3_M.Com-General

Dwaraka Doss
Goverdhan Doss
Vaishnav College
(Autonomous)
Chennai – 600 106
[Affiliated to University of Madras]
Post Graduate & Research

Department of Commerce
Syllabus
Academic Year 2019 – 2020
All Batches
Dwaraka Doss Goverdhan Doss Vaishnav College (Autonomous), Chennai – 600 106
Post Graduate & Research Department of Commerce
M.Com (General)
Semester I Semester II
1. Advanced Corporate Accounting – I 1. Advanced Corporate Accounting –
2. Financial Management II
3. Consumer Behaviour 2. Services Marketing
4. Logistics & Supply Chain 3. Corporate Laws
Management 4. Resource Management Techniques
5. Advanced Statistics 5. Corporate Governance, Ethics &
6. Soft Skills - I (English Dept) Social Responsibility of
Business
6. Soft Skills - II (English Dept)
Semester III Semester IV
1. Accounting for Managers – I 1. Accounting for Managers – II
2. Research Methodology 2. Advertising & Salesmanship
3. Fundamentals of IT (Practical) 3. Organizational Behaviour
4. Tax Management – Direct Taxes 4. Project Report & VIVA VOCE
5. India’s Foreign Trade & Investment 5. Indirect Taxes
6. Internship 6. Soft Skills - IV
7. Softskills –III
I YEAR M.COM
Semester – I
Core Paper I - ADVANCED CORPORATE ACCOUNTING - I

OBJECTIVE:
To impart profound knowledge on accounting procedures and standards followed by

corporate houses
UNIT I
Advanced problems in Issue of shares and debentures - Types of issue - Forfeiture
- Reissue - Underwriting of shares and debentures - Underwriting commission - Types
of underwriting – Complete Underwriting – Partial Underwriting -Preference Shares –
Redemption of Preference Shares – Redemption of Debentures
UNIT II
Preparation of company final accounts (New Format) – P & L Appropriation account
– Company balance sheet – Transfer to reserves – Computation of managerial
remuneration – New Format – Valuation of Goodwill – Factors affecting Goodwill –
Methods of Valuation – Valuation of Shares – Methods of Valuation
UNIT III
Acquisition, Amalgamation, Absorption and External Reconstruction schemes –
Lump sum method, Net Asset Method, Net Payment Method, Intrinsic Value Method
– Purchase Consideration – Types of Amalgamation – Alteration of Share Capital and
Internal Reconstruction – Reduction of Share Capital – Procedure
UNIT IV
Liquidation – Methods of Winding up – Winding up by the Court - Compulsory
Winding up - Voluntary Winding up – Creditors Voluntary Winding up – Winding up
subject to Supervision of Court – Liquidators Final Statement of Account – Order of
Payment – Statement of Affairs Method – Deficiency/Surplus
UNIT V
Inflation Accounting – Accounting for Price Level Changes – Inflation Accounting at
National and International Levels – Different Methods of Inflation Accounting – Current
Purchase Power Method – Computation of Gain or Loss on Monetary Items – Current Cost
Accounting Method – Hybrid Method - Social Responsibility Accounting – Human
Resources Accounting – Mechanised Accounting
PART A – Answer any 10 out of 12 (6 Theories, 6 Problems) (10 x 2 = 20)

PART B – Answer any 5 out of 8 (3 Theory, 5 Problems) (5 x 7 = 35)
PART C – Answer any 3 out of 5 (1 Theory, 4 Problems) (3 x 15 = 45)
COURSE OUTCOME:
The course provides in-depth knowledge on the accounting procedures and standards followed
by corporate houses.
RECOMMENDED TEXTS
• M.C. Shukla and T.S. Grewal, Advanced Accounts, New Delhi, S.Chand and Co.
• R.L. Gupta and M. Radhaswamy, Advanced Accounts, New Delhi, S.Chand and Co.
• S.P. Jain and K.L. Narang, Advanced Accounts, Ludhiana, Kalyani Publishers.
• T.S. Reddy & A.Murthy, Corporate Accounting, Chennai, Margham Publications.
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I YEAR M.COM
Semester – I
Core Paper II - FINANCIAL MANAGEMENT
OBJECTIVE:
To facilitate in providing knowledge on various tools and techniques in making
sound financial decisions
UNIT I
Functions of manager – Methods and sources of raising finance – sources of short
term and long term finance – critical appraisal of different securities and bonds as
source of finance – equity shares – convertible and non-convertible debentures –
preferred stock. Objectives / goals of finance - function -financing decisions -
investment decision -importance of financial planning -problems in financial
forecasting (Theory only)
UNIT II
Capital Structure decisions –Traditional, NI, NOI and MM approaches - current views
-determinants - capital structure - overtrading - under capitalisation - leverage analysis
EBIT -EPS analysis. (Theory & Simple Problems only)
UNIT III
Cost of capital measurement WACC-MCC and value of the firm -factors influencing
dividend policy of firm -dividend relevancy -company law provisions on dividend.
(Theory & Problems)
UNIT IV
Investment decisions -risk -required rate of return -estimating cash flows -present
value of cash flows -evaluation of alternative investment proposals -sensitivity
analysis -simulation -decision making under conditions of risk and uncertainty -
inflation and investment decisions. (Theory &Simple Problems)
UNIT V
Working capital management -working capital cycle -forecasting of working capital
requirement - factors influencing working capital- different components -inventory
-cash -receivables - credit policies – collection policies. (Theory & Problems)

COURSE OUTCOME:
The course focuses on the various tools and techniques in the making of sound financial
decisions.
RECOMMENDED TEXTS
1. Van Horne, Financial Management & Policy Pearson Education, Delhi 2002.
2. Brealey and Myers, Principles of Corporate Finance, New York, McGraw Hill, 1990.
3. I.M. Pandey, Financial Management, New Delhi, Vikas, 1990
4. Babatosh Banerjee, Financial Policy and Management Accounting, Calcutta, the World
Press, 1991
5. Prasanna Chandra, Financial Mangement Theory and Practice, New Delhi, TMH 2002
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I YEAR M.COM
SEMESTER– I
CORE PAPER III: CONSUMER BEHAVIOUR
OBJECTIVE:
To be acquainted with the strategic implications of consumer influences on
effective marketing decisions
UNIT I: INTRODUCTION
Definition, Scope and Application of the consumer behaviour – Evolution of
Consumer Behaviour as a field of study and its relationship and Marketing;
Behavioural Dimension – Interdisciplinary nature of Consumer Behaviour Studies
UNIT II: THE CONSUMER DECISION MAKING PROCESS

Buying Motives – Buying roles, Consumer Decision Making Process, Levels of
Consumer Decision Making, Perspectives – Models
UNIT III: PSYCHOLOGICAL INFLUENCES ON CONSUMBER DECISION

MAKING
Consumer’s Needs & Motivation, emotions and Mood, Consumer Involvement;
Consumer Learning, Personality, Self – Concept and Self – Image; Consumer
Perception, risk and Imagery; Consumer Attitude: Belief; Attitude and Intention,
formation – Change – Consumer Communication
UNIT IV: SOCIOLOGICAL INFLUENCES

Consumer groups – Consumer reference groups, Family and Life cycle, social class and
mobility, lifestyle analysis – Culture, Sub - culture, cross culture – Interpersonal
Communication and influence, Opinion Leadership
UNIT V: DIFFUSION OF INNOVATION

Consumer Orientation – Diffusion Process, Adoption Process, Consumer
Innovators, Multiplicative Innovation Adoption (MIA) Model
PART A – Answer any 10 out of 12 (10 x 2 = 20)
PART B – Answer any 5 out of 8 (5 x 7 = 35)
PART C – Answer any 3 out of 5 (3 x 15 = 45)
COURSE OUTCOME:
The course introduces to the strategic implications of consumer influences on effective
marketing decisions.
RECOMMENDED BOOKS:
1. Gupta S.L. & Pal Sumitra, Consumer Behaviour: An Indian Perspective Text and cases;
Sultan Chand, 2nd Edition, 2011.
2. Peter Paul J and Olson Jerry C Consumer Behaviour and Marketing Strategy, Irwin /
McGraw Hill Higher Education, 2009.
3. Solomon, M.R Consumer Behaviour: Buying, Having and Being, PHI Learning, 9th
Edition 2011.
4. Loudon, David, Bitta Albert Della, Consumer Behaviour: Concepts and Applications;
Tata McGraw Hill Education Private Limited, 4th Edition 2001.
5. L.Natarajan, Consumer Behaviour, Margham Publications, Chennai.
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I YEAR M.COM
SEMESTER - I
CORE PAPER IV- LOGISTICS AND SUPPLY CHAIN MANAGEMENT
OBJECTIVE:
To introduce various concepts and the impact of Logistics and Supply Chain
Management in the global market
UNIT - I
Logistics Management: Origin-Definition-Types of Logistics-Logistics Management-
Warehouse Management-Automation and Outsourcing-Customer Service and
Logistics Management-Perspective-Concepts in Logistics and Physical Distribution-
Distribution and Inventory
UNIT – II
Types of Inventory Control-Demand Forecasting-Warehousing and Stores
Management-Routing-Transportation Management-Some Commercial Aspects in
Distribution Management-Codification-Distribution Channel Management –
Distribution Resource Planning (DRP) – Logistics in 21st Century
UNIT – III
Supply Chain Management – Introduction and Development – Nature and Concept
– Importance of Supply Chain – Value Chain – Components of Supply Chain – The
Need for Supply Chain – Understanding the Supply Chain – Management –
Participants in Supply Chain – Global Applications
UNIT – IV
Role of a Manager in Supply Chain – Supply Chain Performance Drivers – Key
Enablers in Supply Chain Improvement – Inter Relation between Enablers and Levels
of Supply Chain Improvement – Systems and Values of Supply Chain
UNIT – V
Aligning the Supply Chain with Business Strategy – SCOR Model – Outsourcing 3 PLs
– Fourth Party Logistics – Bull Whip Effect and Supply Chain – Supply Chain
Relationships – Conflict Resolution Strategies - Certifications
PART B – Answer any 5 out of 8 (5 x 7= 35)
COURSE OUTCOME:
The course introduces various concepts and the impact of logistics and supply chain
management in the Global market.
RECOMMENDED BOOKS
1. Waters Donald, Logistics: Introduction to Supply Chain Management, Palgrave
Macmillan, 2003.
2. Christopher Martin, Logistics and Supply Chain Management: Creating Value – Adding
Networks, 2nd Editions, FT Prentice hall, 2002.
3. Dalmina Sanjay, Financial Supply Chain Management, MC Graw Hill Publishing Co.
Pvt., Ltd.,
4. G. Raghuram & N Rangaraj: Logistics and Supply Chain Management – Cases and
Concepts – Macmillan
5. Martin Christopher: Logistics of Supply Chain Management: Creating Value adding
Networks – FT Press
6. D.K.Agrawal: Textbooks of Logistics and Supply Chain Management, MacMillan 2003
1st Edition
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I YEAR M.COM
SEMESTER – I
Elective Paper I - ADVANCED STATISTICS
OBJECTIVE:
To acquaint on various advanced statistical techniques applicable in business
UNIT I:
Probability and Theoretical Distributions
Probability –Definition - addition theorem -Multiplication theorem-conditional
probability -Baye's theorem – simple problems
Theoretical Distributions- Binomial ,Poisson and Normal distributions- simple
problems
UNIT II:
Statistical Inference-Testing of Hypothesis for large samples
Testing of hypothesis- procedure-two types of error- one and two tailed tests -
standard error - large sample – test for specified proportion –test for difference
between proportions-test for specified mean –test for difference of mean of two
samples
UNIT III:
Testing of Hypothesis for Small samples
Small samples: t-test: specified mean, equality of two means- paired t-test, F-test -
equality of variances- Chi square test - independence of attributes and goodness of fit.
UNIT IV:
Analysis of Variance and Decision Theory
Analysis of variance-one way and two-way classification- Pay off table- Maximin
principle - Minimax principle - Baye’s Principle-Decision tree Analysis
UNIT V:
Correlation and Regression
Correlation-types of Correlation-Karl Pearson’s Coefficient of correlation - Rank
correlation Coefficient-Regression - Regression equations- partial and multiple
correlation (up to three variables) - partial and multiple regressions (up to three
variables)
NOTE: No mathematical derivations to be asked.

COURSE OUTCOME:
The course introduces to the various statistical techniques applicable in research.
RECOMMENDED TEXTS
1. Business Statistics and O.R., Dr. S.P. Rajagopalan & Dr. R. Sattanathan,
Tata McGraw Hill Publications
2. S.P. Gupta, Statistical Methods, Sultan Chand 2005.
3. P.R. Vittal, quantitative Techniques, Margham Publication.
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I YEAR M.COM
Semester – II
Core Paper V - ADVANCED CORPORATE ACCOUNTING II
OBJECTIVE:
To understand the application of various accounting standards and
techniques adopted by corporate houses
UNIT I
Consolidated final statement of Holding companies and subsidiary companies (Inter
company holding excluded) – treatment of dividend – (Inter-company owing included)
– Preparation of Consolidated Balance Sheet – Consolidated Profit and Loss Account.
UNIT II
Final statements of Banking companies – Preparation of P & L A/C - Balance Sheet
- Rebate on Bills Discounted – Schedules for Profit & Loss Account – Schedules for
Balance Sheet – Classification of Bank Advances
UNIT III
Final statement of Insurance Companies - Insurance companies (As per New
provisions) – Regulation of Insurance Business in India – Duties , Powers and
Functions of IRDA – IRDA Regulations 2002 - Fire Insurance – Life Insurance –
Marine Insurance with schedules - Insurance new provisions.
UNIT IV
Profit prior to Incorporation – Relevance of date of incorporation and commencement
of business – methods of ascertaining profits prior to incorporation
– basis of apportionment of expenses – preparation of profit and loss account
bases on pre & post incorporation.
UNIT V
Mandatory Accounting Standards issued by the ICAI – Meaning of IFRS
(International Financial Reporting Statement) – Value Added Statement (Theory only)

COURSE OUTCOME:
The course provides an understanding of the application of various accounting
standards and techniques followed in corporate houses.
RECOMMENDED TEXTS
 R.L. Gupta and M. Radhaswamy -Advanced Accounts- New Delhi, sultan Chand.
 S.P. Jain and K.L. Narang - Advanced Accounts - Kalyani Publishers.
 T.S. Reddy and A. Murthy - Corporate Accounting - Margham publication Chennai.
 M.C. Shukla and J.S. Grewal - Advanced Accounts - New Delhi, S. Chand & Co.
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I YEAR M.COM
SEMESTER – II
Core Paper VI - SERVICES MARKETING
OBJECTIVE:
To introduce the concepts of service marketing, explain how service features
result in certain unique problems in marketing and provide an insight into the
marketing strategies.
UNIT I
Marketing of Services – Introduction – Growth of the Service Sector – The Concept of Service –
Characteristics of Services – Classification of Services – Designing the Service of
Blueprinting, Using Technology and Developing Human Resources, Building Service
Aspirations – Employees Role in service delivery – Importance of employees, boundary
spanning roles, Service Culture
UNIT II
Marketing Mix in Services Marketing – The Seven Ps – Product Decisions, pricing strategies
and tactics, Promotion of Services and Placing or Distribution Methods for Services –
Additional dimensions in Services Marketing – People, Physical Evidence and Process
UNIT III
Strategic Marketing Management for Services – Matching Demand and Supply through
Capacity Planning and Segmentation – Internal Marketing of a Service – External Vs Internal
Orientation of Service Strategy – Pricing of Services – Price Perception – Innovation in
Services
UNIT IV
Delivering Quality Services – Causes of Service – Quality Gaps: The Customer Expectation Vs
Perceived Service Gap, Factors and Techniques to resolved this Gap – Gaps in Service –
Quality Standards, Factors and Solution – The Service Performance Gap – Key Factors and
Strategies for closing the Gap – External communication to the Customer: The Promise Vs
Delivery Gap – Developing Appropriate and Effective Communication about Service Quality
UNIT V
Customer Relationship Management (CRM) - Relationship Marketing - Customer Satisfaction –
Marketing of Services with Special Reference to (a) Financial Services
(b) Health Services (c) Hospitality Services including Travel, Hotels, Tourism (d) Professional
Services (e) Public Utility Services (f) Communication Services (g) Educational Services

COURSE OUTCOME:
The course introduces the concepts of service marketing, its impact on marketing and marketing
strategies.
RECOMMENDED TEXTS
1. Christopher Lovelock, Services Marketing, 4th Ed, Pearson Education, 2002.
2. EG Bateson, Mal1agil1g Services Marketing -Text and Readings, Dryden Press, Hinsdale
3. Philip Kotler and Paul N Bloom, Marketing Professional Services, Prentice Hall, New Jersey, 1984
4. Payne, The Essence' of Services Marketing, New Delhi, Prentice Hall, 1994.
5. Helen Wood Ruffe, Services Marketing, Macmillan India, New Delhi, 2002.
6. Mary Ann Pezzallo, Marketing Financial Services, Macmillan, 2002
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I YEAR M.COM
Semester – II
Core Paper VII - CORPORATE LAWS
OBJECTIVE:
To impart knowledge on the various concepts and laws pertaining to corporate

houses
UNIT I
SEBI Act 1992 (As amended by the Securities Laws Amendment Act, 2014) – Definitions –
Establishment of the Securities and Exchange Board of India – Transfer of Assets and
Liabilities etc., - Powers and functions of the Board – Registration Certificate – Prohibition –
Finance, Accounts and Audit Penalties and Adjudication – Establishment, Jurisdiction,
Authority and Procedure of Appellate Tribunal – Miscellaneous
UNIT II
The Competition Act 2002 – The Competition (Amendment) Act, 2007 – Definition
– Prohibition of certain agreements – Abuse of dominant position – Competition
Commission of India – Duties, powers and functions of Commission – Duties of Director
General – Penalties – Competition Advocacy – Miscellaneous
Foreign Exchange Management Act 1999 – Definition – Regulation and Management of
Foreign Exchange – Authorised Person – Contravention and Penalties – Adjudication and
Appeal – Directorate of Enforcement – Miscellaneous
UNIT III
Information Technology Act 2000 – Definition – Authentication of Electronic Records –
Electronic Governance – Secure Electronic Records and Secure Digital Signature –
Regulation of Certifying Authorities – Penalties – Adjudication – Miscellaneous.
Intellectual Property Rights – Copyright Act 1957 – Meaning – Copyright Authorities –
Infringement of Copyright – The Trade and Merchandise Marks Act 1958 – Uses of
Trademarks and Registered Users – The Patents Act 1970 – Protection of Invention/Rights of
Inventor under the Patents Act 1970 – The Designs Act 1911 – TRIP
UNIT IV
The Environment (Protection) Act 1986 – Rules and Notifications – Environmental Protection
– Constitutional Obligation – Fundamental Right to live in Healthy Environment – Judicial
Activism in India – Water (Prevention and control of Pollution) Act 1974 – Air (Prevention
and control of Pollution) Act 1981 – Land Pollution – Law relating to Management of Wastes
– Noise Pollution – Legal Control.
Right to Information Act 2005 – Application – Mode of payment – Appeal to the commission
UNIT V
Consumer Protection Act 1986 – Definition – Consumer Protection Councils – Consumer
Dispute Redressal Agencies – Miscellaneous
COURSE OUTCOME:
The course provides knowledge on the concepts and laws pertaining to corporate houses.
RECOMMENDED TEXTS
1. Bare Acts
2. Corporate Laws, Taxman, (latest).
3. Corporate Laws Dr. J. Jayasankar , Margham Publications
S. Santhakumar’s – Introduction to Environmental Law, - Lexis Nexis
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I YEAR M.COM
SEMESTER – II
EXTRA DISCIPLINARY ELECTIVE- PAPER I:
CORPORATE GOVERNANCE, ETHICS AND RESPONSIBILITY
OBJECTIVE:
To educate on the corporate governance and business ethics followed in the business environment
UNIT I:
Business ethics: The concept of ethics; ethics and related connotations; business values and
ethics; concept of business ethics; various approaches to business ethics; ethical theories;
Western and Indian approaches; ethical governance ; social responsibility – an extension of
business ethics; the concept of corporate ethics; benefits of adopting ethics in business; ethics
programme; code of ethics; ethics committee
UNIT II:
Conceptual framework of corporate Governance: Evolution of corporate governance;
developments in India; regulatory frame work of corporate governance in India; SEBI
guidelines and clause 49; reforms in the Companies Act; secretarial audit; class action;
insider trading; rating agencies; green governance / e-governance; shareholders’ activisms;
corporate governance in PSUs and banks; legislative framework of corporate governance – an
international perspective
UNIT III:
Corporate Management: Management vs. governance; internal constitutes of the corporate
governance ; key managerial personnel (KMP); chairman – qualities of a chairman, powers,
responsibilities and duties of a chairman; chief executive officer (CEO), role and
responsibilities of the CEO; separation of roles of chairman and CEO; CFO; manager;
company secretary; auditor.
UNIT IV:
Whistle-blowing and Corporate Governance – The Concept of Whistle –Blowing; types of
whistle – blowers; Whistle blower policy; the whistle – Blower Legislation across counties;
Developments in India
UNIT V:
Corporate Social Responsibility (CSR) – Meaning; Corporate Philanthropy; CSR – an
overlapping concept; corporate sustainability reporting, CSR through triple bottom line; CSR
and business ethics; CSR and corporate governance, environmental aspects of CSR, CSR
models; drivers of CSR; global reporting initiatives; major codes on CSR, initiatives in India
COURSE OUTCOME:
The course provides insight on corporate governance and business ethics in the business
environment.
RECOMMENDED TEXTS
• Mallian, Christine A, Corporate Governance (Indian Edition), Oxford University Press,
New Delhi.
• Blowfield, Michael and Alam Morray, Corporate Responsibility, Oxford University Press,
New Delhi
• Francesco perrimi, Stefano, and Antonio Tencati, Developing Corporate Social
Responsibility – A European Perspective, Edward Elgar.
• Sharma, J.P., Corporate Governance, Business Ethics and CSR, Anne Books pvt ltd, New
Delhi.
• Sharma, J.P Corporate Governance and Social Responsibility of Business, Anne Books
pvt. Ltd., New Delhi.
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I YEAR M.COM
SEMESTER – II
Elective Paper II - RESOURCE MANAGEMENT TECHNIQUE
Exam Duration : 3 hrs Total hours: 90
CIA Marks : 25 Total Credits: 3
EXT Marks: 75
OBJECTIVE: To impart knowledge on various techniques and models
relevant in managing resources of the organization
UNIT 1:
Transportation model – Balanced and Unbalanced Transportation problems - Initial
basic feasible solution - North west corner rule , the row minima ,column minima,
least cost method and Vogel’s approximation methods – Optimum solution – Modi
method
UNIT 2:
Assignment Problem- Balanced and Unbalanced – Minimization and Maximization -
restricted assignment problem - travelling salesman problem . Sequencing problem: -
Processing of n jobs through 2 machines- Processing of n jobs through 3 machines-
Processing each of n jobs through m machines - Processing 2 jobs through m machines
UNIT 3:
Game Theory- Pure & Mixed Strategies - Dominance-Graphical method
UNIT 4:
Replacement Model 1-Model-Replacement of an item whose maintenance cost
increases with time and money value is not changed. Model 2-Replacement of an item
whose maintenance cost increases with time and money value is changes with time.
Model 3 - Replacement of items due to sudden Failure - Model 4-Staff replacement
UNIT 5:
PERT and CPM – Project Network diagram – Critical Path (Crashing Excluded) – PERT
computations

COURSE OUTCOME:
The course provides knowledge on the various techniques and models relevant in managing
resources in Organisations.
RECOMMENDED TEXTS
1. Resource Management Technique – Sundaresan, Ganapathy Subramanian, Ganesan.,
A.R. Publications
2. Operations Research,Margham Publications.2007 P.R.Vittal & Malini
3. Manmohan Gupta, Problems in O.R., Sultan Chand.
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I YEAR M.COM
SEMESTER –II
INTERNSHIP
Total Credits: 2
Max Marks: 100
Internship will have to be carried out at the end of the Second

Semester and the report of the same shall be submitted by the
students within a period of one month after the completion of
the internship. The internship report shall be evaluated by the
examiners within the Department of the College. The marks
shall be sent to the Controller Office and the same will be
included in the Third Semester Statement of Marks.
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II YEAR M.COM
SEMESTER – III
Core Paper VIII– ACCOUNTING FOR MANAGERS – I
OBJECTIVE:
To impart knowledge on various advanced techniques and systems used in cost accounting
UNIT I
Installation of costing system -records required to be maintained under the Companies
Act - management control and information system -cost reduction and cost control
techniques -control over wastages, scrap, spoilage and defectives
UNIT II
Meaning of Process Costing – Characteristic Features – Types of Industries using
Process Costing – Advantages – Disadvantages – Process losses – Inter Process
Profits – Work in Progress and Equivalent Production – Joint Product Costing – By
Product Costing – Inter Process Profit – Calculation of Normal Loss and Abnormal Loss
UNIT III
Reconciliation of Cost and Financial Accounts – Importance – Need – Causes for
Disagreement in profits – Procedure for Reconciliation – Presentation of
Reconciliation – Reconciliation from differences - Reconciliation from Profit and
Loss and information given – Cost Sheet – Profit and Loss account and Reconciliation
from information given – Cost Control Accounts.
UNIT IV
Operating/ Service Costing - Operating Cost Units – Transport Costing - Costing
Procedures in Transport Costing - Power/Boiler House Costing – Costing for
Cinema Theatres – Costing for Lodging Houses – Operating Costing – Activity Based
Costing.
UNIT V
Contract Costing – Features – Objectives – Merits and Limitations – System of
Contract Costing – Distinction between Job Costing and Contract Costing – System of
Contract Costing – Recording of Costs of a Contract – Recording of Value and Profit
on Contracts – Preparation of Contract A/C – Contracted A/C – Preparation of
Balance Sheet
COURSE OUTCOME:
The course provides knowledge on the various advanced techniques and systems used in cost
accounting.
RECOMMENDED TEXTS
1. Horngren C. T. 11 th Ed, Cost Accounting -A Managerial Emphasis, New Delhi, Pearson
Education, 2002.
2. Kaplan, Advanced Management Accounting, 3rd Ed. Pearson Education, New Delhi, 2002
3. Polimeni, et. at. Cost Accounting: Concepts and Applications for Managerial Decision Making,
New York, McGraw-Hill, 1991.
4. Choudhary Anu Prasad Roy & Amitava Bhattacharya, Cost and Management Accountancy:
Methods and Techniques, Calcutta, New Central Book Agency, 1991.
5. T.S. Reddy and Y.H. Reddy, Cost and Management Accounting, Margham Publications,
Chennai, 2002.
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II YEAR M.COM
Semester – III
Core Paper IX - RESEARCH METHODOLOGY
OBJECTIVE:
To impart in-depth insight on various methods used in Research
UNIT I
Research – Meaning, objectives, motivation, utility – characteristics of scientific
method – theory, empiricism, deductive and inductive approaches – language,
concepts, construct, definition, independent & dependent variables – Research
process/ Steps – Problem identification – formulation of research question – Review
of literature.
UNIT II
Types of research – pure and applied, survey, case study, analytical, conceptual –
Qualitative and quantitative research- Research Design – importance – features of a
good research design – exploratory, descriptive and experimental design.
UNIT III
Hypothesis – qualities of a good hypothesis – null hypothesis & alternative
hypothesis, hypothesis testing – logic & importance – Methods of data collection –
primary and secondary data- observation – interview- questionnaire – Sampling-
statistical population, sample, sampling frame, sampling error, sample size, non
response- characteristics of a good sample –probability and non probability, sampling
techniques.
UNIT IV
Levels of measurement – nominal, ordinal, interval and ratio scales – problems in
measurement – testing validity and reliability – pilot study and pre-testing –
Processing and analysis of data- editing – coding – transcription – tabulation –
univariate, bivariate and multivariate analysis – use of computer software.
UNIT V
Report writing - target audience -types of reports -contents of reports - Title page,
Abstract, Introduction, Methodology, Result, Discussion, References, and Appendices –
styles and conventions in reporting – ethical considerations – plagiarism, paraphrasing,
quotations and footnotes.
COURSE OUTCOME:
The course provides in-depth insight on the various methods used in research.
RECOMMENDED TEXTS
1. William C Emory, Business Research Methods, Richard D Irwin, NJ,
2. Donald R Cooper, Business Research Methods 7th Ed, McGraw Hill, 2001
3. Krishnaswami OR, Methodology of Research for Social Science, Himalaya, Mumbai, 2001.
4. Anderson J. et.al, Thesis and Assignment writing, Wiley Eastern
5. Research Methodology by Ravilochanan
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II YEAR M.COM
SEMESTER – III
Core Paper X - FUNDAMENTALS OF INFORMATION TECHNOLOGY -
PRACTICALS
PRACTICAL EXPERIMENTS
Total hours: 75
Total Credits: 4
Exam Duration: 3 hours
Project Record : 20
Viva-Voce: 20
Practical: 75
OBJECTIVE:
To provide practical exposure in Information Technology
• Creating Mail merged documents in MS WORD for example, Interview call

letters
• Spelling checking, formatting and printing in WORD
• Using data from Ms-Access to mail, merge a document in MS-WORD
• Typing tables in Ms Word, for example schedule of debtors
• Creating a Flexible and Cash budget in MS-EXCEL
• Draw a break even analysis graph in EXCEL
• Draw a graph to compare prices across year of multiple products
• Preparing Flexible budget using EXCEL
• Creating a Power Point presentation to promote a product.
• Creating a PPT Slide show with clip art and image files
• Use PPT Facilities to create and automate slide show (including transition)
• Computing variance analysis using EXCEL
• Drawing various types of graphs in EXCEL
• Preparation of Ledger Accounts through Tally
• Preparation of Trial balance though Tally
• Computation of Means and Standard deviation through SPSS package
• Computing Correlation and Regression through SPSS Package
• Preparation of Charts and Diagrams through SPSS Package
• NOTE: The practical examination will be conducted by an internal examiner and an

external examiner jointly. The practical paper (3 hours and 100 marks) will be scaled
to 75 marks, Viva-Voce 20 Marks and Record 20 Marks. The candidate has to secure
50% of Marks in the practical to secure pass.
COURSE OUTCOME: The students get a detailed understanding of the various office
automation tools used in accounting procedures.
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II YEAR M.COM
SEMESTER– III
Elective Paper III - TAX MANAGEMENT – DIRECT TAXES
OBECTIVE:
To impart knowledge of the important provisions pertaining to Direct Taxes
UNIT I
Practical issues concerning computation of Income under the heads Income from
Salary, House Property, Business/Profession, and Capital Gains & Income from other
sources.
UNIT II
Set-off, carry forward and set-off of losses - Deduction from Total Income with
special reference to deductions available to Individual, HUF, Firm and Companies
– Exempted incomes – Clubbing of Income.
UNIT III
Assessment of HUF, Firm and Companies – Special Provisions relating to Minimum
Alternate Tax (MAT)
UNIT IV
Provisions regarding Advance Tax and Tax Deducted at Source (TDS) – Advance
Payment of Tax – Direct Payment, Deduction of tax at source – Certificate of
deduction of tax at lower rates and no deduction at certain cases – Basics of
Settlement Commission (Only Theory)
UNIT V
Tax planning – Tax Avoidance Vs Tax Evasion Vs Tax Planning – Tax Planning with
reference to setting up of new business – Location – Nature – Business – Tax Holiday.
Tax Planning with reference to management decisions such as Merger and Takeover –
Employees Remuneration – Voluntary Retirement – Tax Planning with reference to
Financial Decisions – Borrowing or Investment (Only Theory)

PART B – Answer any 5 out of 8 (3 Theory, 5 Problems) (5 x 7 =35)
RECOMMENDED TEXTS
• Students Guide to Income Tax – Dr. Vinod K. Singhania, Taxman Publications Pvt. Ltd.
• Income Tax Law & Accounts, Dr. Mehrotra & Goyal Sahitya Bhavan Publications.
• Income Tax Law & Practice V.P. Gaur & D.B. Narang Kalyani Publishers.
• Income Tax Theory, Law & Practice – T.S. Reddy and Y Hariprasad Reddy Margham
Publications.
• Direct Taxes – B.B. Lal & N. Vashisht
44
II YEAR M.COM
SEMESTER – III
ELECTIVE PAPER: IV - MANAGERIAL ECONOMICS
OBJECTIVE:
To focus on the application of Economics in Managing Business
UNIT I
The Scope and Methods of Managerial Economics -Risk -uncertainty and probability
analysis - Approach to managerial decision making and the theory of firm
UNIT II
Demand analysis, basic concepts and tools of analysis for demand forecasting, use of
business indicators; demand forecasting for consumer goods, Consumer durable and
capital goods
UNIT III
Concepts in resource allocation, cost analysis; breakeven analysis, short run and long
run cost functions; production function: cost -price -output relations -Capital
investment analysis - Economies of size and capacity utilization - input -output
analysis
UNIT IV
Market -structure, Pricing and output; general equilibrium - Product policy, rates,
promotion and market strategy -Advertising rates model- Advertisement budgeting
UNIT V
Pricing objectives -pricing methods and approaches -Product line pricing - Differential
pricing - Monopoly policy restrictive agreements -Price discrimination
-Measurement of economic concentration -Policy against monopoly and Restrictive
Trade Practices

COURSE OUTCOME:
The course provides an understanding on the application of economics in Business
Management.
RECOMMENDED TEXTS
1. Peterson, Managerial Economics 4th Ed. Pearson Education, New Delhi, 2002.
2. Spencer, M.H.: Managerial Economics, Text Problems and Short Cases.
3. Mote and Paul: Managerial Economics TMH, New Delhi.
4. Sampat Mokherjee, Business and Managerial Economics Calcutta New Central Book
5. D.N. Dwivedi Managerial Economics, New Delhi Vikas, 1998
45
II YEAR M.COM
SEMESTER – III
EXTRA DECIPLINARY ELECTIVE PAPER- II:
INDIA’S FOREIGN TRADE AND INVESTMENT
OBJECTIVE:
To focus on the structure and policy framework of India’s Foreign Trade and Investment.
UNIT I
Introduction to India’s Foreign Trade and Investment:
Foreign trade – Meaning, Objectives and Need - Pattern and Structure of India’s Foreign
Trade – India’s Trade in Service – Terms of Trade – India on the world Trading Map –
Analysis of Thrust Export Products and Markets
India’s Foreign Investment Policy and Flows – India as an Investment Destination
– India Investment’s Abroad – Pattern and Structure – Indian Joint Ventures in Foreign
Countries and their Operations
UNIT II
Foreign Trade Policy and Economic Relations:
Policy Making Body and Regulatory Framework – Trends and Developments in India’s
Foreign Trade Policy – Bilateralism and Multilateralism in India’s Trade Relations – India’s
Trade and Economic Relations with EU and other regional groupings - India and Regional
Economic Cooperation in South Asia – India’s Bilateral Investment Treaties and DTAAs (
Double Taxation Avoidance Agreements)
UNIT III
Export Promotion Measures and Institutional Arrangements:
Export Promotion measures and schemes - Export and Trading Houses - Import facilities for
exports - Export Processing/Special Economic Zones (EPZs/SEZs) and 100% EOUs -
Policy Framework and Operational aspect.
Export Promotion councils - DIPP - Commodity Boards/Export development Authorities -
Infrastructure support - Transportation and Warehousing Infrastructure - Indian Ports and
Shipping System - Foreign Trade Finance and Insurance - Sources and Schemes of Foreign
Trade Finance
UNIT IV
Foreign Exchange Facilities and Regulations:
Foreign Exchange Facilities and Exchange Rate Mechanism - Regulatory Framework -
FEMA and its Objectives and Provisions - Other Acts and Regulations
UNIT V
Balance of Payment Account:
India’s Balance of Payment Account and Adjustment Policies - Foreign Reserves and Debt
situation
COURSE OUTCOME:
The course provides an understanding on India’s foreign trade and investment policy
framework and structure.
RECOMMENDED TEXTS
1. Ministry of Commerce, Export Import Policy, Govt of India, New Delhi
2. Ministry of Commerce, Handbook of Procedures, Vol I and II, Govt of India, New Delhi
3. Customs and Excise Laws, Various issues
4. Nayyar Deepak, Foreign Trade Sector, Planning and Industrialization in India, in Terance J
Byres, The State Development Planning and Liberalization in India, New Delhi, 1997
46
II YEAR M.COM
SEMESTER – IV
Core Paper XI – ACCOUNTING FOR MANAGERS - II
OBJECTIVE:
To impart in - depth knowledge in application of Management tools in Business
UNIT I
Ratio analysis – Interpretation, benefits and limitations – Classifications of rations
– Liquidity, Profitability, Turnover – Comparative Statement, Common Size
Statement and Trend Analysis
UNIT II
Funds Flow Statement – The Concept of Funds – Working Capital – Importance – Uses of
Fund Flow Statement – Limitations – Schedule of Changes in Working Capital – Funds from
Operation – Sources of Fund – Application of Fund – Cash Flow Statement (As per AS 3) –
Meaning – Objectives – Advantages – Limitations – Cash Flow from Operating, Investing
and Financing Activities - Preparation of Cash Flow Statement
UNIT III
Marginal Cost Statement – Break Even Analysis – Profit Volume Ratio (PVR) –
Margin of Safety (MOS) - Cost Volume Profit Analysis -decision making -make or
buy, own or lease, repair or renovate, changes Vs. Status quo, sell or scrap, export Vs.
local sales, shut down or continue. Responsibility Accounting and Transfer Pricing -
Measurement of Segment Performance
UNIT IV
Budgets and Budgeting control – Production, Production Cost, Material Purchases,
Sales, Selling Overheads, Cash, Flexible Budget, Master Budget – Zero Based
Budgeting.
UNIT V
Standard costing – Applicability – Advantages – Limitations – Basis for Standards
– Setting Standards – Revision of Standards – Standards of Material, Labour,
Overheads, Sales – Variance Analysis – Computation of Variances – Direct Material
Variance – Direct Labour Variance – Overhead Variances – Sales Variances

COURSE OUTCOME:
The course provides in depth knowledge of the application of management tools in Business.
RECOMMENDED TEXTS
1. Horngren C. T. 11 th Ed, Cost Accounting -A Managerial Emphasis, New Delhi, Pearson
Education, 2002.
2. Kaplan, Advanced Management Accounting, 3rd Ed. Pearson Education, New Delhi, 2002
3. Polimeni, et. at. Cost Accounting: Concepts and Applications for Managerial Decision
Making, New York, McGrawHill, 1991.
4. Choudhary Anu Prasad Roy & Amitava Bhattacharya, Cost and Management
Accountancy: Methods and Techniques, Calcutta, New Central Book Agency, 1991.
5. T.S. Reddy and Y.H. Reddy, Cost and Management Accounting, Margham Publications,
Chennai, 2002.
47
II YEAR M.COM
Semester – IV
Core Paper XII – ADVERTISING AND SALESMANSHIP
OBJECTIVE:
To develop an in-depth understanding of the modern concepts and latest techniques of advertising,
personal selling and sales force management which plays a vital role in current marketing scenario
UNIT I
Communication and marketing – Communication process – Communication response
hierarchy models – cognitive processing of communication – EKB Model
– Marketing communication mix – Integrated Marketing Communication – An Introduction –
Advertising – Its Importance and Nature – Advertising and Publicity
– Advertising Management Process – Advertising Objects – DAGMAR Approach –
Determination of Target Audience and Positioning – Advertising Budgets – Factors
influencing Budget Decision and Methods
UNIT II
Creativity and Advertising – Creative Process – Creative Appeals and Execution Styles –
Developing Advertising copy for print ad – Head line, Body Copy, Logo, Illustration and
Layout
Media Decision – Types of Media – Advertising through internet and interactive media –
Developing Media plan – Media Selection and scheduling
UNIT III
Centralised and Decentralised systems – In house Agency arrangements – Advertising
Agencies – Selection, Compensation and Appraisal of Advertising Agency – Managing
Advertising Agency relations – IMC Services – Reasons for evaluating adverting
effectiveness – Advertising testing process – Before and after advertising tests and techniques
– Social and regulatory aspects of Advertising in India – Recent developments and issues in
Advertising.
UNIT IV
Nature and importance of Selling – Types of Selling – Personal Selling – Salesmanship and
Sales Management – Process of effective selling – Sales Management Process –
Environmental process impacting selling – Managing Ethics in Selling Environment – Role of
Personal Selling in Customer Relationship Management – Setting Personal Selling Objective
– Market Analyses and Sales Forecasting – Sales Budget – Sales Territory – Sales Quota –
Role of IT in sales planning – Sales Organisation: Organisation Structure – Relationship of
sales department with other departments - Distribution Network Relationship
UNIT V
Recruitment and Selection – Training and Development – Objectives – Techniques and
Evaluation – Sales persons compensation and techniques – Straight Salary – Straight
Commission – Sales contests – Rewards and Expense accounts – Motivating and Supervising
Sales personnel – Evaluation and Control of the Sales Effort – Evaluation of Sales Personnel
performance – Sales and Cost Analysis
COURSE OUTCOME:
The course provides an understanding of modern concepts and latest techniques of advertising, personal selling
and sales force management in the current marketing scenario.
RECOMMENDED TEXTS
• Aaker, David A, Rajeev Batra and John G. Mayers, Advertising Management, Prentice Hall of India
• Still, Richard R, Sales Management; Decisions, Strategies and Cases, Pearson Education India
• Hair, Sales Management, Cengage Learning
• Sharma, Kavita, Advertising, Planning and Decision Making, Taxman
 L. Natarajan, Advertising and Salesmanship, Margham Publications, Chennai
48
II YEAR M.COM
Semester – IV
Core Paper XIII - ORGANISATIONAL BEHAVIOUR
OBECTIVE:
To understand and appreciate individual and group behaviour in an organizational environment
UNIT I
Concept-Nature-characteristics-Conceptual Foundations and Importance-Models of
Organisational Behaviour-Management Challenges- A Paradigm Shift- Relationship with
other fields-Organisation Behaviour-Cognitive Framework- Behaviouristic Framework and
Social Cognitive Framework
UNIT II
Perception and Attribution-Concept-Nature-Process-Importance-Management and Behavioural
Applications of Perception
Attitude-Concept-Process and Importance-Attitude- Measurement-Attitudes and workforce Diversity
Personality-Concept-Nature-Types and Theories of Personality shaping-Personality Attitude and Job
Satisfaction
Learning – Concept and Theories of Learning UNIT
III
Motivation-Concepts and their Application-Principles-Theories-Employee Recognition-
Involvement-Motivating a Diverse Workforce
Leadership-Concepts-Functions-Style and Theories of Leadership-Traits- Behavioural and
Situational Theories-Analysis of Inter-Personal Relationship- Group Dynamics-Definition-
Stages of Group Development-Group Cohesiveness- Formal and Informal Groups-Group
Processes and Decision Making- Dysfunctional Groups – Transactional Analysis.
UNIT IV
Organisational Power and Politics-Concept-Sources of Power-Distinction between Power-
Authority and Influence-Approaches to Power-Political Implication of Power-Dysfunctional
uses of Power
Knowledge Management of Emotional Intelligence in Contemporary Business Organisation
Organisational Change-Concept-Nature-Resistance to Change-Managing Resistance to
Change-Implementing Change-Kurt Lewin-Theory of Change
UNIT V
Conflict-Concept-Sources-Types-Functionality and Dysfunctionality of Conflict-
Classification of Conflict-Intra-Individual-Interpersonal-Inter Group - Organisational-
Resolution of Conflict-Meanings- Types of Grievances and Process of Grievance Handling
Stress- Understanding Stress-Consequences- Causes-Managing stress Organisational Culture-
Concept-Characteristics-Elements of Culture-Implications of Organisational Culture-Process of
Organisational Culture
COURSE OUTCOME:
The course sensitises on the individual and group behaviour in organisational environment.
RECOMMENDED TEXTS
1. Stephen Robbins, Organisational Behaviour, 9th Ed, Pearson Education, 2001
2. Fred Luthans, Organisational Behaviour, McGraw Hill, 1998.
3. Wagner, Organisational Behaviour, Thomson Learning, 2002
4. Robbins, Stephen P and Timothy A Juge, Organizational Behaviour, Prentice - Hall, N.Delhi
5. Sekaran, Uma, Organizational Behaviour, Tata McGraw Hill Publishers
6. Dr. J. Jayasankar , Organisational Behaviour Margham Publications
7. Pareek U and Khanna S, Understanding Organizational Behaviour, Oxford University Press
49
II YEAR M.COM
Semester – IV
Elective Paper V – INDIRECT TAXES
OBJECTIVE: To impart knowledge of the important provisions pertaining to

Indirect Taxes
UNIT I: INDIRECT TAXES – AN INTRODUCTION
Special feature of Indirect Tax levies – Contribution to Government Revenues - Role of
Indirect Taxation – Merits and Demerits of Indirect Taxation – Reforms in Indirect Taxation.
UNIT II: THE CUSTOMS LAWS
Levy and Collection of Customs Duty – Type of Customs Duty – Prohibition of Importation
and Exportation of Goods – Special Provision for Detection and Prevention of Import and
Export of certain goods. Valuation of goods under Customs Act – Clearance of Import and
Export Goods – Warehousing of Goods – Customs Duty Drawback – Search, Seizure, Arrest,
and Confiscation of Goods – Tax Planning in Customs.
UNIT III
An overview of Goods & Service Tax (GST):
Introduction of Goods and Service tax in India – Constitutional amendment under Pre- Goods
and Service Tax Regime and Transitional Provisions. Goods and Service Tax : Concepts ,
Meaning , Significance, Dual GST, Features and Benefits. GST Common Portal – Taxes and
Duties not subsumed in GST – Rates of GST in India.
UNIT IV
CGST ACT 2017
Supply- Meaning-Classification-Time of Supply- Valuation-Registration- Voluntary –
Compulsory-Input Tax Credit- Eligibility- Reversal- Reverse charge Mechanism- E-Way Bill
Returns.
UNIT V IGST ACT
Export and Import of goods and services- Inter State vs Intra state supply-Place of supply; Role
of GSTN in implementation of GST- Anti Profiteering rules- Doctrine of Unjust Enrichment-
Challenges in implementation of GST.

COURSE OUTCOME:
The course provides an understanding of the important provisions of GST.
RECOMMENDED TEXTS:
• Customs Act, 1962
• Goods and Services Tax (GST) by Dr. H.C.Mehrotra & Prof.V.P Agarwal (2018
Edition), Sahitya Bhawan Publications, Agra
50
II YEAR M.COM
Semester – IV
Core Paper XIV & XV - PROJECT
PROJECT REPORT AND VIVA VOCE
Total hours: 90
Total Credits: 8
PROJECT: 150
VIVA – VOCE: 50
The student can select their topics from fields like Marketing, Organizational
Behaviour, Finance, Human Resource Management etc., the report should include field
studies, surveys, interpretations, planning and design of an improved and integrated
management systems, presented in a comprehensive manner with recommendation for
solution based on scientifically worked out data.
The contents of the Report may include the following:
Chapter I – Introduction
This chapter includes:
• Nature and Importance of the study

• Statement of the current problem
• Objectives of the study
• Scope and Limitations of the study
• Methodology used for the study
i) Data collection
ii) Statistical Techniques used
• Chapterisation
Chapter II – Profile of the Company

This chapter consists of:
• History and Evolution, Incorporation.
• Organisation Chart, Departmentation.
• Office Layout and Management.
• Indicators of Growth.
51
Chapter III – Practical Exposure during the course of training
This chapter exerts:

• Learning by practice with regard to relationship between classroom learning
and learning at work place.
• Extent of self-development after training.
Chapter IV – Review of Literature

This Chapter deals with:
• Conceptualization of the subject matter selected for study.

• Conclusion derived by the previous studies related to the subject matter
selected.
Chapter V – Analysis and Interpretation

This chapter contains:
• The results secured from the statistical analysis, implying the relationship
between the variables and the subject matter studied.
• Interpretation of the inferences obtained.
Chapter VI – Summary and Conclusion

This chapter portrays:
• Gist of the preceding five chapters, findings and conclusions.
The Report shall consist of 70 to 80 printed pages excluding the pages

containing the Tables, Figures, Charts, Bibliography and Appendices.
A candidate failing to secure the minimum for a pass (50%) shall be

required to resubmit this report to the department later.
The project report evaluation and Viva Voce examinations of M.Com

should be carried out jointly by both internal and external examiners. The
project report shall be retained by the Department and mark list alone be sent to
the COE Office.
Project Report – 150 marks

Viva–Voce – 50 marks
So Total 200 marks jointly by Internal & External Examiner.
52

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Dwaraka Doss

[Affiliated to University of Madras]

Post Graduate & Research

Core Paper I - ADVANCED CORPORATE ACCOUNTING - I

To impart profound knowledge on accounting procedures and standards followed by

PART A – Answer any 10 out of 12 (6 Theories, 6 Problems) (10 x 2 = 20)

PART A – Answer any 10 out of 12 (6 Theories, 6 Problems) (10 x 2 = 20)

UNIT II: THE CONSUMER DECISION MAKING PROCESS

UNIT III: PSYCHOLOGICAL INFLUENCES ON CONSUMBER DECISION

UNIT IV: SOCIOLOGICAL INFLUENCES

UNIT V: DIFFUSION OF INNOVATION

To acquaint on various advanced statistical techniques applicable in business

NOTE: No mathematical derivations to be asked.

PART A – Answer any 10 out of 12 (6 Theories, 6 Problems) (10 x 2 = 20)

PART A – Answer any 10 out of 12 (10 x 2 = 20)

To impart knowledge on the various concepts and laws pertaining to corporate

PART A – Answer any 10 out of 12 (6 Theories, 6 Problems) (10 x 2 = 20)

Internship will have to be carried out at the end of the Second

• Creating Mail merged documents in MS WORD for example, Interview call

• NOTE: The practical examination will be conducted by an internal examiner and an

PART A – Answer any 10 out of 12 (6 Theories, 6 Problems) (10 x 2 = 20)

PART A – Answer any 10 out of 12 (10 x 2 = 20)

PART A – Answer any 10 out of 12 (6 Theories, 6 Problems) (10 x 2 = 20)

OBJECTIVE: To impart knowledge of the important provisions pertaining to

PART A – Answer any 10 out of 12 (10 x 2 = 20)

The contents of the Report may include the following:

• Nature and Importance of the study

Chapter II – Profile of the Company

This chapter exerts:

Chapter IV – Review of Literature

• Conceptualization of the subject matter selected for study.

Chapter V – Analysis and Interpretation

Chapter VI – Summary and Conclusion

The Report shall consist of 70 to 80 printed pages excluding the pages

A candidate failing to secure the minimum for a pass (50%) shall be

The project report evaluation and Viva Voce examinations of M.Com

Project Report – 150 marks

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