CHOICE BASED CREDIT SYSTEM STRUCTURE - …nmssvnc.edu.in/commerce/uploadsyllabus/afff2e1dbe1d503ab94e5a3b… · CHOICE BASED CREDIT SYSTEM – STRUCTURE ... product, price, promotion,

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CHOICE BASED CREDIT SYSTEM – STRUCTURE

FOR THOSE WHO HAVE JOINED FROM THE ACADEMIC YEAR 2014–15ONWARDS

M.COM

Sem

Subject Hrs. Cr. Adl.

Cr.

Exam

(Hrs)

Marks Allotted

Int. Ext.

I

01 Core Advanced Business Statistics 6 4 3 25 75

02 Core Financial Markets and

Services (common) 6 4 3 25 75

03 Core Accounting for Decision

Making 6 4 3 25 75

04 Core Principles and Practices of

Insurance 6 4 3 25 75

05 *Elec.-I Paper -I 6 4 3 25 75

06 SLC In Plant Training

*Report;@Viva – – 3 –

40

[*30:@10]

60

[*50:@10]

II

01 Core Operations Research 6 4 3 25 75

02 Core Human Resources

Management (Common) 6 4 3 25 75

03 Core Advanced Financial

Accounting (Common) 6 4 3 25 75

04 Core Computer Applications in

Business 6 4 3 25 75

05 NME - I Emerging Trends in Services

Sector 6 4 3 25 75

06 SLC Law Protecting Consumers 3 3 – 100

* Elective-I: Elective paper has two choices, select any one.

I.1 Global Marketing Management (common)

I.2 International Trade Finance and Documentation (Common)

160

Sem

Subject Hrs. Cr. Adl.

Cr.

Exam

(Hrs)

Marks

Allotted

Int. Ext.

III

01 Core Business Research Methods 6 4 3 25 75

02 Core Advanced Cost Accounting 6 4 3 25 75

03 Core Services Marketing (Common) 6 5 3 25 75

04 Core Direct Taxes – I 6 5 3 25 75

05 *Elec.-II Paper -II 6 4 3 25 75

06 SLC Cost Audit and Performance

Management – – 3 3 – 100

IV

01 Core Investment Management

(Common) 6 5 3 25 75

02 Core Entrepreneurship Development 6 5 3 25 75

03 Core Applied Indirect tax 6 5 3 25 75

04 Core Direct Taxes – II 6 5 3 25 75

05 *Elec.-III Paper -III 6 4 3 25 75

06 Elective

Major

Project

*Report;@Viva

– 4 –

40

[*30:@10]

60

[*50:@10]

07 SLC Event Management 3 3 – 100

TOTAL 120 90 12

*Elective II and III: Each elective paper has two choices, select any

one.

II.1. Financial Management

II.2. Marketing Management

III.1. Retail Marketing

III.2. Risk Management

161

M.Com.: Those Who Have Joined From The Academic

Year 2014-15 Onwards Under CBCS System

Core Subject BUSINESS RESEARCH METHODS SEMESTER III Code: 14164301

6 Hrs/Week

Credits 4

Objectives:

To educate the students to develop the most appropriate methodology

for their research studies and to make them familiar with the art of

using research methods and technique.

UNIT - I: [20 Hrs]

Introduction to Research: Meaning – Objectives – types of

research – significance of research – methods of research – case study

– survey method – Research process – steps in research - Research

problem – selection of Research problem - Sources of problem –

Formulation of the research problem.

UNIT – II: [15 Hrs]

Research Design – Meaning – need – Types of Hypothesis –

meaning – criteria of good Hypothesis – concepts – testing of

Hypothesis – steps in testing.

UNIT – III: [20 Hrs]

Methods of Data Collection: Sources – Primary data Secondary

data and – Primary data collection Methods – Interviewing –

observation mail survey Tools for Data collection- Schedules and

Questionnaire - Sampling – Need – types – probability and non

probability Sampling – determining sample size – Sampling merits and

Demerits.

UNIT – IV: [20 Hrs]

Measurement of Variables and Processing of data:

Measurements of Variables –Scaling Techniques – types - Reliability

and Validity - Preparation for analysis – Editing – Coding – Tabulation

– Classification – Statistical Tools and Analysis – Correlation - simple

– partial – regression – partial and multiple.

UNIT – V: [15 Hrs]

Interpretation – Meaning – Need - techniques and Report Writing

– Meaning - significance - Types - steps in drafting Report – contents

of report –Foot note and Bibliography.

162

TEXT BOOKS: 01. Krishnaswami O.R., Renganahtam M., Methodology of Research

in Social Sciences, Himalaya Publishing House, New Delhi 2006

02. Kothari C.R., Research Methodology – Text and Cases, New Age

International Publishers, New Delhi, 2010.

REFERENCES: 01. Thirupathi P.C., A Text book of Research Methodology in Social

Sciences, Sultan chand & sons, New Delhi, 2008

02. Anderson, Thesis and Assignment Writing.

03. Dr. Deepakchawla and Dr. Neena sondhi, Research methods

concepts and cases, Vikas publishing Home Pvt . Ltd, New Delhi.

Core Subject ADVANCED COST ACCOUNTING Code: 14164302

SEMESTER III

6 Hrs/Week

Credits 4

Objectives:

To make the students familiar with cost accounting principles and its

applications in business organisations.

UNIT – I: [10 Hrs]

Introduction – Types of cost – methods of costing – Installation of

costing system – Limitations of costing.


Process costing – normal loss and abnormal loss – transfer of

stock – joint products – by products – Equivalent production.


Unit costing – job costing – services costing – transport,

electricity and hospital


Reconciliation of costing and financial result – Integral accounts.


Cost control – cost reduction – cost audit

TEXT BOOK:

01. Jain and Narang, Cost Accounting, Kalyani Publishers, New

Delhi, 2007.

REFERENCES:

01. Bhar P.K., Cost Accounting, Sultan Chand and Sons, New Delhi,

1999.

02. Dr. Iyyenger S.P., Cost Accounting, Sultan Chand and Sons,

New Delhi, 1994.

03. Maheswari S.N., Cost Accounting, Sultan Chand and Sons, New

Delhi, 1974.

Note: The questions should be asked in the ratio of 80 per cent for

problem and 20 per cent for theory.

163

Core Subject SERVICES MARKETING Code: 14164303/ [Common for M.Com and M.Com (CA) Major Students] 14174303

SEMESTER III 6 Hrs/Week Credits 5

Objectives:

To enrich the knowledge of students about the availability of various

services and how to better utilise the services.

To create an awareness about the wide fluctuations in demand and

supply of services.


Marketing of Services: Introduction – Meaning and definition of

services, Characteristics of Services, Significance of services

marketing. Difference between goods and services – classification of

services. Categorizing service processes – people processing,

Possession processing, mental stimulus processing and information

processing – challenges for service marketers – Designing the service

process – factors in designing service process – service Blue printing –

uses – components. process flow charts – Types of service layouts –

Bench marking – meaning and its application –application of

technology to service activities.


Marketing Mix in Services: Marketing Mix – Meaning, The seven

Ps – The traditional marketing mix – (service) product, price,

promotion, place or physical distribution. Additional marketing mix for

services – people, physical evidence and process.


Balancing Demand and Capacity: Fluctuations in demand that

threaten service productivity – capacity constraints – Demand patterns

– capacity planning – strategies for adjusting capacity to match

demand – strategies for shifting demand to match capacity – Internal

marketing – External marketing – Interactive marketing – Transaction

marketing Vs Relationship marketing.


Managing Service Quality: Service quality – Meaning –

Dimensions in Service Quality – Customer Expectations of Service –

Customer perception of services. Gap analysis – key factors and

strategies for closing gaps.


Marketing of Services With Special Reference To:

a. Educational Services

b. Health Services

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c. Services of Railways and air transports, Hotels and

Tourism

d. Professional or consultancy services

e. Tele Communication Services.

TEXT BOOKS:

01. Vasanti Venugopal and Raghu V.N., Services Marketing,

Himalaya Publishing House, Mumbai, 2001.

REFERENCES:

01. Christopher Love Lock, Jochen wintz and Jayanta Chattergee,

Services Marketing, Pearson Education, South Asia, New Delhi,

2006.

02. Jha S.M., Services Marketing, Himalaya Publishing House,

Mumbai 2003.

03. Valarie A., Zeithaml and Mary Jo Bitner, Services Marketing,

McGraw – Hill, New Delhi, 2008.

Core Subject DIRECT TAXES – I Code: 14164304

SEMESTER III 6 Hrs/Week Credits 5

Objectives:

To gain advanced knowledge of the provisions of Direct tax laws.

To provide working knowledge of framework of taxation system in

India.

To get knowledge of various tax incentives and benefits under Direct

taxes.

To mould the students to become a good tax planner.


Brief History of Income Tax Act in India – Income Tax Act, 1961

– Definitions – Agricultural Income – Capital and Revenue – Capital

Assets – Income – Total Income – Previous year – Assessment Year –

Person – Principal Officer – Residential status – Incidence of Taxation –

Exempted incomes.


Computation of Taxable income – salaries – meaning –

allowances – perks – Deductions from salary – House Property –

computation of income from house property – basis of charge – annual

letting value – computation of annual value – deductions from house

property.


Profits and Gains of business or profession – depreciation –

development allowance.


Income from capital gains – basis of charge – meaning of capital

assets – capital gain – transfer – Determination of cost – cost of

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improvement – Indexed cost – computation of capital gain –

Exemptions – Income from other sources – dividends – types of

securities – Deductions.


Clubbing of income – set off and carry forward of losses –

Deductions from Gross Total Income.

TEXT BOOK:

01. Mehrotra H.C., and Goyal, Income Tax Law and Practice,

Sahitya Bhawan Publishers, Agra.

REFERENCES:

01. Gaur and Narang, Income Tax Law and Practice, Kalyani

Publishers, New Delhi.

02. Lal B.B., Direct Taxes Practices and Planning, Pearson


03. Vinod K. Singhania, Direct Taxes Law and Practice, Taxmann


Note:

The questions should be asked in the ratio of 60 percent for

problems and 40 percent for theory.

Elective Major FINANCIAL MANAGEMENT Code: 14164305

SEMESTER III 6 Hrs/Week

Credits 4 Objectives:

To study the current need for finance its sources and applications

To evaluate the financial projects accurately with proper tools in order

to achieve wealth maximation.

To become as good financial manager.


Financial Management – Nature, scope and objective, finance

Functions – Profit Maximization Vs Wealth Maximization, Role and

Responsibilities of a financial Manager. Basic Valuation concepts –

Time value of money, valuation of Bonds and Stocks.

Financial Statement Analysis and Ratio Analysis – Funds Flow

and Cash Flow Analysis.


Long Term Investment Decisions – Planning and Control of

capital Expenditure – Capital Budgeting Process including Risk

Analysis – Cost of capital and its application in Capital Budgeting

Decisions.


Financial Decisions – Capital structure – Determinants -

Leverages – Theories of Capital Structure, capitalization – Over and

under capitalization.

166


Working Capital Management – Concept, need and

Determinants – Estimation of Working Capital – Inventories -

Receivables management – management of cash.


Dividend Policy – Dividend Policy Decisions – Different dividend

Theories – Policies regarding retained earnings - corporate dividend

practices in India – Statutory Framework.

TEXT BOOK:

01. Dr Maheswari S.N., Financial Management, Sultan Chand &

sons, New Delhi.

REFERENCES:

01. Pandey I.M., Financial Management, Vikas Publications Ltd.,

New Delhi.

02. Prasanna Chandra, Financial Management, Tata McGraw – Hill

Publications Ltd., New Delhi.

03. Ravi M. Kishore, Financial Management, Taxmann Publications

Ltd, New Delhi.

04. Van Home, Financial Management and Policy, Prentice Hall

Publications Ltd., New Delhi.

Note:

The questions should be asked in the ratio of 60 per cent for

Theory and 40 per cent for problems.

Elective Major MARKETING MANAGEMENT Code: 14164306

(Common For M.Com & M.Com CA Students) 14174306

SEMESTER III 6 Hrs/Week

Credits 4 Objective:

This paper aims at providing the learners a broad understanding of

the Concepts, Scope, Nature and Importance of Marketing Management.

It also highlights the importance of the study about Marketing Mix,

Segmentation, Personal Selling, Advertising and E–Marketing.


Marketing and Marketing Management:

An Introduction – Marketing and Marketing Management;

Evolution of Marketing Concept, Modern Marketing Concept, Different

Approaches to Management, Elements or Functions of Marketing,

Features and Objectives of Marketing, Scope of Marketing, Marketing

Process, Social Marketing. Meaning, Definition, Scope, Nature and

Importance of Marketing Management – Functions of Marketing

Manager or Marketing Management – Distinguish between Sales and

Marketing Management—Tasks of Marketing Management.

167


Marketing Mix, Market Segmentations and Consumer Behaviour:

Marketing Mix – Meaning and Definition of Marketing Mix –

Elements of Marketing Mix – Factors Affecting Marketing Mix.

Market Segmentation:

Importance and Benefits of Market Segmentation – Bases for

Market Segmentation – Alternative Strategies towards Market

Segmentation – Elements of Market Segmentation – Market Targeting –

Market Positioning – Positioning Strategies.

Consumer Behavior:

Factors Influencing Buyer Behavior – Buying Decision Process –

Stages of Buying Decision Process.


Product Planning and Development, Pricing and Physical Distribution:

Product: Meaning, Definition, Characteristics and Types of Products –

Product Mix – Dimension of Product Mix – Product Mix Strategies –

Product Life Cycle Stages – Product Planning – Stages in New Product

Development – Rest Marketing – Product Modification – Product

Elimination – Product Diversification.

Pricing: Meaning and Role of Pricing – Types of Pricing – Pricing in

Theory and Practice – Management of Pricing – Selecting a Pricing

method.

Physical Distribution:

Meaning and Definition of Physical Distribution – Activities

Involved in Physical Distribution – Channels of Distribution –

Middlemen – Wholesaler and Retailers – Transportation – Functions

and Types of Transport – Recent Development in Transportation –

Factors Governing the Choice of Mode of Transport.


Personal Selling, Advertising and Sales Promotions:

Personal Selling:

Meaning and Definition – Difference among Personal Selling,

Advertising and Sales Promotion – Factors Affecting Personal Selling

Decisions.

Advertising:

Definition – Elements – Functions – Advantages – Kinds of

Advertising – Advertising Media – Direct Advertising – Advertising

Agency.

168

Sales Promotion:

Definition and Meaning – Types of Sales Promotion Programmes.


E–Marketing:

Emergence of E–marketing, Meaning and Definition of

E–marketing – Meaning, Definition and Benefits of E–business –

E–marketing’s Role in the Business Environment – Environmental

Factors Affecting E–marketing (legal, technical factors and market

related factors). Strategic e–marketing – Strategic Planning – Strategic

Objectives – E–business Models – Internet Business Models –

E–business Models at Various Levels of Commitment. Performance

Metrics – The Balanced Scorecards – Benefits and Application of

Balance Scorecard to E–business and E–marketing.

TEXT BOOK:

01. Philip Kotler and Gary Armstrong – Marketing Management – Prentice Hall of India Ltd., New Delhi, 2007.

REFERENCES:

01. Gandhi J.C., Marketing, A Managerial Introduction, Tata Mc

Graw Hill, Publishing Company Ltd., New Delhi, 1985. 02. Gupta S. L. and Ratna V.V., Advertising and Sales Promotion

Management, Sultan Chand and Sons, New Delhi.

03. Judy Strauss, Adel El–Ansary and RAYMOND Frost – E Marketing – Prentice Hall of India Ltd., New Delhi, 2009.

04. Rathor B. S. and Rathor J.S., International Marketing, Himalaya Publishing House, Mumbai, 1998.

Self Learning Course COST AUDIT AND PERFORMANCE MANAGEMENT SEMESTER III Code: 14804316 Addl. Credits 3 Objectives:

To enrich the knowledge about cost Auditing Procedures.

To create an awareness about the importance of Budgeting.

UNIT – I:

Introduction – What is Audit – Origin of Audit – Audit and its

linkage with accounts – Objectives of Audit – Significance of Audit in

Corporate Sector – Kinds of Audit – Cost Audit versus Financial Audit

– Cost Audit a social Audit – Cost Audit and Efficiency Audit – Basic

Principles of Auditing.

UNIT – II:

Origin of Cost Accounting – Provision: Cost Accounts and Audit

– Objectives of Cost Accounting and Audit – Maintenance of Statutory

Cost Records – What Constitutes Cost Accounting Records –

Conclusion.

169

UNIT – III:

Meaning of Cost Auditor – Who should carry out the Cost Audit

– Dis-qualifications of Cost Auditor – Protection to Cost Auditor –

Powers and Duties of Cost Auditor – Duty to the Profession –

Disciplinary Proceedings – Certain Do’s and Dont’s – Procedure for

Appointment of Cost Auditor – Ceiling on Number of Cost Audits – The

position of a Cost Auditor vis-à-vis the government and the industry.

UNIT – IV:

Standard Costing – Setting of standards, accounting under

standard costing, costs and sales variances, reconciliation of standard

costs and profits with actual; interpretation and investigation of

variances – interrelationship, significance; planning and operational

variances; benchmarking, behavioral aspects in budgeting and

standard costing.

UNIT – V:

Budgeting – Planning, functional and master budgets, time

series and regression; “what if” analysis, controllable and

uncontrollable costs, responsibility budgeting – Cost, profit and

investment centres and divisional performance measurement, residual

income; fixed and flexible budgeting, rolling budgets; performance,

programming and zerobase budgeting, activity based budgeting.

Report to Management with suggested actions on deviations.

TEXT BOOK:

01. Saxena V.K., and Vashist C.D., Management Accounting Performance, Sultan Chand and Sons, New Delhi, 2005.

REFERENCE:

01. Ramanathan A.R., Cost and Management Audit, Tata McGraw – Hill, 1990.

Core Subject INVESTMENT MANAGEMENT Code: 14164401/

[Common for M.Com and M.Com (C.A) Major Students] 14174401

SEMESTER IV 6 Hrs/Week

Credits 5 Objectives:

To give ideas to the students about the investment areas.

To educate the students regarding the practices followed in the

investment areas.


Nature and scope of Investment Management – organization and

Structure of the Security Market in India – Primary Market –

Secondary Market – Derivatives Market – Securities and Exchange

Board of India – investors Protection in the primary and Secondary

Market.

170


Security Analysis – Fundamental, Technical and Random Walk –

Risk, Return Analysis.


Valuation models of Equity and Bonds - Options and Futures –

Valuation of options and futures.


Portfolio Management – Portfolio risk and return – Portfolio

Construction models – Markowitz model – The Sharpe Index model,

Capital Asset Pricing Model Theory and Arbitrage Pricing Theory.


Portfolio evaluation – Need and the process of evaluation.

Portfolio Revision – The Formula Plans, Rupee Cost Averaging –

Constant rupee value – the constant ratio and the variable ratio plans.

TEXT BOOK:

01. Rustagi R.P., Investment Management and Portfolio Analysis,

Sultan Chand and Sons, New Delhi, 2010.

REFERENCES:

01. Bhalla V.K., Investment Management, Sultan Chand and Sons,

New Delhi, 2009.

02. Fischer and Jordon, Security Analysis and Portfolio

Management, Prentice Hall, New Delhi, 2001.

03. Punithavathy Pandian, Security Analysis and Portfolio

Management, Vikas Publishers, New Delhi, 2008.

04. William F. Sharpe, Investment, Prentice Hall, New Delhi, 2006.

Note:


theory and 40 per cent for problems.

Core Subject ENTREPRENEURSHIP DEVELOPMENT Code: 14164402


Credits 5

Objectives:

To inculcate Entrepreneurial Campetency and traits among the

students. spire the students to get sources of project ideas.


Entrepreneur-meaning-characteristics-functions-types-

Entrepreneurial competencies-entrepreneurship as a career-obstacles

inhibiting entrepreneurship- women entrepreneurship development

schemes- TREAD-micro credit scheme for women-marketing

development fund for women-TRYSEM.-Mahila vikash nidhi-Rashtriya

mahila kosh.

171


MSME-meaning-definition-steps in starting small industry-

project report – meaning-contents of project report – Role of DIC in

promoting entrepreneurship.


EDP-Meaning-definition-objectives- institutions for EDP –EDII

(Entrepreneurship Development institute of India.) NIESBUD National

institute for entrepreneurship and small business development-

objectives and its function-CED and its various EDP programmes-

NEEDS (New Entrepreneurs’ Enterprise Development Scheme) –

meaning – objectives – target group - nodal/implementing agencies -

eligibility criteria - activities covered - selection of beneficiaries -

project cost - promoters contribution – subsidy - interest subvention -

financial institution - collateral security - operation of the scheme -

List of activities ineligible for assistance.


Institutional support to entrepreneurs - Role and functions –

Commercial banks - SSIB, SIDO, SISI, NSIC, NPC, NRDC, SIDCO-

ITCOT-, TIIC-THADCO


Incentives and subsidies to MSME - meaning - state government

subsidies and incentives to MSME - central government subsidies and

- tax concessions – assistances - marketing assistances - export

assistances – technical assistances.

Model Application form for TIIC-MSME registration form.

TEXT BOOKS: 01. E.Gordon, K.Natarajan, Entrepreneurship Development

REFERENCES:

01. Ram Chandran, Entrepreneurship Development Tata McGraw

Hill, New Delhi

02. Khanka, S S. Entrepreneurship Development S Chand &

Company Ltd. New Delhi

03. C.B. Gupta and Srinivasan, Entrepreneurship Development, S

Chand & Sons, New Delhi.

Core Subject APPLIED INDIRECT TAX Code: 14164403


Credits 5

Objectives:

To impart practical knowledge of indirect taxes to the students.


Introduction: Direct and Indirect Taxes - Features of Indirect

Taxes - Principal Indirect Taxes

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CST: Objects of CST Act - Levy and collection of CST - Charge of

CST - Interstate Sale - Sale outside the state ( Section 4) - Sale in the

course of import / export ( Section 5) - Rate of tax on sales in the

course of interstate trade - Determination of turnover for CST (Section

8 A) - Exceptions to levy of CST - Exemptions from CST.

VAT: Basic concepts of VAT - Constitutional provisions relating to

State Level VAT - VAT rates and coverage of goods - Input tax and

output tax - Input tax credit - VAT Liability - Composition scheme for

small dealers - VAT and sales tax incentives - VAT on works contracts

- VAT and sale of food articles - VAT Procedures

UNIT - II: [20 Hrs]

Central Excise Duty: What is Excise Duty - Constitutional

Provisions - Types of Central Excise Law - Sources of Central Excise

Law - Levy of Duty - Goods and Excisable Goods – Manufacture -

Collection of Duty - Classification of Excisable Goods - Valuation of

excisable goods - Small Scale Industry (SSI) exemption - General

Procedures.


Basic Concepts of Service Tax: Introduction - Constitutional

Provisions - Sources of service tax law - Selective VS comprehensive

coverage - Administration of service tax - Extent, Commencement and

Application ( section 64) - Definition of service ( Section 65B (44)) -

Charge of service tax ( section 66B) - Education cess and secondary

and higher education cess - Negative list of services ( Section 66D) -

Date of Determination of rate of tax, Value of taxable services and rate

of exchange ( Section 67A) - Determination of point of taxation –

General rule ( Rule 3) - Determination of point of taxation in case of

change in effective rate of tax ( Rule 4) - Payment of taxes in case of

new services ( Rule 5) - Determination of point of taxation in case of

person liable to pay service tax under reverse charge or in case of

associated enterprises ( Rule 7) - Determination of point of taxation in

other cases (Rule 8A) - Valuation of taxable services for charging

service tax ( Section 67) - Service tax ( Determination of Value ) Rule,

2006


Exemptions and Abatements: Introduction - Mega Exemption

Notification - Small service Provider’s (SSP) exemption - Refund of

service tax paid on services used in the export of goods - Exemption to

services provided by TBI/ STEP. - Exemption to services received by a

173

developer / units of an SEZ - Exemption to specified export promotion

schemes. - Abatements in respect of various taxable services.


Service tax Procedures: Registration ( Section 69 & rule 4 of the

Service tax Rules 1994) - Issue of invoice bill or challan or

consignment note ( Rule 4A & 4B) - Person liable to pay service tax (

Section 68 & Rule 2(1) ( d) of the Service Tax Rules 1994 - Payment of

Service Tax - Returns ( Section 70, Rule 7Band Rule 7C of the Service

tax Rules 1994) - Accounting codes for payment of service tax.

Cenvat Credit: Rule 2- Definitions - Rule 3 - CENVAT Credit -

Rule 4 - Conditions for allowing CENVAT credit - Job Work provisions (

Rule 4(5) and 4(6) - Rule 5 – Refund of CENVAT Credit - Rule 5A –

Refund of CENVAT credit to units in specified areas - Rule 5B –

Refund of CENVAT credit to service providers providing services taxed

on reverse charge basis - Rule 6 - Obligation of manufacturer or

producer of final products and a provider of output service - Rule 7-

Manner of distribution of credit by input service distributor - Rule 7A-

Distribution of credit on inputs by the office or any other premises of

output service provider – Rule 8 – Storage in inputs outside the factory

of the manufacturer - Rule 9 – Documents and accounts.

TEXT BOOK:

01.Reddy T.S., and Hariprasad Reddy, Business Taxation,

Marcham publications.

REFERENCES:

01. Datey V.S., Indirect Taxes – Law and Practice, Taxmann

Publications, New Delhi.

02. Dr. Balachandran V., Indirect taxation, Sultand chand & sons,

New Delhi.

Note:


problem and 20 per cent for theory.

Core Subject DIRECT TAXES – II Code: 14164404

SEMESTER IV

6 Hrs/Week

Credits 5

Objectives:

To gain knowledge on procedural aspects for filling tax returns for

various assessees.

To provide thorough knowledge of various concepts and their

applications relating to direct tax and wealth tax with a view to

integrating the relevance of these laws with financial planning and

management decision.

174


Assessment of Individual – Hindu undivided family


Assessment of Firms – Association of persons – companies


Procedure for Assessment – Advance Payment of Tax – T.D.S. –

Income Tax Authorities – Collection – recovery and refund of tax and

advance payment of tax.


Tax planning – avoidance – evasion – setting of new business –

financial management decisions – specific managerial decisions –

employees’ remuneration – non-residents.


Wealth Tax Act, 1957 – Definition – Assets – Net Wealth –

Valuation date – Deemed Wealth – Exempted wealth – valuation of

Assets for wealth Tax – Assessment of wealth tax – Assessment

procedure – penalties – wealth tax authorities – revision and reference

– tax planning in wealth tax.

TEXT BOOK:

01. Mehrotra H.C. and Goyal, Income Tax Law and Practice, Sahitya

Bhawan Publishers, Agra. REFERENCES:

01. Gaur and Narang, Income Tax Law and Practice, Kalyani Publishers, New Delhi.

02. Lal B.B., Direct Taxes Practices and Planning, Pearson

Publishers, New Delhi. 03. Vinod K. Singhania, Direct Taxes Law and Practice, Taxmann

Publishers, New Delhi. Note: The questions should be asked in the ratio of 60 percent for

problem and 40 percent for theory.

Elective Major RETAIL MARKETING Code: 14164405

SEMESTER IV

6 Hrs/Week

Credits 4

Objectives:

To enrich the knowledge about the concept of Retail marketing and

functions performed by a retaibr.

To understand the global retail industry by our commerce students.


Introduction to Retailing – Role – Functions – Framework –

Relationships – Retail customers – Decision making – Shopping

Behaviour.

175


Situation Analysis – Retail organisation – Different types –

channel behaviour.


Retail market segmentation – Dimensions – Shopping Attitudes –

Retailors Actions – Location strategy – Factors – Types.


Merchandise Management – Philosophy – Buying organisation

formats – Devising Merchandising plans – Implementing

Merchandising Plans – Category Management – Logistics – Inventory

Management – Atmospherics and Retail space Management.


Retail pricing – Factors – Development Retail price strategy –

Consumer responsiveness to prices – Retail promotion strategy – Types

– Image – Retail Audit – Relationship Marketing in Retailing – Retail

administration.

TEXT BOOK:

01. Chetan Bajaj, Rajnish Tuli, Srivastava, Retail Management, Oxford University Press, New Delhi, 2011.

REFERENCES:

01. Berman, Evans, Great Ideas in Retailing, Prentice Hall of India, New Delhi, 2010.

02. Dunne, Lush, Griffith, Retailing, South Western Educational

Publishers, New Delhi, 2012.

Elective Major RISK MANAGEMENT Code: 14164406

SEMESTER IV

6 Hrs/Week

Credits 4

Objectives:

To create knowledge about various types of risk and how to manage

risk.

To create awareness about insurable risk.

To create knowledge about reinsurance


Basic Concepts of Risk:

Meaning – Classification of Risk – Risk and Uncertainty – The

Burden of Risk – The Growing Number of Variety of Pure Risks –

Increasing Severity of Losses – Managing Risk.


Evolution of Risk:

The History of Modern Risk Management – Definition of Risk

Management – Risk Management Tools – Risk Management as a

176

Business Function – Misconceptions about Risk Management – Risk

Management and the Individual – The Risk Management Process.


The Insurance Device:

The Nature and Functions of Insurance – The Economic

Contribution of Insurance – Elements of an Insurable Risk – Self

Insurance – The Fields of Insurance.


Application of Risk Management:

Risk Management Decisions – Buying Insurance – Selecting the

Agent and the Company – Alternatives to Commercial Insurance.


Management of Insurance Companies:

Underwriting – Claims Management – Insurance Pricing –

Insurance Marketing – Insurance Intermediaries – Reinsurance –

Information Technology in Insurance.

TEXT BOOK:

01. Emmett J. Vaughan, and Therese M. Vaughan, Fundamentals of

Risk and Insurance, John Wiley and Sons, Inc. 2002.

REFERENCES:

01. Bob Ritchie and David Marshall – Business Risk Management,

Chapman and Hall, London, 1996.

02. Gupta P.K., Insurance and Risk Management Himalya

Publishing House, Mumbai, 2008.

03. Ian Johns tone M., and Bryden, Managing Risk, Avebury,

England, 1995.

Elective Major PROJECT Code: 14164407

SEMESTER IV Credits 4

Objectives:

To apply the theoretical knowledge to the Practical Business problems.

To give basic Research knowledge to the PG students.

To create knowledge about to the techniques of Data collection.

Every student must complete a project work in the Fourth

semester.

Every student will be assigned to a staff member who will

provide necessary guidance for preparation.

Every student shall be asked to maintain work diary relating to

the project work.

Every student must submit the project report at the end of the

Fourth semester before the last working day.

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The report will be signed by the staff guide and countersigned by

the Head of the Department of Commerce.

The distribution mark for the Project:

PARTICULARS INTERNAL EXTERNAL TOTAL

Project Report Viva Voice

30 10

50 10

80 20

TOTAL 40 60 100

Self Learning Course EVENT MANAGEMENT Code: 14804416 SEMESTER IV Addl. Credits 3

Objectives:

To encourage the students to manage the various events.

To develop leadership quality in particular event.

UNIT – I:

Event management – Introduction – Meaning – kinds of Event

management - Event management marketing – Budgeting the event –

Event promotion – careers in Event management - Event management

industry in India.

UNIT – II:

Event planning and leadership – planning special events – key

TIPS in developing the event plan – importance of sponsorship – after

the event – Growth and opportunities of event leader – subfields of

event leadership – changes in the event leadership – Event leadership

careers – developing the career.

UNIT – III:

Event management: Tools and Tactics – Event co ordination –

identifying the event audience – shorter meetings – event marketing –

experimental and Event marketing – Growth of experimental event

marketing - successful event marketing and management -

Event marketing in the industry.

UNIT – IV:

Assessment of event - Assessment of needs –customers,

capabilities and competition – analysing resources – event components

– Timelines and production schedules. – contingency plans – corporate

action Events – Types of corporate action.

UNIT – V:

Lighting events – designers and lighting direction – importance

of small events – Risk management – catering of on – premise events –

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Objectives of catering departments – organisation of catering

departments – catering staff positions – policies of catering department

– challenges of catering department – types of caters – special event

tourism – social effects of tourism activity.

TEXT BOOKS:

01. Swarup Goyal K., Event management, Adhyayan publishers and

distributors, New Delhi - 11002.

REFERENCE:

01. Lynn van der wagen, Brenda Carlos, Event management for

tourism cultural, Business, and sporting events, pearson

Education , New Delhi – 110092.

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M.Com.: Those who have joined from the academic year

2014-15 onwards under CBCS System

EVALUATION PATTERN

Internal : 25 Marks

External : 75 Marks

INTERNAL:

Test –15 (average of the better two of the three tests conducted)

Assignment – 5

Seminar – 5

Question Paper Pattern:

INTERNAL EXTERNAL

Part – A : 4 1 = 4

Part – B : 3 4 = 12

(Either/ Or)

Part – C : 2/3 7 = 14

*30

Part – A :5/7 2 = 10

Part – B : 5 7 = 35

(Either /Or)

Part – C : 3/510 = 30

75

* Internal test mark 30 will be converted to 15.