M.Tripathi Pvt.

Ltd., Bombay.

27

SEMESTER – IV

PROJECT AND VIVA-VOCE

Credits: 4 Course Code: N5MCM4R46


The primary objective of full semester project is to provide an opportunity to our students to

make an intensive study of practical aspects of functional areas of management viz., Marketing

Management, Financial Management, Human Resource Management, Banking and Insurance

so on to sharpen their conceptual, analytical and problem solving skills.

Project Period: The project commences from II semester and ends in IV semester

Objectives: The objectives of full semester project are to facilitate the students to:

Apply relevant concepts to organizational setting

Apply scientific principles & investigations of Research Methodology to provide

solutions to organizational problems

Understand live organizational situations

Organisation Guide: The participating organization may assign the student to a senior level

middle level executive known as organization guide, to act as a facilitator and mentor. The

organization guide may

Help the student identify a problem for investigation that can be completed within the

duration

Provide assistance in data collection

Review periodically the progress of the student

Offer necessary help in the preparation of draft report

Evaluate the performance of the student

SCHEDULE

Duration of Project : One Year

II Semester

1. December - Identification of problem

2. January - Selection of topic

3. February - Collection of Review of Literatures

III Semester

4. June - Finalization of Questionnaire

5. July - Data collection

6. Aug - Analysis and preparation of project report

7. Sep - First draft correction

IV Semester

8. Dec - Second draft correction

9. Feb - Submission of Project

28

SEMESTER: IV

PROFESSIONAL ETHICS


Total Instructional Hours: 35

COURSE OBJECTIVES:

1. To provide students with an introduction to the philosophical foundation of

ethics and values based decision making and behavior.

2. To aid the students in relating professional code of ethics and how to apply

them in their own work place.

3. To provide the students with resources that may assist them in appreciating

universal human values.

UNIT I: NATURE AND SCOPE OF BUSINESS ETHICS Hours: 7 Hrs Introduction – Scope of business ethics – Religion and ethics – Sources of business ethics –

Factors influencing business ethics – Importance of business ethics.

UNIT II: PROFESSONAL ETHICS Hours: 7 Hrs Introduction – Professional ethics - Ethical problems faced by managers – New skill required

for managers – Managing ethical conduct in modern times.

UNIT III: CORPORATE COVERNANCE AND CSR Hours: 7 Hrs Principles of corporate governance – Issues involved in corporate governance – Theories of

corporate governance – CSR – Introduction – Various dimensions – Argument for and against

CSR.

UNIT IV: RELIGION AND ETHICS Hours: 7 Hrs Religious foundations of ethics – Hinduism – Buddhism – Jainism – Ethical values of Gandhi,

Vivekananda, Aurobindo and Tagore.

UNIT V: DIMENSION OF ETHICS Hours: 7 Hrs Personal ethics – Marketing ethics – Technology ethics – Environmental ethics.

Text books:

1. R.Nandagopal, Ajith Sankar - Indian ethos and values in Management, R.N. Tata

Mcgraw Hill Education Private Ltd, New Delhi (2010).

2. S.Prabakaran - Business Ethics and Corporate Governance, Excel books

I edition,(2010)

29

EXAMINATION SYSTEM UNDER AUTONOMY

1. Pattern of Examinations: The college follows semester pattern. Each academic year consists of two

semesters and each semester ends with the End Semester Examination. A student should have a minimum of 75% attendance out of 90 working days to

become eligible to sit for the examinations. 2. Internal Examinations:

The questions for every examination shall have equal representation from the units of syllabus covered. The question paper pattern and coverage of syllabus

for each of the internal (CIA) tests for PG programs other than MBA and MCA are as follows.

i) First Internal Assessment Test

Syllabus : First Two Units Working Days : On completion of 30 working days, approximately

Duration : Two Hours Max. Marks : 50

For the First internal assessment test, the question paper pattern shall be as given below.

Question Paper Pattern

Section A

Attempt all questions (three each from both units) 06 questions – each carrying one mark 06 X 01 = 06

No Choice Section B

Attempt all questions (two each from both units)

04 questions – each carrying five marks 04 X 05 = 20

Inbuilt Choice [Either / Or] Section C

Attempt all questions

(Minimum one question shall be asked from each unit) 03 questions - each carrying eight marks 03 X 08 =

24 Inbuilt Choice [Either / Or]

Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === A

30

ii) Second Internal Assessment Test

Syllabus : Third and Fourth Units

Working Days : On completion of 65 working days approximately, Duration : Two Hours Max. Marks : 50

For the Second internal assessment test, the question paper pattern shall be as given below.


Section A

Attempt all questions 06 questions – each carrying one mark 06 X 01 = 06

No Choice Section B

Attempt all questions (two each from both units)

04 questions – each carrying five marks 04 X 05 = 20 Inbuilt Choice [Either / Or]

Section C

Attempt all questions (Minimum one question shall be asked from each unit)

03 questions - each carrying eight marks 03 X 08 = 24 Inbuilt Choice [Either / Or]

Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B

iii) Model Examinations

Syllabus : All Five Units Working Days : On completion of 85 working days approximately,

Examination : Commences any day from 86th working day to 90th

working day. Duration : Three Hours

Max. Marks : 75

For the model examinations, the question paper pattern shall be the

same for all UG and PG programs, as given below.

31


Section A


10 questions – each carrying one mark 10 X 01 = 10

No Choice Section B

Attempt all questions 05 questions – each carrying five marks 05 X 05 = 25

Inbuilt Choice [Either / Or] Section C


05 questions – each carrying eight marks 05 X 08 = 40 Inbuilt Choice [Either / Or]

Reduce these marks to a maximum of 10 i.e., (Marks obtained / 75) X 10 C

The following is the Question Paper Pattern for the courses ‘Yoga for the modern age’ & ‘Professional Ethics’

Syllabus : All Five Units

Duration : Three Hours

Max. Marks : 50


Section A (5 x 10 = 50 marks)

Five Questions of “either / or” type. Each question carries 10 marks. Answer all questions

Q.1 (a) ___________________ or (b) ___________________

Q.2 (a) ___________________ or

(b) ___________________

Q.3 (a) ___________________ or

(b) ___________________

Q.4 (a) ___________________ or

(b) ___________________

Q.5 (a) ___________________ or

(b) ___________________

32

iv) Assignments

Each student is expected to submit at least two assignments per course. The assignment topics will be allocated by the course teacher. The students

are expected to submit the first assignment before the commencement of first Internal Assessment Test and the second assignment before the commencement of second Internal Assessment Test. Typed/computer print

outs and photo copies will not be accepted for submission.

Scoring pattern for Assignments

Punctual Submission : 2 Marks

Contents : 4 Marks

Originality/Presentation skill : 4 Marks

Maximum : 10 Marks x 2 Assignments = 20 marks

Reduce these marks to a maximum of 5 i.e., (Marks obtained / 20) X 5 ===

D

v) Seminars

Each PG student is expected to present the two assignments as seminar

in the class. Scoring pattern for Seminars

Logical and clear presentation : 3

Illustration : 3 Originality / Presentation skill : 4

Maximum : 10 Marks x 2seminars = 20marks

Reduce these marks to a maximum of 5 i.e., (Marks obtained / 20) X 5 === F

Calculation of Internal Marks for all PG and Parallel programs:

1. Internal Assessment Test : Average of the two tests. Reduced to a Maximum of 05 Marks (A+B)/2

2. Model Examination : Reduced to a Maximum of 10 Marks (C)

3. Assignment : Reduced to a Maximum of 05 Marks (D)

4. Seminars : Reduced to a Maximum of 05 Marks (F)

Internal Marks Scored = ((A + B)/2) + C + D + F

33

vi) Calculation of Exclusive Internal Marks For “Quantitative Aptitude And Verbal Reasoning” For All PG Programmes

a) Average of two cycle tests - For a maximum of 25 marks b) Model Examinations – For a maximum of 50 marks

c) Assignment marks - For a maximum of 05 marks d) Seminar marks – For a maximum of 10 marks e) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100 marks

vii) Calculation of Internal Marks for Yoga and Professional Ethics all PG

1. I Cycle Test : 50 marks test is reduced to the maximum to 15 Marks

2. II Cycle Test : 50 marks test is reduced to the maximum to 15 Marks

3. Model : 50 marks test is reduced to the

maximum to 20 Marks --------------------- 50Marks

--------------------- viii) Practical Examination

The Internal Assessment marks for practical examinations are based

on the following criteria. The assessment is for 40 % marks of each practical

course.

I Cycle Test - 5

II Cycle Test - 5 Model - 10 Lab Performance - 12

Record - 8 --------

Total 40 --------

ix) Project and Viva Voce

The Project assessment will be done for 100 marks for each Project /

Research work. 40 marks for Internal assessment mark and 60 marks for

External assessment mark.

34

The Internal Assessment mark for project evaluation is based on the

following criteria.

a. I Review (Title, Objective, Review literature) 10

b. Pre Final Review(Questionnaire, analysis and interpretation) 15

c. Final Review & Mock Viva 15

------- Total 40

--------- 3. External Examinations:

The external examinations for theory courses will be conducted for 75 %

marks, for all UG and PG degree programs. The external theory examinations

will be conducted only after the completion of 90 working days in each

semester.

Normally, the external practical examinations will be conducted before

the commencement of theory examinations. Under exceptional conditions

these examinations may be conducted after theory examinations are over. The

external evaluation will be for 60 % marks of each practical course.

The External Assessment marks for practical examinations are

based on the following criteria. The assessment is for 60 % marks of each

practical course.

Programmes(2*24) 48(Algoritham 12 marks, Key and execution12

marks)

Record 12

-------- Total 60

------- The external viva voce examinations Research / project works also will

be conducted after completion of theory examinations. The external

assessment is for 60 % marks of the project / research work / Dissertation.

The External Assessment mark for project evaluation is based on the

following criteria.

a) Assessment (80%) 48 b) Viva (20%) 12

------------------ Total 60

35

a. Methodology 10

b. Application Skill / Tools & Techniques / Analysis 18

c. Logical Presentation & result / Future enhancement

/ Suggestion 10

d. Regularity with Punctuality 10 -------------------

Total 48

End Semester Examination Question Paper Pattern Syllabus : All Five Units Working Days : On completion of a minimum of 90 working days.

Duration : Three Hours Max. Marks : 75


For the End semester external theory examinations, the question paper pattern shall be the same for all UG and PG programs, as given below, except in the case of Part – II English.

Section A


10 questions – each carrying one mark 10 X 01 = 10 No Choice

Section B

Attempt all questions 05 questions – each carrying five marks 05 X 05 = 25 Inbuilt Choice [Either / Or]

Section C


05 questions – each carrying eight marks 05 X 08 = 40 Inbuilt Choice [Either / Or]

4. Essential conditions for the Award of Degree / Diploma / Certificates:

1. Pass in all components of the degree, i.e., Part–I, Part–II, Part–III, Part

– IV and Part–V individually is essential for the award of degree.

2. First class with Distinction and above will be awarded for part III only. Ranking will be based on marks obtained in Part – III only.

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3. GPA (Grade Point Average) will be calculated every semester

separately. If a candidate has arrears in a course, then GPA for that

particular course will not be calculated. The CGPA will be calculated for those candidates who have no arrears at all. The ranking also will

be done for those candidates without arrears only.

4. The improvement marks will not be taken for calculating the rank. In

the case of courses which lead to extra credits also, they will neither be considered essential for passing the degree nor will be included for computing ranking, GPA, CGPA etc.

5. The grading will be awarded for the total marks of each course.

6. Fees shall be paid for all arrears courses compulsorily.

7. There is provision for re-totaling and revaluation for UG and PG programmes on payment of prescribed fees.

5. Classification of Successful Candidates [Course-wise]

RANGE OF MARKS (In percent)

GRADE POINTS GRADE DESCRIPTION

90 - 100 9.0 - 10.0 O OUTSTANDING

80 - 89 8.0 - 8.9 D+ EXCELLENT

75 - 79 7.5 - 7.9 D DISTINCTION

70 – 74 7.0 - 7.4 A+ VERY GOOD

60 – 69 6.0 - 6.9 A GOOD

50 – 59 5.0 - 5.9 B AVERAGE

40 – 49 # 4.0 - 4.9 C SATISFACTORY

00 – 39 0.0 U RE-APPEAR

ABSENT 0.0 U ABSENT

Reappearance is necessary for those who score below 50% Marks in PG **;

those who score below 40% Marks in UG*; # only applicable for UG programs Individual Courses

Ci = Credits earned for course “i” in any semester Gi = Grade Point obtained for course “I” in any semester 'n' refers to the semester in which such courses were credited.

GRADE POINT AVERAGE [GPA] = ΣCi G i ΣCi Sum of the multiplication of grade points by the credits of the courses

GPA = -------------------------------------------------------------------------------------

Sum of the credits of the courses in a semester

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Classification of Successful Candidates:

CGPA GRADE CLASSIFICATION OF FINAL RESULT

9.5 to 10.0 O+ First Class - Exemplary *

9.0 and above but below 9.5 O

8.5 and above but below 9.0 D++

First Class with Distinction * 8.0 and above but below 8.5 D+

7.5 and above but below 8.0 D

7.0 and above but below 7.5 A++

First Class 6.5 and above but below 7.0 A+

6.0 and above but below 6.5 A

5.5 and above but below 6.0 B+ Second Class

5.0 and above but below 5.5 B

4.5 and above but below 5.0 C+ # Third Class

4.0 and above but below 4.5 C #

0.0 and above but below 4.0 U Re-appear

“*” The candidates who have passed in the first appearance and within the

prescribed semester of the Programme (Major, Allied and Elective Course

alone) are eligible.

“#” Only applicable to U.G. Programme

Σn Σi Cni Gni CUMULATIVE GRADE POINT AVERAGE [CGPA] = ------------------

Σn Σi Cn i

Sum of the multiplication of grade points by the credits of entire program

CGPA= -------------------------------------------------------------------------------------- Sum of the Courses of entire Program

In order to get through the examination, each student has to earn the

minimum marks prescribed in the internal (wherever applicable) and external

examinations in each of the theory course, practical course and project viva.

Normally, the ratio between internal and external marks is 25:75.

There is no passing minimum for internal component. The following are the

minimum percentage and marks for passing of each course, at UG and PG

levels for external and aggregate is as follows:

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S.No Program Passing Minimum in Percent

External (75) Aggregate (100)

1 UG Degree 40% (30) 40% (40)

2 PG Degree 50% (38) 50% (50)

However, the passing minimum marks may vary depending up on the maximum marks of each course. The passing minimum at different levels of

marks is given in the following table:

S.

No

UG & PG Maximum Marks

Passing minimum for UG

Passing minimum for PG

Int. Ext. Total Int. Ext. Agg. 40%

Int. Ext. Agg. 50%

1 25 75 100 - 30 40 - 38 50

2 50 150 200 - 60 80 - 75 100

3 40 60 100 - 24 40 - 30 50

4 80 120 200 - 48 80 - 60 100

5 80 20 100 - 8 40 - 10 50

6 160 40 200 - 16 80 - 20 100

7 15 60 75 - 24 30 - 30 38

8 50 - 50 20 - 20 25 - 25

9 - 50 50 - 20 20 - 25 25

10 - - 100 - - - - 50 50

11 20 30 50 - - - - 15 25

12 - - 200 - - - - 100 100

13 10 40 50 - - - - 20 25

Reappearance

The students having arrears shall appear in the subsequent semester

(external) examinations compulsorily. The candidates may be allowed to write the examination in the same syllabus for 3 years only. Thereafter, the

candidates shall be permitted to write the examination in the revised / current syllabus depending on various administrative factors. There is no re-examination for internals.

Criteria for Ranking of Students:

1. Marks secured in core and elective(Part III) the courses will be considered for PG Programs and marks secured in core and allied courses (Part-III) will be considered for UG programs, for ranking of students.

2. Candidate must have passed all courses prescribed chosen / opted in the first attempt itself.

3. Improvement marks will not be considered for ranking but will be

considered for classification. External Examination Grievances Committee:

Those students who have grievances in connection with examinations may represent their grievances, in writing, to the chairman of examination grievance committee in the prescribed proforma. The Principal will be

chairman of this committee.

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SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)

THIPPAMPATTI, POLLACHI - 642 107

Student Grievance Form (Forms Available at Utility Stores)

Date: Place:

From

Register No : ………………………………………........, Name : ………………………………………........, Class : ………………………………………….....,

Sree Saraswathi Thyagaraja College, Pollachi – 642 107

To The Principal / Examination-in-charge, Sree Saraswathi Thyagaraja College,

Pollachi – 642 107 Through: 1. Head of the Department,

Department of ……………….………., Sree Saraswathi Thyagaraja College, Pollachi – 642 107

2. Dean of the Department Faculty of ………………………………., Sree Saraswathi Thyagaraja College,

Pollachi – 642 107

Respected Sir / Madam, Sub: ……………………………………………………………………………... - reg. NATURE OF

GRIEVANCE:………………………………………………………………...………………

……………………………………………………………………………………………………

……………………………………………………………………………………………………

……………………………………………………………………………………………………

Thanking you, Yours Truly,

Signature

Forwarded by:

1. HOD with comments / recommendation

………………………………………………………………………………………................

2. Dean with comments / recommendation

………………………………………………………………………………………................

3. Signature and Directions of the Principal

………………………………………………………………………………………................

4. Controller of Examinations:

………………………………………………………………………………………................

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…………………………………………………………

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