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    FACULTY OF ECONOMICS & BUSINESS

    SYLLABUS

    FOR

    MASTER OF COMMERCE (M.Com.)

    (PART: II Only)(ANNUAL SYSTEM)

    EXAMINATION: 2012

    _____________________________________________________________________________________________

    GURU NANAK DEV UNIVERSITY

    AMRITSAR_____________________________________________________________________________________________

    Note: Copy rights are reserved.Nobody is allowed to print in any form.

    Defaulters will be prosecuted.

    Price: 50-00

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    M.Com. (Annual System)

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    Outlines of Test for

    M.Com. (Annual System)

    Second Year Marks Periods

    Per WeekTheo. Pract.

    MC-201 E-Commerce and Computer Applications for

    Business

    100 4 2

    MC-202 Corporate Legal Framework and Business Ethics 100 6 -

    MC-203 Corporate Financial Accounting and Auditing 100 6 -

    MC-204 Corporate Tax Planning and Management 100 6 -

    MC-205 Viva-Voce 050 - -

    MC-206

    Seminar on the basis of Project :-

    Students will submit the Project Report andpresent the seminar on the basis of Research

    Project / Summer Training of 4-6 weeks and

    evaluation of the Research Project will be

    conducted by a three member committee

    comprising of the concerned teacher, senior-most

    teacher/HOD and one more teacher by rotation in

    seniority teaching M.Com. classes. It will be

    mandatory for those students to go for Summer

    Training immediately after the completion of first

    year exams who opt for Industrial Training.

    050 One Period PerWeek Per

    Teacher

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    M.Com. (Annual System)

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    Any one of the following Optional Groups:

    Group A : Accounting and Finance

    MC-211 Financial Institutions and Service 100 6

    MC-212 Security Analysis and Portfolio Management 100 6

    MC-213 Contemporary Accounting 100 6

    Group B : Business Studies

    MC-221 Strategic Management 100 6

    MC-222 Human Resource Development and Industrial

    Relations

    100 6

    MC-223 Materials and Production Management 100 6

    Group C : Information Technology

    MC-231 Decision Support Systems 100 6

    MC-232 Data Management Techniques 100 6

    MC-233 Web Designing and HTML 100 6

    Group D : Marketing

    MC-241 Advertising and Sales Management 100 6

    MC-242 Marketing Research and Consumer Behaviour 100 6

    MC-243 International Marketing 100 6

    Group E : International Business

    MC-251 International Business Environment 100 6

    MC-252 International Marketing 100 6

    MC-253 International Financial Management 100 6

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    M.Com. (Annual System)

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    MC 201 E-Commerce and Computer Applications for Business

    Time : 3 Hours Max. Marks : 100

    Theory : 60

    Practical : 20

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A : This will consist of 8 very short answer questions from the entire syllabus with

    answer to each question upto ten lines in length. Students will attempt 6 questions. Each question

    will carry two marks; the total weightage being 12 marks.

    Section B: This will consist of essay type/case studies/numerical questions with answer to each

    question upto five pages in length. Four questions will be set by the examiner from Part-I of the

    syllabus and the candidates will be required to attempt two questions. Each question will carry12 marks. The total weightage of the section shall be 24 marks.

    Section C: This will consist of essay type/case studies/numerical questions with answer to each

    question upto five pages in length. Four questions will be set by the examiner from Part-II of the

    syllabus and the candidates will be required to attempt two questions. Each question will carry

    12 marks. The total weightage of the section shall be 24 marks.

    COURSE INPUTS

    Part-I

    Introduction to E-Commerce : Meaning and concept; Electronic commerce versus

    traditional commerce; Media convergence; E-commerce and e-business; Channels of e-commerce, Business applications of e-commerce; Need for e-commerce;

    e-commerce as an electronic trading-system-special features.

    Internet Concepts and Technologies : Concept and evaluation of Internet; Web

    technologies - global publishing concept, universal reader concept and client server concept;

    Hypertext publishing and hypertext information network; Benefits of hypertext, URLs, HTTP,

    HTTPD Servers, HTML, HTML, Forms and CGI gateway services.

    Business Models of E-Commerce and Infrastructure : E-commerce models; Supply

    chain management, product and service digitisation, remote servicing, procurement; Online

    marketing advertising; E-commerce resources and infrastructure, resources and planning for

    infrastructure.

    Web-site Design : Role of web site in B2C e-commerce; Web-site strategies and web-site design principles; Push and Pull technologies; alternative methods of customercommunication.

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    M.Com. (Annual System)

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    Electronic Payment System : Special features required in payment systems for e-commerce; Types of e-payment systems; E-cash and currency servers, e-cheques, credit cards,smart cards, electronic purses and debit cards; Business issues and economic implications;

    Operational, credit and legal risks of e-payment systems; Risk management options in e-paymentsystems; Components of an effective electronic payment system..

    E-Business : Workflow management, mass customisation and product differentiation;Organisation restructuring; Integrated logistics and distribution; Knowledge management issuesand role of e-commerce infrastructure.

    Regulatory and Legal Framework of E-Commerce : Cyber laws - aims and salientprovisions; Cyber-laws in India and their limitations; Taxation issues in e-commerce.

    Part-IIComputer Hardware : Computer system as information processing system; Computer

    system differences - types of computer systems, hardware options - CPU, inputs devices, outputdevices, storage devices, communication devices, configuration of hardware devices and their

    applications.

    Personal Computers : PC and its main components, hardware configuration, CPU andclock speed, RAM and secondary storage devices, other peripherals used with PC; Factorsinfluencing PC performance; PC as a virtual office.

    Modern Information Technology : Basic idea of Local Area Networks (LAN) andWide Area Network (WAN); E-mail; Internet technologies; access devices, concept of a WorldWide Web and Internet browsing; Multimedia.

    Introduction to Operating Systems : Software needs, operating systems, applicationsoftwares, programming languages; DOS, Windows-window explorer, print manager, controlpanel, paintbrush, calculator, desktop, my computer, settings, find run; UNIX.

    Word Processing : Introduction and working with MS-word in Ms Office; Word basiccommands; Formatting-tests and documents; Sorting and tables; Working with graphics;Introduction to mail-merge.

    Spread Sheets : Working with EXCEL - formatting, functions, chart features; Workingwith graphics in Excel; Using worksheets as database in accounting, marketing, finance andpersonnel areas.

    Introduction to Accounting Packages : Preparation of vouchers, invoice and salarystatements; Maintenance of inventory records; Maintenance of accounting books and finalaccounts; Financial reports generation. Practical knowledge on Wings Accounting and WingsTrade (Softwares), Talley etc.

    References1. Agarwala, K.N and Deeksha Ararwala : Business on the Net : What's and How's of E-

    commerce; Macmillan, New Delhi.

    2. Agarwala, K.N., and Deeksha Ararwala : Business on the Net : Bridge to the OnlineStorefront : Macmillan, New Delhi.

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    3. Cady, Glcc Harrab and Mcgregor Pat : Mastering the Internet, BPB Publication, NewDelhi.

    4. Diwan, Prag and Sunil Sharma : Electronic Commerce - A Manager's Guide to E-Business, Vanity Books International, Delhi.

    5. Janal, D.S : On-line Marketing Hand Book, Van Nostrand Reinhold, New York.

    6. Kosivr, David : Understanding Electronic Commerce, Microsoft Press, Washington.

    7. Minoli and Minol : Web Commerce Technology Handbook, Tata McGraw Hill, NewDelhi.

    8. Schneider, Gary P : Electronic Commerce, Course Technology, Delhi.

    9. Young, Margaret Levine : The Complete Reference to Internet, Tata McGraw Hill,

    New Delhi.

    10.O'Brien J. : Management Information Systems, Tata McGraw Hill, New Delhi.

    11.Parag Diwan and Sunil Sharma : E-Commerce - A Manager's Guide toE-Business; Excel Books, New Delhi.

    12.Date, C.J. : An Introduction to Database Systems; Addison Wesley, Massachusetts.

    13.Mansfield, Ron : The Compact Guide to Microsoft Office; BPB Publication, Delhi.

    14.Norton, Peter : Working with IBM-PC, BPB Publication, Delhi.

    15.O'Brian, J.A : Management Information Systems, Tata McGraw Hill, New Delhi.

    16.Ullman, J.O : Principles of Database Systems, Galgotia Publications, New Delhi.

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    M.Com. (Annual System)

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    MC 202 Corporate Legal Framework and Business Ethics

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. Thetotal weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective

    The objective of this course is to provide knowledge of relevant provisions of various

    laws influencing business operations.

    COURSE INPUTSPart-I

    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.

    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.

    Part II

    Business Ethics : Model of Management in the Indian Socio-Political Environment;Work Ethos; Relevance of Values in Business; Need of values in Global change; Secular versus

    Spiritual values in Business; Science and Human Values.

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    References

    1. Amarchand D : Government and Business, Tata McGraw Hill, New Delhi.

    2. Avadhaani V.A : SEBI Guidelines and Listing of Companies, Himalaya Publishing

    House, Delhi.

    3. Indian Contract Act, 1872.

    4. Ramaiya, A : Guide to Companies Act, Wadhwa Co., 1996.

    5. SEBI Act 1992 : Nabhi Publication, Delhi.

    6. Securities (Contract and Regulation) Act, 1956.

    7.

    Chakraborty, S.K., Management by Values, Oxford University Press, 1991.

    8. Kumar, S. and N.K. Uberoi; Managing Secularism in the New Millennium, Excel

    Books, 2001.

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    MC 203 Corporate Financial Accounting and Auditing

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. Thetotal weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective

    The objective of this course is to expose students to advanced accounting and auditing

    issues and practices such as maintenance of company accounts, valuation of goodwill and

    shares, and handling accounting adjustments.

    COURSE INPUTS

    Part-I

    Final accounts and financial statements of companies

    Valuation of goodwill and shares.

    Accounting issues (as per AS-14) relating to amalgamation, absorption, and internal

    reconstruction of companies.

    Accounting for holding and subsidiary companies.

    Accounts relating to liquidation of companies.

    Understanding the concept and rationale of Financial Audit, Cost Audit, Management

    Audit, Internal Audit, Propriety Audit, Efficiency Audit and Audit by C. G. and A.G.

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    Part-II

    Concept of "True and Fair" Concept of "Generally Accepted Auditing Practices".

    Significance of performing the audit with reference to "Generally Accepted Auditing Practices".

    Audit Committees.

    Statutory Auditor and the Companies Act : Appointment qualifications, removal.

    Duties and liabilities of auditor. Code of conduct and ethics, professional misconduct of statutory

    auditor. Auditor's duty in relation to Accounting standards issued by ICAI.

    Nature, scope and objectives of internal auditing; Organisation of the internal Audit

    Department. Qualifications of internal Auditors co-ordination, relationship and interdependence

    of the internal Auditor and statutory Auditor. Independence of internal Auditor. Writing internal

    audit Reports and follow up of audit reports.

    Meaning, Objectives and scope of cost audit. Cost Auditor, his appointment, duties,

    liabilities. Cost audit report; Meaning, objectives and scope of management audit. Appointmentand qualifications of Management Auditor.

    Audit of management functions such as planning, organising and control. Audit of

    functional areas - production, personnnel marketing finance and accounting.

    Suggested Books

    1. Kamal Gupta Contemporary Auditing

    2. S.V. Ghatalia Practical Auditing

    3. Michael J. Pratt Auditing

    4. W.S. Biggs Internal Auditing

    5. Andrew D. Chambers Internal Auditing

    References

    1. Beams, F.A : Advanced Accounting, Prentice Hall, New Jersey.

    2. Dearden, J. and S.K. Bhattacharya : Accounting for Management, Vikas Publishing

    House, New Delhi.

    3.

    Engler, C., L.A Bernstein. and K.R. Lambert : Advanced Accounting, Irwin, Chicago.

    4. Fischer, P.M., W.J. Taylor and J.A. Leer: Advanced Accounting, South-Western,

    Ohio.

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    5. Gupta, R.L : Advanced Financial Accounting, S.Chand & Co., New Delhi.

    6. Keiso D.E . and J.J Weygandt : Intermediate Accounting, John Wiley and Sons, NY.

    7. Maheshwari, S.N : Advanced Accountancy-Vol. II, Vikas Publishing House, New

    Delhi.

    8. Monga, J.R : Advanced Financial Accounting, Mayoor Paperbacks, Noida.

    9. Narayanaswamy, R : Financial Accounting : A Managerial Perspective, Prentice Hall

    of India, Delhi.

    10.Neigs, R.F : Financial Accounting, Tata McGraw Hill, New Delhi.

    11.Shukla, M.C. and T.S. Grewal : Advanced Accountancy, Sultan Chand & Co., New

    Delhi.

    12.Warren, C.S. and P.E Fess : Principles of Financial and Managerial Accounting,

    South-Western, Ohio.

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    MC 204 Corporate Tax Planning and Management

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. Thetotal weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective

    This course aims at making students conversant with the concept of corporate tax

    planning and Indian tax laws, as also their implications for corporate management.

    COURSE INPUTSPart-I

    Assessment of Companies:

    Introduction to Tax Management : Concept of tax planning; Tax avoidance and tax

    evasions; Corporate taxation and dividend tax.

    Tax Planning for New Business : Tax planning with reference to location, nature and

    form of organisation of new business.

    Tax Planning and Financial Management Decisions : Tax planning relating to capital

    structure decision, dividend policy, inter-corporate dividends and bonus shares.

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    Part-II

    Tax Planning and Managerial Decisions : Tax planning in respect of own or lease, sale

    of assets used for scientific research, make or buy decisions; Repair, replace, renewal or

    renovation, and shutdown or continue decisions.

    Special Tax Provisions : Tax provisions relating to free trade zones, infrastructure sector

    and backward areas; Tax incentives for exporters.

    References

    1. Ahuja G.K. and Ravi Gupta : Systematic Approach to Income Tax and Central Sales

    Tax, Bharat Law House, New Delhi.

    2. Circulars issued by C.B.D.T.

    3.

    Income Tax Act, 1961.

    4. Income Tax Rules, 1962.

    5. Lakhotia, R.N : Corporate Tax Planning, Vision Publications, Delhi.

    6. Singhania, V.K : Direct Taxes : Law and Practice, Taxman's Publication, Delhi.

    7. Singhania, Vinod K : Direct Tax Planning and Management, Taxmann Publication,

    Delhi.

    8. Singh, Avtar : Law Relating to Monopolies, Restrictive and Unfair Trade Practices,

    Eastern Book Co., Lucknow.

    9. Taxman's Company Act, 1998, New Delhi.

    10.Taxman's Masters Guide to Companies Act, 1998.

    11.Taxman's Mercantile Law, 1997.

    12.The Companies Act, 1956.

    13.The Negotiable Instruments Act, 1881.

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    OPTIONAL GROUP A : ACCOUNTING AND FINANCE

    MC 211 Financial Institutions and Services

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus andthe candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective

    This course aims at providing students with an understanding of the structure,

    organization and working of financial markets and institutions in India.

    COURSE INPUTS

    Part - I

    Introduction : Nature and role of financial system; Financial system and financial

    markets; Financial system and economic development; Indian financial system - an overview.

    Financial Markets : Money and capital markets; Money market - meaning, constituents,

    functions of money market; Money market instruments - call money, treasury bills, certificates

    of deposits, commercial bills, trade bills etc; Recent trends in Indian money market; Capital

    market - primary and secondary markets; Depository

    Reserve Bank of India : Organisation, management and functions; Credit creation and

    credit control; Monetary policy.

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    4. Giddy, I.H : Global Financial Markets, A.I.T.B.S., Delhi.

    5. Khan, M.Y : Indian Financial System, Tata McGraw Hill, Delhi.

    6. Reserve Bank of India, Various Reports, RBI Publication, Mumbai.

    7. Varshney, P.N : Indian Financial System, Sultan Chand & Sons, New Delhi.

    8. Averbach, Robert D : Money, Banking and Financial Markets; Mcmillan, London.

    9. Srivastava R.M : Management of Indian Financial Institution; Himalaya Publishing

    House, Mumbai.

    10.Verma, JC : Guide to Mutual Funds and Investment Portfolio, Bharat Publishing

    House, New Delhi.

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    MC 212 Security Analysis and Portfolio Management

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. Thetotal weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective : The objective of this course is to help the students to understand various issues in

    security analysis and portfolio management.

    COURSE INPUTS

    Part - IInvestments : Nature and scope of investment analysis, elements of investment, avenues

    of investment, approaches to investment analysis; Concept of return and risk: Security return and

    risk analysis, measurement of return and risk.

    Financial Assets : Types of their characteristics, sources of financial information.

    Security Markets : Primary and secondary market; Primary market - role, functions and

    methods of selling securities in primary market; Allotment procedure; New financial

    instruments.

    Public Issue : SEBI guidelines on public issue, size of issue, pricing of issue, promoters'

    contribution, appointment of merchant bankers, underwriters, broker, registrar and managers,bankers and allotment of shares.

    Secondary Market : Role, importance, type of brokers, trading mechanism, listing of

    securities in stock exchanges, screen based trading; Depository - role and need; Depositories Act,

    1996.

    Valuation of Securities : bonds, debentures, preference shares, equity shares.

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    Part - II

    Fundamental Analysis, Economic analysis, Industry analysis and Company analysis.

    Technical Analysis : Trends, indicators, indices and moving averages applied in

    technical analysis.

    Efficient Market Hypothesis : Weak, semi-strong and strong market and its testing

    techniques.

    Portfolio Analysis : Estimating rate of return and standard deviation of portfolio. Effect

    of combining the securities; Markowitz Risk-return optimisation; Single Index Model or Market

    Model; Portfolio total risk, portfolio market risk and unique risk, Simple Sharpe's optimisation

    solution.

    Capital Market Theory : Capital market line, security market line, risk free lending and

    borrowings; Factor models : Arbitrage pricing theory, two factor and multi factor models;Principle of arbitrage, arbitrage portfolios.

    Protfolio Performance Evaluation : Measures of return, risk adjusted measures of

    return, market timing, evaluation criteria and procedures.

    References:

    1. Amling : Fundamentals of investment analysis, Prentice Hall, International Edition.

    2. Bhalla : Investment Analaysis; S.Chand & Co., Delhi.

    3. Chandratre, K.R : Capital issue, SEBI & Listing. Bharat Publishing House, NewDelhi.

    4. Clark, James Fransis, Investment - Analysis and Management, McGraw Hill,International Edition.

    5. Donal, E. Fisher and Ronald J. Jorden : Security Analysis and portfolio Management,Prentice Hall, New Delhi.

    6. Fabozzi, Frank J : Investment Management, Prentice Hall, International Edition.

    7. Gupta, L.C : Stock Exchange Trading in India; Society for Capital Market Researchand Development, Delhi.

    8. Machi Raju, H.R : Merchant Banking; Wiley Eastern Ltd., New Delhi.

    9. Machi Raju, H.R : Working of Stock Exchange in India; Wiley Eastern Ltd., NewDelhi.

    10.Sharpe, William, F. Gordon J. Alexander and J.V. Bailly : Investments, Prentice Hallof India, New Delhi.

    11.Shapre, William F. : Portfolio Theory and Capital Markets; McGraw Hill, New York.

    12.Francis J. Clark : Management of Investments; McGraw Hill, New York.

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    MC 213 Contemporary Accounting

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    COURSE INPUTS

    Part - I

    Adjustment for changing prices : Contending schools of thought with special reference

    to current Cost Accounting-Cash Flow Accounting.

    Human Resources Accounting : Meaning and Scope, Human Resources CostAccounting - Capitalization, Write off and amortization procedure. Human Resource Valuation

    accounting. Appraisal of various human resources valuation models. Use of human resource

    accounting in managerial decisions. Human Resource Accounting in India.

    Corporate Social Reporting : Area of corporate social performance, approaches to

    Corporate Social Accounting and Reporting. Relationship between Human Resource

    Accounting and Corporate Social Reporting; Corporate social reporting in India.

    Corporate Reporting : Concept of disclosure in relation to published Accounts, issues in

    corporate disclosures, principles of disclosure. Environment. Modern trend in the preparation of

    published accounts - designing profit and loss account in contribution margin form. Reporting by

    diversified companies. Corporate Reporting Practices in India.

    Part II

    Role of Financial Accounting Standards Board (USA). Harmonization of divergent

    accounting practices; Role of United Nations, OECD & IASC.

    Internationalization of accounting profession. Accounting for currency translation,

    foreign exchange and procedural issues. Consolidation of the accounts of subsidiaries and

    affiliates.

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    Transfer Pricing in Internal Business - methods and problems. International financial

    reporting; International financial analysis.

    Derivatives ; meaning, Instruments and accounting for derivatives.

    References

    1. Chakraborty, S.K. and Others : Topics in Accounting and Finance - (Delhi, Oxford

    University Press).

    2. Sinha, Gokul : Accounting Theory (Calcutta Book World).

    3. Belkaoui, A. Jovanorich : Accounting Theory (Harcourt Press).

    4. United Nations : Towards International Standardization of Corporate Accounting and

    Reporting (U.IX. 1982).

    5. Bernnan, W. John (ed.) : Internationalization of Accounting Profession (Canadian

    Institute of Chartered Accountants).

    6. International Accounting Standards Committee : Exposure Drafts, Opinions and

    Standards Issues from time to time.

    7. Financial Accounting Standards Board; Accounting for Foreign Currency

    Translation.

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    GROUP B : BUSINESS STUDIES

    MC 221 Strategic Management

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question uptofive pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective

    The objective of this course is to enhance decision making abilities of students in

    situations of uncertainty in a dynamic business environment.

    COURSE INPUTS

    Part-I

    Concept of Strategy : Defining strategy, levels at which strategy operates; Approaches

    to strategic decision making; Mission and purpose, objectives and goals; Strategic business unit

    (SBU); Functional level strategies.

    Environmental Analysis and Diagnosis : Concept of environment and its components;

    Environment scanning and appraisal; Organisational appraisal; Strategic advantage analysis and

    diagnosis; SWOT analysis.

    Strategy Formulation and Choice of Alternatives : Strategies - modernisation,diversification, integration; Merger, take-over and joint strategies; Turnaround, divestment, and

    liquidation strategies; Process of strategic choice- industry, competitor and SWOT analysis;

    Factor affecting strategic choice; Generic competitive strategies - cost leadership, differentiation

    focus, value chain analysis, bench making, service blue printing.

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    Part-II

    Functional Strategies : Marketing, production/operations and R&D plants and policies.

    Functional Strategies : Personnel and financial plans and policies.

    Strategy Implementation : Inter-relationship between formulation and implementation;

    Issues in strategy implementation; Resource allocation.

    Strategy and Structure : Structural considerations, structures for strategies;

    Organisational design and change.

    Strategy Evaluation : Overview of strategic evaluation; Strategic control; Techniques of

    strategic evaluation and control.

    Global Issues in Strategic Management

    References1. Bhattacharya, S.K. and N. Venkataramin : Managing Business Enterprises :

    Strategies, Structures and Systems, Vikas Publishing House, New Delhi.

    2. Budhiraja, S.B. and M.B. Athreya : Cases in Strategic Management, Tata McGrawHill, New Delhi.

    3. Christensen, C. Roland, Kenneth R. Andrews, Joseph L. Bower, Rochard G.Hamermesh, Michael E. Porter : Business Policy : Text and Cases, Richard D. Irwin,Inc., Homewood, Illinois.

    4. Coulter, Mary K : Strategic Management in Action, Prentice Hall, New Jersey.

    5. David, Fred R : Strategic Management, Prentice Hall, New Jersey.

    6. Glueck, William F. and Lawrence R. Jauch : Business Policy and StrategicManagement, McGraw Hill, International Edition.

    7. H. Igor, Ansoff : Implanting Strategic Management, Prentice Hall, New Jersey.

    8. Kazmi, Azhar : Business Policy, Tata McGraw Hill, Delhi.

    9. Michael, E Porter : The Competitive Advantage of Nations, Mcmillan, New Delhi.

    10.Mintzberg, Henry and James Brian Quinn : The Strategy Process, Prentice Hall, New

    Jersey.

    11.Newman, William H. and James P. Logan : Strategy, Policy and CentralManagement, South Western Publishing Co., Cincinnati, Ohio.

    12.Sharma, R.A. : Strategic Management in Indian Companies, Deep and DeepPublications, New Delhi.

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    MC-222 : HUMAN RESOURCE DEVELOPMENT AND INDUSTRIAL RELATIONS

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Part-I

    HRD : Concept, Objectives, Mechanism / instruments, HRD departments and its tasks

    structuring the HRD function, Qualities and competency requirements of HRD managers,

    Designing HRD systems.

    Training : Concept, Need of training, Identification of training needs, Methods of training.

    Performance Appraisal : Meaning, purpose, essentials of effective appraisal system, Methods and

    techniques of appraisal.

    Management Development : Definition, need for devising a Mgt. Development policy, Mgt.

    Development approaches : A piecemeal approach, an open system approach and a unified

    approach, organizing and implementing Mgt. Development.

    HRA : Introduction, scope, HRA methods, limitations of HRA, HRA in India.

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    Part-II

    Industrial Relations : Concept, Importance, Main aspects, Factor affecting Industrial Relations ;

    approaches to Industrial Relations.

    Industrial Relations policy of Indian Government : Grievance handling procedure : Ethical

    codes and Industrial relations. Nature of Industrial conflict and Industrial Disputes : Strikes and

    lock outs, forms and affects of strikes : Factors conditioning the outcome of strikes.

    Methods of settling industrial disputes in India : Conciliation, Arbitration and Adjutcation.

    The role of International Labour Organisations in Industrial Relations.

    Recommended Books :

    1. Rao, T.V., Silvera, Srivastava and Vidyasagar, HRD in New Economic

    Environment.2. Carrel Mischael R., Norbert F. Elbert, Robert D. Hatfield Human Resource

    Management, Global Strategies for Managing a diverse work force.

    3. Beardwell Ian & Len Holden Human Resource Management, A Contemporary

    Perspective.

    4. G.P. Sinha and P.R.N. Sinha Industrial Relations and Labour Legislation.

    5. C.B.Memoria and S.Memoria Dynamics of Industrial Relations in India.

    6. Indian Journal of Industrial Relations.

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    MC 223 Material and Production Management

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. Thetotal weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    COURSE INPUTS

    Part-I

    (Introduction & Purchase Management)

    Material Management - Concepts, Objectives and functions (Introduction & Purchase

    Management).

    Functions of purchasing, purchasing procedures, purchasing principles, Right price,

    Sources, Quality, Quantity Times, Place, Source of Supply.

    Price negotiation, make or buy, Purchase order and follow up.

    Location and layout of stores, receipt, requisition and issue of stores. Prevention of

    pilferage and other malpractices, stock verification and treatment of discrepancies, Disposal of

    surplus, obsolete and scrap materials. Stories preservation methods. Centralized and

    decentralized stores. Standardisation value analysis.

    Types of Inventory, Store identification, condification, Factors affecting inventor control,classification of material - ABC, VED and HML methods. Material requirement, planning and

    analysis, EOQ lead time, safety stock system of Inventory Control-Maxima/Minima, cyclic order

    system, fixed order system and fixed review time system. Information feed-back system.

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    Part-II

    (Production Management)

    Concept and scope of production management. Systems approach to Production

    Management, Interaction of production and operation management system with other systems:

    domain and decision area of production management.

    Demand forecasting, Plant capacity, Plant design and Capital Investment Analysis.

    Production Development and design of product and services, production facilities-their

    designs, location and layout, job design, work methods and work measurement, maintenance of

    production and Service facilities.

    Determination of product MIX : Process planning and analysis; Aggregate Planning -

    Priority Planning and Capacity Planning.

    Production Scheduling for different types of production, Application of techniques in

    scheduling, Production Control -feed back information system and control models.

    Recommended Books

    1. E.S. Buffa Modern Production Management

    2. Mayer Production and Operations Management

    3. D.S. Ammer Material Management

    4. Gopal Krishan and Materials Management and Integrated Approach

    M. Sundersen

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    GROUP C : INFORMATION TECHNOLOGY

    MC 231 Decision Support Systems

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question uptofive pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    COURSE INPUTS

    Part - I

    Concept of Decision Making, Decision-Making Process, Simons Model, ProgrammedVs. Non-Programmed decisions, Decisions models : Decision Making under assumed certainty,

    risk and uncertainty, Quantitative Tools for Decision Making. Introduction to Decision Support

    Systems, Characteristics and Objectives, DSS and its applications.

    Part - II

    Components of DSS - Data subsystem, model subsystem User - Interface DBMS in DSS.

    Group Decision Support Systems & Experts systems and its Integration with DSS,

    Executive support systems.

    Building real life DCC/Practical through Excel.

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    Suggested Books

    1. Michnel w-Davis, "Applied Decision Support" Prentice Hall.

    2. R. Jaya Shankar, "Decision Support Systems", Tata McGraw Hill.

    3. L.M. Prasad, "Principles & Practice of Management. Sultan Chand & Sons.

    4. Sprague and Watson, "Decision Support Systems : Theory and Practice". PHI.

    5. J.L. Bennett : "Building Decision Support System". Addison-Wesley Publications.

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    MC 232 Data Management Techniques

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. Thetotal weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Part - I

    Getting Acquainted with FoxPro.

    Introducing the FoxPro Menu Structure: Making Menu Selections, A Quick Tour of the

    Menu System.

    Introducing FoxPro Dialog Boxcs: Dialog Box Controls, Using dialog boxes.

    Working with FoxPro's Windows: Controlling Windows in FoxPro for Windows, Window

    Controls in FoxPro for DOS

    How to use the Editor: The Edit Menu,Fonts.

    Working with the Command Window: Other Features: Getting Help, Quitting.

    Creating a Database Structurc: Creating a Sample Database file: How to create a new.

    file, How to define the structure of a database, Entering the Field names and Types, Saving the

    Database File.

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    Part - II

    The Database File in the Background: Opening and Closing a Database file.

    Copying and Modifying the Structure of a database file.

    Adding, Editing and Viewing Data: Appending Data: Appending Data With the Change

    Display, Appending Data with the Browse Display, Ending the Data Entry Session / Change (or

    Editing) Data, Browsing through the Data: Resizing and changing the order of fields,

    Partitioning the Window, Additional Features of a Browse Menu.

    Deleting a Record: Moving the Pointer: GOTO commands.

    Shortcuts using the Command Window.

    Understanding Indexes and Expressions.

    Types of Index: Single Index files, compound index files, structural command indexes.

    compact indexes.

    Suggested Books :

    1. Peter Norton : Introduction to Management

    2. D.R. Goyal : Management Information System

    3. Merdick, Ross Claggert : Management Information System

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    MC 233 Web Designing and HTML

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Part - I

    Virtual functions protected members, overloading (method function and operator), Method

    overrinding field shadowing. Multiple inheritance, template classes and functions. Virtual base

    classes, exception handling.

    Java Fundamentals: Programme structure, syntax and layout conventions, classes instance and

    objects.

    Java Elements: Data types, liberals and variables operators expressions. Control exceptions

    arrays strings streams.

    Part - II

    Programming: Application building, user interface methods, library classes and objects,

    Java advanced programming: Images, sounds and animation distribution programming. .

    Multi threading.

    Networking with Java: Chent servcr applications, exception handling.

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    HTML: Building executing HTML documents, Formatting and alligning text, tags, attributes and

    values, Adding units, linking pales, working with images, Fonts, creating tables, working with

    Frames and building Forms.

    Suggested Books:

    1. Gilbert. Stephan D. and William B. Hceaerthy, "Object Oriented Programming in Java

    1997. The Waite Group Press.

    2. "Mary Compione and Kathy Walrath", Jav Tutirial. Addison-Wesley 1996,

    3. Tunothy Budd. "An Introdution to Objcct Oriented Programming", 2nd Edition.

    Addison- Wesley, 1997.

    4. Horstmann. Cay. S and Gary Cornell. "Core Java l.l:: Fundamentals" Addison- Wesley1997.

    5. Mark Lorenz, "Object Oriented Software Development", Prentice Hall, 1993

    6. Lemay, Laura, "Tech Yourself Web Publishing with HTML 3.0 in a Week" 2nd

    Edition,

    Sams net 1996.

    7. Special Edition-Using HTML 4, Mills.E. Hilzschlag-VI edition (2000), Prentice Hall of

    India.

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    OPTIONAL GROUP D; MARKETING

    MC 241 : ADVERTISING AND SALES MANAGEMENT

    Time : 3 Hours Max. Marks : 100Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus andthe candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective : The basic objective of this course is to acquaint students with the theory & practice

    of advertising, as well also management of a firms sales operations.

    Course InputsPart - I

    1 Advertising: Defined, advertising as a tool of marketing; Advertising effects - economic and

    social; Advertising and consumer behaviour; Advertising scene in India.

    2. Advertising Objectives and Advertising Budgets.

    3. Advertising Media: Print media, broadcasting media; Non-media advertising; Media

    planning and scheduling; Advertising on Internet; Media selection decisions,

    4. Message Design and Development: Copy development, types of appeal, copy testing.

    5.Measuring Advertising Effectiveness: Managing advertising agency-client relationship;

    Promotional scene in India; Techniques for testing advertising effectiveness.

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    Part - II

    1. Selling: Concept, objectives, and functions of sales management; Fundamentals of

    selling; Selling process; Salesmanship; Product and customer knowledge.

    2. Sales Planning: Importance and types of sales planning, sales planning process; Sales

    forecasting; Determining sales territories, sales quotas, and sales budget.

    3. Sales Organisation: Setting up a sales organisation; Planning process; Principles of

    determining sales organisation.

    4. Sales Force Management: Estimating manpower requirements for sales department;

    Planning for manpower-recruitment and selection, training and development,

    placement and induction; Motivating sales force; Leading the sales force;

    Compensation and promotion policies; Sales meetings and contests.

    5. Control Process: Analysis of sales volume, costs and profitability; Managing

    expenses of sales personnel; Evaluating sales force performance.

    References :

    1. Aaker, David, et. al.: Advertising Management, Prentice Hall, New Delhi.

    2. Anderson, Hair, Bush: Professional Sales Management, McGraw Hill, Singapore.

    3. Batra, Rajeev, John G. Myers and David A. Aaker: Advertising Management, Prentice

    Hall, New Delhi.

    4. Ford, Churchill,'Walker: Management of sales force, McGraw Hill, Singapore.

    5. Gupta, Vaswar Das: Sales Management, In the Indian Perspective, Prentice Hall, Delhi.

    6. Johnson, Kurtz, Schewing: Sales Mangement, McGraw Hill. Singapore

    7. Krik C.A.: Salesmanship, Tarapore wala, Bombay.

    8. Norris,James S.: Advertising. Prentice Hall, New Delhi.

    9. Patrick, Forsyth: Sales Management Handbook, Jaico Publications, Bombay.

    10.Sandage C.H. and Fry Burger: Advertising -Theory and Practice, Richard D Irwin,

    Illinois.

    11.Sengupta, Subroto: Brand Positioning. Tata McGraw Hill Co., New Delhi.

    12.Stanton,W.J and Spiro, R: Management of Sales Force, McGraw Hill, Singapore

    13.Still, Richard R., Edward W. Cundiff, and Norman A.P. Govonic: Sales Management,

    Prentice Hall of India, Delhi.

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    MC-242 MARKETING RESEARCH AND CONSUMER BEHAVI OUR

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. Thetotal weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    ObjectiveThe purpose of this course is to enable students learn the Consumer Behaviour and the process,tools and techniques of marketing research.

    Course Inputs

    Part I

    1. Introduction to Marketing Research: Importance, nature and scope of marketingresearch, Marketing information system and marketing research; Marketing researchprocess and organisation. Marketing Research scenario in India.

    2. Data Resources: Secondary data sources and usage : Online data sources; PrimaryData Collection Methods -questioning techniques, online surveys, observation method;Questionnaire preparation.

    3. Attitude measurement and scaling techniques-elementary introduction to measurementscales.

    4. Multivariate Data Analysis Techniques: Multidimensional Scaling (MDS); Factor,

    Discriminant, Cluster and conjoint analysis- Report Preparation and presentation.

    5. Market Research Applications: Product research; Advertising research; Sales andmarket research; International marketing research.

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    Part - II

    1. Introduction and scope of consumer behaviour. Importance of consumer in marketing.Problems in studying consumer behaviour. Consumer decision process. General Model of

    consumer E -K -B: Howard, Sheth and NicosIa's Models.

    2. Individual factors affecting the consumer behaviour; Consumer Needsand Motivation.Consumer psychographics. Consumer as a Perceiver, Consumer Learning process.

    3. The nature of consumer Attitudes. Consumer attitude formation and change. Personality

    in relation to consumer behaviour. Cultural influences on consumer behaviour,

    subcultures.

    4. Group Dynamic and consumer Reference groups. Family in f1uences, Social classes andtheir Influences on consumer behaviour.

    5. Personnel influence and the opinion leadership process. Diffusions of Innovation,

    Adoption, Cognitive Dissonance.

    Recommended Readings:

    1. Shifflnan and Kanuk : Consumer Behaviour.

    2. London and Della Bitta : Consumer Behaviour. Concept and application.

    3. E.ngal and Blackwell : Consumer Behaviour

    4. Glenn Walters : Consumer Behaviour.

    5. Beri. G.C: Marketing Research, Tata McGraw HilI, New Delhi

    6. Boyd. H.W, Ralph Westfall and S.F.Starsh: Marketing Research: Text and Cases, Richard

    D. irwin, Boston.

    7. Chisnall, Peter M.: The Essence of Marketing Research, Prentice Hall. New Delhi.

    8. Churchill, Gilbert A.: Basic Marketing Research, Dryden Press, Boston.

    9. Davis, JJ: Advertising Research, Prentice Hall, New Delhi.

    10. Naresh Malhotra : Marketing Research, Pearson Education, New Delhi.

    11. Nargundkar : Marketing Research, Tata McGraw Hill, New Delhi.

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    MC 243 INTERNATIONAL MARKETING

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. Thetotal weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective

    The objective of this course is to acquaint students with the conceptual framework of

    international marketing management.

    Course InputsPart I

    1. Introduction to International Marketing: Nature and significance; Complexities in

    international marketing; Transition from domestic to transnational marketing;

    International market orientation-EPRG framework; International market entry strategies.

    2. International Marketing Environment: Internal environment; External environment-

    geographical, demographic, economic, socio-cultural, political and legal environment;

    Impact of environment on international marketing decisions.

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    3. Foreign Market Selection: Global market segmentation; Selection of foreign

    markets;International positioning.

    4. Product Decisions: Product planning for global markets; Standardisation vs. product~

    adaptation; New product development; Management of international brands; Packaging

    and labelling; Provision of sales related services.

    Part - II

    1. Pricing Decisions: Environmental influences on pricing decisions; International pricing.

    policies and strategies.

    2. Promotion Decisions: Complexities and issues; International advertising, personal

    selling, sales promotion and public relations.

    3.

    Distribution Channels and Logistics: Functions and types of channels; Channelselection decisions; Selection of foreign distributors/agents and managing

    relations with them; International logistics decisions.

    4. International Marketing Planning, Organising and Control: Issues in international

    marketing planning; International marketing information system; Organising and

    controlling; International marketing operations.

    5. Emerging Issues and developments in international marketing: Ethical and social

    issues; International marketing of services; Information -technology and international

    marketing; Impact of globalisation; WTO.

    References :

    1. Czinkota, M.R: International Marketing, Dryden Press, Boston.

    2. Fayerweather, John: International Marketing, Prentice Hall New Delhi.

    3. Jain, S.C: International Marketing, CBS Publications, New Delhi. :

    4. Keegan, Warren J.: Global Marketing Management, Prentice Hall, New Delhi.

    5. Onkvisit, Sak and John J Shaw: International Marketing: Analysis and Strategy, Prentice

    Hall, New Delhi.

    6. Paliwoda, S.J (ED): International Marketing Reader, Routledge. London. .

    7. Paliwoda, Stanley J:The Essence of International Marketing. Prentice Hall.New Delhi.

    8. Sarathy, R and V Terpstra: International Marketing, Dryden Press, Boston.

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    OPTIONAL GROUP E; INTERNATIONAL BUSINESS

    MC 251 INTERNATIONAL BUSINESS ENVIRONMENT

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question uptofive pages in length. Four questions will be set by the examiner from Part-I of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective

    This course exposes the student to the environmental dynamics of international business and

    their impact on international business operations of a firm.

    Course Inputs

    Part I

    1. International Business: Nature, importance and scope; Framework for analysing

    international business environment -geographical, economic, socio-cultural, political and

    legal environment.

    2. International Economic Environment: World economic and trading situation;

    International.

    3. Economic institutions and agreements -WTO, UNCTAD, .IMF, World Bank;Generalised system of preferences, GSTP; International commodity agreements.

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    4. Regional Economic Co-operation: Types and rationale of regional economic groups;

    Theory of customs union; EU, NAFTA, ASEAN, SAFTA and other groupings.

    5. Multinational Corporations: Conceptual framework of MNCs; MNCs and host and

    home country relations; Technology transfers -importance and types.

    Part - II

    1. Foreign Exchange Markets: Determining exchange rates; Fixed and flexible exchange

    rate system; Participants in the foreign exchange markets; Foreign exchange market -

    cash and spot exchange market; Exchange rate quotes: LERMS; Factors affecting

    exchange rates -spot rates, forward exchange rates, forward exchange contracts; Foreign

    exchange and currency futures; Exchange rate arrangement in India; Overview of FEMA;

    Exchange dealings and currency possession; Information and communication.

    2. Foreign Exchange Risk: Transaction .exposure, translation exposure and economic

    exposure; Management of exposures -internal techniques, netting, marketing, leading

    and lagging, pricing policy, asset and liability management, and external techniques.

    3.

    Management of Risk in Foreign Exchange Markets: Forex derivatives -swaps, futures,options and forward contracts.

    4. Foreign Investment: Capital flows -types and theories of foreign investment; Foreign

    investment flows and barriers.

    5. Recent Developments in International Business: Ecological issues; Social aspects; IT

    and international business.

    References :1. Adhikary, Manab: Global Business Management, Macmillan, New Delhi.

    2. Bhattacharya, B: Going International-Response Strategies for Indian Sector. Wheeler

    Publishing Co., New Delhi.3. Black and Sundaram: International Business Environment, Prentice Hall of India: New

    Delhi.

    4. Buckley, Ardin: The Essence of International Money, Prentice Hall of India, New Delhi.'

    5. Gosh, Biswanath, Economic Environment of Business, South Asia Book, New Delhi.

    6. Letiche, John M: International Economics Policies and Theoretical Foundations,

    Academic Press, New York.

    7. Sodersten, B. O: International Economics, MacMillan, London.

    8. Tayeb, Monis H: The Global Business Environment- An Introduction, Sage Publication,New Delhi.

    9. Parvez Asheghian and Bahman Ebrahim: International Business; Harper Collins, London.

    10.Peter H Lindert: International economics; Richard D. Irwin, Illinois.

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    GROUP E INTERNATIONAL BUSINESS

    MC 252 INTERNATIONAL MARKETING

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus andthe candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objective

    The objective of this course is to expose students to the conceptual framework of the

    international marketing management.

    Course Inputs

    Part I

    1. Introduction to International Marketing: Nature and significance; Complexities in

    international marketing; Transition from domestic to transnational marketing;

    International.market orientation -EPRG framework; International market entry strategies.

    2. International Marketing Environment: Internal environment; External environment-

    geographical, demographic, economic, socio-cultural, politica1 and legal environment;

    Impact of environment on international marketing decisions.

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    3. Foreign Market Selection: Global market segmentation; Selection of foreign markets;

    International positioning. .

    4. Product Decisions: Product planning for global markets; Standardisation vs. product

    adaptation; New product development; Management of international brands; Packaging and

    labelling; Provision of sales related services.

    Part - II

    1. Pricing Decisions: Environmental influences on pricing decisions; International

    pricing.policies and strategies. .

    2. Promotion Decisions: Complexities and issues; International advertising, personal

    selling, sales promotion and public relations. .

    3.

    Distribution Channels and Logistics: Functions and types of channels; Channelselection decisions; Selection of foreign distributors/agents and managing relations with

    them; International logistics decisions.

    4. International Marketing Planning, Organising and Control: Issues in international

    marketing planning; International marketing information system; Organising and

    controlling; International marketing operations.

    5. Emerging Issues and developments in international marketing: Ethical and social

    issues; International marketing of services; Information technology and international

    marketing; Impact of globalisation; WTO.

    References :1. Czinkota, M.R: International Marketing, Dryden Press, Boston.

    2. Fayerweather, John: International Marketing, Prentice Hall, New Delhi.

    3. Jain, S.C: International Marketing, CBS Publications, New Delhi.

    4. Keegan, Warren J.: Global Marketing Management, Prentice Hall, New Delhi.

    5. Onkvisit.. Sak and John J. Shaw: International Marketing: Analysis and Strategy,

    Prentice Hall, New Delhi.

    6. Paliwoda, S.J (ED): International Marketing, Reader, Routledge, London.

    7.

    Paliwoda, Stanley J.: The Essence of International Marketing, Prentice Hall, New Delhi.8. Sarathy, R and V Terpstra: International Marketing, Dryden Press, Boston.

    9. Vsudeva P .K., International Marketing; Excel Books, New Delhi.

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    OPTIONAL GROUP E INTERNATIONAL BUSINESS

    MC 253 INTERNATIONAL FINANCIAL MANAGEMENT

    Time : 3 Hours Max. Marks : 100

    Theory : 80

    Int. Asst. : 20

    Note: The question paper covering the entire course shall be divided into three

    sections as follows:

    Section A: It will consist of 10 very short answer questions from the entire syllabus with answer

    to each question upto ten lines in length. Students will attempt 8 questions. Each question will

    carry 2 marks; the total weightage being 16 marks.

    Section B: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-I of the syllabus andthe candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Section C: It will consist of essay type/numerical questions with answer to each question upto

    five pages in length. Four questions will be set by the examiner from Part-II of the syllabus and

    the candidates will be required to attempt two questions. Each question will carry 16 marks. The

    total weightage of the section shall be 32 marks.

    Objectives

    The objective of this paper is to give students an overall view of the international financial

    system and how multinational corporations operate.

    Course ContentsPart I

    Multinational Financial Management An overview; Evolution of the International Monetary

    and Financial System; Managing short-term assets and liabilities; Long-run Investment

    Decisions. The Foreign Investment Decisions Political Risk Management; Multinational

    Capital Budgeting Application and Interpretation;

    Part - II

    Cost of Capital and Capital Structure of the Multinational Firm; Dividend Policy of the

    Multinational Firm; Taxation of the Multinational Firm; Country Risk Analysis; Long-termFinancing.

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    Suggested Readings :

    1. Abdullah, F.A. Financial Management for the Multinational Firm. Englewood Cliffs,

    New Jersey, Prentice Hall Inc., 1987.

    2. Bhalla, V.K. International Financial Management. 2nd

    ed., New Delhi, Anmol, 2001.

    3. Buckley. Adrian. Multinational Finance. New York, Prentice Hall Inc., 1996.

    4. Kim, Suk and Kim, Seung. Global Corporate Finance: Text and Cases. 2nd

    ed. Miami

    Florida, Kolb. 1993.

    5. Shapiro. Alan C. Multinational Financial Management, New Delhi. Prentice Hall of

    India, 1995.