PERIYAR UNIVERSITY

PERIYAR PALKALAI NAGAR

SALEM – 636011

DEGREE OF MASTER OF COMMERCE

CHOICE BASED CREDIT SYSTEM

SYLLABUS FOR
MASTER OF COMMERCE ( M.COM. )
( SEMESTER PATTERN )
( For Candidates admitted in the Colleges affiliated to
Periyar University from 2017-2018 onwards )
 PERIYAR UNIVERSITY

REGULATIONS
1. ELIGIBILITY FOR ADMISSION TO THE COURSE

Pass in B.Com, B.Com (CA), B.Com (e-com), B.B.A, B.B.M, BBA/BBM (CA), B.COM
(Corporate Secretaryship), B.Com (Corporate Secretaryship) with CA, BCS, BCS
(CA), B.A (Corporate Secretaryship), B.A (Corporate Secretaryship) with CA, B.Sc
(Computer Science), BCA and B.Com (Co-operation).

2. DURATION OF THE COURSE

The course shall extend over a period of two years comprising four semesters, with
two semesters per year. There shall not be less than ninety instructional days for
each semester. Examination shall be conducted at the end of each semester for the
respective subjects.

3. THE CBCS SYSTEM

The PG programme shall be conducted on Choice Based Credit System (CBCS). It is

an instructional package developed to suit the needs of students to keep pace with
the developments in higher education and the quality assurance expected of it in
the light of liberalization and globalization in higher education. The term ‗credit'
refers to the weightage given to a course, usually in relation to the instructional
hours assigned to it. However, in no instance the credits of a course can be greater
than the hours allotted to it. Each Course is designed variously under lectures /
tutorials / laboratory or field work /seminar / practical training / Assignments /
Report writing etc., to meet effective teaching and learning needs.

4. SUBJECTS OF STUDY

The total number of subjects of study will be 21 including one project work for 200
marks. The Project Report must be submitted through the supervisor and the Head
of the Department on or before 31St March of the Second year.

5. CLASSIFICATION OF THE SUCCESSFUL CANDIDATES

Successful candidates passing the examinations and securing

 Marks 50% and above Pass-Second Class

 60% and above Pass- I Class.

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COURSE OF STUDY AND SCHEME OF EXAMINATION

University
Examination

Credits
Hours
S.No.

Paper

External
Internal
Subject Title

(25%)

(75%)

Total
Code

I SEMESTER
1 Core I Marketing Management 6 25 75 100 4
2 Core II Accounting for Managerial Decision 6 25 75 100 4
3 Core III Financial Management 6 25 75 100 5
4 Core IV Modern Banking 6 25 75 100 4
5 Elective I (Any one of the following)
Paper I: Organisational Behaviour 6 25 75 100 4
Paper II : Business Environment

II SEMESTER

6 Core V Advanced Cost Accounting 6 25 75 100 4

7 Core VI Investment Analysis and Portfolio
Management 4 25 75 100 4
8 Core VII Advanced Business Statistics 6 25 75 100 4
9 Core VIII E-Commerce 4 25 75 100 4
10 Elective II (Any one of the following)
Paper I: Financial Markets and
Institutions 4 25 75 100 4
Paper II: Export- Import Management
11 Extra Disciplinary Course (EDC) 4 25 75 100 4
12 Common Human Rights 2 25 75 100 2
Paper

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 PERIYAR UNIVERSITY

University
Examination

Credits
Hours
S.No.

Paper

External
Internal
Subject Title

(25%)

(75%)

Total
Code

III SEMESTER
13 Core IX Research Methodology 6 25 75 100 4
14 Core X Advanced Corporate Accounting 6 25 75 100 5
15 Core XI Human Resource Management 6 25 75 100 4
16 Core XII Income Tax and Tax Planning 6 25 75 100 4
17 Elective III (Any one of the following)
Paper I: Resource Management
Techniques 6 25 75 100 4
Paper II : Retail Marketing

IV SEMESTER
18 Core XIII Indirect Taxes 6 25 75 100 4
19 Core XIV Services Marketing 6 25 75 100 4
20 Core XV Project Work :Project - 150 Marks
and Viva 50 Marks 12 - - 200 10
21 Elective IV (Any one of the following)
Paper I : Insurance and Risk
Management 6 25 75 100 4
Paper II : Strategic Management
Total 120 2200 90

Exam Internal External Credits

S.No. Paper Code Subject title Total
Hours (25%) (75%)

SEMESTER I

1. Paper - I Business Communication 4 25 75 100 4

2. Paper - II Principles of Commerce 4 25 75 100 4

3. Paper - III Principles of Accounting 4 25 75 100 5

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6. EVALUATION
The performance of a student in each course is evaluated in terms of percentage of
marks with a provision for conversion to grade points. Evaluation for each course
shall be done by a Continuous Internal Assessment (CIA) by the course teacher
concerned as well as by an end semester examination and will be consolidated at
the end of the course. The components for continuous internal assessment are:
Test : 10 Marks
Seminar : 5 Marks
Assignment : 5 Marks
Attendance : 5 marks
Total : 25 Marks
7. Passing Minimum:
 Separate passing minimum is prescribed for Internal and External
 The passing minimum for CIA shall be 50% out of 25 marks (i.e. 12.5
Marks).
 The passing minimum for University Examination shall be 50% out of 75
marks (i.e. 37.5 Marks)
Question Paper Pattern
Time: 3 Hours Max. Marks: 75
Part –A (5 x 5=25 Marks)
(Answer all questions)
All questions carry equal marks.
One question from each unit with internal choice.
Either
(or)
Pattern

Part-B (5 x 10=50 Marks)

(Answer all questions)
All questions carry equal marks.
One question from each unit with internal choice.
Either
(or)
Pattern.
[Question Paper Pattern Model – Last Page ]

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M.COM
SEMESTER - I
CORE I - MARKETING MANAGEMENT
Unit – I
Definition and Meaning of Marketing and Marketing Management - Scope of
Marketing Management - Nature and Importance of Marketing Management -
Problems of Marketing Management - Difference between Sales Management and
Marketing Management - Functions of Marketing Management – Principles of
Marketing Management - Organisation Structure of Marketing.
Unit-II
Product Development – New Product Planning and Development – Steps in New
Product Development – Management of Product Life Cycle – Product Line and
Product Mix Strategies – Pricing – Objectives of Pricing Decisions – Factors
influencing Pricing Decisions – Process of Price determination – Kinds of Pricing.
Unit-III
Channels of Distribution – Meaning - Basic channels of distribution - Selection of a
suitable channel - Factors Influencing Selection of a channel- Middlemen in
distribution-Kinds – Functions - Elimination of Middlemen - Arguments in favour
of and against.
Unit-IV
Sales promotion - Meaning and Definition - Objectives and Importance of Sales
Promotion - Causes for Sales Promotion Activities - Types of Sales Promotion
Programmes - Salesmanship and Personal Selling - Steps in selling - essentials of
Salesmanship - Importance of Salesmanship - Qualities of a good salesman.
Unit-V
Meaning and Definition of Advertising - Advertising and Publicity - Objectives of
Advertising – Functions - Advantages of Advertising - Advertisement copy -
Qualities of a good copy - Elements of an Advertising copy - Objections against
Advertisement copy - Media of Advertisement - Factors governing the selection of
the Media-Advertising Agencies - Meaning and Definition - Benefits and Services of
an Advertising Agency.
Recent trends in Marketing – E. Marketing – Green Marketing – Retailing –
features, merits and demerits.
Note: Question paper shall cover 100% theory

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REFERENCES :

1. Marketing management : C. B. mamoria And Joshi, Kita Mahal, 2014,

New Delhi

2. Marketing management : Dr.C.B. Gupta and Dr.N. Rajan Nair, Sultan Chand
& Son, New Delhi

3. Marketing Management : Philip Kotler, Pearson Education P ltd, New Delhi

4. Modern Marketing : R.S.N.Pillai & Bagavathi, S. Chand& Co,

New Delhi

5. Principles of Marketing : Senthilkumar and Sasikumar, Himalaya

Publishing House, Mumbai.

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M.COM
SEMESTER - I
CORE II - ACCOUNTING FOR MANAGERIAL DECISION
Unit – I
Nature and scope of Management Accounting – Functions – Distinction between
Financial Accounting and Management Accounting – Relationship between cost
and management Accounting – Tools and Techniques of Management Accounting
– Meaning and Process of financial statement Analysis and Interpretation.
UNIT – II
Ratio Analysis – Meaning – Advantages of Ratio Analysis – Limitations –
Classification of Ratios – Profitability – Turnover Ratios – Long-term Financial
position.
UNIT – III
Funds Flow statement – Meaning and concept of Funds and Flow of Funds –
Importance or uses of Funds Flow statements – Limitations – Schedule of changes
in working capital – Preparation of Funds Flow statement – Cash Flow statement –
Comparison between Funds Flow statement and Cash Flow statement – Uses of
Cash Flow statement – Limitations – Preparation of Cash Flow Statement.
UNIT – IV
Budgeting and Budgetary control – Meaning- Definition – Objectives of Budgetary
control – Essentials of Budgetary control – Advantages – Limitations –
Classification and Types of Budgets – Sales, Production, Cost of Production,
Purchase and Flexible Budgets – Cash Budget
UNIT – V
Standard costing and variance Analysis (Material and Labour only) - Advantages
and Limitations of standard costing.
Note: Question Paper shall cover 20% Theory and 80% Problems.
REFERENCES :
1. Management Accounting : R.K.Sharma & Shashi K.Gupta, Kalyani Publisher,
New Delhi
2. Management Accounting : Manmohan Goyal, Sahitya Bhawan Publishers and
Distributors Pvt Ltd, Uttar Pradesh
3. Management Accounting : S.N.Maheswari, Vikas Publications, New Delhi
4. Management Accounting : T.S.Reddy & Y Hari Prasad Reddy, Margan Publication,
Chennai.
5. Management Accounting : Khan & Jain, Tata McGraw Hill Publishing Company
Limited, Noida, UP

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M.COM
SEMESTER - I
CORE III - FINANCIAL MANAGEMENT
UNIT – I
Financial Management - Meaning, Nature, scope and objectives – Role and
functions of Financial Management – Financial decisions – relationship between
Risk and Return – Sources of finance – Short-term and Long-term finance.
UNIT – II
Cost of Capital - Meaning and importance – Cost of Debt, Preference, Equity and
Retained Earnings – Weighted Average Cost of capital – Capital budgeting –
Techniques– ROI, Payback period and Discounted cash flow.
UNIT – III
Leverages - Financial Leverage – Operating leverage – EBIT and EPS analysis –
Theories of Capital Structure – Net income approach – Net operating income
Approach. MM Hypothesis – Determinants of capital structure- Capitalisation –
Over and Under Capitalisation- Merits and Demerits.
UNIT – IV
Dividend Theories: Walter's model – Gordon and MM's models – Dividend policy -
Forms of Dividend – Determinants of dividend policy.
UNIT – V
Working Capital Management – Cash Management – Receivables Management –
Inventory Management – Determinants and Computation of Working Capital.
Note: Question paper shall cover 40% Theory and 60% Problems
REFERENCES :
1. Financial Management - Prasanna Chandra , MeGraw hill Edu. Pvt.
Ltd, new Delhi.
2. Financial Management - I.M.Pandey, Vikas publishing House P Ltd,
New Delhi
3. Financial Management - Khan & Jain, Mc Graw Hill Education Pvt
Ltd, new Delhi
4. Financial Management - S.N.Maheswari, sultan Chand & Son, New
Delhi.
5. Principles of Managerial Finance - L.J.Gitman and Dr.M.Manickam

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 PERIYAR UNIVERSITY

M.COM
SEMESTER - I
CORE IV - MODERN BANKING
UNIT – I
Banking – Definition – Banking System – Role of Banks in Economic Development –
Central Bank – Functions – Credit control measures – Role of RBI in Regulatory
and Controlling Banks.
UNIT – II
E-Banking – meaning – E-Banking and Financial Services – Risk Management for
E-Banking – Internet Banking – Mechanics of Internet Banking – Drawbacks of
Internet Baking – Future outlook.
UNIT – III
Mobile Banking – meaning – Services – Security issues – Telephone Banking –
Mechanism – Telephone Banking system – Call centers.
UNIT – IV
ATM – Features – Mechanism – Benefits – Shared ATM Network in India –
Electronic Money – Mode of Issue and Implications – E-money and Monetary Policy
– Policy issues of RBI – Electronic Funds Transfer System- RTGS – Debit Card –
Credit Card – IMPS – NEFT.
UNIT – V
Indian Financial Network – Features – Application – Recent trends in Indian
Banking – Payment Baking – Negotiable Instruments – Characteristics – Types –
Paying Banker – Collecting Banker – Rights and Duties.
NOTE: Question Paper shall cover 100% Theory.
REFERENCES :
1. Indian Banking System : K.C. Shekhar and Lakshmy Shekhar,
Vikas Publishing House Private Ltd,
New Delhi.
2. Modern Banking Theory and Practice : Muraleedhran, PHI Learning Pvt Ltd,
New Delhi.
3. Indian Banking : S. Nataraj and R. Parameswaran,
S.Chand & Sons Publisher, New Delhi.
4. Modern Banking of India : O.P.Agarwal, Himalaya Publishing
House, Mumbai
5. Principles of Banking : P.N.Varshney, S.L.Gupta and

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M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - I
ELECTIVE PAPER I - ORGANISATIONAL BEHAVIOUR
UNIT – I
Introduction- Concept of Organisation – Characteristics of Organization – Types of
organization – Importance of Organisation – Organisational behavior – Definitions,
Nature and Scope – Evolution of organizational behavior, Hawthorne studies.
UNIT – II
Personality- Meaning and nature – Determinats of personality measurement of
personality – Theories of personality – Personality facts influencing behavior at
work.
UNIT – III
Motivation – Concept of motivation – nature of motivation – importance of
motivation in an organization –Tools and Techniques of motivation or incentives.
Maslow's Need priority Model – Maslow's Need Hierarchy – Theories of motivation.
Theory X and Y and its assumptions.
UNIT – IV
Group Behaviour – Concepts of group – Definition of Group, Characteristics of
group – Types of groups – Reasons for formation of group –Stages of group
information – Group behavior – Group concesiveness – Factor affecting group
concesiveness.
UNIT – V
Interpersonal Behaviour and influencing Relationships – Introduction –
Approaches explaining inter personal attraction – Basic principles of inter
personal attraction – Developing inter personal relational ships different ways of
influencing Behaviour.
Note: Question paper shall cover 100% theory
REFERENCES :
1. Organisational Behaviour - K. Aswathappa, Himalaya Publishing House,
Mumbai.
2. Organisational Behaviour - L.M. Prasad, Sultan Chand & Sons, New Delhi.
3. Organisational Behaviour - M.N. Mishra, Vikas Publishing, House Pvt Ltd,
New Delhi.
4. Organisational Behaviour - Uma Sekaran -, Tata Mc Graw Hill.
5. Organisational Behaviour - Sekaran , Text & Cases Tata Mc Graw Hill.

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 PERIYAR UNIVERSITY

M.COM
SEMESTER - I
ELECTIVE PAPER II - BUSINESS ENVIRONMENT
UNIT – I
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 - Social Responsibilities of Business .
Unit-II
Industrial Policies and Regulations - New Industrial Policy 2013 - Pubilc, Private,
Joint and Co-operative Sectors - Privatization and Disinvestment - Ways of
Privatization - Benefits and Arguments against Privatization - Privatization in
India.
Unit-III
Economic Systems – Meaning – Characteristics -Types of economic systems-
Capitalism-Socialism-Mixed economy - Economic planning - Nature, Scope and
Significance of Economic Planning in India - Achievements and Failures of
Economic Planning.
Unit-IV
Technological environment - Factors - Governing - Technological Environment -
Management of Technology - Patents and Trademarks - Financial Institution in
India- IFCI-ICICI-IDBI-IIBI-SIDBI-SFC's.
Unit-V
Globalisation - Meaning and Dimensions - Features of Current Globalisation -
Essential Conditions for Globalisation - Globalisation of Indian business - 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.
Note: Question paper shall cover 100% theory
REFERENCES :
1. Business Environment - Francis Cherunilam, Himalaya
Publishing House, Mumbai.
2. Business Environment - Dr.C.B.Gupta, Sultan Chand &
Son, New Delhi
3. Multinational Corporations - Gupta.N.S, McGraw – hill Lnc,
US.
4. Investment and Securities Markets in India - V.A.Avadhani, Himalaya
Publishing House, Mumbai.

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M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - II
CORE V - ADVANCED COST ACCOUNTING
UNIT – I
Cost Accounting – Meaning and Definition – Importance –Cost concept –
Differences between Financial Accounting and Cost Accounting – Installation of an
Ideal Costing System – Elements of cost – Classification of cost - Preparation of
Cost Sheet including Tender.
UNIT – II
Material cost control – Fixation of various stock levels – Economic Order Quantity –
Purchase procedure – Issue of materials – Pricing of material issues – Inventory
control and verification.
UNIT – III
Labour cost control – Time keeping – Wage payment and Incentive schemes – Idle
Time and Overtime – Labour turnover.
UNIT – IV
Overheads – Meaning, Classification according to functions and variability –
Apportionment and Reapportionment of Overheads – Absorption of Overheads –
Machine hour rate – Reconciliation of cost and financial Profits.
UNIT – V
Job Costing – Contract Costing – Process Costing – Losses and Gains – Inter
Process Transfer Pricing – Equivalent production – Joint and By Products Costing.
Note: Question Paper shall cover 20% Theory and 80% Problems.
REFERENCES :

1. Cost Accounting : Jain & Narang –, Mc Graw Hill, Noida, U.P.

2. Practical Costing : Arora.M.N –– Himalaya Publishing, Mumbai.
3. Cost Accounting : Maheshwari S.N. -– Sultan Chand & Sons, New
Delhi..
4. Advanced Cost Accounting : Senthilkumar & Maruthamuthu, Vikas Publishing
House, New Delhi (Revised Edition)
5. Cost Accounting : Murthy 7 Gurusamy, Vijay Nicole Publication,
Chennai.

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M.COM
SEMESTER - II
CORE VI - INVESTMENT ANALYSIS AND PORTFOLIO
MANAGEMENT
Unit-I
Investment –Meaning- Nature and Scope – objectives – Speculation – Gambling –
investment process – Financial System in India – Risk & Return – Measurement of
Risk & Return - Nature-scope-Elements of Investment - Approaches to investment
analysis - Securities - types - Features.
UNIT II
Investment alternatives and strategies: Financial investment - Non financial
investment - Inbound and outbound investments – Sources of Investment
Information - valuation of fixed income securities and variable income securities
(excluding Derivatives).
UNIT III
Fundamental Analysis: Economic – Industry and company analysis – Sources of
information for analysis.
UNIT IV
Technical Analysis – Types of charts – Dow Theory, Elliott wave theory, Odd-lot
Theory, Breadth of Market, Relative Strength Analysis – Moving Average analysis -
Efficient Market Hypothesis.
UNIT V
Portfolio analysis & Management: Portfolio risk and return – Diversification -
Markowitz model – Sharpe model: Single index model – CAPM –Arbitrage pricing
theory.
Note: Question paper shall cover 100% theory
REFERENCES :
1. Security Analysis and Portfolio Management : S.Kevin, PHI Learning Pvt Ltd,
New Delhi.
2. Security Analysis and Portfolio Management : V.A.Avadhani, Himalaya
Publishing House, Mumbai.
3. Security Analysis and Portfolio Management : Punithavathy Pandian, Vikas
Publishing House Pvt Ltd, New
Delhi.
4. Investment Management : L. Natarajan, Margham
Publiction, Chennai.
5. Investment Management : Bhalla, Tuteja, S.Chand & Sons
Publisher, New Delhi.

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M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - II
CORE VII - ADVANCED BUSINESS STATISTICS
UNIT I
Computation of Basic Statistics – Measures of Central Tendency –Dispersion and
Relations – Excel work and SPSS
UNIT II
Probability theorems distributions - Binomial, Poisson and normal distributions -
Characteristics and Applications.
UNIT III
Testing of Hypothesis - Standard Error and Sampling Distribution - - Errors in
Testing Hypothesis – Large Samples Test-Tests of Significance - Z test-Small
Samples Test- 't' test.
UNIT IV
Testing of Hypothesis - Parametric Tests - F -Test - One - way - Two - way - x2 Test
and Goodness of fit - Yates Correction - Uses of x2 Test.
UNIT V
Multivariate Analysis - Partial and Multiple Correlation and Regression - Factor
Analysis.
Note: Question Paper shall cover 20% Theory and 80% Problems.
REFERENCES :
1. Statistical Methods : Gupta- S.P., Sultan Chand & Sons,
New Delhi.
2. Business Statistics : Wilson.M., Himalaya Publishing
House, Mumbai.
3. Business Statistics : P.A. Navaneethan, Jai Publishers,
Trichy.
4. Statistical Methods : Pillai & BagavathiS. Chand & Co.
Ltd, NewDelhi.
5. Business Statistics & Operations Research : S. P. Rajagopalan & R. Sattanathan –
McGRaw-Hill Education (India) Pvt.
Ltd. B-4 Sector-63, Gautam Budh
Nagar, Noida, U.P – 201 301.

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M.COM
SEMESTER - II
CORE VIII - E-COMMERCE
UNIT I
E-Commerce – Meaning and concept – E-Commerce Vs Traditional Commerce –
Features of E-Commerce – Need for E-Commerce – Channels of E-commerce -
Internet – concepts and Technologies – Web Technologies – Global Publishing
Concept – Universal Reader Concept – Client Server – Concept – Hyper Text
Concept –Commercial Uses of Hyper Text – URLs, HTTP, HTML, HTML Forms And
CGI Gateway Services.
UNIT – II
E-Commerce Models - Infrastructure for E-Commerce Models - Supply Chain
Management - Remote Servicing - Digitalization of Prospectus and Servicing -
Online Advertising and Marketing. E-Commerce – Electronic Cataloguing – Order
Generation – Cost Estimation – Pricing – Accounting – Order Selection – Order
Prioritization – Order Scheduling – Order Fulfilling – Delivery Order – Receipt
Management – Past Sale Services.
UNIT – III
Web Site Meaning –Web Site Design Principles – Technologies of Web Site – Various
Methods of Customer Communication through Web Site. Electronic Payment
Systems – Features – Types of E-Payment – Use of Various E-Cards for Business
Payments – Implications – Probable Risks in Using E-Cards – Managing The Risks -
Recent Trends In Electronic Payment And Receipt.
UNIT – IV
Business To Business Contract Through E-Commerce – Need –Technologies –
Paperless Trading – Concept EDI – Standards – VANS – EDI Service – Internet
Based EDI – FTP Based Messaging. Using E-commerce – Workflow Management –
Product Differentiation – Organization – Re-Structuring – Logistics Management –
Knowledge Management – Mass Customerization.
UNIT – V
Features of IT Act 2000 – Security Risks – Risk Management Approaches – Legal
Framework of E-commerce- Multi Media and – E-commerce – Multimedia
Technologies – Desk Top Video Conferencing – Broad Band Networks – Related
Concepts – ATM and Cell relay – Visa Cards.
Note: Question paper shall cover 100% theory

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M Com (MASTER OF COMMERCE)

REFERENCES :

1. Electronic Commerce and Applications : Bhasker, McGraw – Hill Education

(India) Ltd,.

2. Business on the Net E-Commerce : What's and How's of :Agarwala, K.N

And Deeksha Agarwala,; Macmillan,
New Delhi.

3. Electionic Commerce : Diwan Prag and Sunil Sharma, Micro

Soft Press Washington.

4. Electronic Commerce : SchNeider, Gray D., Course

Technology, Delhi.

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M.COM
SEMESTER - II
Elective-II PAPER I - FINANCIAL MARKETS AND
INSTITUTIONS
UNIT I
Nature and Role of Financial System: An overview of the Indian Financial System –
Financial Sector Reforms – RBI - Securities and Exchange Board of India.
UNIT – II
Banking Institutions: Commercial Bank - Co-operative Banks – Functions - Small
Savings - Unit Trust of India Mutual Funds - Non Banking Financial Institutions:
Role – Types - Loan Companies – Investment Companies – Hire Purchase Finance –
Equipment Leasing Company – Housing Finance – Mutual Benefit Financial
Company – Residuary – Non - Banking Company.
UNIT III
Merchant Banks – Venture Capital Funds - Credit Rating - Public Deposits with
Non-Banking Companies – Non-bank Statutory Financial Organizations.
UNIT - IV
Financial Markets - Call Money Market - Treasury Bills Market - Commercial Bills
Market - Markets for Commercial paper and Certificates of Deposits - The Discount
Market - Market for Financial Guarantee - Government (Gilt-edged) Securities
Market.
UNIT - V
Industrial Securities Market - International Dimensions of Financial Markets
Foreign Exchange Market and Foreign Capital Market. .
NOTE: Question Paper shall cover 100% Theory.
REFERENCES :
1. Financial Institutions and Markets : L.M.Bhole, Tata McGraw Hill Publishing
Company Limited, Noida, UP.
2. Financial Instruments and Services : Nalini Prava Tripathy, Prentice Hall Pvt
Ltd, New Delhi.
3. Financial Markets and Institutions : S. Gurusamy, “Vijay Nicole Imprints Pvt
Ltd, Chennai.
4. Financial Services and Markets : Pandian .P, Vikas Publications, New
Delhi.
5.Financial Services : Dharmaraj .E, S.Chand & Sons Publisher,
New Delhi

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M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - II
Elective-II PAPER II - EXPORT- IMPORT MANAGEMENT
UNIT I

Meaning and Definition of Export – Classification – Strategy and preparation of

Export marketing – Export Marketing organizations – Registration Formalities –
IEC – RCMC – Export Licensing – Selection of Export Product – Identification of
Markets – Methods of Exporting – Pricing Quotations – Payment Terms –Letter of
Credit.

UNIT – II

Export import Documentation – Aligned Documentation system – Commercial

invoice – Shipping Bill – Certificate of origin – consular invoice – Mate's Receipt –
Bill of lading – GR form – ISO 9000 – Procedures for obtaining ISO 9000 – BIS
14000 Certification – Types of marine Insurance Policies. Import Documents –
Transport Documents _ bill to Entry – Certificate of inspection – certificate of
Measurements – Freight Declaration.

UNIT – III

Export Procedure – Export contract – forward Cover – Export finance – Institutional

framework for Export Finance – Excise Clearance – Pre-shipment inspection –
Methods of pre-shipment inspection – Marine insurance – Role of clearing and
Forwarding Agents – Shipping and customs formalities – Customs EDI system –
Negotiation of Documents – Realization of Exports proceeds.

UNIT – IV

Import procedure – Pre-import procedure – steps in import Procedure – Legal

Dimensions of import procedure – customs formalities for imports – Warehousing
of imported goods – Exchange control provisions for imports – Retirement of Export
Documents.

UNIT – V

Foreign Trade Policy – Highlights – Special Focus Initiatives – Duty Drawback –

Deemed Exports – Star Exports Houses – EPCG Scheme – Incentive for Exporters -
Export promotion Councils – Commodity boards – ECGC – EXIM Bank.

NOTE: Question Paper shall cover 100% Theory.

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 PERIYAR UNIVERSITY

REFERENCES :

1. Export Marketing - TAS Balagopal, Himalaya Publishing

House, Mumbai.

2. Export Management - D.C. Kapoor, Vikas Publishing House,

New Delhi.

3. Handbook of Import-Export Procedures – Ministry of Commerce, Govt. of India.

4. Export Documentation and procedures – Nabhi Publications, New Delhi.

5. Import - Do it Yourself - M.I. Mahajan, Snow White

Publications, New Delhi.

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M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - II
EXTRA DISCIPLINARY COURSE (EDC)

Paper Offered by other Department

[EDC]
f

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M.COM
SEMESTER - III
CORE IX - RESEARCH METHODOLOGY
UNIT I
Meaning of Business Research – Types of Research – Descriptive, Exploratory,
Empirical, Historical and Case Study – Research Design - Components of the
Research Design.
UNIT – II
Census – Sample – Sampling Techniques – Random and Non Random sampling –
Size of the sample - Sampling Error.
UNIT – III
Collection of Data - Primary and Secondary Data – Tools of collection of Data –
Questionnaire – Scaling Techniques - Personal Interview – Interview schedule –
Observation, Pilot study and pre-testing.
UNIT –IV
Analysis and Interpretation of Data – Hypothesis – Characteristics of A Good
Hypothesis – Formulation and testing of Hypothesis – Methods of testing
Hypothesis – T -Test – F- Test, CHI square Test.
UNIT – V
Research Report – types of Reports - Steps in Drafting a Research Report- Quality
of Research Report.
Note: Question paper shall cover 100% theory
REFERENCES :
1. Research Methodology : Kothari C. R. - Wiley Eastern Ltd.
New Delhi.
2. Research Methods in commerce : Amar Chand D.,Emerald Publishers,
Chennai.
3. Project Methodology : Senthilkumar & Sasikumar,
Himalaya Publishing House Pvt Ltd.
Mumbai.
4. Research Methodology & Statistical Tools : Krishnaswamy & Obul Reddy –,
Himalaya Publishing House Pvt Ltd.
5. Research Methodology : Methods and Techniques,
C.R.Kothari, Gourav Garg – New age
international publishers, New Delhi.

23
M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - III
CORE X - ADVANCED CORPORATE ACCOUNTING
UNIT I
Issue, Forfeiture and Re-Issue of Shares – Issue and Redemption of Debentures –
Preference Shares – IFRS – Disclosure Norms – Segment reporting.
UNIT – II
Final Accounts of Joint - Stock Companies
UNIT – III
Absorption, Amalgamation and Reconstruction (Internal and external).
UNIT – IV
Liquidator's Final Statement of Accounts – Holding Companies.
UNIT – V
Final Accounts of Banking, and Insurance companies (New Format)
Note: Question Paper shall cover 20% Theory and 80% Problems.
REFERENCES :
1. Corporate Accounting : P. C.Tulsian –Tata McGraw-Hill,
2. Corporate Accounting : Gupta. R. L & Radhaswamy .M. –Sultan Chand And
Sons, New Delhi.
3. Advanced Accounts : Sukhla. M.C. & Grewal. T.S: S. Chand & Co., New
Delhi.
4. Advanced Accountancy : Maheshwari. S.N.& Maheshwari. S.K. Vol. II Vikas
Publishing House, New Delhi.
5. Corporate Accounting : Jain. S.P & Narag.K.L, Kalyani Publishers, Ludhiana.
6. Advanced Accountancy : Arulanandam M. A. & Raman . K.S, Himalaya
Publishing House. New Delhi.

24
 PERIYAR UNIVERSITY

M.COM
SEMESTER - III
CORE XI - HUMAN RESOURCE MANAGEMENT
UNIT I
Human Resource Management – Definition – Objectives and Functions – Role and
Structure of Personnel function in Organisations – Personnel Principles and
Policies.
UNIT II
Human Resource Planning – Characteristics – Need of Planning – HRP Process –
Job Analysis – Job Design – Job Description – Job Specification.

UNIT III
Recruitment and Selection Process – Placement and Induction – Training and
Development – Promotion – Demotions – Transfers – Separation – Performance
Appraisal.

UNIT IV
Discipline – Meaning – Causes of Indiscipline – Acts of Indiscipline – Procedure for
Disciplinary Action – Grievance – Meaning – Characteristics of Grievances –
Causes of Grievance – Methods of knowing Grievance – Grievance Redressal
Procedure.
UNIT V
Organisation Conflict – Conflict in Organisational Behaviours – Individual aspect
of Conflict – Organisational Conflict – Leadership – Leadership Theories.
Note: Question paper shall cover 100% theory
REFERENCES :
1. Human Resource Management : Venkataraman C.S & Srivastava
B.K, Tata McGraw Hill, 1991.
2. Human Resource Management : D.K. Bhattacharyya, Himalaya
Publishing House, Mumbai.
3. Human Resource Management : Arun Monappa, Industrial
Relations, Tata McGraw Hill,
1987.
4. Personnel Management and Industrial Relations : Dale Yodder & Paul D
Standohar, Strling Publishers,
1990.
5. Human Resource Management : S.S. Khanka, S.Chand, New
Delhi.

25
M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - III
CORE XII - INCOME TAX AND TAX PLANNING
UNIT I
Introduction to Income Tax Act – Definitions – Residential Status – Scope of Total
Income – Exempted Incomes U/S 10.
UNIT – II
Computation of Salary Income – Salary items – Allowances – perquisites – Savings
eligible for deduction -Calculation of house property income – Annual value –
Deductions – Exempted house property incomes – Tax planning.
UNIT – III
Income from business – Expenses allowed – Expenses disallowed – Computation of
professional income – Calculation of capital gain – meaning – types – Exempted
capital gain – Tax planning.
UNIT – IV
Computation of income from other sources – incomes chargeable under other
source – Deductions from other source income – set off and carry forward of losses
– Tax planning.
UNIT – V
Deductions from gross total income –Clubbing of income – Income Tax Authorities
- Assessment of individual – Rates of Income Tax.
Note: Question Paper shall cover 20% Theory and 80% Problems.
REFERENCES :
1. Income Tax Law and Practice - V.P.Gaur & D.B. Narang (Kalyani
Publishers)
2. Income Tax Law and Practice - Dr. H.C. Mehrotra & S.P. Goyal (Satiya
Bhava Publication, Agra)
3. Income Tax Law and Practice 2008-09 - Hariharan (McGraw-Hill Educations
(India) Ltd.
4. Income Tax Law and Practice - T.S. Reddy &Y.S. Hari Prasad Reddy
(Margham Publications, Chennai)
5. Income Tax Law and Practice - Dr. Vinod K.Sighania (Taxmann
Publications, New Delhi)

26
 PERIYAR UNIVERSITY

M.COM
SEMESTER - III
ELECTIVE III - PAPER I
RESOURCE MANAGEMENT TECHNIQUES
UNIT I
Resource Management Techniques – Introduction Nature – Application of RMT in
decision Making – Modeling – classification of models – Principles of Modeling.
UNIT – II
Linear Programming Problem – Assumptions – Formulation of Linear
Programming – Problems and Solutions – Graphic Method – Simplex Method – Big .
M Method ( Not exceeding Z variables).
UNIT – III
Transportation problem – IBFS North west corner rule – least cost Method – vogets
approximation Method – optimum solution – Modi method – Assignment Problem –
Minimisation – Balanced – un Balanced.
UNIT-IV
Decision Theory – Decision Theory under uncertainty – Maxinein Criterion –
Maximax Criterion – Miximax Regret Criterion – Decision Theory under risk –
Expected Monetary value – Expected opportunity loss – Expected value under
perfect information – Decision Tree.
UNIT-V
Network analysis – Basic concepts – Construction of Network – Critical path
Method (CPM) – Program Evaluation Review Technique ( PERT)
Demand Forecasting – Time series – Secular Trend – Method of Moving Average –
Method of Least Squares – seasonal Indices – Method of simple average method of
link relatives.
Note: Question Paper shall cover 20% Theory and 80% Problems.
REFERENCES :
1. Resource Management Technique (or)
Prof. V. Sundaresan, K.S. Ganapathy Subramanian,
K. Ganesan - A.R. Publications.
2. Quantitative Techniques in Management.
Tata Mcgraw Hill Publishing Company Ltd, New Delhi - vohra – N.D.
3. Statintical Methods ( Sultand chand & sons Publi.) - Guptha S.P.(2007).
4. Quantitative Method - Agarwal D.R. ( 2003)
5. Statistics for Management - Richard Levi. ( 2000).

27
M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - III
ELECTIVE III - PAPER II
RETAIL MARKETING
UNIT I
Retail marketing – Introduction, definition and significance –Characteristics of
retailing – Traditional and Non-traditional retailing – Global trends in retailing –
Retailing in Indian scenario – New trends in Indian retailing – Future
prospectives of retailing in India.
UNIT II
Retail Environment - Micro and Macro environmental influences - Changing
retail environment in India – Retail consumers – retail consumer buying process ,
factors affecting consumer decision process.
UNIT III
Retail Formats – different types of retail stores – ownership based, store based,
non-store based, web based. Retail location – choice of location , store layout and
designs – Positioning of retail shops, retail store image – retail service quality
management.
UNIT IV
Retail Pricing – factors influencing retail pricing – retail pricing policies. Retail
Merchandising – phases in developing a merchandise plan – Key areas in
merchandise management – Service Retailing vs Product Retailing – Retail
Branding and strategies – Retail Marketing Mix.
UNIT V
Retail Channel Management – Retail sales promotion techniques – Retail
advertising – e-retailing in India – role of information technology in retailing.
Note: Question paper shall cover 100% theory
REFERENCES :
1. Retail Marketing : A. Hustafa, Himalaya Publishing
House, Mumbai.
2. Andrew J. Navman and Peter Cullon : Thomson & Organisation
Retailing Environment
3. Berman Retail management, 8th Edn. : Prentice Hall of India
4. Patrick M. Nunne, Robert F. Lusch and David A Griffith. 2003.
5. Retailing David Gilbrath Retail Marketing Management.Prentice Hall

28
 PERIYAR UNIVERSITY

M.COM
SEMESTER - IV
CORE XIII - INDIRECT TAXES
UNIT I
Principles of Taxation – Federal finance system – Indirect Taxes merits and
demerits – Direct taxes advantages and disadvantages – Difference between direct
tax and indirect tax.
UNIT – II
Central Excise Act – objectives – Important definitions – Levy if excise duty – Duty
drawback – MODVAT – CENVAT – Distinction between excise duty and sales tax -
Value added tax – objectives – important definitions – Merits and demerits –
Registration of dealers - Exempted goods under VAT.
UNIT – III
Customs Act – objectives – types – important definitions – Exemptions – Powers to
prohibit import and export of goods – prohibited items of exports and imports.
UNIT – IV
Central sales Tax Act – objectives – important definitions – Interstate trade of
Commerce – Difference between inter state and infra state trade – procedure for
levy and collection.
UNIT – V
GST – meaning – process of preparation – Justification for introduction of GST –
Advantages – Short comings at the state level – Applicability – apportionment of
GST between central and states.
Note: Question paper shall cover 100% theory
REFERENCES :
1. Indirect Taxation : Dr.V. Balachandran (Sultan Chands & Sons,
New Delhi)
2. Indirect Taxes : T.S. Reddy & Y.S.Hari Prasad Reddy (Marghan
Publications, Chennai)
3. Indirect Taxation : S. Sethurajan & K. Singaravelu - Speed
Publishers, Coimbatore.
4. Indirect Taxes : V.S. Datey - Taxmann Publications, New Delhi.
5. Indirect Taxes Made easy : M.s. Govindan - Sitaraman & Co. Chennai.
6. Business Taxation : Dinkar Pagare - Sultan Chans & Sons, New Delhi.

29
M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - IV
CORE XIV - SERVICES MARKETING
UNIT I
Services – the concept – Salient features of Marketing Services – Significance of
services marketing – emerging key services - Benefits and Limitations of marketing
of services – Service Mix.
UNIT II
Financial Services – Merchant Banking, D-mat services – Leasing services –
Securitisation Practices – Venture Capital.
UNIT III
Transport marketing – concept – marketing management of Rail Transport – Road
Transport - AIR Transport – Water Transport – Product Planning and Development
– Marketing mix for Transportation.
UNIT IV
Tourism marketing – The concept – Users of Tourism services – Product planning
and Development – Marketing mix for Tourism Marketing – Merits and Demerits of
Tourism Marketing
UNIT V
Courier Service Marketing – Conceptual Frame work – Rationale Behind Courier
Service – Marketing mix for courier service – Telecommunication service marketing
– concept – Importance – marketing mix for Telecommunication service.
Note: Question paper shall cover 100% theory
REFERENCES :
1. Services marketing : Nargundkar, Text & Cases,
McGraw-Hill (India) Pvt. Ltd.
2. Services marketing (SIE) : Zeithaml, McGraw-Hill (India)
Pvt. Ltd.
3. Services marketing : S. M. Jha, Himalaya Publishing
House, Mumbai -2003
4. Services Marketing and Management : Dr. B. Balaji, S. Chand & Co.
Ltd, New Delhi-2002.
5. Services Marketing : Vasanthi Venugopal & Raghu,
V.N. -, Himalaya Publishing
House, Mumbai - 2002.
6. Services Marketing concepts, Practices & cases : Dr. S. Shajahan -, Himalaya-
2001.
30
 PERIYAR UNIVERSITY

M.COM
SEMESTER - IV
PROJECT WORK
MARKS ALOTTED

Dissertation - 150

Viva Voce - 50

Total - 200

GUIDELINES FOR PROJECT WORK:

(a) Topic:

The topic of the project work shall be assigned to the candidate before the end of
second semester.

(b) No. of copies of the Project Report:

The students should prepare two copies of the project report and submit the same
for the evaluation by Examiners. After evaluation one copy is to be retained in the
college library and one copy can be returned to the student.

( c) Format to be followed:

The formats / certificate for project report to be submitted by the students are
given below:

Format for the preparation of project report:

(a) Title page

(b) Bonafide Certificate

(c) Acknowledgement

(d) Table of contents

(e) Text of the project

(f) Bibliography

(g) Appendix

31
M Com (MASTER OF COMMERCE)

Format of the Title Page:

TITLE OF THE PROJECT REPORT

Project Report Submitted

to
Periyar University in partial fulfillment of
the requirement for the Award of the
Degree of Master of Commerce

Submitted
by
(Student Name& Reg. No.)

Under the Guidance

[ Guide Name & Designation]

College Logo

Department Name with College Address

Month -Year

32
 PERIYAR UNIVERSITY

Format of the Certificate:

CERTIFICATE
This is to certify that the Project Report entitled ___________________
__________________________________submitted to the Periyar University, Salem in partial
fulfillment of the requirement for the award of the degree of Master of Commerce is a
record of bonafied project work carried out by _________________________________ under
my supervision and guidance. No part of this project report work has been submitted for
the award of any degree, diploma, fellowship or other similar titles or prizes and that the
work has not been published in part or full in any scientific or popular journals or
magazines.

Date :

Place:

Signature of the Head of the Department Signature of the Supervisor

Date of Viva-Voce Exam:_____________

Internal Examiner External Examiner

33
M Com (MASTER OF COMMERCE)

Format of the Certificate:

DECLARATION
I hereby declare that the project work entitled ……………………………………

............................................ submitted to the Periyar University in partial fulfillment of

the requirements for the award of the degree of MASTER OF COMMERCE is a record of
original research work done by me, under the supervision and guidance of
……………………………….

…………………………………. and it has not formed the basis for the award of any
Degree/Diploma/Associate Ship/Fellowship or other similar title to any candidate of any
University.

Date : Signature of the Supervisor

Place:

34
 PERIYAR UNIVERSITY

M.COM
SEMESTER - IV
ELECTIVE IV - PAPER I - INSURANCE AND RISK
MANAGEMENT
UNIT I
Introduction to Insurance: Role of Insurance – Characteristics of an Insurable Risk
– Principles of Insurance – Reinsurance – Double Insurance – IT in Insurance.
UNIT II
Indian Insurance Industry – Reforms – Private Players to Indian Insurance Market
– IRDA Regulations: For Licensing of Insurance Agents – For Protection of Policy
Holders‟ Interest. Actuary – Meaning – SOA.
UNIT III
Introduction to Risk Management – Concept of Risk – Types of Risk – Principles of
Risk Management – Risk Management process – Objectives of Risk Management
UNIT IV
Tourism marketing – The concept – Users of Tourism services – Product planning
and Development – Marketing mix for Tourism Marketing – Merits and Demerits of
Tourism Marketing
UNIT V
Risk management and control – Methods of Risk management – Risk management
by individuals and corporations – Tools for Controlling Risk
Note: Question paper shall cover 100% theory
REFERENCES :

1. Insurance and Risk Management : Dr. P.K.Gupta, Himalaya

Publishing House, Mumbai.
2. Principles of Insurance and Risk Management : Alka Mittal and S.L Gupta,
S.Chand & Sons Publisher, New
Delhi.
3. Insurance – Theory and Practice : Nalini Prava Tripathy and Prabir
Pai, Prentice Hall Pvt Ltd, New
Delhi
4. Introduction to Risk Management and Insurance : Mark S. Dorfman, , Prentice Hall
Pvt Ltd, New Delhi
5. Fundamentals of Insurance : P.Periyasamy, Vijay Nicole
Publication, Chennai.House,
Mumbai - 2002.
6. Services Marketing concepts, Practices & cases : Dr. S. Shajahan -, Himalaya-
2001.

35
M Com (MASTER OF COMMERCE)

M.COM
SEMESTER - IV
ELECTIVE IV - PAPER II - STRATEGIC MANAGEMENT
UNIT I
Defining Strategy – Strategic Management – Mission and Purpose – Objective –
Goals – Stages – Functional Level Strategies – Environment Analysis –
Environmental Scanning and Industry Analysis.
UNIT: II
Strategy Formulation and Choice of Alternatives: Modernization – Diversification –
Integration – Merger – Takeover and Joint Venture – Turn Around – Disinvestments
and Liquidation Strategies – process of Strategic Choice – Generic Competitive
Strategies – Cost Leadership – Differentiation Focus – Value Chain Analysis –
Bench Marketing.
UNIT: III
Functional Strategies: marketing – Production – Research and Development –
Financial – Operations – Purchasing – Logistics – Human Resource Management –
Information Systems Strategies.
UNIT: IV
Strategy Implementation – Inter Relationship Between strategy Formulation and
Implementation – Reengineering and Strategy Implementation – Issues in Strategy
Implementation – Resource Allocation.
UNIT: V
Evaluation and Control in Strategic Management – measuring performance – Type
of Controls – Primary Measures of Divisional and Functional Performance –
Strategic Information System – Guidelines for proper control.
Note: Question paper shall cover 100% theory

REFERENCES :
1. Business policy and Strategic management : S.Sankaran -Margham
Publigations.
2. Strategic Management and Business Policy : Kazmi- McGraw –Hill Education
(India) Ltd.
3. Strategic Management : Formulation,Implementation and
Control :Pearce, McGraw-Hill
Education(India).
4. Strategic Management : Periasamy. P, Himalaya publishing
house Pvt. LimitedPublication,
Chennai.House, Mumbai - 2002.

36
 PERIYAR UNIVERSITY

ACADEMIC YEAR 2017 – 2018 ONWARDS

[EDC] EXTRA DISCIPLINARY PAPERS

MASTER OF COMMERCE OFFER TO OTHER DEPARTMENT STUDENTS

Exam Internal External Credits

S.No. Paper Code Subject title Total
Hours (25%) (75%)

SEMESTER I

1. Paper - I Business Communication 4 25 75 100 4

2. Paper - II Principles of Commerce 4 25 75 100 4

3. Paper -III Principles of Accounting 4 25 75 100 5

37
M Com (MASTER OF COMMERCE)

M.COM
EDC - PAPER – I
BUSINESS COMMUNICATION
UNIT I
An Introduction to Communication – Historical Background – Meaning –
Objectives of Communication – Role of Communication – The Significance of
Communication – Essentials of Good Communication – Communication Networks
– Guidelines for Effective Communication – Types of Communication – Media of
Communication – Barriers of Effective Communication.
UNIT II
An Effective Business Letters – Essentials of an Effective Business Letters –
Objectives– Functions of a Business Letters – Kinds of Business Letter – Principles
of Letter Writing – Structure and Layout of Business Letters – Styles of
Presentation.
UNIT III
Sales Letter – Main Objectives – Characteristics – Functions – Advantages and
Qualities of a Sales Letter – Types of Sales Letter – Hints for Drafting Sales Letters –
Enquiries and Replies – Specimen of Enquiry Letters – Goodwill Letters
UNIT IV
Circular Letter – Salient Features – Objectives – Situation that need Circular
Letters – Circular announcing Reduction Sale- Circular announcing Opening of a
Branch – A Circular Letter announcing Expansion of Business and Opening of a
New Branch – Agency Letters.
UNIT V
Banking Correspondence – Types of Bank Correspondence – Request to Open an
Savings Account – Current Account – Overdraft facilities- Online Banking – ATM
Services – Insurance Correspondence – Types of Insurance Correspondence-
Enquiry for Surrender Value – Asking for Loan – Assignment of Policy – What are
Complaint Letters? – How Complaints are made? – How to write letters –Revival –
Death Claims.
Note: Question paper shall cover 100% theory

REFERENCES :
1. Business Communication – Dr. Rajendra Paul
2. Business Communication – Pattanchatty
3. Modern Commercial Correspondence – Pillai and Bhagavathi, S.Chand &Co,

38
 PERIYAR UNIVERSITY

M.COM
EDC - PAPER – II
PRINCIPLES OF COMMERCE
UNIT I
Introduction to Business- Concepts – Objectives – Business, Profession and
Employment – Essential of a Successful Business – Scope of Business –
Commerce, Trade and Industry – Classification of Trade and Industry.
UNIT II
Forms of Business Organisation – Factors Influencing Choice of Suitable form of
Organisation – Sole Trade – Definitions – Characteristics – Advantages –
Disadvantages – Social Desirability of Sole – Trader- One Man Control – Problems
of Expanding.
UNIT III
Partnership – Meaning – Characteristics – Kinds of Partners – Registration –
Partnership Deed – Merits and Demerits of Partnership – Rights and Duties of
Partners- Implied Authority – Dissolution of Partnership Firm- Joint Hindu Family
Firms – Meaning – Characteristics – Advantages and Disadvantages – Difference
from Partnership.
UNIT IV
Joint Stock Company – Background and Introduction – Definitions –
Characteristics – Kinds of Companies – Distinction between Private and Public
Company – Merits and Demerits – Distinction between Partnership and
Dissolution of Company.
UNIT V
Co-operative Organisation – Principles of Co-operatives- Types of Co-operative
Societies- Advantages and Limitations of Co-operatives – Distinction from Joint
Stock Company – Public Enterprises and Utilities- Characteristics – Objectives –
Forms of Public Enterprises – Trade Association and Chamber of Commerce –
Functions – Objectives.
Note: Question paper shall cover 100% theory

REFERENCES :

1. General Commercial Knowledge – Dr. Vinayagaru – S. Chand & Co,

New Delhi.
2. Business Organisation & Management – R.K. Sharma & Gupta – Kalyani
Publishers – New Delhi.
3. Principles of Commerce – O.R.Krishnasamy.
4. Business Organisation and Management – Y.K.Bhoosan.
5. Business Organisational Management – Dinkar Pagare.

39
M Com (MASTER OF COMMERCE)

M.COM
EDC - PAPER – III
PRINCIPLES OF ACCOUNTANCY
UNIT I
Basic Accounting Concepts and Conventions – Meaning of Accounting –
Definitions – Functions – Principles of Accountancy – Groups interested in
accounting information – Rules of Double Entry System- Distinction between
Single and Double entry system.
UNIT II
Journal – Ledger – Balancing of Accounts – Bank Reconciliation Statement – Trail
Balance – Types of Errors – Opening and Closing Entries – Depreciation
Accounting – Methods of providing Depreciation.
UNIT III
Subsidiary Books – Cash Book – Simple Cash Book – Two Column Cash Book –
Three Column Cash Book- Petty Cash Book- Single Entry- Definition and Salient
Features – Statement of Affairs – Conversion Method.
UNIT IV
Final Accounts – Trading, Profit and Loss Account – Balance Sheet – Adjustments –
Classification of Assets and Liabilities – Difference between Trial Balance and
Balance Sheet. [Simple Problems]
UNIT V
Accounting for Non- Trading Concern – Receipts and Payments Account – Income
and Expenditure Account – Distinction between Capital and Revenue
Expenditure.
Note: Question paper shall cover 100% theory

REFERENCES :
1
1. Principles of Accounting – Reddy & Murthy – Margam Publications, Chennai.

2. Advanced Accounting – S.P.Jain & K.L.Narang – Kalyani Publishers, New Delhi.

3. Advanced Accounting – R.L.Gupta – Sultan Chand & Co, New Delhi.

4. Principles of Accounting – Dr. N. Vinayagam - Sultan Chand & Co, New Delhi.

40
 PERIYAR UNIVERSITY

Modal Question
Title of the paper ………………
Time: 3 Hours Max. Marks:75

PART – A (5x5=25) PART – B (5x10=50)

Answer All Questions. Answer All Questions.
All Question carry equal Marks. All Question carry equal Marks.
UNIT – I UNIT – I
Qn. No.1 a) . Qn. No.6 a) .
(or) (or)
b). b).
UNIT – II UNIT – II
Qn. No.2 a) . Qn. No.7 a) .
(or) (or)
b). b).
UNIT – III UNIT - III
Qn. No.3 a) . Qn. No.8 a) .
(or) (or)
b). b).
UNIT – IV UNIT - IV
Qn. No.4 a) . Qn. No.9 a) .
(or) (or)
b). b).
UNIT – V UNIT – V
Qn. No.5 a) . Qn. No.10 a) .
(or) (or)
b). b).

41