Revised Syllabus for the M. Com (Part I & II) M. Com Part I (w.e.f. June 2002) M.Com. Part II (w.e.f. June 2003) , UNIVERSITY OF PUNE

FACULTY OF COMMERCE

Publisher’s Note

The University of Pune has great pleasure in publishing

the Revised Syllabus for the M.Com. (Parts I & II) under

the Faculty of Commerce.

It is hoped that this syllabus will be most useful to the

students of this course.

On behalf of the University, I have to thank experts and

authorities of the University for their keen interest and wholeheartely

co-operation in bringing out this publication.

University of Pune Dr. D. D. Deshmukh

Ganeshkhind, Registrar

Pune-411 007.

UNIVERSITY OF PUNE

Master’s Degree Course in Commerce (M. Com.)

(Revised with effect from June 2002)

(1) Objecties :

(1) To equip and train our post graduate students to accept

the challenges of 21st Century

(2) To Study and analyse the new industrial and commercial

culture

(3) To make aware the students for acquiring the knowledge

of specialised subjects.

(4) To understand and measure current events, develop

independent logical thinking, train towards personality

development

(5) To equip the students for seeking suitable employment

and entrepren, purship ability

(6) To impart knowledge and develop understanding of

research methodology and its application

(7) To study methods of Data Collection and its interpretations

to develop communication and analytical

skills in generalization of things, concepts and symbols

used in business.

(2) The M.Com. degree shall be second degree building on

the base provided at B.Com. degree level. The M.Com.

degree programme provides an opportunity to acquire

advanced knowledge in the main areas of commerce. A

student who has passed B.Com. degree examination of

this University or any other recongized University shall

be admitted to M.Com. Course.

(3) The M.Com. Course will be of 2 years duration consisting

of 2 parts Part I and Part II. At each part there

will be 4 papers of 100 marks each. Thus M.Com. degree

examination-Part I and II shall be of 800 Marks.

The following shall be the scheme of papers

M. Com. Part I Course

1. Management Accounting

2. Principles of Management and Management Information

System (MIS)

3. Special-Paper-I (Common for both parts)

4. Special-Paper-II

M. Com. Part II Course d

1. Business Finance

2. Industrial Economics or Business Statistics

3. Special-Paper-III

4. Special Paper-IV (Research Methodology and project

work)

(common for both parts)

A list of special subjects with 4 papers each is given below

(Any one subject to selected common for M.Com. Part I &

II)

1. Advanced Accounting and Taxation :

Paper-I : Advaced Accounting

Paper-II : Business Taxation

Paper-III : Advanced Auditing

Paper-IV : Research in Accounting and

Project Work

2. Advanced Cost Accounting and Cost Systems :

Paper I : Advanced cost Accounting

Paper II : Cost Control and Cost Systems

Paper III : Cost and Management Audit

Paper IV : Research Methodology and Project Work

(With reference to Cost Accounting)

3. Business Practices and Environment :

Paper I : Business Practices

Paper II : Business Environment

Paper III : Enterpreneurship Development

Paper IV : Research Methodology any Project Work

4. Business Administration :

Paper I : Production, Operation and Marketing

Management

Paper II : Financial Management

Paper III : Human Resource Management

Paper IV : Research Methodology and Project Work

(With reference to Business

Administration

5. Secretarial Practice and Company

Management :

Paper I : Laws and Practices relating to LPG

Paper II : Intellectual Property Laws

Paper III : World Trade Organisation

Paper IV : Research Methodology and Project Work

(With reference to application of above Laws)

6. Co-operation and Rural Development :

Paper I : Co-operative Movement in India and

Abroad

Paper II : Organisation and Management of Cooperative

Business

Paper III : Co-operative Credit and Banking Systems

Paper IV : Research Methodology and Project Work

(With reference to Co-operation

7. Advanced Banking and Finance

Paper I : Law and Practice of Banking

Paper II : Central Banking and Monetary Policy

Paper III : Foreign Exchange and International

Finance

Pape IV : Research Methodology and Project Work

(With reference to Banking and Finance)

_______________________________________________________________________________________

4. Scheme of Teaching and Examination

(1) There will be 4 periods of 60 minutes each per week

per paper. The college/Department is free to arrange

for teaching of Part I or II Course or both Courses

simultaneously. For each paper of 100 marks there will

be Term End Examination (at the end of First Term) of

3 Hours duration/60 marks (to be converted in to out of

20) and the Annual Examination of 3 Hours duration/

100 marks (to be Converted in to out of 80 marks for

regular candidates) at the end of Second Term of the

Academic Year. The question paper for both the examinations

will be based on testing the knowledge of

theory, applicability and problems or cases wherever

applicable as detailed in the syllabi. The question paper

for term end exaination will be set on the syllabi

prescribed for the1st Term. The question papers for

Annual Examination will be set on the entire syllabi.

The questions in the Annual Examination will be by

marks in the ratio of 40% on the syllabi prescribed for

the First Term and 60% on the syllabus prescribed for

the Second Term. The existing rules and regulations of

85 pattern examination shall be made applicable. The

term end examination will be conducted only once in

an Academic Year. The Candidates will be allowed to

join Second Year of M.Com. Part I/II Course irrespective

of the number of backlogs at the First Year Examination.

The present rules, ordinances governing Term

End and Annual Examination shall remain unchanged.

__________________________________________________________________________________

(II)Research Methodology and Project Work

Guidelines for Teaching and Evaluation of Research

Methodology and Project work : Paper No. 4 of each

special subject :

(A)Term End examination of Research Methodology

will be conducted by the College by appointing the

Internal Panel of Paper-Setters and Examiners as

per University norms. It will carry 50 marks and

will be of 2 hours duration. Expenditure on Paper-

Setting, evaluation, printing, stationery and other

administrativee expenses will be done out of the

fees collected from the students. Term-End examination

marks shall be sent to the University by the

end of December every year.

(B) Project Viva-Voce will be conducted at the

end of the Academic year but before the

theory examination of the M.Com. Part II.

It will Carry 50 marks. It will be conducted

by the Internal and External examiners

appointed by the Principal as per the University

guidelines. These 50 marks will be given by each

examiner and the average will be taken as Final

marks.

These 50 marks shall be broadly divided as :

Project Report Writing : 30 Marks

Project Viva-Voce : 20 Marks

Total Marks : 50 Marks

The Principal of the College shall pay the remuneration

to the Internal and External Examiners and

other Non-Teaching Staff out the fee collected by

the college.

__________________________________________________________________________________

External Examiner : Rs. 25/- Per student per Examiner

Internal Examiner : Rs. 25/- Per student per Examiner

Non-Teaching Staff : As per the university norms

T.A./D.A. be paid to the External Examiners as

per the University rules.

based on the field work and studying the current

trends under the guidelines of his project guide.

The Project work is also compulsory for external

students and they will have to submit the reports to

the nearest College where P.G. teaching is provided.

At the end of the Second year of M.Com a student

will be examined in the Project work as per

the following :

(a) Project work should be done individually by the

candidate in consultation with project guide.

(b) Student should take guidance from Internal guide

and prepare a Project Report on Project work

in two copies to be submitted to the concerned

teacher till 15th March.

Pages.

(d) The Project Work should be of such a nature

that it could prove useful or be relevant from

the Business/Management angle. Project observations,

suggestions and conclusions shall form

an inevitable part of the project work.

5. Standard of Passing

A candidate is required to obtain at least 40 marks out

of 100 to pass in each paper at the Annual Examination

(in case of regular candidates 32 marks out of 80 marks

at the Annual Examination).

A regular candidate shall be declared to have passed in

the paper provided he/she has secured an agreegate

of 40% marks in the Term End and Annual Examination

taken together in paper. Passing in Term End examination

is not compulsory. A candidate having 32

marks out of 80 marks in the Annual Examination and

Term End Examination taken together may improve his

performance in the paper by appearing only for Annual

Examination.

6. Award of Class :

The class in respect of M.Com. Examination be

awarded to the candidates on the basis of aggregate

marks obtained by them in all the eight papers at the

Part I and II together. The award of Class shall be as

under :

1. 70% and above : First Class with

Distinction

2. 60% and above but less : First Class

than 70%

3. 55% and above but less : Higher Second

than 60% Class

4. 50% and above but less : Second Class

than 55% :

5. 40% and above but less : Pass Class

than 50%

6. Less than 40% : Failure

At the time of filling the examination (Part I/II) from a

candidate is allowed to exercise the option by submit

ting declaration authorizing the University to declare as

failed in case of his/her aggregate marks failing below

440. In that case for exemption the candidate has to

obtain 55% marks in each paper. The candidate who

has opted option can cancel the same within 3 months

from the date of declaration of the result. The Class

Improvement Scheme shall be continued. The improvement

of Performance shall be allowed only at the Annual

Examination.

7. A Candidate after passing M.Com. Examination

will be allowed to appear in the other Special subject

after keeping necessary terms in the Special Subject

only, for which only Passing Certificate will be issued.

8. The Use of Marathi for teaching as well as for writing

answers except in the subjects (a) Business Statistics,

(b) Management Accounting (c) Advanced Accounting

and Taxation, (d) Advanced Cost Accounting and

Cost Systems is alloweed.

9. The following shall be equivalence given to the Subjects/

Papers under old and revised Courses :

M. Com. Old Course M.Com. Revised Course

(1) Management Process (1) Principles of Management

and Management

Information System

(2) Business Finance (2) Business Finance

(3) Industrial Economics (3) Industrial Economics

(4) Management Accounting (4) Management Accounting

(5) Business Statistics (5) Business Statistics

(6) Accounting and Taxation (6) Advanced Accounting

Paper I and Taxation-Paper-I

(7) Accounting and Taxation (7) Advanced Accounting and

Paper II Taxation Paper II

(8) Accounting and Taxation (8) Advanced Accounting and

Paper III Taxation Paper IV

(9) Accounting and Taxation (9) Advanced Accounting and

Paper IV Taxation Paper III

(10) Cost and Works (10) Advanced Cost

Accounting Paper I Accounting and Cost

Systems Paper I

(11) Cost and Works (11) Advanced Cost

Accounting Paper II Accounting and Cost

Systems Paper II

(12) Cost and Works (12) Advanced Cost

Accounting Paper III Accounting and Cost

Systems Paper III

(13) Cost and Works (13) Advanced Cost

Accounting Paper IV Accounting and Cost

Systems Paper III

(14) Business Practices (14) Business Practices and

Paper I, II, III, IV Environment Paper I, II,

III, IV

(15) Business Administration (15) Business Administration

Paper I Paper II

(16) Business Administation (16) Business Administration

Paper II Paper I

(17) Business Administation (17) Business Administation

Paper III & IV Paper III, IV

(18) Secretarial Practice and (18) Secretarial Practice and

Company Management Company Management

Paper I, II, III, IV Paper I, II, III, IV

(19) Co-operation and Rural (19) Co-operation and Rural

Development Development

Paper I, II, III, IV Paper I, II, III, IV

(20) Advanced Banking (20) Advanced Banking and

Paper I, II, III, IV Finance Paper I, II, III, IV

10. The student (Regular/External will be admitted to Revised

M. Com. Course with effect from June 2002. For

the students who have completed the terms for first year

as per old course will be admitted to the second year as

per old course M.Com. The examination as per old Course

will be held simultaneously for three years from April/

May 2002 for old Course students & repeaters.

11. The teachers recognized to teach the subjects as

per old course shall be deemed to be recognized in

the corresponding equivalent subjects under

Revised Course. However, in case of: A) Business Statistics

B) Industrial Economics C) Co-operation and Rural

Development D) Advanced Banking and finance and

E) Research Methodology and Project Work-Paper-IV

of each special subject, the following qualification shall

also be made applicable for the purpose of eligibiligy of

teaching.

(A) Business Statitstics : M.Com., M.Phil. with Statistics

or Statistical Methods as one of the papers at M. Com./

B.Com./M.Phil. examination with 5 years degree teaching

experience or M.A./M.Sc. with statistics with 5 years

degree teaching experience.

(B) Industrial Economics : M.Com., M.Phil. with Business

Economics/Economics of Industries and Economics

as one of the paper at B.Com./M.Com. Examination

with 5 years degree teaching experience or M.A. Economics

with 5 years degree teaching experience.

Phil. with 5 years degree teaching experience or M.A.

Economics (with Co-operation and Rural Economics).

(D) Advanced Banking and Finance : M.Com., M.Phil.

with banking as one of the Papers at B.Com/

M.Com.examination with 5 years degree teaching experience.

(E) Research Methodology and Project Work :

M.Com., M.Phil./Ph.D. (Reserch Backgraund) with 5

years degree teaching experience as Post-Graduate Recognized

teacher with 5 years degree teaching exprience.

______________________________________________________________________________________________

M. Com. PART I

Compulsory Paper

MANAGEMENT ACCOUNTING

Level of knowledge : Reasonable working knowledge

Objective : To develop the understanding of accounting tools

and information and their uses in Decision making.

Term I

UNIT I : INTRODUCTION

Management Accounting-Need and importance-Meaning

Definition-Objectives and Scope, its distinction between

Financial and Cost accounting-Advantages and limitations of

Management accounting management. Accountant-Role-Essential

qualities.

UNIT II : FINANCIAL STATEMENT ANALYSIS

(a) Interpretation and criticism of financial statements-Trend

percentages-Inter firm Comparison-Necessity and limitations.

(b) Ratio Analysis-Meaning, advantages, limitations, Balance

sheet ratios, Profit & Loss A/c Ratios, Liquidity, Solvency

ratios, Overall Performance ratios (Advanced

Problems).

of fund flow statement, distinction between Fund flow

and Cash flow statement.

UNIT III : WORKING CAPITAL MANAGEMENT

Concept and definition of working capital-Determination

of working capital-Assessment of working capital needs-Study

of Components of working Capital, Such as cash Management,

Accounts receivable management and inventory management

UNIT IV : MARGINAL COSTING

As a tool of decision making, Fixed and variable

cost, contribution, Break even analysis, Profit Volume Ratio,

Limiting factor, Marginal costing and important management

desicion (Problems on decision making only).

Term II

UNIT V : LONG TERM INVESTMENT DECISIONS

Capital budgeting-Meaning-Importance-Evaluation technique

and methods-Pay back-Discounted Cash flow-Net

present value Internal rate of return. Relationship between

risk and returns.

UNIT VI : COST OF CAPITAL

Meaning-Definition and assumptions-Explicit and implicit cost

Measurement of specific cost, cost debt- Preference shares-

Equity shares, Retained Earnings-Weighted average cost of

capital.

UNIT VII : BUDGET AND BUDGETORY

CONTROL

Meaning : Definition and scope of budget and budgetory

control. Types of budgets-Financial budget, Master budget,

Flexible budget-Capital budget.

UNIT VIII : MANAGEMENT INFORMATION

SYSTEM AND ITS RELATIONSHIP WITH

ACCOUNTING

Objects of reporting-Reporting needs of different management

level, Types of reporting-General Principles of reporting-Modes of reporting Reports to the various levels of

Management, Computerised Methods-MIS-Email, net base

data, website, use of Computers in Management Accounting.

List of Books Recommended for Study

1. R. N. Anthony / G. A. Walsh : Management Accounting

2. M. Y. Khan. K. P. Jain : Management Accounting

3. I. M. Pandy : Management Accounting

4. J. Betty : Management Accounting

5. Sr. K. Paul : Management Accounting

6. Dr. Jawharlal : Management Accounting

7. Manmohan Goyal : Management Accounting

8. S. N. Maheshwari : Principles of Management Accounting

9. Ravi M. Kishore : Financial Management (Taxmann,

New Delhi)

10. R. K. Sharma and Shashi K. Gupta : Management Accounting

11. Richard M. Lynech and Robert Williamson : Accounting

for Management Planning and Control

12. Dr. Mahesh Kulkarni : Management Accounting Career

Publications, Nasik

13. Prof. Subhash Jagtap : Management Accountancy.

___________________________________________________________________________________________________

M. Com. Part I

Subject : Principles of Management and Management

Information System [MIS]

(Compulsory Paper)

Objective :

To Provide understanding of the Tasks, Functions and

Skills of Management and latest Developments.

Term I

UNIT I : Management :

Nature of Management-Principles of Management-process

of management-Planning, Organizing-Leading Motivating

and Controlling Decision-making concepts, Types of decision,

Steps in decision-making, Administrative problems in

decision making-Management by treatment of Mathematical

and non-Mathematical techniques-Linear Programmes, Queuing

theory, Game theory, Critical Path Method (CPM), Decision

Tree Analysis-Pioneers of Management thought-F.W.

Taylor and his scientific management, Henry Fayol and his

Administrative Management, Michael Porter, Torn Peters,

Eleton Mayo and his Hawthone experiments. Chester I

Barnard and his Social system theory, Peter Drucker and his

thoughts. Management system and Processes-Scientific Management-

Creativity in Management-Traditional and Professional

management in India.

UNIT II : Organizing :

Classical, Neo-classical and Modern theories of Organization

structure-process of Creating Organization Structure-

Departmentation span of control Management-Delegation of

Authority-Levels of Management-Centralization and Decentralization-

Formal and Informal Organization structure-Types

of Organisation, Management of Conflict-Group Dynamics-

Recent Changes in the organization structure.

UNIT III : Direction, Motivation and Communication:

Principles of Direction-Theories of Motivation

(a) Maslow’s Need Hierarchy (b) Herzherg’s Hygiene Theory

Theory and Morale building, Interpersonal and group

behaiour-Transactional Analysis-Communication Network,

Barriers in Communication-Effective Communication.

UNIT IV : Leadership and Control :

Theories of Leadership-Leadership style-Linkert’s system

of Management Leadership-Management Grid, Fieldler’s

model of Leadership, Leadership styles in Indian Organization,

Japanese and American Management Techciques-Concept

of Managerial Control-Basic Control Process-Area of

control-Advance control techniques-Operation Research.

Programme Evaluation and Review Technique (PERT), Management

Audit, Social Audit.

Term II

UNIT V : Management Information System (MIS) :

Introduction : Basic components of a Management

Information System [MIS] and Management Science-Features

and Importance of Management, Conceptual Analysis of

Information System. Levels of Management and MIS-Role

and Effect of Computer on Management Information

System.

UNIT VI : Management of Performance Appraisal :

Meaning-Purpose-Essentials-Modern Techniques-

Management by Objectives (MBO), Performance Appraisal

in Indian Industries-Requisites of an effective performance

appraisal programme-360 degree appraisal and benchmarking.

UNIT VII : Management Practices in India :

Management Structures-Management for Tomorrow-Indian

Management style for creative action-Recent Trends in

Management : (a) Social Responsibility of Management (b)

Management of Change, (c) Management of Crisis

(d) Total Quality Management (e) New Corporate Governance.

UNIT VIII : Cases in Management :

Case study-Application-Student role in case

analysis-Steps for case analysis-practical cases on all above

topics.

List of Books Recommended for study

1. Herald Koontz and O’Donnel : Principles of Management,

McGraw Hill.

2. George Terry : Principles of Management, Illinois.

3. Peter F. Drucker : The Practice of Management

4. L. Prasad and S. S. Gulshan : Management Principles

and Practice, S Chand, Delhi.

5. Dr. P. C. Pardeshi : Business Management, Nirali

Prakashan, Edn.2001

6. N. G. Kale, Latif and Ahmed : Management and Human

Resource Development, Mumbai University Manisha

Prakashan, Mumbai

7. Dr. P. C. Pardeshi : Management and Human Resource

Development (Mumbai University) Edn. 1999, Sheth

Publications Pvt. Ltd., Mumbai

8. Dr. Ruston S. Davar : Management Process

9. Dr. P. C. Pardeshi : Case studies in Management,

Edn.2000, Nirali Prakashan, Pune

10. Dr. P. N. Reddy, Dr. P. C. Tripathi and H. R. Appannaiah

: Essentials of Management, Himalaya Publishing, Home,

Mumbai, Edn., 1999

11. Dr. P. C. Shejwalkar : Cases in Management, Everest,

Mumbai.

JOURNALS

1. Business Today.

2. Business India.

3. Business World.

4. Indian Management : Journal of All India Management

Association.

5. Productivity : Quarterly Journal of National

Productivity Council.

________________________________________________________________________________________________

M. Com. Part II

SUBJECT : BUSINESS FINANCE

(Compulsory Paper)

Objective :

To provide understanding of nature, structure, and issues

in Business Finance, Capital Market and Financial Services in

India (Important Note : All Policies and regulations mentioned

in this syllabus pertain to 1991 and onwards).

Term I

UNIT I : Business Finance

Estimating the short, Medium and long term Financial

requirements. Financial Plan:Characteristics, factors to be considered while preparing, Limitations.

UNIT II : Sources of Finance

Private Sector : Shares-Various types-Debentures-Types

Fixed Deposits, Ploughing back of Profits, Loans and Advances,

Cost of Capital Debt Equity Ratio, Financial Problems

of SSI Unit in India.

Public Sector : Share Capital-Bonds-Ploughing back of

Profits Privatization of Public Sector, Private Participation in

Equity.

Co-operative Sector : Govt. Participation in Capital-Share

Capital Limitations in Raising Equity Capital and Borrowings.

UNIT III : Foreign Sources

*Foreign Direct Investment-Meaning, Need, Govt. Regulations

* Foreign Institutional Inverstment in India Capital Market-

Meaning, Need, Limitations, Govt. Regulations-

OCB (Overseas Corporate Bodies).

* NRI Equity Participation, Govt. Policy Incentives.

* Globalization of capital market-Meaning difficulties-

ECBs (External Commercial Borrowings), Euro-issues.

GDRs/ADRs.

Term II

UNIT IV : Capital Market

* Primary and Secondary Capital Market Players.

* Securities and Exchange Board of India (SEBI)-Need

Functioning, Critical Evaluation.

* Stock Exchanges-Membership, Organization, Governing

Body Functions and Services-Trading Mechanism,

Listing of Shares and other Instruments (Debentures,

Govt. Securities, Derivatives).

* OTCEI and National Stock Exchange-Need objectives.

Trading and Settlement System.

* Construction and Types of Stock Market Indias-

Dowjones Industrial Average and BSE Sensex-Nifty-

CRISIL-500 Standard and Poor.

* Scrip less Trading (Dematerialization and

Rematerialization) : Meaning, Need and Advantages

* E-Broking : Meaning and Operations

* Depository : Meaning, Functions, Benefits, Depository

System in India and its Marking.

UNIT V :

* Share Ownership in India

* Individual and Institutional

* Portfolio Management-Meaning, Functioning and Advantages

* Mutual Funds-Types (Open & Closed Ended Funds,

Income Funds, Balanced Fund, Growth Fund, Index

Fund, Regular Income Schemes).

UNIT VI :

Financial Services relating to raising of Capital

(a) Merchant Banking : Meaning, Services rendered,

Management of Capital Issues, Categories.

(b) Credit rating-Meaning, Need and Methodology

(d) Project Appraisal.

List of Books Recommended for Study

1. P. V. Kulkarni : Business Finance, Himalaya Publishing

House

2. K. R. Javeri : Capital Issues-Law Methodology, M. N.

Tripathi Pvt. Ltd.

3. L. M. Bholey : Financial Methods and Institutions,

McGraw Hill, Delhi

4. K. Bhalla : Invest Management, S. Chand, New Delhi

5. J. M. Pandey : Financial Management, Vikas Publishing

House.

6. S. C. Kucchal : Corporation Finance, Chaitanya Publishing

House, Allahabad.

7. F. W. Parish : Business Finance.

8. Dr. M. A. Kohak : Services in India, Digvijay Prakashan,

1070, Shivajinagar, Pimpalgaon-Baswant. Dist. Nasik

9. Dr. M. A. Kohak : Readings in Indian Financial Services,

Pimpalgaon-Baswant (Nasik)

10. Financial Managemet : Prasanna Chandra, Tata McGraw

Hill

11. Financial Services in India : M. Y. Khan.

JOURNAL

(a) Journal of Institute of Chartered Financial Analysis of

India, Madras

(b) Finance India : Indian Institute of Finance, Delhi.

__________________________________________________________________________________________

M. COM. PART II : INDUSTRIAL ECONOMICS

(Compulsory Paper)

SECTION I

(I) Introduction :

1. Meaning and Scope of Industrial Economics.

2. Need and Significance of Study of Industrial Economics.

3. Inter-Dependence of Agriculture and Industry.

4. Inter-relationship between Industrial Development

and Economic Development.

(II) Location of Industries :

1. Weber’s Theory of Location

2. Sargant Florence’s Theory

3. Factors influencing Location of Industries

4. Dispersal and Decentralization of Industries

5. Need for Balanced Regional Development of Industries

6. Industrial dispersal policy and Balanced Regional

Development in India.

(III) Industrial Productivity and Efficiency :

1. Productivity-norms and measurement

2. Factors affecting productivity

3. Importance of productivity in the competitive environment

4. Measures required for impoving productivity and

efficiency.

(IV) Industrial Profile and Problems in India :

1. Private Sector : Large, medium and small scale Industries,

Village Industries

2. Public Sector : Role of Public Sector, Problems of

Public Sector, Disinvest Policy.

3. Problems of Indian Industrial labour-lay off and retrenchment

policies, Unemployment of Industrial

labour and Measures.

(V) Impact of Industrialisation in Indian Economy :

Environment, Pollution, Urbanisation Social and

Cultural.

SECTION : II

(VI) Evolution of Industry in India :

1. Traditional Indian Handicrafts

2. Decay of Handicrafts

3. Evolution of Modern Industries.

(VII) Industrial Policy of Indian Government during the

Planning Period :

1. Industrial Policy Resoluation, 1956

2. Industrial Policy of 1977

3. Industrial Policy of 1991

4. Brief review of Industrial Progress during the planning

period.

(VIII)Foreign Capital and Foreign Collaboration :

1. Need for Foreign Capital

2. Indian Government Policy towards foreign capital

3. Multi-National Corporations-Advantages and Disadvantages

4. Trends in Joint vertures and Foreign Collaborations

by Indian Industry.

(IX) Effects of Privatisation, Liberalisation and

Globalisation on Indian Industries :

1. Economic crisis and structural changes in Indian

Industries after 1991

2. Privatisation : concepts, methods, its impact on Industry

3. Liberalisation-Concepts and background steps for

liberalisation-Effects on Industry

4. Globalisation-Concepts and effects on

Industry.

(X) Progress and Problems of following Industries in

India :

(a) Cotton-textile

(b) Iron and Steel

(d) Power generation

(e) Electronics

(f) Pharmaceuticals

List of Books Recommended for Study

1. K. V. Sivayya and V. B. M. Das : Indian Industrial

Economy, Chand and Company Ltd., New Delhi (1977)

2. S. C. Kucchal : Industrial Economy of India

3. K. N. Prasad : Indian Economy since Independence

4. D. R. Gadgil : Industrial Evolution in India, Oxford

5. R. A. Sharma : Entrepreneurial change in Indian

Industry, Sterling Publishers, Delhi

6. A. Donald, Hay Dereck, Mouris : Industrial Economics :

Theory and Evidence, Oxford

7. Solman Fabucant : A Primer on Productivity, Prentice

Hall.

8. S. C. Kucchal : Major Industries in India, Chaitanya Publishing

House, Allahabad

9. Wadilal Degli : A Profile of Indian, Industry, Vora and

Co., Bombay

10. Bagchi and Banerjee : Change and Choice in Indian

Industry, Centre for Studies in Social Science,

Calcutta

11. Francis Cherunilam-Industrial Economics-Indian

Perspective, Himalaya Publishing House, Bombay.

Journals/Periodicals

1. The Economic Time, Bombay

2. Industrial Time

3. Latest Annual Survey Indian Industry-Published by

“The Hindu”

4. Latest Economic Survey-Govt. of India

_____________________________________________________________________________________________________

M. COM. PART II

PAPER IV : BUSINESS STATISTICS

First Term No. of Lectures

UNIT I : Probability 10

1.1 Definitions of samples space, event, elementary

event, sure event, null event, complementary event,

equally likely events, mutually exclusive events, simultaneous

occurrence of events, occurrence of

one of the two events

1.2 Definition of Probaility

1.3 Combinations of events through “or” and ‘not’ and

their probabilities

1.4 Conditional Probabilities P (A/B), P(B/A) Independent

events

1.5 Numerical Problems

UNIT II : Probability distributions 10

2.1 Probability mass functions of Binomial and Poisson

distribution

2.2 Mean, variance (without proof)

2.3 Problems to calculate probabilites and Parameters

2.4 Probability density function of Normal distribution

2.5 Mean, Variance (without proof) standard Normal

variate

2.6 Properties and uses of distribution

2.7 Problems to evaluate probabilities and find mean

and variance

UNIT III : Sampling 10

3.1 Census and sampling

3.2 Simple random sampling with and wihtout replacement

3.3 Stratified sampling

3.4 Systematic sampling

3.5 Meaning of estimator and estimate

3.6 Concept of sampling distribution

3.7 Numerical problems to estimate poputation mean

and total and finding standard error of these estimators

(for simple random sampling without replacement

and with replacement only)

3.8 Numerical Problems to estimate population mean

and total for stratified sampling

UNIT IV : Official Statistics 7

4.1 Drafting of questionnaire

4.2 Official Organizations Collecting statistical data in

India e.g. CSO, NSSO

4.3 ISO clauses related to statistical techniques

Second Term

UNIT V : Correlation and Regression 15

5.1 Meaning of simple correlation and regression

5.2 Positive, negative, perfect, no correlation

5.3 Properties of correlation coefficient

5.4 Scatter diagram, Karl Pearson’s correlation coefficient

for ungrouped data

5.5 Coefficients of regression, lines of regression

5.6 Properties of regression coefficients

5.7 Standard error of estimate

5.8 Numerical Problems

5.9 Concepts of multiple and partial correlation and

multiple regression, No numerical problems

UNIT VI : Statistical Quality Control 10

6.1 Meaning and scope

6.2 Control limits, specification limits, tolerance limits

6.3 Chance causes, Assignable causes, process control,

product control

6.4 Problems of drawing X, R charts

UNIT VII : Time Series 12

7.1 Meaning and components

7.2 Measurement of trend by graphical moving average

methods

7.3 Measurement of trend by least square method for

linear, quadratic trend

7.4 Calculation of seasonal index by link relative and

ratio to moving average method

UNIT VIII : Tests of Hypothesis 8

8.1 Concepts of hypothesis (alternative, null), two types

of errors, level of significance, standard error

8.2 Large sample tests for specified mean, specified

proportion equality of means, equality of proportions

(Numerical problems based on two sided

tests).

_____________________________________________________________________________________________

M. COM. PART I

PAPER I : ADVANCED ACCOUNTING

1. Level of Knowledge : Expert Knowledge

2. Objective :

(1) To lay a theoretical foundation for the preparation

and presentation of financial statements

(2) To develop the understanding of rules of measurement

and reporting relating to various types of business

entities.

Term I

UNIT I : INTRODUCTION :

Nature and purpose of Accounting-Accounting environment

Concept of accounting theory-Role of accounting theory-

Classification of accounting theory-Approaches to accounting

theory-Accounting postulates-Concepts and principles-

Generally Accepted Accounting principles-Selection of Accounting

Principles-Professional Development of Accounting

in India.

UNIT II : HOLDING COMPANY :

Consolidated Accounts of Holding Companies-Consolidation-

Inter company transaction-Issue of Bouns Shares-Revaluation

of fixed Assets Debentures and Preference Shares

of subsidiary Company, Dividend (Holding company with two

subsidiaries only to be studied)

UNIT III : MISCELLANEOUS :

Accounting for Lease-Branch Accounts-Independent and

Foreign Branches-Self balancing ledgers-consolidation of accounts

of Educational Trusts and Co-operative societies.

UNIT IV : VALUATION OF SHARES AND

GOODWILL :

A. Valuation of Shares-Need for valuation-Methods of

valuation of shares-Valuation of partly paid up shares,

preference shares and Bonus shares, Right Shares

B. Valuation of Goodwill-Need for Valuation, Various

factors to be considered while valuing Goodwill-methods

of valuing Goodwill - Years purchase of average

profits capitalization method, Annuity method-Super

Profits method.

Term II

UNIT V : LIQUIDATION OF COMPANY :

Preparation of Statements of affairs including deficieny/

surplus account.

UNIT VI : ADVANCED COMPANY ACCOUNTS :

Amalgamation-Absorption-External reconstruction Advanced

problems only-Internal reconstruction-Preparation of

Scheme of internal reconstruction-share buy-back-Accounting

entries for Buy-back of shares.

UNIT VII : SERVICE SECTOR ACCOUNTING :

A. Hotel Accounting : Introduction-visitor’s ledger.

B. Hospital accounting-introduction, preparation of final

accounts capital and revenue expenditure OPD and

IPD register.

C. Transport undertaking-introduction-Accounting of

Roadways, Preparation of final accounts (Problems

on roadways), Log book.

D. Accounting for educational Institutions-Types of Govt.

Grants and it’s accounting.

UNIT VIII : RECENT TRENDS IN ACCOUNTING

(THEORY ONLY)

A. Inflation Accounting

B. Human Resource Accounting

C. Social Accounting

D. Value added statement

E. Economic Value added statement

F. Brand valuation and accounting

G. Accounting in computerized environment

1. Theory question will carry 20% marks.

2. Practical problems will carry 80% marks.

List of Books Recmmended for study

1. Shukla and Grewal : Advanced Accounts.

2. Jain and Narang : Advanced Accounts.

3. Sr. K. Paul : Accountancy, Volume-I and II.

4. R. K. Lete and Jawaharlal : Accounting Theory

(Himalaya Publishers)

5. Dr. L. S. Porwal : Accounting Theory (Tata McGraw

Hill).

6. Anthony and Race : Accounting Principles.

7. Dr. S. N. Maheshwari : Corporate Accounting

8. Sehgal : Advanced Accounting (Taxmann, New

Delhi).

9. Institute of Chartered Accountants of India :

Accounting Standards.

____________________________________________________________________________________________

M. Com. Part I

Paper II : BUSINESS TAXATION

1. Level of Knowledge-Advanced Knowledge

2. Objective :

1. The Course is designed to provide understanding of

Direct Tax Laws including Rules pertaining thereto

and application to different business situations.

Term I

INCOME TAX :

UNIT I : INTRODUCTION :

History of Income Tax in India-Important definitions of

Income Tax Act, 1961-Rates of taxes-Basis of charge-Residential

status and scope of total income-Tax-free income-

Capital and Revenue.

UNIT II : HEADS OF INCOME :

A. Salaries :

Allowances and Taxability-Prequisites-Valuation of

prequisites-Provident funds-Deduction from salaries

(advanced problems)

B. Income from House Property :

Self occupied property and let out property-deemed

to be let out property-permissible deduction

C. Profits and Gains of Business or Profession :

Business deductions/allowance-Depreciation-Specific

disallowances-Method of accounting-Maintenance

of Books of Account-Audit of Accounts

(Simple Problems)

D. Capital Gains :

Definitions-Exemptions-Computation of Capital

Gains-Capital Gain in case of depreciable assets-

(Problems)

E. Income from other Sources :

Chargeebility-Deductions-Amounts not deductible.

UNIT III : Computation of Taxable Income

Clubbing of income-Set off and carry forward of losses-

Deductions from Gross Total Income-Rebate and Reliefs-

Computation of Taxable Income of Individuals. Hindu Undivided

Families, Firms and Associations, Companies, Co-operative

Societies (Theory and Problems).

Term II

UNIT IV : Miscellaneous

Income Tax authorities-Return of Income-Procedure for

assessment-Types of assessment-Appeals-Deduction of Tax

at Source-Advance payment of Tax-Interest and penalties-

Prosecution-Refund of Tax

UNIT V : Wealth Tax

Definitions-Net Wealth-Deemed Wealth-Exempted

wealth valuation of asset-Assessment penalties (Simple Problems

only)

UNIT VI : Service Tax

Applicability and services covered-Valuation of taxable

services for service tax-Repayment of Service Tax-Registration-

Furnishing of Return-Maintenance of Record-Other obligations

(Theory only).

Scheme of Marking :

(a) Income Tax 80 marks Theory questions 30%

(b) Wealth Tax 10 marks Problems 70%

Total 100 marks 100%

Note : Amendments made prior to one year of annual

examination in the relevant act should be considered.

List of Books Recommended for Study

1. Dr. Vinod Singhania : Direct Taxes, Law and Practice

2. Dr. Bhagawati Prasad : Direct Taxes

3. Girish Ahuja and Ravi Gupta : Direct Taxes

4. T. N. Manoharan : Hand Book of Income Tax Laws

5. Sharad Bhargava : Income Tax for Students

6. S. S. Gupta (Taxmann) : Service Tax

7. R. Mohan Lavis : Service Tax (Bharat Publishers, New

Delhi).

_________________________________________________________________________________________________

M. Com. Part II

PAPER III : ADVANCED AUDITING

1. Level of Knowledge-Basic Knowledge

2. Objective : To impart knowledge and develop understanding

of methods of auditing and their application.

Term I

UNIT I : Introduction

Basic concepts of Auditing-Audit Programme-Vouching,

Verification and Valuation.

UNIT II : Accounting Standards

Role of Accounting Standard Boards-Importance and

need of accounting standards-Mandatory accounting standards

in India.

UNIT III : Audit of Limited Companies

Preliminaries to the audit of limited company-Audit of

share capital transactions, Debentures and other transactions-

Audit report with special reference to

MAOCARO-Profit and divisible profit-Dividends-Investigation

under Companies Act, 1956.

UNIT IV : Tax Audit

Tax audit U/s 44 AB of Income Tax Act, 1961-Audit

Programme-from 3 CA, 3 CB and 3 CD.

Term II

UNIT V : Internal Audit

Nature, Scope and purpose of Internal Audit-Review of

internal control-Areas of internal audit-purchase, sale,

cash bank transactions-Internal audit report.

UNIT VI : Audit of Specialised Units

Special features of audit of banks, insurance companies,

charitable trusts, Co-operative societies, Public Sector

undertaking.

UNIT VII : Government System of Audit

Funds maintained by Government for meeting expenditure

and receipts-Structure of financial administration in India-

Objects of Government audit-Role of Controller and

Auditor General of India-Audit of receipt, expenditure,

sanctions, Public Accounts Committee-Audit of

departmental commercial undertaking-Audit of Local

bodies.

UNIT VIII : Recent Trends in Auditing

Cost Audit-management Audit-Efficiency Audit-Proprietary

Audit-Secretarial Audit-System Audit.

List of Books Recommended for Study

1. Spicer and Peglan : Practical Auditing

2. Kamal Gupta : Contemporary Auditing

3. R.C. Saxena : Auditing (Himalaya)

4. Basu : Auditing

5. Jagadish Prasad : Auditing : Principles

6. M.D.Paula : The Principles of Auditing

7. Anil Roy Chaudhari : Modern Internal Auditing

8. V.S. Agarwal : Internal Auditing

9. Datta Chaudhari : Cost and Management Audit

10. A.B. Roy Chowdhari : Statutory Audit Manual

11. George Koshi : Tax Audit Manual (Taxmann, New Delhi)

12. The Institute of Chartered Accountants of India : Guidance

note on Tax Audit U/s 44 AB of the Income Tax Act

13. The Institue of Accountants of India : Accounting Standards.

__________________________________________________________________________________

M. Com. Part II : PAPER IV

RESEARCH IN ACCOUNTING AND PROJECT WORK

Term I

UNIT I : Introduction 50 Marks

Meaning, Nature, Objectives of Research-Types of Research-

Research in Accounting

UNIT II : Design of Research

Design Strategy-Types of Research Design-Principle of

Experimental Design

UNIT III : Sources and Collection of Data

Data-Primary and Secondary-Sampling-Observation-

Interview

UNIT IV : Analysis and Presentation of Data

Data presentation and Preliminary Analysis-Hypothesis

testing–Statistical Analysis of Data Interpretation and Generalization

UNIT V : The Research Report

Meaning-Concepts-The style of the Report

UNIT VI : Use of Computer in Research.

Term II

Project Work : 50 Marks

Suggested areas of Project work

1. Working Capital Finance from Banks

2. Project finance from Financial Institutions

3. Analysis and Interpretation of Financial Statement of

Ltd. Co. (2 to 3 years annual accounts to be studied)

4. Study of Accounting methods of Hospital of Hotels

5. Study of Internal Control System in Business units

6. Study of accounting system of Government undertaking

or nonprofit making organization

7. Tax planning of Individual assesses

8. Survey of Ten shareholders regarding utility of published

annual reports

9. Study of various forms used under Income Tax Act by

business Units

10. Study of Management Information System used

in various organizations.

List of Books Recommended for Study

1. G. S. Batra : Modern Trends in Accounting Research

(Volume 1 and 2) (Deep and Deep Publication, New

Delhi-110027)

2. S. K. Bhattacharya and Sahn Dearden : Accounting for

Management Text and Cases

3. John W. Best : Research in Education.

Journals for Project Work

1. The Chartered Accountant : The Institute of Chartered

Accountants of India

2. Journal of Accounting and Finance : Research Development

Association, Jaipur

3. Indian Journal of Accounting : The India Accounting

Association, Udaipur

4. The Accounting World : ICFAI Press, Hyderabad

5. The ICFAI Journal of Applied Finance : ICFA Press

(Quarterly Research Journal)

6. ICFAI Reader (Monthly) : ICFA Press.

__________________________________________________________________________________

M. Com. Part I

ADVANCED COST ACCOUNTING AND COST SYSTEMS

Paper 1 : Advanced Cost Accounting

Level of Knowledge : Advanced

Objectivie : To provide adequate knowledge on

Cost Accounting Practice

Term I

UNIT I : Overview of basic concepts in Cost Accounting

Element of Cost : Material, Labour and Overheads.

Material : Purchase procedure, storage and Inventory

control, Landed cost of Material receipts. Methods of Pricing

issues, Methods of Inventory control.

Labour : Classification of Labour, Principles and Methods

of Remuneration, Accounting of Labour cost, Job evaluation

and Merit rating

Overheads : Meaning, classification, allocation, apportionment

and absorption, Accounting of overheads.

UNIT II : Methods of Costing :

Job costing, Batch costing, Unit costing, Contract Costing,

Process Costing, Costing of by-products and joint

products.

UNIT III : Operation Costing

Operating Costing i.e. Costing in Service Industry-Hospital,

Hotel, Transportation., Electricity, Power House and

Telecommunication.

Term II

UNIT IV : Treatment of Certain Items :

General Principles of Treatment, Depreciation, Amortisation

Interest on Capital, Cost of Finance, Research

and Development Cost, Material Losses-Waste, Scrap,

Spoilage, Defectives Royalties, Patents and Technical

Know-how, Advertising and Market Research, cost of

voluntary Retirement, Cost of Hire and Leasing of Capital

Goods.

UNIT V : Cost Book Keeping and Reconciliation between

Cost and Financial Accounts :

Cost Book-Keeping, Cost Ledgers, Interlocking and

Intergral Accounts, Reconciliation of Cost and Financial

Accounts, Reasons, needs, Methods

UNIT VI : Productivity :

Meaning, Measurement of Material, Labour, Capital and

Management Productivity. Productivity V/s (Versus)

Efficiency Capacity-Theoretical, Practical and Idle capacity,

Capacity utilization and effect of same on cost-

Measures to improve productivity-Technical, Financial,

Operational Measures. Restructuring of activities-Business

Process Re-engineering elementary knowledge.

Human aspect of productivity.

Note : 50% Marks for Theory and 50% Marks for practical

problems.

Areas of Practical Problems :

(i) Accounting of overheads

(ii) Methods of Costing

(iii) Reconciliation of Cost and Financial Profit

(iv) Measurement of Productivity.

List of Books Recommended for Study

1. Ravi Kishor : Advanced Cost Accounting and Cost Systems,

Taxmann’s Allied Services Pvt. Ltd. New Delhi

2. N. K. Prasad : Principles and Practice of Cost Accounting,

Book Syndicate Pvt. Ltd. Calcutta

3. Prof. Subhash Jagtap : Practice in Advanced Costing and

Management Accounting, Nirali Prakashan, Pune

4. Malz, Curry Frank : Cost Accounting-Taraporwalla

5. Hom R. Green : Cost Accounting, Managerial Emphasis,

Pretice Hall of India Pvt. Ltd.

6. S. P. Iyengar : Cost Accounting Principles and Practice,

Sultan Chand and Sons, New Delhi

7. Ravi Kishor : Student’s Guide to Cost Accounting,

Taxmann’s, New Delhi

8. M. N. Arora : Cost Accounting Principles and Practice,

Vikas Publishing House Pvt. Ltd., New Delhi.

9. S. N. Maheshwari, S.N. Mittal : Cost Accounting Theory

and Problems, Shree Mahavir Book Dept. New Delhi.

10. B. S. Khanna, I. M. Pandey, G. K. Ahuja, S. C. Batra

11. V. K. Saxena, C. D. Vashisth : Cost Accounting Texbook,

Sultan Chand and Sons, New Delhi.

12. Journals : (1) Management Accountant-ICWA of India

Calcutta, (2) Chartered Accountant - ICA of India, New

Delhi.

13. ICWA Publications : (1) Introduction of costing System,

(2) Inventory Control, (3) Getting Ready for Maintenance

of Cost Records, (4) Activity Based Costing.

__________________________________________________________________________________

M. Com. Part I

ADVANCED COST ACCOUNTING AND COST

SYSTEMS

Paper 2 : Cost Control and Cost System

Level of Knowledge : Advanced.

Objectives: To equip the students for designing and implementing

cost control, cost reduction programme

and different cost systems.

Term I

UNIT I : Techniques of Costing :

Budgeting and Budgetory Control-Budget-Types of Budget,

key and limiting factor, Fixed and Flexible Budget,

Cash Budget Zero Base Budget (ZBB).

Standard Costing-concepts of Standard Costs, setting up

of standards-Variance analysis-Material, Labour,

Overheads, Sales and Profit.

UNIT II : Marginal Costing, Cost-Volume-Profit

Analysis and Diferential Costing :

Marginal Costing-Meaning, Concept of variability of cost,

Contribution, P/V Ratio, Break-Even-Analysis, Margin

of Safety Cost-Volume-Profit Analysis-Procedure and

Practical application, Differential Costing-Differential

costs, Differential cost analysis, Features of differenntial

costing, Practical application.

UNIT III : Responsibility Accounting and Reporting :

Definition, Meaning Principles, Controllable and Noncontrollable

costs, Centres of Control, Cost Centre, Revenue

Centre, Responsibility Centre, Profit Centre, Performance

Measurement Reporting to different levels of

Management.

Term II

UNIT IV : Cost Control and Cost Reduction :

Introduction, Process of Cost Control and Cost Reduction,

Cost Reduction Programme and its implementation.

Methods and Techniques-Value analysis and Value Engineering

Just-In-Time (JIT), Activity Based Costing

(ABC).

UNIT V : Uniform Costing and Inter Firm Comparision

Reasons for differences in Cost and Costing Practices

The application of Uniform Costing, Advantages and

limitation of Uniform Costing.

Inter Firm Comparision-Meaning, Advantages and

Disadvantages.

UNIT VI : Costing System Design and Installation :

Study of Production Process, Objective, Selection of

Method of Costing, Creating Cost Centres and Cost

Codes, Deciding basis of apportionment of various

overheads, Deciding Methods of absorption, Fixing responsibility

and designing suitable MIS. Designing and

Installing Cost System in Computer Environment.

Note : 50% Marks for Theory and 50% Marks for Practical

Problems.

Area of Practical Problems :

(1) Budgetory Control

(2) Standard Costing

(3) Marginal Costing

(4) Differential Costing

List of Books Recommended for Study : (As given in paper No.1.)

___________________________________________________________________________________

M. Com. Part II

ADVANCED COST ACCOUNTING AND

COST SYSTEMS

Paper 3 : Cost and Management Audit

Level of Knowledge : Advanced

Objectives : To equip the students with the knowledge of the

Techniques and Methods of planning and executing the

Cost and Management Audit.

Term 1

UNIT I : Introduction

Nature, Objects and scope of Cost Audit. The concept

of efficiency Audit, Proprietory Audit, Social Audit, Systems

Audit, Advantages of Cost Audit.

UNIT II : Appointment of Cost Auditor :

Appointment, Rights, Responsibilities, Status, Relationship

and Professional and legal liabilities under

Companies Act, 1956 and Cost and Works Accountants

Act, 1959 and other Statutes as amended from time to

time.

UNIT III : Planning and Execution of the Audit :

Familarization with the Industry, The production Process,

System and Procedure, List of records and reports,

preparation of the Cost Audit Programme, Verification

of Cost records and reports, Evaluation of Internal Control

System, Audit notes and Working Papers, Cost Audit

in E.D.P. Environment.

Cost Audit reports-Contents of the report, Distinction

between ‘Notes’ ‘Qualifications’ to the report. Cost

Auditors observations and conclusions. Study of Cost

Audit report rules U/s 233 (b) and Cost Accounting

record rules u/s 209 (1) (d) of the Companies Act, 1956

issued under one year before the examination.

Term II

UNIT IV : Management Audit :

Meaning, Nature and Scope, Organizational needs for

Management Audit and its coverage over and above other

audit procedure.

UNIT V : Process of Management Audit :

Audit of the Management Process and Functions such

as Planning, Organization, Staffing, Co-ordination, communication,

Direction and Control. Evaluation of M.I.S

and Control System with special emphasis on corporate

image and behavioural problems. Corporate Service

Audit-Research and Development, import substitution,

Customers channel (export). Social Audit of Business

Enterprises Audit of special Responsibility of Management.

UNIT VI : Numerical Problems on Cost and Management

Audit :

Calculation of Prices to be quoted. Valuation of Closing

stock of Raw Material, W.I.P, Finished Goods and Scrap,

Power Cost, Calculation of different ratios, Suggestions

for Improvements, Elementwise contribution to the variation

of profits, Costing and Financial Profit and Loss

Account and reconciliation between them.

Note : 80% Marks for Theory and 20% Marks for Practical

Problems.

Area of Practical Problem :

Numerical Problems on Cost and Management Audits.

List of Books Recommended for Study

(1) Cost Audit and Management Audit — D. Dutta

Chowdhury Publication Central Publication, Calcutta.

(2) I.C.W.A of India’s Publications : (A) Industrywise cost

accounting record, rules and cost audit report rules (b)

guidelines on Cost Audit (C) Cost Audit report rules (D)

Cost Audit Social Objectives.

(3) Cost audit and Management Audit — V. K. Saxena and

C. D. Vashistha, Sultan Chand and Sons, Delhi.

(4) Cost Audit and Management Audit — N.P. Agarwal.

(5) The Management Audit — P. William, Leonar.

(6) Efficiency Audit : Mohanlal Jain, Printwell Jaipur.

(7) Efficiency Audit : Laxmi Narayan-Longman.

(8) Institute of Cost and Works Accountants of India-Cost

Audit Social Objectives.

(9) Laws on Cost Audit - N. Banerjee, International Law

Book Centre, Calcutta.

(10) Cost and Management Audit — Rajnathan, Publisher -

Tata McGraw Hill.

______________________________________________________________________________________

M. Com. Part II

ADVANCED COST ACCOUNTING AND COST

SYSTEMS

Paper 4 : Research Methodology and Project Work in

Cost Accounting

Level of Knowledge : Advanced

Objectives : To equip the Students to establish linkage

between Theory and Practice.

Term I

Research Methodology 50 Marks

UNIT I :

Research Methodology-Meaning, Nature, Practical

Importance, Limitations, Types of Research, The process

of Selection and formulation of Research Problem.

UNIT II :

Hypothesis-Meaning, Characteristics, Sources, Research

Design-Meaning, Types.

UNIT III :

Data Collection-Methods, Primary and Secondary,

Sampling Techniques-Meaning, Basic Principles, Types

Questionnaires, Observation-Meaning, Types,

Advantages and Dis-advantages.

Interviewing-Meaning, Process, Classification, Merits

and Demerits.

UNIT IV :

Classification, Coding, Tabulation of Statistical data,

Analysis and interpretation of data, Research Report-

Meaning, Contents, Significance of Report Writing, The

study of the report.

Term II

Project Work 50 Marks

Note : The Research Mehodology (Theory) will carry

50 marks and Project work will carry 50 marks.

See General Guidelines for preparation of Project Report.

Tentative List of Areas and Research for Project Works:

Students are required to visit a Unit in concerned Industry

and submit his report on any of the following Project topics:

(1) Maintenance of Cost Accounting records

(2) Costing techniques and use in decision-making

(3) Budgetary Control-Its use and application

(4) Installation of Costing System

(5) Application of Target Costing

(6) Application of Activity Based Costing

(7) Internal Cost Audit System Installed

(8) Management Information System Installed

(9) Working Capital Management

(10) Cost-Income Measurement-Impact on Commercial

Banks

(11) Determination of Molasis for Captive Consumption in

Sugar Factory

(12)Inventory Control Techniques

(13)Recent Development in Cost Accounting

(14)Budget as a Key Financial Planning Tool

(15) Risk Analysis

(16) Industrial Sickness-Problems and Solutions

(17) Computerisation in Banking and Industry-A Case Study

(18) Hands and Training

(19) Responsibility Accounting

(20) Quality and Time as Competitive Weapons.

Above is the Tentative List indicating the Topics for

Project Report. This list can be updated by the concern teacher

keeping in view the local requirements in the trade, commerce,

Industry, services many other Business Sector.

List of Books Recommended for Study

(1) Research Methodology — C. R. Korthari, Willey Eastern

Limited, New Delhi.

(2) Research Methodology — C. R. Basotia, K. K. Sharma,

Mangal Deep Publications, Jaipur.

(3) Research Methodology in Management — Dr. V. P.

Michael, Himalaya Publishing House.

(4) Research in Education — John Best and James Khan,

Pentice Hall.

(5) Methodology and Techniques of Social Research —

Wilkinson and Bhandarkar, Himalaya Publication.

(6) Research Methods in Social Sciences —

Dr. Ramchandran, TISS, Mumbai.

(7) Research Methodology in Social Sciences — P. C.

Tripathi.

(8) Research Methodology in Social Sciences — Sadhu

Singh.

(9) Research Methodology in Social Sciences — Dr. D. C.

Pande.

(10) Methodology of Research in Social Sciences —

Dr. O. R. Krishnaswami.

_____________________________________________________________________________________

M. Com. Part -I

BUSINESS PRACTICES AND ENVIRONMENT

Business Practices - Paper I

Section I (First Term)

I. Introduction : Nature and scope of Business in the

modern context-objectives of Business-Study of various

policies-product, buying, selling, price and credit policies.

Role, importance and development of service sector in

India. Business Practices with reference to E-commerce.

II. State in Trade : Concept of state trading-Arguments

for and against state trading-Role of the State Trading

Corporation (STC) and Food Corporation of India (FCI)-

State and privatisation of trading activities.

III. Organised and Regulated Market : Meaning and

Importance Features of organized commodity markets

and regulated markets. Produce Exchanges-Meaning,

Organization, Management, Objectives and services

offered. Produce Exchanges in India Forward Markets-

Meaning and importance.

IV. Security Markets : Meaning-functions-structureconstitution

and management. Listing of Securities-Price

fluctuations-regulation and control-Role of Securities

Exchange Board of India (SEBI) its guidelines-stock

exchanges in India.

Section II (Second Term)

V. Chamber of Commerce and Trade Associations :

Organizations, objectives and functions-Maharashtra

Chamber of Commerce, Industries and Agriculture and

M.Com. / 53

their local branches, Maharatha Chamber of Commerce-

Indian Merchants Chamber Federation of Indian

Chamber of Commerce and Industries (FICCI)

Association of Chamber of Commerce-Confederation

of Indian Industries (CII)/

VI. Public Enterprises and Public Utilities :

Objectives, functions and Organization of Public

Enterprises and Public Utility-Management Practices of

Publice Enterprises in India Efficiency-autonomy and

control of Public Enterprises-recent practices and policies

in Public Enterprises and Public Utilities.

VII. Agriculture Business Practices :

Business characteristics of Agriculture-Nature of Indian

Agriculture Government policies related to agriculture

business problems and prospects of Agriculture business-

Agriculture Taxation policy.

VIII. Agriculural Products and Farm Services :

Nature an disposal of Agricultural by-products —Farm

waste–cost of recycling of farm waste.

Allied agricultural business-Diary, Poultry-Bio-Manures,

etc. WTO and its impact on agri-business practices.

Recommended Books

1. Acharya Govekar : Principles of Business Organization,

A. R. Seth & Co.

2. Mamoria, Joshi : Principles and Practice of Marketing in

India, Kitab Mahal, Allahabad.

3. W. R. Natu : Regulated Markets.

M.Com. / 54

4. G. S. Kamat : Marketing Co-operative way Maharashtra

State co-op. Union

5. Ram Desai : Future Trading and Control.

6. H. T. Parekh : Bombay Money Market

7. P. L. Gadgil : Commodidty Marketing and Distributive

Trade, Shubhada Sarwat, Pune.

-----------------------------------------------------------------------------------------

M.Com. Part -I

BUSINESS ENVIRO0NMENT - PAPER II

Section I (First Term)

1. Business Environment-Meaning of Business Environment

and its importance, nature and scope, Levels of

Environment -Macro environment and International

Business Environment.

2. Environment-Various approaches-Various aspects-

Natural, Social, Economical, Political, Technological,

Legal and Cultural. Business Environment in India-before

Independence and after Independence-Globalisation and

its impact on business environment in 21st Century.

3. The Economy-Its analyis and functioning of economic

systems, Market Economy System, Profile of Indian

economy-its growth and economic reforms.

4. Business Environment and Problems of Pollution, types

of pollution - Water, Air and Noise, Sources and effectsvarious

measures for controlling the pollution.

Section II (Second Term)

5. Indian Industrial Environment-Growth of industiries in

public and private sectors in India-Small and Cottage

industires-mergers an acquisitions-Foreign investment-

Foreign Technology and MNCs.

6. Financial Environment of Business-Indian money market,

Growth of capital market in India. Banking and Financial

Institutions. Role of Public, Private and Co-operative

Banks-Role of Foreign banks and non-banking

institutions.

M.Com. / 56

7. Environmental Analysis-Meaning and Importance,

Techniques of analysis

(i) Verbal and written Information

(ii) Search and Scanning

(iii) Spying

(iv) Forecasting

Limitations of these techniques

Competition analysis-Rivalry among existing firms, threat

of new entrants-treat of substitutes-Bargaining power

of suppliers and buyers.

8. Global environment-natural, social, cultural, demographic,

and technological environment and its impact on world

trade.

Recommended Books

1. Francis Cherunilan : Global Economy and Business

Environment Text & Cases (Edn. 2001) HPH.

2. Challaghan, Ellison, Watkin : The Business Environment-

Edward Amold.

3. S.K. Misra, Puri : Economic Environment of Business,

Himalaya.

4. FICCI : Indian Business through ages, Oxford University

Press.

5. Brigitte Berger: The Culture of Entrepreneurship, Tata-

McGraw Hill.

Journals/Periodicals

(1) Arth Vijnyan

(2) The Economics Times

(3) Economic and Political Weekly.

_________________________________________________________________________________

M.Com. Part II

ENTREPRENEURSHIP DEVELOPMENT -

PAPER III

Section I (First Term)

(1) Entrepreneurship-Meaning and Features, Personal

qualities-Studies of Personal and social traits - Assessing

potential entrepreneurship tools and techniques used-

Behavioural tests.

(2) Entrepreneurship Development Training-Objectives and

importance. Training models, training components,

Information input and training methodology.

(3) Development of achievement motivation-sources of

development of achievement, Achievement motivation

as related to entrepreneurship Problems-beliefs and

attitudes-limitations.

Need and importance of trainer-motivator skills and

qualifications required.

Training the trainer. Motivator, development inputs for

trainer motivator post training support. Entrepreneurship

development efforts in India. Issues and cases.

(4) Business Opportunity Guidance - Importance and

relevance of business opportunity-process of identifying

and assessing business opportunity-business opportunity

and needs of potential entrepreneur selection of business

opportunity. New trends in service sector and scope for

entrepreneurship in the service sector.

(5) Problems in entrepreneurship development :

(a) Dot Com entrepreneurship or Entrepreneurship

(b) Role of Government in entrepreneurship

development

entrepreneurship development

(d) Specialized institution involved in entrepreneurship

development

(e) Business incubation and venture capatalists.

(6) Changes in the concept of entrepreneurship -

Entrepreneurship within organization - As the

entrepreneurship Corporate strategy and

entrepreneurship

(7) Business idea search-Project identification-Project

design-Network Analysis-Business Model PERT, Critical

Path Method-Creative and Innovation meaning and

Importance and role in developing a new business.

(8) Issues in Project Management-Project direction, Coordination

and Control. Project cost evaluation and cost

control. Interface with industrial sickness. Project

monitoring and MIS.

Recommended Books

1. S.S. Nadkarni : Development New Entrepreneurs, EDII,

Ahmedabad.

2. N. P. Sing : Entrepreneur V. S. Entrepreneurship Asian

Society for ED.

3. Desai Vasant : Dyanamics of Entrepreneurial

Development and Management. HPH.

4. Khairka S. S. : Entrepreneurial Development, S. Chand

and Co., New Delhi.

5. Moharana Drant Desai : Entrepreneurial Development,

RBSA Publishers, Jaipur.

6. Paul Jose, Kumar N., Paul T. M. - Entrepreneurship

Development, HPH, New Delhi.

M.Com. / 59

7. Saini J. S., Rathore B. S. : Entrepreneurship Theory and

Practice.

Journals, Periodicals and Newspapers :

1. Journal of Enterprising Culture

2. The Entrepreneur

3. The Financial Express

4. India Today

5. Business India.

_____________________________________________________________________________________

M.Com. Part II

BUSINESS PRACTICES AND ENVIRONMENT

PAPER IV : RESEARCH METHODOLOGY AND

PROJECT WORK

50 Marks

Objectives :

1. To impart knowledge and develop understanding of

Research Methodology and its application.

2. To study methods of data collection and its interpretations

to develop analytical skill in generalisation of things,

concepts and symbols used in business.

Section : I Term-I

(I) Introduction : Research-meaning-objectives and

motivation in research–Types of research-Research

Approaches - Research process-Criteria of good

research-Research and Scientific methods.

(II) Research Problem and Design : Defining and

selection the research problem, Hypothesis - Formulation

of Hypothesis Characteristics of good research -

Research design-meaning, need-features - types-basic

principles - Measurement and scaling techniques -

Developing a research plan.

(III) Sampling Design : Steps - Characteristics of good

sample design - Types of sample design.

(IV) Methods of Data Collection : Primary and secondary

- Processing and analysis of data - Testing of Hyporthesis.

Interpretation of Data-Report Writting-use of Computer

in research.

List of Books Recommended for Study

1. C. R. Kothari : Research Methodology : Wishwa

Prakashan, New Delhi.

2. Willkinson, Bhandarkar : Methodology and Techniques

of Social Research, Himalaya Publishing House, New

Delhi, 1999.

3. Sauthu A. N., Singh Amarjit : Research Methodology in

Social Sciences, Mumbai, Himalaya Publishing House,

New Delhi, 1980.

4. Tandon B. C. : Research Metholology in Social Sciences,

Himalaya Publishing House, Allahabad.

Section-II Term-II Project Work

See General Guidelines for preparation of Project Work

50 Marks

Objectives :

A Post Graduate student in Commerce is expected to

have an opportunity to study and observe the application of

theoretical knowledge in Practice and have exposure to world

of work. He is also expected to develop certain important

skills in Commerce to make his learning more effective, e.g.

1. Analytical Skill

2. Decision Making Skill

3. Communication Skill

4. Logical Thinking and

5. Research Skill.

With this view a Project report is being introduced for

50 marks in Paper IV in M.Com. Part-II level.

_______________________________________________________________________________________

M.Com. Part-I

BUSINESS ADMINISTRATION

Paper I - Production, Operations and Marketing

Management Objective :

To impart knowledge regarding production and operations

Management techniques, process and tool and develop

understanding of the marketing functions techniques and

strategies.

Term I

Production and Operations Management

UNIT I : Introduction

Meaning and Functions of Production Management -

Types of Production System Contious Intermittent, Job

Lots, Plant Layout – It’s objectives. Types, safety

considerations and environmental aspects.

UNIT II : Material Management and Control :

Meaning and Scope of Material Management - Purchase

Procedure Storekeeping - Objectivies and Functions -

Inventory Control - its objectives importance and methods

- ABC Analysis - Value Analysis — Use of Computer

in Material Management-Problem and Cases.

UNIT III : Production Design, Development, Production

Planning and Control :

Product Design-Definition, Importance Factors affecting

product design-Product Policy -Standardiztation,

Simplification, Diversification-Product Development-

Meaning, Importance, Factors reponsible for

Development. Techniques of Product Development.

M.Com. / 63

Production Planning and Control-Meaning, Objectives,

Scope, Importance and Procedure of Production

Planning, Routing Schedulling. Despatch Follow up-

Production Control-Meaning, Objectives, Factors

affecting Production Control-problems and cases.

UNIT IV : Productivity :

Meaning, Measurement, Techniques, Factors affecting

Productivity Importance of Productivity, Measures to

boost productivity-ISO 9000 to ISO 14000 - Role of

National Productivity Council. Effects of Liberalisation

and Globalisation on business-problems or Rationalisation,

Automation and Computerisation Preventive

Maintenance-Inspection and Quality Control-Quality

Circles-TQM, Work Study, Motion Study-Fatigue Study.

Term II

MARKETING MANAGEMENT

UNIT V : Introduction :

Marketing Concepts-Evolution of Marketing (Marketing

Orientation)—Types of Marketing-Relationship

Marketing—Social Marketing-Services Marketing-Tele

Marketing-E-Marketing—New Trends in export

marketing-Retail Marketing-Direct Marketing, Rural

Marketing-Features Importance and Difficulties/

Problems Suggestions for the Improvement of Rural

markets-Cases and Problem.

UNIT VI : Marketing Strategy :

Selection and Appraisal of Marketing strategies - New

Product Development Strategy-Product Life Cycle

Factors-Organization for New Product Development -

Process of new product development—Failure of a new

Product—Causes and Remedies - Concept of Global

strategy - Global marketing Approach and Application-

Marketing Strategies in the New Millennium - Cases

and Problems.

UNIT VII : Consumer Behaviour :

Meaning and Concept - Buying Motives and Consumer

Behaviour - Environmental influences on Consumer

Behaviour - Economical, Political, Technological, Global

etc. - Consumer Behaviour Models - Consumerism,

Consumer Education and Protection.

Customer Relationship Management - Concept,

Significance, Problems - Cases and problems.

UNIT VIII : Marketing Communication :

Meaning, Concept, Importance and Difficulties - Media

Management - Media Selection - Media Speed - Media

Effectiveness - Media Consciousness - Developing

an effective media plan, Role of a media manager-

Advertising Campaign Approaches, Process and

Problems - New Trend on Marketing Communication -

Cases and Problems.

List of Books Recommended for Study : Term I

(1) M. S. Ramesh : A Key to Production Management

Kalyani Publication, Ludhiana.

(2) S. N. Chary : Production and Operation Management

Tata McGraw Hill, Delhi.

(3) Elwood S. Buffa : Modern Production and Operation

Management.

(4) R. S. Goel : Production and Operation Management.

(5) Dr. P. C. Paradeshi : Business Administration-Paper III,

Nirali Prakashan, June 2001.

(6) Magee Budman : Production Planning and Inventory

Control, Tata McGraw Hill, New Delhi.

(7) K. A. Shathappa : Essentials of Business Administration,

Himalaya.

(8) Dr. Brahmankar, Datar, Bapat : Eç{ùçzuTNÿ Ã®ÄËsç??,

Nÿçåub?õbÂ.

(9) Prof. K. D. Joshi : Gn?çt? Ã®ÄËsç??, ªÒçºçÉb~ uÄùç?ye

(10) Suresh D. Saurabh : ISO 9000 - A Manual for Total

Quality Management, S. Chand and Company Ltd.

(11) Dr. Prabhakar Deshmukh : Ã®ÄÌç® ?ÆçÌ? : uÌòç?o Eçum

?òoy.

Term II

(12) S. A. Sherlekar : Marketing Management, Himalaya,

Latest Edition.

(13) TAS Balgopal : Export Management, Himalaya,

Publication House, Mumbai.

(14) Dr. P. C. Paradeshi : Marketing Edn. 2001, Nirali

Prakashan, Pune.

(15) R. S. Davar : Modern Marketing Management - UBS

Publishers Distribution Ltd.

(16) Dr. P. C. Paradeshi : Modern Marketing Management,

Edn. 2001, Nirali Prakashan, Pune.

(17) Biplab S. Rose : Marketing, Himalaya Publication House.

(18) P. K. Agarwal : Marketing Management, Pragati

Prakashan, Meerut.

(19) Philip Kotler : Marketing Management - Analysis

Planning and Control, Prentice Hall, Delhi.

M.Com. / 66

(20) V.V. Ballur : Reading in Marketing Management,

Himalaya Publication House, Mumbai.

(21) Francis Chemium : International Trade and Export

Management.

(22) Dr. Prabhakar Deshmukh : ¤ç\çº?zezYz ÌæVb?, uÄùç ?NÿçÆ?,

?çT?îº.

(23) Dr. C. B. Memorial Joshi, Mulla : Principles and Practice

of Marketing in India.

(24) J. C. Gandhi : Marketing Management.

(25) Dr. B. K. Chatterji : Marketing Management.

(26) David Loudon and Albert J. Della Bitta : Consumer

Behaviour.

(27) Krishna Havaldar : Rural Marketing.

__________________________________________________________________________________

M.Com. Part I

BUSINESS ADMINISTRATION

Paper II : FINANCIAL MANAGEMENT

Objective :

As an extension of Business Finance and on the

background of Accounting and Management Accounting to

develop better acquaintance with changing Role and Functions

of Financial Manager.

Term I

UNIT I : Introduction to Financial Management :

Role of Finance Manager, Interface of Finance Function

with other Functional Areas, challenges and opportunities

of Financial Management.

UNIT II : Long term investment decisions :

Capital Budgeting-Cost of Capital. Margers, Acquistions,

Lease Finance, Hire Purchase-Cash Budgets, Zero Base

Budgeting.

UNIT III : Management of Working Capital :

Nature of Working Capital - Analysis and Need for

Working Capital–Accounting and Financial Ratios-Funds

Flow Analysis–Financial Planning-Credit Policy-Price

Policy.

UNIT IV : Management of Profit :

Retention of Earnings, Depreciation considerations-

Dividend Policy-Issue of Bonus Shares-Market Value

of Shares-Reserves-Implications of Undercapitalization

and over Capitalization.

Term II

UNIT V : Financial Management of Business Expansion:

Combinations-Acquisitions-Projected Profit and Loss

Account Statement, Balance Sheet, Cash Flow

Statements.

UNIT VI : Financial Management of Sick Units

Rehabilitation - Role of B.I.E.R.

UNIT VII : Modern Concepts and Techniques in

Financial Management :

Foreign Exchange Markets etc. Introduction to

Securitisation and Stock Exchange SEBI Regulation.

Text and References

1. Financial Management : Study Material — Alpha Group

ICFAI, Hydrabad.

2. Financial Management Theory and Practice —Chandra

Prasanna.

3. Financial Organization and Management–Gerstenberg.

4. Business Finance — S.C. Kuchal.

5. Financial Management — Dr. P. V. Kulkarni

6. Financial Management — I. M. Pandey

7. Business Finance—Dr. P. C. Paradeshi, Edn. 2001, Nirali

Prakashan, Pune.

_________________________________________________________________________________________

M. Com. Part II

BUSINESS ADMINISTRATION

Paper III : HUMAN RESOURCE MANAGEMENT

Objectives :

To acquaint the students with the Functions and Techniques

of Management of Human Resource in emerging environment.

Term I

1. Introduction to Human Resource Management-concept of

HRM and Personnel Management-Functions of Human

Resource Management - Approaches to Human Resource

Management and Human Resource Development - New

Concern - New Professionalism and Challenges of

Tomorrow - Human Resource Management in India

Context.

2. Human Resource Planning Development - Definition,

Need, Objectives, Strategies, Process, Executive Resource

Planning, Human Resource Development - Training needs.

3. Career Planning - Definition, Objectives, Elements,

Importane, Human Reengineering, Promotions and

Transfers.

4. Employee Counselling - Employee empowerment -

Definition, Roll Forms, Indian perspective in counselling

empowerment.

Term II

5. Organization at its work - Designing the jobs and work job

analysis process - Integrating Human Resource

Management with Business Planning Performance

appraisal - Meaning, Importance Method of appraisals.

M.Com. / 70

6. Organizational Maintenance - Personal Health and Safety

- Personal Co-ordination - Human Resource and

Information - Use of Computers, Types of applications

personnel and Systems, Concept of Core Competence -

(5 areas)

7. Employee Compensation (Wages and Salary

Administration) General Considerations - Principles Job

Evaluation Systems and wage payment some wage issues

in India Employee Benefits and Service-Factors influencing

benefits and service, Fringe benefits and service, Employee

moral and welfare-Pay by Performance.

8. Human Relations and Motivations - Motivating factors,

Theories- Handling and Human Relation Problems,

Measure to improve Human Relations - Retaining People.

Personnel Administration and Human Relations -

Contributions of Hawthrone Experiment - Pittsberg

Experiment.

New Concepts in Human Resource Management :

Kizen , Quality Circles SQDCS, New Concept of Customer

Service Level and Agreement, Human Resource Audit,

Bench-making Voluntary Retirement Scheme/Golden

Handshake Changing Role of Trade Unions-Changing

Scenario of HRM - Role of I.L.O. and Employees

Organization.

Recommeded Books

1. Personnel and Human Resource Management — Robert

Mathis and John Jackson.

2. Human Resource Management and Human Relations —

Dr. Micheal, Himalaya Publishing House.

M.Com. / 71

3. Managing Human Resources Products, Quality of life,

Profits—Wayne F. Casico.

4. Human Resource Management—Garry Desslei.

5. Dynamics of Personnel Administration — Dr.

Rudrabasavraj.

6. Manushyabal Vyavasthapan va Audyogik Sambandha —

Dr. Madhavi Mitra.

7. Personnel and Human Resource Management — A. M.

Sarena.

8. Human Resource Management — Dr. P.C. Paradeshi, 3rd

Revised Edition, 1999, Nirali Prakashan, Pune.

_________________________________________________________________________________

M. Com. Part II

BUSINESS ADMINISTRATION

Paper IV : RESEARCH METHODOLOGY &

PROJECT WORK

SECTION - 1

RESEARCH METHODOLOGY 50 Marks

1. Introduction : Meaning, Objectives and Motivation in

Research. How to select a Research Topic? Formulation

of Synopsis.

Types of Research Process.

2. Social Research : Importance, Scope and Limitations,

Various methods of research including -

(a) Questonnaire

(b) Interviewing

(d) Reference Library

(e) Surveys

(f) Field Visits

(g) Library Method

(h) Documentation

(i) Preparation of Bibliography.

3. Research Design : Problem formulation, Defining

Hypothesis Formulation and Test of Hypothesis, Basic

principles of experimental designs.

4. Sampling Design : Characteristics of a good sample

design, concepts of population, sample, sampling unit,

sample size, methods of sampling, applications of sampling.

M.Com. / 73

5. Measurement and Scaling Techniques : Errors in

measurement test of sound measurements. Scaling and

Computer application, scale contruction techniques.

6. Conducting Surveys and tabulation of data.

7. Interpretation of data and report writing : Layout of

research paper. Analysis and finding of research, preparing

conclusions and giving recommendations, formulation of

abstract while submitting the thesis.

8. Conduct of Seminar/Workshop for interaction with

the students.

Section II

Project Work 50 Marks

Recommended Books

1. Research Methodology - C.R. Kothari

2. Methodology and Techniques of Social Research -

Wilkinson, Bhandarkar.

3. Introduction to Research Procedure in Social Science -

M. H. Gopal

4. Theory and Practice of Social Research, — Prof. P.

Ramchandra, New Delhi

5. Scientific Social Service and Research — P. V. Young,

Mumbai

6. Research Methodology in Social Sciences — B. C. Tondon,

Allahabad

7. Scientific Methods and Social Research — B. N. Ghosh

Kolkata

_______________________________________________________________________________

M. Com. Part I

SECRETARIAL PRACTICE AND COMPANY

MANAGEMENT

Paper I - Laws and Practices relating to LPG

(Liberalization, Privatisation, Globalisation)

Term I

UNIT I : Introduction to E-Commerce

Basic in E-Commerce-introduction to E-Commerce

modules- B2B, B2C-impact of E-Commerce on Business-

Opportunities in E-Commerce.

UNIT II : Introduction HTML (Hyper Text Markup

Language)

Features of HTML - front page explorer - Front page

editor - Features of front page editor-Creating and adding

Web Pages adding hyperlinks and enhancing Web Pages.

UNIT III : E-Commerce supporting function

Purchase procedure-supply chain management - sales

procedure the web as an advertising and marketing

channel, payment security, authentication of payment,

modes of payment-digital signatures.

Term II

UNIT IV : Introduction to Cyber Laws

Cyber crimes and cyber laws-clauses in the information

Technology Bill-Taxation-E-Governance-Role of ISP.

UNIT V : Information Technology Act 2002 (Part I)

Contract of legislation-Variation by agreement-writingsignature-

original-evidence (Indian Law)- Retention of

data messages—Formation and Validity of contracts -

Attribution of data messages-Acknowledgement of

receipt-Time and Place of dispatch and receipt of data

messages - Carriage of goods - international framework.

UNIT VI : Information Technology Act 2002 (Part II)

Penalites - Under Section 43 to 47

Offences - Under Section 65 to 78

Miscellaneous - Under Section 80 to 94.

Book Recommended

Guide to Cyber Laws - Rohnay D. Ryber (Wadhwa, Nagpur).

__________________________________________________________________________________

M. Com. Part I

SECRETARIAL PRACTICE AND COMPANY

MANAGEMENT

Paper II Intellectual Property Laws

Objectives :

To understand the nature, importance of Intellectual

Property and Protection of Intellectual Property.

Term I

UNIT I : Intellectual Property

Basic concepts of Intellectual property laws-Nature of

Intellectual property - Commercial exploitation of

Intellectual property—Enforcement of rights and

remedies against infringement intellectual property and

economic development.

UNIT II : Patents

What is patents - Advantages, of patent to inventor -

rights and obligations of patentee - secret processes and

technological know how-Inventions not patentable

(Section 3 to 5) - Computer Program-who may apply

(Section 6) procedure - term of Patents - Patents of

addition - Statutory Provision.

UNIT III : Trade Marks

What is Trade marks (Section 2(1) (zB) of the 1999 act-

Function of Trade mark-evolution of trade mark law-the

object of trade mark law-what is a good trade mark -

different forms of protecting trade marks and goodwill -

trade marks registry (Section 5 and 6) - Nature of

goodwill.

Term II

UNIT IV : Offences and Penalties

Nature of offences (Section 101 and 102) - falsification

of trade mark (Section 103) - without intention to defraud

falsely applying a trade marks-instruments for falsifying

trade marks-false trade description - penalty for removal

of piece goods etc. (contrary to Section 81-106) masters's

liability for servant act-acted innocently. False

representation as registered section 107.

UNIT V: Miscellaneous Matters

Fraud - trade marks agents (Section 145 and 146).

UNIT VI : Copy Right

Scope of copy right - object of copy right and technology

- work immoral, illegal etc.

Book Recommended

Intellectual Property Law - P. Narayan, Eastern Law House.

____________________________________________________________________________________

M. Com. Part II

SECRETARIAL PRACTICE AND COMPANY

MANAGEMENT

PAPER III - WORLD TRADE ORGANIZATION

Objective :

To understand purpose and scope of WTO and to study

important Provisions of amalgamations.

Term I

UNIT I: Introduction to WTO

Background - Histroy of Multilateral trading system -

Basic Principals of the WTO trading system - Structures

and Working of the WTO.

UNIT II : The WTO Agreement

The WTO agreement - WTO accession - WTO

members - Current status of individual accessions -

Decision on measures in favour of least developed

countries.

UNIT III : Agreement on Anti dumping measures

Main provision - Dumping Determination - Price

comparisons constructed price - Domestic Industry

Volume of Import Procedures for Investigations -

Duration of Measures - Developing Countries -

Circumvention Action - ASEAN Currency Crisis. The

Case of Steel - WTO Report on Anti - Dumping - Review

of Anti Dumping Agreement.

Term II

UNIT IV : Amalgamation of Banking Companies

Law amd Procedure relating to Amalgamation of

Banking Companies - Amalgamation u/s 396 of the

Companies Act also Possible - Scheme of Compromise

/ Arrangement between banking company and Creditors

required sanction of high Court - Power of Resever Bank

of India to apply to Central Govt. For supension of

business and Amalgamation of Banking and Non-Banking

Companies. Unit - I Introduction to WTO.

UNIT V : Amalgamation of Sick Companies

The Companies (amendment to Bill, 2001) - No

concession from procedure. Even for sick Companies

Act - Position of Amalgamation under SICA-SICA has

an overriding effect-object of SICA as legislation -

Jurisdiction of SICA - Some important definitions. Board

for Industrial and Financial Reconstruction (BIFR) -

Objections of creditor and Employees Vesting of Assets

and Liabilities-effects of the sanctions accorded by BIFRfiling

of the BIFR order with Registrar of Companies -

Potentially Sick Company - Vis-a-Vis sick Industrial

Company - Declaration by BIFR before Ordering an

Amalgamation.

UNIT VI : Amalgamation and Income Tax Act

Definition of the expression Amalagamation and other

related Issues - Unabsorbed losses and Depreciation of

Amalgamation Company are available to the

Amalgamated Company - Scope if Section 79 of the

Income Tax in the context of Set 5 of Losses

Amalgamation and Transfers and Capital gains Tax

Allowance of Development Rebate, Mode of

Consideration, Cost of Acquisitions and period of holding

Special provisions for Computation of Cost of Acquisition

of certain assets - Definition of Cost-under the head and

in the context of profits and Gains from Business or

Profession - other incentives under IT Act Expenditures

- incurred in effecting Amalgamation - Expenditure on

scientific research, on acquisition of patent right copy

righy and on know-how profits chargeable to a successor

in business. Deduction in respect of profits of Priority

Industry or New Under-taking under Chapter VI A. Bad

debts of the transferor company. Recovery of Bad Debts

Assessments - Tax deducted at source for Amalgamating

Company are available for Amalgamatie Company Levy

of Interest under Section 234A, 234B, 234C, position

regarding Amalgamated Company only liable to distribute

the statutory income.

Book Rercommended

Guide to Takeovers Mergers - Sridharan & Pandditan

(Wadhwa and Co., Nagpur).

___________________________________________________________________________________

M. Com. Part II

Secretarial Practice and Company Management

PAPER IV : RESEARCH METHODOLOGY AND

PROJECT WORK

Section I: Research Methodology 50 Marks

1. Introduction : Meaning, scope and importance of

Research—Types of Research - descriptive, historical,

experimental and applied research.

2. Research Design : Identification of research problem

formulation of hypothesis - test of hypothesis meaning,

need and features of good research design.

3. Methods of Research : Documentation in research,

preparation of Bibliography.

4. Types of Surveys : Sample service - Types of sampling

Simple, random sampling, stratified random sampling,

cluster sampling, area sampling.

5. Tools of data collection : Primary data questionnaire,

interview, schedules, internet secondary data and its

sources.

6. Analysis of data : Processing of data, classification,

editing, coding, tabulation of data, diagrammatic

representation.

7. Report Writing : Importance of report writing, types

of report steps in writing research report, essential

qualities of report.

Section II

Project Work 50 Marks

Note : The Scheme of Marking for this paper will be as

follow:

1. Theory Paper 50 Marks

2. Project Work 30 Marks

3. Viva-Voce __________2_0_ M__a_r_k_s__

Total 100 Marks

Book Recommended

1. Research Methodology - C. R. Kothari

2. Introduction to research procedure in Social Science -

M. H. Gopal.

3. Research Methodology in Behavioural Sciences -

Nachmias and Nachmias.

_________________________________________________________________________________

M. Com. Part I

CO-OPERATION AND RURAL DEVELOPMENT

Paper I : Co-operative Movement in India and Abroad

Term I

UNIT I : Introduction

Origin and Growth of Co-operative Movement in the

World - Co-operative movement in the World - Cooperation

in the psot industrial revolution of Great Britain

- Modern Co-operation Definition concept and natured

of Co-operation - Priniciples of Co-operation and their

application-Economics of Co-operation - Philosophy of

Co-operation.

UNIT II : Co-operation in Social/Economic Systems :

Co-operation Capitalistic System - Co-operation in

Socialistic System-Co-operation in Mixed Economy - the

Co-operative - Is it a System or a sector ? International

Co-operation. The International Co-operation Alliance

(ICA).

UNIT III : Co-operative Movement in the World :

Co-operative Movement in the UK, USA, USSR, China,

Japan, Yugoslavia, Israel and Sweden.

Term II

UNIT IV : Co-operation Movement in India :

Evolution of Co-operative Movement in the India -

Pre and Post Independence period - Indian planning and

Co-operatives - Globalisation and Co-operative.

UNIT V : Co-operative Legislation in India :

Salient features of Maharashtra State Co-operative

Societies Act 1960 and Rules 1961 - Objectives,

evaluation. Government Control over Co-operatives.

UNIT VI : Report on Co-operation :

AIRCS, Rural Credit Review, Report of Committee on

inauguration of Co-operative Credit CRAFICAD Report

Committee on Co-operative administration Mirdha

Committee Report

Book Recommended

As given in Paper No. 2.

_____________________________________________________________________________________________

M. Com. Part I

CO-OPERATION AND RURAL DEVELOPMENT

PPER II : ORGANIZATION AND MANAGEMENT

OF CO-OPERATIVE BUSINESS :

To understand the Organization and Management

Structure, Policies and Practices in co-operatives.

Term I

UNIT I : Introduction :

Principles of Co-operation and Principles of Management

Integration of the two in Co-operatives-Reference of

Management functions in Co-operatives

Professionalisation of Co-operative Management.

UNIT II : Organization of Co-operatives

Organization Structure of Co-operatives-Organization

Chart for large scale Co-operative business, Banking

Units - Communication and leadership in Co-operative

organization - Federal Structure of Co-operative

organization - control over co-operative, Co-operative

audit, Co-operative taxation.

UNIT III : Co-operative Education and Training

Role of members - Directors or Committee members -

Member education - Employee training and development.

Role played by National Co-operative Union of India

and State level Organization, Problems in training and

education.

Term II

UNIT IV : Business Policies and Practices in Following

(a) Sugar Co-operatives

(b) Dairy Co-operatives

UNIT V : Co-operative Business Promotion

Problems of Economic and commercial viability -

Services to members : Role of Co-operative Department

- Criterial for appraising performance of Co-operative

business : Organizatoinal, Operational and financial-social

responsibilities of Co-operatvie business - Industrial

relation in Co-operative business.

UNIT VI : Evaluation of the following Co-operative

Business Sectors

(a) Agriculture processing

(b) Housing

List of Books Recommended for Study

1. G. S. Kamat : New Dimensions of Co-operative

Management

2. G. S. Kamat : Cases in Co-operative Management

3. K. K. Taimani : Co-operative Organization and

management

4. I L O : Co-operative Management and Administration

5. B. C. Mehata : Consumer Co-operation in India.

______________________________________________________________________________________________

M. Com. Part II

Co-operative and Rural Development

PAPER III : CO-OPERATIVE CREDIT AND

BANKING SYSTEM.

Term I

UNIT I : Co-operative Credit Structure :

Introduction - Credit needs in rural economy, Evaluation

and development of Co-operative Credit, Co-operative

Credit Structure in India Linking of Credit with marketing.

UNIT II : Co-operative Credit Organizations :

Primary Co-operatives - District Central Co-operative

Banks - Urban Co-operative Banks - State Co-operative

Bakns-Reserve Bank of India - NABARD - policies

and programmes.

UNIT III : Promotion and Organizational Structure

Promotion and Registration of different Co-operative

Credit Organizations - administrative setup-Bye Laws-

Role of Registrar Commissioner, Secretary - other

Agencies - R. B. I. in Co-operative Credit Structure.

Term II

UNIT IV : Mobilization of Funds

Share Capital-Deposits-borrowings-Aassistance from

Government and Financial Institutions Refinance

Linkages with Commercial Banks, NABARD, RBI.

UNIT V : Lending Operations :

Types of Advances including advances under IRD and

other priority Sector Schemes - Eligibility for advances -

Procedure and forms - Disbursement - overdues - follow

up.

UNIT VI :

Study of Working of some selected Co-operative Credit

and Banking Institutions from following groups :

(a) District Central Co-operative Banks

(b) Urban Co-operative Banks

(d) Land Development Banks.

Books Recommended

As given in Paper 2.

Paper 4 : Research Methodology and Project Work

Objective :

To impart knowledge and develop understanding of

Research Methodology and its application.

_____________________________________________________________________________________

M. Com. Part II

Term I

RESEARCH METHODOLOGY & PROJECT

WORK

50 Marks

UNIT I : Introduction : Research Methodology - Meaning-

Secope-Importance and Motivation in Research - Types

of Research e.g. descriptive, experimental etc.

UNIT II : Problems Formulation - Defining the research

problems-Selection of research problems - Formulation

of hypothesis-Characteristics of good hypothesis -

Importance of hypothesis.

UNIT III : Research Design - Meaning - Need - Features-

Types and basic principles of good research design.

UNIT IV : Data Collection - Methods - Primary and

Secondary - Questionnaire Interviews - Schedules -

Internate - Census - National Sample Survey - RBI

Publication and Reports on Co-operation.

UNIT V : Analysis of Data - Processing and Analysis of

Data-Testing of Hypothesis - Interpretation of data - Use

of Computer in research.

UNIT VI : Report Writing - Importance - Types of reports-

Steps in Writing research report - Essential qualities of

reports.

Term II

PROJECT WORK 50 Marks

Books Recommended

1. Research Methodology — C. R. Kothari

2. Methodology and Techniques of Social Research —

Willkinson and Bhandarkar

3. Research Methdology in Social Science — Dr. C. G.

Panday

4. Introduction to Research Procedure — M.H. Gopal

________________________________________________________________________________________

M. Com. Part I

ADVANCED BANKING AND FINANCE

PAPER I : LAW PRACTICE OF BANKING

Objective :

To provide in depth understanding of Provisions of

different Acts and Practical issues pertaining some of

the sections of these Acts.

Term I

UNIT I : The Banking Regulation Act, 1949

Provisions of the Banking Regulation Act. 1949 regarding

following :

* Restriction on the business of banks

* Power of the RBI

* Accounts and Balance Sheet

* Audit

* Amalgamation

* Winding up

*` Applicability of the Act to Co-operative banks.

UNIT 2 : The Reserve Bank of India Act, 1934

Provisions relating to :

* Preliminary

* Incorporation, Capital Management

* Central Banking Functions

* Collection and Furnishing of Credit Information

* Non Banking Institutions receiving deposits

* Prohibition on acceptance of deposit by unincorated

bodies.

* Penalties.

UNIT 3: Foreign Exchange Management Act, 1999

All Provisions relating to :

* Definitions

* Export and impact of goods

* Export and impact of services

* Export and impact of capital

* Violation, investigation, adjudication

* Penalties.

Term II

UNIT 4 : Banker-Customer Relationship

* Definitions of a Banker and a Customer

* Features of the relationship

* Banker's duty of secrecy

* Appropriation of accounts

* Gamishee Order

* Law of limitation

* Termination of relationship.

UNIT 5 : Paying Banker and Collecting Banker

* Duties and Rights

* Precautions

* Protections

* Neg.

UNIT 6 : Assets and Liability Management

* Asset Liability Mismatches - locationwise, maturitywise,

and currencywise

* Liquidity Risk, Interest rate risk, Pre-payment /

Premature withdrawal risk, Price risk, Foreign

exchange risk, sector risk.

* Strategy to manage all the above stated risk

R. B. I. guideline for asset and liability Management

Instruments for liquidity management

Management of loan portfolio with special reference

to NPAs

Management of investment portfolio

Capital Adequacy.

List of Books and Journals Recommended for refernce

Tannan's Banking, Law and Practice in India —

India Law House

Banking : Law and Practice - P. N. Varsney

Practice and Law of Banking : B. S. Khubchandani,

MacMillan Publisher

Commercial Bank Management — Peter Rose,

McGraw Hill

All the Bare Acts relating to : 1. Banking Regulation,

2. RBI ACT 3. FEMA

_____________________________________________________________________________________________

M. Com Part I

ADVANCED BANKING AND FINANCE

PAPER II : CENTRAL BANKING AND

MONETARY POLICY

Objective :

To Provide understanding of nature, structure and issues

pertaining to Central Banking and Monetary Policy.

Term I

UNIT 1 : Money Supply

* RBI's Definition of Money supply and Liquidity

* Definition of high powered Money

* Theories of Money supply (Money multiples) and

Money demand

* Components of India's Money Supply, Structure and

Trends

UNIT 2 : Non-Banking Financial Intermediaries

* Instruments

* NOW accounts Super Now accounts, Money market

mutual Funds, Certificate of deposit, Problems of

control

* Effects upon Money Supply

UNIT 3 : Monetary Policy

* Objectives

* Conflicts among objectives

* Tools of Monetary Policy

* Relative effectiveness and Scope of Monetary Policy

and Fiscal Policy

* Fiscal Monetary Nexus.

Term II

UNIT 4 : Monetary Management by RBI

* Approach

* Instruments of general credit control-Bank rate-

Rediscounting changes in lending policy of RBI.

Resever Requirements Changes, open market,

Operations - Interest Rate Policy

* Selective Instruments of Credit Control in India

* Objectives and usefulness

UNIT 5 : Supervision of Banks

* Licensing of Banks

* Capital Reseves and Liquid Assets-Inspection

* Control over methods of operation

* Control over Management

* Audit of Annual Account

* Amalgamation, Liquidation

UNIT 6 : Exchange Control and Management

* Need -

* Role of RBI in Foregin Exchange Management

* Exchage Control - Objectives

* Exchange Control Regulations and its Methods

List of Books and Journal Recommended for Reference

1. The Economics of Money Banking and Financial Markets

— Frediric Mishin, Harper Collins Publishers

2. Indian Financial System - H. R. Machraju, Vikas

Publishers

3. Monetary Economics for India - Dr. Narendra Jadhav,

Macmillan Press.

4. Monetary Economics : Institutions Theory and Policy -

S. B. Gupta, S. Chand Publisher, Money and Banking

S. Chand Series.

_____________________________________________________________________________________

M. Com. Part II

ADVANCED BANKING AND FINANCE

PAPER III : FOREIGN EXCHANGE AND

INTERNATIONAL FINANCE

Objective :

To Provide understanding of nature, structure and issues

pertaining to the foreign exchange and Forex Markets.

Term I

UNIT 1 : Foreign Exchange Market

* Need, Players Instruments in Foregin Exchange market

(Traderm Foreign Travellers, Corporate, R. B. I.

International Financial Institutions)

(Currency and Coins, Cheques T. T. Travellers cheques,

Credit Cards, D. D. S. EFT (Mechanism)

* Methods of foreign exchange Quotation (Buying and

Selling Rates)—Domestic terms and International Terms

- Spot and Forward quotes

* Types of Foreign exchanges A/Cs -

NOSTRO and VOSTRO A/Cs - FCNR A/C

N.R.O, NRI, NRNR, NRSP, EEFC

* Convertible - Non-convertible Currencies

UNIT 2 : Foreign Trade Financing

* Per-Shipment Finance (Packaging Credit and Advances

against incentives Receivable form Government covered

by ECGC Guarantee froms of Packaging Credit -

Quantum of Finance - Period of finance - Export Credit

Refinance from the RBI-Preshipment Credit in Indian

and Foreign Currency.

* Post-Shipment Finance-Comparison between Pre &Post

Shipment Credit - Post Shipment Finance Classification

forms, Quantum - period - purpose of post shipment

finance

* Export Bills - Letter of Credit (Mechanism)

UNIT 3 : Exchange Rate Mechanism

* Concept of exchange Rate (Different Types of Factors

Determining of exchange rate - (Financial - Political and

Economic) Spot rates. Forward rates and their

relationship with money market interest rates -

Calculation of swap rates - FEDA rules on foreign

exchange contracts T. T. Purchase Rate - T. T. Selling

Rate, Bill Buying Rate - Bill Selling Rate.

Term II

UNIT 4 : Regulation of Forex Market

* From FERA to FEMA - A Comparison

* Various Tools of Exchange Control in differnet nations.

UNTI 5 : International Monetary System

* Introduction

* Types of International financial systems - Gold Standards

(Definitions Strengths and weaknesses, reasons for

abandonment)

* Bretton Woods Systems (Establishment-features-

Weakness that led to its collapes Functions-Flexible

exchage rate)

* Exchage rate arrangements-pegged-Floating-Multiple

Currency Pegging - Group Floating - Co-operative

intervention.

* Introduction - Plaxa Accord, 1985.

Louvre Accord, 1986.

* Convertibility - Current A/c. Capital A/c.

UNIT 6 : International Financial Institutions :

* International Monetary Fund (IMF)

* International Bank for Reconstruction and Development

(IBRD)

* Economic and Monetary Union and Euro (EMU and

EURO)

* Asian Development Bank (ADB)

* Asian Clearing Union (ACU)

* International Finance Corporation (IFC)

* Bank for International Settlement (BIS)

List of Books and Journals Recommended

for Reference

1. Foreign Exchange : International Finance - Risk

Management — A. V. Rajwade, Publisher - Academy

of Business Studies, New Delhi.

2. Finance and Financial Markets - Keith Pilbeam -

Macmillan Publishers.

3. The Economics of Money Banking and Financial Markets

Fredric Mishkin, Harper Colins Publishers.

_________________________________________________________________________________

M. Com. Part II

ADVANCED BANKING AND FINANCE

PAPER IV : RESEARCH METHODOLOGY AND

PROJECT WORK

Objective :

To introduce students to basic concepts of research

methodology in order that they are able to understand,

develop and apply the fundamental skills of formulating

research problems reviewing reserach literature, selecting

an appropriate research methodology.

To prepare Students undergoing work at the M. Com.

examination.

Course Format : Lecture, Discussion, demonstration,

individual project work and and assignments.

Term I

1. Introduction to Research Methodology :

Meaning, Scope and importance of research

Type of research

(e.g. Descriptive, Historical, Experimental and Applied)

2. Indentification Research Problem :

Formulation of Hypothesis

Importance of Hypothesis in research

3. Research Design

Meaning, Need and Features of Good Research Design.

Term II

4. Surveys :

* Meaning - Types - Enumeration - Sample Survey

* Types of Sampling (Simple random Sampling,

Stratified Random Sampling, Cluster Sampling, Area

Sampling)

* Tools of Data Collection

* Primary Data - Questionnaire, Interview, Schedules,

Internet

* Secondary Data - Sources - Census, National

Sample Survey, Annual Survey of Industries, National

Account Statistics, Ministry Reports Centre for

monitioring Indian Economy, RBI Publications,

Industry Association reports etc.

5. Analysis of Data :

* Processing of Data, classification, editing, coding,

tabulation of data, Diagrammatic representation.

6. Report Writing :

* Importance of Report Writing * Types of Reports

* Steps in writing Research Report * Essential Qualities

of report.

Note :

(a) The Project to be completed under this paper should

be related to Banking and Finance.

(b) The Scheme of marketing for this paper will be

as follows :

1. Theory paper 50 Marks

2. Project Work 30 Marks

3. Viva-Voce 20 Marks

_________ ______________

Total 100 Marks

Books Recommended

1. "Research Methodology"— Kothari, Wishwa Prakashan.

2. "Research Methodology in Behavioural Sciences" —

Nachmias and Nachmias.

3. "Foundations of Behavioural Research" — Kerlinger,

Holt Rhinehart and Winston.

___________________________________________________________________________________

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