sree saraswathi thyagaraja college (autonomous)stc.ac.in/syllabus/2016-2017/m.com.pdf · 4 z...

Annexure

Sree Saraswathi Thyagaraja College

(Autonomous) (Affiliated to Bharathiar University and approved by UGC and certified by 9001: 2008 and

accredited by NAAC with A Grade)

Palani Road, Thippampatti, Pollachi – 642 107

Knowledge Wisdom Compassion

Syllabus for M.Com (COMMERCE)

2016 – 2017 Batch

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1.Scheme of Examination and Syllabus

1

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)

THIPPAMPATTI, POLLACHI – 642 107

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

With effect from 2016– 2017 Academic Year

Batch Code: N6 Medium of Instruction: English Program Code: MCM

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

1 Z N6MCM1T61 III I Core 1-Economics for Decision Making 6 4 25 75 100

2 Z N6MCM1T42 III I Core 2-Marketing Management 6 4 25 75 100

3 Z N6MCM1T53 III I Core 3 - Business Environment 5 4 25 75 100

4 Z N6MCM1P64 III I Core 4 –ComputerApplication Practical (TALLY) 6 3 40 60 100

5 A N6MCM1T65 III I Elective –I Financial Services 5 5 25 75 100

Library hour 2

6 Z N6MCM1T66 IV I Advance English For Competitive Examination

5# 2# 25 75 100

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

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

7 Z N6MCM2T61 III II Core 5-Human Resource Management 6 4 25 75 100

8 Z N6MCM2T62 III II Core 6- Business Research Methods 6 4 25 75 100

9 Z N6MCM2T63 III II Core 7-Advanced Corporate Accounting 6 5 25 75 100

10 Z N6MCM2T54 III II Core 8-– Financial Management 5 4 25 75 100

11 A N6MCM2T45 III II Elective - II Project Appraisal and Finance 5 5 25 75 100

Library hour 2

12 Z

N6MCM2T66 IV II Quantitative Aptitude and Verbal Reasoning# 5# 2# 100 - 100

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

2


13 Z N6MCM3T61 III III Core 9- Operations Research 5 4 25 75 100

14 Z N6MCM3T42 III III Core 10- Accounting for Decision Making 6 5 25 75 100

15 Z N6MCM3T43 III III Core 11-Security Analysis & Portfolio Management 6 4 25 75 100

16 Z N6MCM3T54 III III Core 12-Applied Direct Taxation 6 5 25 75 100

17 A N6MCM3T65 III III Elective – III International Financial Management 5 5 25 75 100

Library hour 2

18 Z N6MCM3R56 IV III Internship Training (#) 0 2(#) - 100 100

19 Z N6MCM3T57 IV III Extra credit course-Self study course

Yoga for Modern Age# 1# 50 - 50

Total 30 23+3# 500+150#


20 Z N6MCM4T71 III IV Core 13- Customs Duty & Goods and Services Tax 5 4 25 75 100

21 Z N6MCM4T62 III IV Core 14-Financial Derivatives 5 4 25 75 100

22 Z N6MCM4T63 III IV Core 15-Internet and E-Commerce 5 4 25 75 100

23 Z N6MCM4T44 III IV Core 16- Strategic Management 5 4 25 75 100

24 A N6MCM4T45 III IV Elective – IV: Risk Management and Insurance 5 5 25 75 100

25 Z N6MCM4R46 III IV Core 17-Project and Viva-voce 3 4 40 60* 100

Library hour 2

26 Z N6MCM4T27 IV IV Extra credit course-Self study course

Professional Ethics # 1# 50 - 50

Total 30 25+1# 600+50#

Grand Total 90+8# 2100+400#

3

#These are the Extra Courses converted as self study courses which are conducted during the library hour with Extra Credits. Extra credits are

not included for classification. For Extra Credit Courses, marks will be converted into Grade.

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

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

Classification of Total credits:90

Sl.No Number of Courses Total credits

1 Core 17 70

2 Elective 4 20

3 Extra credits 5 8

Expansions for the Titles

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

Course Code : Code number for each of the course

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

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

CourseName : Title of the paper

Hours : Contact allocated for each course

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

Int : Maximum internal marks allocated for each course

Ext : Maximum external marks allocated for each course

Total : Maximum total marks allocated for each course

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SEMESTER-WISE SYLLABUS

SEMESTER: I

ECONOMICS FOR DECISION MAKING

Credits: 4 Course Code: N6MCM1T61

Hours per week: 6 Total Instructional Hours: 75

Objectives: It enable the students to understand the various economic concepts and policies

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

understood the application of economic principles and policies on managerial decision

making

Unit-1 Hours: 15

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

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

Self Study - Forms of ownership

Unit-2 Hours: 15

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

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

consumer goods-Law of supply – Determinants – Measurement of elasticity of supply-types

Self Study - Demand distinctions

Unit-3 Hours: 15

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

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

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

Technical progress- Break even analysis.

Self-Study -Break even analysis

Unit-4 Hours: 15

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

Monopoly-Monopolistic competition – Oligopoly – Duopoly- international price

discrimination and dumping.

Self Study - Market Classification

Unit-5 Hours: 15

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

Policy – structure – Recent Exim policy.

Self-Study–Recent Exim Policy

Text Books:

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

Ltd,Delhi. Editions 2014.

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

Publications, 16th

edition -2010

5

Books for Reference:

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

2. D.Gopala Krishnan - Managerial Economics – Himalaya Publications, Reprint 2012

Prepared By Verified By

B.Geetha Dr. R.Gayathri

SEMESTER: I

MARKETING MANAGEMENT



Objective: It makes thestudent to have thorough knowledge in Marketing Management,

Consumer Behavior and Marketing of services

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

understood the attributes of recent marketing practices in various products and services

Hours: 15

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

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

management - Concept of Marketing Management – Marketing organization structure.

Self Study - Difference between Sales Management and Marketing management

Unit: 2 Hours: 15

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

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

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

Characteristic-Marketing mix of consumer products

Self Study - Consumer buying decision process

Unit: 3 Hours: 15

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

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

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

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

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

marketing

Self-StudyMarketing of industrial products

Unit: 4 Hours: 15

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

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

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

Promotion and Distribution Mix.

Self-Study – Designing Suitable Product and Price Mix

Unit: 5 Hours: 15

Marketing of Services – Entertainment Marketing – Education Marketing – Communication

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

Hotel services - Consultancy services – Hospital services.

Self-Study: Hospital services.

6

Text Books:

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

Delhi,2013

2. S.M.Jha - Services Marketing -. Himalaya Publishing House, 7th

revised edition 2014


1. Philip Kotler - Marketing Management, Prentice-Hall of India Pvt. Ltd.,14th

Edn New

Delhi, 2013

2. C.B.Memoria &Suri - Marketing Management, Kitab Mahal, Allahabad, 7th

Edition,

2005

3. Dr.S. Shajahan - Services Marketing -. Himalaya Publishing House, 1st edition 2001,

reprint 2007

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

(2011)


Dr.P.Gomathi Dr. R.Gayathri

SEMESTER: I

BUSINESS ENVIRONMENT



Objective: It enable thestudents to understand the various concepts of Business environment

and recent environmental changes in the global scenario.

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

to learn the application of strategic business decision in a modern business environment.

Unit-1: Hours: 12

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

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

environment on business and Strategic Decisions - Culture and business .

Self Study - Culture and business

Unit-2: Hours: 12

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

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

Privatization - Privatization in India.

Self Study - Privatization

Unit-3: Hours: 12

Technological Environment – Factors Governing Technological Environment – Intellectual

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

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

Act 2008.

Self-Study - Political Environment

7

Unit-4: Hours: 12

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

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

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

Globalisation - Essential Conditions - Globalisation of Indian business.

Self-Study: Social Responsibility of Business

Unit-5: Hours: 12

Foreign Direct Investment – Concept – Advantages - Disadvantages and Determinants-

India’s policy towards FDI - Multinational Corporation – Meaning - Merits and Demerits -

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

– TRIMS – WTO – functions

Self Study - Multinational Corporation

Text Books:

1. Dr. C.B. Gupta “Business Environment”, Sultan Chand & Sons, New Delhi, 8th

Edition

2014

2. Francis Cherunilam “Business Environment.” , Himalaya Publishing House, 2013


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

Himalaya Publishing House.

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

House PVT Ltd, New Delhi, 2011.

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


Dr.K.Sathya Prasad Dr. R.Gayathri

SEMESTER : I

COMPUTERIZED ACCOUNTING WITH TALLY

CREDITS: 3 Course Code: N6MCM1P64


Objective: To make the students to Work in Tally


to acquire the skills set in computerized accounting

Tally:

1.Create vouchers

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

3.Prepare an Inventory list

4.Maintain Bill wise Details

5.Foreign Gains/Loss

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6.Cheque Printing

7.Ratio Analysis

8.Tax Calculation- VAT

9.Service Tax

10. TDS, Excise Tax



SEMESTER: I

ELECTIVE I -FINANCIAL SERVICES

CREDITS: 5 Course Code N6MCM1T65


Objective :To understand the role of financial services in the area of Banking, Non Banking

financial services and also in its recent developments

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

to have through knowledge in the area of finance

.

UNIT I Hours: 12

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

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

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

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

Self Study -Cheque & Demand Drafts

UNIT II Hours: 12

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

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

inclusion- Meaning – Objectives – Approaches – Financial inclusion in India.

UNIT III Hours: 12

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

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

Self-study: Consumer durables finance.

UNIT IV Hours: 12

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

function – Rating Methodology.

Self Study - Bills Discounting

UNIT V Hours: 12

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

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

9

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

Stages – Criteria – Buyouts-Private Equity-Crowd funding.

Self Study - Mutual Funds, Types of schemes

Text Books:

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

Edition.2013

2. M.Y.Khan, Financial Services, 6th

Edition, Tata McGraw Hill -2012


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

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


Dr.M.Rajapriya Dr. R.Gayathri

SEMESTER: I

ADVANCE ENGLISH FOR COMPETITIVE EXAMINATION

CREDITS: 5 Course Code N6MCM1T66


Objective: To enable the students in getting through the competitive examinations.

Skill sets to be acquired:

Efficiency in grammar

Enhance communicative ability

UNIT – I Hours: 12

Parts of speech

Voices

Narration

Degrees of comparison

UNIT II Hours: 12

Concord (subject verb agreement)

Articles

Synonyms

Antonyms

UNIT III Hours: 12

Tenses

Common errors

Idioms and phrases

UNIT IV Hours: 12

Kinds of sentence (transformation)

Classification of sentences (simple, complex, compound)

Rearrange the sentences

Improvement of sentences

10

UNIT V Hours: 12

One word substitution

Selection of mis spelt/correctly spelt words

Odd word out

Cloze test, comprehension

Precis writing, report writing, letter writing

Hints developement

Text:High School English Grammar and Composition by Wren and Martin

SEMESTER: II

HUMAN RESOURCE MANAGEMENT

CREDITS: 4 Course Code:N6MCM2T61


Objectives:

To learn the modern trends, theories and concepts of human resource and its significance in

an organization


to learn the management of human resource and also able to acquire motivation and

leadership skills.

Unit: 1 Hours: 15

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

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

Specification, Design, Enlargement, Enrichment, Rotation

Self-Study: Job Analysis

Unit: 2 Hours:15

Recruitmentand Selection –Testing, Interview, Placement and induction–Employee training –

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

Self Study –Types of interview

Unit: 3 Hours: 15

Personality:Determinants–Theories:PsychoanalyticalTheory-Trait Theory, Perception:

Process-Components, Learning:Process-Factors–Theories, Motivation Theories:Maslow’s

Need Hierarchy Theory-McGregor’s Theory X and Theory Y-Herzberg’s Two Factor

Theory –Alderfer’s ERG Theory-Leadership Theories- - Self Study -Personality Determinants

Unit: 4 Hours: 15

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

management of conflict-Group Dynamics.

Self Study - Individual aspect of Conflict

Unit: 5 Hours: 15

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

e-learning – e-compensation.

Self Study : e - learning

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Text Books:

1. C.B.Memoria: Personal Management –Himalaya Publications, 30th

edition, 2014

2. L.M.Prasadh: Organisation Behaviour – Sultan and Sons – 2015

3. K. Aswathappa: Human Resource Management – Mc Graw Hill Education Pvt ltd - 2012


1. Stephen Robbins, Judge , A.T..Mothy et.al Organisational Behaviour – 15st edition,

Pearsons,New Delhi 2013

2. P.C.Tirupathi: S.Chand & Sons, Personal Management & Industrial Relations, 20th

edition,

2013

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

House,New Delhi- 2014



SEMESTER: II

BUSINESS RESEARCH METHODS

CREDITS: 4 Course Code: N6MCM2T62


Objectives: To study the research concepts, methodology, identify the research problem,

framing the objectives and anlysing the data with the help of statistical tools


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

Unit: I Hours: 15

Research:Meaning, Objectives, Scientific Methods, Types and Methods of Research –Criteria

of good research.–Research problems: Definition, Selection, formulation, Techniques.

Review of Literature: Need, Sources, Planning.

Self Study:Research in Functional areas.

Unit: II Hours: 15

Research process: Hypothesis – Formulation – Testing of hypothesis – Research Design –

Meaning – Features, Types of sampling – Methods – Sample design – Population – Sample

size – Sampling &Non Sampling errors.

Self Study:Types of sampling

Unit: III Hours: 15

Methods of Data collection – Tools of data collection – Pilot study – Measurement and

Scaling Techniques.Processing of data – Analysis and Interpretation of data – Types of

analysis – Measures of Central Tendency – Measure of Dispersion.

Self Study:Pilot study

12

Unit: IV Hours: 15

Correlation:Regression: Simple, Partial ,Correlation: Simple, Partial– Ordinary least square –

Parametric test : t test – f test – Chi-square test, ANOVA. Non – parametric test: Mann

Whitney test, Sign test , Friedman test .

Unit: V Hours: 15

Report writing – Types – Planning – Principles – Significance – Steps in report writing –

layout of a report – Documentation – Footnotes and Bibliography – Computerization in

Business Research

Self Study:Types of reports

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

\Text Books:

1. C.R. Kothari, Research Methodology Methods and technique, New Age International 3rd

edition Publications., Reprint 2014.

2. S.P. Gupta, Statistical Methods, Sultan Chand & Sons Publications, 44th

Edition 2014

3.O.R. Krishnasamy & Ranganathan,Research Methodology, HimalayaPublishers,

NewDelhi,2014


1. Saravanavel - Research Methodology, Kitab Mahal Publications, 16th

edition, 2013

2. Bill Tailor, Gautham Singha, Tapoz ghoshal – Research Methodology, PHI Learning Pvt

Ltd,-2014

3.Joseph Gibalde, MLA Handbook for writers of research paper ED 7th

edition, Affiliated

East West press, New Delhi-2009.


Dr.A.Venkatachalam Dr. R.Gayathri

SEMESTER II

ADVANCED CORPORATE ACCOUNTING



Objectives: To study Accounting standards, Indian accounting standards and its applications

in company accounts

Skill sets to be acquired: On successful completion of the course the students can practice in

the corporate world.

Unit: 1 Hours: 15

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

4 & 5, 6,(revised) 9, 10, 17, 20, 25, 28 &29

Unit: 2 Hours: 15

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

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

Sheet Part I

13

Unit: 3 Hours: 15

Amalgamation – Absorption (AS 14) – External reconstruction

Unit: 4 Hours: 15

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

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

Dividend.

Unit: 5 Hours: 15

IND-AS: Preparations and presentation of financial statement in accordance with Indian

Accounting standards-IND AS 101 First time adoption of Indian Accounting standards –

INDAS 103 Business Combinations – IND AS 1 Presentation of Financial statements – IND

AS2 Inventory – IND AS 7 Statement of Cash flow – IND AS 10 Events after reporting

period – INDAS 16 Property, plant and equipment –IND AS 27 Consolidate and Separate

Financial statement – IND AS 28 Investment in Associates – IND AS 33 Earning per shae

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

Text Books:

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

New Delhi – 17th

Edition 2014.

2. S.P.Jain &K.L.Narang: Advanced Accountancy Vol - II – Kalyani Purblishers – 20th

revised edition, 2014

Books for reference:

1.Sukla.M.C, Grewal.T.S, Gupta.S.C. Advanced Accountancy Vol –II, Revised Edition 2014,

S.Chand & Sons Pvt Ltd,New Delhi..

2. Arulanandham M.A, Raman K.S, Advanced Accounting, Himalaya Publishing House,New

Delhi-2015.



SEMESTER: II

FINANCIAL MANAGEMENT

Credits: 5 Course Code:N6MCM2T54


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

and methods of financial planning.


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

Unit: 1 Hours: 12

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

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

Sources of Finance – Long Term and Short Term Sources.

Self Study - Functions of finance

14

Unit: 2 Hours: 12

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

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

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

Self Study – Importance of cost of capital

Unit: 3 Hours: 12

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

Financial Leverage on Profits - Capital Structure theories - Net income approach - Net

Operating Income Approach – Traditional Approach - MM theories - Determinants of Capital

Structure

Self Study – Determinants of capital structure.

Unit: 4 Hours: 12

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

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

Bonus Shares – Stock Dividend – Shares Buyback – Shares Split.

Self Study - Dividend policy

Unit: 5 Hours: 12

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

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

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

Self Study - Source of working capital

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

Text Books:

1. Sharma K. Sasigupta Financial Management – Kalyani Publishers, 8th

edition, 2015.

2. Khan & Jain-Financial Management - McGraw Hill Education (India)Pvt Ltd. 7th

edition, 2015.


1. I M Pandey – Financial Management – Vikas Publishing Pvt Ltd, 11th

edition 2015.

2. Prasanna Chandra, Ffunddamentals of Financial Management–McGraw Hill Education

(India)Pvt Ltd, 7th

edition, 2014



15

SEMESTER: II

ELECTIVE - II - PROJECT APPRAISAL AND FINANCE



Objective: To study the concept of project finance, financial projection, project planning and

project evaluation.

Skill sets to be acquired: On successful completion of the course the students can prepare a

project report for a start up.

Unit I Hours:12

Project – concept – Characteristics – Life cycle phases – Project Management - Concept –

Tools and techniques – Project identification and preparation – Strategic Planning

Techniques – Tax planning and tax incentives for project investment decisions.

Self Study : Tools and techniques of project management.

Unit II Hours: 12

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

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

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

Self Study: Evaluation of Project Profitability.

Unit III Hours: 12

Project planning and scheduling – Resource allocation – – Cash flows for a replacement of

project – Biases in cash flow estimation – Inflation and Project Investment – Rehabilitation

of sick units.

Self study : Project cash flows.

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

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

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

Phases and types of post audit.

Self study: Project direction.

Unit V Hours: 12

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

way of close outs – Early termination – Work break down for termination issues – – Model

project report preparation.

Self Study: Model project report preparation.

Text Books:

1. K. Nagarajan , Project Management, New Age International (P) Ltd Publishers, 7th

Edition

2015.

2. S.Choudhury, Project Management, McGraw Hill Education (India)Pvt Ltd,Reprint 2007.

16

Reference Books:

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

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

3.Subba Rao.K.V. Project Management, Adhyayan Publishers&7 Distributers New Delhi,

2006.



SEMESTER : II

QUANTITATIVE APTITUDE AND VERBAL REASONING


Hours per Week: 5 Total Instructional Hours:60

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

students.

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

reasoning skills and face any competitive examinations with confidence.

Unit I Hours:12

Analogy

Coding and Decoding

Direction sense Test

Unit II Hours:12

Series Completion

Logical Venn diagram

Data sufficiency

Unit III Hours:12

Profit and Loss

Ratio & Proportion

Percentages

Unit IV Hours:12

Problems on Numbers

Problems on Ages

Problems on Averages

Unit V Hours: 12

Time and Work

Time and Distance

Problems on Train

Text Book:

“Quantitative Aptitude for Competitive Examinations (Arts stream)”, Department of

Mathematics”, SreeSaraswathiThyagaraja College, Pollachi,2016.

Reference Books:

1. R.S. Aggarwal, A Modern Approach to Verbal and Non-Verbal Reasoning, S.

Chand & Company Ltd, 2011 Edition, New Delhi (For units I & II only).

17

2. R.S. Aggarwal, Quantitative Aptitude for Competitive Examinations, S. Chand &

Company Ltd, 2012 Edition, New Delhi (For units III, IV, V).

3. B. S. Sijwali, Quantitative Aptitude,Arihand Publications (India) PVT LTD, 2007.

4. AbhijitGuha, Quantitative Aptitude for Competitive Examinations, McGraw Hill

Companies, 2006.

Calculation of Exclusive Internal Marks For“Quantitative Aptitude And Verbal

Reasoning” For All PGProgrammes

a) Average of two cycle tests – For a maximum of 25 marks

b) Model Examinations – For a maximum of 50 marks

c) Assignment marks – For a maximum of 05 marks

d) Seminar marks – For a maximum of 10 marks

e) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100 marks

SEMESTER III

OPERATIONS RESEARCH

Hours per week: 5 Course Code: N6MCM3T61

Credits : 4Total Instructional Hours: 60

Course Objectives: To teach the students about the Industrial applications of Operations

Research.

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

solve problems on LPP models, Transportation model, Assignment model, Queuing model,

PERT& CPM Models, Decision theory models.

UNIT I Hours:12

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

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

Graphical method of solving LPP.

UNIT II Hours:12

The Transportation problem: Introduction-Mathematical formulation-finding initial basic

feasible solution by NWCR, VAM only- MODI’S method of finding optimal solution (Non-

degenerate problems only). The Assignment problem: Introduction - Mathematical

formulation - Hungarian Assignment method

UNIT III Hours: 12

Queuing Theory: Introduction - Queuing system - Characteristics of queuing system -

Kendal’s Notation - Classifications of queues - Problems in (M/M/1) : (/FIFO);

(Derivations not included)

UNIT IV Hours:12

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

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

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

UNITV Hours: 12

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

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

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

TEXT BOOK:

Kantiswarup, P. K. Gupta, Man Mohan, Operations Research, S.chand& Sons

Education Publications, New Delhi, 2008

18

REFERENCE BOOKS:

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

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

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

SEMESTER : III

ACCOUNTING FOR DECISION MAKING

Credit: 4 Course Code: N6MCM3T42


Objective: To study the application of accounting tools in the Financial statements


to acquire reasonable working knowledge in financial decision making

UNIT I: Hours:15

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

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

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

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

Model – Du Pont Analysis.

Self Study - Advantages and Limitations

UNIT II: Hours:15

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

UNIT III: Hours:15

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

Volume Ratio - Limiting factor - Marginal costing and its applications.

UNIT IV: Hours:15

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

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

UNIT V Hours:15

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

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

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

Text Book:

1. R.K.Sharma &Sasi K. Gupta,Management Accounting Principles & Practices,

Kalyani Publishers Ltd, Ludiana – 2014, 13th

Revised Edition.


1. S.N. Maheswari, Volume I Principles of Management Accounting, Sultan Chand

&Sons, New Delhi – 2014.

19

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

Ludhiana,6th

Edition– 2014.



SEMESTER: III

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT



Objectives:To enable the students to understand the capital market operations.


to acquire analytical decision making skills in capital market operations.

Unit: 1 Hours: 15

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

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

Difference between Investment, Speculation and Gambling.

Self Study - Investment Media

Unit: 2 Hours: 15

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

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

Self-Study: SEBI and its Role

Unit: 3 Hours: 15

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

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

Supported Blocked Amount (ASBA)

Unit: 4 Hours: 15

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

Technical analysis –Portfolio analysis & Management:-Scope–Markowitz Theory– Single

Sharpe index

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

measure – Treyners measure – Jenson’s index.

Self Study - Fundamental analysis

Unit: 5 Hours: 15

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

Constant rupee value – Constant ratio & Variable ratio plans.

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

Text Books:

1. Preethi Singh -Investment Management - Himalaya Publications, 17th

revised edition, 2010.

2. Punithavathi Pandiyan -Portfolio Management– Vikas PublicationsHouse(Pvt) Ltd, 2nd

Edition 2013.

20

Books for reference:

1. Kevin, Portfolio Management – Prentice Hall Publications, 12th

edition, 2014.

2.Bhalla,V.K. Investment management – Sultan Chand & Sons Publications, 19th

edition,

2014



SEMESTER: III

APPLIED DIRECT TAXATION



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

rules pertaining there to and its application on different situations.


to acquire the skill to prepare IT statement and e-filing.

Unit: 1 Hours: 15

Salaries – Income from house property

Unit: 2 Hours: 15

Profits & gains of business or profession- capital gains

Unit: 3 Hours: 15

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

Unit: 4 Hours: 15

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

Unit: 5 Hours: 15

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

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

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

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

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

Text Book:

1.Gaur& Narang -Income tax – Kalyani Publications, New Delhi 41strevised edition 2015.

21


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

edition,

2015.


Dr. M.Rajapriya Dr. R.Gayathri

SEMESTER: III

ELECTIVE III - INTERNATIONAL FINANCIAL MANAGEMENT

CREDITS: 5 Course Code: N6MCM3T65


Objective: To provide a clear understanding of International Financial

Management,international Monetary system and to provide knowledge on Foreign exchange

and its significance in a developing economy.

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

have applied financial knowledge in international financial markets

UNIT I Hours: 12

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

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

between BOP and the economy.

UNIT II Hours: 12

International Monetary System – Gold standard – IMF and World Bank-BRICS Bank-

Exchange Rate mechanism – Purchasing power parity and Interest Rate parity theorems.

UNIT III Hours: 12

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

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

Interbank deals- Exchange arithmetic- Calculation of TT buying rate & TT selling rate-

Spread, premium and Discount.

UNIT IV Hours: 12

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

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

UNIT V Hours: 12

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

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

Commercial Borrowings.

22

Text Books:

1. V.Sharan, International Financial Management, 6th

edition, PHI Learning Pvt

Ltd,2013.

2. G.Jeevanantham, Foreign Exchange and Risk Management, Sultan Chand &Sons -

2015.


1. Levi D Maurice, International Finance, Routledge Publications McGraw Hill

international series 4th

edition- 2009.

2. Bhalla V.K.,International Financial Management, Anmol PublicationsPvt Ltd.2012.



SEMESTER: III

YOGA FOR MODERN AGE


Hours per week: 3 Instructional Hours: 35

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

Preparation.

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

UNIT: 2 Meditation Hours: 7 Hrs

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

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

Clearence – Crown centre meditation.

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

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

difference – Role of Hereditary, Environment.

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

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

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

compassion.

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

Stress Management – Emotional Management - Self Management – Conflict

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

– Self Reinfocement – Group dynamics – Team Management.

Reference Books:

1. Simplified Physical Exercises – Thathuvagnani Vethathiri Maharishi

2. Karma yoga - Thathuvagnani Vethathiri Maharishi

3. Journey of Conciousness – Thathuvagnani Vethathiri Maharishi

23

4. Yoga for modern age – Thathuvagnani Vethathiri Maharishi

5. Unified force – Thathuvagnani Vethathiri Maharishi

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

7. Genetic centre – Thathuvagnani Vethathiri Maharishi

8. Psychology - Robrt A. Baron

SEMESTER: III

INTERNSHIP TRAINING

CREDITS: 2 Course Code: N6MCM3R56

GUIDELINES FOR THE INTERNSHIP PROGRAMME

For M.Com

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

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

at the end of the 2nd

Semester.

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

and practitioners.

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

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

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

which the daily work done should be entered and the same should be attested by the

section in-charge.

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

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

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

the institutions to which they are attached.

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

from the chief executive of the organization.

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

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

charge.

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

24

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

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

maximum mark awarded is 100.

13. Report should be submitted in the 3rd

Semester on or before 15th

September.

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

SEMESTER: IV

CUSTOMS DUTY& GOODS AND SERVICES TAX


Hours per week: 6 Total Instructional Hours 75

Learning Objective: To provide adequate knowledge in the application of Goods and

service tax in day to day business

Unit 1 Hours : 15 GST – Concept and genesis, Overview of GST Acts: Definition –Service, IGST, SGST,

Import of goods and services, Alcohol for human consumption, Petroleum products and

tobacco – Goods and service Tax council –Goods and services Tax network – Rate of GST –

GST in India

Unit – 2 Hours : 15 Definitions – Aggregate turnover, Business, Capital Goods, Casual taxable person,

Composite supply, Consideration, Electronic cash ledger, Electronic credit ledger, Fixed

establishment, Goods, Government, Input, Input service, Input service distributor, Input tax,

Input tax credit, Inward supply, Place of business, Reverse charge, Turnover in state, Mixed

supply, Output tax, Outward supply, services, supply – Officers of CGST, SGST –

Appointment – Power- Leavy and exemption from tax

Unit -3 Hours : 15

Time and value of supply – Time of supply of goods- Time of supply of services-Input Tax

Credit-Appointment of credit & blocked credits- Recovery of input tax credit. Registration –

amendment -Cancellation

Unit -4 Hours : 15

Payment of tax, Interest, penalty & other amendment-Tax deduction at source- Utilising Input

tax credit – Refund of tax – Accounts and records – Collection of Tax at Source – -Return-

Annual Return-final return -Assessment – Provisional assessment

Unit – 5 Hours : 15 Customs duty – Important Definitions: Exported goods – Imported goods – Goods –

Taxable event – Classification of goods – Valuation of goods – Levy and exemption.

Learning Outcome: On successful completion of the course, students may get the

employment in filing the return for GST

Text Book:

1. CA Pritham Mahure, Goods and Service Tax in India, 2017

25

Reference Book:

1. S.S. Gupta– GST – Laws and Practice, Taxmanns Publications, New Delhi, 2017.

2. MonishBhalla– Commercial GST – The Game Changer – Commercial Law

Publishers (India) Pvt.Ltd, New Delhi. 2015.

3. V. Balachandran “Indirect Taxation” Sultan Chand &Kalyani Publishers, 16th edition,

2014.

4. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013.

5. Pathik Shah, Hand Book on Service tax & Goods and Service Tax (Finance Act

2016). (alongwith amendmends of Finance Bill, 2017.


Dr.R.Gayathri S. Nagaraj

SEMESTER: IV

FINANCIAL DERIVATIVES

Credit: 4 Course Code:N6MCM4T62

Hours per week: 5 Total instructional hours: 60

Objectives

To make student efficient in the area of derivatives such as Future Markets, Forward

markets, Options and Swaps etc

Skill set to be acquired

On successful completion of the course the students can develop competencies in

pricing, hedging and trading strategies of financial derivatives.

UNIT I Hours : 12

Derivatives –meaning -types -Financial Derivative: Definition- Features – Types-

Basic Financial Derivatives – Uses– Critics - Financial derivatives in India- Need – Evolution

– Benefits – Categories- Derivatives at NSE and BSE

UNIT II Hours: 12

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

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

Settlements- Determination of Future Price on Specific Assets.

UNIT III Hours: 12

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

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

Future- Eurodollar Future.

http://www.amazon.in/s/ref=dp_byline_sr_book_1?ie=UTF8&field-author=Pathik+Shah&search-alias=stripbooks

26

UNIT IV Hours: 12

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

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

UNIT V Hours:12

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

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

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

Text books

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

Private Limited, New Delhi, 2010

Books for Reference

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

Pvt.Ltd.,New Delhi,2009

2. Bishnupriya Mishra, Sathya Swaroop Debasish, Financial Derivatives, Excel books,

New Delhi,2007

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

4. Brahmaiah,B. And Subbarao,P. Financial Futures and Options, Himalaya publishing

house,1998



SEMESTER: IV

INTERNET AND E-COMMERCE



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

related activities.


to acquire the basic skills in internet and e-commerce.

Unit –I Hours:12

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

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

Self Study - Intranet and extranet

Unit-II Hours:12

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

ATM – Mobile banking – e - stamping.

Self Study - ATM

27

Unit –III Hours:12

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

Unit –IV Hours:12

Issues relating to e-commerce – Technology– Wireless applications, Broad band –Online

transactions – use of mobile phones – SMS alerts-Digital marketing

Self Study - Use of mobile phones – SMS alerts.

Unit – V Hours:12

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

Application trends.

Text Book:

1. Kalakota Ravi and Whinston B.Aandrew,Frontiers of electronic commerce, Pearson

Education Publications, New Delhi,2013.

2. Alexis Leon, Matthews Leon Internet for Everyone; Lenon tech world,New Delhi,2012.

Books for References:

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

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

McGraw Hall Publications, 2010



SEMESTER: IV

STRATEGIC MANAGEMENT



Course objectives

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

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

Skill set to be acquired

On successful completion of the course the students have understood the strategy

formulation, implementation, monitoring, evaluation and createdecision making abilities of

students in situation of uncertainty and in a dynamic business environment.

UNIT I Hours: 12

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

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

UNIT II Hours:12

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

SWOT analysis - Value Chain Analysis - Core Competency

28

UNIT III Hours: 12

Strategic Formulation: Approaches - Developing Alternative - Diversification-

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

Turnaround

UNIT IV Hours: 12

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

Implementation and Control

UNIT V Hours:12

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

techniques

Text book

Ghosh,P.K.,Strategic planning and Management, Sultan Chand & Sons, 13th

edition, 2012


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

2008.

2.Appa Rao, Parvathiswara Rao, Sivaramakrishnan,K.,Strategic Management and business

policy text and cases, excel books,2008.

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

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

Edition,2013.



SEMESTER: IV

ELECTIVE – IV RISK MANAGEMENT AND INSURANCE

Credits: 5 CourseCode: N6MCM4T45

Hours per week: 5 Total Instructional Hours:60

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

decision making under uncertainty and the methods of managing against risks to firms and

individuals

Skills set to be acquired:

On successful completion of the course the students can explores the risk management issues

facing firms and individuals and examining how to protect the firm values and personal

wealth

UNIT I Hours: 12

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

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

financing techniques – Risk management objectives – Risk Management Information

Systems (RMIS) – Risk Control

29

Self Study - Risk Management Process

UNIT II Hours: 12

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

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

managing firms.

Self Study - Corporate Risk Management Process

UNIT III: Hours: 12

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

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

Policies - Premium determination - Life Policy Conditions and privileges

Self Study - Kinds of Policies

UNIT IV: Hours: 12

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

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

of claims.

Self Study - Marine Insurance: Types

UNIT V: Hours: 12

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

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

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

Self Study - Motor Insurance

Text Book:

1.Gupta,P.K. - Insurance and Risk Management, 1st edition, HimalayaPublishing House

2012.

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

Edition – 2013.


1.Mishra,M.N.,&Mishra,S.B.M,Insurance Principles & Practice, S.Chand & Co Ltd, 2013.



SEMESTER – IV

PROJECT AND VIVA-VOCE

Credits: 4 Course Code:N6MCM4R46


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

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

30

Marketing Management, Financial Management, Human Resource Management, Banking

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

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

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

Apply relevant concepts to organizational setting

Apply scientific principles & investigations of Research Methodology to provide

solutions to organizational problems

Understand live organizational situations

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

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

organization guide may

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

duration

Provide assistance in data collection

Review periodically the progress of the student

Offer necessary help in the preparation of draft report

Evaluate the performance of the student

SCHEDULE

Duration of Project : One Year

II Semester

1. December - Identification of problem

2. January - Selection of topic

3. February - Collection of Review of Literatures

III Semester

4. June - Finalization of Questionnaire

5. July - Data collection

6. Aug - Analysis and preparation of project report

7. Sep - First draft correction

IV Semester

8. Dec - Second draft correction

9. Feb - Submission of Project

31

SEMESTER: IV

PROFESSIONAL ETHICS

CREDITS: 1 Course Code:N6MCM4T27

Total Instructional Hours: 35

COURSE OBJECTIVES:

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

ethics and values based decision making and behavior.

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

them in their own work place.

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

universal human values.

UNIT I: NATURE AND SCOPE OF BUSINESS ETHICS Hours: 7 Hrs

Introduction – Scope of business ethics – Religion and ethics – Sources of business ethics –

Factors influencing business ethics – Importance of business ethics.

UNIT II: PROFESSONAL ETHICS Hours: 7 Hrs

Introduction – Professional ethics - Ethical problems faced by managers – New skill required

for managers – Managing ethical conduct in modern times.

UNIT III: CORPORATE COVERNANCE AND CSR Hours: 7 Hrs

Principles of corporate governance – Issues involved in corporate governance – Theories of

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

against CSR.

UNIT IV: RELIGION AND ETHICS Hours: 7 Hrs

Religious foundations of ethics – Hinduism – Buddhism – Jainism – Ethical values of

Gandhi, Vivekananda, Aurobindo and Tagore.

UNIT V: DIMENSION OF ETHICS Hours: 7 Hrs

Personal ethics – Marketing ethics – Technology ethics – Environmental ethics.

Text books:

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

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

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

I edition,(2010)

32

EXAMINATION SYSTEM UNDER AUTONOMY

1. Pattern of Examinations:

The college follows semester pattern. Each academic year consists of two semesters and each semester ends with the End Semester Examination. A student should have a minimum of 75% attendance out of 90 working days

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

The questions for every examination shall have equal representation from

the units of syllabus covered. The question paper pattern and coverage of syllabus for each of the internal (CIA) tests for PG programs other than MBA and MCA are as follows.

i) First Internal Assessment Test

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

Duration : Two Hours Max. Marks : 50

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

Question Paper Pattern

Section A

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

No Choice Section B

Attempt all questions (two each from both units) 04 questions – each carrying five marks 04 X 05 = 20

Inbuilt Choice [Either / Or] Section C

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

= 24 Inbuilt Choice [Either / Or]

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

33

ii) Second Internal Assessment Test

Syllabus : Third and Fourth Units

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

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


Section A

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

No Choice Section B

Attempt all questions (two each from both units)

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

Section C

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

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

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

B iii) Model Examinations

Syllabus : All Five Units

Working Days : On completion of 85 working days approximately, Examination : Commences any day from 86th working day to 90th

working day.

Duration : Three Hours Max. Marks : 75

34

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

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

Question Paper Pattern Section A

Attempt all questions

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

Section B

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

Inbuilt Choice [Either / Or] Section C

Attempt all questions 05 questions – each carrying eight marks 05 X 08 = 40

Inbuilt Choice [Either / Or]

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

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

Syllabus : All Five Units

Duration : Three Hours

Max. Marks : 50


Section A (5 x 10 = 50 marks)

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

35

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

Q.2 (a) ___________________ or

(b) ___________________

Q.3 (a) ___________________ or

(b) ___________________

Q.4 (a) ___________________ or

(b) ___________________

Q.5 (a) ___________________ or (b) ___________________

iv) Assignments

Each student is expected to submit at least two assignments per

course. The assignment topics will be allocated by the course teacher. The students are expected to submit the first assignment before the commencement of first Internal Assessment Test and the second assignment

before the commencement of second Internal Assessment Test. Typed/computer print outs and photo copies will not be accepted for submission.

Scoring pattern for Assignments

Punctual Submission : 2 Marks

Contents : 4 Marks

Originality/Presentation skill : 4 Marks Maximum : 10 Marks x 2 Assignments = 20 marks

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

v) Seminars

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

36

Scoring pattern for Seminars

Logical and clear presentation : 3

Illustration : 3 Originality / Presentation skill : 4

Maximum : 10 Marks x 2seminars = 20marks

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

Calculation of Internal Marks for all PG and Parallel programs:

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

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

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

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

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

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

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

h) Assignment marks - For a maximum of 05 marks i) Seminar marks – For a maximum of 10 marks

j) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100 marks

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

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

maximum to 15 Marks

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

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maximum to 15 Marks

3. Model : 50 marks test is reduced to the maximum to 20

Marks -------------------

--

50Marks ---------------------

viii) Practical Examination

The Internal Assessment marks for practical examinations are

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

practical course.

I Cycle Test - 5 II Cycle Test - 5

Model - 10 Lab Performance - 12

Record - 8

-------- Total 40

-------- ix) Project and Viva Voce

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

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

External assessment mark.

The Internal Assessment mark for project evaluation is based on

the following criteria.

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

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

c. Final Review & Mock Viva 15

38

------- Total 40

---------

3. External Examinations:

The external examinations for theory courses will be conducted for 75

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

examinations will be conducted only after the completion of 90 working days

in each semester.

Normally, the external practical examinations will be conducted before

the commencement of theory examinations. Under exceptional conditions

these examinations may be conducted after theory examinations are over.

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

The External Assessment marks forpractical examinations are

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

practical course.

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

execution12 marks)

Record 12

--------

Total 60 ------- The external viva voce examinations Research / project works also will

be conducted after completion of theory examinations. The external

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

The External Assessment mark for project evaluation is based on

the following criteria.

a) Assessment (80%) 48

b) Viva (20%) 12 ------------------ Total60

39

a. Methodology 10

b. Application Skill / Tools & Techniques / Analysis 18

c. Logical Presentation & result / Future enhancement

/ Suggestion 10 d. Regularity with Punctuality 10

------------------- Total 48

End Semester Examination Question Paper Pattern

Syllabus : All Five Units Working Days : On completion of a minimum of 90 working days. Duration : Three Hours

Max. Marks : 75


For the End semester external theory examinations, the question

paper pattern shall be the same for all UG and PG programs, as given below, except in the case of Part – II English.

Section A

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

No Choice Section B

Attempt all questions

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

Section C

Attempt all questions 05 questions – each carrying eight marks 05 X 08 = 40

Inbuilt Choice [Either / Or]

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

Certificates:

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

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

40

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

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

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

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

be done for those candidates without arrears only.

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

the case of courses which lead to extra credits also, they will neither be considered essential for passing the degree nor will be included

for computing ranking, GPA, CGPA etc.

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

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

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

5. Classification of Successful Candidates [Course-wise]

RANGE OF MARKS (In percent)

GRADE POINTS GRADE DESCRIPTION

90 - 100 9.0 - 10.0 O OUTSTANDING

80 - 89 8.0 - 8.9 D+ EXCELLENT

75 - 79 7.5 - 7.9 D DISTINCTION

70 – 74 7.0 - 7.4 A+ VERY GOOD

60 – 69 6.0 - 6.9 A GOOD

50 – 59 5.0 - 5.9 B AVERAGE

40 – 49 # 4.0 - 4.9 C SATISFACTORY

00 – 39 0.0 U RE-APPEAR

ABSENT 0.0 U ABSENT

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

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

Individual Courses Ci= Credits earned for course “i” in any semester Gi= Grade Point obtained for course “I” in any semester

'n' refers to the semester in which such courses were credited. GRADE POINT AVERAGE [GPA] = ΣCi G i

41

ΣCi Sum of the multiplication of grade points by the credits of the

courses GPA = ----------------------------------------------------------------------------------

--- Sum of the credits of the courses in a semester

Classification of Successful Candidates:

CGPA GRADE CLASSIFICATION OF FINAL RESULT

9.5 to 10.0 O+ First Class - Exemplary *

9.0 and above but below 9.5 O

8.5 and above but below 9.0 D++

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

7.5 and above but below 8.0 D

7.0 and above but below 7.5 A++

First Class 6.5 and above but below 7.0 A+

6.0 and above but below 6.5 A

5.5 and above but below 6.0 B+ Second Class

5.0 and above but below 5.5 B

4.5 and above but below 5.0 C+ # Third Class

4.0 and above but below 4.5 C #

0.0 and above but below 4.0 U Re-appear

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

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

alone) are eligible.

“#” Only applicable to U.G. Programme

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

ΣnΣi Cn i

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

42

CGPA= --------------------------------------------------------------------------------------

Sum of the Courses of entire Program

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

minimum marks prescribed in the internal (wherever applicable) and

external examinations in each of the theory course, practical course and

project viva.

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

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

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

levels for external and aggregate is as follows:

S.No Program Passing Minimum in Percent

External (75) Aggregate (100)

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

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

However, the passing minimum marks may vary depending up on the

maximum marks of each course. The passing minimum at different levels of marks is given in the following table:

S.No

UG & PG Maximum Marks

Passing minimum for UG

Passing minimum for PG

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

Int. Ext. Agg. 50%

1 25 75 100 - 30 40 - 38 50

2 50 150 200 - 60 80 - 75 100

3 40 60 100 - 24 40 - 30 50

4 80 120 200 - 48 80 - 60 100

5 80 20 100 - 8 40 - 10 50

6 160 40 200 - 16 80 - 20 100

7 15 60 75 - 24 30 - 30 38

8 50 - 50 20 - 20 25 - 25

9 - 50 50 - 20 20 - 25 25

10 - - 100 - - - - 50 50

11 20 30 50 - - - - 15 25

43

12 - - 200 - - - - 100 100

13 10 40 50 - - - - 20 25

Reappearance The students having arrears shall appear in the subsequent semester

(external) examinations compulsorily. The candidates may be allowed to

write the examination in the same syllabus for 3 years only. Thereafter, the candidates shall be permitted to write the examination in the revised /

current syllabus depending on various administrative factors. There is no re-examination for internals.

Criteria for Ranking of Students: 1. Marks secured in core and elective(Part III) the courses will be considered

for PG Programs and marks secured in core and allied courses (Part-III)

will be considered for UG programs, for ranking of students. 2. Candidate must have passed all courses prescribed chosen / opted in the

first attempt itself. 3. Improvement marks will not be considered for ranking but will be

considered for classification.

External Examination Grievances Committee: Those students who have grievances in connection with examinations

may represent their grievances, in writing, to the chairman of examination grievance committee in the prescribed proforma. The Principal will be chairman of this committee.

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)

THIPPAMPATTI, POLLACHI - 642 107 Student Grievance Form

(Forms Available at Utility Stores)

Date: Place:

From Register No : ………………………………………........, Name : ………………………………………........,

Class : …………………………………………....., Sree Saraswathi Thyagaraja College,

Pollachi – 642 107 To

The Principal / Examination-in-charge,

Sree Saraswathi Thyagaraja College, Pollachi – 642 107

Through: 1. Head of the Department,

Department of ……………….………., Sree Saraswathi Thyagaraja College,

44

Pollachi – 642 107 2. Dean of the Department

Faculty of ………………………………., Sree Saraswathi Thyagaraja College,

Pollachi – 642 107 Respected Sir / Madam,

Sub: ……………………………………………………………………………... - reg. NATURE OF

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

…………………………………………………………………………………………………

…………………………………………………………………………………………………

…………………………………………………………………………………………………

…………

Thanking you, Yours Truly,

Signature

Forwarded by:

1. HOD with comments / recommendation

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

...

2. Dean with comments / recommendation

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

...

3. Signature and Directions of the Principal

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

...

4. Controller of Examinations:

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

...

…………………………………………………………

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