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SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
SATTUR- 626 203 (An Autonomous institution affiliated to the Madurai Kamaraj University, Madurai)
(Re-Accredited with Grade ‘A’ by NAAC)
M.Com
SYLLABUS AND REGULATIONS
UNDER
CHOICE BASED CREDIT SYSTEM (CBCS)
(Those who joined in 2016-2017 and after)
SRNMC Regulation-2016 Syllabus
OBJECTIVES:
The syllabus for P.G Commerce has been designed in such a way that the students,
when they go out will be employable in Banks and Financial Institutions or capable of
becoming entrepreneurs. The focus is also on making them eligible for higher studies
in master of Philosophy and Doctorate.
ELIGIBILITY:
A pass in B.Com /Other related U.G degree of any recognized university.
DURATION OF THE COURSE:
The duration of the course shall be two academic years comprising four semesters
with two semesters in each academic year.
COURSES OF STUDY
1. Core subjects
2. Major electives
3. Project
4. Extra Credits Paper
CREDITS
The term „credit‟ refers to the weightage given to the course, usually in relation to the
instructional hours assigned to it. The total credits required for completing Master of
Commerce is 90. The particulars of the credits for individual components and the courses are
placed on Table-1.
Extra Credits Paper:
1. This paper is optional. Students may or may not select this paper. If he/she selects
this paper and if he/she passes the paper, then 3 extra credits will be added in his/her
total credit to the degree, even otherwise, it won‟t affect the completion of degree.
2. Though this paper is common to all PG programmes, the syllabus varies according to
the subject selected by the department.
3. The title of this paper is “Model Paper for NET Examinations”
4. Examination for this paper will be held at the end of the 4th
semester examinations.
5. There is no internal examination and only external examination for this paper.
6. Maximum marks for this paper is 100.
SRNMC Regulation-2016 Syllabus
M.COM
Table -1: Course Pattern
(with effect from the academic year 2016-17)
S.NO SEMESTER I II III IV V TOTAL
HOURS
TOTAL
CREDITS
NO OF
COURSES
1 I Core
6(5)
Core
6(4)
Core
6(5)
Core
6(5)
Elective
6(4) 30 23 5
2 II Core
6(5)
Core
6(4)
Core
6(4)
Core
6(5)
Elective
6(5) 30 23 5
3 III Core
6(5)
Core
6(4)
Core
6(4)
Core
6(4)
Elective
6(5) 30 22 5
4 IV Core
6(5)
Core
6(5)
Core
6(4)
Elective
6(4)
Project
6(4) 30 22 5
TOTAL 120 90 20
Extra Credits Papers 3
Grand Total 93
SRNMC Regulation-2016 Syllabus
Section Types of Question No. of
Questions
No. of
Questions to
be answered
Marks for
each question Total Marks
A
Q.No.(1-10)
Multiple choice
(Two from each unit) 10 10 1 10
B
Q.No.(11-15)
Either or type
(One from each unit) 5 5 7 35
C
Q.No.(16-20)
Open choice
(One from each unit) 5 3 10 30
A candidate passes the P.G programme by scoring a minimum of 50% (internal +
external) in each paper of the course. No minimum mark for internal assessment. The
minimum mark for external assessment is 45%.
EVALUATION
The performance of the student is evaluated in terms of percentage of marks with a
provision for conversion to grade points. Evaluation for each course shall be done by a
continuous internal assessment by the concerned course teacher as well as by an end semester
examination which will be a written type examination of 3 hours duration and will be
consolidated at the end of the course. The ratio of marks to be allotted to continuous internal
assessment and to end semester examination is:
Theory
Project
Internal Marks
25
40
External Marks
75
60
(Project Evaluation 40 +Viva Voce
20)
Total Marks 100 100
SRNMC Regulation-2016 Syllabus
The components for continuous internal assessment are:
Two tests - Each 15 Marks
Average - 15 Marks
Seminar/Group Discussion - 5 Marks
Assignment - 5 Marks
Total - 25 Marks
PASSING MINIMUM
A) Theory:
1. 50% of the aggregate (external + internal)
2. No separate pass minimum for internal
3. 34 marks out of 75 is the pass minimum for the external.
B) Project:
1. 50% of the aggregate (Project Evaluation + Viva Voce)
2. No separate pass minimum for Viva Voce
3. 27 marks out of 60 is the pass minimum for the external.
SRNMC Regulation-2016 Syllabus
M.Com
Table – 2: Course details and scheme of examinations
(With effect from the academic year 2016 – 17)
FIRST SEMESTER
S.No Title of the Paper
Subject
Code Hrs/
Week Credit
Exam
/Hrs
Marks Total
Int Ext
1. Advanced
Accounting
P16COC11 6 5 3 25 75 100
2. Business
Environment
P16COC12 6 4 3 25 75 100
3. Financial Markets
and Services
P16COC13 6 5 3 25 75 100
4. Advanced Business
Statistics
P16COC14 6 5 3 25 75 100
5.
Elective
a. Managerial
Economics
b. Management
Concepts
P16COE11
P16COE12
6 4 3 25 75 100
SRNMC Regulation-2016 Syllabus
SECOND SEMESTER
S.N
o
Title of the
Paper
Subject
Code
Hrs per
Week Credit
Exam
Hrs
Marks Total
Int Ext
1. Operations
Research
P16COC21 6 5 3 25 75 100
2. Cost Accounting P16COC22 6 4 3 25 75 100
3. Company Law P16COC23 6 5 3 25 75 100
4.
Research
Methods in
Commerce
P16COC24
6 5 3 25 75 100
5.
Major Elective
a. Computer and
Office
Automation
b. Modern
Banking
P16COE21
P16COE22
6 4 3 25 75 100
SRNMC Regulation-2016 Syllabus
THIRD SEMESTER
S.No Title of the Paper
Subject
Code Hrs per
Week Credit
Exam
Hrs
Marks
Total Int Ext
1. Advanced Corporate
Accounting
P16COC31 6 5 3 25 75 100
2. Direct Taxes P16COC32 6 4 3 25 75 100
3. Security Analysis and
Portfolio Management
P16COC33 6 5 3 25 75 100
4. International Marketing P16COC34 6 4 3 25 75 100
5.
Major Elective
a. Retail Marketing
Management
b. Human Resource
Management
P16COE31
P16COE32
6 4 3 25 75 100
SRNMC Regulation-2016 Syllabus
FOURSE SEMESTER
S.
No Title of the Paper
Subject
Code
Hrs
per
Week
Credit Exam
Hrs
Marks
Total Int Ext
1. Accounting for
Management Decisions
P16COC41 6 5 3 25 75 100
2. Indirect Taxes P16COC42 6 4 3 25 75 100
3. Financial Management P16COC43 6 5 3 25 75 100
4.
Major Elective (Any one)
a.Computerized
Accounting
Packages - Tally 9.0
Lab
b. Entrepreneurship
Development
P16COE41
P16COE42
6 4 3 40 60 100
5. Project
P16COPT41
6 4 3 40 60 100
Extra Credit Paper
Model Paper for NET/ SET
Examination
P16COX41 3 3 100
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC11
Semester : I No. of Hours allotted : 6/Week
Subject : Core paper I No. of Credits : 5
Title of the Paper: ADVANCED ACCOUNTING
Objectives:
To educate the learners about accounting concepts, standards and principles
To make the learners conversant with accounting for non-trading concerns and
insurance claims
To enlighten the learners on branch and departmental accounts
Unit I
Accounting–financial information system–Accounting Concepts and Conventions-
Accounting Standards– Indian and International-Critical review of accounting principles and
concepts.
Unit II
Accounting problems related to Non-trading concerns–Insurance claims–Loss of
stock policy–Consequential loss Policy.
Unit III
Branch Accounts–Meaning–Accounting in respect of dependent branches-Debtors
system, stock and debtors system, final accounts system (Excluding foreign branches)
Departmental Accounting–Meaning–Interdepartmental transfers–Stock reserve.
Unit IV
Insolvency accounting–Meaning–Statement of affairs–Deficiency account–
Distinction between insolvency of an individual and a partnership firm.
SRNMC Regulation-2016 Syllabus
Unit V:
Accounting problems related to Admission, Retirement and death of a partner-
Dissolution and Piecemeal distribution
Text Book:
Title of the Book : ADVANCED ACCOUNTANCY
Names of the Author : JAIN S.P., NARANG K.L
Publisher : KALYANI PUBLISHERS, DELHI
Edition/Year : SECOND REVISED EDITION 2011
Reference Books:
Reference Book-1:
Title of the Book : ADVANCED ACCOUNTING
Names of the Author : ARULANANDAM & RAMAN
Publisher : HIMALAYA PUBLISHING
Edition/Year :
Reference Book-2:
Title of the Book : ADVANCED ACCOUNTING
Names of the Author : R.L.GUPTA
Publisher : S.CHAND-PUBLICATIONS, DELHI
Edition/Year :
Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for Theory
Prepared by:
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC12
Semester : I No. of Hours allotted : 6/Week
Subject : Core paper II No. of Credits : 4
Title of the Paper: BUSINESS ENVIRONMENT
Objectives:
To make the learners to understand the nature and scope of Business Environment
To give an exposure on Consumer Protection Act
To give an idea on the SEBI functions and the guidelines relating to new issues
Unit I
Business Environment - Meaning - Importance – Factors affecting business –
Economic, political, legal, social, competitive, ecological and technological factors - WTO
and GATT
Unit II
Social Responsibility of Business – Dimensions of Social Responsibilities –
Arguments for and against social responsibility of business – Social Audit.
Privatization – Privatization of public sector undertakings – Forms of
privatization – Arguments for and against privatization.
Globalisation: Meaning and dimensions – Features – Strategy – Stages – Essential
Conditions.
Unit III
Consumer Protection Act, 1986 – Consumer rights – Consumer protection
councils – Three-tier structure of grievances redressal machinery – Their composition –
Jurisdiction – Procedure for admission of complaint
Unit IV
Industrial Sickness – Definition – Causes of Sickness – Preventive and Curative
Measures – Sick Industrial Companies Act.
SRNMC Regulation-2016 Syllabus
Unit V
Foreign Direct Investment (FDI) - Foreign Private Investment – Forms – Merits and
Demerits – Government Policy on Foreign Capital – Multinational Corporations in India
Text Book:
Title of the Book : BUSINESS ENVIRONMENT
Names of the Author : FRANCIS CHERUNILAM
Publisher : HIMALAYA PUBLISHING HOUSE.
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : BUSINESS POLICY STRATEGIC MANAGEMENT
Names of the Author : W.F. GLUCK
Publisher : TATA MC GRAW HILL
Edition/Year :
Reference Book-2:
Title of the Book : BUSINESS ENVIRONMENT
Names of the Author : K. CHIDAMBARAM AND V.ALAGAPPAN
Publisher : S VIKAS PUBLISHERS
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC13
Semester : I No. of Hours allotted : 6/Week
Subject : Core Paper III No. of Credits : 5
Title of the Paper: FINANCIAL MARKETS AND SERVICES
Objectives:
To enable the learners to become familiar with the Indian financial system and
structure
To educate the learners on the functioning of financial markets and develop awareness
of recent financial services
Unit I
Financial system – Meaning, Structure, Components and Services – Its Importance in
the development of economy
Unit II
Financial markets – Money market – Call money market – Treasury bills market –
Discount market – Government securities market – Market for commercial paper and
certificate of deposits – Global depository receipts
Unit III
Mutual Funds – Meaning, Scope of Mutual Fund – Origin of Mutual Fund – Types of
Mutual Funds – Importance of Mutual Funds – Organization of the Fund – Net Asset Value –
Performance Evaluation of Mutual funds – Mutual Funds in India – Features of Mutual Funds
Industry.
Unit IV
Factoring and Forfaiting – Meaning and importance – Factoring Vs Discounting –
Factoring in India – Factoring Vs Forfaiting – Advantages and limitations – Forfaiting in
India
SRNMC Regulation-2016 Syllabus
Unit V
Venture Capital – Meaning – Features – Activities of Venture Capital Funds – Scope
of Venture Capital – Importance – Venture Capital Guidelines – Method of Venture
Financing – Indian Scenario – Suggestions for the Growth of Venture Capital.
Text Book:
Title of the Book : FINANCIAL MARKETS AND SERVICES
Names of the Author : GORDEN E. & NATARAJAN K
Publisher : HIMALAYA PUBLISHING HOUSE
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : FINANCIAL INSITITUTION AND MARKETING
Names of the Author : BHOLEY L.M.
Publisher : TATA MC GRAW HILL, NEW DELHI
Edition/Year :
Reference Book-2:
Title of the Book : MANAGEMENT OF BANKING AND FINANCIAL SERVICES
Names of the Author : PAUL
Publisher : PEARSON EDUCATION,DELHI
Edition/Year :
Reference Book-3:
Title of the Book : FINANCIAL MARKETS AND INSTITUTUIONS
Names of the Author : MISHKIN
Publisher : PEARSON EDUCATION, DELHI
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC14
Semester : I No. of Hours allotted : 6/Week
Subject : Core Paper IV No. of Credits : 5
Title of the Paper: ADVANCED BUSINESS STATISTICS
Objectives:
To make the learners to understand the advanced statistical concepts and techniques.
To impart knowledge about the various statistical tools.
To develop the skill in application of statistical tools in the field of business and
economics.
Unit I
Correlation analysis: Utility of Correlation Analysis – Partial Correlation – Partial
Correlation Coefficient – Zero order and First order Coefficients - Multiple Correlation –
Coefficient of Multiple Correlation. Regression Analysis-Uses and Significance of
Regression Analysis – Difference Between Correlation and Regression Analysis - Regression
lines - Regression equations (Excluding Multiple regression)
Unit II
Time Series Analysis: Utility of Time Series Analysis – Components of Time Series
- Methods of Measuring trend analysis.
Unit III
Test of Hypothesis: Null and Alternative hypothesis – Procedure for testing
hypothesis - Two types of errors in testing of hypothesis – Two tailed and one tailed test of
hypothesis (Excluding test of significance of Attributes) - test of significance for large
samples – test of significance for small samples – „t” test.
Unit IV
F - test Analysis of variance: F test - Application of F test – Analysis of Variance –
Assumptions in Analysis of Variance – Technique of Analysis of Variance – One Way
Classification and Two Way Classification (ANOVA).
SRNMC Regulation-2016 Syllabus
Unit V
Sign test – Mann - Whitney – Wilcoxon signed rank test - Kruskal Wallis test -
Fredman‟s test - Chi –square test as a test of independence – x² test as a test of goodness of
fitness - x2
test as a test of homogeneity .
Text Book:
Title of the Book : STATISTICAL METHODS
Names of the Author : GUPTA S.P
Publisher : SULTAN CHAND PUBLISHERS, NEW DELHI
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : BUSINESS STATISTICS
Names of the Author : KAZMIER
Publisher : SCHMAN SERIES – MC GRAW HILL
Edition/Year :
Reference Book-2:
Title of the Book : ADVANCED STATISTICAL METHODS
Names of the Author : SANCHETTI AND KAPOOR
Publisher : SULTAN CHAND PUBLISHERS, NEW DELHI
Edition/Year :
Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for Theory Prepared by:
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COE11
Semester : I No. of Hours allotted : 6/Week
Subject : Paper V Elective I (a) No. of Credits : 4
Title of the Paper: MANAGERIAL ECONOMICS
Objectives:
To make the students to understand the concepts of economics and principles to be
applied in business.
To enrich the students in the field of business and management.
To enable the students to familiar with business cycle and inflation.
Unit I
Managerial Economics – Meaning, Nature and Scope – Economic Theory and
Managerial Economics – Managerial Economics and Business Decision Making – Role
of Managerial Economist.
Unit II
Demand Analysis - Demand Determinants - Demand Distinctions - Elasticity of
Demand -Types, Methods of Measurement – Applications - Demand Forecasting for
Industrial Goods - Consumer Goods - Factor Influencing Elasticity of Demand.
Unit III
Cost Analysis - Cost Concepts - Cost and Output Relationship - Cost Control under
Short Run and Long Run-Cost Functions.
Unit IV
Pricing and Output Decisions in Different Market Situations Perfect
Competition – Monopoly, Monopolistic Competition and Oligopoly – Pricing Methods.
Unit V
Business Cycle – Characteristics – Phases – Causes - Effects and Their Control.
Inflation – Causes – Inflationary Gap – Effects and Control of Inflation.
SRNMC Regulation-2016 Syllabus
Text Book:
Title of the Book : MANAGERIAL ECONOMICS
Names of the Author : R.L.VARSHNEY AND R.L.MAHESWARI
Publisher : SULTAN CHAND AND SONS, NEW DELHI
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : MANAGERIAL ECONOMICS
Names of the Author : D.M.MITHANI AND S.SHANTHI
Publisher : HIMALAYA PUBLISHING HOUSE
Edition/Year :
Reference Book-2:
Title of the Book : MANAGERIAL ECONOMICS
Names of the Author : G.S.GUPTA
Publisher : TATA MC GRAW HILL PUBLISHING LTD
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COE12
Semester : I No. of Hours allotted : 6/Week
Subject : Paper V Elective I(b) No. of Credits : 4
Title of the Paper: MANAGEMENT CONCEPTS
Objectives:
To make the learners to understand the Management concepts.
To introduce trends in Management to the learners
To acquire knowledge of Management Functions
Unit I
Nature and Process of Management – Importance – Management as Science, Art and
Profession – Management Thought – System Approach to Management
Unit II
Planning: Principles of Planning, Types of planning, Steps in planning, Importance –
Advantages and limitations of planning. Strategic planning process: Major kinds of strategies,
Implementation of strategies, SWOT Analysis. Decision Making: Characteristics – Process of
Decision Making and types of Decision – making.
Unit III
Organizing Nature – Importance – Functions – Organization Structure and Design –
Span of Management: Factors affecting the span of management – Delegation and
Decentralization. Line and Staff Organization: Effective organization and Organizational
Culture
Unit IV
Staffing – Elements – Functions – Advantages – Recruitment – Sources of
Recruitments, Selection Importance – Selection process – Test – Kinds of test – Interview –
Kinds of interview, Promotion – Qualities of good promotion policy
SRNMC Regulation-2016 Syllabus
Unit V
Directing – Importance of Directing, Leadership: Managing the human factor;
Motivation techniques, Leadership styles, Communication process. Controlling: Process of
control, Prerequisites of controlling systems and methods of control
Text Book:
Title of the Book : PRINCIPLES AND PRACTICE OF MANAGEMENT
Names of the Author : L.M. PRASAD
Publisher : SULTAN CHAND & SONS, DELHI
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : PRINCIPLES OF MANAGEMENT
Names of the Author : STONIES & WANKEL
Publisher : HIMALAYA PUBLISHING HOUSE, NEW DELHI
Edition/Year :
Reference Book-2:
Title of the Book : PRINCIPLES OF MANAGEMENT
Names of the Author : RAMASAMY T
Publisher : HIMALAYA PUBLISHING HOUSE, NEW DELHI
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com (Commerce) Subject Code : P16COC21
Semester : II No. of Hours allotted : 6/Week
Subject : Core paper VI No. of Credits : 5
Title of the Paper: OPERATIONS RESEARCH
Objectives:
To impart knowledge about the decision making in linear programming,
Transportation and Assignment problems.
To make the learners familiar with game theory and queuing theory.
To enable the learners to solve PERT/CPM problems
Unit I
Operations Research: meaning- Scope- Characteristics- Models-Linear programming
(LPP) - Mathematical formulation, Graphical methods, simplex method (Excluding non
standard optimal solutions) - limitations of LPP techniques.
Unit II
Transportation problem- methods for finding initial basic feasible solution-
Transportation algorithm- test for optimal solution- degeneracy- unbalanced Transportation
Problem- maximization.
Assignment problems – Assignment algorithm - Difference between Transportation
problem and Assignment problem – Unbalanced Assignment models - Maximization case-
Restrictions in assignment.
Unit III
Theory of games: Characteristics- two persons zero sum game- pure strategies –
Saddle point – Value of game – Mixed Strategies – Rules for Dominance – Limitations.
Unit IV
Queuing theory: Meaning - Elements of the queuing system – Single channel model
only.
SRNMC Regulation-2016 Syllabus
Unit V:
Network analysis: PERT/CPM – Objectives, Advantages and Limitations –
Similarities and Dissimilarities (Excluding crash cost method)
Text Book:
Title of the Book : OPERATIONS RESEARCH (QUANTITATIVE
TECHNIQUES FOR MANAGEMENT)
Names of the Author : V.K.KAPOOR
Publisher : SULTAN CHAND & SONS
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : RESOURCE MANAGEMENT TECHNIQUES
(OPERATION RESEARCH)
Names of the Author : PROF.V.SUNDARESAN, K.S.GANABATHY
SUBRAMANIAN AND K.GANESAN
Publisher : A.R PUBLICATIONS, ARAPAKKAM, TAMIL NADU
Edition/Year :
Reference Book-2:
Title of the Book : QUANTITATIVE TECHNIQUES
Names of the Author : KOTHARI C.R.,
Publisher : VIKAS PUBLISHING HOUSE PVT LTD., NEW DELHI
Edition/Year :
Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for Theory
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC22
Semester : II No. of Hours allotted : 6/Week
Subject : Core paper VII No. of Credits : 4
Title of the Paper: COST ACCOUNTING
Objectives:
To enable the students to understand the concepts of costing
To acquire the knowledge about elements of cost
To make the students aware of various methods of costing
Unit I
Cost Accounting – Meaning – Objectives – Importance – Advantages – Cost
Accounting Vs Financial Accounting – Cost Accounting Vs Management Accounting –
Classification and elements of cost – Preparation of Cost Sheet
Unit II
Material – Purchase of materials – Purchase procedure – Store Keeping – Different
levels of Stock - Material issue procedure – Pricing of materials - Labour – Control of Labour
cost – Methods of remunerating labour – Incentive wage plans – Chargeable expenses
Unit III
Overhead – Meaning – Classification – Allocation – Apportionment – Absorption
Unit IV
Methods of costing – Job costing – Contract costing – Process costing – Normal and
Abnormal loss - Equivalent production
Unit V
Reconciliation of Cost and Financial Accounting – Reasons – Procedures for
reconciliation
SRNMC Regulation-2016 Syllabus
Text Book:
Title of the Book : COST ACCOUNTING
Names of the Author : T.S.REDDY, Y.HARI PRASAD REDDY
Publisher : MARGHAM PUBLICATIONS, CHENNAI.
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : PRACTICAL COSTING
Names of the Author : B.S.KHANNA, I.M.PANDEY
Publisher : S.CHAND CO LTD, NEW DELHI
Edition/Year :
Reference Book-2:
Title of the Book : COST ACCOUNTING
Names of the Author : R.S.N.PILLAI, V.BAGAVATHI
Publisher : S.CHAND& COMPANY LTD., NEW DELHI
Edition/Year :
Note: Questions should be asked in the ratio of 70 per cent for problems and 30 per cent for
theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC23
Semester : II No. of Hours allotted : 6/Week
Subject : Core Paper VIII No. of Credits : 5
Title of the Paper: COMPANY LAW
Objectives:
To familiarize the students with the nature of legal regulatory environment of
Corporate Enterprises in India.
Unit I
Company – Meaning – Definition – Features – Kinds – Lifting the Corporate Veil –
Private Company – Privileges - Company Formation – Incorporation – Commencement of
Business .
Unit II
Memorandum of Association – Clauses – Alteration of Memorandum – Articles of
Association – Contents – Alteration – Difference between Memorandum of Association and
Articles of Association - Prospectus - Contents – Statement in Lieu of Prospectus -
Liabilities for Mis-Statement in the Prospectus.
Unit III
Company Administration – Directors – Appointment – Qualification – Powers, Duties
and Liabilities – Managing Director – Appointment – Difference between Managing Director
and Manager, Whole Time Director - Secretary – Appointment – Qualification – Rights and
Duties – Auditor – Appointment – Powers, Rights and Duties – Liabilities.
Unit IV
Company Meetings – Types of Meetings – Agenda – Quorum – Proxies – Motion –
Amendments - Resolutions – Minutes (Excluding Secretary Duty).
SRNMC Regulation-2016 Syllabus
Unit V
Winding up of Companies – Modes of Winding Up: Winding Up by the Court –
Grounds for Compulsory Winding Up – Petition – Official Liquidator – Duties, Powers and
Liabilities – Voluntary Winding Up – Creditors – Members – Liquidators – Provisions –
Winding Up Subject to supervision of Court – Winding Up of Unregistered Companies –
Consequences of Winding Up.
Text Book:
Title of the Book : COMPANY LAW AND SECRETARIAL PRACTICE
Names of the Author : APPANNAIAH, REDDY AND PRABHUDEV
Publisher : HIMALAYA PUBLISHING HOUSE
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : ELEMENTS OF COMPANY LAW
Names of the Author : N.D. KAPOOR
Publisher : SULTAN CHAND & SONS
Edition/Year :
Reference Book-2:
Title of the Book : COMPANY LAW
Names of the Author : Dr. M.R.SREENIVASAN
Publisher : MARGHAM PUBLICATIONS, CHENNAI-17.
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC24
Semester : II No. of Hours allotted : 6/Week
Subject : Core Paper IX No. of Credits : 5
Title of the Paper: RESEARCH METHODS IN COMMERCE
Objectives:
To enable the learners to know about the research methods
To make the learners to be familiar with data collection process
To prepare the learners for the effective presentation of the project report
Unit I
Introduction and Planning of Research: Classifications – Importance – Steps –
Selection and Formulation of a Research problem – Research Design
Unit II
Data collection: Primary and Secondary Sources – Tools – Schedule – Questionnaire
– Pilot study – Pre-testing – Sampling – Methods – Sample size – Sampling design –
Sampling and Non sampling errors
Unit III
Hypothesis: Meaning – Types – Sources – Characteristics of a good hypothesis –
Procedure for hypothesis testing (Theory Only)
Unit IV
Scaling techniques: Types – Rating – Likert Five Point Scale – Ranking – Weighted
Ranking Scales
Unit V
Analysis and Interpretation of data: Editing - Classification and Coding – Tabulation
– Report – Types of Report – Contents of Report – Drafting of Report – Bibliography:
Methods of MLA Model - APA Model – DOI No.of Articles.
SRNMC Regulation-2016 Syllabus
Text Book:
Title of the Book :RESEARCH METHODOLOGY
Names of the Author :THANULINGAM.N
Publisher :HIMALAYA PUBLISHING HOUSE
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book :METHODOLOGY OF RESEARCH IN SOCIAL SCIENCES
Names of the Author :KRISHNASWAMI
Publisher :O.R., & HIMALAYA PUBLISHING HOUSE, NEW DELHI
Edition/Year :
Reference Book-2:
Title of the Book :METHODS AND TECHNIQUES
Names of the Author :KOTHARI C.R. RESEARCH METHODOLOGY
Publisher :NEW AGE INTERNATIONAL PUBLISHERS, NEW DELHI
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com (Commerce) Subject Code : P16COE21
Semester : II No. of Hours allotted : 6/Week
Subject : Paper X Elective II (a) No. of Credits : 4
Title of the Paper: COMPUTER AND OFFICE AUTOMATION
Objectives:
To impart knowledge about the characteristics and Architecture of Computer.
To enable the students to create document using MS – Word.
To educate the Learners about the Creation of worksheet using MS-Excel and
Designing a Power Point Presentation.
Unit I
Introduction to computer – Characteristics of a computer – History of computer –
Generations of computers – Classifications of computers – Computer Architecture and
Organisation.
Unit II
Introduction to word – Word processing – Starting word – Editing a document –
Move and copy text – Formatting text and paragraph – Finding and Replacing text and
checking spelling - Enhancing a Document – Creating table – Using word Art – Inserting
Graphics – Mail merge.
Unit III
Excel: Starting Excel – Editing cells –Using Commands and Functions – Statistical
Functions - Moving and Copying - Inserting and Deleting Rows and Columns – Printing the
Workbook – Creating charts – Naming Ranges.
Unit IV
Overview of PowerPoint – Creating a Presentation– PowerPoint Views – Running a
Slideshow – Printing a Presentation.
Unit V
Ms-Access – Creation of Database – Tables – Queries – Forms - Reports
SRNMC Regulation-2016 Syllabus
Text Books:
Text Book:1
Title of the Book : PC SOFTWARE FOR WINDOWS
Names of the Author : R.K. TAXALI
Publisher : TATA MC GRAW HILL PUBLISHING COMPANY
LIMITED
Edition/Year :
Text Book:2
Title of the Book : MS – OFFICE
Names of the Author : C. NELLAI KANNAN
Publisher : NELS PUBLICATIONS
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : LEARNING COMPUTER FUNDAMENTALS, MS
OFFICE AND INTERNET & WEB TECHNOLOGY
Names of the Author : DINESH MAIDASANI,
Publisher : DINESH MAIDASANI, FIRE WALL MEDIA
Edition/Year :
Reference Book-2:
Title of the Book : MS OFFICE
Names of the Author : VIJAYALAKSHMI SUNDARAM
Publisher : SREE MEENAKSHI PUBLICATION, KARAIKUDI
Edition/Year :
Note: Two hours per week should be allotted for Demo Lab
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COE22
Semester : II No. of Hours allotted : 6/Week
Subject : Paper X Elective II(b) No. of Credits : 4
Title of the Paper: MODERN BANKING
Objectives:
To make the learners acquire knowledge about Banking System in India
To make the learners understand the E-banking technologies of banking sector
Unit I
The Banking System in India - Indigenous Bankers – Commercial Banks – Regional
Rural Banks – Foreign Banks – Development Banks - IDBI, IFCI, ICICI and NABARD)
Unit II
Commercial Banks and Economic Development - Economic Development – Role of
Banks, Economic Growth and Indian Banks – Innovative Schemes – The lead bank scheme –
Priority Sector – Micro Finance
Unit III
RBI - Constitution – Functions – Methods of Credit Control – Quantitative Measures
– Bank rate policy – Open market operations – Variable reserve ratio – Qualitative measures
– Rationing of credit – Direct action – Margin requirements – Regulations of consumer credit
– Moral suasion – Publicity
Unit IV
E–Banking - Meaning, Traditional Banking Vs E-banking, Facets of E-Banking –
E-Banking transactions – Electronic Delivery channels – Truncated Cheques and electronic
Cheque – Advantages of E-Banking, Constraints in E-Banking – Security Measures
Unit V
Innovative Services in Banking - Electronic payment system – Debit Card – Credit
Card – ATM, Electronic Funds Transfer – Mobile Banking – Core Banking - Smart Card –
Electronic Cash
SRNMC Regulation-2016 Syllabus
Text Book:
Title of the Book : BANKING THEORY, LAW & PRACTICE
Names of the Author : GARDON & NATARAJAN
Publisher : HIMALAYA PUBLICATIONS
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : BANKING THEORY, LAW & PRACTICE
Names of the Author : P.N.VARSHNEY
Publisher :
Edition/Year :
Reference Book-2:
Title of the Book : BANKING THEORY & PRACTICE
Names of the Author : P.K. SRIVASTAVA
Publisher :
Edition/Year :
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC31
Semester : III No. of Hours allotted : 6/Week
Subject : Core Paper XI No. of Credits : 5
Title of the Paper: ADVANCED CORPORATE ACCOUNTING
Objectives:
To enable the learners to know about the mobilization of corporate capital and its
procedures.
To make the learners to understand about the Amalgamation, Absorption and
Reconstruction of companies.
To enrich the learners on banking companies and Insurance Companies accounts.
Unit I
Mobilization of Corporate Capital through Issue of Equity Shares, Preference Shares
and Debentures.
Unit II
Underwriting of shares and Debentures, Marked and Unmarked Applications, Firm
underwriting, Acquisition of Business
Unit III
Profit or loss prior to Incorporation, Final Accounts of Companies, Valuation of
goodwill and valuation of shares.
Unit IV
Amalgamation, Absorption and Reconstruction of Companies. (Internal and
External), Holding Companies.
Unit V:
Banking and Insurance Companies - Regulation on Banking Companies - Final
Accounts of LIC - General Insurance Accounts - Revenue Account and Profit & Loss
Account – Balance Sheet.
SRNMC Regulation-2016 Syllabus
Text Book:
Title of the Book : CORPORATE ACCOUNTING
Names of the Author : JAIN S.P., NARANG K.L
Publisher : KALYANI PUBLISHERS, DELHI
Edition/Year : SIXTH REVISED EDITION 2007, REPRINT 2012
Reference Books:
Reference Book-1:
Title of the Book : ADVANCED ACCOUNTING
Names of the Author : ARULANANDAM & RAMAN
Publisher : HIMALAYA PUBLISHING
Edition/Year :
Reference Book-2:
Title of the Book : ADVANCED ACCOUNTING
Names of the Author : SHUKLA & GREWAL
Publisher : S.CHAND PUBLICATIONS, DELHI
Edition/Year :
Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent
for Theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC32
Semester : III No. of Hours allotted : 6/Week
Subject : Core Paper XII No. of Credits : 4
Title of the Paper: DIRECT TAXES
Objectives:
To know the Income Tax provisions of all heads of income and calculation of tax.
To know the importance of Exempted incomes.
To understand the Wealth Tax provisions.
Unit I
Direct Tax – Meaning – Important Definition and Concepts – Assessee – Person –
Income -Assessment year - Previous year - Total income - Residential status - Exempted
income.
Unit II
Income from Salary – Meaning & Definition – Allowances – Types - Perquisites -
Valuation of perquisites - Computation of Salary.
Income from House Property - Determining Annual Value of House Property -
Computation of Income from House Property [let-out and self- occupied]
Unit III
Income from Business/Profession - Allowable and Disallowable items - Computation
of Business income and Professional income. Income from Capital Gains - Capital Assets –
Types - Computation of Capital Gain. Income from Other Sources - Computation of Income
from Other Sources.
Unit IV
Set-off and Carry Forward of Losses - Meaning – Steps - Deductions from Gross
Total Income - Assessment of individual, HUF, Firm and Company.
SRNMC Regulation-2016 Syllabus
Unit V
Wealth Tax Act, 1957 - Meaning – Assessee – Assets - Net wealth - Valuation date -
Asset subject to charge of Wealth Tax - Deemed Assets - Exemption of assets from Wealth
Tax- Valuation of Assets for Wealth Tax.
Text Book:
Title of the Book : DIRECT TAX PLANNING WITH WEALTH TAX
Names of the Author : DR. H.C. MEHROTRA.AND DR.S.P.GOYAL
Publisher : SAHITYA BHAWAN PUBLICATIONS, AGRA
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : INCOME TAX THEORY LAW & PRACTICE
Names of the Author : T.S.REDDY, AND HARI PRASAD REDDY
Publisher : MARGHAM PUBLICATIONS, CHENNAI
Edition/Year :
Reference Book-2:
Title of the Book : INCOME TAX AND LAW PRACTICE
Names of the Author : HARIHARAN.N
Publisher : TATA MC GRAW-HILL,NEW DELHI.
Edition/Year :
Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent
for theory.
Prepared by:
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC33
Semester : III No. of Hours allotted : 6/Week
Subject : Core Paper XIII No. of Credits : 5
Title of the Paper: SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Objectives:
To expose the students to various securities for their investments in financial markets.
To make the students aware of the various risks and returns and their rights associated
with such investments.
Unit I
Organization - Structure of the security market in India - Primary market - Secondary
market - Derivatives market - Securities and Exchange Board of India (SEBI) - Investors
Protection in the Primary and Secondary Market.
Unit II
Fundamental Analysis - Economic analysis, Industry analysis and Company analysis,
Technical analysis - Market indicators, forecasting individual stock performance - Valuation
models of equity and bonds.
Unit III
Efficient Market Theory - Random walk, Efficient market hypothesis, Strong,
semistrong and weak forms - Capital market theory
Unit IV
Portfolio Management - Portfolio risk and return - Portfolio Construction models -
Markowitz model - Sharpe Index Model - Capital Asset Pricing Theory and Arbitrage Pricing
Theory.
SRNMC Regulation-2016 Syllabus
Unit V
Portfolio Evaluation - Need - Process of evaluation - Portfolio Revision - The
Formula Plans Rupee cost averaging - Constant rupee value - Constant ratio and variable
ratio plans.
Text Book:
Title of the Book : INVESTMENT MANAGEMENT
Names of the Author : DR.L.NATARAJAN,
Publisher : MARGHAM PUBLICATIONS, CHENNAI
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : SECURITY ANALYSIS AND PORTFOLIO
MANAGEMENT
Names of the Author : PUNITHAVATHY PANDIAN
Publisher : VIKAS PUBLISHERS
Edition/Year :
Reference Book-2:
Title of the Book : SECURITY ANALYSIS AND PORTFOLIO
MANAGEMENT
Names of the Author : V.K.BHALLA
Publisher : S.CHAND AND CO, LTD.
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com (Commerce) Subject Code : P16COC34
Semester : II No. of Hours allotted : 6/Week
Subject : Core Paper VIII No. of Credits : 5
Title of the Paper: INTERNATIONAL MARKETING
Objectives:
To make the learners to understand the nature and scope of International Marketing.
To give an exposure on Online Marketing.
To enable the learners to become familiar with Global Marketing.
Unit I
International Marketing - Meaning, Definition - Difference between Domestic and
International Marketing - Features of International Marketing - Barriers in International
Marketing -Future of Global Marketing - International Marketing Environment.
Unit II
Export Procedures and Documents – Preliminaries – Documents Related to
Payment – Documents Related to Inspection – Documents Related to Excisable Goods
– Documents Related to Foreign Exchange Regulation.
Unit III
International Marketing Decisions - Product Strategies and Product Planning -
Branding and Packaging Decision.
Unit IV
Pricing Strategies in International Marketing - Pricing Objectives - Factors Affecting
Pricing - Methods of Pricing - Steps in Pricing.
Unit V
International Marketing Information - Sources of Foreign Marketing Intelligence -
Methods of Identifying Foreign Market.
SRNMC Regulation-2016 Syllabus
Text Book:
Title of the Book : INTERNATIONAL TRADE AND EXPORT MANAGEMENT
Names of the Author : FRANCIS CHERNILUM
Publisher : HIMALAYA PUBLISHING HOUSE
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : INTERNATIONAL MARKETING MANAGEMENT
Names of the Author : VARMA AND AGARWAL
Publisher : NEW AGE INTERNATIONAL PUBLICATIONS,
NEW DELHI
Edition/Year :
Reference Book-2:
Title of the Book : INTERNATIONAL MARKETING
Names of the Author : VARSHNEY AND BHATLACHARYA
Publisher : NEW AGE INTERNATIONAL PUBLICATIONS,
NEW DELHI.
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com (Commerce) Subject Code : P16COE31
Semester : III No. of Hours allotted : 6/Week
Subject : Paper XV Elective III(a) No. of Credits : 4
Title of the Paper: RETAIL MARKETING MANAGEMENT
Objectives:
To enable the students to become familiar with Retail Marketing Management
To educate the students on the functioning of Retail Marketing Management
To impart knowledge about trends prevailing in Retail Marketing Management
Unit I
Introduction to Retailing: Meaning-Definition-Characteristics-Evolution-Functions-
Principles-Retailing in India-Global retailing trends-Reasons for retail growth
Unit II
Retailing Formats: Store based retail-retail sales by ownership-On the basis of
merchandise offered. Non-store based retail: Traditional retailing-Non Traditional retailing.
Consumer Behaviour: Meaning-factors-Consumer buying process
Unit III
Retailing Strategy: Store location: importance-Target market and store location-
Selection of Locality-Site analysis-Trading area analysis-Recent trends in store location.
Retail marketing segmentation: Concept-significance-Identification of target market-
Understanding target market.
Unit IV
Merchandise Buying Systems: Introduction-Buying system for Staple Merchandise-
Buying system for Fashion Merchandise-Merchandise Budget Plan-Open to-Buy system-
Allocation of Merchandise to Stores-Analyzing Merchandise Performance.
SRNMC Regulation-2016 Syllabus
Unit V
Future of Retailing: Internet Retailing-Opportunities in organized retail market in
India-Emerging Retail Destinations-Government policy for retailing in India-Policy and
regulatory Environment.
Text Book:
Title of the Book : RETAIL MANAGEMENT A GLOBAL PERSPECTIVE
TEXT AND CASES
Names of the Author : DR.HARJIT SINGH
Publisher :
Edition/Year :
Reference Books:
Reference Book-1:
Title of the Book : RETAIL MANAGEMENT
Names of the Author : ARIF SHEIKH, KANEEZ FATHIMA
Publisher : HIMALAYA PUBLISHING HOUSE
Edition/Year :
Reference Book-2:
Title of the Book : RETAIL MANAGEMENT
Names of the Author : MICHAEL LEVY, BARTON AWELTZ AJAY PANDIT
Publisher : TATA MC GRAW HILL
Edition/Year :
Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for Theory Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COE32
Semester : III No. of Hours allotted : 6/Week
Subject : Paper XV Elective III(b) No. of Credits : 4
Title of the Paper: HUMAN RESOURCE MANAGEMENT
Objectives:
To enable the students to become familiar with the Human Resource Management.
To educate the students on the functioning of the Management in an Oragnisation
To impart knowledge about trends prevailing in Human Resource Management
Unit I
Human Resource Management – Objectives – Scope – Functions – difference
between Personnel Management and Human resource Management – evolution and
development–Personnel policies and principles – Environment of HRM – Strategic HRM.
Unit II
HRM planning – Objectives – Need and Importance – Human Resource Planning
process – Job Analysis – Concepts – Techniques – Recruitment process – Selection –
Induction – Socialization.
Unit III
Career Planning and Development – Process - Career Management – Employee
Training – Need and Importance – Steps in Training - Executive Development – Methods –
Evaluation – Organization Development – Promotion – transfer – Demotion – Separation.
SRNMC Regulation-2016 Syllabus
Unit IV
Job Evaluation - Objectives – Procedures – Methods – Performance Appraisal – Wage
and Salary Administration – Motivation – Workers participation in Management - Employee
Displine – Employee Grievance – Employee Welfare.
Unit V
Industrial Relations – Concepts – Scope, Objectives and Importance – Industrial
relations in India - Industrial Disputes - Causes – Prevention - Trade Unions –Collective
Bargaining – Personnel Research and Audit – Human Resource Accounting – Human
Resource Information System.
Text Book:
Title of the Book : HUMAN RESOURCE MANAGEMENT
Names of the Author : S .S. KHANKA
Publisher : S.CHAND AND COMPANY LTD, NEW DELHI
Edition/Year : 2008
Reference Books:
Reference Book-1:
Title of the Book : HUMAN RESOURCE MANAGEMENT
Names of the Author : L.M.PRASAD
Publisher : SULTAN CHAND AND SONS NEW DELHI
Edition/Year : 3RD
/ 2010
Reference Book-2:
Title of the Book : HUMAN RESOURCE DEVELOPMENT
Names of the Author : DR.K.SUNDAR AND DR.J.SRINIVASAN
Publisher : MARAGHAM PUBLICATIONS
Edition/Year : 2011
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC41
Semester : IV No. of Hours allotted : 6/Week
Subject : Core Paper XVI No. of Credits : 5
Title of the Paper: ACCOUNTING FOR MANAGEMENT DECISIONS
Objectives:
To enable the learners to acquire knowledge about the management accounting.
To enable the learners to understand various cost concept and its applications.
To enable the learners to know about the budgeting and cost control techniques.
Unit I
Management Accounting – Definition, Nature and Scope – Functions – Role of
Management Accounting – Tools of financial analysis – Comparative Statement, Common
size statement, Trend analysis and Ratio analysis.
Unit II
Cash Flow Statement – Cash from Operation (As Per AS3) - Meaning – Advantages –
Limitations – Difference between Funds Flow Statement and Cash Flow Statements –
Computation of Cash from Operations –Cash Flow Statements – Cash Flow Statement Vs
Cash Budget.
Unit III
Cost concept – Absorption Vs Marginal costing – Cost center – Profit center –
Marginal costing– Break Even and CVP Analysis– Application of marginal cost for business
decision making.
Unit IV
Budget and Budgetary Control – Meaning – Characteristics of good Budgeting -
Budgetary Control – Classification and Types of Budgets – Sales Budget- Production Budget,
Cost Production Budget, Material Budget – Flexible Budget – Cash Budget –Zero Base
Budgeting.
SRNMC Regulation-2016 Syllabus
Unit V:
Standard costing – Setting standards – Variance analysis and reporting - Material,
Overhead – Sales and profit variance – Reporting and investigation of variances
Text Book:1
Title of the Book : COST AND MANAGEMENT ACCOUNTING
Names of the Author : T.S. REDDY & Y.HARIPRASAD REDDY
Publisher : MARGHAM PUBLICATIONS
Edition/Year :
Text Book:2
Title of the Book : MANAGEMENT ACCOUNTING
Names of the Author : R.S.N.PILLAI AND BHAGAVATHI
Publisher : SULTAN CHAND PUBLICATIONS
Edition/Year :
Reference Book-1:
Title of the Book : MANAGEMENT ACCOUNTING
Names of the Author : MANMOHAN & GOYAL
Publisher : S.CHAND, NEW DELHI
Edition/Year :
Reference Book-2:
Title of the Book : MANAGEMENT ACCOUNTING
Names of the Author : DR.S.N. MAHESWARI
Publisher : SULTAN CHAND, NEW DELHI.
Edition/Year :
Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent
for Theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC42
Semester : IV No. of Hours allotted : 6/Week
Subject : Core Paper XVII No. of Credits : 4
Title of the Paper: INDIRECT TAXES
Objectives:
To impart knowledge about Indirect taxes.
To make the students familiar with Central Excise Act, Customs Act, Central Sales
Tax and Service Tax.
To know the recent trends in Indirect Taxes.
Unit I
Direct and Indirect Taxes - Meaning – Features of taxation – Objectives of taxation –
Differences between Direct taxes and Indirect taxes.
Unit II
Central Excise Act, 1944 – Features – Important definitions, Objectives – Difference
between Sales Tax and Excise Duty – Administrative setup – Registration – Types of excise
duties – Levy and Collection of excise duty – Exemption from Excise Duty – Clearance of
goods: Physical Control, Compounded Levy Scheme and Self-Assessment Procedure.
Valuation of excisable goods: MRP, Transaction value – Powers and Duties of
officers – Differences Between Excise duty and Customs duty.
Unit III
Customs Act, 1962 - Features of customs duty – Objectives – Types of Customs duty
–Important definitions – Power to Prohibit Importation and exportation of goods –
Assessment of duty – Valuation of goods – Exemption from customs duty.
Warehousing: Meaning and Types - Clearance of goods – Baggage: Meaning,
Regulation.
SRNMC Regulation-2016 Syllabus
Unit IV
Central Sales Tax Act, 1956 – Features – Objectives – Important definitions –
Declared goods – Determining a sale as an inter-state sale – Inter-state Sale Vs Intrastate
Sale – Sale or Purchase in the course of Export or Import – Procedure for Registration –
Determining taxable turnover – Levy and Collection of Sales tax.
Unit V
Service Tax and Value Added Tax - Definitions – Taxable Services – procedure for
registration – Exemption – Payment of Service tax.
VAT – Meaning – Features – Sales tax - VAT system – Importance of VAT –
Meaning of important terms – Methods for Computation of VAT.
Text Book:
Title of the Book : INDIRECT TAXATION
Names of the Author : V. BALACHANDRAN
Publisher : SULTAN CHAND & SONS, NEW DELHI
Edition/Year :
Reference Book-1:
Title of the Book : INDIRECT TAXATION
Names of the Author : P. RADHAKRISHNAN
Publisher : KALYANI PUBLISHERS
Edition/Year :
Reference Book-2:
Title of the Book : INDIRECT TAXES
Names of the Author : DR.S.MUTHIAH.
Publisher : LAKSHMI PUBLICATIONS
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COC43
Semester : IV No. of Hours allotted : 6/Week
Subject : Core Paper XVIII No. of Credits : 5
Title of the Paper: FINANCIAL MANAGEMENT Objectives:
To equip the students with management of finance in business organizations.
To impart to the students the various financial functions of business organizations.
To be familiar with dividend policies.
Unit I
Financial Management – Meaning – Definition - Functions – Scope – Objectives –
Key activities – Organisation of Finance Department.
Unit II
Capital Budgeting – Principles and Techniques – Pay Back method - Discounted Cash
Flow Method (DCF) – Net Present Value (NPV) method – Internal Rate of Return (IRR)
method – Average Rate of Return. Analysis of Risk and Uncertainty – Definition of Risk –
Sensitivity Analysis – Risk Evaluation approaches – Risk Adjusted Discount approach –
Probability Distribution approach – Decision Tree Approach.
Unit III
Working Capital Management – Permanent and Temporary Working Capital –
Changes in Working Capital – Determinants of Working Capital – Computation of Working
Capital – Cash Management – Receivable Management .
Unit IV
Cost of Capital – Definition – Importance – Assumptions – Explicit and Implicit costs
Measurement of specific cost – Cost of Equity – Cost of Debt – Cost of Retained Earnings –
Cost of Preference Shares – Computation of overall cost of capital - Capital Structure –
Factors influencing financial decisions- Methods of financing – Financial Leverage,
Operating Leverage and Combined Leverage.
SRNMC Regulation-2016 Syllabus
Unit V
Dividend and Dividend policy – Meaning - Classification and sources of dividend –
Factors influencing dividend policies – Theories of dividend decisions - Relevance and
irrelevance theory – Generally accepted dividend policies.
Text Book:
Title of the Book : FINANCIAL MANAGEMENT
Names of the Author : DR.S.N.MAHESWARI
Publisher : SULTAN CHAND & SONS, NEW DELHI
Edition/Year :
Reference Book-1:
Title of the Book : FINANCIAL MANAGEMENT
Names of the Author : KHAN & JAIN
Publisher : TATA MC GRAW HILL
Edition/Year :
Reference Book-2:
Title of the Book : FINANCIAL MANAGEMENT
Names of the Author : PANDEY
Publisher : I.M., VIKAS PUBLISHERS
Edition/Year :
Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for Theory
Prepared by:
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COE41
Semester : IV No. of Hours allotted : 6/Week
Subject : Paper XIX Elective IV (a) No. of Credits : 4
Title of the Paper: COMPUTERIZED ACCOUNTING PACKAGES – TALLY 9.0 LAB
1. Starting tally – Gateway of tally and exit from tally
2. Creation of Company - Functional keys used in tally – F11 features - F12configuration –
alteration / deletion of company and selection of company.
3. Accounts groups – primary groups, sub groups – creation of groups, alteration /
deletion of groups –assets and liabilities of balance sheet and direct income, direct
expenses, indirect income and indirect expenses of P & L Account.
4. Account ledger creation, alteration/ deletion
5. Types of voucher in tally - contra, payment, receipts, journal voucher, sales,
purchases, debit note and credit note voucher.
6. Entering account voucher – modification / deletion of voucher.
7. Displaying voucher list, day book, ledger and printing.
8. Accounting features – common features.
9. List of inventory voucher – delivery note, receipt note, rejection in, rejection out,
stock journal physical stock.
10. Creation of delivery note, Receipt note, rejection in, rejection out, stock group – stock
item, stock journal physical stock.
11. Display stock summary and printing.
12. Bank Reconciliation Statement.
13. Preparing Trial balance, Balance Sheet.
14. Preparing Trial balance, Balance Sheet with features of inventory
SRNMC Regulation-2016 Syllabus
15. Display trial balance, P &L a/c balance sheet.
16. Printing configuration.
17. Printing – Quick report – Print format.
18. Printing of registers – Outstanding statements –Inventory book.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COE42
Semester : IV No. of Hours allotted : 6/Week
Subject : Paper XIX Elective IV (b) No. of Credits : 4
Title of the Paper: ENTREPRENEURSHIP DEVELOPMENT
Objectives:
To enable the students to become familiar with the entrepreneurship development
To enlighten the students about the financial assistance of Government Financial
Institutions for Entrepreneurial Development.
To educate the students about the scope of women entrepreneur.
Unit I
Entrepreneurship: Meaning, definition and importance – Role of Entrepreneurship in
the process of economic development – Entrepreneur Vs Manager - Factors affecting
Entrepreneurship growth: Economic, Social, Cultural, Personality, Psychological and
sociological factors. Maslow‟s Need Hierarchy Theory, Herzberg‟s Theory, Mc Clelland‟s
Achievement Motivation Theory – Motivational Factors of Entrepreneurship.
Unit II
Entrepreneurship Competencies: Competence – Meaning, Components: Knowledge,
Skill, traits and motives – Qualities of Entrepreneurs – Types of Entrepreneurs – Functions of
Entrepreneurs – Entrepreneurship culture.
Unit III
Enterprise Building: (Starting of a new enterprise) Agencies that help beginners in
enterprise building – Steps in enterprise building: Finding out new business ideas –
Identifying a suitable business opportunity – Preliminary evaluation – Project formulation –
Preparation of project report – Project appraisal – Financial analysis – Profitability analysis –
Social Cost Benefit analysis – Implementation of enterprise building - MSME Board.
SRNMC Regulation-2016 Syllabus
Unit IV
Entrepreneurship development institutions in India: EDII, NAYE, ITCOT,
SIPCO,TIDCO, SISI, NPC, DIC – Procedure for setting up of SSI units: Determination of the
Project – Form of ownership of SSI units - Govt. Assistance - Concessions and subsidies –
Seed capital – Interest free loans - Concessional financial assistance by commercial banks.
Unit V
Women Entrepreneurs - Concept – Functions and role of women entrepreneurs –
Growth of women entrepreneurship in India – Recent trends in development of women
entrepreneurs – Trade Related Entrepreneurship Assistance and Development for Women
(TREAD): produce groups and states identified for the programme – Financial Assistance
and grant assistance available under the programme.
Text Book:
Title of the Book : ENTREPRENEURSHIP DEVELOPMENT
Names of the Author : GORDON E. & NATARAJAN.K
Publisher : HIMALAYA PUBLICATIONS
Edition/Year :
Reference Book-1:
Title of the Book : ENTREPRENEURIAL DEVELOPMENT
Names of the Author : DR.L.RENGARAJAN
Publisher : RENGA PUBLICATIONS
Edition/Year :
Reference Book-2:
Title of the Book : ENTREPRENEURSHIP DEVELOPMENT IN INDIA
Names of the Author : DR.C.B.GUPTA, DR.N.P.SRINIVASAN
Publisher : SULTAN CHAND & SONS, NEW DELHI
Edition/Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce (For those who are joining in 2016-2017and after)
SYLLABUS
Programme : M.Com Subject Code : P16COPT41
Semester : IV No. of Hours allotted : 6/Week
Subject : Core Paper XX No. of Credits : 4
Title of the Paper: PROJECT
Objectives:
To develop the ability of the students to prepare a project.
To give the practical exposure in the field of commerce and business
Regulations for the Project Report
The topic of the project may be based on research articles from commerce journals or
any Innovative topics.
Evaluation method for project:
Max. Marks Credits
Internal External
Project Evaluation 40 40
Viva Voce 20
Total 100 4
Internal examiners are the respective supervisors.
Viva Voce examination to be evaluated by the external examiner.
The report of the project must be in the prescribed form. It should be typed neatly in
MS word. The font size of the letter should be 12 point with double space.
The format of the project report should have the following components.
First page should contain:
Title of the project report.
Name of the candidate.
Register number.
Name of the supervisor.
Address of the institution
Month& year of submission.
SRNMC Regulation-2016 Syllabus
Other Components:
Contents.
Declaration by candidate
Certificate by supervisor.
Acknowledgement.
List of tables
List of figures
Chapters (not exceeding five.)
The number of pages in the project may be 50 to 80
Two copies of the project report with binding should be submitted
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : M.Com Subject Code :P16COX41
Extra Credit paper No. of Credits : 3
Title of the Paper : Model Paper for NET/SET Examination
Objectives:
To create an awareness of the NET/SET Examination
To make the students prepared for NET / SET Examinations
Unit I:
Business Environment: Meaning and Elements of Business Environment -
Economic environment, Economic Policies, Competition policy, Consumer protection, and
Environment protection - Policy Environment: Liberalization, Privatisation, globalization
and Industrial policy.
Unit II:
Financial & Management Accounting: Basic Accounting concepts, Capital and
Revenue, Financial statements - Cost and Management Accounting: Ratio Analysis, Funds
Flow Analysis, Cash Flow Analysis, Marginal costing and Break-even analysis.
Unit III:
Banking and Financial Institution: Importance of Banking to Business, Types of
Banks and Their Functions, Reserve Bank of India - Banking Sector Reform in India, NPA -
E-banking - Development Banking : IDBI, IFCI, SFCs, UTI, SIDBI.
Unit IV:
International Business: Theoretical foundations of international business - Balance
of Payments - International Economic Institutions: IMF, World Bank IFC, IDA, ADB -
World Trade Organisation - its functions and policies.
SRNMC Regulation-2016 Syllabus
Unit V:
Human Resources Management: Concepts – Role and Function of Human
Resources Management - Human Resources Planning – Recruitment and Selection – Training
and Development – Performance Appraisal
Reference Books :
1. UGC NET / JRF /SET / Commerce –Paper II- Dr. L.N.KOLI
UPKAR‟S Publications
2. UGC NET / SLET
Commerce –Paper II & III – Mrs. Sanchita singh
Book HIVE(India)
Prepared by:
Signature:
CHAIRMAN DEAN
SRNMC Regulation-2016 Syllabus