Page 1 of 19

M.Com.
REGULATIONS
Programme
The programme of study for M.Com. would normally be for a period of Two Year. It shall
comprise of the under mentioned courses according to the syllabi prescribed from time to time.
Eligibility
All those who hae !ualified for the ".Com.# or ".A. $Co%operation& or ".Com $Co%
operation& ' or ".A. $Corporate (ecretaryship& or ".".A. or ".".M.# or ".Com. $Computer
Application& ".Com. $Mar)eting Management& ".Com. $Accounting * +inance& or M.".A. ,egree
-.amination of this /niersity or any other /niersity recogni0ed for this purpose as e!uialent
e.amination or accepted by the syndicate are eligible to see) admission.
Medium of Intru!tion " #ot$ in Engli$ and Tamil Medium
Coure
The course of study for M.Com shall comprise the following sub1ects according to the
syllabus prescribed from time to time.
The students admitted to M.Com. ,egree Course are to study +I2- compulsory sub1ects in
the first year of the course and +I2- electie sub1ects in the second year of the course. Two groups
of electie sub1ects# .0.# 3roup A sub1ects and 3roup " sub1ects are offered.
$+or Tamil Medium (tudents 3roup " alone is offered&.
%irt &ear Sub'e!t
Course 4 I
Course 4 II
Course 4 III
Course 4 I2
Course % 2
Management Concept
+inancial Management
Modern Mar)eting
Management Accounting
5uman 6esource Management
Se!ond &ear Sub'e!t
Grou( A Sub'e!t )A!!ounting * Ta+ation,
Course 4 2I
Course 4 2II
Course 4 2III
Course 4 I7
Course 4 7
Company 8aw
Pro1ect +inance
,irect Ta.es
Adanced Corporate Accounting
Adanced Cost Accounting
Grou( - # Sub'e!t )#an.ing * Mar.eting,
Page 9 of 19
Course 4 2I
Course 4 2II
Course 4 2III
Course 4 I7
Course 4 7
Management of +inancial (erices
Adanced "an)ing
International Trade * +oreign -.change
"an) Management
"usiness 8aw
S!$eme of E+amination
The scheme of e.aminations will be as follows
%irt &ear
SL.No. Sub'e!t /uration Ma+imum
Mar.
Paing
Minimum
Mar.
Course 4 I
Course 4 II
Course 4 III
Course 4 I2
Course % 2
Management Concept
+inancial Management
Modern Mar)eting
Management Accounting
5uman 6esource Management
: 5rs.
: 5rs.
: 5rs.
: 5rs.
: 5rs.
1;;
1;;
1;;
1;;
1;;
<;
<;
<;
<;
<;
Se!ond &ear
Grou( 0 A
SL.No. Sub'e!t /uration Ma+imum
Mar.
Paing
Minimum
Mar.
Course 4 2I
Course 4 2II
Course 4 2III
Course 4 I7
Course 4 7
Company 8aw
Pro1ect +inance
,irect Ta.es
Adanced Corporate Accounting
Adanced Cost Accounting
: 5rs.
: 5rs.
: 5rs.
: 5rs.
: 5rs.
1;;
1;;
1;;
1;;
1;;
<;
<;
<;
<;
<;
Grou( 0 #
SL.No. Sub'e!t /uration Ma+imum Paing
Page : of 19
Mar. Minimum
Mar.
Course 4 2I
Course 4 2II
Course 4 2III
Course 4 I7
Course 4 7
Management of +inancial
(erices
Adanced "an)ing
International Trade * +oreign
-.change
"an) Management
"usiness 8aw
: 5rs.
: 5rs.
: 5rs.
: 5rs.
: 5rs.
1;;
1;;
1;;
1;;
1;;
<;
<;
<;
<;
<;
A candidate would be declared to hae !ualified for the degree M.Com.# if he'she has passed
all the courses =+irst year and (econd year> securing the prescribed minimum mar)s.
Claifi!ation of Su!!eful !andidate
i. %irt Cla" Those who obtain ?; percent and aboe mar)s in the aggregate shall be placed
in the first class.
ii. Se!ond Cla" Those who obtain more than <; percent of mar)s but less than ?; percent in
the aggregate shall be placed in the second class.
Paper%wise appearance is permitted and there is no restriction on the number of chances of
appearance in each course. "ut the candidate should register for the whole e.amination
=i.e.# for all courses> in the first appearance.

Page @ of 19
I M.COM.
PAPER - I - MANAGEMENT CONCEPT
Ob'e!ti1e" To impart the concepts relating to management so as to manage the business
enterprises.
Unit - I
Aature of Management 4 5istory of Management Thought 4 Principles and Theory of
Management 4 Approaches to Management 4 (ocial 6esponsibilities of Management. Management
,eelopment 4 Management as a profession 4 Management "y Bb1ecties $M"B& Management "y
-.ception $M"-& 4 Manager 4 +unctions and Authority 4 ,eelopment and Control of Managers.
Unit - II
Planning 4 Policies and Procedures 4 Bb1ecties and 3oals for Planning 4 Planning at
,ifferent 8eels 4 Types of Planning. ,ecision Ma)ing 4 +orecasting.
Unit - III
Brgani0ing 4 (tructure# Principles and Theories of Brganisation 4 (pan of (uperision 4
Centralisation and ,ecentralisation 4 ,elegation of Authority 4 8ine and (taff +unctions 4
+unctional Brgani0ation 4 Committee Brganisation 4 -ffectie Committee Practices.
Unit - I2
,irection 4 Communication 4 Motiation 4 Morale and 8eadership. Control 4 (pecial
Control Techni!ues 4 "udgetary Control 4 Profit Planning 4 Production Planning and Control 4
(ales Control 4 Criteria of (uccess 4 +acets of Acheiements.
Unit - 2 -
Personnel Management 4 Aims# Position# 6esponsibilities and Actiities of Personnel
,epartment 4 Personnel Policies 4 (election Methods 4 Training (ystems 4 Merit 6ating 4 "asis of
Promotion 4 6ole of Incenties 4 -mployee relations 4 8abour Participation in Management.
Measures for 6eiewing -fficiency 4 Management Audit 4 (ymptoms of Poor
Management.
Te+t boo. for referen!e"
1. "reach# -.+.8. 4 Principles and Practices of Management
9. Coont0 and BD,onnel 4 Principles of Management
:. Peter +. ,ruc)er 4 Management# Tas)s# 6esponsibilities and Practices.
@. 6amasamy T. EPrinciples of ManagementF# 5imalaya Publication 5ouse# Mumbai.
<. (herle)ar * (herle)ar# EPrinciples of ManagementF# 5imalaya Publications# Mumbai.
Page < of 19
I M.COM.
PAPER - II - %INANCIAL MANAGEMENT
Ob'e!ti1e"
To create awareness among the students about financial management of the business
organisation.
Unit I " %inan!ial Management G Meaning# nature and scope of financeH Bb1ecties of +inancial
Management 4 +inance +unctions 4 Traditional approach# Modern approach 4 Inestment
,ecisions. 6ole of +inance Manager H Interface of the finance function with other areasH Time
2alue of Money 4 Compounding Techni!ue and ,iscounting Techni!ueH 6is) and 6eturn
6elationship# ma1or ris)%return decisions =Theory only>.

Unit II " %inan!ing /e!iion" Cost of CapitalG Meaning and significance of cost of capitalH
Calculation of cost of debt# preference shares# e!uity capital and retained earningsH Berall
cost of capital =Problem and Theory>
Le1erage" The concept# measurement# importance and implications of Bperating# +inancial
and Combined leerages. =Problem and Theory>
Unit III" In1etment /e!iion" Capital "udgeting 4 Aature of Inestment ,ecisions# Importance#
Cinds of inestment decisions %accept%re1ect # Mutually -.clusie# Capital 6ationing decisionH
Ca(ital #udgeting Pro!e3 /etermination of rele1ant !a$ flo4.
Capital budgeting -aluation Techni!uesG ,iscounted Cash flow criteria4 Aet present 2alue#
Internal 6ate of 6eturn and Profitability Inde. and Aon%discounted cash flows 4 Paybac) period#
Accounting 6ate of 6eturn. =Problem and Theory>
Unit I2" Ca(ital Stru!tureG MeaningH +eatures of appropriate capital structureH +actors
determining capital structureH Capital (tructure Theories 4 Aet Income Approach# Aet Bperating
Income Approach# Traditional Approach#MM Approach . =Theory>
/i1idend Poli!y and /e!iion" Meaning# Aature and +orms of ,iidendH +actors
influencing diidend policyH ,iidend TheoriesG ,iidend 6eleance 4 IalterDs model# 3ordonDs
Model 4 ,iidend Irreleance 4 MMDs 5ypothesis. =Theory>
Page ? of 19
Unit 2" 5or.ing Ca(ital Management" Concept# Aeed and types of wor)ing capitalH
,eterminants of wor)ing capitalH -stimation of Ior)ing Capital needsH Approaches to +inancing of
current assets % Tandon Committee# Chore committee and Aaya) Committee 6ecommendations.
=Problem and Theory>
Management of Ca$ 4 Moties of holding cashH ob1ecties of cash managementH +actors
determining cash needs. Management of 6eceiables % Bb1ecties# cost associated with receiable
and benefits of receiable management. Inentory Management % Bb1ecties# cost of holding
inentory and benefits of inentory management. =Theory only>
Note"
1. Theory J; K and Problem 9; K.
9. At least one !uestion should be from each unit.
Te+t boo. for referen!e"
1. M.Y. Chan and P.C.Lain# +inancial Management# Te.t and Problem# Tata Mc3raw%5ill
Publishing Company 8td. Aew ,elhiH
9. I.M.Pandey# +inancial Management # 2i)as Publishing 5ouse Pt. 8td. Aew ,elhi
:. Prasanna Chandra# +inancial Management# Theory and Practice# Tata Mc3raw%5ill
Publishing Company 8td. Aew ,elhiH
@. 6ai M. Cishore# +inancial Management# Ta.mann Allied serices =P.> 8td.# Aew ,elhi
<. 2an 5orne# L.C.# +inancial Management and Policy# Prentice%5all of India# Aew ,elhi.
Page M of 19
I M.COM.
PAP-6 4 III 4 MO/ERN MAR6ETING
Ob'e!ti1e"
To teach the basic concepts of mar)eting s)ills and e!uip them to face the challenges in
mar)eting.
Unit - I 0 Introdu!tion
Mar)eting 4 ,efinition 4 Importance 4 Concepts in Mar)eting % Mar)eting -nironment#
Mar)eting (trategies 4 Cinds of Mar)eting (trategies 4 Mar)et (egmentation 4 "ases for
(egmenting Consumer and Industrial Mar)ets 4 Consumer "ehaiour 4 +actors influencing
consumer behaiour 4 Mar)eting Mi. Concept.
Unit - II 0 Produ!t Planning and /e1elo(ment
Product % Meaning 4 Classification of 3oods 4 Product Planning and ,eelopment 4
Product 8ife Cycle4 Innoation 4 Product Bbsolescence 4 -limination 4 Product 6elated (trategies
4 "randing# Pac)aging# 8abeling# Iarranting# Trade Mar) 4 Copy 6ight % Patents.
Unit - III 0 Pri!ing and Promotion
Meaning and Bb1ecties of Pricing % Pricing Policies and (trategies % Pricing methods 4
Promotion 4Purpose of Promotion 4 Promotion (trategy 4 (ales Promotion % Adertising 4 /ses of
Adertising 4 Cinds of Adertising "udget 4 (ales Management 4 (alesmanship Nualities 4
-ffectie (elling 4 (ales Process.
Unit - I2 0 /itribution
,istribution 4 (election of Channel of distribution 4 Iholesalers and retailers 4 their
function and importance 4 Transport 4 its role and importance in distribution networ) 4 Iare
housing decisions 4 management of physical distribution 4 Mar)eting 6esearch and Information 4
Bb1ecties and Process of Mar)eting research.
Unit - 2 0 Conumerim
Consumerism 4 problems in consumer protection 4 3oernment and Mar)eting 4 I(I# "(I
and A3MA6C# Public distribution of essential commodities 4 The Indian Mar)eting -nironment
4 -thics in Mar)eting.
Te+t boo. for referen!e"
7. Philip Cotler 4 Mar)eting 4 Prentice 5all.
8. 2.(. 6amaswamy and Aama)umari# Mar)eting Management 4 Mac Millan.
9. Pillai * "hagaathi# Mar)eting Management# (. Chand. Aew ,elhi.
:. 6a1an Aair# Mar)eting Management# (ultan Chand* (ons# Aew ,elhi.
;. (herle)er# Mar)eting Management# 5imalaya Publishing 5ouse# Mumbai.
Page J of 19
I M.COM.
PAPER - I2 - MANAGEMENT ACCOUNTING
Ob'e!ti1e"
To create and understand about the arious tools and its application for the day%to%day
administration of the business.
Unit - I - Introdu!tion
Management Accounting 4 Meaning 4 Characteristics 4 (cope 4 +unctions 4 ,istinction
between financial accounting and management accounting 4 Tools and Techni!ues of management
accounting. +inancial (tatementsG Meaning 4 ob1ectie 4 uses 4 limitations 4Techni!ues of
financial statement analysis % 6atio analysis 4 Meaning 4 Adantages and 8imitations 4
Classification of ratios.
Unit - II - %und %lo4 and Ca$ %lo4 Statement
+unds flow statementG Meaning 4 concept of fund % flow of funds 4 Importance 4
8imitations 4 Preparation of funds flow statement % Cash flow (tatement 4 Meaning 4 Importance
4 8imitation 4 Methods of Preparation of Cash +low (tatement.
Unit - III- #udgetary Control
Meaning 4 ,efinition 4 -stimates 4 forecast 4 budget 4 difference between forecast and
essentials of successful bugeting control % Classification of budget 4 Preparation of arious
budgets.
Unit - I2 - Marginal Coting
Meaning 4 ,efinition 4 +eatures 4 Adantages 4 8imitations 4 Absorption costing 4 Cost
2olume analysis 4 Profit analysis 4 "rea) een Charts 4 ,ifferential Costing.
Unit - 2 - Standard Coting and 2arian!e Analyi
(tandard CostingG Introduction 4 Applicability 4 Adantages 4 8imitations 4 2ariance
Analysis $material 4 labour % oerhead % sales&
Te+t boo. for referen!e"
1. Maheshwar (.A.# EManagement AccountingF# (ultan Chand * (ons# Aew ,elhi.
9. Pillai 6.(.A * "agaathi# EManagement AccountingF# (ultan Chand * (ons# Aew ,elhi.
:. (harma A.C. EManagement AccountingF# 6"(A Publishers#
@. (harma 6.C. * (hashi C. 3upta EManagement AccountingF# Calyani Publishers# Aew ,elhi.
<. 6a1esh)othari# EManagement AccountingF# Abishe) 3odha Macmillan India 8td# Chennai.
Page 9 of 19
PAPER - 2 0 <UMAN RESOURCE MANAGEMENT
Ob'e!ti1e"
To impart the concepts relating to human resource management so as to manages the human
resources in organi0ations.
Unit - I - Preliminarie of <uman Reour!e Management
5uman 6esources 4 Meaning 4 ,efinition % Bb1ecties (cope +unctions 4 -olution and
,eelopment of 5uman 6esources % ,ifference between 5uman 6esources and Personnel
Management# 4 Challenges of 5uman 6esource Manager % -nironment of 56M.
Unit - II - A!=uiition and Abor(tion of <uman Reour!e
5uman 6esources planning 4 Bb1ecties 4 Importance 4 5uman 6esources planning
process 4 "arriers to 5uman 6esources planning 4 Lob Analysis 4 Aeed 4 Process of Lob Analysis 4
Concept of Lob design 4 Methods of Lob ,esign 4 6ecruitment 4 (ources of 6ecruitment4 (election
4 Meaning 4 (election Process 4 Placement 4 Induction.
Unit - III0 /e1elo(ment of <uman Reour!e
Career Planning 4 Career stages 4 Career Planning Process 4 Training 4 Aeed 4 Importance
4 (teps in Training Program 4 Methods of operatie Training 4 -.ecutie programmes 4 Training %
Measuring effectieness of training 4 Internal mobility 4 Promotion 4 "asis of Promotion 4
Transfer 4 Aeed 4 Types 4 ,emotion 4 Causes 4 (eparation 4 6etirement 6esignation % 8ay off 4
6etrenchment ,ismissal.
Unit - I2 - Maintenan!e and Retention of <R
Lob ealuation 4 Bb1ecties 4 Lob -aluation procedures 4 Merits 4 (hortcomings 4 Performance
ealuation 4 Aeed 4 Process of performance appraisal 4 Problems of Appraisal personal audit %
-mployee -mpowerment 4 +ormal of empowerment 4 "arriers to empowerment 4 -mployee
,iscipline 4 Types of ,iscipline 4 Procedure of ,isciplinary action 4 Penalties 4 Punishment Types
4 -mployee 3rieance 4 Causes 4 -ssential of grieance 4 3rieance Procedure.
Unit - 2 0 Control of <R
Iage and (alary Administration 4 +actors influencing wage 4 Methods of wage payment 4
-.ecutie 6emuneration 4 Incenties 4 Incentie scheme 4 Indiidual and 3roup Incenties 4 4 56
Accounting 4 Methods of 2aluation of 56 4 56 information system adantages% +ringe benefits 4
Importance 4 (cope and +orms.
Te+t boo. for referen!e"
1. Lucious# M.T. Personnel Management# 6ichard ,. Irwin.
9. +lippo -.-. Personnel Management# Mc3raw 5ill Cogahusha# Aew ,elhi.
:. Memoria# C.". Personnel Management# 5imalaya Purblishing 5ouse# "ombay.
@. Muniramappa C.M. (han)araiah A.# Camara1u Panthulu Personnel Management and Industrial
6elations# -.cel Publications# Aew ,elhi.
Page 1; of 19
II M.COM. Grou( A
PAPER - 2I0 COMPAN& LA5
Ob'e!ti1e" The ob1ecties of this course is to proide basic )nowledge of the proisions of the
Companies Act.19<?.
Unit - I" 6ind of Com(any
Introduction 4 Meaning 4 ,efinition % Characteristics of company % ,ifferent )inds of
companies 4 Company legislations in India %Aatural and fictitious % Corporate (tatus % Company
distinct from partnership O Cinds of companies % Chartered# statutory and registered companies %
Public and priate companies conersion of priate into public company % /nlimited Companies %
8imited by shares# by guarantee. 5olding and subsidiary companies % Bther companies regulated by
special acts foreign companies % /nregistered companies.
Unit - II" Com(any %ormation
6eduction below minimum % Illegal association % +ormation and% attendant matters % Alteration
of Memorandum of Association and Articles of Association %Commencement of business %
6estriction % 6elated proision % Prospectus ,ating# form and contents % 6egistration % Purpose of
prospectus. Ciil and criminal liability and respect of prospectus penalty for fraudulent Inducement
to inest money# Membership % (hares and share capital.
Unit - III" Se!uritie
8imited capacity % ,octrine of ultraires % form deeds % Bfficial seal Termination of e.iting
contracts % "orrowing powers % Implied power of trading companies % Methods % ,ebenture stoc)
right of debenture % 5olders register and inde. % (ecurities % Charges % 6egistration % Certificate %
6elated proisions % Payment of interest out of capital.
Unit - I2" Com(any Management
Management and administration % Ior)ing of companies necessity of authorised e.ecutie %
+orm of management and administration % 6egistered office 4 Berall managerial remuneration
%"oard of directors % Appointment# !ualification# dis!ualification# remoal# age of retirement#
remuneration of directors number of directorship % ,isclosure of interest % 8egal position %
/nlimited liability % Compensation for loss of office %Auditors % Appointment % 6ight % ,uties %
Powers % 6emuneration liabilities %Meeting and resolutions.
Unit - 2" Go1ernment Regulation
3oernment control % Through 6egistrars % Compulsory registration of documents# returns
etc.# calling for information inestigation# e.ercise of other powers conferred by the Act %
Preention of oppression and mismanagement % -.ercise of powers granted to court % Conferred on
the Central 3oernment % Miscellaneous Proisions % 6eference to arbitration % Compromises or
arrangements with creditors of members.
Te+t #oo. for Referen!e"
1. (haw % 8ectures on Company 8aw.
9. A.,. Capoor % -lements of Company 8aw.
:. Pandiya 6.5. % Principles of Company 8aw.
@. ,awar (.6. % Principles of Company 8aw.
Page 11 of 19
II M.COM. Grou( A
PAPER - 2II0 Pro'e!t %inan!e
Ob'e!ti1e" To im(art t$e .no4ledge about finan!ing t$e (ro'e!t.
Unit - I Introdu!tion " Ihat is a pro1ectP 4 (tages in a Pro1ect CycleG Pro1ect identification#
+ormulation# -aluation and Implementation 4 6ole of Consultants in Pro1ect Management.
(ources of +inance for a Pro1ectG Public issue of (hares# ,ebentures# Public ,eposits# 8easing#
Internal 3eneration of +unds# Commercial Courses# 3lobal ,epository 6eceipts# "orrowings from
"an)s and +Is 4 2enture Capital 4 Innoatie Instruments in the Capital mar)et
Unit - IIG Pro'e!t %inan!ing 4 -stimating the Total Capital 6e!uirements 4 +actors ,etermining
the +i.ed Capital and Ior)ing Capital 4 Ludicious +inancing Plan 4 Capital 3earing 4 Matching of
Pro1ect 6e!uirements with Aailable +inancial Assistance from 2arious (ources.
Process of 8ending for a Pro1ect 4 Pre%sanction Appraisal 4 Appraisal of Managerial and Technical
AspectsG -aluation of managerial ()ills# past 6ecords management and Ior)ing of other 3roup
Companies 4 -aluation of Appropriateness of Technology# Aailability of 6aw materials and
/tilities and (afeguards Against pollution# -ffluent ,isposal ' Treatment.
Unit - III " Pro'e!t A((raial 4 -aluation of commercial AspectsG -stimation of ,emand (upply
3ap# ,istribution Channels and (elling Arrangements 4 -aluation of +inancial AspectsG ,ebt
-!uity 6atio# Current 6atio# ,ebts (erice Coerage 6atio# 6eturn on Inestment# (ecurity Margin#
Internal 6ate of 6eturn and "rea)een Analysis
Unit - I2" Pro'e!t A((raial - -conomic AnalysisG -conomies of scale# -mployment 3eneration#
(ocial Cost "enefit Analysis# Contribution to 3oernment 6eenue# Political (tability#
Priority and -aluation of International Competitieness.
Unit - 2" Pro'e!t Monitoring - Post (anction (uperision and +ollow 4 up 5ow to Improe
6ecoeryP 4 Industrial (ic)nesssG Iarnign (ignals and Causes 4 6ehabilitation of a (ic)
Industrial /nit 4 6ole of the "oard for Industrial and +inancial 6econstruction $"I+6&.
Te+t #oo. for Referen!e"
1. 2asanth ,esan# Pro1ect Management# 5imalaya Publishing 5ouse# 9;;;.
9. Chan and Lain# +inancial Management# Tata Mc3raw 5ill# 199J.
:. Pandey. I.M.# +inancial Management# 2i)as Publishing 5ouse# 199J.
@. Prasana Chandra# Pro1ects 4 Analysis# Implementation# Tata Mc3raw 5all# 9;;;.
<. Muchura1# Pro1ect +inance# (. Chand Publishers# 1999.
Page 19 of 19
II M.COM. Grou( A
PAPER - 2III 0/IRECT TA>ES
Ob'e!ti1e"
To ma)e the students to gain e.pert )nowledge of both the principles and practice of the
direct ta.es in India.
Unit I " /ire!t Ta+e - #ai! Con!e(t
"asic concepts%Income# Assessee# Preious year# Assessment year person# Agricultural
Income# 6esidential status and Incidence of ta. liabilityG Indiidual 5/+# +irm and Company 4
Income e.empt from ta..
Unit II" Salary and <oue Pro(erty
(alaries% chargeability%meaning%allowances%per!uisites%aluation of per!uisites%profit%in%
lieu of salary%proident funds%deductions%Income from propertiesG chargeability%Annual alue%let
out house property%self occupied house property%deductions.
Unit III" #uine or Profeion? Ca(ital Gain and Ot$er our!e
Income from business or professionG chargeability%Income ta.able under business or
profession%computation of profits and gains% e.penses allowed and disallowed.
Capital gainsG chargeability%capital asset%transfer%cost of ac!uisition%e.emptions.
Income from other sourcesG chargeability% income specifically chargeable under the head%
other incomes chargeable deductions.
Unit I2" Set off and !arry for4ard of loe
(et off and carry forward of losses%Assessment procedures clubbing 4 Income ta.
authorities.
Unit 2" 5ealt$ Ta+
Iealth ta. 4 definitions 4 charge of wealth ta. 4 computation of net wealth% deemed assets
4 e.empted assets 4 penalties and prosecutions.
Te+t boo. for referen!e"
1. Income Ta. 8aw and Practice 4 ,r. 5.C.Mehrotra
9. 8aw and Practice of Income 4 Ta. 4 ,ina)ar Pagare
:. Ta.mannDs ,irect Ta.es 8aw * Practice 4 ,r. 2inod C.(inghania.
Page 1: of 19
II M.COM. Grou( A
PAPER - I>0 A/2ANCE/ CORPORATE ACCOUNTING
Ob'e!ti1e"
To ma)e the students understand the arious concepts and application of accounting
methods in corporate sector.
Unit - I - <olding Com(anie"
5olding Companies 4 Preparation of Consolidated balance (heet $,irect subsidiary
company only&
Unit - II - #an.ing A!!ount
"an)ing Company $Aew format& % +inal Accounts#
Unit - III - Inuran!e Com(any A!!ount
Insurance Company Accounts# +inal Accounts of 8ife Insurance 2aluation %"alance (heet#
+inal Accounts of +ire# Marine and 3eneral Insurance.
Unit - I2 - /ouble A!!ount
,ouble AccountsG +inal Accounts of Public utility underta)ing $-lectricity and 6ailway
Companies& 4 6eplacement of an Assets.
Unit - 2 - Inflation A!!ounting and <uman Reour!e A!!ounting
5uman 6esource Accounting and (ocial 6esponsibility Accounting.
Inflation Accounting 4 meaning 4 methods of Inflation Accounting 4 CPPM 4 CCA 4 Preparation
of Inflation Accounting.
Te+t boo. for referen!e"
1. Adanced Accounts 4 M.C. (hu)la# T.(. 3rewal# (.C. 3upta# (.Chand * Company 8td# Aew
,elhi.
9. Adanced Accountancy 4 6.8. 3upta# M. 6adhaswamy# (ultan Chand * (ons# Aew ,elhi.
:. Adanced Accountancy 4 (.A. Maheswari# (.C. Maheswari# 2i)as Publishing 5ouse Pt. 8td.#
Aew ,elhi.
@. Adanced Corporate Accounting 4 6.8. 3upta# (ultan Chand * (ons# Aew ,elhi.
<. Adanced Corporate Accounting 4 6eddy * Moorthy# Margam Publication Pt. 8td# Chennai.
Page 1@ of 19
II M.COM. Grou( A
PAPER - > 0 A/2ANCE/ COST ACCOUNTING
Ob'e!ti1e"
To ma)e the students understand the arious concepts and application of accounting aspects
relating to cost ascertainment and control.
UNIT IG Coting Sytem" Characteristics of an ideal costing system 4 Installation of Costing
(ystem 4 (teps% Practical difficultiesH A!ti1ity #aed Coting 4 Concept 4Characteristics% "enefits
4 (teps in A"C systemH (pecific Brder Costing 4 Contract Costing
UNIT IIG Pro!e Coting 4 Application 4 Costing Procedure 4 8osses and 3ains in Process 4
Inter%process Profits 4 -!uialent Production
UNIT IIIG @oint Produ!t and #y0Produ!t" Meaning% Bb1ecties of Loint Cost Analysis 4
Accounting for Loint Products 4 Methods of Apportionment of Loint Costs 4 Accounting of "y%
Products 4 Classification of "y%products 4Aon%cost Methods and Cost MethodsH Ser1i!e Coting"
Cost /nits 4 Transport# Power 5ouse# Cinema# Canteen and 5ospital Costing
UNIT I2 G Cot A!!ounting Met$od" Cost 8edger Accounting =non%integrated>% Control
Accounts 4 Lournal -ntriesH 6econciliation of Cost and +inancial AccountsG Aeed 4 6easons%
Procedure for 6econciliation 4 Integral AccountingG features 4 principles 4 Lournal -ntries
UNIT 2 " Cot Audit" Meaning 4 Bb1ecties 4 Types of Cost Audit % Proisions 4 (cope and
(ignificance 4 Cost Audit ProgrammeG Lust in TimeG aims 4 +eatures 4 Methodology in
implementation 4 benefitsG Nuality CostsG Cost of conformances# non%conformance and lost
opportunityG Concepts of 8ife Cycle costing 4 Target Costing
Te+t boo. for referen!e"
1. Lain (.P. EAdanced Cost AccountingF# Calyani Publication# "ombay.
9. Aigam 6.(. EAdanced Cost AccountingF# (ultan Chand# Aew ,elhi.
:. 8all Aiham ". M. EAdanced Cost AccountingF# 5imalya Publication# "ombay.
@. (harma A.C.# EAdanced Cost AccountingF# A", Publication# Aew ,elhi.
<. Maheswari (. A. EAdanced Cost AccountingF# (ultand Chand# ,elhi.
Page 1< of 19
II M.Com .? Grou( #
PAPER - 2I - MANAGEMENT O% %INANCIAL SER2ICES
Ob'e!ti1e"
Unit - I
Indian +inancial (ystem 4 Brgani0ed and /norgani0ed 4 6ecent ,eelopments.
Unit - II
Capital and Money Mar)ets 4 6"I 4 Commercial "an)s 4 Aew issue Mar)et.
Unit - III
8easing 4 Concept# Types# Calculations# Accounting and +unding decisions# 8ease
Agreements.
Unit - I2
Mutual +unds 4 Concept 4 Aature of Bperations.
Unit - 2
Merchant "an)ing 4 Managing of Issues 4 (hares and "onds 4 Mobili0ing of +i.ed
,eposits 4 Inter%Corporate 8oans 4 International +inance.
Bther +inancial (erices 4 5ire Purchase# Consumer +inance# +actoring# 2enture Capital#
Commercial Paper# Credit Cards.
Te+t #oo. for Referen!e"
1. MY. ChanG +inancial (erices# Tata Mcgraw 5ill# Aew ,elhi# 9;;1.
9. Prof.-. 3orden * C. Aatara1anG +inancial Mar)ets and (ericesH 5imalaya Publishing
Company# Mumbai# 9;;1.
:. Chan M.Y. Indian +inancial (ystemsH Theory and PracticeH 2i)as Publishing Co.# Aew ,elhi#
9;;1.
@. 6ober B. -dmesterG +inancial InstitutionsH Mar)ets and Management.
<. 2iswanatham. 6.G Industrial +inanceH (. Chand and Co. Aew ,elhi# 9;;1.
Page 1? of 19
II M.Com .? Grou( #
PAPER - 2II - PAPER - A " A/2ANCE/ #AN6ING
Ob'e!ti1e" To highlight the arious aspects of adanced ban)ing.
Unit - I " Commer!ial and Central #an.
Commercial ban)s 4 +unctions 4 Changing role of Commercial ban)s Central ban)ing 4
Concept 4 +unctions 4 Credit control measures.
Unit - II" Stru!ture of Indian ban.ing
(tudy of structure of Indian ban)ing 4 Bperation of Indian commercial ban)s 4 (tate ban)
of India and its subsidiaries 4 Its position and role in the money mar)et 4 ban)s and financing of
agriculture 4 (mall scale industries 4 Mi.ed ban)ing Industrial ,eelopment "an) of India 4 recent
trends in ban) adances# branch e.pansion and deposit mobili0ation 4 Aationali0ation of
commercial ban)s in India 4 further nationali0ation in 19J; 4 Bb1ects and achieements of
nationali0ation.
Unit - III" R#I" Stru!ture and %un!tion
6esere "an) of India 4 (tructure and organi0ation 4 +unctions and wor)ing 4 Control and
regulation oer ban)ing institutions 4 Techni!ues of credit control 6"I and rural credit 4
Agriculture finance 4 6"IDs monetary policy.
Comparison of "ritish and American system with the Indian ban)ing system in terms of
their structure# organi0ation and general functions.
Unit - I2" Co0o(erati1e and Rural #an.
Co%operatie ban)ing 4 Its place in the Indian ban)ing 4 6ural ban)s 4 Their ob1ects and
functioning 4 +uture of moneylenders and indigenous ban)s.
Unit - 2" Re!ent Trend in Commer!ial #an.
6ecent deelopments in commercial ban)ing in India 4 Commercial ban)s and customer
serice.
Te+t #oo. for Referen!e"
1. (ayers 6.(. 4 Modern "an)ing
9. "asu (.C. 4 A (tudy on Contemporary "an)ing Trends.
:. ,aicey M 4 "ritish ban)ing Mechanism.
@. (en (.A. 4 Central "an)ing in /nder ,eelopment Money Mar)et.
<. Crowther 4 An Butline of Money.
Page 1M of 19
II M.Com .? Grou( #
PAPER - 2III -INTERNATIONAL TRA/E AN/ %OREIGN E>C<ANGE
Ob'e!ti1e" To impart the concepts relating to international trade and foreign e.change.
Unit - I " International Trade" S!o(e? Term of Trade
(cope for international trade 4 International and inter 4 regional trade +actor price
e!uali0ation 4 3ain from international Trade 4 Terms of trade.
+ree Trade 2s protection 4 Theory of comparatie costs 4 8imitations.
Tariff 4 Nuota 4 6elatie merits of tariff and !uota 4 Tariff fi.ation 4 ,ifferent methods.
Unit - II" Trade Agreement
"ilateral and multilateral trade agreements 4 need for and measures ta)en.
Problems of economic unions 4 +ree trade area 4 3att discrimination in international trade.
Commodity agreements 4 need for the same 4 ,ifferences with 4 cartel 4 (tate trading 4
Capital moements and their effects on world trade transfer problems.
Unit - III" #alan!e of Trade
"alance of trade 4 "alance of payments 4 ,ise!uilibrium in the balance of payments 4
causes 4 -ffects 4 6emedial measures 4 recent trends in IndiaDs balance of payments.
Unit - I2" %oreign E+!$ange
+oreign e.change 4 international economic policy and ad1ustment mechanism 4 3old
standard 4 3old points 4 Purchasing power parity theory 4 Moements in e.change rates 4 Multiple
e.change rates 4 6"I and e.change control.
Unit - 2" International Monetary Sytem and %inan!ing %oreign Trade
International monetary system international li!uidity problem 4 I.M.+. 4 I.".6.,. And
affiliates 4 their functions 4 -uro dollar mar)et.
Trade policy for deelopment 4 /ACTA, and trade for under deeloped countries.
Import 4 -.port procedure 4 2arious documents 4 +inancing of foreign trade 4 6is)s in
foreign trade 4 Coerage.
Te+t #oo. for Referen!e"
1. Meade 4 -conomic Analysis and Policy.
9. 5aberler 4 Theory of International Trade.
:. -llsworth 4 International -conomics.
@. -it 4 +oreign -.change.
<. 3upta C.6. 4 International -.change.
Page 1J of 19
II M.COM. Grou( #
PAPER I> - #AN6 MANAGEMENT
Ob'e!ti1e"
Unit - I
-nironment for effectie "an) management 4 6oles of a "an) Manager 4 Aeed for
regulation of ban)ing business.
Unit - II
Brganisational (tructure of Commercial "an)s 4 Management Information (ystem in "an)s
4 personnel recruitment and training methods 4 5uman 6esource Management in Planning in
ban)s.
Unit - III
(ource of ban) funds 4 Capital and other funds 4 li!uidity and portfolio management in
ban)s.
Unit - I2
Credit Management 4 (cope of Credit Policy 4 Credit Planning 4 +ormulation of Credit
Plans 4 ,istrict Credit Plan 4 Management of li!uidity 4 Management of Inestment 4 Aorms for
+inancing Ior)ing Capital 4 Tandon Committee 4 Chore Committee.
Unit 0 2
Mar)eting Management in "an)s % Mar)et segmentation 4 Mar)eting mi. 4 ,eeloping a
mar)eting plan 4 Customer (erice.
Te+t boo. for referen!e"
1. (ubha 6ao P. Principles and Practice of "an) Management.
9. 5oward# ,.# 3orsee and 3eorge 5. 5empelG Management Policies for Commercial ban)s
:. Lohn A. 5aslmeG Commercial ban) management
@. -dward I. 6eed richard# 2. CotterG Management of Commercial "an)ing
<. /podhyayaG Management of Commercial "an)s in India
Page 19 of 19
II M.Com .? Grou( #
PAPER - > - #uine La4
Ob'e!ti1eG To enlighted the students on the legal aspects of business operations.
Unit - I - %undamental of Contra!t
+ormation of a Contract 4 -ssentials of a alid contract 4 2oid and 2oidable contracts 4
Capacity to Contract 4 Loint Promissors and Promissees 4 Contingent Contract 4 Appropriation of
Payments 4 6ule in ClaytonDs Case 4 Nuasi Contract 4 +rustration of Contract 4 Aoation of
Contract 4 "reach of Contract.
Unit - II - S(e!ial Contra!t and Sale of Good A!t
Indemnity and 3uarantee 4 "ailment and Pledge 4 Agency. (ale of 3oodsG ,ocuments of tile to
goods 4 8aw relating to formation of a Contract of (ale 4 (ale and 5ire Purchase 4 Mercantile
Agent 4 (ale and Agreement to (ell 4 Conditions and Iarranties 4 (ale by description 4 Passing of
title to goods 4 ,uties of "uyers and (ellers and unpaid endor. Partnership ActG +ormation 4
6egistration of +irms 4 6elationship between Partners 4 Minor as a Partner 4 6ights and 8iabilities
of a Partner 4 Indiidual debts of partner and partnership debts 4 ,issolution of Partnership.
Unit - III - Com(anie A!t
Companies ActG Cinds of Companies 4 (pecial Adantages of -stablishing business as a
company 4 Incorporation a Company 4 Memorandum and Articles of Association 4 Amending
Memorandum and Articles 4 Powers of ,irectors and 8imitations thereon 4 Meeting of
(hareholders 4 6egistration of Charges 4 Iinding up and preferential payments 4 ,octrine of
Indoor Management 4 ,octrine of /ltraires. 8aw relating to InsolencyG Meaning 4 procedure of
insolency 4 Antecedent transactions 4 ,ischarge of an insolent.
Unit - I2 - Stam( A!t
Indian (tamp ActG 6easons for ariations in (tamp duty from (tate to (tate 4 (tamping of
documents 4 Alteration of (tamped ,ocument 4 ,ocument e.ecuted outside India and brought into
India as also document e.ecuted in one (tate and to be acted upon in another (tate in India 4 -ffect
of document not being duly stamped. 6egistration ActG Procedure for registration of documents 4
Priorities 4 -ffect of 6egistration.
Unit - 2 0 La4 of Limitation A!t
8aw of limitation ActG 6ationale behind prescribing period of limitation Ac)nowledgement
of debts and confirmation of balances 4 Part Payment 4 Time limit for filing suit in certain specific
cases of special interests to ban)ers li)e recoery of monies# mortgages# sureties and guarantees.
Te+t boo. for referen!e"
1. Canpoor# A.,.#G Mercantile 8aw.
9. Mulla# ,.+.#G The Indian Contract Act
:. Polloc) * MullaG (ale of 3oods and Partnership Act.
@. (hah# (.M.#G 8ecturers on Company 8aw
<. 6anderia# A.C.#G 8egal ,ecisions Affecting "an)ers.