Syllabus and Question Paper Pattern of Courses of M.Com. Programme at M.Com…lalalibrary.weebly.com/uploads/1/2/4/0/12405653/mcom… · · 2017-01-04Syllabus and Question Paper

AC 7/6/2013

Item no. 4.25

University of Mumbai

Syllabus and Question Paper Pattern of

Courses of M.Com. Programmeat

M.Com. Semester III and IV

Under Credit, Grading and Semester System

With Effect from Academic Year 2013-2014

_________________________________________________________________________j

Syllabus and Question Paper Pattern of


M.Com. Semester III

Special Group-I: Advanced Accounting

• Course-III: Advanced Financial Management Paper-I

• Course-IV: Advanced Auditing Paper-I

• Course-V: Direct and Indirect Taxes Paper-IDirect Tax

2

Syllabus and Question Paper Pattern of Courses of M.Com.Programme at M.Com. Semester III with Effect from the Academic

Year 2013-2014

Course-III: Advanced Financial ManagementPaper-I

Modules at a Glance

Sr.No.

Modules

1 Scope and O bjectives o f Financial M anagem ent

2 Tim e V alue o f M oney

3 Financial A nalysis - A pplication o f Ratio A nalysis in Financial D ecision M aking

4 Financial D ecision

3

Sr. No. Modules / Units

1 Scope and Objectives of Financial ManagementIntroductionMeaningImportanceScopeObjectivesProfit v/s value maximization

2 Time Value of MoneyThe concept, Present value, Annuity,Techniques of discounting, and Techniques of compounding

3 Financial Analysis - Application of Ratio Analysis in Financial Decision MakingManagement AnalysisProfitability Ratios: Gross Profit Ratio, Operating Profit Ratio, Return on Capital Employed.Efficiency Ratios: Sales to Capital Employed, Sales to Fixed Assets, Profit to Fixed Assets, Stock Turnover Ratio, Debtors Turnover Ratio, Creditors Turnover Ratio Liquidity Ratios: Current Ratio, Quick Ratio. Stability Ratio: Capital Gearing Ratio, Interest Coverage Ratio.Investors AnalysisEarnings Per Share, P/E Ratio, Dividend Yield

Note: Problems should be on analysis and decision making with / without calculation o f ratios

4 Financial DecisionCost of CapitalIntroductionDefinition of Cost of Capital, Measurement of Cost of Capital, WACC Marginal Cost of CapitalCapital Structure DecisionsMeaningChoice of Capital Structure. Importance Optimal capital Structure EBIT-EPS AnalysisCost of Capital, Capital structure and Market Price of Share Capital Structure Theories Dividend Policy - Payout RatioBusiness Risk and Financial RiskIntroductionDebt v/s Equity Financing Types of LeverageInvestment objective / criteria for individuals / Non-business purpose

4

Question Paper Pattern

Maximum Marks: 60

Questions to be Set: 04

Duration: 2 Hrs.

All Questions are Compulsory Carrying 15 Marks each.

QQ

1

1 Full Length Practical Question ORFull Length Practical Question

15 Marks

15 Marks

Q-2

Q-2

Full Length Practical Question ORFull Length Practical Question

15 Marks

15 Marks

Q-3

Q-3


15 Marks

15 Marks

Q-4

Q-4

Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) ORTheory questions*(*Short notes / short questions)

15 Marks

15 Marks

Note: Full length question of 15 marks may be divided into two sub questions of 08 and 07 marks.

5

Allocation of the Syllabus and Question Paper Pattern of Courses ofM.Com. Programme at M.Com. Semester III with Effect from the

Academic Year 2013-2014

Course-IV: Advanced Auditing Paper-I

Modules at a Glance

r. o.

SN

Modules

1 A udit o f Ledgers

2 Special Considerations in A udits

6


1 Audit of LedgersGeneral ConsiderationsScrutiny of Ledgers of Assets, Personal, Revenue Accounts

2 Special Considerations in AuditsGovernment AuditMiscellaneous AuditsAudit of a sole traderAudit of a firmAudit of a small companyAudit of educational institutionsAudit of HospitalAudit of ClubAudit of HotelsTax AuditAudit of Insurance Company Audit of Banks

7


Maximum Marks: 60


Duration: 2 Hrs.


QQ

1

1 Full Length Question ORFull Length Question

15 Marks

15 Marks

Q-2 Full Length Question OR

15 Marks

Q-2 Full Length Question 15 Marks


15 Marks


Q-4 Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) OR

15 Marks

Q-4 Theory questions*(*Short notes / short questions)

15 Marks


8

Course-V: Direct and Indirect Taxes Paper-IDirect Tax

Modules at a Glance

Allocation of the Syllabus and Question Paper Pattern of Courses ofM.Com. Programme at M.Com. Semester III with Effect from the


r. o.

SN

Modules

1 Definitions: S:2

2 B asis o f Charge (S:3 to 9)

3 Exclusions from Total Incom e (S:10)

4 H eads o f Incom e

5 D eduction u/s 80

6 C om putation o f Incom e and Tax o f individual, firm and com pany (Excluding M AT)

7 A dvance Tax Paym ents Sec 208

8 Provision for filing o f return o f incom e (Including Form s o f Return)

Sec 139 (1), 139 (5)

9


1 Definitions: S:2Person, Assessee, Income

2 Basis of Charge (S:3 to 9)Previous Y ear , Assessment Y ear, Residential Status, Scope of Total Income, Deemed Income

3 Exclusions from Total Income (S:10)Exemptions related to Specific Heads of Income to be covered with relevant provisions such as Salary, Income from Other Sources.Agricultural IncomesSums received From HUF by memberShare of Profits from FirmIncome from Minor ChildDividend

4 Heads of Income(Including relevant items from S:2 and S:10)Salary (S:15 to 17)Income from House Property (S:22to 27)Profits and Gains From Business, Profession and Vocation : (S:28 to 32, 35, 36, 37, 40, 40A and 43B )Capital Gains - (S:45 to S:50 C)Income from Other Sources - S:56 to 59)

5 Deduction u/s 8080 C, 80CCF, 80D, 80DD, 80DDB, 80E, 80U

6 Computation of Income and Tax of individual, firm and company (Excluding MAT)

7 Advance Tax Payments Sec 2088 Provision for filing of return of income (Including Forms of Return)

Sec 139 (1), 139 (5)

Notes:1. The Syllabus is restricted to study of particular sections, specifically mentioned rules and

notifications only.

2. All modules / units include Computational problems / Case Study.

3. The Law In force on 1st April immediately preceding the commencement of Academic year will be applicable for ensuing Examinations.

10


Maximum Marks: 60


Duration: 2 Hrs.


Q-1

Q-1


15 Marks

15 Marks

Q-2

Q-2


15 Marks

15 Marks

Q-3

Q-3


15 Marks

15 Marks

Q-4

Q-4


15 Marks

15 Marks


11

Allocation of the Syllabus and Question Paper Pattern of


M.Com. Semester IV

Special Group-I: Advanced Accounting

• Course-III: Advanced Financial Management Paper-II

• Course-IV: Advanced Auditing Paper-II

• Course-V: Direct and Indirect Taxes Paper-IIIndirect Tax

Allocation of the Syllabus and Question Paper Pattern of Courses ofM.Com. Programme at M.Com. Semester IV with Effect from the


Course-III: Advanced Financial ManagementPaper-II

Modules at a Glance

r. o.

SN

Modules

1 Types o f Financing

2 Investm ent D ecisions

3 M anagem ent o f W orking Capital

13


1 Types of FinancingIntroductionNeeds of Finance and Sources: Long Term, Medium Term, Short TermLong Term Sources of FinanceOwners Capital / Equity CapitalPreference share capitalRetained EarningDebentures or BondsLoans from Financial Institutions / BanksShort Term Sources of FinanceTrade CreditAccrued Expenses and Deferred Income Advances From Customers Commercial PapersBank Advances: Loans, O/D, Clean O/Ds, Cash Credit, Advances against goods,Bills Purchased, Discounted, Advances against documents of title of goods,Advances against supply of bills, Term LoansInter Corporate DepositsCertificate of DepositsPublic Deposits

2 Investment DecisionsIntroductionPurpose of Capital BudgetingCapital Budgeting ProcessTypes of Capital Investment DecisionsProject Cash Flows and Net profit ApprovalBasic Principle of Measuring Project Cash FlowsIncrement principle, Long Term Funds Principle, Exclusion of Financial CostPrinciple, Post Tax PrincipleProbability technique for measurement of cash flowCapital Budgeting Techniques (Only Time adjusted / discounted cash flows)Net present value, PI, IRR, Discounted pay back Capital Rationing

(Note: Problems on computation o f cash flow, ranking o f projects on various techniques, selection and analysis with / without capital rationing. Comparison o f IRR with Required rate o f return i.e. cut o ff rate, IRR and mutually exclusive projects with unequal lives, multiple IRR)

3 Management of Working CapitalMeanings, Concepts and policies of working capitalMeaning and ConceptManagement of working capitalIssues in working capitalEstimating working capital needs (only Theory)Operating or working capital cycle (only Theory)Cash Management

14

Management of Inventory Management of Receivables

_________Financing of Working Capital__________________Question Paper Pattern

Maximum Marks: 60


Duration: 2 Hrs.


Q-1

Q-1


15 Marks

15 Marks

Q-2

Q-2


15 Marks

15 Marks

Q-3

Q-3


15 Marks

15 Marks

Q-4

Q-4


15 Marks

15 Marks


15



Course-IV: Advanced Auditing Paper-II

Modules at a Glance

r. o.

SN

Modules

1 The Com pany A udit

2 N ew Standards on A uditing (SAs)

16

Sr. No. Modules / Units1 The Company Audit

General consideration in a company auditSpecial requirements of company auditAudit report: Basic Elements of the Auditor's Report, Format of Audit Report(Including -Companies (Auditor's Report) Order, 2003)

2 New Standards on Auditing (SAs)SA 200 (Revised) Overall Objectives of the Independent Auditor and the

Conduct of an Audit in Accordance with Standards onAuditing

SA 200 A Objective and scope of audit of Financial StatementSA 210 (Revised) Agreeing the Terms of Audit EngagementsSA 220 (Revised) Quality Control for an Audit of Financial StatementsSA 230 (Revised) Audit DocumentationSA 240 (Revised) The Auditor's Responsibilities Relating to Fraud in an Audit

of Financial StatementsSA 300 Planning and Audit of Financial AuditSA 500 Audit EvidenceSA 501 Audit Evidence - Specific Considerations for Selected ItemsSA 505 (Revised) External ConfirmationsSA 510 (Revised) Initial Audit Engagements - Opening BalancesSA 520 Analytical ProceduresSA 610 (Revised) Using the Work of Internal Auditors

17


Maximum Marks: 60


Duration: 2 Hrs.


Q-1

Q-1

Full Length Question ORFull Length Question

15 Marks

15 Marks


15 Marks



15 Marks


Q-4 Objective Questions*(*Multiple choice / True or False / Match the columns / fill in the blanks) OR

15 Marks

Q-4 Theory questions*(*Short notes / short questions)

15 Marks


18



Course-V: Direct and Indirect Taxes Paper-IIIndirect Taxes

Modules at a Glance

Sr.No.

Modules

1 Service Tax

2 M aharashtra V alue A dded T ax (M VAT)

19


1 Service Tax1.1 Basic Terms

Terms-_Service, Activity, Consideration, Person, Declared ServicesApplicability of Service TaxRegistration under Service Tax law (Sec 69)Registration ProcedureGeneral Exemptions from Service Tax in certain cases, Threshold ExemptionService Tax Returns and Penalty for late filingPayment of service tax and rate of service taxPenal consequences for delay and default in service tax paymentsBooks and records maintained by the assesseeTime limit for issue of an invoiceNegative List (Sec 66 D Specifies services which are not taxable)

1.2 Services Specifically ExcludedTransfer of title in goods or immovable propertyTransfer delivery or supply of any goods which is deemed saleTransactions on money or actionable claimsProvision of service by employee to employerServices provided by MP, MLA, etcDuties preferred by persons who hold posts in pursuance of provision of constitution e.g. Central Vigilance CommitteeDuties performed as a chairperson or member or director in body established by central, state Govt or local authority

1.3 Point of TaxationDetermination of point of taxationPoint of Taxation for export of services from 1.4.2012Special provision for individual, partnership, LLP’s

1.4 Valuation of Taxable ServicesValue for the purpose of taxable services Rules for valuation The essential ingredients of the rules Value of similar servicesValuation on the basis of equivalent monetary value of consideration where valueof similar services can not be ascertainedInclusion/Exclusion of certain expenditure or cashTaxable services provided from outside IndiaValue of services involved in execution of works contractsValue of services involved In supply of food and any other article of human consumption in a restaurant or as outdoor catering

1.5 Place of Provision of ServicesIntroductionBasic FrameworkRule 3- Location of the ReceiverRule 5- Location of Immovable PropertyRule 7- Part performance of a service at different locations

2 Maharashtra Value Added Tax (MVAT)

20

2.1 IntroductionDefinitions, Sec 3, 4, 5, 6, 7, 8 (Only theory)

2.2 Registration procedure and rules: Section 162.3 Audit Section 22 & 612.4 Penalty and Interest2.5 Set-Off- Refund-Composition scheme

Notes:1. The Syllabus is restricted to study of particular sections, specifically mentioned rules and

notifications only.

2. All modules / units include Computational problems / Case Study.

3. The Law In force on 1st April immediately preceding the commencement of Academic year will be applicable for ensuing Examinations.

21


Maximum Marks: 60


Duration: 2 Hrs.


Q-1

Q-1


15 Marks

15 Marks

Q-2

Q-2


15 Marks

15 Marks

Q-3

Q-3


15 Marks

15 Marks

Q-4

Q-4


15 Marks

15 Marks

Note: Full length question of 15 marks may be divided into two sub questions of08 and 07 marks.

22

9


M.COM. PART II (CBSGS)

Revised Syllabus of Business Management Group- Paper III

Organisational Behaviour

(W.e.f. Academic Year 2014-15)

Semester III

Learning Outcomes: Individual and group behaviours impact an organisation and vice versa. It is therefore important for learners to understand this aspect of management. The first four modules will help the learners

1) To get insights into the evolution of organisational behaviour2) To become familiar with organisational structure, design and culture3) To understand the tools and techniques used for communication in an organisation4) To understand the impact and importance of leadership and group dynamics in

organisations and family businesses

Module I: Introduction to Organizational Behaviour

a) Definition of organizational behaviourb) Goals of organisational behaviourc) Historical Development of organisational behaviourd) Human Relations Movemente) Emerging challenges in organisational behaviour (with special focus on globalisation, ethics,

corporate social responsibility and technology)

Module II: THE ORGANIZATION: Organisational Design and Culture

a) Organizational design: Need, Significance and Types of organizational designb) Organizational Structures - traditional and contemporary structuresc) Organisational design and employee behaviourd) Organisational culture: Meaning and dimensionse) Impact of culture on image and performance of the organization.f) Creativity and Innovation- methods of enhancing creativity and developing innovative processes

)

10

Module III: Organizational Communication -Tool and Techniques

a) Johari windowb) Transactional analysisc) Lateral thinkingd) Brain storminge) Delphi techniquef) Power of grapevine and other informal communication techniques

Module IV: GROUPS in ORGANIZATIONS: Groups and Leadership

a) Group Dynamics - Groups versus teamsb) Nature and types of groups and teams :Creating effective teamsc) Leadership as a concept and its essence.d) Hersey and Blanchard's situational leadership

e) Transactional versus Transformational leaders

f) Women as leaders

g) Leadership in entrepreneurial and family business organization

Question Paper Pattern for Semester III for the Academic year 2014-15

Duration: 2 Hours Total Marks: 60

Q. No. Module Number of questions and choice Marks

1 1 Any two out of three 15

2 II Any two out of three 15

3 III Any two out of three 15

4 IV Any two out of three 15

Recommended Reference Books:

1. Robbins, P. Stephen. (1998), Organizational Behavior: Concepts, Controversies, Applications, 8th Ed. Prentice-Hall of India Pvt. Ltd.: New Delhi.

2. Luthans, F., (2005), Organizational Behaviour, (10th Ed), Tata McGraw-Hill Pvt. Ltd.: New Delhi.3. Greenberg J, W. & Devis, K. (2002), Organizational Behaviour: Human Behaviour at Work

(llthEd), Tata McGraw-Hill Pvt. Ltd.: New Delhi.4. Hellriedel, D. & Slocum, J.W.(2004), Organizational Behaviour (10th Ed), South

Western/Thomson5. Sekaran U.(2004), Organisational Behaviour: Text & Cases, (2nd Edition). Tata McGraw-Hill Pvt.

11

Ltd.: New Delhi.6. Nelson, D.L., & Quick, J.C., (2003), Understanding Organizational Behaviour (2nd Ed), South

Western/ Thomson Learning.7. Moorhead, Gregory and Griffin, W. Ricky (1999), Organizational Behavior: Managing People And

Organizations, 5th Ed. A.I.T.B.S. Publishers & Distributors (Regd.): New Delhi.8. Shani, A.B. (Rami), & Lau, J.B., (2005), Behaviour in Organizations: An Experiential Approach. (8th

Ed), Tata McGraw Hill Pvt. Ltd.: New Delhi9. Shuchi Sharma (2013). Organisational Behaviour. Tata McGraw Hill Pvt. Ltd.: New Delhi10. Steven L. McShane, Mary Ann Von Glinow & Radha R. Sharma. (2012). Organisational Behaviour.

(5th Edition). Tata McGraw Hill Pvt. Ltd.: New Delhi11. P.G. Aquinas (2013) Organisational Behaviour: Concepts, Realities, Application and Challenges.

(2nd Edition). Excel Books: New Delhi12. Rajendra P. Maheshwari & J.P. Mahajan Business Organisation Management (2nd Revised

Edition). (2012). International Book House Pvt. Ltd.: New Delhi13. Meera Shankar (2013). Organisational Behaviour. International Book House Pvt. Ltd.: New Delhi


M.COM PART II (CBSGS)

Revised Syllabus of Business Management Group- Paper III

Organisational Behaviour


Semester IV

Learning outcomes: Study of the modules will help learners:

1) To understand the factors that impact individual behaviour in an organisation2) To become familiar with attitudes and motivation3) To gain insights into power and politics in an organisation4) To appreciate the need for change and managing change and stress in an organisation

Module I: Individual and Organisations

a) Factors affecting individual behaviour - personal, environmental and organizationalb) Nature and Determinants of Personalityc) Personality Traits - Big Five, Locus of Control, Self Esteem, Type A/ Type B Personality, Risk

Taking, Machiavellianism, Self Monitoringd) Personality and OBe) Matching jobs with personalitiesf) Abilities and skills

Module II: Work, Attitudes and Motivaion.

a) Meaning of attitudes and how they are formedb) Power and purpose of motivation

12

c) Theories of motivation - Locke's goal setting theory, Vroom's expectancy theory. Porter and Lawler's model, Adam's equity theory, McClelland's theory of needs.

d) Managing rewards - Job status based rewards, Competency based rewards, performance based rewards

e) Empowerment and Self Managed Teamsf) Quality of work life

Module III: Groups in Organisations

a) Power-Dynamics, sources and tacticsb) Politics - Essence. Types of political activitiesc) Ethics of power and politicsd) Managing political behavioure) Conflicts-Nature and functional and dysfunctional conflictf) Conflict resolution and negotiation process

Module IV: Organisational Change and Stress Management

a) Meaning of change and factors leading to changeb) Planned change and resistance to changec) Sources of stressd) Stress Management - Individual & Organizational Strategiese) Managing conflict during change initiatives. »*f) Impact of stress on performance.

Question Paper Pattern for Semester IV for the Academic year 2014-15







Recommended Reference Books :

1. Robbins, P. Stephen. (1998), Organizational Behavior: Concepts, Controversies, Applications, 8th Ed. Prentice-Hall of India Pvt. Ltd.: New Delhi.

2. Luthans, F., (2005), Organizational Behaviour, (10th Ed), Tata McGraw-Hill Pvt. Ltd.: New Delhi.3. Greenberg J, W. & Devis, K. (2002), Organizational Behaviour: Human Behaviour at Work

(llthEd), Tata McGraw-Hill Pvt. Ltd.: New Delhi.

13

4. Hellriedel, D. & Slocum, J.W.(2004), Organizational Behaviour (10th Ed), South Western/Thomson

5. Sekaran U.(2004), Organisational Behaviour: Text & Cases, (2nd Edition). Tata McGraw-Hill Pvt. Ltd.: New Delhi.

6. Nelson, D.L., & Quick, J.C., (2003), Understanding Organizational Behaviour (2nd Ed), South Western/Thomson Learning.

7. Moorhead, Gregory and Griffin, W. Ricky (1999), Organizational Behavior: Managing People And Organizations, 5th Ed. A.I.T.B.S. Publishers & Distributors (Regd.): New Delhi.

8. Shani, A.B. (Rami), & Lau, J.B., (2005), Behaviour in Organizations: An Experiential Approach. (8th Ed), Tata McGraw Hill Pvt. Ltd.: New Delhi

9. Shuchi Sharma (2013). Organisational Behaviour. Tata McGraw Hill Pvt. Ltd.: New Delhi10. Steven L. McShane, Mary Ann Von Glinow & Radha R. Sharma. (2012). Organisational Behaviour.

(5th Edition). Tata McGraw Hill Pvt. Ltd.: New Delhi11. P.G. Aquinas (2013) Organisational Behaviour: Concepts, Realities, Application and Challenges.

(2nd Edition). Excel Books: New Delhi12. Rajendra P. Maheshwari & J.P. Mahajan Business Organisation Management (2nd Revised

Edition). (2012). International Book House Pvt. Ltd.: New Delhi13. Meera Shankar (2013). Organisational Behaviour. International Book House Pvt. Ltd.: New Delhi

14

15


M.COM PART-II (CBSGS)

Revised Syllabus of Business Management Group- Paper IV

International Marketing


Semester III

Learning Outcomes:

1) Understanding the nature, scope and challenges of international marketing2) Understanding the recent trends in international marketing3) Gaining insights into international marketing environment4) Familiarity with the role of international institutions and regulatory bodies

Module I: Introduction to International Marketing

a)Meaning, Scope, differences from domestic marketingb) Benefits and motivating factorsc)Challenges and Constraintsd) International trade theoriese) Overview o f India’s foreign trade

Module II: Overview of International Marketing

a)Current and emerging trends in international marketingb)Role of MNCs in international trade,major international marketing decisionsc) Modes of entry in international marketsd)Methods of payment in international tradee)Role of trade blocs in international trade, settlement o f international disputes.

Module III: International Marketing Environment

a) Importance of social and cultural environmentb) Analysis of legal and economic environmentc) Understanding political and financial environmentd) Impact of global environment on international trade.

16

a) Role of International Monetary Fund (IMF), International Bank For Reconstruction and Development (IBRD)

b) International Development Association (IDA)- functionsc) International Finance Corporation (IFC) and Multilateral Investment Guarantee

Agency (MIGA)d) Role of World Trade Organisation (WTO) in regulating international tradee) Latest developments in WTO.

Module IV: Role of International Institutions and Regulatory Bodies

Question Paper Pattern for Semester III for the Academic year 2014-15



1 I Any two out of three 15


3 III Any two out of three

$ ■

15

4 IV Any two out o f three 15


1) International Marketing: Text & Casesby Cherunilam, Francis (Edition 11th Rev.) (2010.) Himalaya Publishing House: Mumbai

2) International Marketing by Cateora Philip R., Graham John L. & Salwan Prashant. (13th Edition). (2011) Tata McGraw Hill Education Private Limited: New Delhi

3) International Marketingby VasudevaP.K.(4thEdition) (2010). Excel Books Publication: New Delhi

4) International Marketing by Paliwoda Stanley J. & Thomas Michael J. (3 rd Edition) (2002). Viva Books Private Ltd.: Mumbai

th5) Global Marketing Management by Keegan Warren J.& Bhargava Naval K. (7 Edition)(2011). Dorling Kindersley (India) Pvt. Ltd.: New Delhi

6) International Marketing Strategy: Analysis, Development & Implementation by Doole Isobel & Lowe Robin (2nd Edition). (1999). Business Press (A Division O f Thomson Learning In.): London

7) International Marketing Analysis & Strategy by OnkvisitSak& Shaw John J. (3rdEdition) (2007). Prentice Hall o f India Private Limited: New Delhi.

8) International Marketing by Panda R. N. (2013). Advance Learner Press: New Delhi

17

9) International M arketing by Philip Cateora, Mary Gilly and John Graham, (15t Edition) (2014) Tata M cGraw Hill Education Private Limited: New Delhi

10) International M arketing - Text and Cases by Justin Paul and Ramneek Kapoor (2n Edition) (2012) Tata M cGraw Hill Education Private Limited: New Delhi

11) International M arketing by P.K.Vasudeva (4th Edition- Revised) (2013) Excel Books Publication: N ew Delhi



Revised Syllabus of Business Management Group- Paper IV

International Marketing


Semester IV

Learning Outcomes:

1) Understanding of the product and pricing strategies adopted by firms for« •

international marketing2) Understanding the challenges of logistics, supply chain and promotion in

international marketing3) Gaining insights into the procedural aspects of international marketing

environment

Module-I- International Product Planning and Pricing Strategies

a)Product planning in international markets, product extensionb) Process o f new product development for international marketsc)Importance o f packaging and labeling in international marketsd)Intemational Product Life Cyclee)Pricing strategies for international markets, factors influencing pricing decisions.

Module-II- International Distribution, Logistics and Supply Chain Management

a)Direct and Indirect marketing channels o f distribution in foreign marketsb) International logistics and global supply chain managementc) Global manufacturing strategiesd) Global sourcing, Inventory management.

18

a) Importance of sales promotion, Advertising, Direct marketing in international markets,

b) Objectives and process o f personal sellingc) e-marketing, Importance o f e-commerce in international traded) Importance of brand building in international markets.

Module-IV- Procedural and Policy Framework

a) Foreign Trade Policy (FTP)b) Export Documentation, Export-Import Procedurec) Export Incentivesd) Steps in excise and customs clearance, Shipping procedure, Bank formalitiese) Export risk insurance.


Module-Ill- International Product Promotion and Brand Building



1 I Any t\y© out o f three 15

2 II Any two out o f three 15

3 III Any two out o f three 15

4 IV Any two out o f three 15


1) International Marketing: Text & Cases by Cherunilam, Francis (Editionllth Rev.) (2010.) Himalaya Publishing House: Mumbai

2) International Marketing by CateoraPhilip R., Graham John L. &Salwan Prashant. (13th Edition). (2011) Tata McGraw Hill Education Private Limited: New Delhi

3) International Marketingby Vasudeva P.K.(4thEdition) (2010). Excel Books Publication: New Delhi

4) International Marketing by Paliwoda Stanley J. & Thomas Michael J. (3rd Edition) (2002). Viva Books Private Ltd.: Mumbai

5) Global Marketing Management by Keegan Warren J.& Bhargava Naval K. (7th Edition) (2011). Dorling Kindersley (India) Pvt. Ltd.: New Delhi

19

6) International Marketing Strategy: Analysis, Development & Implementation by Doole Isobel & Lowe Robin (2nd Edition). (1999). Business Press (A Division Of Thomson Learning In.): London

7) International Marketing Analysis & Strategy by OnkvisitSak& Shaw John J. (3rd Edition) (2007). Prentice Hall of India Private Limited: New Delhi.

8) International Marketing by Panda R. N. (2013). Advance Learner Press: New Delhi9) International Marketing by Philip Cateora, Mary Gilly and John Graham, (15th

Edition) (2014) Tata McGraw Hill Education Private Limited: New Delhi10) International Marketing - Text and Cases by Justin Paul and Ramneek Kapoor (2nd

Edition) (2012) Tata McGraw Hill Education Private Limited: New Delhi11) International Marketing by P.K.Vasudeva (4th Edition- Revised) (2013) Excel Books

Publication: New Delhi

20

UNIVERSITY OF MUMBAI

NAAC ACCREDITED

SYLLABUS FOR M.COM Part II (Semester - III

&IV)

Business Management Group- Paper V

Entrepreneurship Management

Credit Based Semester and Grading System

w.e.f. the Academic year 2014 - 2015



Revised Syllabus of Business Management Group- Paper V


(w.e.f. Academic Year 2014-15)

Semester III

Learning Outcomes:

• Understanding the evolution of entrepreneurship• Understanding the impact of environmental factors on entrepreneurship• Gaining insights into the process of setting up an entrepreneurial venture• Familiarity with different entrepreneurial models and principles and strategies adopted by

successful entrepreneurs

Module-1. Paradigm of Entrepreneurship

a) Introduction, importance and significance of Entrepreneurship Management

b) Definition and points of distinction between Entrepreneur, Intrapreneur, Entrepreneurshipand Manager. Entrepreneurs-Types and Functions.

c) Stages in the Evolution of Entrepreneurship, Theories of Cantillon, Kirzner, Schumpeter,Knight, (Classical/ Neoclassical) Biological and Sociological Theories of Entrepreneurship

d) Attributes and characteristics of a successful entrepreneur. Entrepreneurial culture and Entrepreneurship promotion in India.

Module -II. Impact of Environmental Factors on Entrepreneurship

a)Ownership- Types, Importance and factors influencing the selection of ownership type.b) Entrepreneurship and business environment (Micro and Macro factors) Importance of

Environmental Scanning-SW OT Analysis.c) Role of Entrepreneurs in 'Balanced Regional Development'.d) SMEs and Entrepreneurship Development.

Module -III. Setting up an Entrepreneurial Venture

a) Defining business idea, sources and methods of generating business ideas.b) Meaning of project and project report/ feasibility study and selection of a project.c) Preparing a Business plan - Steps in product choice, deciding on locational aspects,

Marketing plan, financial plan.d) Understanding Business Life Cycle and Product Life Cycle- organisational plan and

projections.

22

Module-IV. Emerging Entrepreneurial Models and Successful Entrepreneurs

a) Zig-Zag principles of entrepreneurship (reasons of failure and ways to success)b) Emerging Entrepreneurial opportunities - Franchising, BPO, KPO.c) Role of e-commerce in facilitating Entrepreneurship development.d) Successful Indian Entrepreneurs highlighting entrepreneurial strategies used by them. •

Question Paper Pattern for Semester 111 for the Academic year 2014-15

Duration of the examination: 2 Hours Total Marks: 60





4 IV Any two out of three 1 '

15

Recommended Reference books:

1 Chaudhury, Suman K. (Editor) and Nayak, Sudhansu K. (Editor):

Micro-Finance and Rural Women Entrepreneurship in India. (1st ed.)

New Delhi. SSDN Publishers and Distributors., 2012.

2 Das, S. C.: Entrepreneurship :Msmes Micro-Small and Medium Enterprises.

[(Issues and Opportunities)] (lsted.) Delhi. Wisdom Publications, 2010.

3 Desai, Vasant: Entrepreneurship and Management of Small and Medium Enterprises.

Mumbai. Himalaya Publishing House, 2011.

4 Desai, Vasant: Small - Scale Industries and Entrepreneurship. Mumbai.

Himalaya Publishing House, 2006.

23

5 Drucker, Peter: Innovation and Entrepreneurship. [Practice and Principles]

(lsted.) Books USA. Broadway, 1985.

6 Dutta ,Bholanath: Entrepreneurship Management: Text andCases. New Delhi.

Excel Books, 2012.

7 Gopal R. and ManjrekarPradip: Entrepreneurship and Innovation Management.

[An Industry Perspective] (1st ed.) New Delhi. Excel Books, 2010.

8 Gordon, E. and Katarajan , K.: Entrepreneurship Development. (4 threv.ed.)

New Delhi. Himalaya Publishing House, 2012.

9 Hisrich, Robert, Peters, Michael and Shepherd, Dean: Entrepreneurship.*

(6th ed.) New Delhi. Tata McGraw-Hill Publishing Company Limited, 2007.

10 Janakiram, B.: Management Entrepreneurship, (lsted.) New Delhi.

Excel Books, 2010.

11 Karthikeyan, M.: Entrepreneurship in Cooperatives, (lsted.) New Delhi.

Discovery Publishing House, 2012.

12 Kaushik, Dinanath: Essentials of Entrepreneurship, (lsted.) New Delhi.

Cyber Tech Publications, 2013.

13 Kumar S. Anil.: Small Business and Entrepreneurship. New Delhi.

I.K. International Publishing House, 2008.

24

14 Lall, MadhurimaandSahai, Shikha: Entrepreneurship. (2nd ed.) New Delhi.

Excel Books, 2008.

15 Latha ,K.Lawanya: Small Scale Entrepreneurship. New Delhi.

Serials Publications, 2010.

16 Loss; Monica and Bascunan , F.L.: Entrepreneurship Development.

(lsted.) New Delhi. Global Vision Publishing House, 2011.

17 Mathur, Abha: Business Entrepreneurship and Management. New Delhi.

Taxman Publications (P) Ltd,

18 Morse, Eric and Mitchell, Ronald k.: Cases in Entrepreneurship.

[Venture Creation Process] (1st ed.) New Delhi.« ■

Sage Publication? India Pvt Ltd, 2007.

19 Munoz, J.M.: International Social Entrepreneurship

20 Nagayya, D. and Behum , S.S.: Women Entrepreneurship and Small Enterprises in India.

New Delhi. New Century Publications, 2012.

21 Rathiha, R.: Women Entrepreneurship in the Changing Scenario.

(lsted.) New Delhi. Discovery Publishing House Pvt. Ltd., 2011.

22 Roy, Rajeev: Entrepreneurship (With CD # C01213).

(2nd ed.) New Delhi. Oxford University Press, 2011.

23 Sarwate, Dilip M: Entrepreneurship Development and Project Management:

25

Text and Cases. Mumbai. Everest Publishing House, 2004.

24 Sathe, Vijay: Corporate Entrepreneurship (Top Managers and New Business Creation).

Cambridge. Cambridge University Press, 2003.

25 Seth, Amita: Entrepreneurship and E-Business Development for Women.

(lsted.) New Delhi. ALP Books, 2009.

26 Sharma , K. C. and Sharma, J.N. : Entrepreneurship Development.

New Delhi. Regal Publications, 2012.

27 Soundarapandian, M: Environment for Entrepreneurship.

New Delhi. Dominant Publishers and Distributors, 2008

$ ■28 Westhead, Paul: Entrepreneurship A Very Short Introduction.

United Kingdom. Oxford University Press, 2013.


M.COM PART-11 (CBSGS)

Revised Syllabus of Business Management Group- Paper V


(w.e.f. Academic Year 2014-15)

Semester IV

Learning Outcomes:

• Gaining insights into funding of and financial management in Entrepreneurial ventures• Familiarity with Entrepreneurship Development Programmes in India• Understanding the problems faced by Entrepreneurs and measures to overcome them• Familiarity with the recent trends in Entrepreneurship in India

26

Module -I. Financial Management in Entrepreneurial Ventures

a) Understanding Finance-Factors affecting capital structure,b) Fixed and working capital - Meaning, Factors and Sources.c) Micro Finance - Concept and importance.d) SHG - Concept and importance

Module -II. Entrepreneurship Promotion in India

a) Entrepreneurship Development Programme (EDP) - Objectives and Methods.b) Various Organizations providing Entrepreneurship development programmes.c) Role of Mergers, Acquisitions and Joint Ventures, in entrepreneurial initiativesd) Role of Government in Entrepreneurial development in India. Various incentives and

subsidies provided for encouraging Entrepreneurs.

Module-Ill. Hindrances in Entrepreneurial initiatives

a) Challenges for entrepreneurs in Manufacturing, Marketing, Finance and Human Resource Management

b) Sales and Marketing research oriented problems- other External problems- Time management.

c) Women Entrepreneurs in India- Problems and measures.d) Rural Entrepreneurship- challenges and opportunities.

Module -IV. Recent trends in Entrepreneurship

a) Future of Entrepreneurship in Indiab) Recent trends in Entrepreneurship in India - Financing strategies, Advertising. Acquiring

latest technology, Use of social media andlnformation management.c) Role of Entrepreneur Development Cell in encouraging young minds- structure of an

Entrepreneur Development Cell- Need for strengthening entrepreneurial initiatives of youth in India as an alternate to employment oriented options.

d) Intellectual Property - Patents, Trademarks, Copyrights, Trade secrets etc. (Procedure for obtaining exclusive rights and protecting the same)

27


Duration of the examination: 2 Hours Total Marks: 60

Q. No. Module Number of questions and

choice

Marks





Recommended Reference books:* ■

1 Chaudhury, Suman K. (Editor) and Nayak, Sudhansu K. (Editor):

Micro-Finance and Rural Women Entrepreneurship in India.

(lsted .) New Delhi. SSDN Publishers and Distributors., 2012.

2 Das, S. C.: Entrepreneurship :Msmes Micro-Small and Medium Enterprises.

[(Issuesand Opportunities)] (lsted.) Delhi. Wisdom Publications, 2010.

3 Desai, Vasant: Entrepreneurship and Management of Small and Medium

Enterprises.Mumbai. Himalaya Publishing House, 2011.

4 Desai, Vasant: Small - Scale Industries and Entrepreneurship.

Mumbai. Himalaya Publishing House, 2006.

5 Drucker, Peter: Innovation and Entrepreneurship.

[Practice and Principles] (lsted.) USA. Broadway Books, 1985.

28

6 Dutta ,Bholanath: Entrepreneurship Management : Text and Cases.

New Delhi. Excel Books, 2012.

7 Gopal R. and ManjrekarPradip: Entrepreneurship and Innovation Management.

[An Industry Perspective] (lsted.) New Delhi. Excel Books, 2010.

8 Gordon, E. and Katarajan , K.: Entrepreneurship Development.

(4threv.ed.) New Delhi. Himalaya Publishing House, 2012.

9 Gordon, E. and Natarajan, K.: Entrepreneurship Development.

(2) Mumbai. Himalaya Publishing House, 2007.125

10 Hisrich, Robert, Peters, Michael and Shepherd, Dean: Entrepreneurship.

(6th ed.) New Delhi. Tata McGraw-Hill Publishing Company Limited, 2007.« '

11 Jan, Muzamil and Sharma, Neeru: Entrepreneurship and Woman Empowerment.

New Delhi. Sarup Books Publishers Pvt.Ltd, 2008.

12 Janakiram, B.: Management Entrepreneurship.

(lsted .) New Delhi. Excel Books, 2010.

13 Jauhari, Vinnie and Brown, CharlaGriffy: Women, Technology and

Entrepreneurship. (1st ed.) New Delhi. Reference Press, 2009.

14 Karthikeyan, M.: Entrepreneurship in Cooperatives.

(lsted.) New Delhi. Discovery Publishing House, 2012.

15 Kaushik, Dinanath: Essentials of Entrepreneurship.

29

(lsted.) New Delhi. Cyber Tech Publications, 2013.

16 Kumar S. Anil.: Small Business and Entrepreneurship.

New Delhi. I.K. International Publishing House, 2008.

17 LallMadhurima and Sahai Shikha: Entrepreneurship.

(2nd ed.) New Delhi. Excel Books, 2008.

18 Lall, Ma'dhurima and Sahai, Shikha: Entrepreneurship.

New Delhi. Excel Books, 2006.

19 Lall, MadhurimaandSahai, Shikha: Entrepreneurship.

(2nd ed.) New Delhi. Excel Books, 2008.« -

20 Latha ,K.Lawanya: Small Scale Entrepreneurship.

New Delhi. Serials Publications, 2010.

21 Loss, Monica and Bascunan , F.L.: Entrepreneurship Development,

(lsted.) New Delhi. Global Vision Publishing House, 2011.

22 Mathur, Abha: Business Entrepreneurship and Management.

New Delhi. Taxman Publications (P) Ltd,

23 Morse, Eric and Mitchell, Ronald k.: Cases in Entrepreneurship.

[Venture Creation Process] (lsted.) New Delhi.

Sage Publications India Pvt Ltd, 2007.

30

24 Munoz, J.M.: International Social Entrepreneurship.

1

25 Nagayya, D. and Behum , S.S.: Women Entrepreneurship and Small

Enterprises in India.

New Delhi. New Century Publications, 2012.

26 Rathiha, R.: Women Entrepreneurship in the Changing Scenario.

(lsted.) New Delhi. Discovery Publishing House Pvt. Ltd., 2011.

27 Roy, Rajeev: Entrepreneurship (With Book # 085587). New Delhi.« ‘

Oxford University Press, 2011

28 Roy, Rajeev: Entrepreneurship (With CD # C01213).

(2nd ed.) New Delhi. Oxford University Press, 2011.

29 Sarwate, Dilip M: Entrepreneurship Development and Project

Management: Text and Cases.

Mumbai. Everest Publishing House, 2004.

30 Sathe, Vijay: Corporate Entrepreneurship (Top Managers and New Business

Creation).

Cambridge. Cambridge University Press, 2003.

31 Seth, Amita: Entrepreneurship and E-Business Development for Women,

(lsted.) New Delhi. ALP Books, 2009.

31

(5th ed.) Mumbai. Dr. P.N. Singh Centre for HRD, 2008.

32 Sharma , K. C. and Sharma, J.N. (Foreword by ): Entrepreneurship

Development.

New Delhi. Regal Publications, 2012.

33 Singh, P.N and Saboo, J.C: Entrepreneurship Management.

(5th ed.) Mumbai. Dr. P.N. Singh Centre for HRD, 2008.

34 Soundarapandian, M: Environment for Entrepreneurship.

New Delhi. Dominant Publishers and Distributors, 2008.

35 Westhead, Paul: Entrepreneurship*A Very Short Introduction.

United Kingdom. Oxford UniversityPress, 2013.

Singh, P.N andSaboo, J.C: Entrepreneurship Management.

32

AC 29/4/13 Item no. 4.101


NAAC ACCREDITED

SYLLABUS FOR M.COM (Sem - III & IV)

RESEARCH METHODOLOGY - I & II (Compulsory Course)

C red it B ase d S em este r an d G rad in g System

w .e .f. th e A cad em ic y e a r 2013 - 2014

1

Credit Based Semester and Grading System w.e.f the Academic year 2013-14

M.com (Sem - III)

RESEARCH METHODOLOGY IN COMMERCE

Course Objectives

1. To understand Research and Research Process2. To acquaint students with identifying problems for research and develop research

strategies3. To familiarize students with the techniques of data collection, analysis of data and

interpretation

Module I- Introduction to Research (15 Lectures)

Nature of Scientific Inquiry, Scientific Methods, Induction & Deduction, Hypothesis and Theory

and their Interpretation, Nature and Scope of Social Research, Need for Multi-Disciplinary and

Inter-Disciplinary Research

Module II - Defining Research problems and Research Design (10 Lectures)

Planning of Research, Selection of a Problem for Research, Sample Size

Research Design, Important Aspects of Research Design

Module III- Methods and Techniques of Data Collection (15 Lectures)

Methods of Data Collection, Sources of Data Collection- Use of Secondary Data and Methods of

Collecting Primary Data, Observation and Interviews, Questionnaires and Schedules

2

Question Paper pattern

III - Semester End ExaminationMarks: 60 Duration: 2 hours

Note: 1.A11 Questions are Compulsory with internal choice 2. Figures to the right indicate marks

Q. 1 Answer Any One from the Following Questions (Out o f Two) M odule - 1 (20 marks)

Q.2 Answer Any One from the Following Questions (Out o f Two) M odule - II (20 marks)

Q.3 Answer Any One from the Following Questions (Out o f Two) M odule - III (20marks)

3

RESEARCH METHODOLOGY IN COMMERCE

SEMESTER- IV

Module I- Processing of Data (10 Lectures)

Processing and Analysis o f Data - Processing Operations, Types o f Analysis, Presentation and

Interpretation o f Data like Editing, Classification and Tabulation- Interpretation

Module II- Research Report (10 Lectures)

Preparation o f a Report - Types o f Report like Research Report, Format and Principles of

W riting Reports, Documentation, Footnotes and Bibliography

Module III- Statistical Analysis and Interpretation of Data (20 Lectures)

Quantitative Tools , M easures o f Central Tendency, Dispersion Measures o f Correlation, Simple

and M ultiple Correlation Testing o f hypothesis, Tests based on t, p, z and chi square, Time series

Analysis, Trend Measurement, Moving Averages

4

Question Paper pattern

IV - Semester End Examination

Marks: 60 Duration: 2 hours

Note: 1. All Questions are Compulsory with internal choice2. Figures to the right indicate marks

Q. 1 Answer Any One from the Following Questions (Out o f Two) M odule - 1 (20 marks)

Q.2 Answer Any One from the Following Questions (Out o f Two) M odule - II (20 marks)

Q.3 Answer Any One from the Following Questions (Out o f Two) Module - III (20marks)

References (Sem III &IV)

1. Research Methodology - Text and Cases with SPSS Applications, by Dr S.L. Gupta and

Hitesh Gupta, International Book House Pvt Ltd

2. Foundations o f Social Research and Econometrics Techniques by S.C. Srivastava,

Himalaya publishing House

3. Statistical Analysis with Business and Economics Applications, Hold Rinehart &

Wrintston, 2nd Edition, New York

4. Business Research Methods, Clover, Vernon T and Balsely, Howard L, Colombus O.

Grid, Inc

5. Business Research Methods, Emary C.Willima, Richard D. Irwin In. Homewood

6. Research Methods in Economics and Business by R. Gerber and P. J. Verdoom, The

Macmillan Company, New York

7. Research and M ethodology in Accounting and Financial Management, J.K Courtis

8. Statistics for M anagement and Economics, by M enden Hall and Veracity, Reinmuth J.E

9. Methodology o f Research in social science, by O.R. Krishnaswami, Himalaya Publishing

House

5

Documents

Syllabus and Question Paper Pattern of Courses of M.Com. Programme at M.Com…lalalibrary.weebly.com/uploads/1/2/4/0/12405653/mcom… · · 2017-01-04Syllabus and Question Paper