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HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANM.com (Account) CBCS Syllabus 2011

Document code : SYLLABUS MCACC 2011Revision No: 00Name of Faculty COMMERCEFaculty Code COProgramme Name : ACCOUNTProgramme Code : MCACCEffective from: JUNE-2011

2

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Marking scheme Total Mark

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1

1.1

MCACC101CC CC

Management Concept & Organizational Behaviour (MOB)

70 30 100 4

11.2 MCACC102C

C CCManagerial Economics (MEC)

70 30 100 4

1011

1.31 MCACC101ES ES

Financial Management (FME)

70 30 100 4

1011

1.41MCACC102ES ES

Corporate Financial Accounting (CFA)

70 30 100 4

1

51 1.51

MCACC101SK SK

Computer Applications In Business and E-Commerce (CBE)

70 30 100 4

Any One Paper From MCACC101SK-MCACC105SK

1

52 1.52

MCACC102SK SK

Human Resource Management (HRM)

70 30 100 4


1

53 1.53

MCACC103SK

SKMajor Environmental Issues (MEI)

70 30 100 4


1

54 1.54

MCACC104SK SK

Corporate Governance and Business Ethics (CGB)

70 30 100 4


1

55 1.55

MCACC105SK SK

TheoryPractice of

Co-opret on

(TPC)

70 30 100 4


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2

2.1

MCACC201CC CC

Security Analysis and Portfolio Management (SPM )

70 30 100 4

22.2 MCACC202C

C CCMarketing Management (MMC)

70 30 100 4

2

011

2.31MCACC201ES ES

Elements of Banking and Insurance (EBI)

70 30 100 4

2011

2.41 MCACC202ES ES

Cost Accounting (CAC)

70 30 100 4

2

61 2.51

MCACC201SK SK

Computerized Accounting : Tally (CAT) 70 30 100 4


2

62 2.52

MCACC202SK SK

Indian Banking and currency System (IBS)

70 30 100 4


2

63 2.53

MCACC203SK

SK

Growth and Structure of Industries (GSI) 70 30 100 4


2

64 2.54

MCACC204SK SK

Financial Services (FSC) 70 30 100 4


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33.1 MCACC301C

C CCDirect and Indirect Taxes (DIT)

70 30 100 4

3 3.2MCACC302CC CC

Project Planning and Control (PPC)

70 30 100 4

3 011

3.31

MCACC301ES ES

Accounting for Managerial Decision (AMD)

70 30 100 4

3 011

3.41MCACC302ES ES

Accounting for Service Organization (ASO)

70 30 100 4

3 71 3.51

MCACC301SK SK

Company law Administration (CLA) 70 30 100 4


3 72 3.52

MCACC302SK SK

Industrial Relation and Labour Legislation (IRL)

70 30 100 4


3 73 3.53

MCACC303SK

SK

Operation Research (ORC) 70 30 100 4


3 74 3.54

MCACC304SK SK

Risk Management (RMC) 70 30 100 4


3 75 3.55

MCACC305SK SK

Indirect Taxes (ITC)

70 30 100 4


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44.1 MCACC401C

C CCStrategic Management (SMC)

70 30 100 4

4

4.2

MCACC402CC CC

Quantitative Techniques and Research Methodology (QTM)

70 30 100 4

4

011 4.31MCACC401ES ES

Advanced Financial Accounting (AFA)

70 30 100 4

4011 4.41 MCACC402E

S ESFinancial Markets (FME)

70 30 100 4

4

4.5

MCACC403CC CC

Dissertation / Project Report (Compulsory) (DPC)

70 30 100 4

6

Structure of University Examination Question Paper

(Total Marks : 70 :: Time : 3 Hours )

For B. Com and M. Com programme from JUNE : 2012 onwards

if specifically not specified

the structure of university question paper will be as follows.

Question No.

Particural Marks

1 Short Questions from the entire Course( Answer any FOUR out of given SIX )

14

2 Compulsory from any Unit of the entire Course 143 These questions must be from the remaining units of the

course i. e. not covered in Question 2 above. Each question with internal option and option must be from

the same unit. If possible the question should contain two or three sub

question.

144 14

5 14

7

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.com AccountCourse Code MCACC101CC Semester : 1

Management Concepts & Organizational Behaviour (MOB)Course type : Core Course Total Credit : 04

Teaching time(hours) Examination Marking scheme

Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To understand the conceptual framework of management and organizational behaviour.

UnitNo.

Topic

No.

Content Hrs.

MarksW + %

Credit

1 1.1 Schools of Management ThoughtsMeaning and need of management theory, Concept of Scientific, human behavior, social system, system, decision theory, quantitative and contingency school of management, Conflict between various management schools.

08 13 0.5

1.2 Managerial FunctionsDefinition, features, advantages, disadvantages and types of planning.Definition, principles, importance of organizing and classical theory, neoclassical theory, system theory and contingency theory of organization.Authority and responsibility: relationship between authority and responsibility, features, sources, and types of authority, importance of delegation of authority and authority v/s power. Centralization v/s decentralization. Definition and features of staffing, directing and co-ordinating. Definition, features, process and techniques of controlling.

07 12 0.5

2 2.1 Organization BehaviorMeaning, features, importance and origin of organization behavior, relationship between management and organization behavior.Definition, features, importance and factors affecting attitude, perception, learning and personality

08 13 0.5

2.2 MotivationDefinition, features and importance of motivationTheories of motivation – Need hierarchy theory, Two factor Theory, Theory X and Y, Alderfer’s ERG Theory, Mc Cleand’s learned need theory, Vector, Vroom’s expectancy theory and Adams equity theory.

07 12 0.5

3 3.1 Group Dynamic and Team DevelopmentProcess of group formation and development and factors affecting group performance.Meaning and characteristics of team and team v/s group.

08 13 0.5

3.2 LeadershipDefinition, features and styles of leadership.Leadership theories – Trait theory, Fielder’s contingency theory, Harsey and Blanchard’s situational theory, managerial grid and Linkert’s four systems of leadership.

07 12 0.5

4 4.1 Organizational ConflictDefinition, features, sources and types conflict, approaches to conflict,

08 13 0.5

8

concept of functional and dysfunctional organization conflict, process of conflict and resolution of conflict.

4.2 Organizational DevelopmentMeaning and need of change, causes of change, resistance to change, theories of planned change and organizational development intervention( overcoming resistance to change)

07 12 0.5

Refrence BooksNo

Book Name

1 Management of Organization Behavoir. Hersey, Paul, Kenneth H Blanchard and Dewey E.Johnson.Utilizing human resources, Prentice Hall, New Delhi.

2 Essential of Management Koontz, Harold, O’Donnell and Heinzz Weihrich. Tata McGraw Hill, New Delhi.3 Organizaqtional Behavior Luthans Fred. Tata McGraw Hill, New Delhi4 Organization Theory and Behavior Prasad L. M. S. Chand and Co.5 Organization Behavior Robbinson Stephen P, Prentice Hall, New Delhi6 Understanding Organizations: Organization Theory and Practice in India Sukla, Madhukar Prentice Hall, New

Delhi.

9

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.com AccountCourse Code MCACC102CC Semester : 1

Managerial Economics (MEC)Course type : Core Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To develop the managerial perspective to economic fundamentals as aids to decision making under given environmental constraints.

Unit

No.

TopicNo.

Content Hrs.

Marks

W + %

Credit

1 01 Nature and Scope of Managerial EconomicsOverview of managerial Economic.

15 25 01

2 02 Theory of Consumer ChoiceCardinal utility approach, Indifference approach, Revealed preference and theory of consumer choice under risk Demand estimation for major consumer durable and Non durable products, Demand forecasting techniques.

15 25 01

3 03 Production TheoryProduction function – production with one and two variable inputs, Stages of production , Economic of production function , Cost theory and estimation, Economic value analysis , Short-and Long run cost functions – their nature, Shape and inter- relationship, Law of variable proportions, Law of return to scale.

15 25 01

4 04 Price Determination - Different Market ConditionsCharacteristics of different market structures, Price determination and firm’s equilibrium in short run and long-run under Perfect Competition, Monopolistic competition, Oligopoly and Monopoly

15 25 01

Refrence BooksNo Book Name1 Managerial Economics Chopra, O.P. Tata McGraw Hill, Delhi.2 Managerial Economics Dean, Joel. Prentice Hall, Delhi.3 Micro Economics for management students Dholakia, R.H. and A. L. Oza, Oxford Uni. press4 fundamentals of Managerial Economics Analysis and Cases Gough, J.and s. Hills Prentice Hall India, Delhi.5 Managerial Economics Petersen, H Craig and W. Cris Lewis Prentice Hall, Delhi.6 International microeconomics Varian, H.R. A Modern approach, East West Press

10

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.com AccountCourse Code MCACC101ES Semester : 1

Finacial Management (FME)Course type : Elective Subject Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To understand the conceptual framework of financial management and its application under various environment constraints.

Unit

No.

TopicNo.

Content Hrs. MarksW + %

Credit

1 1.1 Financial ManagementMeaning, nature and scope of finance; financial goal- profit vs. wealth maximization; Finance function- investment, financing and dividend decisions.

08 13 0.5

1.2 Capital BudgetingNature of investment decisions; Investment evaluation criteria- net present value internal rate of return, profitability index, payback period, accounting rate of return; NPV and IRR comparison; capital rationing; Risk analysis in capital budgeting.

07 12 0.5

2 2.1 Cost of CapitalMeaning and significance of cost of capital; Calculation of cost of debt, preference capital, equity capital and retained earnings; Combined cost of capital (weighted); Cost of equity and CAPM.

08 13 0.5

2.2 Capital Structure TheoriesTraditional and M.M hypotheses - without taxes and with taxes; Determining capital, structure in practice

07 12 0.5

3 3.1 Operating and Financial LeverageMeasurement of leverages, Effects of operating and financial leverage on profit; Analysis alternate financial plans; Combined financial and operating leverage.

08 13 0.5

3.2 Dividend PoliciesIssues in dividend decisions, Walter's model, Gorden's model, M.M hypothesis, dividend and uncertainty, relevance of dividend; Dividend policy in practice; Form of dividends; Stability in dividend policy; Corporate dividend behavior.

07 12 0.5

4 4.1 Management of working CapitalMeaning, significance and types of working capital; Calculating operating cycle period and estimation of working capital requirements; Financing of working capital and norms of bank finance; Sources of working capital; Factoring services; Various committee reports on bank finance; Dimension of working capital management.

08 13 0.5

4.2 Management of Cash, receivables and inventory. 07 12 0.5

11

Refrence BooksNo Book Name1 Financial Management Tulsian P. C. S. Chand & Co.,NewDelhi2 Cost Accounting & Financial Management Saravana Prasath B.C.Sitaraman Co., Chhanai3 Working Capital Management Bhattacharya, Hrishikas Strategiesand Techniques, Prentice Hall, New

Delhi.4 Financial Decision Making Chandra, Prasanna PrenticeHall,Delhi5 Financial Decision Making Hampton, John PrenticeHall,Delhi6 Financial Management Pandey, I.M VikasPublishing House, Delhi7 Fundamentals of financial Management Van Horne, J.C. and J.M. Wachowicz Jr PrenticeHall,NewDelhi8 Financial Management Khan MY, Jain PK Tata McGraw Hill, New Delhi

12


Corporate Finacial Accounting (CFA)Course type : Elective Subject Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To expose students to advanced accounting issues and practices such as maintenance of company accounts, valuation of goodwill and shares, and handling accounting adjustments.

UnitNo.

TopicNo.


Credit

1 1.1 Preparation of Financial Statement :a. Legal requirements under the Companies Act, 1956.b. Important issues : Inventory, Depreciation & Tax provision.c. Managerial remuneration (including problems)d. Recent Trends in Presentation of published accounts.e. Preparation of Value Added Statementf. Advanced level problems.

15 25 01

2 2.1 Holding Company Accounts:a. Sec. 212 of the Companies Act, 1956.b. Consolidated Balance Sheet

15 25 01

3 3.1 Accounting for merger and Amalgamation :(Including inter-company owing & holding)

08 13 0.5

3 3.2 Liquidation of Companies.Liquidator’s Receipt and Payment Account, Capital deficit, Calls in Arrears and Calls in Advance

07 12 0.5

4 4.1 Investment AccountingInvestment Ledger, Finding out balance of investment A/c, Sale and Purchase Transactions (Cum-interest and Ex-interest)

08 13 0.5

4.2 Higher Purchase Trading AccountHP Trading A/c, Debtors and Stock method etc.

07 12 0.5

Refrence BooksNo Book Name1 Advanced Accountancy Rana T. J SudhirPrakashan, Ahmedabad2 Advanced Financial Accounting Gupta, R.L S. Chand & Co. New Delhi.3 Advanced Accountancy- Vol. II Maheshwari VikasPublishingHouse, New Delhi.4 Advanced financial Accounting Monga, J.R MayoorPaperbacks,Noida.5 Financial Accounting Narayanswamy,.R A Managerial Perspective, Prentice Hall of India6 Advanced Accountancy Shukla, M.C. and T.S. Grewal Sultan Chand & Co. New Delhi.

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.com AccountCourse Code MCACC101SK Semester : 1

13

Computer Applications In Business And E-Commerce (CBE)Course type : Soft Kills Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective The aim to make the student computer literate and familiar with the PC software at an early stage.

UnitNo.

TopicNo.

Content Hrs.

MarksW + %

Credit

1 1.1 INTRODUCTION TO COMPUTERSWhat is Computer? Characteristics of a ComputerTypes of Computer : Digital, Analog, HybridClassification : Micro, Mini, Main frame, Super, PC-Desktop, Laptop, PalmtopApplications of Computer, Block diagram of computer,Parts of standalone computer CPU, RAM, KEYBOARD, MONITOR, MOUSE, FDD, HDD, CD-ROM.Printers – Modem – Scanners & Plotters – Multimedia kit – Zip driveHardware and Software : Types of SoftwareIntroduction to Computer Languages, Application programs and custom softwareIntroduction to following terms:Algorithm, Artificial intelligence, ASCII, ATM, Automated office, Backup, BIOS, Bit, Byte, Bug, Client / Server, Encryption, Flow chart, GIGO, POST, Password, Program, Modem, Web, Virus, Configuration of a PC-Computer.

08 13 0.5

1.2 Introduction to Operating System :Windows98 / Windows XPWhat is operating system? Meaning and functions onlyPopular Operating System for PCDesktop and its parts : Taskbar, Wallpaper & IconsOptions of Start Menu : Program, Documents, Settings, Search, Run, ShutdownSome program and tools available as a part of windows Calculator, Media player, Disk defragmenter, ScandiskWindows Explorer :

Parts, Creating a Folder, Deleting File and Folder, Copy and Move the file and folderRecycle BinControl Panel : Mouse setting, Date/Time, Currency,

Keyboard setting, Printer, Start up disk

07 12 0.5

2 2.1 MS-WORDIntroduction-AdvantagesDocument : Create, Save, Open, Close, Page set up, PrintEditing : Type, Select, Cut, Copy, Paste, Delete, Move, Find, Replace, Spelling & Grammar CheckFormatting : Text & Paragraph formatting, Tab, Bullets & Numbering, Columns,Table Handling

09 15 0.6

14

Mail merge.2.2 MS-POWER POINT

Introduction, Utility, Creating presentations the easy way, Working with graphics in Power-Point, Show time, Sound effects and Animation effects

06 10 0.4

3 3 MS-EXCELIntroduction-AdvantagesTerms : Cell, Column, Row, Worksheet, Spread Sheet,

Range, Cell Address, Formulas, Data types-(Number, Label, Formulas)Work Sheet : Create, Save, Open, Close, Page set up, PrintEditing : Cell editing, Insert & Delete row and columnFormatting : Cell formatting, Borders, Change the size of row and column, Merge the cellsFormulas : using FormulasFunctions : AVERAGE, COUNT, MAX, MIN, SUM, INT, MODE, ROUND, SQRT, RAND, FV, PV, RATE, PMT, SLN, DMAX, DMIN, DSUM,

DAVERAGE, DCOUNT IF (with AND, OR) Date-Time- NOW, TODAY, DATE, DAY,

MONTH

15 25 01

4 E-COMMERCEIntroduction to Internet and e-mail - Advantages and Application of InternetNet working concept : LAN, WAN, MANMeaning and concept of E-Commerce, AdvantagesBusiness models for E-Commerce

Business to Consumer (B2C) Business to Business (B2B) Consumer to Consumer (C2C) Consumer to Business (C2B) Business to Government (B2G)

E-Payment--Introduction, Special features required in payment systems, E-payment systems, checks and bank transfer, Electronic Data Interchange (EDI), Credit Card payment system, E-Cash and Automatic Teller Machines, Banks and internet,Security issues in E-commerceWhat is Mobile Commerce?Introduction to the Information Technology Act 2000Introduction to Computer Virus

15 25 01

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.Com. AccountCourse Code MCACC102SK Semester : 1

Human Resource Management (MEI)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

15

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective The Objective of this course is to help students understand the conceptual framework of human resource management.

Unit

No.

TopicNo.

Content Hrs. Marks

W + %

Credit

1 1.1 Personnel management and human resource managementDefinition, characteristics, importance, scope of personnel management and changing role of personnel manager.Meaning, principles of human resource management, personnel management v/s human resource management, challenges for human resource manager.

08 13 0.5

1.2 Human resource planning, job analysis and job evaluationDefinition, features, process of human resource planning and factors affecting human resource planning.Job analysis – Meaning, process and importanceJob evaluation – Meaning, process, methods and importance

07 12 0.5

2 2.1 Human resource selectionMeaning, sources and process of recruitment,Selection process - meaning and objectives of induction.

08 13 0.5

2.2 Training and development of human resourceDefinition, importance, types and methods of training.Meaning and methods of executive development and training v/s development.

07 12 0.5

3 3.1 Wage and salary administration and employee moraleMeaning and features of ideal wage system, Methods of wage payment – time wage system, piece wage system and incentive wage system (Meaning, advantages, disadvantages and when suitable, comparative study)Meaning, factors affecting, measurement of employee 07morale and remedial measures to improve employee morale.

08 13 0.5

3.2 Labor welfare, security and healthMeaning, objectives, importance and scope of labour welfare.Provisions about labor safety.Provisions about workers’ health and trends of labor welfare in India.

07 12 0.5

4 4.1 Industrial psychologyMeaning and scope of industrial psychology.Vocational guidance – Meaning, need, methods (self selection, selection based on parents’ choice and selection based on teachers’ direction) and scientific vocational guidance techniques (general intelligent tests, trade tests and psychological tests)Industrial fatigue – Meaning, reasons, effects of industrial fatigue and remedial measures to reduce industrial fatigue.

08 13 0.5

4.2 Industrial relationDefinition, reasons, benefits and principles of industrial relation.

07 12 0.5

16

Industrial disputes – Meaning, forms, causes and effects of industrial disputes and methods for solution of industrial disputes.

Refrence BooksNo Book Name1 Personnel Management Memoroa C. B Himalaya Publishing House2 Himalaya Publishing House Gupta C. B S. Chand and Co.3 Industril Relation and Personnel Management Davar R. S. Vikas Publishing House.4 Human Resource Management Barewell Ian Sage India Ltd.

17

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.Com AccountCourse Code MCACC103SK Semester : 1

Major Enviornmental Issues (MEI)Course type : soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective The Objective of this course is to help students understand the conceptual framework of Major environmental issues.

UnitNo.

Topic

No.

Content Hrs.

Marks

W + %

Credit

1 01 Environmental Issues of Primary SectorChanging Land –use and cropping pattern and environmental issues, the problem of grazing –land , pasture and live –stock management ; the problem of conservation of forests and bio- diversity; supply and quality of ground –water and its management, the conservation and management of marine fish.

15 25 01

2 02 Industrial Development and Environmental Issues;Change in growth and structure of industries in India, growth of pollutant industries and problem of air and water pollution, management of solid and liquid wastes.

15 25 01

3 03 International Environmental IssuesThe problem of trans- boundary pollution; global warming and acid rain, globalization, international trade and environmental issues: the problem of trade of hazardous waste, endangered species and medical plants the problem of patenting, trade and environment in WTO system.

15 25 01

4 04 Environmental Policy in IndiaGrowth of environmental policy in India ; important environmental laws, international environmental agreements and India’s approach; mechanism of implementation of environmental laws in India.

15 25 01

Refrence BooksNo Book Name1 Vinod 2000 Environmental management Chari, S.N. and vyasalu 2000 An Indian Perspective, Macmillan

India Ltd.2 The Environment and Emerging Development Issues, Dasgupta , P, and Maller Karl 1997 Vol-1 and Vol –ll

Clarendan Press,Oxford3 Managing Comman Pool Resources, Principles and Case Studies Katar Singh 1994 Oxford University

Press.4 India’s Progress in Sustainable Development .Rio,Johnisburg and Beyond 2002 Lead India , Orient

Longman, New Delhi.5 Ecology and Economics Ramprasad Sengupta 2001 Oxford University Press.

19


Corporate Governance And Business Ethics (CGB)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To make the student familiar with corporate Governance and Business Ethics.

UnitNo.

TopicNo.


Credit

1 01 Business LeadershipsRole of Business in Society- Economic Role and Social Impact of Business – Entrepreneur’s Role-Background & Characteristics- Leadership and Self Awareness Leadership Styles – Essential Components of Leadership – Understanding Team Work and Leadership – How Culture Constrains or Enhance Leaders – Essential Leadership Skills – Problem Solving and Decision Making – Visionary Leadership – Profile of Leaders.

15 25 01

2 02 Business EthicsIntroduction to Business Ethics – Ethics, Morals and Values – Conflicts in Decision Making from Business – Legal and Moral Points of View.

15 25 01

3 03 Corporate ResponsibilityA Historical Perspectives from Industrial Revolution to social Activism – The Nature of Ethics in Management – Ethical Problem as Managerial Dilemmas – conflict Between Economic & Social Performance – Complexity of Ethical issues – Typical Problems in Business Ethics – Pricing – Advertising – Product Promotion – Working conditions – Consumer Service – Downsizing Workforce – Environmental Pollution & Supplier Relations.Analyzing Ethical Problems – Economic, Ethical and Legal Aspects – Managerial Ethics and Individual Decisions – Ethical Analysis-Ethical Dilemmas & Personal Career

15 25 01

4 04 Corporate GovernanceNature and Evaluation of corporate Governance – Global and National Prospective Business Ethics and Corporate Governance, Why Governance?-Claims of Various Stake Holders – Owners, Employees, Customers, Creditors, Suppliers, Community, Government BusinessStandards and Values – Anticipating & Avoiding unethical Consequences Selecting Ethical Goals – Value Orientation of the Firm. Administering & Reporting of Corporate Governance in India – SEBI Regulations – Model; report on Corporate Governance in India.

15 25 01

Refrence Books

20

No Book Name1 “Ethical Choices in Business” R.C.Shekhar Response Books.2 “The Ethics of Management” LaRue Tone Hosmer Universal Books3 “Beyond Leadership: Balancing Economics, Ethics and Ecology” Warren Bennis, J.Parikh and R. Lessem Harper

Collins4 Business Ethics and Corporate Governance” ICFAI Center for Management Researc ICFAI Center for

Management Research5 “Leadership and Entrepreneurship” ICFAI Center for Management Research ICFAI Center for Management

Research

21


Theory And Practice Of Co-Opration (TPC)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To develop co-operation skill and familiar with the development with the help of co-operative set up in India.

UnitNo.

TopicNo.

Content Hrs.

MarksW + %

Credit

1 01 Growth and Principles of Co-OperationOrigin – Meaning – Scope – Co-Operative Movement in the World – Major Principles of Co-Operation Revision of Principles of Co-Operation

15 25 01

2 02 Co-Operative Set up and departmental se up in India Three tier structure – Primary Level, District Level, State Level Federations – National Co-Operative Federations Power of registrar of Co-Operative

15 25 01

3 03 Co-Operative Credit and Banks Primary Co-Operative credit Societies – District/Central Co-Operative Banks – Urban Co-Operative Banks – Problems faced by Co-Operative Banks – Protection of Deposits – Support and Control by Reserve Bank of India

15 25 01

4 04 Co-Operative milk Societies – Primary milk Co-Operative Societies: Management, objectives,Functions, Working Establishment of AMUL and AMUL Pattern of Co-Operative dairies – Distric Co-Operative Milk Union – Extension Services State Co-Operative Milk Marketing Federation:Objectives and activities NDDB – National Diary Development Board and National Co-Operative Dairy Federation of India

15 25 01

Refrence BooksNo Book Name1 Co-Operative and Integrated Rural Development Ahmed Rais Mittal Publication, New Delhi2 Co-Operatives and Agricultural & Rural Development Bank Anand, Jaya S Atlantic Publishers and

distributers, New Delhi3 History and Practice of Co-Operation Bedi, R.D. Theory R.Lal and Co. Meerut.4 Glimpses of Co-operative thought vol. 1-8. Dwivedi R.C. The Co-operative Times. New Delhi5 Problems and Practice of Co-Operation Hajela, T.N. Principles Shivlal Agrawal & Co. New Delhi

22

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.COM ACCOUNTCourse Code MCA201CC Semester : 2

Security Analysis And Portfolio Management (SPM)Course type : Core Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective The Objective of this course is to help students to understand various issues in security analysis & portfolio management.

UnitNo.

TopicNo.


Credit

1 1.1 InvestmentsNature and Scope of investment analysis, elements of investment, avenues of investment, approaches of investment analysis; Concept of return and risk: Security returns and risk analysis, measurement of return and risk

08 13 0.5

1.2 Financial AssetsTypes and their characteristics, sources of financial information.

07 12 0.5

2 2.1 Security MarketsPrimary and secondary market; Primary market-role, function and methods of selling securities in primary market; Allotment procedure; New financial instruments.

08 13 0.5

2.2 Public IssueSEBI guidelines on public issue, size of issue, pricing of issue, promoters' contribution, appointment of merchant bankers, underwriters, broker, register and managers, bankers and allotment of shares.

07 12 0.5

3 3.1 Secondary MarketsRole importance, type of brokers, trading mechanism, listing of securities in stock exchanges, screen based trading; Depository - role and need; Depositors Act, 1996.

08 13 0.5

3.2 Valuation of securitiesBonds, debentures, preferences shares, and equity shares.

07 12 0.5

4 4.1 Fundamental Analysis, Economic Analysis, Industry Analysis and Company Analysis.

08 13 0.5

4.2 Technical AnalysisTrends, Indicators, Indices and moving averages applied in technical analysis.

07 12 0.5

Refrence BooksNo Book Name

23

1 Security Analysis and Port folio Management’ Patel D. G. Sudhir Prakashan, Ahmedabad2 Fundamentals of investment Analysis Amling Prentice Hall, International Edition3 Investment Analysis Bhalla S. Chand & Co. Delhi4 Capital Issue, SEBI & Listing Chandratre, K.R Bharat Publishing House, New Delhi.5 Security Analysis and portfolio Management Donal, E.Fisher and Ronald J. Jorden prentice Hall, New1

Delhi.6 Investment Management Fabozzi, Frank J prentice Hall, International Edition.7 Stock Exchange Trading in India Gupta, L.C Society for capital Market Research and Development, Delhi.8 Merchant Banking Machi Raju Willey Eastern Ltd., New1 Delhi

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN

24

Programme code : MCACC Programme Name : M.com AccountCourse Code MCACC202CC Semester : 2

Marketing Management (MMC)Course type : Core Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To facilitate understanding of the conceptual framework of marketing and its applications in decision making under various environmental constraints.

UnitNo.

TopicNo.


Credit

1 1.1 IntroductionConcept, nature, scope and importance of marketing concept and its Evaluation, Marketing Mix, Strategic Marketing Planning- an overview.

08 13 0.5

1.2 Market analysis and selectionMarketing environment- macro and macro components and their impact on Marketing decisions; Market segmentation and positioning; Buyer behavior; Consumer various organizational buyers; Consumer decisions-making process.

07 12 0.5

2 2.1 Pricing- decisionFactor affecting price determination; Pricing Policies and Strategies; Discounts and rebates.

08 13 0.5

2.2 Distribution channels and physical distribution decisionsNature Functions, Types of distribution channel; distribution Channel Intermediaries; channel Management decisions; Retailing and wholesaling.

07 12 0.5

3 3.1 Promotion decisionsCommunication Process; Promotion mix-advertising, personal selling, sales-promotion, publicity and public relations; Determining advertising budget; Copy designing and its testing; Media selection; Advertising effectiveness; Sales promotion-tools and techniques.

08 13 0.5

3.2 Marketing researchMeaning and scope of marketing research; Marketing research process.

07 12 0.5

4 4.1 Marketing organisation and controlMarketing Organization and control-organizing and controlling operations

08 13 0.5

4.2 Issues and developments in marketingSocial, ethical and legal aspects of Marketing; Marketing of services; International Marketing; Green marketing; Cyber Marketing; Relationship Marketing and other developments in Marketing.

07 12 0.5

25

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.com AccountCourse Code MCACC 201ES Semester : 2

Elective Of Banking And Business Ethies (EBI)Course type : Elective Subject Total Credit : 04


Theory(hrs)

Practical

(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To develop conceptual understanding of the fundamentals of Elements of banking and different types of insurances.

UnitNo.

TopicNo.


Credit

Elements of Banking1 1.1 Types and functions of commercial banks

Definition of banking, types of commercial banks, traditional and non-traditional functions of a modern commercial bank, importance and limitations of commercial banks

08 13 0.5

1.1 Co-operative banking in India and overview of chequePrimary co-operative credit societies, District co-operative banks and State co-operative banks – their management functions and limitations, Peoples co-operative banks – its management, functions and limitations.Overview of cheque – Meaning, characteristics, types, crossing and endorsement of cheques.

07 12 0.5

2 2.1 Different types of accountsDifferent types of accounts – Current, saving and fixed accounts, recurring account and non-recurring account.

08 13 0.5

2.2 Different means of remittancesDemand draft, mail, telegraphic and telephonic transfer, ATM, Tele-banking, home banking, interlinked branch banking, marketing of banking services, online banking, computerization in banking field.

07 12 0.5

Elements of Insurance3 3.1 Introduction to insurance and life insurance

Insurance – Meaning, characteristics, importance, limitations, types of insurance, meaning of insurance contract, fundamental principles of insurance, concept of period of insurance and re-insurance, double insurance v/s re-insurance.Life insurance: Meaning, history of LIC,

08 13 0.5

26

barriers to life insurance, importance and principles of life insurance, concept of insurance and assurance, life insurance v/s other insurances, procedure for taking life insurance policy.

3.2 Types of life insurance policyMeaning of policy, types of policy – whole life policies, endowment policies and pension policies, policy conditions, procedure for settlement of claims, nomination and assignment, annuities, mediclaim policy, privatization of insurance and general insurance

07 12 0.5

4 4.1 Marine insuranceMeaning of marine insurance contract, procedure for taking marine insurance, fundamental principles of marine insurance, warranties in marine insurance, types of marine insurance policies.

08 13 0.5

4.2 Fire insuranceMeaning, causes, importance and fundamentals of fire insurance, fire insurance contract, procedure for taking fire insurance, policy conditions (standard policy), rights of insurer, types of fire insurance policies.

07 12 0.5

Refrence BooksNo Book Name1 Elements of Banking and Insurance Rana T. J Sudhir Prakashan, Ahmedabad (Gujarati)

27

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.com AccountCourse Code MCACC 202ES Semester : 2

Cost Accounting: Tally (CAC)Course type : Elective Subject Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To provide sound understanding of the intricacies of solving practical problems relating to Cost Accounting.

UnitNo.

TopicNo.


Credit

1 01 Process costing Normal and Abnormal losses Equivalent production – FIFO method, Average method,

Typical problems. Inter process profits

15 25 01

2 02 Contract Costing Computation of profits under different method Escalation clause Cost plus contract

15 25 01

3 03 Non-Integrated Accounts and Integrated Accounts Non-Integrated Accounts Integrated Accounts Reconciliation of Cost and Financial profits

15 25 01

4 04 Theoretical Aspect only Performance Measurement Techniques Strategic Management Accounting Cost reduction and cost control Cost Audit and cost accounting Records Rules Uniform costing and Inter-firm comparison Linear programming and Cost accountant

15 25 01

Refrence BooksNo Book Name1 Cost Accounting Rana-Dalal Sudir Prakashan, Ahmedabad2 Basics of Cost Accounting Saxena V.k. and Vashish C.D Sultan Chand & Sons, New Delhi3 Practical Costing’ Tulsian P. C. S. Chand & Co. New Delhi4 Cost and Management Accounting M. N. Arora Vikas Publishing House Pvt. Ltd.

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.Com Account

28

Course Code MCACC 201SK Semester : 2 Computerized Accounting: Tally (CAT)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To develop conceptual understanding of the fundamentals of computerized accounting and to provide the theoretical aspects of the subject with practical application to real-life accounting.

UnitNo.

Topic

No.

Content Hrs.

Marks

W + %

Credit

1 01 Introduction to Tally : Features – General, Accounts, Inventory.Basic Financial Accounts.Basic accounting concepts, Company creation, Alteration & deletion, Selection of company, chart of accounts, Groups and ledger creation, alteration and deletion. Copying of masters from another company,Voucher entry in normal and single mode.Accounts display, printing of list of accounts, Cash, Bank, Journal Day Books and account summaries. Columnar registers and Petty Cash Book, Ledger, Trial Balance, Profit & Loss Account and Balance Sheet. Data backup, restore and rewriting, moving to new year accounts.

15 25 01

2 02 Traders Financial AccountsCustomer and Supplier Profile. Sales and Purchase voucher, Debit and Credit Notes. Accounting Invoice. Sales and Purchase Bill Register. Columnar voucher registers Configuration. Columnar Sales and Purchase bill registers, Debit and Credit note registers.Bill reference. Accounts Receivables & payables. Reminders, Age Analysis, Interest computation, Sales and Purchase details and summaries. Periodic Sales & Purchase Analysis & Averages.Advanced Financial Accounts.Advanced options and features of Account Groups, Ledgers creation, voucher entry and report printing. Bank reconciliation.

15 25 01

3 03 Basic InventoryItem Groups, Units of measures, Stock items, Inventory voucher. Stock Journal Vouchers, invoice, chart of items.Inventory vouchers Day books and lists. Sales Contribution statement. Voucher registers, items monthly summary. Average, High and Low Stock reports. Physical stock discrepancy & adjustments. Stock reports and stock summaries.Standard & Multi level Price List & Discount.

15 25 01

4 04 Data MaintenanceSecurity control, security levels, administrator, Users creation, user’s access rights, passwords. Tally Audit Activation, Acceptance of ledger & Voucher changes. Tally Audit Report, Tally Vault.Tax AccountingTDS deduction and deposit, TDS reports.

15 25 01

29

VAT invoicing, Input Tax Credit / Refunds / Adjustments.

Refrence BooksNo Book Name1 Implementing Tally 9 Nadhani A. K. and Nadhani K. K. BPB publication, New Delhi


Indian Banking Currency System (IBS)Course type : Soft Skill Total Credit : 04

30

CourseTeaching time

(hours) Examination Marking scheme

Theory(hrs)

Practical

(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To make the student familiar with the Indian Banking system and its role in development of India.

UnitNo.

TopicNo.


Credit

1 1.1 Indian banking systemBanking structure of India –its various parts, types of Indian banking structure, role of banking in economic development. Types of commercial banks, Development of commercial banks in India.

08 13 0.5

1.2 Nationalization of banking systemSteps for nationalization of banks, objectives for nationalization of commercial banks, performance of nationalized banks, problems of nationalized banks’ performance, suggestions for improving performance of nationalized banks, progress and challenges for nationalized banks, reasons for failure of co-operative banks and remedial measures for it, privatization of banks in India.Role of IDBI, IFC and UTI with reference to new industrial policy of globalization.

07 12 0.5

2 2.1 Schemes of banking developmentMerchant banking – Meaning, special services, restrictions of SEBI and RBI on merchant banking, Deposit insurance scheme – Establishment of Deposit Insurance and Credit guarantee Corporation, its capital and management, insurance protection, authority to demand information and investigation, its performance, deposit insurance scheme and co-operative banks. Mutual Funds – Meaning, benefits, types, development, schemes of UTI, review of performance of mutual fund in India, modernization of banking industry. Non – banking financial companies – Meaning, characteristics and functions

08 13 0.5

2.2 State Bank of India, Export-Import bank and Development bankingState Bank of India - Establishment, functions, working.Export – Import bank – Establishment, objectives, functions and performance.Development banking – Establishment, functions, role of performance of National Bank

07 12 0.5

31

for Agriculture and Rural Development (NABARD),brief concept of Rural Infrastructure Development Fund and Kishan Credit Card.

3 3.1 Reserve Bank of IndiaEstablishment, constitution, organization, traditional and promotional functions, review of working of RBI, role of RBI for development of banking, role of RBI for financial sector reforms.

08 13 0.5

3.2 Monetary policy of Reserve Bank of IndiaMeaning and objectives of monetary policy, problems of developing economy and monetary policy, tools of monetary policy, its effect on price stability and economic development, evaluation of monetary policy of RBI, pre-requisites for success of monetary policy in India, limitations of monetary policy , credit policy of RBI.

07 12 0.5

4 4.1 Indian money marketMeaning, importance, characteristics, constituents, parts and shortcomings of India money market, money market v/s capital market, recommendations of Vaghul study group, establishment and functions of Discount and Finance House of India Limited.

08 13 0.5

4.2 Indian currency systemThe present regulations of note issue, exchange rate of RBI – its objectives, floating exchange rate policy.

07 12 0.5

Refrence BooksNo Book Name1 “Indian Banking and Currency System’ Rana T. J. Sudhir Prakashan, Ahmedabad (Gujarati)


Grouth And Structure Of Industries (GSI)Course type : Soft Skill

Course Total Credit : 04


32

Theory(hrs)

Practical

(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To be familiar with the development of modern industrial development in India in different sectors.

UnitNo.

TopicNo.


Credit

1 01 IntroductionMeaning of industry and industrialization, significance of industrialization in India, factors hampering industrialization in India, problems of industrialization.Classification of industries on the basis of nature, size and ownership.Location of industries: Meaning and importance of location, Weber’s and Sargent Florance theories of location and factors affecting location, Agglomeration and deglomeration, dynamics of industrial location.

15 25 01

2 02 Basis of Modern IndustriesA. Infrastructure and industrial development, growth of infrastructure since independentA. Energy : Sources of energy, energy crisis and measures to solve it.B. Transport : Significant of transport, growth of transport in post independence era, problems of transport development in India.C. Telecommunication : Significance of telecom for industrial development, recent trends in the telecom sector.D. Science and Technology : Significance of S & T in industry, Weakness of S& T infrastructure in India.B. Industrial finance:Importance of industrial finance for the modern industry, sources of industrial finance – internal, external and foreign capital, role of public sector financial instructions.

15 25 01

3 03 Small scale and cottage industriesMeaning, characteristics and classification ( cottage, modern SSI and tiny units), importance of SSI in Indian economy, problems faced by SSI, problems faced by SSIs, promotional measures for SSI (Government Assistance to SSI, Industrial Estate, DICs, policy of reservation for SSIs), the industrial policy 1991, recent industrial policy and SSIs.

15 25 01

4 04 Government and Industries Economic roles of government,

Government as an entrepreneur -

15 25 01

33

Objectives of setting PSUs in India, Development of PSUs and problems of PSUs, provisions for PSUs in the new industrial policy of 1991

Industrial policy – A. An outline of the industrial policies in the pre-reform (1991) period. (No need to discuss earlier policies in detail), Provisions for the industrial policy 1991.

Incentives for developing industries in the economically backward areas, concept of backwards areas, measures for the backward area development.Policies for industrial sickness-

Meaning of industrial sickness, causes of industrial sickness in India,

Government’s measures for sick industrials units.

Refrence Books

No Book Name1 Growth and Structure of Industries Trived H. K. and Narielwala P. M. Rana-Dalal

SudhirPrakashan,Ahmedabad


Financial Services (FSC)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

34

Objective To know the importance and development of Financial Services.

UnitNo.

TopicNo.


Credit

1 01 Investment BankingInvestment Banks: Functions and Types of Investment Banks; Investment Banking Services; Merchant Banking Services. Housing Finance: Role of Housing and Housing Finance in the Economy; Policy initiatives and measures to develop housing finance in India; Housing Finance Institutions in India; Types of Housing Loans;Marketing Strategies of housing finance institutions; Role of National Housing Bank; Residential Mortgage Backed Securitization; Reverse Mortgage Loan.

15 25 01

2 02 Banking and Non-Banking ServicesImportance and Functions of Banks; Development of Banking in India; Scheduled Commercial Banks; Mobilization, Lending and Investment of Funds by Banks; Reforms in the banking system; Payment and Settlement System; Diversification in banking operations; Regional Rural Banks, Cooperative Banking; Non-banking Finance Companies; Development Banking; Micro Finance and Financial Inclusion.

15 25 01

3 03 Mutual FundsMeaning, Concepts of Mutual Funds; Growth of mutual fund Industry in India; Organization of a mutual fund; Types of mutual funds schemes; Role of Intermediaries and marketing of mutual funds; Methods of investing in a mutual fund scheme; Tax implications for mutual fund investors; Mutual fund regulations.

15 25 01

4 04 InsuranceOrigin and Development of Insurance; Opening up of the insurance sector in India; Role of IRDA, in the insurance sector; Types of Insurance: General, Health and Life; Reinsurance; Micro Insurance Distribution Channels and marketing of insurance in India.

15 25 01

Refrence BooksNo Book Name1 “Indian Financial System” Pathak Bharati V. 3rd Edition Pearson Education2 Indian Financial System Khan M.Y., Indian Sixth Edition Mc Graw Hill

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN

Programme code : MCACC Programme Name : M.Com AccountCourse Code MCACC301CC Semester : 3

Direct And Indirect Taxes (DIT)Course type : Core Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To equip Student with application of principles and provisions of concern tax laws.

35

UnitNo.

TopicNo.


Credit

INCOME TAX Act 19611 01 Basic concepts of Income Tax

1. Definitions : Income, Agricultural Income, Assessee, Previous Year, Assessment Year, Total Income, Taxable Income, Casual Income, Person

2. Tax Evasion, Tax avoidance and Tax Planning3. Residential Status, Scope of Income,4. Income Tax authorities,5. Return of Income. Permanent Account Number, Tax

Deducted at Source, Advance Tax, Set off and carry forward of Losses, Clubbing of Income

15 25 01

2 02 Computation of Income under the head Salaries

(The examiner has to clarify that the assessee is a specified employee or not.)

Income from House Properties

15 25 01

3 03 Computation of Income under the head Profit and Gains of Business of Profession Capital Gains and Income from Other Sources

15 25 01

4 4.1 1. Exempted Income2. Deductions under section 80 (applicable to Individual

assessee only)3.

08 13 0.5

4 4.2 Gujarat Value Added Tax Act 2003 (Basic Concepts)1. Introduction2. Definitions : Business, Capital Goods, Dealer, Goods,

Manufacturer, Purchase Price, Raw Materials, Re-Sale, Sale, Taxable Goods,

3. Incidence of Tax, Certain Sales and Purchases not Liable to Tax, Tax Credit, Lump-sum Tax

4. Registration

07 12 0.5

Refrence BooksNo Book Name1 Taxation Rana T. J. and Shah R. K. B.S. Shah Prakashan, Ahmedabad2 Systematic Approach to Income Tax Ahuja G.K. and Ravi Gupta Bharat Law House, New Delhi3 Student Guide to Income Tax Singhania V. K Tax Mann’s Publication, New Delhi4 Income tax & Accounts Mehrotra H. C Sahitya Bhavan, Agra5 Income tax Law & Practice Dinkar Pagare S. Chand & Co.

36

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.Com AccountCourse Code MCACC302CC Semester : 3

Project Planning And Control (PPC)Course type : Core Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To enable students learn the process and issues relating to preparation, appraisal, review and monitoring of projects.

UnitNo.

Topic

No.

Content Hrs.

Marks

W +

Credit

37

%1 1.1 Identification of Investment Opportunities

Project ideas, screening of ideas; Environment scanning and opportunity analysis; government regulatory Framework.

06 10 0.4

1.2 Market And Demand AnalysisInformation required for market and demand analysis; sources of information – primary and secondary; demand forecasting.

06 10 0.3

1.3 Technical AnalysisMaterial and Inputs; Production technology; Product Mix; Plant Location and Lay-Out; Selection of Plant and Equipment.

06 10 0.4

2 2.1 Cost Of Project And Means Of FinancingMajor cost components; means of financing; Planning capital structure; Various Financing schemes of Financial institutions.

08 13 0.5

2.2 Profitability, Financial ProjectionsProjected balance-sheet, Profit and Loss Account and Cash Flow Statement.

07 12 0.5

3 3.1 Appraisal Criteria And Appraisal ProcessInvestment appraisal in practice; process followed by financial institutions; project appraisal techniques.

08 13 0.5

3.2 Social Cost Benefit AnalysisRational for social cost benefit analysis; Methodology of SCBA; L&M approach and UNIDO approach; Measurement of the impact on distribution; SCBA in India.

07 12 0.5

4 04 Network Techniques For Project Implementation, Monitoring And Control, PERT and CPM techniques; Critical Path; Event slacks and activity floats; scheduling to match availabilities of manpower; Measures of variability and Probability of Completion by a specified date; Project implementation practices in India.

12 20 0.8

Refrence BooksNo Book Name1 “Project Planning and Control” Patel D. G. Sudhir Prakashan, Ahmedabad (Gujarati)


ACCOUNDING FOR MANAGERIAL DECISION (AMD)Course type : Elective Subject Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To acquaint students with the accounting concepts, tools and techniques for managerial decisions.

UnitNo.

TopicNo.


Credit

1 01 BudgetingDefinition of budget; Essential of budgeting; Types of budgets -

25

38

functional, master etc.; Fixed and flexible budget; Budgetary control; Zero-base budgeting; performance budgeting.

2 02 Standard Costing and Variance AnalysisStandard costing as a control technique; Setting of standards of their revision; Variance Analysis - meaning and importance, kinds of variance and their uses - material labour and overhead variances; Disposal of variances; Relevance of variance analysis of budgeting and standard costing. Reconciliation of Standard Profit with actual profit

25

3 03 Managerial Costing and Break-even AnalysisConcepts of marginal cost; Marginal costing and absorption costing; Marginal costing versus direct costing; Cost-volume-profit analysis; Break-even analysis; Assumptions and practical applications of break-even- analysis; Decisions regarding sale-mix, make or buy decisions and discontinuation of a product line etc.

25

4 04 Emerging Dimension in Management Accounting -(Theory)a. Responsibility Accountingb. Activity based costingc. Just in time (JIT)

25

Refrence BooksNo Book Name1 Management Accounting Rana T. J. Sudhir Prakashan, Ahmedabad2 Advanced Accountancy Maheshwari S.N. Vikas Publishing House Pvt. Ltd.3 Management Accounting Horngran, C.T Gray L. Sundem and William O. Stratton Prentice Hall, Delhi4 Cost Accounting: A Managerial Emphasis Horngren Charles T., Geroge Foster and Srikant M. Daliar

Prentice Hall, Delhi5 Cost Accounting: Principles and practice Lall, B.M. and I.C Jain Prentice Hall Delhi.6 Management Accounting Pandey, I.M: Vani Publication, Delhi.

39


Accounding For Service Organization (ASO)Course type : Elective Subject Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100Objective To understand the concept and system of service sector organization.

UnitNo.

TopicNo.


Credit

1 01 Banking Companies AccountsImportant terms, Transfer to reserve fund or statutory fund, Maintenance of Cash Reserve Ratio (CRR) and maintenance of liquid asset of Statutory Liquidity Ratio (SLR) in theory only. Final Account (only simple problems are expected). Accounting of interest suspense, Revenue Recognition and rebate of bills discounted.

15 25 01

2 02 Electricity Companies AccountsImportant terms (in theory only) and preparation of Final Accounts as per ‘Double Account System’. Revenue Account, Net Revenue Account and payments on capital accounts and General Balance Sheet, Replacement accounts.

15 25 01

3 03 Insurance Companies AccountsTypes of insurance, Nationalization of General Insurance business, Procedure for taking general insurance, Legal Provisions, Code of conduct, Re-Insurance, Preparation of Final Accounts.

15 25 01

4 04 Final Accounts of Non-Profit Making Organization1. Preparation of Receipt & Payment Account, Income &

Expenditure Account and Balance Sheet.2. Preparation of Receipt and Payment account from the

Income and Expenditure Account and Balance Sheet.3. Preparation of Balance Sheet form Receipt and Payment

account and Income and Expenditure Account.4. Preparation of correct account from the given wrong

account.

15 25 01

Refrence BooksNo Book Name1 Advanced Accountancy Rana-Dalal Sudir Prakashan, Ahmedabad2 Advanced Accountancy Maheshwari S.N. Vikas Publishing House Pvt. Ltd

40


Company Law Administration (CLA)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To understand provisions of Company Act, 1956.

UnitNo.

TopicNo.


Credit

1 1.1 Introduction to a companyDefinition, features and types of a company.Meaning and features of private company, restrictions on private company, statutory provisions for conversion of private company into public company and vice versa and private company v/s public company.

08 13 0.5

1.2 Formation of a company and Memorandum of AssociationPre-formation stage, process for certificate of incorporation and process for certificate to commence businessMemorandum of Association – Definition, clauses of Memorandum of Association and provisions for changes in various clauses of Memorandum of Association.

07 12 0.5

2 2.1 Articles of Association and ProspectusArticles of Association – Meaning, company law provisions and particulars of Articles of Association, Doctrine of Indoor Management, concept of Table – A and Memorandum of Association v/s Articles of Association.Prospectus – Meaning, provisions, contents, responsibility about prospectus and statement in lieu of prospectus.

08 13 0.5

2.2 Share capital and issue, allotment, calls, forfeiture, surrender and lienShare capital – types of share capital and concept of reserve capital and capital reserve.Issue of shares – brief concept of minimum subscription, underwriting and share underwriting commission.Process for allotment of share, brief concept of irregular allotment and illegal allotment.Calls on shares – Meaning, company law provisions, process, calls in arrears and calls received in advance.Forfeiture of shares – Meaning, Co. law provisions & process.Surrender of shares – Meaning and reasons. Lien on shares – Meaning and legal position.

07 12 0.5

3 3.1 Share Transfer and transmission of shareMeaning, nature and contents, company law provisions and process for issue of share certificate, share warrant and share stock.Transfer and transmission of shares: Meaning, effects, company law provisions, process, brief concept of forged transfer and blank transfer and transmission of shares – Meaning, legal restrictions and

08 13 0.5

41

process.3.2 Conduct and proceedings of company meetings and types of

meetingsMeaning and company law provisions about notice of meeting, agenda of meeting, quorum, proxy, minutes and voting. Company law provisions about meetings of board of directors, statutory meeting, annual general meeting and extra-ordinary meeting.

07 12 0.5

4 4.1 Administration of a companyMeaning of director and board of director, place of directors, number of directors, methods for appointment of directors, company law provisions about appointment of directors and remuneration of directors, loan to director, end of director’s designation and authorities, duties and responsibilities of directors.

08 13 0.5

4.2 Winding up of a companyMeaning of winding up of a company, only provisions for compulsory winding up of a company, members’ voluntary winding up of a company and creditors’ voluntary winding up of a company.

07 12 0.5

42


Industrial Relation And Labour Legislation (IRC)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To understand Industrial relations, Labour welfare and related legal provisions in India.

UnitNo.

TopicNo.


Credit

1 01 Introduction to Industrial Relations:* Concept of Industrial Relations* Factors influencing Industrial Relations* Role of the parties to Industrial Relations* Meaning, functions of trade unions and History of Indian Trade Unions* National trade unions

15 25 01

2 02 (a) Methods of settling industrial disputes:*. Collective bargaining*. Adjudication of machinery* Strikes/ Lock out.(b) Prevention of industrial disputes:*. Works Education*. Joint Consultation* Grievance settlement

15 25 01

3 03 Social Security & Labour Welfare*.Wage and Salary Administration *.Industrial Discipline*.Industrial safety & Labour welfare *.Social Security*.Labour conferences, tripartite bodies and ILO8

15 25 01

4 04 Legislation pertaining to Labour and Unions: Broad Guidelines*.Factories Act*. Industrial Disputes Act, 1947*. Standing orders Act*. Trade Union Act 1926*.Workmen’s Compensation Act*.Other important Act

15 25 01

Refrence BooksNo Book Name1 Dynamics of Industrial Relations : Dr. C.B. Mamoria, Dr. Satish Mamoria, Gankar Himalaya Publishing

House2 Labour Law I.A. Saiyad Himalaya Publishing House

43


Opration Research (ORC)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To introduce the important ideas in operation research which are both fundamental and long lasting. To provide the theoretical aspects of the subject with practical application to real-life industrial, business problems with some changes as per the requirements.

UnitNo.

TopicNo.


Credit

1 01 Introduction to Operations ResearchDefinitions of O.R., Nature and Scope of O.R., Phases of O.R., Different types of Models in O.R., Iconic or Physical models, Analogue or Schematic models, Symbolic models, Deterministic models, Probabilistic models, General models, Dynamic models, Heuristic models, Types of Mathematical models, Advantages of Models, Decision theory, Decision making under certainty, Risk and Uncertainty conditions- Introduction, Applications of O.R. in the fields of Marketing, Finance, Planning, Research Development Techniques, Limitations of O.R., O.R. in India.

15 25 01

2 02 Linear ProgrammingDefinitions of Linear Programming, Linear Programming as an Optimization Technique, Structure of an L.P. problem, Formulations of L.P. problem, Graphical Method, Simplex method for Maximization problem, Big-M method for Minimization case, Degeneracy, Unbounded, Infeasible and Alternative Solution cases, Advantages and Limitations of Linear Programming, Applications Of L.P.: Production planning problem, Advertising Media Selection problem, Oil Refinery Blending problem, Product Mix problem.

15 25 01

3 03 Transportation Problem and Assignment ProblemTransportation Model, Formulation of Transportation Problem as an L.P. model, Vogel’s approximation Method, Modified Distribution Method, Optimality Tests, Degeneracy in T.P., Unbalanced T.P., Assignment Problem: Formulation, Hungarian Method, Constrained Assignment Problem, Applications of Transportation and Assignment Problems, Traveling Salesman Problem.

15 25 01

4 04 Theory of Games and Sequencing ProblemsStudy of Two Person Zero-sum Game Problems, Games with and without Saddle point, Principles of Dominance, Graphical method, Conversion of Game problem into an L.P. problem, Problem of Sequencing: Sequencing of n jobs on two and three machines, Applications of Game theory and Sequencing problems.

15 25 01

Refrence BooksNo Book Name

44

1 “Introduction to Operations Research” Sharma J.K Mc Milan2 “Operations Research- An Introduction” Taha H. A Pearson Education3 “Operations Research” Hiller and Lieberman Tata Mc. Graw Hill4 ‘Quantitative Techniques for Management’ Vohra N.D Tata Mc. Graw Hill5 “Operations Research: Problems & Solutions” Sharma J. K. Mc Milan6 “Problems and Solutions in Operations Research” Kapoor V.K.: S. Chand


45

Risk Management (RMC)Course type : Soft Skill Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To understand the risk, its evaluation, human factor in risk control, economics of risk financing and risk management in banks and financial markets.

UnitNo.

TopicNo.


Credit

1 01 Introduction to Risk, Risk and Uncertainty, Classification of risks, Risk, peril and hazard, Cost of Risk, Methods of Handling Risk. Risk Management, Nature, Development, Scope, Definition, Objectives. Personal v/s Corporate Risk Management, Corporate Risk Objectives, Attitude and Philosophy. Risk Management Organization and Role of Risk Manager. Risk Management Process.

15 25 01

2 02 Risk Identification, of Internal and External Risk Exposures and Operative Causes.Risk Evaluation. Statistical concepts involved. Probability Theory and Probability distribution. Measures of Central tendency and dispersion. Law of large Numbers, Statistical Inference. Graphical presentation of Data. Risk Evaluation. Assessing probability and severity factors. Application of statistical concepts. Probable Maximum Loss; VaR. Risk Control. Loss Prevention, Loss Prevention, Loss Minimization, Diversification, Optimal Loss control, Contingency Planning; Statutory provisions on Risk control, Human factor in Risk Control, Training, Fire Protection and Extinguishing systems, Surveyor’s role in loss prevention, Mutual Aid Schemes.

15 25 01

3 03 Risk Financing. Economics of Risk Financing. Techniques, Financial Position of the organization. External factors affecting Risk Financing. Risk Transfer. Transfer of activity and transfer of Risk. Insurance as a Risk Transfer tool. Benefits and limitations of insurance. Pooling arrangements. Alternative Risk Transfer. Why ART? Characteristics of ART techniques. ART Tools. Loss Sensitive Contracts, Captive Insurers, Multi-line and Multi-trigger policies, Contingent financing arrangements, Structured debt instruments, CAT Bonds, Weather Derivatives and Venture capital arrangements.

15 25 01

4 04 Risk Retention. Benefits of Retention. Determinants of Retention Policy. Guidelines for Optimal Retention. Aggregated or Disaggregated Risk Management. Risk Management and shareholder value. Risk Management in Banks and Financial Markets.

15 25 01

Refrence BooksNo Book Name1 “Risk Management and Insurance Williams, Arthur McGraw Hill.2 “Fundamentals of Risk and Insurance Vaubhan J, Emmet Wiley Publications3 “Risk Management and Insurance Harringtion McGraw Hill.

46


Indirect Taxes (ITC)Course type : Soft Skill Course Total Credit : 04

47


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To equip Student with application of principles and provisions of concern tax laws.

UnitNo.

TopicNo.


Credit

1 01 Introduction to Indirect Taxes & Central ExciseA. Indirect Taxes : Direct and Indirect Taxes Compared,

advantages and disadvantages of Indirect Taxes, Brief introduction of several Indirect taxes.

B. Central Excise : History, Excisable goods, Classification of goods, Central Excise Tariff Act, Types of excises duty, valuation, Valuation Rules levy and collection of duty, Important provisions of Act.

C. Central Excise Procedure : Registration, Invoice system, Time and manner of payment and duty warehousing, assessment, central excise rules.

15 25 01

2 02 Value added Tax and Service Tax.A. Value Added Tax : International experience, structure of

VAT – Types of VAT, Sales Tax and VAT Compared, Advantage and disadvantages of VAT, Administration of State VAT.

B. Service Tax : Levy of service tax, service covered under service tax, service tax rules, services tax credit rules, Registration, valuation, payment of ST, Assessment.

15 25 01

3 03 Cenvat CreditA. Cenvat credit on inputs, Capital goods and services,

Availing and using cenvat credit, cenvat credit rules.B. Small scale Industries and cenvat.C. Export of Final goods.

15 25 01

4 04 Custom DutyA. Brief background of custom, Nature of custom duty,

Types of custom duties, Classification & Valuation of goods.

B. Baggage, Concept and Types of Baggage, custom duty on baggage, exemptions, Baggage rules.

15 25 01

Refrence BooksNo Book Name1 Indirect Taxes V. S. Date2 Indirect Taxes Law and Practice Sanjiv Kumar3 Excise Manual R. K. Jain4 Service Tax Taxmann

48

Objective The Objective of this course is to enhance decision making ability of students in Situations of uncertainty in a dynamic business environment.

UnitNo.

TopicNo.


Credit

1 1.1 Concept of StrategyMeaning and features of strategy and strategy management, importance and risks of strategic management, strategic management process model and levels of strategy.Meaning of purpose, objective, mission, target and vision, characteristics and importance of mission, factors for formation of mission

08 13 0.5

1.2 Environmental Analysis, Internal Analysis And DiagnosisDefinition and features of business environment, brief concept of external environmental factors, meaning and process of environmental scanning and appraisal, brief concept of internal environmental factors.Porter’s concept of industry analysis, concept of value chain analysis and concept of SWOT analysis.

07 12 0.5

2 2.1 FORMULATION OF STRSTEGYBrief concept of grand strategies, stability strategies, expansion strategies, retrenchment strategies and combination strategies, various alternative strategies – modernization strategies, diversification strategies, integration strategies, merger strategies, take over strategies, joint venture strategies, turn around strategies, divestment strategies and liquidation strategies.

08 13 0.5

2.2 STRATEGIC CHOICEMeaning and process of strategic choice, factors affecting strategic choice, methods for evaluating alternative strategies – BCG Matrix, G.E. nine call planning grid, SPACE, Hoffar product/market growth matrix and bench marking.

07 12 0.5

3 3.1 FUNCTIONAL STRATEGIESMarketing, production, research and development, personal and financial policies and plans.

08 13 0.5

3.2 STRATEGY IMPLEMENTATIONInter relationship between strategy formulation and strategy implementation, brief concept of issues in strategy implementation and resistance to effective implementation of strategy.

07 12 0.5

4 4.1 STRATEGY AND STRUCTURE 08 13 0.5


Strategic Management (SMC)Course type : Core Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

49

Various organization structures for strategy implementation – functional structure, multi divisional structure, strategic business units structure, matrix structure and network organization structure and role of CEO for effective strategy formulation and implementation

4.2 STRATEGIC EVALUATIONMeaning of strategic evaluation and control, types of strategic control, types of operational control and strategic control v/s operational control

07 12 0.5

Refrence BooksNo Book Name1 Managing Business Enterprises: Strategies, Structure and Systems Bhattachary S. K. and Venkatramin

Vikas Publishing House, New Delhi2 Strategic Management in Action Coulter Mary K Prentice Hall, New Delhi3 Strategic Management D. R. Patel and B. A. Prajapati Atul Prakashan, Ahmedabad.4 Business Policy and Strategic Management Glueck, Williams F. and Lawrence Tata McGraw Hill, New

Delhi.5 The Competitive Strategy Michal E. Porter Macmillan, New Delhi

50


Quantitative Techniques And Research Methodology (QTM)Course type : Core Course Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective This course helps students to make them familiar with art of using different research methods and techniques . It also enables students, irrespective of their discipline, in developing the most appropriate methodology for their research studies.

UnitNo.

TopicNo.


Credit

1 1.1 Introduction to research methodologyMeaning, Objectives, motivation in research, types, approaches , importance, research methodology, scientific research , process, criteria for good research, problems encountered, Defining research problem, Developing research proposal, Research Design: meaning, need, features, important concepts

06 10 0.4

1.2 Experimental designsBasic principles - randomization, replication, local control; Informal experimental design - before and after without control, after only with control, before & after with control; Formal experimental designs - completely randomized, randomized block, latin square ;Sampling design: implications, steps criteria for sampling procedure, characteristic of good sample design, different types of sample design - (a) Probability sampling like simple random, systematic random, stratified, cluster (b) Non probability sampling like quota, judgmental, convenience

09 15 0.6

2 2.1 Data collection TechniquesPrimary and Secondary data, direct and indirect investigation and techniques, Data collection through Questionnaires : advantages and disadvantages of mail, & personal questionnaire, essential of good questionnaire, guidelines for constructing questionnaire, difference between survey and experiment

08 13 0.5

2.2 Sampling fundamentalsNeed, some definitions-population, sampling frame, sampling design, statistics and parameter, sampling error, precision, confidence level and significance level; sampling distribution, sampling theory, standard error, estimation for population mean and proportion, Ethical issues in research, Writing research report and presentation of research report, Role of computer in research, general concept of computer and computer technology, computer system, areas of computer applications

07 12 0.5

3 3.1 Testing Hypothesis - Large Sample TestDefinition of hypothesis, basic concepts - null hypothesis and alternative hypothesis, the level of significance, type I & type II errors,

08 13 0.5

51

two tailed and one tailed test, power of test , testing of mean, testing of differences between two means, testing of proportion of differences between two proportion limitations of hypothesis testing

3.2 Testing Hypothesis - Small Sample TestIdea of degree of freedom, test significance based upon t and F statistic- testing of mean, testing of difference between two means, testing of equality of variances.

07 12 0.5

4 4.1 Chi-square Test and analysis of varianceDefinition of chi-square, limitations of chi-square test, chi-square test as a test of goodness of fit and as a test of independence, Yate's correction and its application, Analysis of Variance (ANOVA) : Concept, one way ANOVA, ANOVA in test in latin square design

09 15 0.6

4.2 Non Parametric Test (Distribution Free Tests)Idea of non Parametric tests, Sign test, McNemer change test, Wilcoxon matched pair test, Man-Ehitney test, One Sample Run test.

06 10 0.4

Refrence BooksNo Book Name1 Research Methodology C.R.Kothari 2nd Edition 2004 New Age Internaational Publication, New Delhi2 Research Methodology G. R. Basotia and K. K. Sharma 1st Edition 1999 Mangal Deep Publication, Jaipur.

New Delhi3 Marketing Research concept and practices in India Dr. S.Shahjahan 1st Edition 2005 Mac Millan

IndiaPublication, New Delhi4 Marketing Research Luck and Rubin 7th Edition Prrentice Hall of India Publication, New Delhi.5 Research Methodology D. K. Bhattacharya 1st Edition, 2003 Excel Books Publication, New Delhi6 Introduction to Mathematical Statistics S.P.Gupta S.Chand, New Delhi

52


ADVANCED FINANCIAL ACCOUNDING (AFA)Course type : Elective Subject Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To acquaint students with the according concepts, tools and techniques for managerial decisions.

UnitNo.

TopicNo.


Credit

1 01 Analysis of Financial Statement: - IInterpretation and Analysis of Financial position from given ratio and other details. (including projected statements)

15 25 01

2 02 Analysis of Financial Statement: - IIPreparation and interpretation of Fund Flow and Cash Flow Statement. (including projected statements)

15 25 01

3 03 Accounting TheoryConcepts, Conventions, Principles (GAAP) of Accounting.

15 25 01

4 04 Emerging Dimensions in Accountinga. Inflation Accounting CPP and CCA.b. Accounting Standards - Need and Process.c. Indian Accounting Standard : As 1 to 6 & As 8 to 9.d. Harmonization of accounting Standards.b. Human Resource Accounting.c. Social Accounting.d. Environment Accounting.e. Economic Value Added (EVA)

15 25 01

Refrence Books

No Book Name

1 Management Accounting Rana T. J. Sudhir Prakashan, Ahmedabad2 Advanced Financial Accounting “,Gupta, R.L S.Chand & Co New Delhi.3 Advanced Accountancy Maheshwari, S.N Vol. II Vikas Publishing House, New Delhi4 Advanced Financial Accounting Monga, J.R.: Mayoor Paprebacks, Noida5 Financial Accounting Narayan swamy Prentice Hall of India6 Advanced Accountancy Shukla, M.C and T.S. Grewal Sultan Chand & Co. New Delhi.

HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATANProgramme code : MCACC Programme Name : M.com Account

53

Course Code MCACC402ES Semester : 4FINANCIAL MARKETING (FME)

Course type : Elective Subject Total Credit : 04


Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To develop an understanding of the financial markets in India.

UnitNo.

TopicNo.


Credit

1 01 Money MarketMeaning, Characteristics and Functions of Money Market; Role of the Reserve Bank in the Money Market; Intermediaries in the Money Market; Development of Money Market in India; Money Market Instruments: Treasury Bills, Commercial Paper; Certificate of Deposit; Commercial Bills; Collateralized Borrowing and Lending Obligation; Call Money Market and Term Money Market.

15 25 01

2 02 Capital MarketMeaning, Functions and Types of Capital Market; Reforms in the Capital market; Intermediaries; Issue Mechanisms; Types of Primary Issues: Public, Rights and Private Placement; Resource Mobilization from International Capital Markets: ADRs, GDRs and ECBs; Primary Market Scenario in India; Debt Market: Private Corporate. Debt Market and Government Securities Market; Role of SEBI in the Capital Market.

15 25 01

3 03 Secondary Capital MarketFunctions of the Secondary Market; Post Reforms Stock Market Scenario; Organization, Management and Membership of Stock Exchanges; Listing of Securities; Trading Arrangements; Stock Market Index; Stock Exchanges in India; Measures to boost Liquidity in the Stock Market; Impact of Reforms on Stock Market Activity.

15 25 01

4 04 Derivatives MarketMeanings Economic Benefits, Types of Derivatives Market: Financial and Commodities; Distinctive features of the Derivatives Market; Exchange traded v/s OTC Derivatives Market; Forward and Futures; Options – types and Salient Features of Options.

15 25 01

Refrence BooksNo Book Name1 Financial Markets” 1st Ed Sardar H.C. Sudhir Prakashan, Ahmedabad (Gujarati)2 Indian Financial System,Pearson Education, 3rd Edition. Pathak Bharati V.3 Indian Financial System, Mc Graw Hill, 6th Edition. Khan M.Y.4 Indian Financial System, Economic Times. Machiraju, H.R.


Dissertation / Project Report (DPC)

54

Course type : Core Course Total Credit : 04Teaching time

(hours) Examination Marking scheme

Theory(hrs)

Practical(hrs)

Internal(Marks)

External(Marks)

Total(Marks)

4 X 15 = 60 30 70 ( Paper of 3 hrs) 100

Objective To understand the basic concepts, methods and system of research and to develop the understanding of importance of research in the development of our country in general and our life in particular.

Unit

No.

Topic

No.

Content Hrs. Marks Credit

DISSERTATION / PROJECT REPORT (Compulsory)

100 04