M.Com Bilangual-Syllabus CBCS July 2015 Batch Final · Business Promotion and Project Planning 100 50 17 20 ... - Students will be able to handle computer based software in areas

MASTERS OF COMMERCE M.Com

(Plain ,Taxation & Management) (BILINGUAL)

MASTER OF COMMERCE (M.COM) Duration:24 Months (2 Years) Eligibility : Graduate with Commerce Stream

Contents and Scheme of Examination

COURSE STRUCTURE OF M.COM Ist SEMESTER ( FOR PLAIN, TAXATION & MANAGEMENT)

Subject Details Main Examinations Sessional ***

Credit Distribution

Allotted Credits

Subject Code Subject Name Total Marks

Major Minor Max Marks

Min Marks L T P Subject wise Distri-bution

Max Marks

Min Marks Max Marks

Min Marks

Theory Group

CMCO101 Management Concepts & Organisational Behaviour 100 50 17 20 07 30 12 4 - 4

CMCO102 Managerial Economics 100 50 17 20 07 30 12 4 - 4

CMCO103 Business Environment 100 50 17 20 07 30 12 4 - 4

CMCO104 Cost Analysis & Control 100 50 17 20 07 30 12 4 - 4

Grand Total 400 16 - - 16

Minimum Passing Marks are equivalent to Grade D in individual subjects. L- Lectures T- Tutorials P- Practical

*** Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%

COURSE STRUCTURE OF M.COM IInd SEMESTER ( FOR PLAIN, TAXATION & MANAGEMENT)


Credit Distribution

Allotted Credits




Max Marks

Min Marks Max Marks

Min Marks

Theory Group

CMCO201 Functional Management 100 50 17 20 07 30 12 4 - 4

CMCO202 Advance Accounting 100 50 17 20 07 30 12 4 - 4

CMCO203 Advanced Statistical Analysis 100 50 17 20 07 30 12 4 - 4

CMCO204 Corporate Legal Framework 100 50 17 20 07 30 12 4 - 4

* Elective (Skill) I (s) (choose any one) 50 25 8 10 4 15 6 1 - 1

Practical Group Term End Practical Exam

Lab Performance Sessional

* Elective (Skill) I (s) 100 50 17 50 17 - - 2 2

Grand Total 550 12 2 19

Minimum Passing Marks are equivalent to Grade D L- Lectures T- Tutorials P- Practical

* Elective I (Skill) – Choose any one from below: 1. SMGT 802 Entrepreneurship Development

2. SCOM 803 Research Methodology

***Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%

COURSE STRUCTURE OF M.COM IIIrd SEMESTER ( FOR PLAIN, TAXATION & MANAGEMENT)


Credit Distribution

Allotted Credits



Min Marks L T P Subject wise Distribution

Max Marks

Min Marks Max Marks

Min Marks

Theory Group

CMCO301 International Business 100 50 17 20 7 30 12 4 - 4

CMCO302 Accounting for Managerial Decisions 100 50 17 20 7 30 12 4 - 4

CMCO303 Tax Planning & management 100 50 17 20 7 30 12 4 - 4

CMCO304 Entrepreneurship Skill Development 100 50 17 20 7 30 12 4 - 4

* Elective II (s) (choose any one) 50 25 17 10 4 15 6 1 - 1

Practical Group Term End Practical Exam

Lab Performance Sessional

* Elective II (s) 100 50 17 50 17 - - 2 2

Grand Total 550 17 - 2 19


* Elective II (Skill) – Choose any one from below:

1. SMGT 802 Entrepreneurship Development

2. SCOM 803 Research Methodology


COURSE STRUCTURE OF M.COM IVth SEMESTER (PLAIN)


Credit Distribution

Allotted Credits




Max Marks

Min Marks Max Marks

Min Marks

Theory Group

CMCO401 Research Methodology 100 50 17 20 07 30 12 4 - 4

CMCO402P Accounting Theory 100 50 17 20 07 30 12 4 - 4

CMCO403P Corporate Accounting 100 50 17 20 07 30 12 4 - 4

CBCO404P Company Law & Secretarial Practices 100 50 17 20 07 30 12 4 - 4

CMCO405 Project Report/Dissertation 200 140 70 30 12 30 12 4 - 4

Grand Total 600 20 20



COURSE STRUCTURE OF M.COM IVth SEMESTER (TAXATION)


Credit Distribution

Allotted Credits




Max Marks

Min Marks Max Marks

Min Marks

Theory Group

CMCO401

Research Methodology 100 50 17 20 07 30 12 4 - 4

CMCO402T Direct Tax 100 50 17 20 07 30 12 4 - 4

CMCO403T Indirect Tax 100 50 17 20 07 30 12 4 - 4

CBCO404T Business Taxation 100 50 17 20 07 30 12 4 - 4





COURSE STRUCTURE OF M.COM IVth SEMESTER (MANAGEMENT)


Credit Distribution

Allotted Credits




Max Marks

Min Marks Max Marks

Min Marks

Theory Group

CMCO401 Research Methodology 100 50 17 20 07 30 12 4 - 4

CMCO402M Business Promotion and Project Planning 100 50 17 20 07 30 12 4 - 4

CMCO403M InternationalMarketing Management 100 50 17 20 07 30 12 4 - 4

CBCO404M Human Resource Management 100 50 17 20 07 30 12 4 - 4





PROGRAMME OBJECTIVE:- - After completion of the programme students will have an in-depth knowledge of Accounting, Finance, Taxation and Business laws

- The students will have basic understanding in Business Mathematics, Economics, Statistics, Operations Research and Management

- The programme prepares the students to build competencies for research activities

- The programme aims to equip the students with professional skills, inter personal skills and entrepreneurial qualities

- To inculcate ethical values, team work, leadership and managerial skills

PROGRAMME OUTCOME:- - The students will develop an ability to apply knowledge acquired in problem solving

- The students will be ready for employment in functional areas like Accounting, Taxation, Banking, Insurance and Corporate Law

- Students will be able to pursue their career in teaching and research

- Students will exhibit inclination towards pursuing professional courses such as CA/ CS/ CMA/CFA etc

- Students will be able to handle computer based software in areas of Accounting, Taxation, and Banking

- Ability to work in teams with enhanced communication and inter-personal skills

- Ability to start entrepreneurial activities

- An inclination towards lifelong learning and acquiring contemporary knowledge

- An informed, aware and active citizen

AISECT UNIVERSITY, BHOPAL, (M.P.) SCHEME OF EXAMINATION

DEPARTMENT: COMMERCE

Subject Code

Subject Name

Credits Maximum marks Allotted Duration of Exam.

Theory Practical Total Theory Practical

Major Minor Sessional End Sem

Term work

CMCO101 Management Concepts & Organisational Behaviour

4 50 20 30 - - 100 3 hr -

Objective:- The objective of the course is to provide the student with an understanding of basic management and organizational behaviour concepts, principles and practices.

Syllabus Theory:

UNIT 1

Basic concepts of management: Definition – Need and Scope – Different schools of management thought – Behavioural, Scientific, Systems, and Contingency, Contributions of Taylor, Gantt, Gilbreth, Fayol, Weber, Elton Mayo, Chester Bernard, Maslow, Herzberg, Likert and McGergor,

bdkbZ&1

çca/k dh ewyHkwr ifjHkk"kk & vko’;drk ,oa {ks= & fofHkUu çdkj ds Ldwy çca/k fopkjd] O;ogkjoknh] oSKkfud] ç.kkyh ,oa LkaHkkouk VSyj dk ;ksxnku] xzSaVV[ Qs;ksy] cSaoj] bZYVu es;ks] psLVj osjukMZ] ekLyksa] gtotZ] fyfdZV ,oa esalxzsxjA

UNIT 2 Functions of Management –Planning – Concept, Nature, Importance, Steps, Limitations, Management by Objectives, Organizing - Concept, Nature, Importance, Principles, Centralization, Decentralization, Organization Structures- Line and Staff Authority, Functional, Matrix, Geographical, New Forms of Organization, Staffing - Concept, Nature, Importance, Steps, Concept of knowledge worker, Directing – Concept, Nature, Importance, Controlling - Concept, Nature, Importance, Process of controlling, Control Techniques, Leadership: Concept, Nature, Importance, Attributes of a leader, developing leaders across the organization, Leadership Grid, Decision making: Concept, Nature, Importance, and Process, Types of decisions, Problems in decision making.

bdkbZ&2

dk;kZRed çca/k & fu;kstu] vk’k;] {ks= egRo] lhek,sa] mn~ns’;ksa }kjk çca/k] laxBu & vk’k;] çd`fr] egRo++++++++++ +++++++++++++++++ +++++++++++++++++ +++++++++++++++ +++++++++++ +++++++++] fl)kar] dsUnzh;dj.k] vdsUnzh;dj.k] laxBu lajpuk&iafDr ,oa deZpkjh &'kfDr] &dk;Z] vkO;wg] Hkwxksfyd] laxBu dk u;k vkdkj] deZpkjh & vk’k;] çd`fr] egRo&&&&&&&&&&& deZpkjh ds Kku ls vk’k;] funs’kd & vk’k;] çd`fr] egRo] fu;a=.k vk’k;] çd`fr] egRo] fu;a=.k dh çfØ;k] fu;a=.k dh rduhfd;k¡&usr`Ro & vk’k;] çd`fr] egRo ,d usrk dk LoHkko] laLFkk ds çfr usrk dk fodkl] usr`Ro fxzM ¼tkyh½ fu.kZ;u & vk’k; & çd`fr] egRo ,oa çfØ;k] fu.kZ; ds çdkj] fu.kZ;u dh leL;k,saA

UNIT 3 Introduction to Organizational Behaviour: Definition, Importance, Scope, Fundamental Concepts of OB,

Different models of OB, Personality & Attitudes: Meaning of personality, attitude - Development of personality – Attributes of personality- Transactional Analysis – Ego states –Johari window - Nature and dimensions of attitude – Developing the right attitude.

bdkbZ&3

O;ogkj laxBu dh çLrkouk & ifjHkk"kk] egRo] {ks=] O;ogkfjd laxBu lkekU; vk’k;] O;fDrRo ,oa LoHkko & vk’k;] O;fDrRo dk fodkl] O;fDrRo dh fo’ks"krk,saA dkj.k] dk;Z laiknu dk fo’ys"k.k bZ";k fLFkfrA ifjfLFkfr & tksgkjh f[kM+dh & çd`fr ,oa LoHkko ds vk;ke & lgh LoHkko dk fodklA

UNIT 4 Motivation: Definition, Importance, Motives – Characteristics, Classification of motives - Primary & Secondary motives. Theories of Motivation - Maslow’s Theory of need hierarchy - Herzberg's theory, Morale - Definition and relationship with productivity - Morale Indicators, Group Dynamics and Team building: Concept of Group & Team. Theories of Group Formation - Formal and Informal Groups, Importance of Team building.

bdkbZ&4 çsj.kk & ifjHkk"kk] egRo] fo’ks"krk,sa] çsj.kk dk oxhZdj.k çkFkfed ,oa f}rh;d çsj.kk] çsj.kk ds fl)kUr & ekLyks ¼fl)karks½ dk vko’;drk dk fl)kUr & gtZcxZ fl)kUr] uSfrd & ifjHkk"kk ,oa mRIkkn laca/kh & uSfrd lwpd & lewg fu"ØhZ; ,oa Vhe fcfYMax lewg dk vk’k; ,oa Vksyh lewg fuekZ.k dk fl)kar & vkSipkfjd vukSipkfjd lewg] c<+rh gqbZ Vhe dk egRoA

UNIT 5 Conflict Management: Definition. Traditional Vs Modern view of conflict – Types of conflict – Intrapersonal, Interpersonal, Organizational, Constructive and Destructive conflict, Stress management: Definition, Causes, Managing stress, Stress as a motivator, Work life balance, Change management: Concept of change, change as a natural process, Importance & Causes of change, Learning – unlearning, Concept of learning organizations.

bdkbZ&5 }Un çca/k & ifjHkk"kk] & ikjaifjd vs vk/kqfud }Un & }Un dk çdkj & baVjkilZuy] laxBu] jpukRed ,oa gkfudkjd }an] ruko çca/k & ifjHkk"kk] dkjd] ruko dk çca/k] ruko ,d çsj.kk] dk;Z thou dk lerqY;] ifjorZu ls vk’k;] ifjorZu dh çkd`frd çfØ;k] egRo ,oa ifjorZu dkj.k] lh[kuk& vf’kf{kr] lh[kus ds laxBu ls vk’k; EXPECTED OUTCOME:- Students would be able to make use of different management and organizational behaviour principles in the course of decision making in different forms of business organizations. Reference Books:

1. Organisational Behavior :R.C Agarwal(Sahitya Bhawan Publication) 2. Organisational Behavior ‐ L.M.Prasad 3. Organisational Behavior -Human Behaviour at work

‐ John W. Newstrom & Keith Davis 4. Organisational Behavior ‐ Stephon Robbins 5. Management ‐ John Schermerhorn 6. Organisation Behavior ‐ Ashwathappa 7. Organisational Behavior ‐ Dr. Anjali Ghanekar 8. Organisational Behavior ‐ Dr. S S Khanka 9. Management and Behavioral Processes ‐ K Shridhar Bhatt 10. Organisational Behavior ‐ Fred Luthans

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AISECT UNIVERSITY, Bhopal, (M.P.) SCHEME OF EXAMINATION


Subject Code

Subject Name




Term work

CMCO102 Managerial Economics

4 50 20 30 - - 100 3 hr -

Objective:- This subject aims at enabling the managers in different spheres to take wise managerial decisions in the areas like production, pricing, distribution and Marketing to benefit all the stake holders

Syllabus

Theory: UNIT 1

Meaning of Managerial economics : Nature and Scope of Managerial economics, Managerial Economist : Role and Responsibilities, fundamental economic concepts Profit Maximization Theory. izca/kdh; vFkZ’kkL= dk vFkZ% izdf̀r] {ks=] izca/kdh; vFkZ’kkL= dk nkf;Ro ,oa Hkwfedk] ykHkk vf/kdrehdj.k dh vk/kkjHkwr vFkZ’kkL=h; vo/kkj.kkA

UNIT 2 Demand Analysis : Elasticity of Demand, Introduction Explanation Theory of Consumer Choice, Indifference Approach, Revealed Preference Theory. ekax fo’ys"k.k % ekax dh yksp 'khyrk] miHkksDrk ilan Li"Vhdj.k fl)kar dh izLrkouk] mnklhurk n`f"Vdks.k]

UNIT 3

Production Function : Law of Variable Proportions, Law of Returns to Scale. mRiknu dk;Z % ifjorZuh; vuqikr fu;e] izfrQy iSekuk ds fu;e

UNIT 4

Business Cycles : Nature and Phases, Theories of Business Cycles. O;kikj pØ % izd`fr ,oa Hkkx] O;kikj pØ ds fl)kar

UNIT 5

Profit Management : Measurement of Profit, Concept of Risk and Uncertainty. ykHk izca/k % ykHk dh eki] tksf[ke ,oa vfuf’prk dh vo/kkj.kk EXPECTED OUTCOME:- By studying this subject student will be able to get knowledge about diverse areas like production, pricing, distribution, marketing and stake holders which will be useful for their future. Reference Books:

1. Managerial EconomicsD.N Dwivedi : Vikas Publication 2. Managerial Economics D.M Mithani : Himalya Publication House 3. Managerial Economics M.L Jhingan : Vrinda Publication

4. Managerial Economics Manoj Kumar Mishra : Vayu Education 5. Managerial Economics R.L Varshney : S.Chand 6. Managerial Economics Atmanand : Excell Book 7. Managerial Economics Dean Joel : PHI Publication 8. Managerial Economics Y.Maheswari : Ophi 9. Managerial Economics V.L Mote : Tata Mc Graw Hills

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AISECT UNIVERSITY, Bhopal, (M.P.)

SCHEME OF EXAMINATION DEPARTMENT: COMMERCE

Subject Code

Subject Name




Term work

CMCO103 Business Environment

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- As the environment in which an executive in taking business decisions are keep changing from time to time the Managers are expected to know about that he/she guess the situation and takes the wise Managerial decisions.

Syllabus Theory:

UNIT 1 Theoretical Framework of Business Environment : Concept, Significance and nature of business environment; Elements of environment -internal and external, Changing dimensions of business environment. Liberalisation, Privatisation and Globalisation. O;kolkf;d i;kZoj.k dh lS)kafrd :ijs[kk % vko/kkj.kk] egRo vkSj O;kolkf;d i;kZoj.k dh izd`fr] i;kZoj.k ds rRo vkarfjd ,oa ckg~;] O;kolkf;d i;kZoj.k ds cnyrs vk;keA mnkjhdj.k] futhdj.k ,oa oS’ohdj.kA

UNIT 2

Economic Environment of Business : significance and elements of economic Environment, economic systems and business environment, Economic planning in India, Government policies - Industrial policy, licensing policy, fiscal policy, Monetary policy and EXIM policy. O;olk; dk vkfFkZd i;kZoj.k % vkfFkZd i;kZoj.k ds egRo ,oa rRo] vkfFkZd iz.kkyh vkSj O;olk; i;kZoj.k] Hkkjr esa vkfFkZd fu;kstu] ljdkjh uhfr;ka & vkS|ksfxd uhfr] ykbZlsaflax uhfr] jktdks"kh; uhfr] ekSfnzd uhfr vkSj vk;kr&fu;kZr uhfrA

UNIT 3 Political and Legal Environment of Business : Monopoly and Restrictive Trade Practices (MRTP) Act, Foreign Exchange Management Act (FEMA), Consumer Protection Act, Patent Laws. O;olk; dk jktuSfrd vkSj oS/kkfud i;kZoj.k % ,dkf/kdkj vkSj izfrca/kkRed O;olk; O;ogkj vf/kfu;e] Qsek] miHkksDrk laj{k.k vf/kfu;e] isVsaV vf/kfu;eA

UNIT 4 Socio, Cultural & International Environment : Social responsibility of business, Characteristics, Components, Scope, relationship between society and business, Socio-cultural business Environment, Social Groups, World Trade Organisation (WTO), International Monetary Fund (IMF), Foreign Investment in India lkekftd] lkaLd`frd ,oa varjkZ"Vªh; i;kZoj.k % O;olk; dk lkekftd mRrjnkf;Ro] fo’ks"krk,W] rRo] {ks=] lekt ,oa O;olk; ds e/; laca/k] O;olk; dk lkekftd&lkaLd`frd i;kZoj.k] lkekftd lewg& fo’o O;kikj laxBu] varjkZ"Vªh; ekSfnzd dks"k] Hkkjr esa fons’kh fofu;ksxA

UNIT 5

Technological Environment: Concept, Online Channels, Online Services, Advantage of Online services,

E-commerce, Indian conditions of E-commerce, Electronic Banking, Franchise Business. rduhdh i;kZoj.k % vo/kkj.k] vkWu ykbZu pSuYl] vkWu ykbZu lsok] vkWu ykbZu lsok ds ykHk] bZ&dkelZ] Hkkjr es bZ&dkelZ dh fLFkfr] bysDVªfud cSfdax] Qzsapkbt O;kikj EXPECTED OUTCOME:- Students will learn about taking decisions in various aspect of business environment and they will also get knowledge about various government aspects of economy such as EXIM Policy, Fiscal Policy, Monitory Policy, FEMA etc. Reference Books:

1. Business Environment : V.C Sinha (SBPD Publishing House) 2. Business Environment : Dr. JK Jain & Kaustubh Jain (Hindi Granth Acadamy) 3. Business Environment : K.Chidambram (Vikas Publication) 4. Business Environment : V. Neelumegran (S.Chand) 5. Business Environment : H.L Ahuja (Sahitya Bhawan Publication) 6. Business Environment : Ravindra Saini


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Term work

CMCO104 Cost Analysis & Control

4(3-1) 50 20 30 - - 100 3 hr -

Objective :-. After the completion of this paper, the students will be able to have confidence in managing cost issues and also to keep a check on cost control and taking Managerial decisions.

Syllabus Theory:

UNIT 1 Various cost concepts, Cost centre and cost unit, Methods and techniques of Costing. Installation of costing system, Methods of inventory control, Overheads Accounting. ykxr fofo/k vo/kkj.kk,a] ykxr dsUnz ,oa ykxr bdkbZ] ykxr dh fof/k;kWa ,oa rduhd] ykxr iz.kkyh dh LFkkiuk] Lda/k fu;a=.k dh fof/k;ka] mifjO;; ys[kkadu

UNIT 2

Process Accounting Joint product and Bye product, Equivalent Production and Inter Process Profit, Operating Cost. izfØ;k ys[kkadu % la;qDr mRikn vkSj mi mRikn] lerqY; mRiknu vkSj varj izfØ;k ykHk] dk;Z’khy ykxr-

UNIT 3

Marginal Costing : Concepts, Break Even Analysis, Uniform costing and Inter firm comparison. Use of Managerial Costing in business Decision. lhekar ykxr % vo/kkj.kk] le foPNsn fo’ys"k.k] ,d:irk ykxr ,oa varj QeZ rqyuk- O;olk; fu.kZ; esa izca/kdh; ykxr dh mi;ksfxrkA

UNIT 4

Budgetary Control : Basic concepts, Preparation of functional budget: Cost Audit : Objectives and Advantages. ctVjh fu;a=.k % vk/kkfjd vo/kkj.kk] fØ;kRed ctV dh jpuk] ykxr vads{k.k % mn~ns’; vkSj ykHk

UNIT 5 Standard Costing and Variance Analysis. izeki ykxr vkSj fopj.k fo’ys"k.k EXPECTED OUTCOME:- Student will learn about costing methods and technique, which will be helpful in getting job and taking various decisions related to cost accounting. Reference Books:

1. Cost Analysis and Control M.L Agarwal : Sahitya Bhawan Publication 2. Cost Reduction Analysis: Tools and Strategies : By Steven M. Bragg (Wiley Publication) 3. Cost Accounting Principal & Practices : Arora (Vikas Publication) 4. Cost Accounting Text & Practicals : Shukla (S.Chand) 5. Cost Accounting : V.K Mehta (Sahitya Bhawan Publication) 6. A Text Book On Cost Accounting : Mahaid Arij(Vrinda Publication)

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Subject Code

Subject Name




Term work

CMCO201 Functional Management

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The object of teaching this subject is to cover all the aspect of management by which students can differentiate between different types of management

Syllabus Theory:

UNIT 1 Financial Management: Concept, Nature and Objectives, Functions of Financial Manager, Financial Planning - Nature, Need and influencing factors, Characteristics of a sound financial plan.

bdkbZ&1

foÙkh; çca/k & vk’k;] çd`fr ,oa mn~ns’;] foÙkh; eSaustj ds dk;Z] foÙkh; fu;kstu& çd`fr] vko’;drk ,oa çHkkfor djus okys ?kVd] ,d vPNs foÙkh; fu;kstu dh fo’ks"krk,saA

UNIT 2

Capitalization : Concept and Theories, Over and Under Capitalization, Capital structure, Balanced Capital Structure, Trading on Equity, Leverage: Financial and Operating leverage.

bdkbZ&2

iw¡thdj.k & vk’k; ,oa fl)kar] vfr rFkk vYi iw¡thdj.k] iw¡th lajpuk] lerqY; iw¡th lajpuk] lerk va’k dk ysUk&nsu] yhojst foÙkh; ,oa dk;Z’khy yhojst ¼mÙkksiu½

UNIT 3

Marketing Management : Concept Nature and Scope of marketing, Functions of marketing management, Marketing mix. Advertising Management: Meaning Objectives, functions and scope, Media of advertising, Selecting an advertising media Essential of a good advertising copy, Meaning of Sales Promotion, Importance, limitations and Methods of sales promotion.

bdkbZ&3

foi.ku çca/k & vk’k;] çd`fr ,oa {ks=] foi.ku çca/k ds dk;Z] foi.ku feJ.k] foKkiu çca/k& vk’k;] mn~ns’;] dk;Z ,oa {ks=] foKkiu ds ek/;e] foKkiu ds ek/;eksa dk p;u] ,d vPNs foKkiu dh çfr dk egRo] foØ; çpkj dk vk’k;]& egRo] lhek,sa ,oa foØ; çpkj dh fof/k;k¡A

UNIT 4 Personnel Management : Concept, Functions, Scope and Importance, Signification of Man-Power Planning, Sources of Recruitment, Characteristics of a Good Recruitment Policy, Concept of Selection, Selection procedure, Importance of employee Training, Methods of Training.

bdkbZ&4

deZpkjh çca/k & vk’k;] dk;Z] {ks= ,oa egRo] ekuo 'kfDr fu;kstu dk egRo] HkrhZ dk L=ksr] ,d vPNh HkrhZ uhfr dh fo’ks"krk,sa] p;u ls vk’k; &p;u çfØ;k] deZpkjh çf’k{k.k dk egRo] çf’k{k.k dh fof/k;k¡A

UNIT 5

Production Management : Concept, Importance, Scope and functions. Types of production systems, Concept of production planning, objectives, elements and steps. Procedure of production control, Process of New Product Development, Concept of Product Diversification, Standardization, Simplification and Specialization.

bdkbZ&5

mRikn çca/k & vk’k;] egRo] {ks= ,oa dk;Z] mRikn ç.kkyh ds çdkj] mRikn fu;kstu dk vk’k;& mn~ns’;] rRo ,oa pj.k mRikn fu;a=.k dh çfØ;k] u;s mRikn ds fodkl dh çfØ;k]mRikn ifjorZu dk vk’k;&ekudhdj.k] ljyhdj.k ,oa fo’ks"khrdj.kA EXPECTED OUTCOME:- By learning this subject student will get knowledge about various aspect of management and they will also learn about managerial decisions in various situations. Reference Books:

1. Functional Management : Bhalla N.S. Sharma B.D. Gupta R.S.Kalyani Publishers 2. Functional Management G.S Sudha 3. Functional Management Peter F. Drucker ,United States of America. 4. Functional Management R. Kaushik ,Pointer Publishers


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Term work

CMCO202 Advance Accounting

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The objective of this paper is to help students to acquire knowledge of Advance accounting and to impart skills for recording various kinds of business transactions.

Syllabus Theory:

UNIT 1 Advanced problems of Final Accounts vafre [kkrksa dh mPprj leL;k,sa

UNIT 2 Advanced Problems of Bank Reconciliation Statement, Rectification of Errors, and Accounting for Non Profit Organisation. cSad lek/kku fooj.k] v’kqf);ksa dk lq/kkj] xSj ykHkdkjh laxBu ds ys[kkadu dh mPprj leL;k,sa

UNIT 3 Accounting from Incomplete Records, Accounting for Insurance Claim. viw.kZ vfHkys[kksa ls [kkrs] chek o nkos [kkrs

UNIT 4 Investment A/c, Voyage A/c, Insolvency A/c. fofu;ksx [kkrs] leqnzh [kkrs] fnokyk lEcU/kh [kkrs

UNIT 5 Dissolution of partnership firm including sales of Firm and Amalgamation. Lkk>snkjh QeZ dk fo?kVu QeZ dh fcØh lfgr vkSj ,dhdj.k EXPECTED OUTCOME:- The course structure of this paper would equip the students to get in-depth knowledge of Advance accounting along with its practical application thereby giving an opportunity to gain easy access to this competitive business world. Reference Books:

1. Advanced Accounting: Floyd Beams, Joseph Anthony(Pearson New International Edition)2. Advance Accounting : Dr. Ashok Sehgal dr deepak sehgal : Taxmann publication


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Term work

CMCO203 Advanced Statistical Analysis

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- : The objective of this course is to familiarize students with the advance statistical tools used for managerial decision-making.

Syllabus Theory:

UNIT 1 Theory of Probability - Probability Distributions, Binomial, Poisson and Normal Distribution çkf;drk fl)kUr & çkf;drk forj.k] f}in] IokW;lu] çlkekU; forj.k

UNIT 2 Theory of Sampling and Test of Significance çfrp;u fl)kUr vkSj lkFkZdrk ijh{k.k

UNIT 3 Analysis of Variance (including one way and two way classification), Chi-square Test. çlj.k fo’ys"k.k ¼,d ekxhZ; vkSj f} ekxhZ; oxhZdj.k lfgr½ dkbZ oxZ ijh{k.k

UNIT 4 Interpolation and Extrapolation. Association of Attributes. vUrjx.ku vkSj ckg~;x.ku] xq.k lEcU/k

UNIT 5 Regression Analysis, Statistical Decision Theory:- Decision under Risk and Uncertainty, Decision Tree Analysis. Çrhixeu fo’ys"k.] lkaf[;dh fu.kZ; fl)kUr %& vfuf’prrk ,oa tksf[ke dh fLFkfr esa fu.kZ; ysuk] fu.kZ; o`{k fo’ys"k.k EXPECTED OUTCOME:- Students would be armed with the knowledge of using different statistical tools very much required in the decision making process in any business as well as business research. Reference Books:

1. Advance Statistical Analysis Dr j k thukral : Taxmann publication

2. Advance Statistical Analysis B.N.GUPTA : Sahitya Bhawan Publication

3. Advance Statistical Analysis Dr.V.C.sinha alok gupta : Sahitya Bhawan Publication


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CMCO204 Corporate Legal Framework

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- This paper aims at familiarizing the executives of the corporate bodies the legal frame work in which he/she is working. The knowledge of this part may help him/ her from not committing any mistake but taking wise decisions within the legal frame work

Syllabus ‘Theory:

UNIT 1

The Companies Act, 1956 (Relevant Provisions) : Definition, types of companies, Memorandum of association, Articles of association, Prospectus, Share capital and Membership, Meetings and Resolutions, Company Management, Managerial Remuneration, Winding up and dissolution of companies. daiuh vf/kfu;e 1956 ¼lacaf/kr fo/kku½] ifjHkk"kk] daiuh ds çdkj] ik"kZn lhekfu;e] ik"kZn varfuZ;e] çfooj.k] va’k iw¡th ,oa lnL;rk] lHkk ,oa Lohd`fr çLrko] daiuh çca/k] çca/kdh; ikfjJfed] daiuh dk lekiu ,oa daiuh dk fo?kVuA

UNIT 2

The Negotiable Instruments Act, 1881: Definition, Types of Negotiable Instruments, Negotiation Holder and holder in due course, Payment in due course; Endorsement and Crossing of cheque; Presentation of negotiable instruments. fofue; lk/; foys[k vf/kfu;e 1881&ifjHkk"kk] fofue; lk/; foys[k ds çdkj] /kkjd rFkk ;Fkkfof/k/kkjd] Hkqxrku dkjd] i`"Bkdau rFkk pSdksa dk js[kkdau] fofue;lk/; foys[k dk çnZ’kuA

UNIT 3

MRTP Act 1969 : Monopolistic trade practices; Restrictive trade practices; Unfair trade practices. ,dkf/kdkj rFkk çfrca/kkRed O;kikj O;ogkj vf/kfu;e 1969] O;kikj i)fr] çfrca/kkRed O;kikj i)fr ,dkf/kd`r vuqfpr O;kikj i)frA

UNIT 4

The consumer protection Act, 1986 : salient features; Definition of Consumer, Right of consumer; Grievance Redressal Machinery. miHkksDrk laj{k.k vf/kfu;e 1986] eq[; fo’ks"krk,sa] miHkksDrk dh ifjHkk"kk] miHkksDrk ds vf/kdkj] f’kdk;r

midj.k lek/kku]

UNIT 5

Regulatory Environment for International Business : FEMA, WTO: Regulatory framework of WTO, basic principles and its character, WTO provisions relating to preferential treatment to developing countries; regional groupings, technical standard, anti-dumping duties and other Non Tariff Barriers. Custom valuation and dispute settlement, TRIP and TRIMS. vUrjkZ"Vªh; O;kolkf;d i;kZoj.k fu;a=d & Qsek] MCyw + Vh+ vks+ fu;ked dh :ijs[kk] lkekU; fl)kar rFkk bldh çd`fr] fodflr ns’kksa ls lacaf/kr WTO dks çkFkfedrk ,oa çko/kkuksa ls lek/kku] {ks=h; lewg] rduhdh Lrj] vYifoØ; fojks/kh dÙkZO;] rFkk lhek’kqYd vojks/kd vkxeu 'kqYd ewY;kdau rFkk forj.k lek/kku] fVªi rFkk fVªelA EXPECTED OUTCOME:- Student will get knowledge about the executives of the corporate legal bodies and it will be helpful in taking a sorted decision by keeping in mind all the legal matters. Reference Books:

1. Business Law R.C Agarwal ( Sahitya Bhawan Publication) 2. Business Law M.C Kuchhal ( Vikas Publication) 3. Business Law S.N Maheswari ( Himalya Publication) 4. Business Law P.C Tulsiyan ( S.Chand) 5. The Principles of Mercanitle Law, Esterns Book Company Law – Singh Avtar 6. Business Law, Vikash Publishing House New Delhi - Kuchal M.C. 7. Business Law – Kapoor N.D. 8. Commercial Law – R.C.Agrawal 9. Indian Company Law - O.P Guta (Sahitya Bhawan) 10. Company Adhiniyam S/B, Agra - Shukla S.M. 11. Company Law, Universal –Agra (Hindi) - Nowlkha Jain & Tripathi 12. Company Law, M.P.Hindi Granth Academy, Bhopal - Dr. Bajpai & Jainse)

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CMCO301 International Business

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- This paper aims to impart the knowledge of import and export process, international marketing and direct and indirect trading.

Syllabus Theory:

UNIT 1 International Marketing : Meaning, Scope, Nature and Significance. International Marketing Environment - Internal and External Environment, International Market, Orientation, Identification and Selection of foreign market, Functions and qualities of an Export Manager. vUrjkZ"Vªh; foi.ku % vFkZ] {ks=] izd`fr ,oa egRo] varjks"Vªh; foi.ku i;kZoj.k & vkarfjd ,oa ckg~;] varjkZ"Vªh; cktkj mUeq[khdj.k] fons’kh cktkj dh igpku vkSj p;u] ,d fu;kZr izca/kd ds dk;Z ,oa xq.koRrk

UNIT 2

Export Organization : Meaning, affecting factors and types, Overseas Product Development: It's concept and methods, pricing and its factors, Methods, of Pricing, Price quotation. fu;kZr laxBu % vFkZ] izHkkfor dju okys rRo vkSj izdkj] leqnzikjh; mRikn fodkl] bldh vo/kkj.kk ,oa fof/k;ka

UNIT 3

Direct Trading and Indirect Trading : Meaning and Methods, Methods of Payment in international Marketing. çR;{k O;kikj ,oa vçR;{k O;kikj & vk’k; ,oa fof/k;k¡ varjkZ"Vªh; cktkj ds Hkqxrku dh fof/k;k¡A

UNIT 4

Export Credit : Meaning, Nature, Influencing factors and significance, Methods of Export Credit, Export Credit and Finance in India. Risk in Export Trade, Role of the Export Credit Guarantee Corporation of India Limited, The Export-Import Bank of India. fu;kZr _.k & vk’k;] {ks=] çHkkfor djus okys ?kVd ,oa egRo] fu;kZr _.k dh fof/k;k¡] fu;kZr _.k ,oa Hkkjr esa foÙkA fu;kZr O;kikj esa tksf[ke] Hkkjrh; fudk; ;k laLFkk esa fu;kZr _.k xkj.Vh dh HkwfedkA Hkkjrh; vk;kr&fu;kZr cSadA

UNIT 5 Export and Import Procedure : Documentation in foreign trade, Bilateral and Multilateral Trade Agreements, Its meaning, objective, types and significance, SAARC, Role of WTO in Foreign Trade. fu;kZr ,oa vk;kr dk;Zç.kkyhA çfØ;k & fons’kh O;kikj esa çys[ku] n~ofid~"kh; ,oa cgqikj’kfod O;kikj vuqca/k mldk vk’k;] mn~ns’;] çdkj ,oa egRo] lkdZ] fons’kh O;kikj esa WTO dh HkwfedkA EXPECTED OUTCOME:- The outcome from this paper will be to tech student about the international

marketing, the market environment and the direct and indirect trading which will be helpful in their future.

Reference Books:

1. International Marketing Management : Kailash Prakashan 2. International Business : Subha P. Rao (Himalya Publication House)) 3. International Business : N.V Badi (Vrinda Publication)




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CMCO302 Accounting For Managerial Decisions

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- To understand concepts of Managerial Accounting enhance the practical application for managerial decision making 3. To develop the students skill to analyze the Financial statements

Syllabus Theory:

UNIT 1 Management Accounting : Its meaning, nature and importance. Difference of Management accounting with Cost Accounting and Financial accounting. çca/kdh; ys[kkfof/k % ifjHkk"kk] çd`fr rFkk egRo& çca/kdh; ys[kkdau] ykxr ys[kkdau rFkk foÙkh; ys[kkdau esa varj

UNIT 2 Nature and Limitations of Financial Statements: Needs and objectives of financial Analysis. foÙkh; fooj.k] çd`fr ,oa lhek,sa A foÙkh; fo’ys"k.k dh vko’;drk ,oa mn~ns’;

UNIT 3 Fund Flow analysis and Cash Flow analysis (Application of A.S.-3). dks"k çokg fo’ys"k.k rFkk jksdM+ çokg fo’ys"k.k ¼ys[kkdau ekud&3 ds vk/kkj ij½

UNIT 4 Capital Budgeting : Nature and Characteristics of Long Terms Investment Decision, Methods of Ranking Investment Proposals. iw¡th ctV & çd`fr rFkk fo’ks"krk,sa] nh?kZdkyh; fofu;ksx fu.kZ;u] fofu;ksx ds çLrko ds fu/kkZj.k dh fof/k;k¡

UNIT 5 Management Reporting System : Types of Reports, Responsibility Accounting. çca/kdh; çfrosnu ç.kkyh & çfrosnu ds çdkj] mÙkjknkf;Ro ys[kkdau EXPECTED OUTCOME:- To develop the students skill to analyze the Financial statements and understand the practice applicability of managerial decision making. Reference Books:

1. Accounting For Managerial Decisions :Dr. K.L Gupta (Sahitya Bhawan Publication) 2. Accounting for managerial Decisions :Dr.Jitendra Sonar (Sahitya Bhawan Publication) 3. Accounting For Managerial Decisions :Dr. S.P Gupta (Sahitya Bhawan Publication)


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CMCO303 Tax Planning And Management

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- To understand the assessment of tax, importance of tax planning, areas of tax planning

Syllabus Theory:

UNIT 1 Concept of Tax Planning: Meaning, Scope, Importance, Objectives of Tax Planning. dj fu;kstu dh ifjHkk"kk & vk’k;] {ks=] egRo] dj fu;kstu ds mn~ns’;

UNIT 2 Areas of Tax Planning : Ownership Aspect, Activity Aspects & Locational Aspects, Nature of the Business &Tax Planning. dj fu;kstu dk {ks=& LokfeRo :Ik]fØ;k :Ik ,oa LFkkuh; :I] O;kikj dk {ks= ,oa dj fu;kstu

UNIT 3 Tax Planning and Setting up New Business: Deductions Available to New Industrial Undertakings, Amalgamation, Merger and Tax Planning. Special Tax Provisions - Tax Provisions Relating to Free Trade Zones, Infrastructure Sector & Backward Areas. dj fu;kstu rFkk u;s O;kikj dh LFkkiuk

UNIT 4 Tax Planning and Financial Decisions: Capital Structure Decision Dividend, Inter Corporate Dividend, Bonus Shares. dj fu;kstu rFkk foÙkh; fu.kZ;u] iw¡th lajpuk] ykHkka’k fu.kZ;u] varj fuxfer ykHkka’k] cksul va’kA

UNIT 5 Tax Assessment: Introduction, Difference between Tax Planning and Tax Management, Areas of Tax Management, Return of Income and Assessment, Penalties and Prosecutions, Appeals and Revisions dj fu/kkZj.k & çLrkouk] dj çca/k vkSj dj fu;kstu esa varj] dj çca/k dk {ks= vk; okilh rFkk fu/kkZj.k] tqekZuk rFkk vfHk;ksx] vihy rFkk lq/kkj EXPECTED OUTCOME:- By learning tax planning student will get the theoretical and practical knowledge of tax planning and implementation. Reference Books:

1. Tax Planning and Management : S.C Mahlotra (Sahitya Bhawan Publication) 2. Tax Planning and Management : R.K jain (Sahitya Bhawan Publication Developer) 3. Tax Planning and Management : V.K Agarwal (Navyug Prakashan) 4. Tax Planning and Management : V.K Jain


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CMCO304 Entrepreneurship Skill

Development 4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The purpose of the paper is to orient the learner toward entrepreneurship as a career option and creative thinking and behavior for effectiveness at work and in life

Syllabus Theory:

UNIT 1 Entrepreneur: Definition, emergence of Entrepreneurial class; Theories of Entrepreneurship, Socio-economic Environment and Entrepreneur. M|eh] ifjHkk”kk] m|eh ds çdkj dk vkfoHkho] m|ferk ds fl)kar] lkekftd] vkfFkZd i;kZoj.k rFkk m|eh

UNIT 2

Promotion of a venture: Opportunity analysis, External Environmental forces, economic, Social, Technological and Competitive factors, Establishment of a new unit. m|eh ,d çorZd & volj fo’ys"k.k] ck/; i;kZoj.k oxZ] vkfFkZd] lkekftd rduhdh rFkk çfrLi/kkZ ?kVd] u;h bdkbZ dh LFkkiukA

UNIT 3

Entrepreneurial Behaviour: Innovation and Entrepreneurship, Entrepreneurial Behaviour, Social Responsibility. m|eh dk O;ogkj] uoçorZu rFkk m|ferk] m|eh; dk O;[email protected]] lkekftd nkf;Ro

UNIT 4

Entrepreneurial Development Programme: Entrepreneurial Development Programme relevance and achievements, role of Government in organising such programmes. m|eh; fodkl dk;ZØe % m|eh; fodkl laca/kh dk;ZØe rFkk miyfC/k;k¡]'kkldh; laxBu esa çeq[k HkwfedkA

UNIT 5

Entrepreneurship and Industrial Development: Planning and growth of industrial activities through industrial Policy of the Government, Role of Industrial Estates, Role of Central and State level Promotional Services. m|ferk rFkk vkS|ksfxd fodkl % fu;kstu rFkk 'kkldh; vkS|ksfxd Hkwfe ;k LFkku dh Hkwfedk] çorZu lsok esa dsUnzh; ,oa jkT; dh Hkwfedk EXPECTED OUTCOME:- After the completion of this paper, student will have the entrepreneurial temper with conceptual input and practical insight as how to be an entrepreneur.

Reference Books: 1. Fundamental of Entrepreneurship : Sangram Kesari Mohanty (PHI Publications) 2. Udhyamita Vikas : U.C Gupta (Kailash Prakashan) 3. Entrepreneurship Dvenelopment : D. Acharya (Himalya Publication House)


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CMCO401 Research Methodology

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- This course aims at providing the general understanding of research methodology. The course will impart learning about how to collect, analyze, present and interpret data.

Syllabus Theory:

UNIT 1 Nature of Research: Importance and uses, Difference between Pure and Applied Research, Identification of Research Problem, Research Design. vuqla/kku dh çd`fr] egRo rFkk mi;ksx] ewy vuqla/kku rFkk O;ogkfjd vuqla/kku esa varj] vuqla/kku leL;k dk irk yxkuk] vuqla/kku cukuk

UNIT 2 Hypothesis, Concepts and Variables, Typologies, Hypotheses Formulation and testing, Sampling Method. ifjdYiuk& vk’k; rFkk ifjorZUk’khy] çk:Ik oxhZdj.k] ifjdYiuk cukuk rFkk ijh{k.k] lsfEifyax ijh{k.k

UNIT 3

Tools and Techniques of Data Collection, Observation: Characteristics of observation, Kinds of observation, merits and Demerits, Questionnaire, Scheduled and Interviews, Sampling and Survey technique. Vwy rFkk MkVk ,df=r djus dh rduhfd;k¡] losZ{k.k] losZ{k.k dh fo’ks"krk,sa rFkk n’kkZus dh fof/k;k¡] rduhfud;k¡

UNIT 4

Nature of study: Case study, technique, Role and importance of case studies, Pilot studies and panel studies. v/;;u dh çd`fr] dsl v/;;u] rduhd] dsl v/;;u dk egRo rFkk Hkwfedk] ikW;fyV v/;;u rFkk isuyA

UNIT 5

Theory Formation in Social Sciences, Survey Analysis, Types, Merits, Demerits, Report writing, Purpose and contents of a Report. Lkekftd foKk dh lajpuk ds fl)kUr] losZ{k.k fo’ys"k.k] çdkj ] ykHk] gkfu] çfrosnu ys[kk] çfrosnu dk mn~ns’; rFkk çfrosnu dh lwphA EXPECTED OUTCOME:- After completion of this paper, the students will be able to assess and apply a range of research method on a practical project.

Reference Books: 1.Research Methodology : C.R Kothari (New Age International) 2. Research Methodology : H.R Ramanath ( Himalaya Publication House) 3. Research Methodology : Vohra ( Omega Publication) 4. Research Methodology : Kohali Laxminarayan (Y.K Publication 5. Research Methodology A Step By Step Guide For Beginners :Ranjeet Kumar (Pearson Education)

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CMCO402P Accounting Theory

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The course structure of this paper would equip the students to get in-depth knowledge of financial accounting along with its practical application thereby giving an Opportunity to gain easy access to this competitive business world.

Syllabus Theory:

UNIT 1 Principles of Accounting: as information system, as a language factors influencing accounting environment. Accounting and economic development. Concept of Accounting Theory. Role and classification of Accounting Theory. Approaches of Accounting Theory. lwpuk ç.kkyh ds :Ik esa ys[kkdau ds fl)kUr Hkk"kk] rRo ds :Ik esa ys[kkdau ijkfoj.k dj çHkko] ys[kkdau ,oa vkfFkZd fodkl ys[kkdau fopkj/kkjk dh vo/kkj.kk

UNIT 2

Accounting Concepts, Postulates, and Principles: G.A.A.P., Accounting Policies. Revenue Recognition, Study of AS-9, Concept of Expenses, Gain and losses. ys[kkdau ls vk’k;] çkFkhZ rFkk fl)kUr % xsi ys[kkdau uhfr;k¡] jktLo Lohdkj v/;;u dk AS-9 O;;ksa ls vk’k;] ykHk rFkk gkfu;k¡

UNIT 3

Revenue Measurement and its relevance: various concept of Income: Accounting concept, Economic concept and capital maintenance concept, Operating and Non-operating activities, Concept of comprehensive Income, Prior period items and extraordinary items. Acco jktLo dk fu/kkZj.k rFkk blls lacaf/kr vk; ls vk’k;] ys[kkdau ls vk’k;] vFkZ’kkL= vk’k; rFkk iw¡th j[kj[kko vk’k;] ifjpkyu rFkk vifjpkyu xfrfof/k;k¡] rqyukRed vk; ls vk’k;] vof/k rFkk iwoZ ensa rFkk vlk/kkj.k ensaA

UNIT 4 Conceptual study of Accounting for Changing prices, Segment Reporting, Social Accounting. ys[kkdau ifjorZu ewY; ds ¼lkekU;½ oSpkfjd v/;;u] [kaM çfrosnu] lkekftd ys[kkdau

UNIT 5 Interim Reporting, Conceptual Human Resource Accounting, Value Added Reporting. Environmental Accounting and reporting. vkarfjd çfrosnu] ekuo lalk/ku ys[kkdau fopkjd] ewY; of/kZr çfrosnu] i;kZoj.k ys[kkdau rFkk çfrosnu EXPECTED OUTCOME:- By learning this subject students can recall and polish their accounting methods and theory which will be helpful for them in various jobs.

Reference Books: 1. Accounting Theory and Practice : Michel Glautier, Brian Underdown, Deigan Morris (Pearson) 2. Accounting Theory and Practice : Michel W.E Glautier (Pearson)

3. Management Accounting Theory & practices :M.P Pandi Kumar(Excel Books)

4. Accounting Theory and Practice :M.W.E Glautier, Brian Underdown (Pearson)

5. Accounting Theory and Practice :Ahmed Riahi-Belkaoui (Cengage Learning)


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CMCO403P Corporate Accounting

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- To help the students to acquire the conceptual knowledge of the corporate accounting and to learn the techniques of preparing the financial statements.

Syllabus Theory

UNIT 1 Issue and Forfeiture of shares. Accounting for Redemption of Preference Share and Debenture, Buy back of Equity Share, Bonus Shares. fuxZeu rFkk va’kks dk gj.k] iwokZf/kdkj va’kksa dk foekspu dk ys[kkdau rFkk _.ki=] lerk va’kksa dk iquZ foØ;] cksu’k va’k

UNIT 2

Company Final Accounts AS-4, AS-5, Disposal of Profit. daiuh ds vafre [kkrs ekud AS-4, AS-5¼,-,l&5½,ykHk dk ç;ksx

UNIT 3 Mergers of Companies AS-14 daiuh lek’kks/ku eku ,-,l&14

UNIT 4 Internal Reconstruction of a Company, Liquidation of a company. daiuh dk ,d vkarfjr iquZfuekZ.k] daiuh dk rjyhdj.k

UNIT 5 Valuation of Goodwill and Shares. [;kfr dk ewY;kdau rFkk va’k EXPECTED OUTCOME:- This paper can provide conceptual clarity about the techniques to prepare financial statements of companies along with accounting treatment of various situations viz. floating of shares, amalgamation and liquidation of companies. Reference Books:

1. Company Accounts, Universal Publication,Agra – Mangal Ramesh 2. Company Accounts, Sultan Chand and Sons, New Delhi – Gupta R.L.Radhaswamy M. 3. Corporate Accounting Vikas Publishing House, New Delhi – Maheshwari S.N. 4. Corporate Accounting in Hindi and English (both) College Book House, Jaipur – Modi, Oswal and

S.K.Khatik 5. Corporate Accounting, Devi Ahilya Prakashan, Indore – Mehta, Brahmbhatt

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CMCO404P Company Law & Secretarial

Practices 4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The objective of the course is to impart basic knowledge of the provisions of the Companies Act, 2013 and the Depositories Act, 1996. Case studies involving issues in corporate laws are required to be discussed.

Syllabus Theory:

UNIT I Introduction – Definition of Company – Characteristics – Advantages – Lifting of the corporate veil – kinds of Company – The Company Secretaries Act, 1980 (overview). çLrkouk & daiuh dh ifjHkk"kk] fo’ks"krk,sa] ykHk&&&&&&&&daiuh ds çdkj] daiuh lfpo vf/kfu;e 1980 ¼lkjka’k½

UNIT II Secretary : Meaning, definitions, functions, duties, responsibilities, powers, appointment, procedure; qualifications and disqualifications; position and removal of secretary. lfpo] vk’k;] ifjHkk"kk] dk;Z] dÙkZO;] nkf;Ro] 'kfDr;k¡ fu;qfDr] çfØ;k];ksX;rk rFkk v;ksX;rk,sa] in rFkk lfpo dk infoeqDr

UNIT III Promotion of Company and Secretary: Duties of Secretary regarding formation of M/A and A/A and their alterations. Duties of secretary regarding issue of share certificate, share warrant and share stock, calls–in-arrear, forfeiture and re-issue of shares, transfer and transmission of shares. daiuh çorZd rFkk lfpo] ik"kZn lhekfu;e ds lfpo ds dÙkZO; rFkk muds Qsjcny % va’k çek.k i= ds laca/k esa lfpo ds dÙkZO;] va’k çekf.kr rFkk va’k LdU/k] vfxze cdk;k] gj.k] LFkkukUrj.k rFkk va’kksa dk çs"k.k

UNIT IV

Company Meeting & Secretary: Duties of Secretary regarding meetings, requisites of a valid meeting, secretarial duties regarding meetings of shareholders, meetings of Board of directors. daiuh lHkk o lfpo] lHkk ds laca/k esa lfpo ds dÙkZO;] vko’;d ,d oS/k lHkk] va’k/kkfj;ksa ds laca/k esa diuh lfpo ds dÙkZO;] lHkk dk funs’kd-

UNIT V Company Secretary and motion and Resolution, voting and proxy. daiuh lfpo rFkk çLrko rFkk iquZ % fujkdj.k] ernku rFkk çfriq:"k EXPECTED OUTCOME:- Students would acquire knowledge about the legal framework and the ways and means to deal with the legal aspect of different situations of corporate sector. Reference Books: 1) Company Law & Secretarial Practice - R.C.Agrawal Dr.N.Kothari (Sahitya Bhawan Publication

Code 7354) 2) Company Law & Secretarial Practice -Shukla Sm Mahajan P(Sahitya Bhawan Publication)

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CMCO402T Direct Tax 4(3-1) 50 20 30 - - 100 3 hr -

Objective:- To provide basic knowledge and equip students with the application of principles and provisions of Income Tax Act 1961.

Syllabus Theory:

UNIT - I Basic concepts and Definitions, Residential status and tax incidence. Exempted Income, Deemed Income, Clubbing of Income, Deductions under Section-80. lkekU; vk’k; rFkk ifjHkk"kk] fuoklh; fLFkfr rFkk dj Hkkj] djeqDr vk;] ekuh x;h vk;

UNIT - II

Computation of Tax Liabilities of Individual . Taxation on Agriculture Income. O;fDrxr dj nkf;Ro dh x.kuk] d`f"k vk; dh x.kuk

UNIT - III

Assessment of Tax and Return of Income Tax, Types of Assessment. dj dh x.kuk o vk; dj dh okilh] fu/kkZj.k ds çdkj

UNIT - IV

Advance payment of tax, Tad Deduction at Source, Penalties and Prosecution, Refund of excess payment. dj dk vfxze Hkqxrku] L=ksr ij dj dh dVkSrh] vFkZnaM ,oa ltk,sa] vfrfjDr Hkqxrku dh okilh

UNIT - V

Income Tax Authorities, Appeal and Revisions, Settlement of cases. vk;dj çkf/kdkjh] vihy ,oa iqujh{k.k] çdj.k dk lek/kku EXPECTED OUTCOME:- This paper would provide the understanding of various provisions of Income Tax Act as well as equip the students to make practical applications of the provisions for taxation purpose. Reference Books:

1. Income Tax - Gupta 8s Ahuja 2. Income Tax - V.K. Singhania 3. Income Tax - R.K. Jain 4. Income Tax - S.C. Jain


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CMCO403T Indirect Tax 4(3-1) 50 20 30 - - 100 3 hr -

Objective:- To provide basic knowledge and equip students with application of principles and provisions of Service Tax, VAT, Central Excise, and Customs Laws.

Syllabus Theory:

UNIT - I Concepts of Indirect Taxes, Basic conditions of Excise liability, Concept of goods, Excisable goods, Manufacture, Manufacturer. Principles of Classification. vçR;{k dj ls vk’k;] lhek’kqYd nkf;Ro dh lkekU; fLFkfr] eky ls vk’k;] lhek’kqYd lfgr eky fuekZ.k] fuekZ.k ds çdkj

UNIT - II Valuation of Excisable goods, Definition of assessable value, Inclusion and exclusion from assessable value, Concept of CENVAT (CENtral Value Added Tax). dj eqDr eky dh x.kuk] djeqDr ewY;] dj ;ksX; ewY; esa 'kkfey rFkk xSj 'kkfey lsuosV ls vk’k; ¼dsUnzh; ewY;of/kZr dj½

UNIT - III Administrative set-up of central excise, registration of factory, declaration of goods manufactured, Storage, Accounting and clearance of goods from factory. dsUnzh; dj dk ç’kklfud <k¡pk] dkj[kkuk jftLVªs’ku iath;u] ?kksf"kr fufeZr eky] laxzg.k] ys[kkdau rFkk dkj[kkus ls fudyk eky

UNIT - IV Nature of customs duty, Types of customs duties, valuation for customs, duty, inclusion and exclusion, valuation under customs act, Procedures for import and export under Custom Duty. lhek'kqYd dh çd`fr] lhek’kqYd ds çdkj rFkk lhek’kqYd ds vanj fu;kZr

UNIT - V Export incentives, Duty drawback, Powers of customs officers, penalties, confiscation of goods. fu;kZr çksRlkgu] 'kqYd ds deh] lhek 'kqYd dh vf/kdkjksa dh 'kfDr;k¡] tqekZuk] tCrh ekyA EXPECTED OUTCOME:- After completion of this paper, the students will have an insight to the taxation on production and distribution of goods and provision of services along taxation mechanism of international trade. Reference Books:

1. Indirect Tax - V.S. Datey 2. Indirect Tax - Sakhlecha


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Subject Code

Subject Name




Term work

CMCO404T Business Tax 4(3-1) 50 20 30 - - 100 3 hr -

Objective:- This paper would provide the understanding of various provisions of Income Tax Act as well as equip the students to make practical applications of the provisions For taxation purpose

Syllabus Theory:

UNIT - I Computation of Income from Business and Profession, Assessment of Hindu Undivided Family (H.U.F.) including tax liabilities. O;kikj ,oa is’ks ls vk;] fgUnq vfoHkkftr ifjokj dk dj fu/kkZj.k] dj nkf;Ro 'kkfey

UNIT – II

Assessment of firm and Association of Person. Computation of Tax Liabilities. QeZ ,oa O;fDr;k¡ ds lewg dk fu/kkZj.k] dj nkf;Ro dh x.kuk

UNIT - III

Assessment of Companies, including tax computation daiuh dk dj fu/kkZj.k] dj x.kuk 'kkfey

UNIT - IV

Assessment of Co-operative society, Charitable and other Trust including tax calculation Lkgdkjh lfefr;ksa dh dj x.kuk] nkukFkhZ rFkk vU; 'kkfey VªLV dh x.kuk

UNIT - V

Double Taxation Relief, Assessment of Non-Residents nksgjk dj jkgr] vfuoklh dk dj fu/kkZj.k EXPECTED OUTCOME:- By learning this student will get the knowledge about implementation of tax and they will also learn how to calculate Income tax in various forms of business. Reference Books:

1. Income Tax - Gupta & Ahuja 2. Income Tax - V.K. Singhania 3. Income Tax - R.K. Jain 4. Income Tax - S.C. Jain


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Subject Code

Subject Name




Term work

CMCO402M Business Promotion &

Project Planning

4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The objective of this course is to make student aware about the concepts and principle of business promotion and project planning.

Syllabus Theory:

UNIT - I Entrepreneurship Development: Definition, characteristics, functions and kinds of entrepreneurs,

Entrepreneur and his role in business promotion, Entrepreneurship development and theories, Role of

promoters in promoting a public and private company.

UNIT - II Starting a new venture : Characteristics of project, categories of project, steps in project formulation,

project report.

UNIT - III Identification of Investment Opportunities: Project ideas, screening of ideas; monitoring the

environment, environment scanning and opportunity analysis; Market & Demand analysis, Technical

analysis, Financial analysis.

UNIT - IV Cost of project and capital structure : cost of project – Major components. Financing concept,

planning the capital structure of a new company – norms and requirements.

UNIT - V Network Techniques for project implementation and control : CPM and PERT techniques, features, importance and their difference, time estimation, critical path, event slacks and activity floats; scheduling to match availability of manpower and funds Measures of variability and probability of completion by a specified date; project implementation practices in India. EXPECTED OUTCOME:- At the end of the course student will know how to work in business organization and business trade.

Reference Books: 1) Prasanna Chandra - Project planning and Management 2) Aswathappa - Business Promotion, Management 3) Basant Desai - Project Management, Himalaya Publication.

4) R.K. Chopra and - Principles of business Management & Anshuja Tiwari Entrepreneurship, Sun India Publication, New Delhi.


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Subject Code

Subject Name




Term work

CMCO403M International Marketing

Management 4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The objective of this course is to provide knowledge of concepts, principles, tools and techniques of International marketing

Syllabus Theory:

UNIT - I Introduction to International Marketing : Nature and significance; complexities in international

marketing; Transition from domestic to transnational marketing; international market orientation – EPRG

frame work; international market entry strategies.

UNIT - II International Marketing Environment : Internal environments, external environment, geographical,

demographical, economic socio-cultural, political and legal environment.

UNIT - III Foreign Market Selection : Global market segmentation; selection of foreign markets; International

positioning.

UNIT - IV Product Decisions : Product planning for global markets; standard isation Vs product adaptation, new

product development; Management of international brands packaging and Labelling.

Pricing decisions: Environmental influence on pricing decisions, International pricing policies and

strategies.

UNIT - V International Marketing Planning, Organising and Control : Issues in international marketing

planning, international marketing information system; Organising and controlling, International

Marketing Operations - Impact of globalization. International Market : Ethical and social issues

international marketing of services; information technology and international marketing.

EXPECTED OUTCOME:- After the completion of this paper, the students will able to identify International marketing components and fit them in the value chain along with the various marketing strategies.

Reference Books: 1. P. Saravanavel - International Marketing 2. Varshney and Bhattacharya - International Marketing 3. Jain S.C. - Enternational Marketing 4. International Marketing - Prof. Shakoor Khan, Rahat Management Rehman, 5. Keegan Warren J. - Global Marketing Management 6. Syend Hollensen - GlobalMarketing


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Subject Code

Subject Name




Term work

CMCO405M International Marketing

Management 4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The objective of the course is to acquaint students with the techniques and principles to manage human resource of an organization.

Syllabus Theory:

UNIT - I Introduction to International Marketing : Nature and significance; complexities in international

marketing; Transition from domestic to transnational marketing; international market orientation – EPRG

frame work; international market entry strategies.

UNIT - II International Marketing Environment : Internal environments, external environment, geographical,

demographical, economic socio-cultural, political and legal environment.

UNIT - III Foreign Market Selection : Global market segmentation; selection of foreign markets; International

positioning.

UNIT - IV Product Decisions : Product planning for global markets; standard isation Vs product adaptation, new

product development; Management of international brands packaging and Labelling.

Pricing decisions: Environmental influence on pricing decisions, International pricing policies and

strategies.

UNIT - V International Marketing Planning, Organising and Control : Issues in international marketing

planning, international marketing information system; Organising and controlling, International

Marketing Operations - Impact of globalization. International Market : Ethical and social issues

international marketing of services; information technology and international marketing.

EXPECTED OUTCOME:- After the completion of this paper, the students will able to identify International marketing components and fit them in the value chain along with the various marketing strategies.

Reference Books: 1. P. Saravanavel - International Marketing 2. Varshney and Bhattacharya - International Marketing 3. Jain S.C. - Enternational Marketing 4. International Marketing - Prof. Shakoor Khan, Rahat Management Rehman, 5. Keegan Warren J. - Global Marketing Management 6. Syend Hollensen - GlobalMarketing


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Subject Code

Subject Name




Term work

CMCO404M Human Resourse

Management 4(3-1) 50 20 30 - - 100 3 hr -

Objective:- The objective of the course is to acquaint students with the techniques and principles to manage human resource of an organization.

Syllabus Theory:

UNIT - I Human Resource Management : Nature, Philosophy, Objective, Significance Scope, Role and

responsibility of HRM, Evaluation of management of Human resource- Global and Indian perspective,

future trends and challenges of H.R.M. difference between HRM and HRD.

UNIT - II Human Resource Planning : Definition, Need, Process, Methods of recruitment and selection process.

UNIT - III Performance Appraisal : Definition, ethics and concepts of performance appraisal, Career/Planning :

Definition, objectives, Elements, Benefits, Importance, Human Reengineering, Promotion and Transfer.

UNIT - IV Productivity: Meaning and definition, Elements, measurements, factors affecting productivity, ways of

improving productivity.

Counselling and Empowerment : Definition, Role, forms of Indian perspective in counselling,

Emergence and Empowerment.

UNIT - V Human Relations : Definition, objectives, importance, suggestion to improve Human relation, total

quality and Human resource management. Employee welfare.

EXPECTED OUTCOME:- This paper can enhance the capability of the students to manage the most important assets of organization i.e. human beings which is much needed to ensure growth of that organization

Reference Books: 1. C.B. Mamoria - Personnel Management. 2. Prof. Diwedi - Human Resource Management. 3. Deconyo and Robbins - Human Resource Management. 4. V.S.P. Rao - HumanResourceManagement Chair Person Dean (Board of studies) (Academic Council) (Registrar)

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Subject Code

Subject Name




Term work

CMCO405 Project Report/ Dissertation

4(3-1) 140 30 30 - - 200 - -

Pattern: The desertation comprises of three aspects to be fulfilled by the student i.e Project Work submission, Training Experience in any Institute/Organisation/Firm/Company and Viva Voce. The student need to prepare a Project work report in the area he/she has choosen the streem for completing the Post graduation (for e.g Plain/Taxation/Management). The Project work should not be less than 60 pages with the proper format as per the UGC/ University guidelines which is to be submitted by the student in the department prior a month before the Main Examinations scheduled.The student should Atleast have a 45 days Internship and proper certification in the selected area (Title) Provided by his/her Guide for acomplishiment of Project and Post Graduation.

Subject Streems Plain

1) SAFAS 2) SDASD 3) ASDA

Taxation

1) ASDASD 2) ASDASD 3) ASDASD

Management

1) ADSASD 2) ASDASD 3) ASDASD

Reference Books:

1.Research Methodology : C.R Kothari (New Age International) 2. Research Methodology : H.R Ramanath ( Himalaya Publication House) 3. Research Methodology : Vohra ( Omega Publication) 4. Research Methodology : Kohali Laxminarayan (Y.K Publication 5. Research Methodology a Step By Step Guide for Beginners : Ranjeet Kumar (Pearson Education)


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M.Com Bilangual-Syllabus CBCS July 2015 Batch Final · Business Promotion and Project Planning 100 50 17 20 ... - Students will be able to handle computer based software in areas