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St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 1
ST. PHILOMENA’S COLLEGE (AUTONOMOUS)
MYSORE
P G DEPARTMENT OF COMMERCE
MASTER OF COMMERCE – M.Com
REVISED SYLLABUS
Effective from the Academic Year 2015-16
Choice Based Credit System (CBCS) and Continuous Assessment Grading
Pattern (CAGP) under the existing regulations governing two year- four
semesters Choice Based Credit System (CBCS) and Continuous Assessment
Grading Pattern (CAGP) Master’s Degree Programmes under Autonomous
Structure.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 2
ST.PHILOMENA’S COLLEGE (Autonomous) MYSORE
Master of Commerce -M.Com
The course will be started under the existing regulations governing two
year- four semesters Choice Based Credit System (CBCS) and Continuous
Assessment Grading Pattern (CAGP) Master’s Degree Programmes under
Autonomous Structure.
Existing Guidelines/Regulations
1. Eligibility for Admission
Candidates shall have studied B.Com or Equivalent Degree course of any recognized
University with not less than 45 % ( 40% for SC/ST and Category - I Candidates) of the
aggregate marks of all the years of course of study excluding the languages and foundation
course papers. The qualification and the percentage marks for admission shall be as per the
guidelines issued by University of Mysore from time to time
Note: - In case of candidates who have taken more than three years to complete their
Bachelors Degree, the percentage of mark is arrived as per the guidelines issued by
University of Mysore from time to time
2. Duration of the Programmes
The duration of Programme shall extend over 4 semesters (two academic years) of 20 weeks
each including instructions and examinations.
3. Maximum Period for Completion of the Programmes
The candidates shall complete the Programme within 4 years from the date of admission. The
term completing the programmes means passing all the prescribed examinations of the
programme to become eligible for the degree. No candidate shall be permitted to appear for
the examinations after the prescribed period for completing the programme. Whenever a
candidate opts for blank semesters/ dropped papers, he/she have to study the prevailing
papers offered by the department when he /she continues his /her studies.
4. Medium of Instruction
The medium of instruction shall be English.
5. Hours of Instruction per Week
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 3
There shall be 24-30 hours of instructions per week in subjects without practicals/field-work
and 28-34 hours of instructions per week in subjects with practicals/field-work. These hours
may be distributed for lectures, seminars, tutorials, practicals, project-work and other modes
of instruction which individual courses may demand.
6. Attendance
Each paper (theory/practical) shall be treated as an independent unit for the purpose of
attendance. A student shall attend a minimum of 75% of the total instruction hours in a paper
(theory/practical) including tutorials and seminars in each semester. There shall no provision
for condonation of shortage of attendance and a student who fails to secure 75% attendance
in a paper shall be required to repeat that semester with the payment of semester fees.
7. Guidelines to Implement CBCS & CAGP Masters Degree Programme
Course: Every paper offered will have three components associated with the teaching-
learning process, namely
(a) L - Lecture (b) T - Tutorial (c) P - Practicals
Where
L - Stands for Lecture session.
T - Stands for Tutorial session consisting participatory discussion/self study/desk work/ brief
seminar presentations by students and such other novel methods that make a student to absorb
and assimilate more effectively the contents delivered in the Lecture classes.
P -Stands for Practical session and it consists of Hands on experience / Laboratory
Experiments/Field Studies/Case studies that equip students to acquire the much required skill
component.
In terms of credits, every one hour session of L amounts to one credit per semester
and a minimum of two hour session of T or P amounts to one credit per semester,
over a period of one semester of 16 weeks for teaching – learning process. The total
duration of a semester is 20 weeks inclusive of semester end examination.
A paper shall have either one or two or all the three components. That means a may have
only lecture component, or only practical component or combination of any two or all the
three components.
The total credit earned by a student at the end of the semester upon successfully completing
the course is equal to L + T + P of each paper.
Different papers of study are labeled and defined as follows:
Hard Core Paper
A paper which should compulsorily be studied by a candidate as a core requirement is termed
as a Hard Core Paper.
Soft Core Paper
If there is a choice or an option for the candidate to choose a paper from a pool of papers
from the main discipline subject of study or from a sister/related discipline / subject which
supports the main discipline/ subject is termed as a Soft Core Paper.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 4
Elective Paper
Generally a paper which can be chosen from a pool of papers and which may be very specific
or specialized or advanced or supportive to the discipline / subject of study or which provides
an extended scope or which enables an exposure to some other discipline / subject / domain
or nurtures the candidate’s proficiency / skill is called an Elective Paper. Elective papers may
be offered by the main discipline / subject of study or by sister / related discipline / subject of
study. A Soft Core paper may also be considered as an elective.
Open Elective
An elective paper chosen generally from an unrelated discipline / subject, with an intention to
seek exposure is called an open elective. A core paper offered in a discipline / subject may
be treated as an elective by other discipline / subject and vice versa.
Project work / Dissertation work It is a special paper involving application of knowledge in solving / analyzing / exploring a
real life situation / difficult problem.
Minor Project Work
A project work up to 4 credits is called Minor Project work.
Major Project Work
A project work of 6 to 8 credits is called Major Project Work.
Dissertation Work A project work can be of 10 – 12 credits. A Project /Dissertation work may be a hard core or
a soft core as decided by the BOS concerned.
8. Scheme of Instruction
8.1 A candidate has to earn a minimum of 76 credits, for successful completion of a
Master’s Degree with a distribution of credits for different papers as given in the following
table.
Paper Type Credits
Hard Core A minimum of 42, but not exceeding 52
Soft Core A minimum of 16
Open Elective A minimum of 08
8.2 A candidate can enroll for a maximum of 24 credits per semester.
8.3 Only such candidates who register for a minimum of 18 credits per semester and
complete successfully 76 credits in 4 successive semesters shall be considered for
declaration of ranks, medals and are eligible to apply for student fellowship,
scholarship, free ships and hostel facilities.
9. Continuous Assessment, Earning of Credits and Award of Grades
The evaluation of the candidate shall be based on continuous assessment. The structure for
evaluation is as follows:
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 5
9.1 Assessment and evaluation processes happen in a continuous mode. However, for
reporting purposes, a semester is divided into 3 distinct components identified as
C1, C2, and C3
9.2 The performance of a candidate in a paper will be assessed for a maximum of 100 marks
as explained below.
a) The first component (C1) of assessment is for 15 marks. This will be based on test,
assignment, seminar and attendance (Class Participation).During the first half of the
semester, the first 50% of the syllabus will be completed. This shall be consolidated
during the 8th
week of the semester. Beyond 8th
week, making changes in C1 is not
permitted. The marks for the class participation - 91-100 % -05 marks, 81-90% - 04
marks and 75-80% -03 marks.
b) The second component (C2) of assessment is for 15 marks. This will be based on
test, assignment, seminar and attendance (Class Participation). The continuous
assessment and scores of second half of the semester will be consolidated during the
16th
week of the semester. During the second half of the semester, the remaining
units in the paper will be completed. The marks for the class participation- 91-100
% -05 marks, 81-90% 04 marks and 75-80% -03 marks
c) The outline for continuous assessment activities for Component – I (C1) and
Component – II (C2) will be proposed by the teacher(s) concerned before the
commencement of the semester and will be discussed and decided in the respective
Departmental Council. The students should be informed about the modalities well
in advance. The evaluated papers / assignments during component - I (C1) and
component - II (C2) of assessment are immediately returned to the candidates after
obtaining acknowledgement in the register maintained by the concerned teacher for
this purpose.
d) During the 18th
– 20th
week of the semester, a semester end examination of 2 hours
duration shall be conducted for each paper. This forms the third/final component of
assessment (C3) and the maximum marks for the final component will be 50.
10. Setting Question Papers and Evaluation of Answer Scripts.
a) Question papers in three sets shall be set one by the internal and two by the external
examiners. While selecting the examiners the University Guidelines to be followed.
Whenever there are no sufficient internal examiners, the Chairman of Board of
Examination [BOE] shall get the question papers set by external examiners.
b) The Board of Examiners shall scrutinize and approve the question papers and
scheme of valuation.
c) There shall be single valuation for all theory papers by external examiners. A
detailed scheme of valuation to be prepared by the department and to be provided to
the external examiner along with the answer scripts
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 6
d) The examination for Practical Work / Field Work / Project Work will be conducted
jointly by internal and external examiners. However, the BOE on its discretion can
also permit two internal examiners from the College.
e) If a paper is full of (L = 0): T: (P=0) type, then the examination for C3 component
will be as decided by the BOS concerned.
i) The details of continuous assessment are summarized in the following Table
Component Syllabus in a paper Weightage Period of continuous
assessment
C1 First 50%
of the Syllabus 15%
First half of the semester
To be consolidated by 8th
week
C2 Remaining 50%
of the Syllabus 15%
Second half of the semester
To be consolidated by
16th
week
C3 Semester-end examination ( all
units of the paper) 70%
To be completed during
18th
– 20th
Week
Final grades to be announced latest by 24th
week
k) A candidate’s performance from all 3 components will be in terms of scores, and the
sum of all three scores will be for a maximum of 100 marks (15 + 15 + 70).
m) Finally, awarding the grades should be completed latest by 24th
week of the
Semester.
11. Minor / Major Project Evaluation
Right from the initial stage of defining the problem, the candidate has to submit the
progress reports periodically and also present his / her progress in the form of
seminars in addition to the regular discussion with the guide. Components of
evaluation are as follows:
Component – I(C1): Periodic Progress and Progress Reports ( 15)
Component – II (C2): Results of Work and Draft Report (15)
Component – III(C3): Final Viva Voce and evaluation (70). The report evaluation is
for 40 and the Viva –voce examination is for 30.
12. In case a candidate secures less than 30% in C1 and C2 put together in a paper, the
candidate is said to have DROPPED that paper, and such a candidate is not allowed
to appear for C3 in that paper.
In case a candidate’s class attendance in a paper is less that 75% or as stipulated by
the College, the candidate is said to have DROPPED that paper, and such a candidate
is not allowed to appear for C3 in that paper.
Teachers offering the papers will place the above details in the P G Department
Council meeting during the last week of the semester, before the commencement of
C3 and subsequently a notification pertaining to the above will be brought out by the
Principal before the commencement of C3 examination. A copy of this notification
shall also be sent to the office of the Controller of Examinations.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 7
12.1 In case a candidate secures less than 30% in C3 he/she may choose DROP/MAKEUP
option.
In case a candidate secures more than or equal to 30% in C3 but his/her grade (G) = 4,
as per section 12.5 below, then he/she may be declared to have been conditionally
successful in that paper, provided that such a benefit of conditional clearance based on
G = 4 shall not be availed for a maximum of 8 credits for the entire programme of
Master’s Degree of two years.
A candidate exercising his/her option to MAKEUP examination shall be declared
passes if he/she secures more than or equal to 30% in C3 provided he/she fulfils the
conditions mentioned in the Para 12.1 & 12.5. To a candidate who does not pass in
MAKE UP examination , no separate MAKEUP examination shall be conducted.
Such a candidate has to appear for the examination as and when the C3 component
examination is conducted for Odd & Even semester of that academic year along with
the regular candidates..
12.2 A candidate has to re-register for the DROPPED paper when the paper is offered
again by the department if it is a hard core paper. The candidate may choose the same
or an alternate core/elective in case the dropped paper is soft core/ elective paper. A
candidate who is said to have DROPPED project work has to re-register for the same
subsequently within the stipulated period. The details of any dropped paper will
not appear in the grade card.
12.3 The tentative / provisional grade card will be issued by the Registrar (Evaluation) at
the end of every semester indicating the papers completed successfully. This
statement will not contain the list of DROPPED papers.
12.4 Upon successful completion Master’s degree a final grade card consisting of grades
of all papers successfully completed by the candidate will be issued by the Registrar
(Evaluation).
12.5 The Grade (G) and the Grade Point (GP) earned by the candidate in the subject will be
as given below.
P G GP = V x G
90 – 100 10 V x 10
80 – 89 9 V x 9
70 – 79 8 V x 8
60 – 69 7 V x 7
50 – 59 6 V x 6
40 – 49 5 V x 5
30 – 39 4 V x 4
0 – 30 0 V x 0
Here, P is the percentage of marks P= [(C1+C2) + C3] secured by a candidate in a
paper which is rounded to nearest integer. V is the credit value of paper. G is the
Grade and GP is the Grade Point.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 8
12.6 A candidate can withdraw any paper within ten days from the date of notification of
final results of that semester. Whenever a candidate withdraws a paper, he/she has to
register for the same paper in case it is hard core paper, the same paper or an alternate
paper if it is soft core/open elective.
A DROPPED paper is automatically considered as a paper withdrawn.
12.7 The Semester Grade Point Average (SGPA) of a candidate after successful
completion the required number of credits (76) is given by
SGPA = creditsofnumberTotal
GP
12.8 The Final Semester Grade Point Average (SGPA) of a candidate after successful
completion the required number of credits (76) is given by
CGPA = SemesterstheallofCredits
SemestersfourtheallofGP
13. Classification of results The Final Cumulative Grade Point (FGP) to be awarded to the student is based on
CGPA secured by the candidate and is given as follows:
CGPA FGP
Numerical Index Qualitative Index
4< = CGPA < 5 5 SECOND CLASS
5< = CGPA < 6 6
6< = CGPA < 7 7 FIRST CLASS
7< = CGPA < 8 8
8< = CGPA < 9 9 DISTINCTION
9< = CGPA < 10 10
Overall percentage = 10 x CGPA or is said to be 50% in case CGPA < 5
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 9
CHOICE BASED CREDIT SYSTEM
M.COM COURSE STRUCTURE AND SYLLABUS
FROM THE ACADEMIC YEAR 2015-16 ONWARDS
COURSE CREDIT STRUCTURE
Semester
Hard Core
Credits
Soft Core
Credits
Open Elective
Credits
Total
Credits
I 16 4 - 20
II 12 4 4 20
III 08 8 4 20
IV 08 8 - 16
Total 44 24 8 76
Sl.No Code Title
Pa
per
Ty
pe
(HC
/SC
)
L:T
: P
Credit
Pa
per
Sem
este
r
To
tal
I Semester- Four HC and any one SC
20 20
1 Accounting Theory HC 3:1:0 4
2 Corporate Governance HC 3:1:0 4
3 Financial Management HC 3:1:0 4
4 Marketing Management HC 3:1:0 4
5 Business Policy and Environment SC 3:1:0 4
6 Statistics for Business Decisions SC 3:1:0 4
II Semester - Three HC and any one SC and any one OE from other department 1 Financial Market Instruments HC 3:1:0 4
16
+
4
20
2 Human Resource Management HC 3:1:0 4
3 Organizational Behavior HC 3:1:0 4
4 Computer Applications in Commerce SC 3:1:0 4
5
Strategic Management SC 3:1:0 4
7 From other department OE 3:1:0 4
III Semester – Two HC and any one SC & any one SC elective & any one OE from other department
1 Business Research Methods HC 3:1:0 4
16
+
4
20
2 International Business HC 3:1:0 4
3 Management of Non- Profit Organizations SC 3:1:0 4
4 Security Analysis and Portfolio Management SC 3:1:0 4
5
Group –A:Business Taxation- Indirect Tax Law
and Practice ( Elective: Paper 1 )
or
Group-B: Management Accounting - Marginal
Costing and Decision Making (Elective: Paper 1)
SC 3:1:0 4
6
SC 3:1:0 4
7 From other department OE 3:1:0 4
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 10
IV Semester- Two HC, any one SC and any one SC elective
1 International Accounting HC 3:1:0 4
16
16
2 Mergers and Acquisitions HC 3:1:0 4
3 Project Work SC 3:1:0 4
4 International Financial Management SC 3:1:0 4
5 International Human Resource Management SC 3:1:0 4
6 Group-AS: Business Taxation- Corporate Tax
Law and Planning (Elective:Paper2)
or
Group-B: Management Accounting - Tools and
Techniques of Control ( Elective: Paper 2 )
SC 3:1:0 4
7
SC 3:1:0 4
Open Electives – To be offered to the students of other departments
1
Personality Development OE 3:1:0 4
2 Retail Banking OE
3:1:0
4
Elective Groups:
Any one group from the available electives shall be selected by a student at the
commencement of III Semester. Once a group has been selected, no change in the selected
group will be allowed later.
Project Work / Dissertation: A student in the fourth semester shall register for a Project
Work/Dissertation which is optional. It carries 4 credits. Students who do not opt for Project
Work will have to choose a soft core subject from the list of soft core subjects offered in the
fourth semester.
Syllabus
M.Com I SEMESTER
Title: ACCOUNTING THEORY
1. Course Description:
The course provides the coverage of the meaning of accounting theory, its types,
approaches to formulate accounting theory; the IASB’s conceptual framework; definition,
recognition, measurement and disclosure of elements of financial statements; accounting
regulation and policy in India
2. Course Objectives:
The goal of this course is to provide the knowledge of accounting theory based on
conceptual framework of accounting theory and also the critical thinking skills necessary to
analyze and interpret accounting related transactions in accordance with accounting theory,
and the financial reports generated by the accounting system.
3. Pedagogy:
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 11
Course activities consist of lectures, case study analysis, group discussions, seminar
presentation, assignment writing and tests. Reading and analysis of annual reports of
companies will be the integral part of instruction.
4. Course Contents:
Module 1:
The Meaning of Accounting Theory: The meaning of accounting theory; Nature of
accounting theory; limitations of accounting theory; relationship with accounting research
and practice. Syntactical, Semantical and Behavioural accounting theories. Approaches to
formulation accounting theory. Ownership theories - Proprietary, Entity and Fund theories.
Accounting Standards- Concept, formulation, applicability and compliance. Case Study
Analysis.
Module 2:
The IASB Framework for the Preparation and Presentation of Financial Statements:
Preface, purpose and scope; Users and their information needs; Objectives of financial
statements; Underlying concepts and assumptions; Qualitative characteristics of financial
statements; Constraints on relevant and reliable information; Structure and format of
financial statements. Physical and financial capital maintenance concepts. Case Study
Analysis.
Module 3:
Definition, Recognition, Measurement and Disclosure of Elements in Financial
Statements and an Overview of Depreciation Accounting ( AS 6 ), Accounting for
amalgamations ( AS 14 )- The concept of revenue and expense; their recognition principles
and processes, measurement methods and disclosure issues. Gains and losses from
extraordinary items, discontinued operations, effects of changes in accounting principles and
prior period items. An overview of Depreciation Accounting ( AS6 )- Problems. An
overview of Accounting for Amalgamations ( AS 14 ) . Case study analysis.
Module 4:
The Framework of Accounting Regulation and Policy: Need for and evolution of
accounting regulation in India. Regulatory provisions of accounting in Indian Companies
Act. Role of MCA, NFRA, NACAAS, ICAI, SEBI and RBI in framing and enforcing
accounting regulation in India.Meaning and objectives of accounting policy. Economic and
social consequences of accounting regulation and policies. Analysis of Significant
Accounting Policy Statements disclosed by the companies in their annual reports.
References:
1. Anthony R.N., D.F. Hawkins and K.A. Merchant, Accounting: Text and Cases ,
McGraw Hill, 1999
2. Ahmed RiahiBelkaoui, Accounting Theory, Quorm Books, 2000.
3. JawaharLal, Accounting Theory and Practice, Himalaya Publishing House, 2008.
4. L.S. Porwal, Accounting Theory, TMH, 2000.
5. Thomas R.Dyckman, Charles J Davis, Roland E.Dukes, Intermidate Accounting,
Irwin McGraw-Hill.
6. www.iasb.org.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 12
7. www.icai.org.
8. www.dca.gov.in
****
M.Com I SEMESTER
Title: CORPORATE GOVERNANCE
1. Course Description:
The course provides coverage of concept of corporate governance, ethics , Corporate
Social responsibility and corporate governance in India and reforming of BOD and
different committees
2. Course Objectives:
This subject aims to:
a. Enable the student to understand the concept of corporate governance;
b.Help students to know about corporate ethics and cultural influences;
c. Impart knowledge of corporate social responsibility and accountability; and
d.Give information about the corporate governance reforming committee reports
in India.
3. Pedagogy:
The subject matter will be presented through lecture, class discussion, student
presentation, guest lectures and laboratory experiences.
4. Course Contents:
Module 1:
Concept of Corporate Governance: Definition, concept, importance. Difference between
governance and management. Potential consequences of poor corporate governance.
Corporate governance and Agency theory- Elements and benefits of good corporate
governance-present scenario-case studies.
Module 2:
Board and Shareholders competence in ensuring good Corporate Governance: Board of
Directors- meaning, types, role and responsibilities. Non- executive directors and their
contribution to good corporate governance. Composition of the Board-Board Committees-
Audit Committee, Shareholders Grievance Committee, Corporate Governance Committee.
Corporate Governance and Shareholder Rights, Challenges in exercising Shareholders rights.
Shareholders meetings- case studies.
Module 3:
Corporate Ethics and Corporate Social Responsibility: Concept and Importance –benefits
of corporate ethics-corporate philosophy and culture-managing ethics and legal compliance-
case analysis rate accountability-business and ecology. Corporate Social Responsibility-
Provisions in Companies Act 2013- Corporate crimes-company and society relations-
corporate social challenges-corporate accountability-business and ecology-case analysis.
Module 4:
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 13
Corporate Governance in India: Legislative Framework- Under Listing Agrement- clause
49, SEBI guidelines, Companies Act 1956. ICSI initiative in ensuring good corporate
governance.Reforming BOD- Birla Committee- Naresh Chandra Committee-
Narayanamurthy committee-Audit committee-Corporate governance code-The future
scenario-case studies.
References:
1. Business ethics by L.P. Hartman, Tata McGrawhill.
2. Corporate management and Accountability by L.C. Gupta (McMillan Institute for
FM and Research, Chennai-1974)
3. Business and society by Keith Davis (McGraw Hill)
4. Corporate governance, principles, mechanisms and practice- Parthasarthy
5. Corporate governance; global concepts and practices- Dr. S. Singh
6. Corporate governance; ethics and social responsibility- V. Balachandran, V
Chandrasekaran
7. Corporate governance- Satheesh Kumar
******
M.Com I SEMESTER
Title: FINANCIAL MANAGEMENT
1.Course Description:
Financial management is a functional area in general management. This subject is
focusing on introduction, scope and importance of financial management, investment
decisions, capital structure decisions, dividend decisions and working capital
management.
2. Course Objectives:
Candidates will be able to understand financial management concepts and its
important functions taking into account other relevant financial issues.
3. Pedagogy:
Students must work out assigned individual topics, present seminars and participate in
case studies or group discussions.
4. Course Contents:
Module 1:
Introduction: Meaning, Scope, functions and importance of Financial Management.
Approaches to Financial Management. Corporate Objectives - Profit Maximization and
Wealth Maximization, Drawbacks of profit maximization and Favourable arguments for
wealth maximization. Concept of Cash Flow and Time value of money- case studies.
Module 2:
Capital Budgeting Decisions: Need and importance of capital budgeting, Methods of
Capital Budgeting of Evaluation – Discounted Pay-back period, Accounting rate of return,
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 14
Net present value, Internal rate of return, Multiple IRRs. Capital rationing. Risk and
Uncertainly in Capital Budgeting- case studies.
Module 3:
Capital Structure and Cost of Capital : Meaning of capital structure, Optimum Capital
Structure - Objectives of capital structure, Forms of capital structure. Factors Determining
Capital Structure and Capital Structure Theories. Meaning and Importance of cost of capital,
Computation of Cost of Capital - Cost of equity, Cost of debt, Cost of preference share
capital, Cost of retained earnings, Measurement of overall cost of capital- case studies.
Module 4: Working Capital Management: Meaning, concept and types of Working
Capital, Factors Determining Working Capital Requirements, Sources of Working Capital.
Inventory Management - Economic order quantity (EOQ). Cash Management - Motives for
holding cash. Cash management models - Baumol and Miller Orr Models. Receivables
Management- case studies.
References:
1. Pandey, I.M. financial Management, Vikas Publishing House, New Delhi.
2. Khan M.Y. and Jain P.K. Financial Management, Tata McGraw Hill, New Delhi.
3. Kotrappa G. Investment Decision Making, Deep &Deep Publishing House, New
Delhi.
4. Chandra, Prasanna; Financial Management TMH, New Delhi.
5. 5. V K Bhalla, Financial Management and Policy: Text and Cases, Annual Publishers,
2002.
6. Financial management; principles and practice- Sudhindra Bhatt
7. Financial management; theory and practice- Prasanna Chandra
M.Com I SEMESTER
Title: MARKETING MANAGEMENT
1. Course Description: This course provides the coverage of marketing concepts, marketing in 21
st Century,
marketing environment, and market oriented strategic planning, E- commerce, online
marketing.
2. Course objective:
The subject is designed to give insights to the students about the applications of
marketing concepts in business to business marketing scenario as it is different from
consumer marketing due to some inherent characters. As industrial or business
marketing is emerging as one of the major employment provider, the subject needs a
special attention.
3. Pedagogy:
The subject matter will be presented through lecture, class discussion, student
presentation, guest lectures and laboratory experiences.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 15
4. Course Contents:
Module 1:
Basics of marketing Management: Marketing concepts, nature scope and importance of
marketing, marketing myopia, concept of value-value chain, customer satisfaction, the
marketing environment scanning. Indian business environment and MNC’s in India.
marketing in 21st century – e-commerce, advantages and disadvantages of direct marketing
and online marketing- case studies.
Module 2:
Marketing Environment & consumer behavior: macro and micro components and their
impact on marketing decisions; Market segmentation and positioning; Buyer behavior;
consumer versus organizational buyers; Consumer decision making process. Theories of
Collective Consciousness, Theories of Social Status, Theories of Perception, Indifference
Preference Theory- case studies.
Module 3:
Marketing strategies and product decisions: Defining the Mission, Defining SBUs,
assigning resources to SBUs, Contents of a Marketing Plan. Product and product lines,
Product life cycle, product differentiation and positioning- case studies.
Module 4:
Pricing, distribution and promotion decisions: Factors affecting price determination;
Pricing policies and strategies; Discounts and rebates. Nature, functions, and types of
distribution channels; Distribution channel intermediaries; Channel management decisions;
Retailing and wholesaling. Communication Process; Promotion mix – advertising, personal
selling, sales promotion, publicity and public relations; Sales promotion – tools and
techniques- case studies.
References:
1. Philip Kotler, Marketing Management, PHI , New Delhi.
2. RajanSaxena, Marketing Management, TMH , New Delhi.
3. Stanton, Fundamentals of Marketing, TMH, New Delhi.
4. Gandhi, marketing: A Managerial introduction, TMH, New Delhi.
5. Marketing management- S. Ramesh, C.S Jayanthi Prasad
6. Marketing management; text and cases- Tapan K. Panda
7. Marketing management; concepts and cases- S.A Sherlekar, R. Krishnamoorthy.
*******
M.Com I SEMESTER
Title: BUSINESS POLICY AND ENVIRONMENT
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 16
1. Course Description:
This course provides the coverage of business as a social system, internal and external
environment, business ethics, social responsibility and business policy.
2. Course objective:
The objective of this course is to provide the student the knowledge about human resources,
their significance and managing them in organisations
3. Pedagogy:
Teaching method comprises of lecture sessions and tutorials. Lecture sessions focus on
providing conceptual understanding and analytical setting for select aspects of the course
content.
4. Course Contents:
Module 1:
Introduction: Business in a social system; business and economic system; Business
objectives; internal environment and external environment- case studies.
Module 2:
Business Ethics: Principles of Business Ethics; Doctrine of trusteeship; unethical practices;
good ethics and good business. Social responsibility of business; Doctrine of social
responsibility: Rationale of social responsibility; control of monopoly and restrictive and
unfair trade practices- case studies.
Module 3:
Business Environment: Business in a social system-internal environment or business-
external environment- Economic- political- socio-cultural-technological environment –case
studies- case studies.
Module 4:
Business Policy: Importance of business policy-essentials of business policy-classification or
business policy-Production policy-personnel policy- Financial policy-Marketing Policy-case
studies- case studies.
References:
1. Business policy and strategic management- Tokyo, McGraw hill
2. Strategic Management-Text and Cases- V.S.P. Rao and V. Harikrishna
3. Strategic Management- AzarKazmi
4. Strategic Management-Francis Cherunillam
5. Strategic Management- Subba Rao.
******
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 17
M.Com I SEMESTER
Title: STATISTICS FOR BUSINESS DECISIONS
1.Course Description:
The course comprises of probability theories, sampling techniques, time series
analysis and multivariate analysis.
2. Course Objectives:
The aim of this course is to enable a student to have knowledge about application of
probability theory and sampling in different areas of commerce, time series analysis
and application of multiple correlation and regression analysis.
3. Pedagogy:
Class room teaching of basic statistical models shall be followed by solving problems
involving business applications. Assigned problems are to be worked on an
individual basis, followed by group discussion of case problems.
4. Course Contents:
Module 1:
Probability: Meaning, terminology, types and rules. Random variables and use of expected
value in decision making. Binomial, Poisson and Normal probability distributions- their
characteristics and applications in business decisions- case studies.
Module 2:
Sampling: Meaning of sample and population. Probability and non-probability methods of
sampling. Use of random digits to choose random samples. Sampling from normal and non-
normal populations. The Central limit theorem. Use of sampling in business decisions- case
studies.
Module 3:
Time Series Analysis : Variations in time series. Cyclical, seasonal and irregular variations.
Trend analysis. Application of time series analysis in forecasting- case studies.
Module 4:
Multivariate Analysis: Multiple regression and correlation analysis. Analysis of Variance.
Application of multivariate analysis in business decisions. Using Statistical Package for
Social Sciences (SPSS) to solve problems- case studies.
References:
1. Sanchetti and Kapoor: “Statistics”
2. Statistics for managerial decision making- Dr. S.K Khandelwal
3. Richard Livin and David Robin: “Statistics for Management’’
4. Statistics for management- Anand Sharma
5. Statistics for management- T.N Srivastava, Shailaja Rao
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 18
M.Com II SEMESTER
Title: FINANCIAL MARKET INSTRUMENTS
1.Course Description:
Financial markets in recent times are flooded with new and innovative instruments
enhancing vibrancy and volume of Financial markets. Every advanced programme in
commerce should consist of a course in analysis and evaluation of various instruments
traded in financial markets today.
2. Course Objectives:
The course intended to equip students an opportunity to understand:
1. Comprehend the role of financial markets
2. Evaluate the various financial markets instruments.
3. The basics of new instruments like futures and options.
3. Pedagogy:
Teaching method comprises of lecture sessions and tutorials. Lecture sessions focus
on providing conceptual understanding and analytical setting for select aspects of the
course content.
4. Course Contents:
Module 1:
Overview of Financial System Financial system structure and its functions. Financial
markets and their economic functions. Financial markets structure - Financial instruments -
Classification of financial markets. SEBI & RBI Regulations on financial markets- case
studies.
Module 2:
Money Market and Capital Market Instruments :Money market – Concept, importance
and its instruments - Treasury bills, Commercial papers, Certificates of deposit, interbank market
loans. Capital market - Concept, importance and its instruments – Shares and its types,
Debentures and bonds, CD’s. Valuation of Shares and bonds- case studies.
Module 3:
Derivatives market Derivatives contracts – Concept and its importance in risk management.
Types of derivative contracts – Forwards and Futures – Basic features –Classification of
Futures market - Role of Futures Market. Options – Concept features and Types of options
contracts - Options payoff Diagrams. Swaps –Meaning and its types – Currency swaps –
Interest Rate Swaps- case studies.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 19
Module 4:
Resource mobilisation in international markets :International capital market instruments –
ADR and GDR – Concept, Basic features, importance and procedure for issue. ECB and
FCCB’s - Concept, Basic features & importance. Guidelines relating to international issues-
recent trends- case studies.
References:
1. Risk Management – Insurance and Derivatives – By G.Kotreshwar (HPH)
2. Financial Derivatives – By Gupta (PHI)
3. Investment and securities markets in India- V.A Avadhani
4. Futures and Options – By Edwards and Ma (McGraw Hill)
5. Financial Instruments and markets- L.M Bhole, Jitendra Mahakud
6. Financial derivatives- G. Kotreshwar
****
M.Com II SEMESTER
Title: HUMAN RESOURCE MANAGEMENT
1. Course Descriptions:
This course provides the coverage of concept of HRM, Human resources planning and
procurement, human resource development and compensation and rewards system.
2. Course Objective:
The objective of this course is to provide the student the knowledge about human resources,
their significance and managing them in organisations.
3. Pedagogy:
Teaching method comprises of lecture sessions and tutorials. Lecture sessions focus on
providing conceptual understanding and analytical setting for select aspects of the course
content.
4. Course Contents:
Module 1:
Environmental Context: New economic policy and changing business-technological –socio-
economic and political and legal environment, structural reforms and their implications for
HRM in India-Response of the management-worker and unions to structural reforms and
their implications for HRM in India- Concepts of human resource management-Meaning-
Objectives-Scope and functions-Perspective of HRM: linking corporate strategies and
policies with HRM Organization of HRM department- case studies.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 20
Module 2:
Employment of Human Resources: Human resource planning- objectives of human
resource planning, human resource planning at different levels. Concept of Job analysis -job
description-job specification -job rotation and job enrichment. Recruitment-meaning-
recruitment policy, sources –factors affecting selection decision-selection procedure. Human
resource information system. Socialization- process of socialization- different socialization
strategies- case studies.
Module 3:
Management and development of human resources: Managing careers- concept of career-
elements of career planning programme. Meaning- concepts of HRD- objectives of training-
organization of training programmers- methods- advantages and limitations of training.
Significance of reward system in business organization. Compensation system in practice-
performance appraisal- performance appraisal methods- case studies.
Module 4:
Employee relations: Grievance handling- concept- causes of grievance- steps in grievance
redressal procedure. Trade union- concept- types of trade unions- issues in trade unions.
Collective bargaining concept- collective bargaining process- case studies.
References:
1. Human Resource Management -Dr.Ashwathappa
2. Human Resource Management- Prof. P.K Gupta
3. Personnel Management - Edwin Phillip
4. Human Resources Management—L.M. Prasad
5. Human Resource Development- Dr. Nagaraju Bhattu
6. Essentials of Human Resource Management and Industrial Relations- P. Subba Rao
****
M.Com II SEMESTER
Title: ORGANISATIONAL BEHAVIOUR
1. Course Descriptions:
This course provides the coverage of scope of OB, different contributing discipline to
OB, foundational of individual behavior, motivational theories and foundations of
group behavior
2. Course Objective:
The objective of this course is to provide the student the knowledge about
organisations, their constitution and the behaviour of people in organisations.
3. Pedagogy:
Teaching method comprises of lecture sessions and tutorials. Lecture sessions focus on
providing conceptual understanding and analytical setting for select aspects of the course
content.
4. Course Contents
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 21
Module1:
Introduction: Meaning-Definitions and scope of organisational behaviour – Fundamental
Concepts of OB – Key elements of OB: people-Organisational structure-technology and
environment - Contributing Disciplines to OB-Psychology-Sociology-social psychology-
Anthropology- Political science-OB and Management-Comparative roles in organisation-
Formal and Informal organisation - Case studies.
Module 2:
Foundations of Individual Behaviour: Biological Characteristics-Age-Sex-Marital Status-
Number of Dependents-Tenure-Ability-Intellectual Abilities- Physical Abilities-The Ability-
Job fit personality-personality determinants-Personality Traits-Major Personality Attributes
influencing OB-Matching personality and Jobs-learning –Theories of learning shaping-
Values, attitudes, and Job satisfaction: Importance of Values-Sources of Value system-
Sources and types of Attitudes-case studies.
Module 3:
Foundations of group behaviour: Defining and classifying groups- formal and informal
groups; group process-group tasks-cohesive groups-group dynamics-Leadership-nature and
importance-functions styles- Communication: Nature and Types-Effective communication-
Roles of Formal and Informal communication-Conflict management-The process of conflict-
Types of conflict -Functional and Dysfunctional conflict-Resolution of conflict-Case studies.
Module 4:
Motivation: The concept of Motivation-Early Theories of Motivation-Hierarchy of Needs
theory, Theory X and Theory Y, Hygiene theory-Contemporary theories of motivation-ERG
Theory, Three needs theory, Cognitive evaluation theory, Goal setting theory, Vroom’s
Expectancy theory –case studies.
References:
1. OrganisationalBehaviour: Concept, Theory and Practice-Nirmal Singh
2. Organisation Theory and Behaviour - V S P Rao and PS Narayana
3. OrganisationalBehaviour - Niraj Kumar
4. OrganisationalBehaviour – K. Aswathappa
5. Management of organisational change –Harigopal
6. Organisational Behaviour- M.N Mishra
7. Organisational Behaviour; Text and Cases- Uma Sekaran
*****
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 22
M.Com II SEMESTER
Title: COMPUTER APPLICATIONS IN COMMERCE
1. Course Description:
This course is designed to provide knowledge and skills in computer applications in
commerce. It focuses on computer applications in Accounting, Finance, Taxation, Statistics
and Operations Research.
2. Course Objectives:
The objective of the course is to enable to students to understand online trading, online
banking, online submission of income tax and indirect tax returns. Tally and XBRL
applications in Accounting.SPSS applications in statistical analysis.
3. Pedagogy:
Lectures, assignments, presentation, case analysis, online demonstrations and computer
practicals
4. Course Contents:
Module 1:
Computer Applications in Financial Accounting: Features of Tally ERP.9. Setting up a
new company and creating Masters in Tally.ERP9. Data Management, security levels and
controls. Technological advantages of Tally.ERP9.Evolution and features of extensible
Business Reporting Language (XBRL).XBRL Taxonomy of Ministry of Corporate Affairs.
Filling of Financial statements using XBRL Software.
Module 2:
Computer Applications in Financial Management and Taxation: Using MS Excel to
solve financial management problems- Present Value, Future Value, NPV etc. Online
Trading of Securities.Online Banking.Filing of Online Application for PAN and TAN. Online
submission of Income Tax Returns and TDS Return. E-filing of indirect taxes return.
Module 3:
Computer Applications in Statistical Analysis :Features of SPSS. Creating files and data
entry in SPSS.Preparation of frequency tables and graphs. Computation and interpretation of
Mean, Standard Deviation, Standard Error, Simple and multiple correlation, regression.
Analysis of variance.t-Test, Chi-Square Test.
Module 4:
Computer Applications in Operations Research: Mathematical formulation of Linear
Programming and IntegerProgramming problems and solving them using computer
software.
Computer Lab Practicals:
1. Computation of Present value, future value, Net Present Value using MS Excel.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 23
2. Filing of online application for PAN, TAN.
3. Online submission of Income Tax Returns and Indirect Tax Returns.
4. Online Banking
5. Online Trading.
6. Completing accounting cycle using Tally ERP 9.
7. Online submission of Financial Statements using XBRL
8. Computation of descriptive statistics, correlation, regression using SPSS.
9. Solving Linear Programming and Integer Programming problems.
References:
1. Tally.ERP 9 Essentials, 2009, Tally Solutions Pvt. Ltd.
2. www.xbrl.org.
3. www.iasb.org.
4. www.spss.org
5. www.rbi.org.
6. www.incometax.india.gov.in.
7. www.xbrl.icai.org.
8. www.mca.gov.in
9. www.icai.org.
******
M.Com II SEMESTER
Title: STRATEGIC MANAGEMENTS
1. Course Descriptions:
This course provides the coverage of concept of strategic management, vision, mission and
purpose of business definition, strategic analysis and choice strategic implementation and
evaluation.
2. Course objective:
Apart from general management, strategic management is acquiring importance in the
business due to the increased competition. Students of commerce will have to have the
knowledge of strategic management. With this objective of this course is introduced to the
students at post-graduate level.
3. Pedagogy:
Teaching method comprises of lecture sessions and tutorials. Lecture sessions focus on
providing conceptual understanding and analytical setting for select aspects of the course
content.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 24
4. Course Contents:
Module 1:
Strategic Management - An Introduction - Concept of strategic management -
Characteristics of strategic management - Defining strategy, Strategy formulation -
Stakeholders in business - Vision, mission and purpose - Business definition, objectives and
goals - Environmental appraisal - Types of strategies - Guidelines for crafting successful
business strategies, Tailoring strategy to fit specific industry- case studies.
Module 2:
Strategic Analysis and Choice - Environmental Threat and Opportunity Profile(ETOP) -
Organizational Capability Profile - Strategic Advantage Profile – Corporate Portfolio
Analysis - SWOT Analysis - Synergy and Dysergy – GAP Analysis - Porter's Five Forces
Model of competition - McKinsey's 7s Framework - GE 9 Cell Model - Distinctive
competitiveness - Selection of matrix.- case studies.
Module 3:
Strategy Implementation: Issues in implementation - Project implementation – Procedural
implementation - Resource Allocation - Budgets - Organization Structure - Matching
structure and strategy - Behavioural issues - Leadership style - Corporate culture - Values -
Power - Social responsibilities – Ethics- case studies.
Module 4:
Strategy Evaluation - Importance - Symptoms of malfunctioning of strategy - Organization
anarchies - Operations Control and Strategic Control - Measurement of performance -
Analyzing variances - Role of organizational systems in evaluation,. New Business Models
and strategies for Internet Economy - Shaping characteristics of E-Commerce environment -
E-Commerce Business Model and Strategies - Internet Strategies for Traditional Business -
Key success factors in E-Commerce- case studies.
References:
1. Business policy and strategic management- Tokyo, McGraw hill
2. Strategic Management-Text and Cases- V.S.P. Rao and V. Harikrishna
3. Strategic Management-AzarKazmi
4. Strategic Management-Francis Cherunillam
5. Strategic Management- SubbaRao
6. Strategic Planning Formulation of Corporate Strategy - Ramaswamy
7. Management Policy and Strategic Management (Concepts, Skills and Practices) -
R.M.Shrivastava
8. Strategic Management and Business Policy- C. Appa Rao
9. Strategic Management- Dr. S.P Singh
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 25
M.Com III SEMESTER
Title: BUSINESS RESEARCH METHODS
1. Course Description:
This course provides the coverage of business research methods, ethical issues in
business research methods, research process, data collection methods, designing of
questionnaire and various statistical tools like univariate and bivariate analysis
2. Course Objective:
The course is envisaged to provide the student the knowledge and skill related to
conduct of research related to business. This basic course familiarizes the student
with the technicalities of executing a research assignment, in particular the applied
research domain.
3. Pedagogy:
The lecture sessions focus on providing conceptual understanding and analytical
setting for select aspects of the course content. This session focuses on student
involved and student driven content study. Identified groups of students make
presentations and interact with both the faculty and the other students. The aspects
reinforced through lecture and tutorial is taken up for practical study. Here the
students would undertake field exercises related to different aspects of the course
content.
4. Course Content:
Module 1:
Introduction: Objectives and Role of Business Research–Distinct Features of Business
Research-Theoretical Setting for Business Research–Ethical Issues in Business Research-
case studies.
Module 2:
Research Process: Developing a Research Proposal–Exploratory Research and Qualitative
Analysis–Sources of Data- Methods of data collection–Techniques of Communicating with
Respondents- case studies.
Module 3:
Managing Research Assignment: Questionnaire Design-Sampling and Fieldwork
Techniques-Measurement and Scaling Concepts-Attitude Measurement- case studies.
Module 4:
Data Processing, analysis and Presentation- Coding, tabulation, data presentation and
inferences from sample data. Designing and testing of hypothesis-Application of Univariate,
Bivariate and Multivariate methods of Statistical Analysis- Methods of Business Research-
Report Writing- Language- Referencing- Bibliography- case studies.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 26
References:
1. Research for Development: A Practical Guide, Sophie Laws, VISTAAR Publications
2. Methodology in Social Research, Parthanath Mukherjee, Sage Publications
3. Business Research Methods- Naval Bajpai
4. Business Research Methodology- T.N Srivastava, Shailaja Rao
5. Research Methods for Business- Umasekaran and Roger Bougie
****
M.Com III SEMESTER
Title: INTERNATIONAL BUSINESS
1. Course Description:
This course provides the coverage of international marketing, international trade,
international- global sourcing, international business environment, multinational
corporations and India in the global setting.
2. Course Objectives:
This specialization course on International Business is designed to equip the student
with policy and practice skills related to international business. Upon completing this
course, the student will be able to understand the intricacies of running business
across the political territories. He/She would also get an insight in to the policy
environment in India regarding the international business.
3. Pedagogy:
The course would be taught under LTP method. The lecture sessions are designed to
be interactive with the student expected to come prepared with basic reading
suggested before every session. The tutorial sessions are basically group exercises
with each designated group handling a prescribed module for presentation and
interaction, in a three-way interactive process. It basically involves preparing field
reports and presenting them for plenary discussions.
4. Course Contents:
Module 1:
Introduction: International Marketing-Trends in International Trade-Reasons for
Going International- theories of international trade-theory of absolute advantage-
theory of comparative advantage- Heckscher-ohlin theory-Trade barriers. Global
Sourcing and Production Sharing-International Orientations-Internationalization
Stages and Orientations-Growing Economic Power of Developing Countries-
International Business Decision-Case Studies.
Module 2:
International Business Environment: Trading Environment-Commodity
Agreements-Castes-State Trading-Trading Blocks and Growing Intra-Regional Trade-
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 27
Other Regional Groupings-SAARC-GATT/WTO and Trade Liberalization-The
Uruguay Round-Evaluation- UNCTAD-DOHA ROUND- Case Studies.
Module 3:
Multinational Corporations: Definition-Organizational Structures-Dominance of
MNC’s-Recent Trends-Code of Conduct-Multinationals in India-Case Studies.
Module 4:
India in the Global Setting: India an Emerging Market-India in the Global Trade-
Liberalization and Integration with Global Economy-Obstacles in Globalization-
Factors Favoring Globalization-Globalization Strategies. Trade Policy and Regulation
in India: Trade Strategies-Trade Strategy of India-Export-Import Policy-Regulation
and Promotion of Foreign Trade in India-Case studies.
References:
1. Chadha.G.K : WTO and Indian Economy
2. G.S.Batra &R.C.Dangwal : International Business : New Trends
3. Francis Cherunilam: International Business
4. Charles Hill: International Business
5. Rathod: Export Management
6. Justin Paul: International Business
*****
M.Com III SEMESTER
Title: MANAGEMENT OF NONPROFIT ORGANISATIONS
1. Course Description:
This course provides the coverage of non-profit enterprises, accounting and finance in
the non-profit organizations, human resource management in non-profit organization
and governance and professionalism in NPO
2. Course Objective:
This is an introductory course designed to give the student basic inputs related to
management of nonprofit organizations. The place of nonprofit sector vis-à-vis State
and Business and different functional dimensions of professionally managing the
nonprofit organizations are introduced to the students.
3. Pedagogy:
In the LTP framework the Lecture sessions focus on building conceptual clarity and
providing basic information on the nature and role of nonprofit sector. The
reinforcement through Tutorial sessions focus on group exercises related to Indian
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 28
nonprofit sector. Practical exercises involve field reports by students, both at
individual and group levels.
4. Course Contents:
Module 1:
The World of Non-Profit Enterprises – third sector, nonprofits sector, social enterprises;
Economic, Sociological and Structural theories of nonprofits; Contemporary role of
nonprofits; Nonprofits vis-à-vis State and Business- case studies.
Module 2:
Accounting & Finance – Financial reporting in nonprofits; Distinct needs of nonprofit
accounting; Sources of funds and their implications; Basic tenets of fund management in
nonprofits- case studies.
Module 3:
Human Resource Management – Volunteers & Staff, Critical issues of compensation,
quality and retention, Training and development, Incentives and Motivation-case studies.
Module 4:
Governance and Professionalism– Governance process and Board role; Credibility and
legitimacy issues; Professionalism, Productivity and measurement of quality- case studies.
References:
1. NGO Management, Michael Edwards & Allan Fowler (Eds), Earthscan
2. Global Civil Society: Dimensions of the Non-Profit Sector,LesterSolamon& Helmut
Anheier, John Hopkins Centre for Civil Society, Baltimore
3. Helmut Anheier, The Nonprofit Sector, Routledge
4. The Third Sector, Jacques & Jose L. Monzon Campos (Eds), De Boeck.
*****
M.Com III SEMESTER
Title: SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
1.Course Description:
Portfolio analysis and management is a course in financial management. This includes
portfolio investment analysis, risk analysis and optimal combinations of securities
which lead to create effective return on investment.
2. Course objective:
Candidates will be able to apply appropriate portfolio decisions and recommend
relevant methods of evaluation techniques taking into account other factors affecting
investment decisions.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 29
3. Pedagogy:
Students must work out assigned individual topics, present seminars and participate in
case studies or group discussions.
4. Course contents:
Module 1:
Concept of Investment and Measurement of risk :Meaning, characteristics and objectives
of investment, Types of investors. Investment v/s speculation. Risk – Meaning, elements and
types and its measurement- case studies.
Module 2:
Techniques of Securities analysis : Meaning of fundamental analysis. Economic analysis –
economic factors and economic life cycle. Industry analysis – Concept of industry and
industry life cycle. Company analysis – Share valuation modules and pricing of bonds and
bond duration. Technical analysis – Meaning, uses and basic principles of technical analysis.
Efficient Market Hypothesis - Random walk theory, forms of market efficiency – Weak, semi
strong and strong- case studies.
Module 3:
Portfolio Analysis and selection:Meaning of portfolio analysis and its importance – Risk
and Return calculation of portfolios. Portfolio selection – selection of optimal portfolio –
Measuring security return and risk using Single index model and multiple index model.
CAPM – Pricing of securities using CAPM- case studies.
Module 4:
Portfolio Revision & Evaluation :Meaning, need and constraints of Portfolio revision.
Portfolio evaluation – Meaning and its need. Measuring portfolio return using Sharpe and
Treynor ratio and Jensen measure- case studies.
References:
1. Security Analysis and Portfolio Management – V. A. Avdhani
2. Financial Engineering: A complete guide to financial innovation – Marshal / Bansal
3. Security Analysis and Portfolio Management- Kevin
4. Investment Management- V.K Bhalla
5. Investement Management- V.A Avadhani
6. Security Analysis and Portfolio Management- Dr. Suyash N. Bhatt
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 30
M.Com III SEMESTER ELECTIVE GROUPS
GROUP A: BUSINESS TAXATION
PAPER-1 . Title: INDIRECT TAX LAW AND PRACTICE
1.Course Description:
This paper is to educate the students regarding the importance of the indirect taxes in
the Indian economy. The role of indirect taxes by comparing it with direct taxes.
2. Course Objectives:
1. To understand the importance of indirect taxes in the Indian economy
2. To know the impact, shifting and incidence process of indirect taxes from
manufacturer to consumer
3. To understand the implications of indirect taxes on the taxable capacity of the society
at large.
4. To compare the relevance of excise and customs duties, to calculate the assessable
value and incidence of tax.
5. Practical assessment of tax burden.
6. As a tax consultant the students must comprehend company tax planning and
payment of tax.
7. To make the students to understand the concept of indirect tax with the multi
dimension as a tax consultant and tax authority
3. Pedagogy:
1. Lecture
2. Tutorial
3. case study
4. Course Contents:
Module 1:
Introduction: Constitutional Provision for Indian tax system, structure of Indian tax system.
Public finance, public expenditure and public revenue. Principles and objectives of taxations
in the modern welfare government system. Different types of taxes, methods of taxations, tax
reforms and recent tax reforms committees and its recommendations- case studies.
Module 2
Excise Duty: Basis of Duty Payable- determination of Assessable Value-Transaction Value
as Assessable Value-Inclusions in and Exclusions Excise Duty on Small Scale Industries.
Concept of value added tax Cascading Effect of Taxes CENVAT, CENVAT on Inputs-
CENVAT on Capital Goods- Dealers’ and Exemptions from Excise Duty and its
administration- case studies.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 31
Module 3:
Customs Duty: Customs Act, 1962 and Rules, regulations ,Circulars and Notifications;
Customs Tariff Act, 1975 and the related Rules. Principles governing levy of customs duty,
types of customs duties. Basic principles of classification of goods and valuation of goods,
customs authorities, prohibition on importation and exportation of goods, special provisions
regarding baggage, goods imported or exported by post, and stores. Duty drawback-types of
duty drawback, duty drawback on re-export- case studies.
Module-4:
Service Tax :Scope of Service Tax-Taxable Service- Administration of the Act-Exemptions
from Service Tax-Rate of Service Tax- Computation of Service Tax in Case of Advertising
Agency Services: Banking and Financial Services-General Insurance Services-Telephone and
Pager Services-Tour Operating Services- case studies.
References:
1. V.S.Datey - Indirect Taxes- Law and Practice
2. Karnataka VAT Manuals
3. Vinod K. Singania - Service Tax
4. Bare Acts of Excise, VAT, CENVAT
5. Indirect Taxes- H.C Mehrotra, S.P Goyal
******
M.Com III SEMESTER ELECTIVE GROUPS
GROUP B: MANAGEMENT ACCOUNTING
PAPER-1 . Title: MARGINAL COSTING AND DECISION MAKING
1. Course Descriptions:
This course provides the coverage of concept of cost behavior analysis, break even
analysis, multi product break even analysis, graphs, marginal costing and managerial
decisions and direct costing.
2. Course Objectives:
The course in marginal costing and decision making is aimed at equipping the
students with the knowledge and skill relating to marginal costing as a tool for
evaluating a wide range of managerial decisions involving make-or-buy, pricing,
export offers, temporary short-term of operations, discontinuance of a product line,
etc,.
3. Pedagogy:
Course activities consist of lectures, case study analysis, group discussions, seminar
presentation, assignment writing and tests. Solving problems and evaluating decisions
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 32
involving the financial and cost data of selected firms will be integral part of
instruction
4. Course Contents:
Module 1:
Meaning- terminology- Scope & Concepts- Cost Behavior Analysis- Break Even Analysis-
Approaches of Break Even Analysis in relation to cost & revenue. Factors- Multi-product
Break Even Analysis- Assumptions Underlying Break Even Analysis- Limitations of Break
Even Analysis- Case Studies.
Module 2:
Contribution Concepts & Sort term Profitability Analysis: Profitability Analysis under
Constrained Conditions- Profit- Volume Ratio & its Uses- Profit Volume Graphs – Case
Studies.
Module 3:
Marginal Costing & Managerial Decisions: Profit Planning- Pricing Decision – Production
Decision – Make and Buy Decision Joint & By-product Decision – Distribution Cost
Analysis- Case Studies.
Module 4:
Direct Costing: Meaning- Importance & Preparation of income statements- Comparison with
Absorption Costing- Arguments in Favour of Direct Costing- Criticisms of Direct Costing.
Value Analysis & Value Engineering: Basic Concept of Value- Constitution of a Value
Analysis Team-Procedures Underlying Value Analysis Study- Benefits From & Resistance to
Value Analysis Study- Reporting to Management- Objectives of Reporting- Reporting Needs
of Different Management Levels- Types of Reports- General Principles of Reporting- Modes
of Reporting- Reports to the Board of Directors- Reports to Top Management- Reporting to
top Divisional Management- Reports to Junior Management Level- Preparation of Reports-
use of Reports by Management- Case Studies.
References:
1. M.R.S. Murthy : Cost Analysis for Management Decisions, Tata McGraw Hill
2. M.Y Khan, P.K Jain: Management Accounting; theory and problems
3. Lal Jawajar: Advanced Management Accounting; Text and Cases
4. Patankar, Sanjay Nirali: Management Accounting
5. S.P Jain and K.L Narang: Cost and Management Accounting
6. Dr. Mahesh Kulkarni: Management Accounting
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 33
M.Com IV SEMESTER
Title: INTERNATIONAL ACCOUNTING
1.Course Description:
This course is designed to provide a deeper understanding of international accounting issues
related to global financial reporting. It focuses on major diversities and challenges of
financial reporting in the global arena, harmonization and international financial reporting
standards. It also covers accounting for foreign currency transactions and major translation
methods. It focuses on main issues in international financial statement analysis.
2. Course Objectives:
The aim of this course to provide knowledge and skills to the students on areas of accounting
at international level and to bring attitudinal changes to meet challenges and issues of
international accounting.
3. Pedagogy:
Method of instruction consists of lectures, analysis of international financial statements,
group discussions, seminar presentations, writing assignments and tests. Reading and analysis
of annual reports of multi-national organisations will be integral part of instruction.
4. Course Contents:
Module 1:
International Financial Reporting: Definition and scope of international accounting. Main
causes of diversity in international financial reporting. International Accounting
Harmonization and Standardization. Role of IASB, IFAC, IOSCO, and U.N. International
Financial Reporting Standards. IFRS adoption or convergence in countries around the
world.Case study analysis.
Module 2:
Accounting for Foreign Exchange Rate Fluctuations: An overview of foreign currency
markets and exchange rates. Accounting for spot and forward foreign currency transactions.
Foreign currency translation methods- current rate method, current/non-current method,
monetary/non-monetary method and temporal method. IFRS on foreign currency exchange
accounting. Problems and Case study analysis.
Module 3:
International Transfer Pricing: Evolution,meaning and objectives of transfer pricing.
Major stakeholders affected by transfer pricing policies. Transfer pricing methods. Problems
and Case study analysis.
Module 4:
XBRL for International Financial Reporting: Framework of extensible Business
Reporting Language (XBRL). IFRS Taxonomy. Role of XBRL International in adoption of
XBRL in different countries around the world. XBRL adoption in India.Case study analysis.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 34
References:
1. International Accounting by ShirinRathore, Prentice-Hall of India, New Delhi
2. Comparative International Accounting by Christopher Nubs and Robert Parker,
Pearson Education Asia, New Delhi.
3. International Accounting by A.K.DasMohapatra, Prentice-Hall of India, New Delhi
4. The Economic Times, The Business Line and Financial Express daily papers.
5. Journals on International Accounting.
6. Internet Sources; www.iasb.org. www.worldbank.org. www.unctad.org. etc,.
7. Xbrl.org
****
M.Com IV SEMESTER
Title: MERGERS AND ACQUISITIONS
Course Description:
This course provides the coverage of motives for Mergers and Acquisitions, theories of
Mergers and Acquisitions, methods of Valuation of firms and Mergers and Acquisitions in
India.
1. Course Objectives:
The aim of this course is to enable a student to have knowledge about Mergers and
Acquisitions in India and to know the motives of firms behind such Mergers and
Acquisitions.
2. Pedagogy:
Lecture, tutorial and practical method of teaching will be used for delivering the course with
a focus on case study analysis.
3. Course Contents:
Module 1:
An overview of Mergers and Acquisitions: Motives for and various forms of Mergers and
Acquisitions. Theories of Mergers and Acquisitions- case studies.
Module 2:
Methods of Valuation of Firms: Approaches to Valuation- Role of Valuation- Discounted
Cash Flow Model- Equity Valuation Model- Firm Valuation Model- Comparable Company
Approach Option- Pricing Method- Chasing the Right Valuation Method- case studies.
Module 3:
Mergers and Acquisitions in India: Recent Mergers and Acquisitions in India. Future
scenario. Evaluation of pre- merger and post-merger performance of merged or acquired
entities. SEBI regulations governing Mergers and Acquisitions in India- case studies.
Module 4:
International Mergers and Acquisitions: Motives for various forms of International
Mergers and Acquisitions. Regulatory issues in cross-border Mergers and Acquisitions.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 35
Evaluation of pre- merger and post-merger performance of cross-border merged or acquired
entities- case studies.
References:
1. Weston: “ Mergers, Restructuring and Corporate Control”- Prentice Hall India
2. Venkateshwaran: “ towards and Indian Market for Corporate Control”- Vikalpa
3. Kaveri V.S: “ Financial Analysis of Company Mergers in India”- Himalaya Publishing
House.
4. Mergers and Acquisitions- Kamal Ghosh Ray
5. Taxmann’s Financial Management- Ravi M. Kishore
*****
M.Com IV SEMESTER
Title: PROJECT WORK
A student in the fourth semester shall register for a Project Work which is optional. It carries
4 credits. Work load for Project Work tutorial class is 1 hour per batch of 6 students per
week for the teacher. The student shall do field work and library work in the remaining 3
hours per week.
Continuous assessment criteria for major project work include:
Component-I(C 1): Periodic Progress and Progress Reports – 15 Marks
Component- II(C 2): Results of Work and Draft Report – 15 Marks.
Component-III (C3): Final Viva-voce and Project Report Evaluation- 70 Marks.
The Project Report evaluation is for 50 Marks and the Viva –Voce examination is for 20
Marks.
****
M.Com IV SEMESTER
Title: INTERNATIONAL FINANCIAL MANAGEMENT
1.Course Description: As there has been a significant increase in multinational corporate
activities; multinational finance is an added dimension of every advanced course in the area
of finance. Hence this course has been designed to highlight the important finance functions
of an MNC operating in India.
2. Course Objective: to enable students to understand the reasons, problems in internal
finance management, foreign currency management, modes of payment, source of finance
available etc as far as MNC operations/ firms concerned
3. Pedagogy:
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 36
The lecture sessions focus on providing conceptual understanding and analytical setting for
select aspects of the course content. This session focuses on student involved and student
driven content study. Identified groups of students make presentations and interact with both
the faculty and the other students. The aspects reinforced through lecture and tutorial is taken
up for practical study. Here the students would undertake field exercises related to different
aspects of the course content.
4. Course Contents:
Module 1:
Environment of International Financial Management: Introduction- Multinational
Enterprise and MNC financial management- Foreign Exchange Market- Determination of
Exchange Rates – International Monetary System- Balance of Payments and International
Economic Linkages- Parity Conditions- case studies.
Module 2:
Financing foreign operations- International financing and International Financial Markets-
Special Financing Vehicles- Designing a global financing strategy- case studies.
Module 3:
MNC Investment- Analysis- International Portfolio Investment- foreign Direct Investment-
Capital budgeting for the MNC- The cost of capital for the foreign investments- management
of political risk- International Tax Planning- case studies.
Module 4:
Foreign Exchange Risk Management: Principles of Exposure Management- Foreign
exchange rate- Determinants of foreign exchange rate. Foreign exchange exposure- types of
exposures- internal and external techniques of exposure management- case studies.
References:
1. Shapir, Multinational Financial Management, Prentice-Hall of India
2. Weston and Brigham, Managerial Finances
3. Buckly, International Capital Budgeting- Prentice- Hall, India
4. Buckley, International Finance- Prentice Hall, India
5. International financial management- V. Sharan
6. International financial management- V.S Somanath
*****
M.Com IV SEMESTER
Title: INTERNATIONAL HUMAN RESOURCES MANAGEMENT
1.Course Objective:
The course is envisaged to provide the student the knowledge related to management of
human resources in business enterprises. This course familiarizes the student with various
facets of human resources and their management.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 37
2. Pedagogy:
Teaching method comprises of lecture sessions and tutorials. Lecture sessions focus on
providing conceptual understanding and analytical setting for select aspects of the course
content.
3. Course Contents:
Module 1:
Nature of international Human Resource Management (HRM)-approaches to HRM-
differences between domestic HRM and IHRM- case studies.
Module 2:
Human Resource Planning in HRM:recruitment and selection-issues in staff selection of
expatriates. Training and development-expatriate training-developing international staff and
multinational teams- case studies.
Module 3:
Performance Management: Factors associated with individual performance and appraisal
criteria used for performance appraisal of international employees –appraisal of host country
nationals. Compensation-objectives of international compensation-approaches of
international c compensation- case studies.
Module 4:
Expatriate Failure: Causes of failure, Repatriation-Repatriation process. Labor relations-
Key issues in international relations –strategic choices before firms-strategic choices before
unions-union tactics- case studies.
References:
1. Burl Dabler and standing, world class supply management-Tata McGraw Hill.
2. International Human Resource Management- Dr. P. Subba Rao
3. International HRM, S C Gupta, Publisher-Mac Millan.
4. International Human Resource Management, Chris Rees and Tony Edwards-Perarson
publications.
5. International Human Resource Management; Text and cases- P.L Rao
6. A.V Phatak; International Dimensions of Management, Cincinnati, South Western
College
*****
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 38
M.Com IV SEMESTER ELECTIVE GROUPS
GROUP A: BUSINESS TAXATION
PAPER-2 . Title: CORPORATE TAX LAW AND PLANNING
1.Course Description:
This course isfocus on different heads of income, taxable in the hands of companies,
computation of grass total income, deduction, exemptions, set off and carry forward of loss.
Tax planning relating to various managerial decisions for reducing the tax burden, allocation
of investments, and maximize the company wealth. As a tax consultant of the corporate tax
laws of the company to give advice to the drawing officers regarding TDS, advance payment
of tax and remittances of tax, for his employees.
2. course objective:
After study this paper the students are able to interact with the followings:
1. Understand the incidence of based on residential status of the companies.
2. Understand the deferent types of companies under corporate income tax act.
3. To known the deferent sources of income for corporate assesses.
4. To educate as a manger of a company/as tax consultant how reduce the tax burden and
maximize the company wealth.
5. Understand the impudence of tax planning with various managerial decisions.
6. They must be able understand his role as tax consultant for a company relating TDS,
Advance payment of Tax, remittance of corporate income tax.
3. Pedagogy:
The course content is covered class room lecture, remedial class for non tax students,
student’s seminar, case discussion, and work out the problem on the company problems as
student, as consultant and as a tax authority and also visiting company and tax office for
practical exposure.
4. Course Contents:
Module 1:
Introduction- Definition of Company- types of Companies- Indian Company, Domestic
Company, Foreign Company, Widely Held Company, Closely Held Company- Residential
Status of a Company and Incidence of tax. An overview of Double Taxation Agreement-
meaning and implications- case studies.
Module 2:
Computation of Taxable income of companies- Computation of table income under
different heads of income-House property, Profit and gain from business or profession,
Capital gain and income other sources, carry forward and set off of losses in case of
companies. Deduction from Gross Total income.Minimum Alternative Tax- case studies.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 39
Module 3:
Tax Planning- Tax avoidance and tax evasion.Tax planning with corporate dividend,
Dividend policy- bonus shares. Tax planning with reference to specific managerial decisions-
Make or Buy, Own or Lease, Purchase by installment or by Hire, Repair, Replace, Renewal
or Renovation, shout down or continue- case studies.
Module 4:
Procedure for assessment- Deduction of Tax at Source and remittance of tax, Advance
payment of Tax, Tax returns, refunds appeals and revision, Duties and responsibilities of
TDS officer, Preparation and issue of FORM-16 and FORM-C- case studies.
References:
1. Direct Taxes- Dr.H.C. Mehrotra and Dr.S.P.GoyalSahityaBhavan New Delhi.
2. Direct Taxes law and practice- Bhagavathi Prasad, VishvaPrakashana, New Delhi.
3. Direct Taxes Aggarval P.K “Tax Planning for Companies” Hind Law Publishers,
New Delhi.
4. Corporate Tax Planning and Management, Lakhotia, Vision Publishers.
5. Taxman’s Direct Tax Laws and Practice, Dr.Vinod K Singhania and KapilSingania
Taxman’s Publications(p)Ltd., New Delhi.
******
M.Com IV SEMESTER ELECTIVE GROUPS
GROUP B: MANAGEMENT ACCOUNTING
PAPER-2 . Title: TOOLS AND TECHNIQUES OF CONTROL
1.Course Descriptions:
This course provides the coverage of budgetary control, types of budgets, standard costing,
variance analysis, uniform and inter-firm comparison
2. Course Objectives:
The course is aimed at helping the students to:
1. Understand the scope and need for cost control.
2. Familiarize themselves with the basic management accounting tools like standard
costing, budgetary control, activity based costing, value analysis, etc.,
3. Understand the role of cost audit and management audit in achieving cost efficiency.
3. Pedagogy:
Course activities consist of lectures, case study analysis, group discussions, seminar
presentation, assignment writing and tests. Analysis and evaluation of scope for cost
reduction involving the value engineering and ABC activities of selected firms will be
integral part of instruction.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 40
4. Course Contents:
Module 1:
Budgetary Control: Objectives of Budgetary Control-Preparation of the Budget-Functional
Budgets-Sales Budgets-Production Budget-Cost Budget-Plant Utilization Budget Capital
Expenditure Budget-Selling & Distribution Cost Budget-Purchasing Budget & Cost Budget-
The Master Budget-Operation of Budgetary Control-Flexible Budgetary Control-Zero-Base
Budgeting-Case Studies.
Module 2:
Standard Costing: Objectives-Principles-Determination of Standards for Material-Labor-
Direct Expenses & Overhead Costs-Variable and Fixed Costs-Case Studies.
Module 3:Variance Analyses: Material, Labor, and Overhead Variances-sales & Profit
Variances-Disposition of Variances-Assessing the Significance of Standard Cost Variance-
Standard Cost Accounting-Case Studies.
Module 4:
Uniform Costing &Inter firm Comparisons: Objectives and Purposes Underlying
Uniform Costing-Development of Uniform Costing-Cost Audit-Meaning & Definition-
Inclusion of Clause B to Sec.208 to Sub Sec. (d) to Sec. 209-Indian Companies Act 1956-
Appointment of Cost-Cost Audit Programme- Records Relating to Materials-Labor
Overhead-Depreciation-Stores & Spare Parts-Work-in-progress and Incomplete Contracts-
Cost Auditor’s Report-Application of Cost Audit Report Rules, 1963-Sachar Committee’s
Report. Management Audit: Meaning & Definition-objectives & Criticisms-Types of Audits-
Arguments for & Against Management Audit-Social Audit-Steps Underlying Social Audit
Programme- Social Audit Report-Limitations of Social Audits-Case Studies.
References:
1. M.R.S. Murthy : Cost Analysis for Management Decisions, Tata McGraw Hill
2. M.Y Khan, P.K Jain: Management Accounting; theory and problems
3. Lal Jawajar: Advanced Management Accounting; Text and Cases
4. Patankar, Sanjay Nirali: Management Accounting
5. S.P Jain and K.L Narang: Cost and Management Accounting
6. Dr. Mahesh Kulkarni: Management Accounting
*****
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 41
OPEN ELECTIVE TO OTHER DEPARTMENTS
Title: PERSONALITY DEVELOPMENT
1. Course Descriptions: This course provides the coverage of the basics of personality,
communication skills, leadership skills and various techniques in personality development.
2. Course Objective:The objective of this course is to enable students to understand the
need for personality development in the context of globalization and to help them work
towards achieving it.
3. Pedagogy:Teaching method comprises of lecture sessions and tutorials. Lecture sessions
focus on providing conceptual understanding and analytical setting for select aspects of the
course content.
4 .Course contents.
Module-1:Introduction: Behaviour, model of behaviour, causation in behaviour, individual
differences. Attitudes, Perception, Learning.Basics of Personality - Human growth and
Behavior - Theories in Personality - Motivation – Theories of Motivation – Maslow’s Need
hierarchy theory, Theory X and Theory Y. Preparation of self introduction- case studies.
Module-2:Communication skills and Personality Development: Communication -
definition, meaning. Process of communication. Communication barriers and overcoming
these barriers, requirements of effective communication. Listening, Building self- esteem
and self-confidence. Inter- personal communication – working on attitude i.e., aggressive,
assertive and submissive- case studies.
Module-3:Techniques in Personality development I: Groups- formal and informal,
Leadership Skills - Team Building and public speaking - Body Language - Self confidence -
Goal setting - Time Management and effective planning- case studies.
Module-4:Techniques in Personality Development II: Stress Management- causes, impact
and managing stress - concentration techniques. Conflict management. Time management-
concept – importance & need – steps towards better time management- case studies.
References:
1.Personality Development by Rajiv K. Mishra. Rupa & Co.
2. Stress Management by Dr. Satish Pai, Dr. S Ravishankar
3. Organisational Behaviour by Dr. C B Gupta.
4. Organisational Behaviour- M.N Mishra
5. Human Resource Management- Prof. P.K Gupta
*****
OPEN ELECTIVE TO OTHER DEPARTMENTS
Title: RETAIL BANKING
1.Course Description:This course is designed to provide a basic understanding of Personal
Banking. It focuses on functions of banks, banker and customer relationship, Opening of
bank accounts and their operations, bank deposits and loans and banking technology.
St. Philomena’s College (Autonomous) Mysore. M. Com., Syllabus 2015-16 Page 42
2. Course Objectives: The aim of this course is to acquire knowledge various functions
associated with banking, principles and practices/procedures relating to deposits and loans,
and banking technology.
3. Pedagogy:Method of instruction consists of lectures, case study design and analysis, group
discussions, seminar presentation, writing assignments and tests. Interaction with customers
of banks, managers and employees of banks.
4.Course Contents:
Module 1:Functions of Banks: Functions of Reserve Bank of India, Commercial Banks,
Private Sector Banks, and Grameena Banks- case studies.
Module 2:Banker and Customer Relationship: Know your Customer [KYC] guidelines-
Opening of different bank accounts and procedures for their operations- case studies.
Module 3:Bank Deposits and Loans: Different Deposit and Loan Products of Banks, Rate
of Interest- Fixed and Floating, Documentation Procedures- case studies.
Module 4: Banking Technology: Electronic Banking, Core Banking Technology, Debit and
Credit Cards, ATMs- case studies.
References:
1. Machiraju, H.R., Indian Financial System, Vikas, New Delhi.
2. Verma, J.C. Merchant Banking, TMH, New Delhi.
3. Mithani and Gordeon, Banking Theory and Practice, Himalaya, Bombay.
4. Bhole, L.B., Financial Institutions and Markets, TMH, New Delhi.
5. Banking Law and Practice- P.K Srivastava