i to iv semester accountingjrnrvu.edu.in/socialscience/syllabus/mcom - i to iv... · 06 acc 406...

JANARDAN RAI NAGAR RAJASTHAN VIDYAPEETH (DEEMED-TO-BE) UNIVERSITY

UDAIPUR (NAAC Accredited 'A' Grade University)



Faculty of CommerceManikya Lal Verma Shramjeevi College, Udaipur


a

Scheme of Examination and Courses of StudyBased on CBCS


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SYLLABUS

M.Com - ACCOUNTINGM.Com - ACCOUNTING

I to IV SEMESTERI to IV SEMESTER

No. F:9-5/84-U.3

Government of India Government of India Ministry of Human Resource Development Ministry of Human Resource Development

(Deptt. of Education)New Delhi, the 12 January 1987

In the exercises of the powers conferred by section 3 of the

university Grants Commission Act. 1956 (3 of 1956), the Central

Government, On the advice of the Commission here by declares that

the Rajasthan Vidyapeeth, Udaipur Shall be deemed-to-be-a

University for the purpose of the aforesaid Act.

NotificationNotification

Sd/-(J.D.Gupta)

Join Secretary to the Govt. of India

The Government of India Ministry of Human Resource

Development, Department of Secondary & Higher Education Vide

their Notification No. F. 31-1/98-U.3 dated 19 August 2003 has

changed the name of University from Changed the name of

University from Rajasthan Vidyapeeth, Udaipur to Janardan Rai

Nagar Rajasthan Vidyapeeth, Udaipur Rajasthan.

Edition - 2016

Price : ` 50/-Price : ` 50/-






AA ljLorha nso;Urks goUrsAA

SYLLABUS

a

M.Com - ACCOUNTINGM.Com - ACCOUNTING

I to IV SEMESTERI to IV SEMESTER

03

SEMESTER - I

S.No.

Course Code

Course TitleCourse Type

Pg. No.

01 ACC 101 Management Accounting Techniques CC-1 06

02 ACC 102 CC-2 08Income Tax Law

03 ACC 103 CC-3 10Business Statistical Methods

04 ACC 104 CC-4 11IFRS-1

05 ACC 105 NTCC -Term Paper

06 BUA 102/

BUA 103

OE-1/OE-2

12Organizational

Marketing Mgt.

Behaviour OR

14

07 ACC 107 SEC 16Tax Planning

NOTE :1. A student has to acquire minimum 27 credits for passing one semester.2. Student can choose one OE programme of his/her choice. There is no compulsion for choosing OE.

Pg. No.

L T PCr.Ut.

4 1 0 05

4 1 0 05

4 1 0 05

4 1 0 05

4 1 0 05

3 1 0 04

- - - 03


Total Credits 27

S.No.

Course Code


Pg. No.

01 ACC 201 Cost Accounting & Cost Control

19

02 ACC 202 21Taxation Laws & Practices

03 ACC 203 22Higher Accounting

04 ACC 204 23IFRS-II

05 ACC 205 -Term Paper

06 BUA 201/

BUA 202

24Strategic Mgt. OR

Org. Development 26

07 ACC 207 28Information System &Accounting

SEMESTER - II

CC-1

CC-2

CC-3

CC-4

NTCC

OE-1/OE-2

SEC

Pg. No.

L T PCr.Ut.

4 1 0 05

4 1 0 05

4 1 0 05

4 1 0 05

- - - 03

4 1 0 05

3 1 0 04

Total Credits 27

04

SEMESTER - IIIS.

No.Course Title

Course Type

Pg. No.

SEMESTER - IV

S.No.

Paper Code


Pg. No.

01 ACC 401 Advance Costing CC-1 45

02 ACC 402 CC-2 47Management and

Operational Audit

03 ACC 403 CC-3 48Operational Research

04 ACC 404 CC-4 49Statistical Analysis

05 ACC 405 CC-5 51IFRS-IV

06 ACC 406 NTCC -Project Report

07 BUA 402 OE-1 52Business Environment/ or

BUA 405 OE-2 54 Production Management

01 Financial Management 31CC-1

02 33Goods & Services Tax CC-2

03 35IFRS-III CC-3

04 36Project Planning and Control CC-4

05 38Research Methodology CC- 5

06 -Field Visit NTCC

Marketing Research/

Material Management07 40OE-1

OE-2

Paper Code

ACC 301

ACC 302

ACC 303

ACC 304

ACC 305

ACC 306

BUA 303

BUA 305 42

4 1 0 05

4 1 0 05

4 1 0 05

4 1 0 05

3 1 0 04

- - - 03

2 1 0 03



4 1 0 05

4 1 0 05

4 1 0 05

4 1 0 05

3 1 0 04

- - - 03

2 1 0 03

Total Credits 27

L T PCr.Ut.

L T PCr.Ut.

Total Credits 27

M.Com

I Semester

06

Course Type : CC- 1Course Code : ACC-101

Department of Accounting

M.Com Semester - I

Course Title : Management Accounting Techniques

Lectures : 75Intenal - 30

External - 70

Objectives :

To familiarize the students with techniques of management

accounting and execute these techniques in management decision-taking.

Unit - I (4 Weeks)

Introduction of Accounting : Management accounting as a area of

accounting; Objectives, Nature and Scope of Financial Accounting, Cost

Accounting and Management Accounting, Management Accounting and

Managerial Decisions, Management Accountants Position, Role and

Responsibilities, Analysis of Financial Statements Techniques-

comparative, Common size, Trend and Ratio analysis.

Unit - II (3 Weeks)

Fund Flow Analysis, Cash Flow Analysis with special ref. to AS-3.

Unit - III (4 Weeks)

Budgeting : Definition of Budget, Essentials of Budgeting, Types of

Budgets functional master, etc.; Fixed and Flexible Budget, Budgetary

control; Zero-base budgeting, Performance budgeting.

Unit - IV (4 Weeks)

Value Added Analysis, Reporting to Management : Objective of

Reporting, Reporting needs at different managerial levels; Types of

reports, Modes of reporting, Reporting at different levels of Management.

Suggested Readings

1. Anthony, Robert : Management Accounting, Taraporewala,

Mumbai.

2. Decoster, Don T. and Elden L. Schafer : Management Accounting : A

Decision Emphasis, John Wiley and Sons Inc., New York.

07

3. Garrison, Ray H. and Eric W. Noreen : Management Accounting,

Richard D. Irwin, Chicago.

4. Hansen, C.T., Gary Sunden; and William O. Stration : Introduction

to Management Accounting, Prentice Hall, Delhi.

5. Pandey, I.M. : Management Accounting, Vikas Publication, Delhi.

6. Welsch Glenn R. Ronald W. Hilton and Paul N. Gordon : Budgeting,

Profit Planning and Control, Prentice Hall, Delhi.

7. Rao, Heda, Gupta (Hindi) : Management Accounting

8. Agrawal, Agrawal (Hindi) : Management Accounting

9. Gupta, S.P. : Management Accounting

10. Khan Jain : Management Accounting

11. Goyal Manmohan : Principles of Management Accounting.

08



M.Com Semester - I

Course Title : Income Tax Laws

Objectives :

To familiarize and update the students with basic principles of

taxations and Indian Taxation System.

Unit - I (3 Weeks)

Basic Concepts: Income, Agricultural income, Casual income

Assessment Year, Previous Year, Gross Total Income, Person : Tax

Evasion, Avoidance and Tax Planning.

Unit - II (4 Weeks)

Basis of Charge : Scope of total income, Residence and Tax liability,

Income which does not part of total income.

Heads of Income : Salaries, Income from house property.


Profit and gains or business or profession including provisions

relating to specific business, Capital gains, Income from other sources.

Unit - IV (4 Weeks)

Computation of Tax Liability: Computation of total income tax,

Liability of an individual, HUF and firm; Aggregation of income; Set-off

and carry forward of losses; Deduction from gross total income.

Suggested Readings

1. Singhania, V.K. : Student's guide to Income Tax, Taxmann, Delhi.

2. Prasad, Bhagwati : Income Tax Law & Practice, Wiley Publication,

New Delhi.

3. Mehrotra H.C. : Income Tax Law & Account, Sahitya Bhawan, Agra.


External - 70

09

4. Dinker Pagare : Income Tax Law and Practice, Sultan Chand & Sons,

New Delhi.

5. Girish Ahuja and Ravi Gupta : Systematic approach to income tax,

Sahitya Bhawan Publications, New Delhi.

10



M.Com Semester - I

Course Title : Business Statistical Methods

Objectives :

The primary objective of the course is to familiarize with application

of statistical techniques for business decisions.

Unit - I (4 Weeks)

Univariate Analysis : An overview of Central Tendency, Dispersion

and Skewness.

Unit - II (4 Weeks)

Probability : Meaning, Events, Theorem, Mathematical

Expectations, Theoretical Frequency Distribution, Binomial, Poisson and

Normal Distribution.


Interpolation and Extrapolation.

Unit - IV (4 Weeks)

Chi-Square Test and Coefficient of Contingency.

Suggested Readings

1. Hooda, R.P. : Statistics for Business and Economics, Macmillan,

New Delhi.

2. Levin, Richard I.: Statistics for Management, Prentice Hall, Delhi.

3. Rao, Gupta, Suthar : Business Statistics.

4. Agrawal, B.M. : Business Statistics, Sultan Chand & Sons.

5. Gupta, S.P. : Statistics, Sultan Chand & Sons.

6. Goyal, Ranga, Gupta : Statistical Methods.


External - 70

11



M.Com Semester - I

Course Title :

International Financial Reporting Standards I

Objectives :

The objective of this paper is to develop analytical skills and

professional competence in accounting.

Unit - I (4 Weeks)

Accounting standardization in India and U.S. IASB : Meaning and

scope of IFRS. Compliance with standards, IAS Framework, Objectives,

Procedure for issuing standards, effective dates etc.

Unit - II (4 Weeks)

* Inventories (IAS-2)

* Statement of Cash Flow (IAS-7)


* Accounting for Taxes on Income (IAS-12)

* Accounting for property, Plant and Equipments (IAS-16)

Unit - IV (4 Weeks)

* Accounting for Leases (IAS-17)

* Revenue Recognition (IAS-18)

Suggested Readings

1. International Financial Reporting Standard, International

Accounting Standard Board, Taxmann Publication.

2. Kulkarni, Shirish - International Financial Reporting Standards,

Sonali Publications, New Delhi.

3. Macjenzie, Coetsee et.al.: Interpretation and Application of

International Financial Reporting Standards, Wiley & Sons.

4. Website : http//www.ifrs.org/IFRSs/Pages/IFRS.aspx.


External - 70

12

Course Type : OE-1Course Code : BUA-102


M.Com Semester - I

Course Title : Organizational Behaviour

Objectives :

This course will help students to a basic understanding of the

behaviour of individuals and groups inside organization and appreciation

of the topics outline in the course contents.

Unit - I (4 Weeks)

Organizations : Meaning and Typology; Individual Behaviour,

Personality, Perceptions, Values, Attitudes and Learning, Group

Behaviour, Meaning of Group Dynamics, Types of Groups, Formation and

Development of Groups, Groups Cohesiveness and Effective-ness,

Diagnosis of Group Behaviour, Techniques for studying Group Behaviour

(Socio-metric Questioning and Robert Bales Interaction Process

Analysis), Communication in Group.

Unit - II (4 Weeks)

Leadership : Definition and Need for Leadership, Approaches to

studying Leadership Traits, Behavioural and Contingency Approaches,

Effective Leadership.

Motivation, Job Satisfaction and Morale : Definition and Character-

istics of Motivation, Motivation Theories and Maslow, Herzberg

McClelland, Vroom and Skinner-Determinations of Job Satisfaction and

Morale, Relationship of Incentives, Job Satisfaction and morale with

productivity.


Competition and Conflict : Level and Stages of Conflict, Causes and

Consequences of Intergroup Conflict, Management of Conflict.

Organizational Culture and Climate: Meaning - Dimensions of


External - 70

13

Organizational Climate, Factors effecting Organizational Climate,

Measurement of Organizational Climate, Meaning and Components of

Culture.

Unit - IV (4 Weeks)

Organizational Change and Effectiveness: Need for change,

Dimension of change, Resistance of change, Management of change,

Effectiveness - Meaning and Dimensions, Measurement, Single and

Multiple criteria measures Organizational Development - Basic Concepts.

Suggested Readings

1. Mersey and Blanchard : Management of Organizational Behaviour,

Prentice Hall, New Delhi.

2. J.S. Chandan : Organizational Behaviour, Vikas, New Delhi.

3. French and Bell : Organizational Development, Prentice Hall, New

Delhi.

4. R. Beckhard : Organizational Development Strategies and Models.

5. Sharma & Jain ; Principals of Management, Apex Publications,

Udaipur.

14

Course Type : OE- 2Course Code : BUA - 103


M.Com Semester - I

Course Title : Marketing Management

Objectives :

To help students sharpen their analytical abilities in Integrated

marketing decisions in a comprehensive manner.

Unit - I (4 Weeks)

Nature and Scope of Marketing - Corporate orientations towards the

marketplace. The marketing environment and environment scanning.

Marketing information system and marketing research.

Unit - II (3 Weeks)

Understanding consumer and Industrial markets, Market segmen-

tation, Targeting and positioning, Product decisions-product mix, Product

life cycle.


New product development, branding and packaging decisions,

Pricing methods and strategies, Promotion decisions - promotion mix,

advertising, sales promotion, publicity and personal selling.

Unit - IV (4 Weeks)

Channel Management - Selection, Co-operation and Conflict

Management Organization of Management Operations, Control of

Marketing efforts, New Issues in Marketing - Globalization,

Consumerism, Green Marketing, Legal Issues.

Suggested Readings

1. Srivastava, P.K. : Marketing Management, Shiv Shakti Publishers,

Udaipur, 2001.

2. Kotler, Philip and Armstrong G.: Principles of Marketing, Prentice

Hall of India, New Delhi, 1997.


External - 70

15

3. Philip Kotler : Marketing Management (Analysis, Planning &

Control), Prentice Hall of India, New Delhi, 1994.

4. J.C. Gandhi : Marketing Managerial Introduction, Tata McGraw

Hill, New Delhi, 1985.

5. Stanton, William J.: Fundamental of Marketing, New York, McGraw

Hill, 1994.

6. Srivastava P.K.: Vipanan Prabandh, Himalaya Publishing House,

Mumbai, 2000, 2nd Edition.

7. Sharma & Jain : Principals of Marketing, Apex Publications,

Udaipur

16

Course Type : SECCourse Code : ACC-107


M.Com Semester - I

Course Title : Tax Planning

Objective :

To familiarize and update the students with basic principles of

taxations and Indian Taxation System.

Unit - I (4 Weeks)

Tax Planning and Tax Management, Concept of Income and

Problem of Tax Planning, Tax Planning & Residential Status and Tax

Planning for employees remuneration.

Unit - II (4 Weeks)

Capital Gain & Tax Planning, Set Off and Carry Forward of Losses

and Tax planning with investments.


Tax Planning and Form of Organizations, Diversion of Income and

Tax Planning.

Unit - IV (4 Weeks)

Tax Planning for Industrial Development and Financial

Management.

Unit - V (3 Weeks)

Tax Planning and Managerial Decisions.

Suggested Readings

1. N.K. Sharma : Tax Planning (Hindi).

2. Singhania, V.K. : Direct Taxes Law and Practice.

3. R.N. Lakhotiya : How to save income tax by tax planning.

4. E.A. Shrivastava : Corporate Tax Planning.


External - 70

17

5. R.N. Lakhotiya : Tax Management.

6. H.P. Raina : Corporate Taxation - A Handbook.

7. C.K. Shah : Tax Planning

8. Patel, Chaudhary : Tax Planning (Hindi & English).

M.Com

II Semester

19

Course Type : CC-1Course Code : ACC-201


M.Com Semester - II

Course Title : Cost Accounting & Cost Control

Objectives :

The primary objective of the course is to familiarize basic concepts

and various cost control techniques.

Unit - I (4 Weeks)

Introduction : Cost Accounting - Meaning, Definition, Objects,

Limitations System, Method and Technique of Costing.

Unit - II (3 Weeks)

Unit costing, operating costing and Reconciliation of Cost &

Financial accounts.


Marginal Costing : Meaning, Advantage and Limitation of Marginal

Costing, Break-Even-Analysis-Constituents, BEP Charts and Profit

volume charts, difference between marginal costing and absorption

costing.

Application of marginal costing for decision making : Make or buy,

product mix, Export V/s Local Sale, Fixation of selling price and Selection

of equipment decision.

Unit - IV (4 Weeks)

Standard Costing : Meaning, Definition, objects advantages and

limitation of standard costing difference between standard costing &

budgetary control. Analysis of variances Material, Labour Overhead and

Sales Variance, Control of Variances.

Suggested Readings

1. Jain, Narang : Cost Accounting (Hindi & English)


External - 70

20

2. Bhar, B.K. : Cost Accounting Method & Problems

3. Maheshwari, Mittal : Cost Accounting Theory & Problems

4. Oswal, M.L. : Cost Accounting & Cost Controls

5. Nigam, Sharma : Theory & Technique of Cost Control

6. Rao, Gupta, Mundra : Cost Accounting (Hindi)

7. Kishore R.M. : Cost Accounting

8. Jain, Khandelwal, Pareek : Cost Accounting

21

Course Type : CC- 2Course Code : ACC- 202


M.Com Semester - II

Course Title : Taxation Laws & Practices

Objectives :

The familiarize and update the students with basic principles of

taxations laws relating to different assesses.

Unit - I (4 Weeks)

Assessment of co-operative societies, Representative Assessed,

Non-residents and a firm.

Unit - II (4 Weeks)

Detailed study of Income Tax Act and Rules with references to

Assessment of companies.


Deduction of Tax at source : Advance Payment of Tax.

Unit - IV (4 Weeks)

Collection and Recovery of Tax, Offences, Prosecution and

Penalties, appeals and revision & refunds of income tax.

Suggested Readings

1. Patel & Choudhary : Income Tax Law & Accounts

2. Mehrotra, H.C. : Income Tax Law & Accounts

3. Bhagwati Prasad : Income Tax Law & Accounts

4. Bhattacharya S.O.: Income Tax Law & Accounts

5. Kanga & Palkiwala : Law & Practice of Income Tax in India

6. B.B. Lal : Income Tax Law & Accounts


External - 70

22



M.Com Semester - II

Course Title : Higher Accounting

Lectures : 75

Marks : 100

Objectives :

The primary objective of the course is to familiarize Final Accounts

preparation of companies.

Unit - I (4 Weeks)

Final accounts of Company's computation of managerial

remuneration and disposal of profit.

Unit - II (3 Weeks)

Valuation of Goodwill and Shares.


Accounting for Amalgamation of Companies as per Indian

Accounting Standard 14, Accounting for internal reconstruction Inter-

company holdings.

Unit - IV (4 Weeks)

Accounts of holding companies.

Suggested Readings

1. Gupta, R.L. : Advanced Accounting

2. Shukla, Grewal : Advanced Accounting

3. Rao, Heda, Gupta : Corporate Accounting

4. S.N. Maheshwari : Advanced Accounting

23



M.Com Semester - II

Course Title :

International Financial Report Standards II

Lectures : 75

Marks : 100

Objectives :



Unit - I (4 Weeks)

Accounting for employee benefits (IAS-19).

Unit - II (4 Weeks)

Accounting for government grants and disclosure of government

assistance (IAS-20).


Effects of changes in foreign exchange rates (IAS-21).

Unit - IV (3 Weeks)

Capitalization of borrowing costs (IAS-23).

Suggested Readings





3. Macjenzie, coetsee etl al.: Interpretation and Application of


4. Website http ://www.ifrs.org/IFRSs/Pages/IFRS.aspx,

24



M.Com Semester - II

Course Title : Strategic Management

Lectures : 75

Marks : 100

Objectives :

To acquaint the students with the process and evaluation of Strategic

Management and sharpen their analytic abilities in integrating strategic

marketing decision in a comprehensive manner.

Unit - I (4 Weeks)

An Introduction to Business Policy : Nature, Importance and

Objectives of Business Policy, An Overview of Strategic Management:

Defining and Explaining Strategy, Level at which Strategy Operates,

Models of Strategy Management Process.

Unit - II (3 Weeks)

Strategic Intent : Vision, Mission, Business, Definition, Goals and

Objectives, External and Internal Environment, Corporate Level

Strategies, Business Level Strategies.


Strategy Implementation : Aspects of Strategy, Implementation

Strategy, Plans, Programme, Project, Budget, Policies, Rules and

Regulations, Project Implementation, Procedural Implementation,

Resource Allocation.

Strategy Evaluation : An overview of Strategy Evaluation, Nature &

Importance of Strategy Evaluation, Participants Strategy, Evaluation

Barriers in Evaluation.

Unit - IV (4 Weeks)

An Overview of Strategy Control : Nature & Types of Strategic

Control, Process of Evaluation.

25

Case Method and Case Studies : Applying Strategic Management

Through the Case Method, Case Study/situation.

Suggested Readings

1. Azhar Kazmi : Business Policy and Strategic Management, Tata

McGraw Hill Publishing Co. Ltd.

2. David Asch & Cliff Bowman : Readings in Strategic Management,

The Macmillan Press Ltd.

3. Franis Cheruminium : Business Policy and Strategic Management,

Himalaya Publishing House.

4. George Luffman, Edward Lea, Stuart Sanseron & Brain Kenny :

Strategic Management, an Analytical Introduction, Blackwell

Publishers Ltd.

5. Maccarthy, Minichello & Curran : Business Policy and Strategy

Concepts and Readings, Richard D. Irwin Inc.

6. Pearce II & Robinson : Jr. Strategic Management, Strategy,

Formulation and Implementation, AITBS Publishers and

Distributors, Delhi.

7. Thompson, Jr. Strickland III : Strategic Management, Concepts and

Cases, Irwin McGraw Hill.

8. Dr. P.C: Jain: Strategic Management, Ramesh Book Depot, Jaipur

(Raj).

26



M.Com Semester - II

Course Title : Organizational Development

Lectures : 75

Marks : 100

Objectives :

To enhance skills in facilitation, OD skills, group process

communication and collaboration.

Unit - I (4 Weeks)

Organization Development : Definition, Characteristics,

Underlying Assumptions and Values of OD, Assumptions about people.

Unit - II (3 Weeks)

The Concept of System : Systems Technology, Operational,

Diagnostic, Action and Process Maintenance Components of OD, Action

Research as Process, as Approach, Uses and Varieties.


Nature of OD : Interventions, Some Classifications, Schemata for

OD Interventions, Team and Later group interventions, Personal

Interpersonal and Group Process Interventions.

Unit - IV (4 Weeks)

Comprehensive Interventions : Confrontation Meeting, Survey

Feedback, Likert's System for Management, Grid OD, Contingency

Theory of Lawrence and Lorsch, Structural Interventions - Congruency /

Incorgruence with OD Management by Objective - its application and

appraisal.

Suggested Readings

1. Alderfar : Organisation Development.

27

2. Rechard Backhard : Organizational Development : Strategies &

Models.

3. Keith Davis : Human Behavior Prentice........at work, Tata McGraw

Hill, New Delhi, 1977.

4. L.M. / Prasad : Organizational Behavior, Sultan Chand & Co., New

Delhi.

28

Course Type : SECCourse Code : ACC-207


M.Com Semester - II

Course Title : Information System and Accounting

Lectures : 75

Marks : 100

Objectives :

To enable the students to enhance their knowledge in Accounting

Information System and computerized accounting by using various

accounting software application.

Unit - I (3 Weeks)

Information System - Data and Information concept, System

concept, Open and Closed system, Business as a system.

Unit - II (4 Weeks)

Information System Security - Approach to IS development,

Requirement analysis, Design, Implementation and Maintenance, IS

Security, Disaster.


Accounting Information System - Categories of Accounting

Information System, Architecture of AIS, Implementation of AIS, Major

Accounting Information System, Financial Information System.

Unit - IV (4 Weeks)

Transaction Processing and Computerized Commercial Application

- TP Cycle, Data Validation, Batch and Online processing, Computerized

Commercial Application.

Unit- V (4 Weeks)

Computerized Accounting by using Excel - Application of Statistical

and Accounting & Finance Functions, Use of Accounting Software

Application.

29

Suggested Readings

1. Information System and Accounting : Sharma, Agarwal, Mangal

(Hindi & English).

2. Fundamentals of Computers : V. Rajaraman

3. Programming in COBOL : Schaum Series

4. Principles of Auditing - Tondon

5. Selecting the Computer System - Chorafas

6. System Analysis & Data Processing : Subramaniam and Menon.

M.Com

III Semester

31



M.Com Semester - III

Course Title : Financial Management

Lectures : 75

Marks : 100

Objectives :

To familiarize the students with techniques of financial management

and execute these techniques in management of finance.

Unit - I (4 Weeks)

Financial Management : Meaning, Nature and Scope of Finance,

Financial Goal-Profit V/s Wealth Maximization; Finance Functions -

Investment, Financing and Dividend Decisions.

Capital Budgeting : Nature of Investment Decisions; Investment

Evaluation Criteria - Net Present Value, Internal Rate of Return,

Profitability Index, Payback Period, Accounting Rate of Return; NPV and

IRR Comparison; Capital Rationing.

Unit - II (3 Weeks)

Cost of Capital : Meaning and Significance of Cost of Capital;

Calculation of Cost of Debt, Preference Capital, Equity Capital and

Retained Earnings; Combined Cost of Capital (weighted); Cost of Equity.


Capital Structure Theories: Traditional and M.M. Hypotheses

without taxes. Dividend Policies : Issues in Dividend Decisions, Walter's

Model, Gordon's Model, M.M. Hypothesis, Dividend and Uncertainty,

Relevance of Dividends policy in practice; Forms of Dividends Stability.

Unit - IV (4 Weeks)

Management of Working Capital: Meaning, Significance and Types

of Working Capital; Calculating Operating Cycle Period and Estimate of

Working Capital Requirement; Financing, Sources of Working Capital.

32

Suggested Readings

1. Bhattacharya, Hrishikesh : Working Capital Management :

Strategies and Technique; Prentice Hall, New Delhi.

2. Chandra, Prasanna : Financial Management, Tata McGraw Hill,

New Delhi.

3. Pandey, I.M. : Financial Management, Vikash Publishing House,

New Delhi.

4. Khan & Jain : Financial Management, TMH Financial Analysis.

5. Dave, Nagar, Sojatia, Goyal & Gakhreja : Financial Management,

Ajmera Book Company, Jaipur.

6. Agarwal, Agarwal & Kothari : Financial Management,

RameshBook Depot, Jaipur.

33




Course Title : Indirect Taxes

Lectures : 75

Marks : 100

Objectives :


professional competence in all aspects of taxation.

Unit - I (3 Weeks)

Central Excise Duty : Nature and Scope of Central Excise;

Importance & Definitions; General Procedure of Central Excise;

Clearance and Excisable Goods, Concession to Small Scale Industry under

Central Excise Act; CENVAT.

Unit - II (4 Weeks)

Customs Duty: Role of customs in International Trade; Important

Terms and Definitions, Assessable Value; Baggage; Bill of Entry; Dutiable

Goods; Duty: Exporter; Foreign Going Vessel; Aircraft Goods; Import

Manifest; Importer; Prohibited Goods; Shipping Bills; Store; Bills of

landing; Export Manifest; Letter of Credit; Kinds of Duties - Basic,

Auxiliary, Additional or Countervailing; Basics of Levy - Advalorem,

Specific Duties, Prohibition of Export and Import of Goods, Provision

regarding Notified and Specified Goods; Import of Goods - Free Import &

Restricted Import; Types of Import - Import of Cargo, Import of Personal

Baggage, Import of Stores.


Central Sales Tax

Unit - IV (4 Weeks)

Rajasthan Sales Tax (RVAT)

Suggested Readings

1. Jain, Jain and Agarwal : Indirect Tax, Ramesh Book Depot, Jaipur.

34

2. Singhania & Singhania : Student Guide to Indirect Tax, Taxmann,

New Delhi.

3- iVsy] pkS/kjh % vizR;{k dj] pkS/kjh izdk'ku] t;iqj

4. Bangar & Bangar : Indirect Tax Laws, Aadhya Prakashan, Delhi.

35




Course Title :

International Financial Reporting Standards III

Lectures : 75

Marks : 100

Objectives :



Unit - I (4 Weeks)

Related party disclosures (IAS-24)

Unit - II (4 Weeks)

Accounting and Reporting by retirement benefit plans (IAS-26)


Consolidated and separate financial statement (IAS-27)

Unit - IV (4 Weeks)

Investments in associates (IAS-28)

Suggested Readings

1. International Financial Reporting Standard, International Accounting

Standard Board, Taxmann Publication.

2. Kulkarni, Shriish : International Financial reporting standards, Sonali

Publications, New Delhi.

3. Macjenzie, Coetsee et. al.: Interpretation and Application of


4. Website : http://www.ifrs.org/IFRSs/Pages/IFRS.aspx

36

Objectives :

The objective of this course is to familiarize students with the

applications of techniques in business decisions.

Unit - I (3 Weeks)

Project Identification & Formulation : Project Planning, Meaning

and Characteristics.

Overview of Project Classification : industrial & Non-Industrial

Projects, High, Low & Conventional Technology Projects, Large, Medium

& Small Size Projects, Modernizations, Replacements, Expansion &

Diversification Projects, Private, Public & Joint Sector Projects; Project

Life Cycle, Sources of Project Identification, Macro & Micro

Environmental Factors affecting Projects; Projects Formulation: Pre-

Feasibility Study, Feasibility Study and detailed project report.

Unit - II (4 Weeks)

Project Appraisal : Different types of Project Appraisals : Technical,

Economic, Organizational, Commercial & Financial Appraisal, Criteria

for Project Appraisals : Pay Back Period, Accounting Rate of Return, Net

Present value & Internal Rate of Return, Treatment of Risk & Uncertainty.


Social Cost Benefit Analysis & Shadow Pricing : Rationale for

Social Cost Benefit Analysis; UNIDO, IM and Indian Approaches to

Social Cost Benefit Analysis; Shadow Prices of Traded Good, Non-Traded

Goods, Labour, Foreign Exchange, Adjustment for Merit & Demerit

Goods, Social Discount Rate.




Course Title : Project Planning and Control

Lectures : 75

Marks : 100

37

Unit - IV (4 Weeks)

Business Forecasting: Characteristics; Forms of Project

Organizations; Themes, Advantages, limitations, Methods or Techniques

of Business Forecasting.

Suggested Readings

1. Bryce, M.C. : Industrial Development, McGraw Hill (Int. Ed.), New

Delhi.

2. Chandra, Prasanna : Project Preparation, Appraised and

Implementations, Tata McGraw Hill, Delhi.

3. Choudhary, S.: Project Management, Tata McGraw Hill, New Delhi.

4. Little I.M.D. & Mirriess J.A. : Project Appraisal & Planning for

Developing Countries, Heinemann Education Books, London.

38

Objectives :

The objective of the course is acquaint the students with the process

and techniques of conducting research. The course is expected to train the

students to plan and execute the research in business.

Unit - I (4 Weeks)

Introduction : Meaning, Objectives & types of research approaches.

Research Problems : Research Design : Meaning and Need for research

design. Features of a good design. Important concepts Different Research

Designs.

Unit - II (3 Weeks)

Sampling Design : Census & Sample Survey, Step in sampling

design, Different types of sample design, Random sampling, Scaling

Techniques : Meaning, Scale, Classification, Importing Scaling

techniques, Scale construction techniques.


Methods of Data Collection : Primary Data Collection, Observation

Method, Interview Method, Questionnaire and the Schedules, Collection

of Secondary Data.

Unit - IV (4 Weeks)

Interpretation and Report Writing : Meaning of Interpretation

techniques, significance of Report Writing, Types of Report.

Suggested Readings

1. Dr. K.R. Sharma : Research Methodology




Course Title : Research Methodology

Lectures : 75

Marks : 100

39

2. C.R. Kothari : Research Methodology

3. Sadhu Singh : Research Methodology in Social Sciences

4. Willkihson Bhandarkar : Research Methodology

5. Social Research : Research Methodology

40


Department of Business Administration


Course Title : Marketing Research

Lectures : 75

Marks : 100

Objectives :

To enable the students to understand the principles and procedure of

marketing.

Unit - I (4 Weeks)

Nature, Scope and Definition of Marketing Research : Market

Research and Marketing Research, Need and Importance of Marketing

Research, Problem, Steps in Marketing Research, Marketing Decision,

Symptoms, Problem, Decision, Intuitive Decision, Recurring Decision,

Scientific Decision, Decision Process.

Unit - II (4 Weeks)

Research Design : Definition, Steps in Research Plan, Exploratory

Research Design, Descriptive Research Design, Diagnostic Research

Design, Experimental Research Design.

Unit - III ( 4 Weeks)

Marketing Data, Primary & Secondary Data : Questionnaire,

Schedule, Classification & Tabulation of Data, Analysis and Inter-

pretation of Data.

Unit - IV (3 Weeks)

Tools and Techniques of Research : Sampling - Survey and Panel

Research, Observation and Experiment.

Suggested Readings

1. Richard D. Crisp : Marketing Research (Richard Er.)

2. P.K. Shrivastava Marketing Research (Rajasthan Hindi Granth

Academy, Jaipur).

41

3. P.V. Kulkarni, Homi Pradhan & Others : Modern Marketing

Research, Himalaya Publishing House, Bombay.

4. Reberts Freger & Verdoon : Research Methods in Economics and

Business.

42

Unit - I (4 Weeks)

Conceptional : Role and Importance of Materials Management,

Scope and Functions, Material Cycle, Organization of Material

Management, Goals and Objectives of Material Organization, Materials

Planning.

Purchase Function : Make or Buy decisions, Purchase Procedure,

Factors affecting Purchase Organization, Centralized, Legal Aspects of

Purchasing, Price, Payment, Quality, Delivery Terms.

Unit - II (4 Weeks)

Stores Management : Functions, Principles of strings, Stores classi-

fication, Coding and Identification, Receiving Procedure, String, Issuing

Materials, Stores Recorded, Physical Verification of Materials.

Inventory Management : Inventory Classification, Inventory

Control level, Safety Stock Level, Peak and Slack Level, ABC Analysis of

Inventory.


Warehousing : Functions of Warehousing Manager, Location and

Layout of Warehouses, Warehousing Problems.

Materials Handling : Objective, Principles, Types and Classification

of Material Handling Equipments, Relationship with flow of materials and

plant layout.

Unit - IV (3 Weeks)

Odolescence, Surplus and Scrap Management, Reason for

Generation, Identification Control and Disposal.

Value Analysis : Meaning, Objects, Application and Problems.

Course Type : OE- 2Course Code : BUA-305



Course Title : Material Management

Lectures : 75

Marks : 100

43

Suggested Readings

1. Alijan : Purchasing Handbook.

2. Dean S. Ammer : Material Management.

3. Dutta, S.K. : Material Management.

4. Lamer and Donald : Purchasing and Material Management.

5. Porwal & Suthar : Principle of Material Management, RBD, Jaipur.

M.Com

IV Semester

45



M.Com Semester - IV

Course Title : Advanced Costing

Lectures : 75

Marks : 100

Objectives :

To enable the students to understand the principles and procedure of

cost accounting and to apply them to different practical situations and also

to familiarize the students with the basic cost concepts, allocation and

control of various costs and methods of costing.

Unit - I (4 Weeks)

Differential Costing : Meaning, Significance, Essential Features,

Differential Cost, Analysis Difference between Differential and Marginal

Cost, Decisions based on differential costing.

Unit - II (3 Weeks)

CVP Analysis and BEP Analysis, Advanced Techniques for BEP

Analysis.


Product and Production decisions.

Decision relating to Pricing : Need, Objectives, Study of Life-cycle

of a product, Pricing Policy, Factors affecting Pricing Policy.

Marketing Cost Analysis & Decision Making, Marketing,

Marketing Cost, Analysis of Marketing Cost, Factors affecting marketing

decisions. Marketing Cost Analysis.

Unit - IV (4 Weeks)

Introduction to activity based costing, Quality costing, Target and Life

cycle costing.

Suggested Readings

1. Oswal, Mangal, Bidawat : mPpLrjh; ykxr leL;k,a

46

2. Jain, Narang : Cost Accounting.

3. N.K. Prasad : Principles and Practices Cost Accounting.

4. Bhabatosh Banerjee : Costing Accounting.

5. Jawahar Lal : Cost Management, TMH, New Delhi.

47



M.Com Semester - IV

Course Title : Management & Operational Audit

Lectures : 75

Marks : 100

Objectives :

To familiarize the students with techniques of audit and execute

these techniques in management decision taking.

Unit - I (4 Weeks)

Concept of Management and Operational Audit, Nature & Propose,

Management Audit Programme.

Unit - II (3 Weeks)

Requirement of Audit under of Companies Act, 2013.

Propriety Audit : its concept, propriety Auditor public sector companies

with special reference to the Companies Act, 2013.


Review of Internal Control.

Review of efficiency of management information system, Appraisal of

Management Decisions.

Unit - IV (4 Weeks)

Cost Audit : Meaning, objects, advantages, cost audit of material

labours, overheads cost audit programme.

Suggested Readings

1. Liadbermand Cohm : Operation Auditing.

2. Lennard Willia : Management Audit, Appraisal of Management

Method & Performance.

3. Rose T.G. ; Management Audit.

4. Institute of Internal : Operations Auditing Auditions, New York.

5. Khandelwa, M.D. : Management Audit (Hindi).

48



M.Com Semester - IV

Course Title : Quantitative Techniques

Lectures : 75

Marks : 100

Objectives :


applications of quantitative techniques in business decisions.

Unit - I (4 Weeks)

Operations Research : Meaning, Techniques, Limitations, Phases

(Steps significance of operations research), Significance of QT in

managerial decisions.

Unit - II (3 Weeks)

Linear Programming and its Applications : Graphic Method and

Simplex Method; Duality Problem.


Waiting Line Models : Meaning & Characteristics queuing system,

Basic Models of Queuing theory.

Unit - IV (4 Weeks)

Network Analysis Introduction to PERT, an Application areas of

PERT and CPM.

Suggested Readings

1. Sharma, J.K. : Operations Research Theory and Applications,

Macmillan India Ltd., New Delhi.

2. Agarwal, J.D. and Sagarika Ghosh : Quantitative Technique for

Financial Analysis, Indian Institute of Finance, New Delhi.

49



M.Com Semester - IV

Course Title : Statistical Analysis

Lectures : 75

Marks : 100

Objectives :


applications of techniques in business decisions.

Unit - I (3 Weeks)

* Bi-Variate Correlation

* Regression Analysis

Unit - II (4 Weeks)

* Time Series Analysis


Statistical Decision Theory : Meaning, Characteristics, Decision

Process, Decisions under Uncertainty & Risk.

Unit - IV (4 Weeks)

* Association of Attributes

Suggested Readings

1. Hooda, R.P.: Statistics for Business & Economics, Macmillan, New

Delhi.

2. Heinz, Kholer : Statistics for Business & Economics, Harper

Collians, New York.

3. Heinz L.W. : Quantitative Approach to Managerial Decisions,

Prentice Hall, New Jersey.

4. Levin, Richard I. : Statistics for Management, Prentice Hall, New

Delhi.

5. Rao, Gupta, Suthar : Business Statistics, Ramesh Book Depot,

Jaipur.

50

6. Gupta, S.P. : Statistics, Sultan Chand & Sons, Delhi.

7. Gupta, B.L., Goyal R.K. : Business Statistics, Ajmera Book

Company, Jaipur.

51



M.Com Semester - IV

Course Title : International Financial Reporting Standards IV

Lectures : 75

Marks : 100

Objectives :



Unit - I (4 Weeks)

Financial Reporting in Hyper Inflationary Economics (IAS-29).

Unit - II (4 Weeks)

Interest in Joint Venture (IAS-31).


Earnings per Share (IAS-33).

Unit - IV (4 Weeks)

Interim Financial Reporting (IAS-34).

Suggested Readings





3. Macjenzie, coetsee et al.: Interpretation and Application of


4. Website : haap://www.ifrs.org/IFRSs/Pages/IFRS.aspx

www.deloitteifrslearning.com

52



M.Com Semester - IV

Course Title : Business Environment

Lectures : 75

Marks : 100

Objectives :

The objective of the course is to expose students to the concept,

importance and dynamics of business environment and India's

involvement with global business operations. The course also discusses

theoretical foundations of business environment to the extent these are

relevant to understand the mechanics of global business operations and

economic development.

Unit - I (3 Weeks)

Business Environment : Meaning, Definition, Nature, Need and

Importance of Studying Business Environment.

Internal and External Environment.

Unit - II (4 Weeks)

Indian Agriculture : Significance of Indian Agriculture, Problems of

Agricultural Sector, Remedial Measure for the Problem of Agriculture.

Small Scale and Cottage Industry in India : Meaning, Importance,

Problems and Suggestions for the improvement of SSI and Cottage

Industries.


Public Sector Industries in India : Role of Public Sector Industries in

Indian Economy, Problems and Suggestions.

Multinational Corporations : Meaning, Characteristics of MNCs, Role of

MNCs in Indian Economy, Advantages and Dangers of MNCs.

Unit - IV (4 Weeks)

Indian Foreign Trade : Volume, Composition, Direction of Foreign

Trade in India, Recent Trends in Indian Foreign Trade.

53

Export Promotion : Need and Importance, Government Efforts for Exports

Promotions.

Unit - V (4 Weeks)

Monetary Policy : Definition, Objective, Importance, Monetary

policy of India.

Fiscal Policy : Meaning, Definitions, Objectives, Components, Fiscal

Policy of India, Drawbacks of Fiscal Policy of India.

Suggested Readings

1. Economics Environment of India : Swami, Gupta and Vaishnav,

Ramesh Book Depot.

2. Economics Environment in India : B.L. Mathur.

3. Indian Economy : Rudra Dutta and Sundaram.

4. Indian Economy : A.N. Agarwal

5. Indian Economy : Dhingra.

54

Objectives :

To acquaint the students with the process ane evaluation of

Production Management and sharpen their analytical abilities in

integrating production decision in a comprehensive manner.

Unit - I (3 Weeks)

Production Management : Definitions, Functions, Scope and

Objectives, System Concepts, Production Management : Definitions,

Types of Production System and their examples, System Life Cycle.

Unit - II (3 Weeks)

Plant Location : Site, Location, Factors, Influencing Plant Location.

Plant Layout : Meaning and Types of Location, Factors influencing Plant

Layout.


Work Design : Introduction - Work Study, Method Study, Work

Measurement.

Method Study : Procedure, Objective, Recording Techniques - Charts

(Only).

Work Measurement : Procedure, Time Study (Excluding

Numerically), Motion Study.

Job Design : Objective Environment, Organizational and Behaviour

Dimension of Job Design, Social Technical Approach.

Unit - IV (3 Weeks)

Replacement : Queuing - Single Server (Infinite Population),

Elementary Knowledge about Value Engineering, BPR and ISO Standard.



M.Com Semester - IV

Course Title : Production Management

Lectures : 75

Marks : 100

55

Unit - V (3 Weeks)

Statistical Quality Control :

Process Control : Control charts for Variables and Attributer.

Product Control : Acceptance Sampling, O.C. Curve, Average Outgoing,

Quality Level.

Suggested Readings

1. Buffa : Modern Production Management.

2. Buffa : Operational Management

3. Barhes : Motion and Time Study

4. Hoore and Henrick : Production Management.

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33




Course Title : Goods & Services Tax


External - 70

Objectives of the Course :

The objective of this paper is to develop basic knowledge about rules

and regulations relating to Goods and Services Tax and analytical skills in

customs duty.

Unit-I (3 Weeks)

CGST/SGST - Important terms and Definitions under Central

Goods & Service Tax Act 2017 and State Goods and Service Tax Act

2017, Basic of GST, Meaning and Scope of Supply, Levy and Collection

of tax.

Unit-II (4 Weeks)

CGST/SGST - Time and value of supply of goods or services, Input

Tax Credit, Registration Under CGST/SGST Act Transitional provisions,

Filing of returns and assessment, Composition Scheme, Miscellaneous

provisions under GST.

Unit-III (4 Weeks)

Customs Duty - Role of Customs in International trade, Important

terms & definitions, Assessable Value, Baggage, Bill of entry, Dutiable

Goods, Duty Exporter, Foreign going vessel, Aircraft goods, Import

Manifest, Importer; Prohibited Goods, Shipping Bills; Store; Bills of

Landing : Export Manifest; Letter of Credit.

Unit-IV (4 Weeks)

Kinds of Duties - Basic, Auxiliary, Additional or Counter veiling,

Basics of Levy - Advalorem, Specific duties, Prohibition of Export and

Import of Goods, Provision regarding Notified & Specified Goods;

34

Import of Goods - Free Import & Restricted Import, Types of Import -

Import of Cargo, Import of Personal Baggage, Import of Stores.

Suggested Readings :

1. Jain, Jain and Agarwal : Indirect Tax : Ramesh Book Depot, Jaipur,

2- iVsy] pkS/kjh % vizR;{k dj] pkS/kjh izdk'ku] t;iqjA

3. Bangar & Bangar : Indirect Tax Laws : Adhya Prakashan, Delhi.

4. Koolwal, Ashish and Ritu : Goods and Service Tax (2017).

Commercial Law Publisher (India) Pvt. Ltd.

00

Course Type : CC- 1Course Code : BC 6.1


B.Com Semester - VI

Course Title : Goods & Services Tax


External - 70

Unit-I (3 Weeks)

CGST/SGST - Important terms and definitions under Central

Goods & Service Tax Act 2017 and State Goods and Service Tax Act

2017, Basic of GST, Meaning and Scope of Supply, Levy and Collection

of tax.

Unit-II (3 Weeks)

CGST/SGST - Time and value of supply of goods and/or services,

Input Tax Credit, Transitional provisions, Registration under

CGST/SGST Act, Filing of Returns and Assessment, Payment of Tax

including Payment of tax on reverse charge basis, Refund under the Act.

Unit-III (3 Weeks)

CGST/SGST - Maintenance of Accounts and Records,

Composition scheme, Job work and its procedure, Various Exemption

under GST, Demand and recovery under GST, Miscellaneous provisions

under GST.

Unit-IV (3 Weeks)

IGST - Scope of IGST, Importnt terms and definitions under

Integrated Goods and Service Tax Act, 2017, Levy and Collection of

IGST, Principles for determining the place of supply and Place of supply

of goods and services, Zero rated supply.

Unit-V (3 Weeks)

Customs - Role of Customs in International Trade, Important Terms

& definitions under the Customs Act, 1972; Assessable Value, Baggage,

Bill of entry, Dutiable Goods, Duty Exporter, Foreign going vessel,

00

Aircraft goods, Input, Import Manifest; Importer, Prohibited Goods,

Shipping Bill, Store, Bill of Lading, Export Manifest, Letter of Credit,

Kind of Duties - Basic, auxiliary, additional or counter veiling; basics of

levy-advalorem specific duties, Prohibition of Export and Import of

Goods and Provisions regarding notified & specified goods, Import of

Goods - Free Import and Restricted import, Type of import - Import of

Cargo, Import of Personal Baggage, Import of Stores.

Suggested Readings :

1. Custom Act 1962 and Rules.

2. Commercial's GST, Commercial Law Publishers (India) Pvt. Ltd.,

New Delhi.

3. Datey V.S. : GST Ready Reckoner, Taxman Publication, New Delhi.

4. Koolwal, Ashish & Ritu : Goods and Services Tax (2017)

Commercial Law Publisher (India) Pvt. Ltd.

5. Patel, Chaudhary : Indirect Taxes, Chaudhary Publication, Jaipur.

6. Goel Pankaj : GST Ready Referencer, (2017), Commercial Law

Publisher (India) Pvt. Ltd.

7. Rastogi, Abhishek : Professionals guide to GST Ideation to Reality

(2017).

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